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221207 Council Budget AgendaThe Corporation of the Town of Tillsonburg Council Budget Meeting AGENDA Wednesday, December 7, 2022 9:00 AM Council Chambers 200 Broadway, 2nd Floor 1. Call to Order 2. Adoption of Agenda Proposed Resolution #1 Moved By: ________________ Seconded By: ________________ THAT the Agenda as prepared for the Council Budget meeting of Wednesday, December 7, 2022, be adopted. 3. Moment of Silence 4. Disclosures of Pecuniary Interest and the General Nature Thereof 5.Finance 5.1 Budget Deliberations 5.2 2023 Part-Time Labour Budget Variances 5.3 Consumer Price Index Rates 5.4 Budget Survey Review 6. Motions/Notice of Motions 7. Confirm Proceedings By-law Proposed Resolution #2 Moved By: ________________ Seconded By: ________________ THAT By-Law 2022-084, to Confirm the Proceedings of the Council Meeting held on Wednesday, December 7, 2022, be read for a first, second, third and final reading and that the Mayor and the Clerk be and are hereby authorized to sign the same, and place the corporate seal thereunto. 8.Adjournment Proposed Resolution #3 Moved By: ________________ Seconded By: ________________ THAT the Council meeting of Wednesday, December 7, 2022 be adjourned at ______ p.m. Page 2 of 295 Town of Tillsonburg 2023 Budget Table of Contents Tab # Introduction and Overview …………………………………………………………………….….…….1 Taxation & Reserves……….............................................................................................................2 Business Plans/Detailed Budgets Office of the CAO ……………………..……………………….………….……………………….3 Financial Services ……………………..……………………….………….………..…………….4 Corporate Services ……………………..……………………….………….…………………….5 Operations Services………………….…………………..….…………….……….……………..6 Fire Services ………………. …………………………………………….………….….………...7 Economic Development & Marketing……………………….…………….…………....….…….8 Recreation, Culture and Parks…………………..……………………………………..………...9 Capital Budget Overview………………………………………...………………………......................10 Long Term Debt Repayment…………………………………………………………………………….11 PSAB Summary…………………………………………………………………………………………...12 Page 3 of 295 2023 Overall Budget ReviewDec. 7, 2022Page 4 of 295 22023 Overall BudgetSummary Tax Rate ReviewAverage home valued at $237,000 will see a $52.74 increase on annual tax bill,Or $13.18 on quarterly installment or $0.14 per daySingle Detached home2023Taxation (Phased CVA)% Var. $ Var.Code 301 Residential Median237,000$ 0.00%General RT Rate: 0.00826638 2.77%General Levy: 1,959.132.77% 52.74County: 871.92 0.00% 0.00Sewers: N/A 0.00Library: 85.87 0.00% 0.00Education: 362.61 0.00% 0.00Total Levy: 3,279.541.63% 52.742022tax rate2023tax rateChangeLevy 17,591,353$       19,137,273$       1,545,920$         levyWght Assessment 2,186,929,285$ 0.00804386 2,315,073,149$ 0.008266382.77% Tax Rate2022 2,023$                 ChangeAverage Residential Home 237,000$      237,000$            Town general levy 1,906$           1,959$                 52.74$       Page 5 of 295 3•Town levy at 8.79%, $19,137,2732023 Overall BudgetSummary Levy ReviewSUMMARYEXTERNAL REQUESTSBIA MOU/CapExp/F.Imp($91K).52%Station Arts MOU ($44.8K).25%Community Grants ($51.8K).29%Bridge St. Re‐imag. ($80K res.).00%External Requests 1.06%Operating Budget Levy$16.629M ($786,920 inc.)4.47%1% Levy Increase = $175,914Capital Budget Levy$2.508M ($759,000 inc.)4.32%Net Internal Operating(Operating less External)3.41%CAPITAL BUDGETOPERATING BUDGETInternal Operating 3.41%Capital 4.32%Sub‐total Internal 7.73%External Requests 1.06%Net Town Levy 8.79%Page 6 of 295 4Budget Development•June‐Aug – depts. submit budget•Sep – Finance review (with depts.)•Oct– SLT review•A full day –CAO / Director of Finance / Deputy Treasurer –reviewed budgets with each Director•Operating + 10‐year Capital focus 2023 Budget| OverallLevy atDept Subm SLT Diff2,270,257$     1,545,920$      (724,337)$      12.91% 8.79%‐4.12%Page 7 of 295 5Strategic Direction•2021‐2030 Community Strategic Plan•5 Goals/Pillars•36 Strategic Directions•49 Priority Projects (1‐5 years, some 10 yrs)•“Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of municipal infrastructure”•“Enhance employee engagement and training as the foundation for exceptional customer service”•“Position Tillsonburg as a leader in the municipal sector”•“Multi‐year budgeting; Financial & Environmental Sustainability Plan; Municipal service review”•“Boundary expansion initiative; industrial land purchase”•“Plan and develop a long‐term financing strategy for new services and infrastructure to support growth”•“Replenish and grow municipal reserves”; “Asset Management Plan”2023 Budget| OverallPage 8 of 295 6Operating Budget Summary2023 Budget| OverallPage 9 of 295 7Capital Budget Summary2023 Budget| OverallPage 10 of 295 8Revenue Breakdown2023 Budget| OverallPage 11 of 295 9Budget Pressures2023 Budget| Overall•Inflationary costs (RFPs / RFTs): 20%‐30%•Insurance: 15%•Salary OH & Benefits:  11.2%•OMERS: Effective January 1, 2023 all non‐full‐time employees may elect to join the OMERS Plan at any time.•35 eligible employees•Budgeted a 50% uptake: $37K•Legislative changes (Bill 23 not accounted for)•Capital Program –# of projects and overall state of infrastructurePage 12 of 295 10Budget Pressures2023 Budget| OverallEmployer Payroll Costs2022 2023 $ %OMERS 715,056$      757,977$      42,921$      6.0%EI 122,852$      135,654$      12,802$      10.4%CPP 325,994$      354,855$      28,861$      8.9%EHT 143,769$      151,820$      8,051$         5.6%WSIB 177,181$      186,671$      9,490$         5.4%Benefits 637,798$      709,407$      71,609$      11.2%2,122,650$   2,296,384$   173,734$    8.2%RatesYMPE/Maximums2022 2023 2022 2023OMERS ‐ to YMPE 9.00% 9.00% 64,900$ 66,600$     OMERS ‐ YMPE > 14.60% 14.60%EI 1.58% 1.63% 60,300$ 61,500$     CPP 5.70% 5.95% 61,400$ 63,100$     EHT 1.95% 1.95%WSIB 2.57% 2.57%VarianceCPI Ontario12‐mthProducts and product groups 3 4CPIJuly '21 ‐ June '22IncreaseAll‐items5.70%Food 56.00%Shelter 66.24%Household operations, furnishings and equ3.49%Clothing and footwear 1.97%Transportation 10.00%Gasoline 38.53%Health and personal care 4.13%Recreation, education and reading 2.57%Alcoholic beverages, tobacco products an0.89%All‐items excluding food and energy 74.12%All‐items excluding energy 74.41%Energy 725.41%Goods 87.76%Services 94.08%LinkPage 13 of 295 11Payroll Change Breakdown2023 Budget| OverallDepartmentFT PT FF Total FTEs '22*22‐'23 Payroll Change BreakdownCAO 2 0 2 1.52           CORP SERVICES/CLERK 9 1 10 8.96           FT PT*ECONOMIC DEV 2 0 2 1.96           CPI 281,380$       34,951$        FIRE/EMERG SERVICES 8 7 30 45 14.96         Payroll OH* 102,125$       36,963$        FINANCE 7 0 7 6.84           Benefits 71,609$         HR 3 0 3 2.58           FTE Increase 45,400$         62,000$        HYDRO 15 0 15 17.73         Grid Movmts 49,801$         OPERATIONS & DEV 38 9 47 44.38         One‐time 14,100$         38,800$        RCP 35 14 49 49.47         Serv. Level 19,300$         61,924$        Totals119 31 30 180 148.39583,715$      234,638$     *Approximation based on 40‐hr/wk, but some positions *PT OH is est. OMERS PT Enrollment @ 50%are 35 hr/wkHeadcountPage 14 of 295 12Assessment and Property Count Growth2023 Budget| OverallPage 15 of 295 13Assessment Change2023 Budget| OverallPage 16 of 295 144‐year Outlook, w 3% & 1%capital levy2023 Budget| OverallOverall 4‐Yr Budget Summary2023‐2026Budget Budget Budget Budget Budget2022 2023 2024 2025 2026% of Levy % of Overall % of Levy % of Overall % of Levy % of Overall % of Levy % of OverallOperating Levy15,842,353 16,629,273 786,920 4.97%4.47%17,359,405 730,132 4.39%3.82%17,936,737 577,332 3.33%2.82%18,438,166 501,429 2.80%2.32%Capital Levy1,749,000 2,508,000 759,000 43.40%4.32%3,082,118 574,118 22.89%3.00%3,695,364 613,246 19.90%3.00%3,911,685 216,321 5.85%1.00%Overall Levy17,591,353 19,137,273 1,545,9208.79%20,441,523 1,304,2506.82%21,632,101 1,190,5785.82%22,349,851 717,7503.32%Forecasted assuming 4% Assmt Inc Forecasted assuming 4% Assmt Inc Forecasted assuming 4% Assmt Inc1% Levy Increase Tax Rate 2.77% Tax Rate 2.71% Tax Rate 1.75% Tax Rate‐0.66%175,914$   Per Avg Residence 52.74$          Per Avg Residence 53.03$          Per Avg Residence 35.30$          Per Avg Residence (13.43)$         *Based on 2023 budget as presented, and 3% Capital levy for '24‐'25 and 1% thereafter, on top of the Operating levy, as currently forecasted This allows the proportion of the levy towards capital to increase, as part of an infrastructure renewal program to address aging infrastructure5,000,00010,000,00015,000,00020,000,00025,000,0002022 2023 2024 2025 2026Capital LevyOperating LevyPage 17 of 295 1510‐yr Funding vs Expenditures w FA2023 Budget| OverallPage 18 of 295 1610‐yr Funding vs Expenditures w‐out FA2023 Budget| OverallPage 19 of 295 17Debt & Repayment2023 Budget| OverallMMAH 2022 Annual Repayment Limit (ARL)O.Reg. 403/022020 FIR Available annual P+I 3,512,666$         2020 Net Revenue 21,946,062$     If the Town could borrow at 5% or 7% Interestannually, the ARL would allow additional25% of Net Revenue 5,486,516$       25.0% Limit borrowing as follows:Net Debt Charges, P+I 1,973,850$       9.0%Current limit3,512,666$       Available annual P+I 20 years @ 5% 43,775,576$       15 years @ 5% 36,460,267$       Outstanding Debt2022 2023Tax Supported Debt 11,554,222$     10,479,740$     20 years @ 7% 37,213,228$       User Pay Debt 1,064,731$       890,978$           15 years @ 7% 31,993,055$       12,618,953$     11,370,717$     Infrastructure Ontario Lending RatesNov‐15‐21 Feb‐25‐22 Jun‐29‐22 Dec‐5‐22Construction 0.67% 0.77%1.81%10Y 2.38% 2.80% 4.33%20Y 2.91% 3.35% 4.66%30Y 3.09% 3.48% 4.76%Page 20 of 295 18Reserves & Investments2023 Budget| OverallReserves Forecast2022 YE 2023 YEBalance Balance DifferenceOperating 1,936,208$     3,608,308$   1,672,100$     Capital 5,330,851$     2,419,935$   (2,910,916)$   Total7,267,059$     6,028,243$   InvestmentEst. Balance as of Dec. 31, 2022Short-term - Reserves 5,130,668$ Medium-term - Trust Funds 1,305,000$ 6,435,668$ Page 21 of 295 19Recommendations/DiscussionFocus on asset managementUtilize and leverage our systems as key decision toolsalign our internal systems to inform future budgetsmeet regulatory compliance for 2024, 2025 and onwards.Evaluate revenue options to diversity revenue sources, to reduce reliance on property taxes Implement an Infrastructure Renewal ProgramIn 2023, increase capital levy to address ongoing capital needs dedicated capital levy of 3% in 2024 and 2025, and 1% onwardsEvaluate consolidation/rationalization of infrastructureIf adopted, by 2030, the gap between the amount of funding required to meet the 10-yr forecasted capital spending (not including facilities audit exp.) is expected to have been reduced by approximately 93%.2023 Budget| OverallPage 22 of 295 20Sources of Revenue Proposed Residential Town Tax Levy Impact2023 Budget| OverallMedian Residential Assessment = $237,0002023 Proposed Taxation = $237,000 x 0.00826638 = $1,959Tax Rate 2.77% = $52.74Taxation = Assessment Value x Tax RatePage 23 of 295 Thank YouQuestions?Page 24 of 295 Asset Management / Capital Budget ReviewDec. 7, 2022Page 25 of 295 2Capital Levy Summary2023 Capital Budget| LevyPage 26 of 295 3Total Capital Expenditures –10‐yr2023 Capital Budget| ExpendituresExpenditures2023 2024 2025 2026 2027 2028 2029 2030 2031 2032FI Fire Equipment 125,000 61,200 86,353 40,326 165,607 64,038 101,358 129,803 79,669 45,414FI Fire Communications 39,000 158,100 14,045 11,673 48,167 5,521 34,349 43,651 36,905 5,976OP Airport 160,000 357,000 520,200 159,180 389,664 828,075 84,465 631,785 656,096 717,060OP Bridges 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550OP Fleet 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565OP Roads 1,094,890 1,341,716 1,241,716 1,629,789 2,128,533 1,254,856 2,183,276 2,109,263 1,005,649 1,869,587OP Storm 1,152,900 708,211 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540OP Streetlights 350,000 56,100 156,060 265,300 378,840 828,075 0 0 0 0RC Facilities 5,710,750 2,580,447 858,330 562,436 535,788 662,460 444,849 413,532 158,166 484,016RC Parks Equipment 551,000 635,460 315,241 374,604 338,791 257,255 262,405 279,134 272,983 272,48311,829,545 7,042,282 11,852,065 6,643,142 7,865,625 6,911,869 5,067,430 4,901,583 3,135,803 5,813,189 71,062,532+ Facilities Audit 1,232,783 1,982,583 2,793,550 1,007,241 105,253 26,585,172 4,612,441 3,658,620 572,971 799,809 43,350,423Total Exp 13,062,328 9,024,865 14,645,615 7,650,383 7,970,878 33,497,041 9,679,872 8,560,203 3,708,774 6,612,998 114,412,955Page 27 of 295 4Total Capital Contributions –10‐yr2023 Capital Budget| RevenuesTotal Contributions In BaseLevy + Other Revenue2023 2024 2025 2026 2027 2028 2029 2030 2031 2032FI Fire Equipment 122,250$ 65,000$ 87,750$ 65,000$ 65,000$ 78,000$ 65,000$ 65,000$ 78,000$ 65,000$ FI Fire Communications 45,000$ 195,000$ 45,000$ 45,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ OP Airport 976,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ OP Bridges 1,290,000$ 457,000$ 55,000$ 1,355,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ OP Fleet 1,187,850$ 450,000$ 245,000$ 350,500$ 680,000$ 420,000$ 207,000$ 196,000$ 135,000$ 310,000$ OP Roads 1,018,250$ 1,370,000$ 1,370,000$ 2,119,094$ 1,624,678$ 1,370,000$ 1,370,000$ 1,370,000$ 1,370,000$ 1,370,000$ OP Storm 1,280,000$ 530,000$ 530,000$ 1,085,460$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ OP Streetlights 350,000$ 350,000$ 350,000$ 350,000$ 310,000$ 301,000$ -$ -$ -$ -$ RC Facilities 5,495,750$ 2,184,850$ 745,000$ 685,000$ 695,435$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ RC Parks Equipment 474,000$ 501,000$ 196,400$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 12,239,100$ 6,102,850$ 3,624,150$ 6,248,053$ 4,203,113$ 3,682,000$ 3,155,000$ 3,144,000$ 3,096,000$ 3,258,000$ 48,752,266$ Total Contributions In Base + 3% & 1%Levy + Other Revenue2023 2024 2025 2026 2027 2028 2029 2030 2031 2032FI Fire Equipment 122,250$ 69,578$ 97,219$ 76,194$ 81,541$ 96,381$ 85,281$ 87,243$ 102,268$ 91,359$ FI Fire Communications 45,000$ 195,000$ 45,000$ 45,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ OP Airport 976,000$ 80,120$ 165,701$ 195,889$ 329,459$ 370,663$ 654,913$ 689,244$ 724,691$ 761,289$ OP Bridges 1,290,000$ 469,590$ 81,039$ 1,385,783$ 100,486$ 105,547$ 110,772$ 116,167$ 121,737$ 127,488$ OP Fleet 1,187,850$ 462,590$ 271,039$ 381,283$ 725,486$ 470,547$ 262,772$ 257,167$ 201,737$ 382,488$ OP Roads 1,018,250$ 1,511,927$ 1,663,527$ 2,466,097$ 2,137,433$ 1,939,802$ 1,998,703$ 2,059,518$ 2,122,309$ 2,187,141$ OP Storm 1,280,000$ 651,325$ 780,918$ 1,382,092$ 968,324$ 1,017,089$ 1,067,440$ 1,119,426$ 1,173,103$ 1,228,524$ OP Streetlights 350,000$ 350,000$ 350,000$ 350,000$ 310,000$ 301,000$ 50,000$ 50,000$ 50,000$ 50,000$ RC Facilities 5,495,750$ 2,341,657$ 1,069,300$ 1,068,383$ 1,261,948$ 1,314,540$ 1,379,615$ 1,446,806$ 1,516,180$ 1,587,809$ RC Parks Equipment 474,000$ 545,181$ 287,772$ 301,019$ 352,616$ 370,374$ 388,709$ 407,640$ 427,186$ 447,368$ 12,239,100$ 6,676,968$ 4,811,514$ 7,651,738$ 6,317,293$ 6,035,943$ 6,048,205$ 6,283,210$ 6,489,211$ 6,913,466$ 69,466,648$ increase of20,714,382$ Page 28 of 295 5Bridges & Culvert2023 Capital Budget| Bridges Example2023 2024 2025 2026 2027 2028 2029 2030 2031 2032RESERVESOpening Balance:693,000 757,006 826,391(6,413,192)(6,487,095)(7,465,834)(8,230,651)(8,522,944)(8,577,332)(8,677,585)TRANSFERS IN:Contributions from Capital Levy 55,000 67,590 81,039 85,783 100,486 105,547 110,772 116,167 121,737 127,488Debenture Funding 1,235,000 402,000 1,300,000Grants and Subsidies - FederalGrants and Subsidies - ProvincialGrants and Subsidies - MunicipalTransfer from Other Reserve4,601,6091,983,000 1,226,597 907,430(5,027,409) (6,386,609) (7,360,287) (8,119,878) (8,406,777) (8,455,595) (8,550,097)CAPITAL PROJECT COMMITMENTS:CUQuarter Town line CU at stoney Creek - CF 150,000RWQTL RW at Beech Blvd - CF 1,085,000BRKinsmen Ped Bridge 6,000,000CUDeveonshire Ave Culvert 402,000CULisgar Ave Culvert outlet at brock st e 258,000CULake Lisgar Outlet culvert 295,000CUBaldwin St. Culvert at participark Trail 150,000BRHawkins ped bridge 240,00075,000 500,000CUVictoria St. Driveway access culvert 60,000RWNewell Road east RW340,000RWNewell road west RW298,000CUNewell Road Culvert1,300,000CUBladwin st. cilvert at Whispering Pine279,000CUBraodway & Christie St Culvert700,000CULisgar Ave North Culvert265,500RWFairway hills blvd and QTL RW56,013RWWilliam St and QTL RW23,000Inflation Adjustment8,040 282,921 79,560 75,561 72,870 33,506 8,329 16,817 97,550Total Committments To Capital Projects1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,55013,151,667TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550Closing Balance Before Interest 748,000 816,557(6,378,491) (6,406,969) (7,379,170) (8,133,157) (8,418,885) (8,471,119) (8,570,412) (9,147,647)Interest Income 9,006 9,835(34,701) (80,126) (86,664) (97,494) (104,060) (106,213) (107,173) (111,408)Closing Reserve Balance757,006 826,391(6,413,192) (6,487,095) (7,465,834) (8,230,651) (8,522,944) (8,577,332)(8,677,585) (9,259,055)Total Funding Available for ProjectsPage 29 of 295 6Funding vs. Expenditures2023 Capital Budget| Rev vs ExpFunding vs Expenditures 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 TotalTotal Expenditures 11,829,545$ 7,042,282$ 11,852,065$ 6,643,142$ 7,865,625$ 6,911,869$ 5,067,430$ 4,901,583$ 3,135,803$ 5,813,189$ 71,062,532$ Total Expenditures + FA* 13,062,328$ 9,024,865$ 14,645,615$ 7,650,383$ 7,970,878$ 33,497,041$ 9,679,872$ 8,560,203$ 3,708,774$ 6,612,998$ 114,412,955$ Total Contributions '23 Base 12,239,100$ 6,102,850$ 3,624,150$ 6,248,053$ 4,203,113$ 3,682,000$ 3,155,000$ 3,144,000$ 3,096,000$ 3,258,000$ 48,752,266$ Total Contributions '23 Base + 12,239,100$ 6,676,968$ 4,811,514$ 7,651,738$ 6,317,293$ 6,035,943$ 6,048,205$ 6,283,210$ 6,489,211$ 6,913,466$ 69,466,648$ Total Contributions - Full Rev 14,308,518$ 14,308,518$ 14,308,518$ 14,308,518$ 14,308,518$ 14,308,518$ 7,140,461$ 7,140,461$ 7,140,461$ 7,140,461$ Funding vs Expenditures 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 TotalTotal Expenditures 11,829,545$ 7,042,282$ 11,852,065$ 6,643,142$ 7,865,625$ 6,911,869$ 5,067,430$ 4,901,583$ 3,135,803$ 5,813,189$ 71,062,532$ Total Contributions '23 Base 12,239,100$ 6,102,850$ 3,624,150$ 6,248,053$ 4,203,113$ 3,682,000$ 3,155,000$ 3,144,000$ 3,096,000$ 3,258,000$ 48,752,266$ (22,310,266)$ Total Contributions '23 Base + 12,239,100$ 6,676,968$ 4,811,514$ 7,651,738$ 6,317,293$ 6,035,943$ 6,048,205$ 6,283,210$ 6,489,211$ 6,913,466$ 69,466,648$ (1,595,884)$ -93%Page 30 of 295 7Provincial Asset Mgmt Strategy2023 Capital Budget| AM StrategyIn 2012, the Province released a 10-year infrastructure plan, Building Together. This plan reinforced the commitment to continued investment in infrastructure, which saw an investment of more than $75 billion since 2003.Page 31 of 295 8Comprehensive Asset Mgmt Plan2023 Capital Budget| AM StrategyPage 32 of 295 9Comprehensive Asset Mgmt Plan2023 Capital Budget| AM StrategyPage 33 of 295 10Type of Asset Mgmt StrategyCapital Budget| Asset ManagementLong-Range Planning: affords the opportunity to achieve cost savings by spotting deterioration early on and taking action to rehabilitate or renew the asset, as illustrated below:Page 34 of 295 11Optimal Asset Mgmt StrategyCapital Budget| Asset ManagementPage 35 of 295 12Roads Risk MatrixCapital Budget| Asset ManagementPage 36 of 295 13RCP DeptCapital Budget| Asset ManagementPage 37 of 295 14RCP DeptCapital Budget| Asset ManagementPage 38 of 295 15Operations DeptCapital Budget| Asset ManagementAsset Management & FleetsAs per Council direction municipal staff will be undertaking a review of the newly formed arrangement with Enterprise Fleet Management; staff would also propose a comprehensive review our Fleet Management Strategy.  To this the effect the following will be reviewed/updated and presented to Council in 2023:1. Report to Council OPD 21‐41 –Fleet Replacement Program for Light Duty Vehicles2. Report to Council OPD 15‐33 –Fleet Replacement Strategy3. Staffing complement and internal controls/best practices4. Levels of Services and overall vehicle complement/needs assessmentPage 39 of 295 16Operations DeptCapital Budget| Asset ManagementAsset Management & FleetsAs per Council direction municipal staff will be undertaking a review of the newly formed arrangement with Enterprise Fleet Management; staff would also propose a comprehensive review our Fleet Management Strategy.  To this the effect the following will be reviewed/updated and presented to Council in 2023:1. Report to Council OPD 21‐41 –Fleet Replacement Program for Light Duty Vehicles2. Report to Council OPD 15‐33 –Fleet Replacement Strategy3. Staffing complement and internal controls/best practices4. Levels of Services and overall vehicle complement/needs assessmentPage 40 of 295 17Operations DeptCapital Budget| Asset ManagementAsset Management & Fleet (Logic)Ideally a vehicle or equipment should be replaced when the capital and operating cost curves intersect and the total cost of ownership begins to increase:However, given that total cost is relatively flat around the “intersection” suggests that there is not a single best time to replace vehicle and/or equipment, but rather that there is a optimal period of time to extend life expectancy as weighted against cost and trade‐in value, etc.:Page 41 of 295 18Integration w Financial PlanningFinancing strategies are a key component of a detailed asset management plan. As such, asset management planning must be integrated with financial planning and budgetingCapital Budget| Asset ManagementPage 42 of 295 19Financing Strategy2023 Capital Budget| Financing StrategyPage 43 of 295 20Strategic Plan Goals•2021‐2030 Community Strategic Plan•5 Goals/Pillars•36 Strategic Directions•49 Priority Projects (1‐5 years, some 10 yrs)•“Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of municipal infrastructure”•“Position Tillsonburg as a leader in the municipal sector”•“Multi‐year budgeting” •“Financial Sustainability Plan; Municipal service review”•“Plan and develop a long‐term financing strategy for new services and infrastructure to support growth”•“Replenish and grow municipal reserves”; “Asset Management Plan”2023 Capital Budget| Strategic PlanPage 44 of 295 21O. Reg. 588/17 RequirementsPage 45 of 295 22Recommendations/DiscussionFocus on asset managementUtilize and leverage our systems as key decision toolsalign our internal systems to inform future budgetsmeet regulatory compliance for 2024, 2025 and onwards.Evaluate revenue options to diversity revenue sources, to reduce reliance on property taxes Implement an Infrastructure Renewal ProgramIn 2023, increase capital levy to address ongoing capital needs dedicated capital levy of 3% in 2024 and 2025, and 1% onwardsEvaluate consolidation/rationalization of infrastructureIf adopted, by 2030, the gap between the amount of funding required to meet the 10-yr forecasted capital spending (not including facilities audit exp.) is expected to have been reduced by approximately 93%.2023 Capital Budget| RecommendationsPage 46 of 295 Thank YouQuestions?Page 47 of 295 2023 Financial Plan Multiyear Budget Summary 2022 2022 2023 Year End Total Variance Variance 2024 % 2025 % 2026 % Budget Forecast Budget $ % Budget Variance Budget Variance Budget Variance Budget Requirements Council 334,900 374,951 444,642 109,742 32.77% 455,082 0.02% 464,360 2.04% 514,693 10.84% Financial Services (38,000} (287,156) 4,612 42,612 (112.14%) 14,772 220.29% 39,734 168.98% 65,424 64.65% Corporate Services 1,673,900 1,533,036 1,723,989 50,089 2.99% 2,080,795 20.70% 2,150,127 3.33% 2,197,996 2.23% Customer Services (120,500) (145,629) (111,543) 8,957 (7.43%) (105,095) (5.78%) (99,211) (5.60%) (93,203) (6.06%) Fleet Services 59,700 (11,725) 55,000 (4,700) (7.87%) 55,000 55,000 THI (140,000) (140,161) (141,400) (1,400) 1.00% (141,436) 0.03% 0.03% (141,511) 0.03% Enterprise Services (200,000) (199,185) (198,600) 1,400 (0.70%) (198,564) (0.02%) (0.02%) (198,489) (0.02%) Fire Services 1,454,500 1,363,420 1,558,642 104,142 7.16% 1,484,481 (4.76%) 3.08% 1,578,655 3.17% Police Services 3,188,675 3,221,685 3,277,042 88,367 2.77% 3,355,778 2.40% 2.34% 3,512,738 2.29% Protection/Bylaw 265,300 242,675 299,551 34,251 12.91% 303,298 1.25% 3.75% 323,569 2.83% Building 1,325 (1,325) (100.00%) OPSAdmin 261,800 258,139 267,391 5,591 2.14% 276,505 3.41% 3.27% 294,760 3.23% Engineering 597,500 369,116 505,628 (91,872) (15.38%) 548,936 8.57% 2.58% 534,610 (5.06%) Public Works 3,945,054 3,782,057 4,483,386 538,332 13.65% 4,583,370 2.23% 1.62% 4,725,781 1.46% Parking Airport 40,000 84,833 42,196 2,196 5.49% 43,937 4.13% 45,596 3.78% 47,294 3.72% Waste Management 203,500 290,684 210,659 7,159 3.52% 213,684 1.44% 216,815 1.47% 220,555 1.72% Cemetery 178,700 160,098 209,278 30,578 17.11% 214,961 2.72% 220,358 2.51% 225,977 2.55% Parks 904,100 755,249 1,111,191 207,091 22.91% 1,337,765 20.39% 1,574,533 17.70% 1,811,867 15.07% Community Events 106,800 55,975 105,995 (805)(0.75%)112,256 5.91% 116,209 3.52% 120,286 3.51% Recreation -Programs 1,152,400 870,626 940,826 (211,574) (18.36%)961,974 2.25% 1,050,999 9.25% 1,082,843 3.03% Recreation -Facilities 3,044,899 2,685,845 3,685,901 641,002 21.05%4,204,299 14.06% 4,542,956 8.06% 4,872,898 7.26% Elliott Fairbairn Centre (47,900) (49,192) (26,967) 20,933 (43.70%)(27,656) 2.55% (28,523) 3.13% (35,324) 23.84% Museum 445,200 444,683 396,871 (48,329) (10.86%)441,274 11.19% 469,367 6.37% 469,370 Transit Services 148,700 (12,612) 171,705 23,005 15.47%177,722 3.50% 183,729 3.38% 258,827 40.87% Development & Communication Services (41,300) (41,300) (11,000) 30,300 (73.37%)(15,000) 36.36% (15,000) (15,000) Economic Development 427,100 393,693 421,878 (5,222) (1.22%) 441,867 4.74% 472,800 7.00% 490,150 3.67% Municipal Taxes (255,000) (143,478) (289,600) (34,600) 13.57% (289,600) (289,600) (289,600) Consolidated Budget Requirement 17,591,353 15,873,522 19,137,273 1,545,920 8.79% 20,530,405 7.28% 21,615,737 5.29% 22,630,166 4.69% 1 Home Page 48 of 295 2 Page 49 of 295 3 Page 50 of 295 INDEX 2022 Opening Balance January 1 Interest Income collected for 2022 2022 Transfers In 2022 Sub-total Commitments 2022 2022 Balance @ December 31 2023 Transfers In Commitments New 2023 Prior Years' Commitments Commitments from CFWD in 2023 Projected Ending Balance before Land Sales 2023 Potential Land sales Estimated Ending Balance for 2023 Operating Reserves Council Reserve 3,609 3 12 3,624 -3,624 3,624 3,624 Election Reserve 38,963 35 10,130 49,128 45,000 4,128 12,500 16,628 16,628 Transit Reserve 0 0 -0 -0 0 0 Physician Recruitment Reserve 114,346 105 382 114,833 40,000 74,833 70,000 4,833 4,833 Tax Rate Stabilization Reserve 767,589 789 311,639 1,080,016 249,200 830,816 436,300 209,000 185,516 185,516 Insurance Reserve 27,096 28 47,973 75,097 -75,097 75,097 75,097 Fire Dept. Labour Reserve ------0 - Police Reserve 79,827 72 267 80,167 51,000 29,167 28,500 667 667 Police Service Board Reserve 32,868 30 2,090 34,987 2,800 32,187 32,187 32,187 Winter Maint.Reserve ------0 - Cemetery Reserve 92,878 81 260 93,219 90,737 2,482 7,400 9,882 9,882 Econ Development Reserve 1,514,104 1,168 170,414 1,685,686 801,814 883,872 104,000 - 779,872 2,500,000 3,279,872 Operating Total 2,671,279 2,312 543,167 3,216,758 1,280,550 1,936,208 19,900 610,300 28,500 209,000 1,108,308 2,500,000 3,608,308 - Capital Reserves - IT Equipment Reserve 115,818 117 74,388 190,323 70,300 120,023 76,000 70,300 77,300 48,423 48,423 Asset Management reserve 937,899 920 539,642 1,478,461 512,411 966,050 606,678 359,372 359,372 Fleet & Equipment Reserve 585,648 610 462,899 1,049,157 205,000 844,157 55,000 659,600 405,422 -165,865 315,000 149,135 Fire Dept. Equipment Reserve 102,237 93 46,344 148,675 -148,675 90,000 86,700 7,955 91,700 52,320 52,320 Engineering Reserve 298,121 264 156,997 455,382 11,500 443,882 407,100 36,782 36,782 Development Remediation Reserve 23,002 20 77 23,099 -23,099 18,060 5,039 5,039 Linear Infrastructure Reserve 1,485,341 1,185 950,183 2,436,709 1,369,900 1,066,809 55,000 76,600 45,000 945,500 54,709 54,709 Airport Reserve 31,428 35 21,904 53,367 -53,367 17,000 - 36,367 976,000 1,012,367 Waste Mangement Reserve 1,915 2 6 1,923 -1,923 1,923 1,923 RCP Reserve 545,157 459 48,755 594,371 256,585 337,785 148,300 162,500 223,043 37,500 63,042 63,042 Facility Infrastructure Reserve 1,061,920 922 372,921 1,435,762 472,146 963,617 212,500 215,000 110,827 535,000 315,290 315,290 Downtown Parking Reserve 352,108 311 9,044 361,463 -361,463 2,419 42,350 321,533 321,533 Capital Total 5,540,595 4,938 2,683,160 8,228,693 2,897,842 5,330,851 639,219 1,270,700 464,235 3,106,200 1,128,935 1,291,000 2,419,935 Total 8,211,874 7,250 3,226,328 11,445,451 4,178,392 7,267,059 659,119 1,881,000 492,735 3,315,200 2,237,243 3,791,000 6,028,243 4 Page 51 of 295 Town of Tillsonburg Overall 4‐Yr Budget Summary 2023‐2026 Budget Budget Budget Budget Budget 2022 2023 2024 2025 2026 % of Levy % of Overall % of Levy % of Overall % of Levy % of Overall % of Levy % of Overall Operating Levy 15,842,353 16,629,273 786,920 4.97%4.47%17,359,405 730,132 4.39%3.82%17,936,737 577,332 3.33%2.82%18,438,166 501,429 2.80%2.32% Capital Levy 1,749,000 2,508,000 759,000 43.40%4.32%3,082,118 574,118 22.89%3.00%3,695,364 613,246 19.90%3.00%3,911,685 216,321 5.85%1.00% Overall Levy 17,591,353 19,137,273 1,545,920 8.79%20,441,523 1,304,250 6.82%21,632,101 1,190,578 5.82%22,349,851 717,750 3.32% Forecasted assuming 4% Assmt Growth Forecasted assuming 4% Assmt Growth Forecasted assuming 4% Assmt Growth 1% Levy Increase Tax Rate 2.77% Tax Rate 2.71% Tax Rate 1.75% Tax Rate ‐0.66% 175,914$   Per Avg Residence 52.74$          Per Avg Residence 53.03$          Per Avg Residence 35.30$          Per Avg Residence (13.43)$          *Based on 2023 budget as presented, and 3% Capital levy for '24‐'25 and 1% thereafter, on top of the Operating levy, as currently forecasted  This allows the proportion of the levy towards capital to increase, as part of an infrastructure renewal program to address aging infrastructure 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2022 2023 2024 2025 2026 Capital Levy Operating Levy 5 Page 52 of 295 2022 2023 Variance Variance C o Belongs to Budget Budget $% Budget Requirements Levy Impact by 2023 1% =175,914$ Council 334,900 444,642 109,742 32.77%One-time strat plan items? $195KCorp Ser Dept/area Financial Services (38,000)4,612 42,612 (112.14%)No $150K Stab Resv, no $92K Safe RestartFinance%Operating Capital Combined Corporate Services 1,673,900 1,723,989 50,089 2.99%One-time items? ReviewCorp Ser Corp Ser 1.07%0.00%0.96% Customer Services (120,500)(111,543)8,957 (7.43%)Corp Ser Finance 0.27%0.00%0.24% Fleet Services 59,700 55,000 (4,700)(7.87%)Confirm, new lease arrangements?Operations Operations 1.32%17.36%2.91% Tillsonburg Hydro (140,000)(141,400)-1,400 1.00%RevenueTHI RCP 0.75%29.74%3.63% Enterprise Services (200,000)(198,600)1,400 (0.70%)RevenueTHI EcDev 0.35%0.00%0.14% Fire Services 1,454,500 1,558,642 104,142 7.16%ConfirmFire Fire 0.73%-0.63%0.59% Police Services 3,188,675 3,277,042 88,367 2.77%Outside Board, PS ActPolice Police 0.56%0.00%0.50% Protection/Bylaw 265,300 299,551 34,251 12.91%ReviewOperations Mun Taxes -0.22%0.00%-0.20% Building 1,325 -1,325 Operations OPS Admin 261,800 267,391 5,591 2.14%Operations 4.82%46.46%8.79% Engineering 597,500 952,628 355,128 59.44%ConfirmOperations 1% =158,424$ 17,490$ 175,914$ Public Works 3,945,054 4,036,386 91,332 2.32%Review/ConfirmOperations Parking 0 Operations 8.79%786,920$ 759,000$ 1,545,920$ Airport 40,000 42,196 2,196 5.49%Loomex Contract $120K?Operations 4.47%4.31% Waste Management 203,500 210,659 7,159 3.52%Operations Cemetery 178,700 209,278 30,578 17.11%RCP Parks 904,100 1,111,191 207,091 22.91%RCP 2023 Pressures Community Events 106,800 105,995 (805)(0.75%)RCP -COLA 5.7% Recreation - Programs 1,152,400 940,826 (211,574)(18.36%)RCP -IT Charges - adjusted Recreation - Facilities 3,044,899 3,685,901 641,002 21.05%RCP -Insurance (15%) Elliott Fairbairn Centre (47,900)(26,967)20,933 (43.70%)RCP -Benefits (4.4%) Museum 445,200 396,871 (48,329)(10.86%)RCP - OMERS PT 50% Uptake: $36,927 Transit Services 148,700 171,705 23,005 15.47%ICOperations - Capital program Development & Communication Services (41,300)(11,000)30,300 (73.37%)EcDev Economic Development 427,100 421,878 (5,222)(1.22%)EcDev Municipal Taxes (255,000)(289,600)(34,600)13.57%Mun Taxes Consolidated Budget Requirement 17,591,353 19,137,273 1,545,920 8.79% Operating Plan Strategic Plan Connection Council 334,900 444,642 109,742 32.77%Corp Ser Pillar:Customer Service, Communication and Engagement Financial Services (38,000)4,612 42,612 (112.14%)Finance Goal:Excellence and accountability in government Corporate Services 1,673,900 1,723,989 50,089 2.99%Corp Ser Directions: Customer Services (120,500)(111,543)8,957 (7.43%)Corp Ser Fleet Services (28,300)0 28,300 (100.00%)Operations Position Tillsonburg as a leader in municipal sector THI (140,000)(141,400)-1,400 1 THI Short-term: Enterprise Services (200,000)(198,600)1,400 -1 THI Financial & Environmental Sustainability Plan Fire Services 1,423,400 1,538,642 115,242 8.10%Fire Police Services 3,188,675 3,277,042 88,367 2.77%Police Enhance employee engagement and training as the foundation for exceptional customer service Multi-year budgeting 6 Page 53 of 295 2022 2023 Variance Variance C o Belongs to Budget Budget $% Protection/Bylaw 265,300 299,551 34,251 12.91%Operations Building 1,325 -1,325 Operations OPS Admin 261,800 267,391 5,591 2.14%Operations Engineering 356,500 422,628 66,128 18.55%Operations Public Works 2,967,654 3,011,386 43,732 1.47%Operations Parking Operations Airport 40,000 42,196 2,196 5.49%Operations Waste Management 203,500 210,659 7,159 3.52%Operations Cemetery 178,700 209,278 30,578 17.11%RCP Parks 839,100 918,191 79,091 9.43%RCP Community Events 106,800 105,995 (805)(0.75%)RCP Recreation - Programs 1,152,400 940,826 (211,574)(18.36%)RCP Recreation - Facilities 2,844,899 3,000,901 156,002 5.48%RCP Elliott Fairbairn Centre (47,900)(26,967)20,933 (43.70%)RCP Museum 352,300 396,871 44,571 12.65%RCP Transit Services 148,700 171,705 23,005 15.47%Why is Inter-Comm not @ $0 ($48K)Operations Development & Communication Services (41,300)(11,000)30,300 (73.37%)EcDev Economic Development 373,500 421,878 24,378 6.53%EcDev Municipal Taxes (255,000)(289,600)(34,600)13.57%Mun Taxes Total Operating Budget 15,842,353 16,629,273 786,920 4.97% 4.47% Capital Asset Management Corporate Services Corp Ser Fleet Services (OP Fleet Capital)88,000 55,000 (33,000)(37.50%)Operations Fire Services (Fire Equipment Capital)31,100 20,000 (11,100)(35.69%)Fire Police Services Police Engineering (OP Storm Capital)241,000 530,000 289,000 119.92%Operations Public Works (OP Roads & Bridges Capital) 977,400 675,000 (302,400)(30.94%)Operations (OP Streetlights Capital)0 350,000 350,000 #DIV/0!Operations Cemetery RCP Parks (RC Parks Capital)65,000 193,000 128,000 196.92%RCP Recreation - Programs RCP Recreation - Facilities (RC Facilities Capital)200,000 685,000 485,000 242.50%RCP Museum 92,900 (92,900)(100.00%)RCP Transit Services Operations Economic Development 53,600 0.00%EcDev Total Capital Budget 1,749,000 2,508,000 759,000 43.40% Of overall:4.31% Operating Capital Total Expenditures 27,235,950 7,708,000$ 34,943,950 Less: Other Revenues 10,608,777 5,200,000$ 15,808,777 45.2% Levy 16,627,173 2,508,000$ 19,135,173$ 54.8% Single Detached home 2023Taxation (Phased CVA)% Var.$ Var. Code 301 Residential Median CVA 237,000$ 0.00% General RT Rate: 0.00830279 3.22% General Levy:1,967.76 3.22% 61.37 County:871.92 0.00% 0.00 Sewers: N/A 0.00 Library:85.87 0.00% 0.00 Education:362.61 0.00% 0.00 Total Levy:3,288.17 1.90% 61.37 7 Page 54 of 295 Assessment PropertyCount ChangeNov 7, 2022Category2021 Roll For Tax Year 2022Total # of PropertiesTotal Assessment (%) as Time of RollDuring Tax Year 2022Total # of PropertiesTotal Assessment (%) In‐Year ChangesVariance Variance (%)Broad Tax ClassCommercial171,435,715$         357 8.65 175,875,715$         358 8.45 4,440,000$       2.59 Exempt84,795,400$           240 4.28 87,303,100$           250 4.19 2,507,700$       2.96 Farmland 9,594,200$              24 0.48 6,758,000$             18 0.32 (2,836,200)$      (29.56)              Industrial57,809,307$           50 2.92 58,841,907$           51 2.83 1,032,600$       1.79 Managed Forests118,100$                 1 0.01 118,100$                1 0.01 ‐$ ‐ Multi‐Residential59,487,600$           38 3.00 63,655,600$           43 3.06 4,168,000$       7.01 Pipeline5,690,000$              1 0.29 5,924,000$             1 0.28 234,000$          4.11 Residential1,592,517,678$      7,117 80.37 1,683,787,787$     7,294                80.86 91,270,109$     5.73 PILCommercial6,669,100$              10 98.95 6,762,100$             11 98.97 93,000$            1.39 Industrial64,000$ 1 0.95 64,000$ 1 0.94 ‐$ ‐ Residential6,700$ 1 0.10 6,700$ 1 0.10 ‐$ ‐ Grand Total1,988,187,800$      7,840 100.00 2,089,097,009$     8,029                100.00 100,909,209$  5.07 8Page 55 of 295 December 7, 2022Office of the CAOTOWN OF TILLSONBURG2023 Business PlanHomePage 56 of 295 22023 Business Objectives2023 Business Plan | Office of the CAOProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionPhysician RecruitmentGoal–Life Style & AmenitiesStrategic Direction – Expand community partnerships in the delivery of programs and amenitiesPriority Project‐On going ‐Physician recruitment programCAO$70,000 OngoingTown Hall Project Goal –Customer Service, Communications and EngagementStrategic Direction – Position Tillsonburg as a leader in themunicipal sectorPriority Project ‐Immediate Term ‐Consolidated Town Hall initiative; Consolidated customer service counterCAO$300,000 Q4 and beyond fiscal year Attainable and Affordable Housing Goal –Life Style & AmenitiesStrategic Direction –Work with Oxford County and community partners to ensure an adequate supply of affordable, attainablehousing options; Facilitate attainable housing options for local employees (Business Attraction, Retention and Expansion)Priority Project –Immediate Term ‐Affordable housing collaborationwith Oxford CountyCAOStrategic Plan InitiativesOngoing Page 57 of 295 32023 Business Objectives2023 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionBoundary AdjustmentGoal– Business Attraction, Retention and ExpansionStrategic Direction – Ensure adequate supply of “shovel ready” land for business attraction and expansionPriority Project ‐Immediate Term ‐Boundary expansion initiativeCAOStrategic Plan InitiativesOngoing Carry out Strategic Plan InitiativesTown of Tillsonburg Community Strategic Plan (2021‐2030)CAO $60,000 Ongoing Municipal Management Intern Goal –Customer Service, Communications and EngagementStrategic Direction – Position Tillsonburg as a leader in the municipal sectorPriority Project ‐Immediate Term –Youth Engagement Strategy and Youth Advisory CommitteeCAO $20,332 Q1Page 58 of 295 42023 Business Objectives2023 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionPay Equity/Market ReviewGoal –Customer Service, Communications and EngagementStrategic Direction – Position Tillsonburg as a leader in the municipal sector; Enhance employee engagement and training as the foundation for exceptional customer servicePriority Project ‐Immediate Term ‐Employee Engagement StrategyManager of HumanResources$50,000 Q3Staff Engagement SurveyGoal –Customer Service, Communications and EngagementStrategic Direction – Enhance employee engagement and training as the foundation for exceptional customer servicePriority Project ‐Immediate Term –Employee Engagement StrategyManager of HumanResources$10,000 Q4Investigate Options for a Volunteer Recognition ProgramGoal–Customer Service, Communication and EngagementStrategic Direction – Engage community groups, including advisory committees and service organizations, in shaping municipal initiatives. Priority Project ‐Immediate Term – Volunteer Recognition ProgramManager of HumanResources$6,500 Q2Page 59 of 295 5Risks•Another Global Pandemic•Projected retirements vs new physicians (supply anddemand)•Laboursupply and competition in the municipal sector2023 Business Plan | Office of the CAOPage 60 of 295 6Opportunities2023 Business Plan | Office of the CAO•Government funding/relationships•Made in Tillsonburg initiatives/approaches•Succession planning•Training and developmentPage 61 of 295 7Future Departmental Directions: 3 Year Outlook•2023•Continue to find process efficiencies•Continue to engage and communicate with Council and staff•Priority check with Council•Carry out strategic plan initiatives•2024/2025•Carry out strategic plan initiatives•Service Delivery Review2023 Business Plan | Office of the CAOPage 62 of 295 December 7, 2022Financial ServicesTOWN OF TILLSONBURG2023 Business PlanHomePage 63 of 295 22023 Business ObjectivesProjectCommunity Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionPurchase Orders/AccountsPayable Digitization,Modernization Intake 3 with County and Ingersoll (Carry‐forward, dependent)Goal –Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project ‐Short Term ‐Director/ DeputyTreasurer / AP Clerk / Purchasing Coordinator$33,300 estimate within Operating budget)Q2Continuation of Multi‐year Budget Development & Asset Management Integration & Alignment Goal –Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term –Multi‐year budgeting; Financial sustainability planDirector/ DeputyTreasurer / Asset Mgmt Coordinator/ SLT / Asset Managers$15,000 Q3Reserves & Trusts Thresholds,Revenue / A/R / TCAPolicy ReviewGoal –Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term –Multi‐year budgeting; Financial sustainability planDirector/ Deputy Treasurer / Revenue Manager / Asset MgmtCoordinator$0 Q4Foundational work on 2024‐2026 GoalsGoal –Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term –Multi‐year budgeting; Financial sustainability planDirector/ Deputy Treasurer / Revenue Manager$0 Q42023 Business Plan | Financial ServicesPage 64 of 295 3Future Departmental Directions: 4 Year Outlook•2023-2026•AR Collections & Write-Off Policy•Revenue Policy•Financial Sustainability Plan/Long-range Financial Plan•Updated Debt Policy•Updated Tangible Capital Assets Policy2023 Business Plan | Financial ServicesPage 65 of 295 4Risks & Opportunities2023 Business Plan | Financial ServicesRisk OpportunityCyber risk; ransomware attacks Strengthening internal processes;fraud prevention services; insurance Numerous departmental transitions, workload and stretched resourcesSkills training and development; service level reviewsTechnology obsolescence; Innovation and strategic investments in new technology and processesBudget approvalPage 66 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 653,600 662,200 8,600 (1.3%)1 User Charges 24,000 26,600 2,600 (10.8%) Other Revenue 70,000 94,000 24,000 (34.3%)2 Contribution from Reserves 61,300 48,300 (13,000) 21.2%3 Total Revenues 808,900 831,100 22,200 (2.7%) Expenditures Labour 840,000 888,500 48,500 5.8%3 Purchases 118,100 113,100 (5,000) (4.2%)5 Contracted Services 40,000 37,000 (3,000) (7.5%) Interfunctional Adjustments (227,200) (202,888) 24,312 (10.7%)6 Total Expenditures 770,900 835,712 64,812 8.4% Total Net Levy 38,000 (4,612) (42,612) 112.1% Notes: 1 Increased OMPF Grant 2 Interest Revenue 3 To fund One-time Expenses 4 Payroll costs, Benefits, COLA 5 Special Projects - AP Digitalization & FMW multi year budget 6 Staff time allocations 5 Page 67 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants653,600 662,200 8,600 (1.32%) 662,200662,200662,200User Charges24,000 26,600 2,600 (10.83%) 26,900 (1.13%) 27,200 (1.12%) 27,500 (1.10%)Other Revenue70,000 94,000 24,000 (34.29%) 94,500 (0.53%) 95,000 (0.53%) 95,500 (0.53%)Contribution from Reserves61,300 48,300 (13,000) 21.21%100.00%Total Revenues808,900 831,100 22,200 (2.74%) 783,600 5.72% 784,400 (0.10%) 785,200 (0.10%)ExpendituresLabour840,000 888,500 48,500 5.77% 900,332 1.33% 927,042 2.97% 954,553 2.97%Purchases118,100 113,100 (5,000) (4.23%) 66,850 (40.89%) 68,900 3.07% 70,950 2.98%Contracted Services40,000 37,000 (3,000) (7.50%) 39,000 5.41% 41,000 5.13% 43,000 4.88%Interfunctional Adjustments(227,200) (202,888) 24,312 (10.70%) (207,810) 2.43% (212,808) 2.41% (217,879) 2.38%Total Expenditures770,900 835,712 64,812 8.41% 798,372 (4.47%) 824,134 3.23% 850,624 3.21%Total Net Levy38,000 (4,612) (42,612) 112.14% (14,772) (220.29%) (39,734) (168.98%) (65,424) (64.65%)6Page 68 of 295 December 7, 2022Corporate ServicesTOWN OF TILLSONBURG2023 Business PlanHomePage 69 of 295 22023 Business Objectives2023 Business Plan | Corporate ServicesProjectCommunity Strategic PlanLeadAccountabilityProject Cost AnticipatedCompletionYouth Engagement ProgramGoal –Customer Service, Communication and EngagementStrategic Direction – Increase opportunities and promotion for public engagement in shaping municipal initiativesPriority Project‐Youth Engagement StrategyDirector of CorporateServices/Clerk$1,000OngoingImplement IT planGoal –Customer Service, Communications and EngagementStrategic Direction –explore opportunities for service efficienciesPriority Project‐Once IT plan has concluded, implement the recommendationsDirector of CorporateServices/ClerkNotknown at this timeMulti-yearPage 70 of 295 32023 Capital Summary2023 Business Plan | Corporate ServicesProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionContribution to IT Reserves from Departmental Charges for future Computer Hardware ReplacementsGoal –Customer Service, Communications and EngagementStrategic Direction –service efficiencies and employee satisfaction by providing them with the right toolsPriority Project‐securing new equipment for team membersIT$76,000(‐$76,000 recovery from Departments)Q4Computer ReplacementsGoal –Customer Service, Communications and EngagementStrategic Direction –service efficiencies and employee satisfaction by providing them with the right toolsPriority Project‐securing new equipment for team membersIT $62,300 Q2-Q4Cell Phone ReplacementsGoal –Customer Service, Communications and EngagementStrategic Direction –service efficiencies and employee satisfaction by providing them with the right toolsPriority Project‐securing new equipment for team membersIT $15,000 Q1-Q4Page 71 of 295 4RisksIT•Cyber attacks against municipal government whichrequires continued constant vigilance and precautions.2023 Business Plan | Corporate ServicesPage 72 of 295 5OpportunitiesClerks•Increased efficiencies while ensuring record retention best practices by converting all permanent files to electronic format.Customer Service•With the assistance of the right tools and technology, we can see efficiencies which will result in excellence in customer service.2023 Business Plan | Corporate ServicesPage 73 of 295 6Future Departmental Directions: 3 Year Outlook•2023/2024/2025 – ongoing management of documents and records which continues to increase•Communication practices continue to evolve and we need to understand the ever changing needs of our residents•On-going training and identification of tools is necessary to ensure we see excellence in customer service delivery•The changes we are seeing in our sector (ie increased retirements) requires us to be an employer of choice so we need to position ourselves accordingly.2023 Business Plan | Corporate ServicesPage 74 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 162,100 (162,100) 100.0%1 Contribution from Reserves 263,200 370,000 106,800 (40.6%)2 Total Revenues 425,300 370,000 (55,300) 13.0% Expenditures Labour 205,100 220,500 15,400 7.5%3 Purchases 473,400 540,942 67,542 14.3%4 Contracted Services 36,800 (36,800) (100.0%)5 Contribution to Reserves 10,000 12,500 2,500 25.0% Interfunctional Adjustments 34,900 40,700 5,800 16.6%6 Total Expenditures 760,200 814,642 54,442 7.2% Total Net Levy (334,900) (444,642) (109,742) (32.8%) Notes: 1 Modernization funding intake 3 2 Physician Recruitment and One-time Expenses 3 Payroll costs, Benefits, COLA 4 Strategic plan initiatives 5 Election 6 IT charges allocation 7 Page 75 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants162,100(162,100) 100.00%Contribution from Reserves263,200 370,000 106,800 (40.58%) 70,000 81.08% 70,00070,000Total Revenues425,300 370,000 (55,300) 13.00% 70,000 81.08% 70,00070,000ExpendituresLabour205,100 220,500 15,400 7.51% 227,076 2.98% 233,848 2.98% 240,825 2.98%Purchases473,400 540,942 67,542 14.27% 239,942 (55.64%) 239,942248,642 3.63%Contracted Services36,800(36,800) (100.00%)42,000Contribution to Reserves10,000 12,500 2,500 25.00% 15,000 20.00% 15,0005,000 (66.67%)Interfunctional Adjustments34,900 40,700 5,800 16.62% 43,064 5.81% 45,570 5.82% 48,226 5.83%Total Expenditures760,200 814,642 54,442 7.16% 525,082 (35.54%) 534,360 1.77% 584,693 9.42%Total Net Levy(334,900) (444,642) (109,742) (32.77%) (455,082) (2.35%) (464,360) (2.04%) (514,693) (10.84%)8Page 76 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 34,000 100,000 66,000 (194.1%)1 Contribution from Reserves 50,000 50,000 2 Total Revenues 34,000 150,000 116,000 (341.2%) Expenditures Labour 1,112,600 1,163,563 50,963 4.6%3 Purchases 579,000 578,953 (47) - Contracted Services 525,800 724,128 198,328 37.7%4 Interfunctional Adjustments (533,400) (616,305) (82,905) 15.5%5 Debt Principal & Interest 23,900 23,650 (250) (1.0%) Total Expenditures 1,707,900 1,873,989 166,089 9.7% Total Net Levy (1,673,900) (1,723,989) (50,089) (3.0%) Notes: 1 Debt principal is fully offset by by third party payment 2 To fund One-time Expenses 3 Payroll costs, Benefits, COLA 4 One-time Expenses and IT related Costs 5 Staff allocations and IT charge allocations 9 Page 77 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges34,000 100,000 66,000 (194.12%) 100,000100,000100,000Contribution from Reserves50,000 50,000100.00%Total Revenues34,000 150,000 116,000 (341.18%) 100,000 33.33% 100,000100,000ExpendituresLabour1,112,600 1,163,563 50,963 4.58% 1,197,658 2.93% 1,232,775 2.93% 1,268,947 2.93%Purchases579,000 578,953(47) (0.01%) 610,058 5.37% 642,470 5.31% 675,088 5.08%Contracted Services525,800 724,128 198,328 37.72% 964,988 33.26% 965,868 0.09% 966,768 0.09%Interfunctional Adjustments(533,400) -616,305 -82,905 15.54% -615,324 (0.16%) -614,163 (0.19%) -612,807 (0.22%)Debt Principal & Interest23,900 23,650(250) (1.05%) 23,415 (0.99%) 23,177 (1.02%)(100.00%)Total Expenditures1,707,900 1,873,989 166,089 9.72% 2,180,795 16.37% 2,250,127 3.18% 2,297,996 2.13%Total Net Levy(1,673,900) (1,723,989) (50,089) (2.99%) (2,080,795) (20.70%) (2,150,127) (3.33%) (2,197,996) (2.23%)10Page 78 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 298,700 303,000 4,300 (1.4%) Total Revenues 298,700 303,000 4,300 (1.4%) Expenditures Labour 290,500 318,100 27,600 9.5%1 Purchases 94,600 102,563 7,963 8.4%2 Contracted Services 34,200 49,108 14,908 43.6%3 Interfunctional Adjustments (248,100) (285,139) (37,039) 14.9%4 Debt Principal & Interest 7,000 6,825 (175) (2.5%) Total Expenditures 178,200 191,457 13,257 7.4% Total Net Levy 120,500 111,543 (8,957) 7.4% Notes: 1 Payroll costs, Benefits, COLA 2 Heat, Light & Water 3 Third Party Contracts 4 Staff allocations 11 Page 79 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges298,700 303,000 4,300 (1.44%) 303,800 (0.26%) 304,600 (0.26%) 305,400 (0.26%)Total Revenues298,700 303,000 4,300 (1.44%) 303,800 (0.26%) 304,600 (0.26%) 305,400 (0.26%)ExpendituresLabour290,500 318,100 27,600 9.50% 327,041 2.81% 336,220 2.81% 345,645 2.80%Purchases94,600 102,563 7,963 8.42% 105,878 3.23% 108,518 2.49% 111,161 2.44%Contracted Services34,200 49,108 14,908 43.59% 49,981 1.78% 50,864 1.77% 51,747 1.74%Interfunctional Adjustments-248,100 -285,139 -37,039 14.93% -290,865 2.01% -296,720 2.01% -302,705 2.02%Debt Principal & Interest7,000 6,825-175 (2.50%) 6,670 (2.27%) 6,507 (2.44%) 6,349 (2.43%)Total Expenditures178,200 191,457 13,257 7.44% 198,705 3.79% 205,389 3.36% 212,197 3.31%Total Net Levy120,500 111,543 (8,957) 7.43% 105,095 5.78% 99,211 5.60% 93,203 6.06%12Page 80 of 295 Project ListingCorporate Services110Cell Phone ReplacementsX3915,000(15,000)IT ReserveComputer ReplacementsX3862,300(62,300)IT ReserveAnnual Replacement of IT CapitalX01(76,000)76,000IT ReserveTotal 110 Corporate Services1,30076,000(77,300)Total Project Listing$1,300$76,000($77,300)ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsCorporate Services13Page 81 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X01 Annual Replacement of IT Capital Corporate Services 3 - SMT final 2023 DescriptionProject DescriptionThe annual contribution to IT reserves for computer and server replacements Justification Ensuring that the interdepartmental charges are made to recover an amount that is equal to or less than the incremental costs incurred in providing services. these costs include replacement of equipment, software cost and annual licence fees. Budget 202820262025202420232027Total Expenditures Cont.to Reserves 76,00076,000 Other (76,000)(76,000) 0 0Expenditures Total Page No. : 14 Page 82 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X38 Computer Replacements Corporate Services 3 - SMT final 2023 DescriptionProject DescriptionThis project is for the replacement of computers that have reached the life cycle. Justification This allows staff to have computing equipment that is in good operating order and able to handle the processing requirements of their duties, especially for staff working remotely. This will be funded from the IT reserve. Budget 202820262025202420232027Total Expenditures Construction 62,30062,300 62,300 62,300Expenditures Total Funding Cont.from Reserves 62,30062,300 62,300 62,300Funding Total Page No. : 15 Page 83 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X39 Cell Phone Replacements Corporate Services 3 - SMT final 2023 DescriptionProject DescriptionAs part of the cell phone replacement plan, $15,000 is in the 2023 budget, an increase from the 2022 budget This project is funded from the IT reserve. Justification Cell phones like computers will reach their useful life and need replacing. Once problems start to occur, memory fills up, specs become outdated, battery issues and the mobile browser gets slower. The performance will not improve over time as the phones age. Budget 202820262025202420232027Total Expenditures Construction 15,00015,000 15,000 15,000Expenditures Total Funding Cont.from Reserves 15,00015,000 15,000 15,000Funding Total Page No. : 16 Page 84 of 295 Town of Tillsonburg2023Business PlanOperations and Development  ServicesDecember 7, 2022HomePage 85 of 295 22023 Business Objectives2023 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionReconstruction –Roads -Young StreetGoal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project – Ongoing ‐Asset Management PlanManager of Engineering$603,400 Q2Reconstruction –Storm water -Young StreetGoal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project – Ongoing ‐Asset Management PlanManager of Engineering$857,000 Q2Reconstruction –Roads -Bayham Line Goal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project – Ongoing ‐Asset Management PlanManager of Engineering$450,000 Q2Page 86 of 295 32023 Business Objectives2023 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionStorm water &Road Design -Charlotte &Clarence StreetGoal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project – Ongoing ‐Asset Management PlanManager of Engineering$83,000 Q4Reconstruction –Storm water –Townline Goal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project – Ongoing ‐Asset Management PlanManager of Engineering$254,000 Q2Quarter Town line CU at Stoney Creek - CFGoal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Provide alternatives to automobile travel through active transportation and public transit.Priority Project –N/AManager of Engineering$150,000 Q2Page 87 of 295 42023 Business Objectives2023 Business Plan | Operations and Development ServicesProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionQLT RW atBeech Blvd. - CFGoal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project –Ongoing ‐Asset Management PlanManager of Engineering$1,085,000 Q2/Q3Streetlights and Fixtures – Van Norman Heights Subdivision Goal –Tillsonburg residents and businesses will be connected to each other, regional networks and the world through effective traditional and digital infrastructure.Strategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project – Ongoing ‐Asset Management PlanManager of Engineering (in consultation with others)$350,000 Q2Airport Apron Extension Goal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives.Strategic Direction –N/APriority Project –N/AManager of Public Works$160,000 Q2Page 88 of 295 52023 Business Objectives – Fleet Summary2023 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionFleet Replacement –Heavy DutyGoal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives.Strategic Direction –N/APriority Project –N/AManager of Public Works$465,000 -Fleet Replacement –Medium DutyGoal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives.Strategic Direction –N/APriority Project –N/AManager of Public Works (in consultation with others)$505,000 -Fleet Replacement –AttachmentsGoal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives.Strategic Direction –N/APriority Project –N/AManager of Public Works (in consultation with others)$364,500 -Fleet Replacement –Off RoadGoal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives.Strategic Direction –N/APriority Project –N/AManager of Public Works (in consultation with others)$376,500 -Fleet – Other (Trailer)Goal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives.Strategic Direction –N/APriority Project –N/AManager of Public Works (in consultation with others)$15,000 -NOTE: Supplementary details and background information available in the Budget Packages Page 89 of 295 6Risks• As development proceeds along West Town Line the need to negotiate anew Boundary Road Agreement is critical in sharing future road capitaland operating costs.• Inclusion of all Corporate assets and improved capital planning based ondetailed AMP analysis is essential to continue eligibility for future grantfunding opportunities, position the Town to meet the legislative deadlinesof O.Reg. 588/17, and transition towards a Level of Service basedComprehensive Asset Management Plan.• Complex development/construction projects along with ongoingincreased volumes require significant amount of staff time resulting inlonger turn around times which can discourage development.• Increase in the number of inspectors can cause inconsistencies.• Increase in inquiries/complaint volumes result in longer response timesreducing customer service.• Lack of a planning web portal/digital service causes delays and developerfrustrations.2023 Business Plan | Operations and Development ServicesPage 90 of 295 7Opportunities• Implementation of an annual traffic count program.• Boundary agreements with lower-tier and single-tier municipalities.• Investigation of private woodlot removal options east of main Runway 08-26 is key in order to benefit from the full 5,502’ runway.• Continue discussions on inter-community transit service sustainability; afeasibility study is advised.• Review of Planning and Development division suggestions include reviewof By-Law 3391, etc…• Continue implementation of records management within Public Works,Engineering and Water/Wastewater.• Continue use of Corporate service request and work order managementsystem.• Continue use of the corporate leased ownership, maintenance, andmanagement program for the light duty fleet.2023 Business Plan | Operations and Development ServicesPage 91 of 295 8Opportunities• Evaluate and leverage manhole condition assessment undertaking.• Improvement of departmental communications to community anddevelopment industry creates positive outcomes and transparency.• Strategic organization of personneland ongoing training reduces liability,provides consistency and business continuity.• Ongoing review of Central Area Design Study will provide a framework forfuture opportunity and development of the downtown BIA area.• By-Law review provides updates and clarification that are relevant tocurrent public needs.2023 Business Plan | Operations and Development ServicesPage 92 of 295 92023 Departmental Goals• Continue Inter-Community Transit Service pilot project• Rehabilitate/Replace infrastructure identified as high risk priority in the AssetManagement Plan• Implement Watermain Directional Flushing Program• Continue annual Traffic Count Program• Pursue available Provincial and Federal capital funding opportunities• Implement Kinsmen Pedestrian Bridge decision• Continue By-annual Bridge and Culvert inspection program• Central Area Design Study• By-Law & Policy Review• Frame and Storm water Master Plan2023 Business Plan | Operations and Development ServicesPage 93 of 295 10Future Departmental Directions:2024• Continue Inter-Community Transit Service pilot project• Rehabilitate/Replace infrastructure identified as high risk priority in theAsset Management Plan• Continue annual Sidewalk inspection program• Continue Watermain Directional Flushing Program• Continue Sewer flushing and CCTV annual program• Continue Annual Traffic Count Program• Pursue available Provincial and Federal capital funding opportunities• Review Building & Planning digital service delivery• Affordable housing collaboration with Oxford County• By-Law Review2023 Business Plan | Operations and Development ServicesPage 94 of 295 11Future Departmental Directions:2025• Continue Inter-Community Transit Service pilot project• Rehabilitate/Replace infrastructure identified as high risk priority in the AssetManagement Plan• Continue annual sidewalk inspection program• Continue Watermain Directional Flushing Program• Continue Sewer flushing and CCTV annual program• Continue Annual Traffic Count Program• Continue By-annual Bridge and Culvert inspection program• Pursue available Provincial and Federal capital funding opportunities.• Enhance Culvert and Bridge Replacement Program• By-Law Review2023 Business Plan | Operations and Development ServicesPage 95 of 295 Town Of Tillsonburg2023 Business PlanBuilding, Planning & By‐lawDecember 7, 2022Page 96 of 295 132023 Business Objectives2023 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionReview CloudPermit functions and implement customization for increased customer usability and serviceGoal–Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services,information and opportunities to shape municipal initiatives.Strategic Direction–N/APriority Project ‐N/ACBO/Development Tech.$10,000 Q4Complete Amanda/CloudPermitIntegration (carry‐over)Goal–Through community and regional partnerships, Tillsonburg will attract and retain a diverse range of businesses, creating employment opportunities for residents and a balanced tax base.Strategic Direction– Continue to streamline and expedite the building approval process.Priority Project‐Ongoing ‐Continued roll‐out and resourcing for Cloud based permit application systemCBO/County IT $0(OxfordCounty Funded)Q1Host AnnualBuilder/Developer Information ForumGoal– Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information and opportunities to shape municipal initiatives.Strategic Direction ‐Position Tillsonburg as a leader in themunicipal sector.Priority Project‐N/ACBO/DCBO $1,100 Q1Page 97 of 295 142023 Business Objectives2023 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletion2023 Building Code Amendments –Notify/educate designers, contractor and general public Goal– Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information and opportunities to shape municipal initiatives.Strategic Direction ‐Position Tillsonburg as a leader in themunicipal sector.Priority Project‐N/ADCBO $1,000 OngoingBy‐Law Implementation &Reviews –Clean Yard/Property Standards (carry‐over) Right of Way By‐Law (new), Parks By‐Law (new)Goal– Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information and opportunities to shape municipal initiatives.Strategic Direction ‐Position Tillsonburg as a leader in the municipal sector.Priority Project‐N/ABuilding & By‐LawEnforcement Supervisor$3,000 Q3Increase By‐Law presence via patrolof trails and parks to educate/enforceGoal– Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information and opportunities to shape municipal initiatives.Strategic Direction ‐Position Tillsonburg as a leader in the municipal sector.Priority Project‐N/ABuilding & By‐LawEnforcement Supervisor$5,500 Q4Page 98 of 295 152023 Business Objectives2023 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCentral Area Design Study – Façade Improvement ProgramGoal–The Town of Tillsonburg will accommodate and support sustainable growth.Strategic Direction –Promote, preserve and enhance thedowntown core as the retail center and community hub for Tillsonburg.Priority Project‐N/ADevelopment Tech./BIAFunded from Economic Devm’tQ4Implement Planning Application Web Portal & Digital Service Delivery (carry‐over)Goal–Through community and regional partnerships, Tillsonburg will attract and retain a diverse range of businesses, creating employment opportunities for residents and a balanced tax base.Strategic Direction– Continue to streamline and expedite the building approval process.Priority Project – Ongoing‐Continued roll‐out and resourcing for Cloud based permit application systemCBO/County $0(Oxford County Funded)Q1Review 2022 Planning Study RecommendationsGoal–Through community and regional partnerships, Tillsonburg will attract and retain a diverse range of businesses, creating employment opportunities for residents and a balanced tax base.Strategic Direction– Continue to streamline and expedite the building approval process.Priority Project‐N/ADirector/CBO/County Planner$0 Q3Page 99 of 295 162023 Business Objectives2023 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionReview provincial legislation related to Bill 23, More Homes Built Faster Act & implement necessary planning amendments, Ontario Building Code amendments &provide stakeholder educationGoal–Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they requireto enjoy balanced lifestyles.Strategic Direction –Work with Oxford County and community partners to ensure an adequate supply ofaffordable, attainable housing options.Priority Project‐Immediate ‐Affordable housing collaboration with Oxford CountyGoal–The Town of Tillsonburg will accommodate and support sustainable growth.Strategic Direction –Work with Oxford County and thedevelopment community to proactively plan for a variety of housing options that are affordable and attainable for current and prospective residents.Priority Project‐Immediate ‐Attainable housing planCBO/CountyPlanner$2,000 Q4Page 100 of 295 17Risks•Complex development/construction projects along with ongoingincreased volumes of inspections require significant amount of staff timeresulting in longer turn around times which can discourage development•Province-wide shortage of qualified building officials – successionplanning•Ongoing legislative changes to the Ontario Building Code cause frustrationfor contractors, developers and owners which require additional stafftime/resources to educate•Increase in inquiries/complaint volumes result in longer response timesreducing customer service•Bill 23 legislative changes to the Planning Act may cause frustrations forexisting residents resulting in an increase in general inquiries and By-LawService complaints.2023 Business Plan | Building/Planning/By-LawPage 101 of 295 18Opportunities•Improvement of departmental communications to the community and development industry creates positive outcomes and transparency.•Strategic organization of personnel and ongoing training reduces liability, provides consistency and business continuity.•Implementation of a planning application web portal and digital review process will provide multiple efficiencies for the development community and streamline development approvals. •Ongoing review of Central Area Design Study will provide a framework for future opportunity and development of the downtown BIA area.•By-Law review provides updates and clarification that are relevant to current public needs.2023 Business Plan | Building/Planning/By-LawPage 102 of 295 19Future Departmental Directions: 3 year outlook2024•Review Building & Planning digital service delivery•Introduce/implement budget related items resulting from the 2022 Planning Study•Review enforcement strategies to improve effectiveness of efforts•Review 2012 Central Area Design Study•By-Law Reviews2023 Business Plan | Building/Planning/By-LawPage 103 of 295 20Future Departmental Directions: 3 year outlook2025•Review Building & By-Law Internal Policies•Implement recommendations from the Central Area Design Study•By-Law Review2023 Business Plan | Building/Planning/By-LawPage 104 of 295 21Future Departmental Directions: 3 year outlook2026•Central Area Design Study•By-Law Reviews2023 Business Plan | Building/Planning/By-LawPage 105 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 1,552,400 1,619,038 66,638 (4.3%)1 Total Revenues 1,552,400 1,619,038 66,638 (4.3%) Expenditures Labour 343,900 357,500 13,600 4.0%2 Purchases 608,900 698,433 89,533 14.7%3 Contracted Services 8,500 9,070 570 6.7% Contribution to Reserves 55,000 55,000 - Interfunctional Adjustments 9,500 10,900 1,400 14.7% Debt Principal & Interest 498,300 488,135 (10,165) (2.0%) Total Expenditures 1,524,100 1,619,038 94,938 6.2% Total Net Levy 28,300 - (28,300) 100.0% Notes: 1 Increased Fleet Charges 2 Payroll costs, Benefits, COLA 3 Equipment Supplies& Repairs & Fuel & Oil 22 Page 106 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges1,552,400 1,619,038 66,638 (4.29%) 1,660,673 (2.57%) 1,671,931 (0.68%) 1,647,206 1.48%Total Revenues1,552,400 1,619,038 66,638 (4.29%) 1,660,673 (2.57%) 1,671,931 (0.68%) 1,647,206 1.48%ExpendituresLabour343,900 357,500 13,600 3.95% 368,135 2.97% 379,089 2.98% 390,372 2.98%Purchases608,900 698,433 89,533 14.70% 739,310 5.85% 766,960 3.74% 788,256 2.78%Contracted Services8,500 9,070570 6.71%9,588 5.71%9,877 3.01% 10,085 2.11%Contribution to Reserves55,000 55,00055,00055,00055,000Interfunctional Adjustments9,500 10,900 1,400 14.74% 11,536 5.83% 12,210 5.84% 12,925 5.86%Debt Principal & Interest498,300 488,135 -10,165 (2.04%) 477,104 (2.26%) 448,795 (5.93%) 390,568 (12.97%)Total Expenditures1,524,100 1,619,038 94,938 6.23% 1,660,673 2.57% 1,671,931 0.68% 1,647,206 (1.48%)Total Net Levy28,300(28,300) 100.00%23Page 107 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Total Revenues Expenditures Labour 273,200 280,300 7,100 2.6%1 Purchases 13,100 11,305 (1,795) (13.7%) Interfunctional Adjustments (24,500) (24,214) 286 (1.2%) Total Expenditures 261,800 267,391 5,591 2.1% Total Net Levy (261,800) (267,391) (5,591) (2.1%) Notes: 1 Payroll costs, Benefits, COLA 24 Page 108 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesTotal RevenuesExpendituresLabour273,200 280,300 7,100 2.60% 288,916 3.07% 297,790 3.07% 306,931 3.07%Purchases13,100 11,305 (1,795) (13.70%) 12,087 6.92% 12,522 3.60% 12,836 2.51%Interfunctional Adjustments(24,500) (24,214) 286 (1.17%) (24,498) 1.17% (24,763) 1.08% (25,007) 0.99%Total Expenditures261,800 267,391 5,591 2.14% 276,505 3.41% 285,549 3.27% 294,760 3.23%Total Net Levy(261,800) (267,391) (5,591) (2.14%) (276,505) (3.41%) (285,549) (3.27%) (294,760) (3.23%)25Page 109 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 70,000 (70,000) 100.0%1 User Charges 151,000 151,000 Contribution from Reserves 28,000 28,000 2 Total Revenues 221,000 179,000 (42,000) 19.0% Expenditures Labour 640,400 679,200 38,800 6.1%3 Purchases 99,800 90,466 (9,334) (9.4%)4 Contracted Services 50,000 52,850 2,850 5.7% Interfunctional Adjustments (212,600) (220,888) (8,288) 3.9% Total Expenditures 577,600 601,628 24,028 4.2% Total Net Levy (356,600) (422,628) (66,028) (18.5%) Notes: 1 Modernization Intake 3 funding 2 To fund One-time Expenses 3 Payroll costs, Benefits, COLA 4 Asset Management Program Development 26 Page 110 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants70,000(70,000) 100.00%User Charges151,000 151,000151,000151,000151,000Contribution from Reserves28,000 28,000100.00%Total Revenues221,000 179,000 (42,000) 19.00% 151,000 15.64% 151,000151,000ExpendituresLabour640,400 679,200 38,800 6.06% 698,913 2.90% 719,218 2.91% 740,132 2.91%Purchases99,800 90,466 (9,334) (9.35%) 88,221 (2.48%) 85,929 (2.60%) 41,098 (52.17%)Contracted Services50,000 52,850 2,850 5.70% 56,497 6.90% 58,531 3.60% 59,994 2.50%Interfunctional Adjustments(212,600) (220,888) (8,288) 3.90% (226,695) 2.63% (232,604) 2.61% (238,614) 2.58%Total Expenditures577,600 601,628 24,028 4.16% 616,936 2.54% 631,074 2.29% 602,610 (4.51%)Total Net Levy(356,600) (422,628) (66,028) (18.52%) (465,936) (10.25%) (480,074) (3.03%) (451,610) 5.93%27Page 111 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 135,200 135,200 Contribution from Reserves 24,000 24,000 Total Revenues 159,200 159,200 Expenditures Labour 1,101,400 1,140,580 39,180 3.6%1 Purchases 674,800 680,434 5,634 0.8% Contracted Services 299,300 318,208 18,908 6.3%2 Interfunctional Adjustments 507,900 532,188 24,288 4.8%3 Debt Principal & Interest 543,400 499,176 (44,224) (8.1%) Total Expenditures 3,126,800 3,170,586 43,786 1.4% Total Net Levy (2,967,600) (3,011,386) (43,786) (1.5%) Notes: 1 Payroll costs, Benefits, COLA 2 Subcontractor Expenses 3 Fleet Charges allocations 28 Page 112 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants135,200 135,200135,200135,200135,200Contribution from Reserves24,000 24,00024,00024,00024,000Total Revenues159,200 159,200159,200159,200159,200ExpendituresLabour1,101,400 1,140,580 39,180 3.56% 1,178,538 3.33% 1,214,910 3.09% 1,251,372 3.00%Purchases674,800 680,434 5,634 0.83% 731,218 7.46% 769,293 5.21% 803,452 4.44%Contracted Services299,300 318,208 18,908 6.32% 341,546 7.33% 354,763 3.87% 364,404 2.72%Interfunctional Adjustments507,900 532,188 24,288 4.78% 532,401 0.04% 532,661 0.05% 532,973 0.06%Debt Principal & Interest543,400 499,176 (44,224) (8.14%) 486,867 (2.47%) 473,400 (2.77%) 460,780 (2.67%)Total Expenditures3,126,800 3,170,586 43,786 1.40% 3,270,570 3.15% 3,345,027 2.28% 3,412,981 2.03%Total Net Levy(2,967,600) (3,011,386) (43,786) (1.48%) (3,111,370) (3.32%) (3,185,827) (2.39%) (3,253,781) (2.13%)29Page 113 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Levy, PILS 146,600 146,600 Total Revenues 146,600 146,600 Expenditures Labour 32,200 33,283 1,083 3.4% Purchases 12,500 15,367 2,867 22.9% Contracted Services 35,000 35,000 Contribution to Reserves 8,000 2,419 (5,581) (69.8%)1 Interfunctional Adjustments 46,100 48,070 1,970 4.3% Debt Principal & Interest 12,800 12,461 (339) (2.6%) Total Expenditures 146,600 146,600 Total Net Levy Notes: 1 Anticipated surplus contributed into the Downtown Parking Reserve 30 Page 114 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesLevy, PILS146,600 146,600146,600146,600146,600Total Revenues146,600 146,600146,600146,600146,600ExpendituresLabour32,200 33,283 1,083 3.36% 34,356 3.22% 35,461 3.22% 36,599 3.21%Purchases12,500 15,367 2,867 22.94% 15,442 0.49% 15,518 0.49% 15,596 0.50%Contracted Services35,000 35,00035,00035,00035,000Contribution to Reserves8,000 2,419 (5,581) (69.76%) 1,570 (35.10%)760 (51.59%)-141 (118.55%)Interfunctional Adjustments46,100 48,070 1,970 4.27% 48,07048,07048,070Debt Principal & Interest12,800 12,461(339) (2.65%) 12,162 (2.40%) 11,791 (3.05%) 11,476 (2.67%)Total Expenditures146,600 146,600146,600146,600146,600Total Net Levy31Page 115 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 385,800 385,800 Total Revenues 385,800 385,800 Expenditures Purchases 253,300 254,065 765 0.3% Contracted Services 153,500 153,500 Interfunctional Adjustments 13,700 15,284 1,584 11.6% Debt Principal & Interest 5,300 5,147 (153) (2.9%) Total Expenditures 425,800 427,996 2,196 0.5% Total Net Levy (40,000) (42,196) (2,196) (5.5%) Notes: 32 Page 116 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges385,800 385,800385,800385,800385,800Total Revenues385,800 385,800385,800385,800385,800ExpendituresPurchases253,300 254,065765 0.30% 255,368 0.51% 256,566 0.47% 257,754 0.46%Contracted Services153,500 153,500153,500153,500153,500Interfunctional Adjustments13,700 15,284 1,584 11.56% 15,914 4.12% 16,582 4.20% 17,290 4.27%Debt Principal & Interest5,300 5,147(153) (2.89%) 4,955 (3.73%) 4,748 (4.18%) 4,550 (4.17%)Total Expenditures425,800 427,996 2,196 0.52% 429,737 0.41% 431,396 0.39% 433,094 0.39%Total Net Levy(40,000) (42,196) (2,196) (5.49%) (43,937) (4.13%) (45,596) (3.78%) (47,294) (3.72%)33Page 117 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 167,700 103,400 (64,300) 38.3%1 User Charges 131,400 131,400 Contribution from Reserves 35,000 (35,000) 100.0%2 Total Revenues 334,100 234,800 (99,300) 29.7% Expenditures Labour 84,100 86,627 2,527 3.0% Purchases 212,100 111,747 (100,353) (47.3%)3 Contracted Services 107,000 107,000 Interfunctional Adjustments 134,400 140,085 5,685 4.2% Total Expenditures 537,600 445,459 (92,141) (17.1%) Total Net Levy (203,500) (210,659) (7,159) (3.5%) Notes: 1 Revenue from the County & Modernization Intake 3 funding 2 To fund One-time Expenses 3 Strategic Plan Initiatives 34 Page 118 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants167,700 103,400 (64,300) 38.34% 103,900 (0.48%) 104,400 (0.48%) 104,400User Charges131,400 131,400131,400131,400131,400Contribution from Reserves35,000(35,000) 100.00%Total Revenues334,100 234,800 (99,300) 29.72% 235,300 (0.21%) 235,800 (0.21%) 235,800ExpendituresLabour84,100 86,627 2,527 3.00% 89,130 2.89% 91,708 2.89% 94,363 2.90%Purchases212,100 111,747 (100,353) (47.31%) 111,766 0.02% 111,786 0.02% 111,806 0.02%Contracted Services107,000 107,000107,000107,000107,000Interfunctional Adjustments134,400 140,085 5,685 4.23% 141,088 0.72% 142,121 0.73% 143,186 0.75%Total Expenditures537,600 445,459 (92,141) (17.14%) 448,984 0.79% 452,615 0.81% 456,355 0.83%Total Net Levy(203,500) (210,659) (7,159) (3.52%) (213,684) (1.44%) (216,815) (1.47%) (220,555) (1.72%)35Page 119 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 552,000 550,200 (1,800) 0.3% User Charges 36,200 49,440 13,240 (36.6%)1 Total Revenues 588,200 599,640 11,440 (1.9%) Expenditures Labour 82,700 90,140 7,440 9.0%2 Purchases 43,500 38,900 (4,600) (10.6%) Contracted Services 601,800 632,900 31,100 5.2%3 Interfunctional Adjustments 8,900 9,405 505 5.7% Total Expenditures 736,900 771,345 34,445 4.7% Total Net Levy (148,700) (171,705) (23,005) (15.5%) Notes: 1 Increase fares revenue 2 Payroll costs, Benefits, COLA 3 Increased Service levels 36 Page 120 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants552,000 550,200 (1,800) 0.33% 564,702 (2.64%) 274,063 51.47% 73,900 73.04%User Charges36,200 49,440 13,240 (36.57%) 50,400 (1.94%) 37,820 24.96% 30,000 20.68%Total Revenues588,200 599,640 11,440 (1.94%) 615,102 (2.58%) 311,883 49.30% 103,900 66.69%ExpendituresLabour82,700 90,140 7,440 9.00% 92,840 3.00% 95,621 3.00% 98,485 3.00%Purchases43,500 38,900 -4,600 (10.57%) 45,783 17.69% 46,167 0.84%6,470 (85.99%)Contracted Services601,800 632,900 31,100 5.17% 644,514 1.84% 343,847 (46.65%) 247,496 (28.02%)Interfunctional Adjustments8,900 9,405505 5.67%9,687 3.00%9,977 2.99% 10,276 3.00%Total Expenditures736,900 771,345 34,445 4.67% 792,824 2.78% 495,612 (37.49%) 362,727 (26.81%)Total Net Levy(148,700) (171,705) (23,005) (15.47%) (177,722) (3.50%) (183,729) (3.38%) (258,827) (40.87%)37Page 121 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 74,400 84,400 10,000 (13.4%)1 Total Revenues 74,400 84,400 10,000 (13.4%) Expenditures Labour 256,800 281,925 25,125 9.8%2 Purchases 34,600 42,587 7,987 23.1%3 Contracted Services 15,000 23,500 8,500 56.7%4 Interfunctional Adjustments 33,300 35,939 2,639 7.9% Total Expenditures 339,700 383,951 44,251 13.0% Total Net Levy (265,300) (299,551) (34,251) (12.9%) Notes: 1 Increased Parking enforcement Revenue 2 Payroll costs, Benefits, COLA & Part Time Labour 3 Special Project - E-bikes 4 Bylaw Reviews & Animal Control 38 Page 122 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges74,400 84,400 10,000 (13.44%) 84,40084,40084,400Total Revenues74,400 84,400 10,000 (13.44%) 84,40084,40084,400ExpendituresLabour256,800 281,925 25,125 9.78% 288,493 2.33% 295,258 2.34% 302,226 2.36%Purchases34,600 42,587 7,987 23.08% 38,567 (9.44%) 39,412 2.19% 40,030 1.57%Contracted Services15,000 23,500 8,500 56.67% 23,50026,000 10.64% 26,000Interfunctional Adjustments33,300 35,939 2,639 7.92% 37,138 3.34% 38,395 3.38% 39,713 3.43%Total Expenditures339,700 383,951 44,251 13.03% 387,698 0.98% 399,065 2.93% 407,969 2.23%Total Net Levy(265,300) (299,551) (34,251) (12.91%) (303,298) (1.25%) (314,665) (3.75%) (323,569) (2.83%)39Page 123 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 961,500 801,500 (160,000) 16.6%1 Contribution from Reserves 14,400 218,734 204,334 (1,419.0%)2 Total Revenues 975,900 1,020,234 44,334 (4.5%) Expenditures Labour 667,600 710,675 43,075 6.5%3 Purchases 75,500 87,483 11,983 15.9%4 Contracted Services 98,000 108,000 10,000 10.2%5 Contribution to Reserves 29,600 0 (29,600) (100.0%)6 Interfunctional Adjustments 106,500 114,076 7,576 7.1%7 Total Expenditures 977,200 1,020,234 43,034 4.4% Total Net Levy (1,300)0 1,300 100.0% Notes: 1 Revenue from Permits decreased 2 Prior Year Surplus in Building Department 3 Payroll costs, Benefits, COLA 4 Special Projects - Office alterations for Staff 5 Cloud Permit Customization 6 A surplus is not anticipated for 2023 7 Staff allocations and IT charge allocations 40 Page 124 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges961,500 801,500 (160,000) 16.64% 881,500 (9.98%) 961,750 (9.10%) 1,014,250 (5.46%)Contribution from Reserves14,400 218,734 204,334 (1,418.99%) 181,693 16.93% 106,731 41.26% 89,488 16.16%Total Revenues975,900 1,020,234 44,334 (4.54%) 1,063,193 (4.21%) 1,068,481 (0.50%) 1,103,738 (3.30%)ExpendituresLabour667,625 710,675 43,050 6.45% 731,845 2.98% 753,650 2.98% 776,110 2.98%Purchases75,500 87,483 11,983 15.87% 84,081 (3.89%) 87,313 3.84% 90,257 3.37%Contracted Services98,000 108,000 10,000 10.20% 100,760 (6.70%) 102,428 1.66% 108,539 5.97%Contribution to Reserves29,600(29,600) (100.00%) 29,0004,000 (86.21%) 4,000Interfunctional Adjustments106,500 114,076 7,576 7.11% 117,507 3.01% 121,090 3.05% 124,832 3.09%Total Expenditures977,225 1,020,234 43,009 4.40% 1,063,193 4.21% 1,068,481 0.50% 1,103,738 3.30%Total Net Levy(1,325)1,325 100.00%41Page 125 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 FLEET Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:377,795 102,624 (237,220) (984,312) (1,802,029) (3,270,339) (4,365,881) (4,849,627) (5,474,764) (5,686,395) TRANSFERS IN: Contributions from Fleet Operating 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Debenture Funding 507,000 Contribution from Development Charges Reserve 504,350 Sale of Lands - Airport 315,000 - - -- - - - - Sale of Fleet - Proceeds 66,500 25,000 135,000 240,500 570,000 310,000 97,000 86,000 25,000 200,000 1,510,645 497,624 (47,220) (688,812) (1,177,029) (2,905,339) (4,213,881) (4,708,627) (5,394,764) (5,431,395) CAPITAL PROJECT COMMITMENTS: VA_LIGHT Duty -$ -$ -$ -$ -$-$ 55,900$ 52,000$ -$ -$ VB_MEDIUM 505,000$ -$ -$ -$ 192,400$ 227,500$ 443,300$ 171,600$ -$ -$ VC_HEAVY 465,000$ 379,000$ -$ 820,300$ 1,846,000$ 765,700$ -$ 403,000$ -$ 658,158$ VD_OFFRD 231,500$ 157,500$ 929,500$ 206,700$ 23,400$ 393,900$ -$ 75,400$ 100,100$ -$ VE_ATTACH 194,500$ 157,500$ -$ 68,900$ -$-$ -$ -$ -$ -$ VF_TRAILER 15,000$ -$ -$ -$ -$26,000$ -$ -$ -$ -$ VG_GEN -$ 40,000$ -$ -$ -$-$ -$ -$ 122,200$ -$ VH_SMALL -$ -$ -$ -$ -$-$ 79,300$ -$ -$ -$ VZ_EFLEET 5 8 5 10 5 12 7 10 7 - Inflation Adjustment 14,680 37,552 67,070 169,893 147,105 73,008 104,389 38,148 128,407 Total Committments To Capital Projects 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 Closing Balance Before Interest 99,640 (236,384) (976,725) (1,784,722) (3,238,834) (4,318,451) (4,792,388) (5,410,637) (5,617,071) (6,217,959) Interest Income 2,984 (836) (7,587) (17,306) (31,505) (47,430) (57,239) (64,127) (69,324) (74,402) Closing Reserve Balance 102,624 (237,220) (984,312) (1,802,029) (3,270,339) (4,365,881) (4,849,627) (5,474,764) (5,686,395) (6,292,362) Total Funding Available for Projects 42 42 Page 126 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 BRIDGES & Culverts 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:693,000 757,006 813,722 (6,452,221) (6,557,587) (7,582,977) (8,400,121) (8,750,654) (8,869,437) (9,040,496) TRANSFERS IN: Contributions from Capital Levy 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Debenture Funding 1,235,000 402,000 1,300,000 Grants and Subsidies - Federal Grants and Subsidies - Provincial Grants and Subsidies - Municipal Transfer from Other Reserve 1,983,000 1,214,006 868,722 (5,097,221) (6,502,587) (7,527,977) (8,345,121) (8,695,654) (8,814,437) (8,985,496) CAPITAL PROJECT COMMITMENTS: CU Quarter Town line CU at stoney Creek - CF 150,000 RW QTL RW at Beech Blvd - CF 1,085,000 BR Kinsmen Ped Bridge 6,000,000 CU Deveonshire Ave Culvert 402,000 CU Lisgar Ave Culvert outlet at brock st e 258,000 CU Lake Lisgar Outlet culvert 295,000 CU Baldwin St. Culvert at participark Trail 150,000 BR Hawkins ped bridge 240,000 75,000 500,000 CU Victoria St. Driveway access culvert 60,000 RW Newell Road east RW 340,000 RW Newell road west RW 298,000 CU Newell Road Culvert 1,300,000 CU Bladwin st. cilvert at Whispering Pine 279,000 CU Braodway & Christie St Culvert 700,000 CU Lisgar Ave North Culvert 265,500 RW Fairway hills blvd and QTL RW 56,013 RW William St and QTL RW 23,000 Inflation Adjustment 8,040 282,921 79,560 75,561 72,870 33,506 8,329 16,817 97,550 Total Committments To Capital Projects 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550 Closing Balance Before Interest 748,000 803,966 (6,417,199) (6,476,781) (7,495,148) (8,300,847) (8,644,127) (8,759,996) (8,929,254) (9,583,046) Interest Income 9,006 9,756 (35,022) (80,806) (87,830) (99,274) (106,527) (109,442) (111,242) (116,397) Closing Reserve Balance 757,006 813,722 (6,452,221) (6,557,587) (7,582,977) (8,400,121) (8,750,654) (8,869,437) (9,040,496) (9,699,443) Total Funding Available for Projects 43 Page 127 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 ROADS Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:76,341 176 28,639 158,083 652,421 153,571 271,354 (543,613) (1,294,291) (943,841) TRANSFERS IN: Contributions from Capital Levy 620,000 620,000 620,000 620,000 620,000 620,000 620,000 620,000 620,000 620,000 Grants and Subsidies - Federal Gas Tax 0 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 Grants and Subsidies - Provincial - OCIF 0 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 Grants and Subsidies - Municipal 225,000 00 Debenture Funding Contribution from Development Charges Reserve 173,250 749,094 254,678 1,094,591 1,370,176 1,398,639 2,277,176 2,277,099 1,523,571 1,641,354 826,387 75,709 426,159 CAPITAL PROJECT COMMITMENTS: Young Street Reconstruction 603,390$ 92,610$ Bayham Line Reconstruction 450,000$ Fox Alley Reconstruction 308,428$ 154,350$ Charlotte + Clarence Street Design 41,500$ Charlotte and Clarence Construction 525,880$ 191,100$ Townline Rd and Goshen St Reconstruction 358,490$ Sidewalk Program 150,000$ 165,000$ 300,000$ Cranberry Line Reconstruction 972,849$ 330,750$ Woodcock and Pheasant Construction 618,049$ 154,350$ Ball St Reconstruction 694,460$ 152,880$ Road Needs Study (PCIs)50,000$ 50,000$ Ontario St Reconstruction 464,415$ 135,240$ Thomas Ave Reconstruction 378,600$ 110,250$ Resurfacing/Asphalt Program – ‐$                 Coon Alley Reconstruction 426,114$ Brock Street Reconstruction 244,425$ Alley Alley Reconstruction 195,540$ Earle Street Reconstruction 394,770$ 94,080$ Elm Street Reconstruction 576,532$ 132,300$ FairField Street Reconstruction 240,390$ 52,920$ Hyman Street Reconstruction 447,392$         98,490$ Bloomer Street Reconstruction 659,947$ Harvey Street Reconstruction 244,425$ Lincoln Street Reconstruction 547,555$ 120,540$ Otter Court Reconstruction 186,970$ 41,160$ Christopher Court Reconstruction 160,260$ 35,280$ Arbour Lane Reconstruction 360,585$ 79,380$ Tillson Street Reconstruction 945,110$ Wolfe Street Reconstruction 433,447$ Work-in-Progress Projects 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Inflation Adjustment 26,308 48,217 93,991 162,039 118,314 244,654 273,045 147,294 305,210 Total Committments To Capital Projects 1,094,890 1,341,716 1,241,716 1,629,789 2,128,533 1,254,856 2,183,276 2,109,263 1,005,649 1,869,587 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,094,890 1,341,716 1,241,716 1,629,789 2,128,533 1,254,856 2,183,276 2,109,263 1,005,649 1,869,587 Closing Balance Before Interest (299)28,460 156,923 647,387 148,565 268,715 (541,922) (1,282,876) (929,940) (1,443,428) Interest Income 475 179 1,160 5,034 5,006 2,639 (1,691) (11,416) (13,901) (14,920) Closing Reserve Balance 176 28,639 158,083 652,421 153,571 271,354 (543,613) (1,294,291) (943,841) (1,458,348) Total Funding Available for Projects 44 Page 128 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 Streetlights Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:0 0 295,737 494,586 585,997 524,052 234 236 239 242 Funding Sources: Contributions from Capital Levy 350,000 350,000 350,000 350,000 310,000 301,000 Grants and Subsidies - Federal Grants and Subsidies - Municipal Transfer from Other Reserve 350,000 350,000 645,737 844,586 895,997 825,052 234 236 239 242 CAPITAL PROJECT COMMITMENTS: SL Van Norman Heights Subdivision 350,000 SL Annandale Subdivision 150,000 250,000 350,000 PXO Broadway at Burger King PXO 55,000 TL Gibson and broadway Traffic lights Lights 750,000 Inflation Adjustment 1,100 6,060 15,300 28,840 78,075 0000 Total Committments To Capital Projects 350,000 56,100 156,060 265,300 378,840 828,075 0000 TRANSFERS OUT: Total Expenditures Against Reserves 350,000 56,100 156,060 265,300 378,840 828,075 0000 Closing Balance Before Interest 0 293,900 489,677 579,286 517,157 (3,023)234 236 239 242 Interest Income 0 1,837 4,909 6,712 6,895 3,256 3333 Closing Reserve Balance 0 295,737 494,586 585,997 524,052 234 236 239 242 245 Total Funding Available for Projects Transfers to Operating budget 45 Page 129 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 FLEET Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:377,795 157,968 (125,841) (816,197) (1,576,468) (2,986,615) (4,023,267) (4,447,387) (5,012,152) (5,162,656) TRANSFERS IN: Contributions from Capital Levy 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Contributions from Fleet Operating 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Debenture Funding 507,000 Contribution from Development Charges Reserve 504,350 Sale of Lands - Airport 315,000 -- - ----- Sale of Fleet - Proceeds 66,500 25,000 135,000 240,500 570,000 310,000 97,000 86,000 25,000 200,000 1,565,645 607,968 119,159 (465,697) (896,468) (2,566,615) (3,816,267) (4,251,387) (4,877,152) (4,852,656) CAPITAL PROJECT COMMITMENTS: VA_LIGHT Duty -$ -$ -$-$ -$ -$55,900$ 52,000$ -$-$ VB_MEDIUM 505,000$ -$ -$-$ 192,400$ 227,500$ 443,300$ 171,600$ -$-$ VC_HEAVY 465,000$ 379,000$ -$820,300$ 1,846,000$ 765,700$ -$403,000$ -$658,158$ VD_OFFRD 231,500$ 157,500$ 929,500$ 206,700$ 23,400$ 393,900$ -$75,400$ 100,100$ -$ VE_ATTACH 194,500$ 157,500$ -$68,900$ -$ -$-$-$-$-$ VF_TRAILER 15,000$ -$ -$-$ -$ 26,000$ -$-$-$-$ VG_GEN -$ 40,000$ -$-$ -$ -$-$-$122,200$ -$ VH_SMALL -$ -$ -$-$ -$ -$79,300$ -$-$-$ VZ_EFLEET 5 8 5 10 5 12 7 10 7 - Inflation Adjustment 14,680 37,552 67,070 169,893 147,105 73,008 104,389 38,148 128,407 Total Committments To Capital Projects 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 Closing Balance Before Interest 154,640 (126,040) (810,346) (1,561,607) (2,958,273) (3,979,727) (4,394,774) (4,953,397) (5,099,459) (5,639,221) Interest Income 3,328 200 (5,851) (14,861) (28,342) (43,540) (52,613) (58,755) (63,198) (67,512) Closing Reserve Balance 157,968 (125,841) (816,197) (1,576,468) (2,986,615) (4,023,267) (4,447,387) (5,012,152) (5,162,656) (5,706,733) Total Funding Available for Projects 46 Page 130 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 STORM CAPITAL 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:36,742 165,096 (12,166)73,523 35,295 (261,982) (562,711) (1,122,393) (1,134,474) (1,208,236) TRANSFERS IN: Contributions from Capital Levy 530,000 530,000 530,000 530,000 530,000 530,000 530,000 530,000 530,000 530,000 Grants and Subsidies - Federal Gas Tax 525,000 000000000 Grants and Subsidies - Provincial - OCIF 225,000 000000000 Contribution - Development Charges Reserve 555,460 Grants and Subsidies - Municipal 0 0 0 1,316,742 695,096 517,834 1,158,983 565,295 268,018 (32,711) (592,393) (604,474) (678,236) CAPITAL PROJECT COMMITMENTS: Young Street Construction 857,000 Townline Construction 254,400 Charlotte + Clarence Street Design 41,500 Charlotte and Clarence Construction 495,946 Townline and Goshen 198,378 Cranberry construction 721,376 Woodcock and Pheasant Construction 427,424 Ball Construction 468,895 Culverts Needs Studies (OSIMs)25,000 25,000 25,000 Storm Pond Maintenance 85,000 85,000 Ontario St Reconstruction 414,791 Thomas St Reconstruction 338,145 Coon Alley 75,000 Brock Street 55,000 Alley Alley Reconstruction 108,206 Earle Street Reconstruction 270,516 Elm Street Reconstruction 392,248 FairField Street Reconstruction 162,310 Hyman Street Reconstruction 302,076 Bloomer Street 35,000 Harvey Street 55,000 Lincoln Street 369,705 Otter Court Reconstruction 126,241 Christopher Court 108,206 Arbour Lane 243,464 Tillson Street 522,998 Wolfe Street 342,654 Inflation Adjustment 13,886 17,268 64,843 62,871 77,842 120,935 68,358 86,300 168,889 Total Committments To Capital Projects 1,152,900 708,211 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,152,900 708,211 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 Closing Balance Before Interest 163,842 (13,115)73,142 34,619 (260,574) (557,589) (1,111,926) (1,120,456) (1,193,685) (1,712,777) Interest Income 1,254 950 381 676 (1,408) (5,122) (10,466) (14,018) (14,551) (18,256) Closing Reserve Balance 165,096 (12,166)73,523 35,295 (261,982) (562,711) (1,122,393) (1,134,474) (1,208,236) (1,731,033) Total Funding Available for Projects 47 Page 131 of 295 Project ListingFleet130Replace - #33 Ram 250with Alum Dump BodyX5865,000(65,000)Fleet ReserveReplace - # 37 F250 Pcikup TruckX57115,000(115,000)Fleet ReserveReplace - # 65 4300 Hybrid Bucket TruckX56325,000(325,000)Replace - #96 Sicard SnowblowerX55182,000(182,000)Replace - #204 Z-ForceX5414,000(14,000)Fleet ReserveReplace - #235 Trenching Utility TrailerX5315,000(15,000)Fleet ReserveReplace - MT6 Sidewalk MachineX52190,000(43,700)(146,300)Fleet ReserveNew - ATVX5140,000(40,000)Fleet ReserveNew - TractorX50145,000(145,000)Fleet ReserveNew - Tractor Mower DeckX4955,000(55,000)Fleet ReserveNew - Tractor Flail BrusherX4855,00055,000New - Tractor Snow Pusher BladeX4720,000(20,000)Fleet ReserveNew - Tandem Axle Plow with WingX46465,000(106,900)(358,100)Fleet ReserveNew - Trackless Attachment (Ribbon Blower)X4520,000(20,000)Fleet ReserveNew- Trackless Attachment (Rotary Broom)X4410,000(10,000)Fleet ReserveNew - P/U AttachmentX435,000(5,000)Fleet ReserveNew - Tack Coat Sprayer UnitX425,000(5,000)Fleet ReserveTotal 130 Fleet1,726,000(507,000)(659,600)(504,400)55,000Engineering210Charlotte & Clarence DesignX1383,00083,000Total 210 Engineering83,00083,000Public Works220Future Bridge RepairsX6155,00055,000Bayham Line ReconstructionX12450,000(225,000)225,000Municiplaity of BayhamYounge St ReconstructionX11603,400(76,600)(173,300)353,500Linear Infrastructure ReserveTotal 220 Public Works1,053,40055,000(76,600)(173,300)(225,000)633,500Streetlights235Van Norman Heights SubdivisionX14350,000350,000Total 235 Streetlights350,000350,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsOperations48Page 132 of 295 Airport240Apron ExtensionX10160,000(160,000)Airport Land SalesTotal 240 Airport160,000(160,000)Storm Sewers260Townline ConstructionX40254,000(225,000)29,000OCIF Formula FundingYounge St ReconstructionX11857,000(397,500)459,500Federal Gas TaxTotal 260 Storm Sewers1,111,000(622,500)488,500Total Project Listing$4,483,400$55,000($622,500)($507,000)($736,200)($677,700)($385,000)$1,610,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsOperations49Page 133 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X10 Apron Extension Airport 3 - SMT final 2023 Description Project DescriptionIncrease the airport apron north of the admin building for further airplane parking spaces . Justification With use of sale of lands at the airport (potential 2023 or 2024) use those funds for the expansion of the apron as noted in the airport master plan. Budget 202820262025202420232027Total Expenditures Construction 160,000160,000 160,000 160,000Expenditures Total Funding Misc Rev 160,000160,000 160,000 160,000Funding Total Page No. : 50 Page 134 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X11 Younge St Reconstruction Public Works 3 - SMT final 2023 Description Project DescriptionReconstruction of Young Street involves the complete reconstruction of the pavement structure including new barrier curb and gutter, sidewalks, and storm sewers. Repairs to watermain and sanitary sewers. Justification Young Street has had a history of watermain breaks and storm sewer flooding issues along with the pavement structure has failed. This project requires the use of a stormwater management super pipe within the right-of-way in order to meet MTO restrictions. Over 15 years ago a temporary storm sewer was placed along private property and is now failing plus flooding a resident along young street. Budget 202820262025202420232027Total Expenditures Construction 1,881,4001,881,400 1,881,400 1,881,400Expenditures Total Funding Grants 818,500818,500 Cont.from Reserves 76,60076,600 Cont from DC Reserves 173,300173,300 Taxation 813,000813,000 1,881,400 1,881,400Funding Total Page No. : 51 Page 135 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X12 Bayham Line Reconstruction Public Works 3 - SMT final 2023 Description Project DescriptionBayham Line Resurfacing includes a 50/50 split with the municipality of Bayham along with use of DC charges for the surfacing of failing asphalt on Bayham line . Justification Bayham Line is a shared boundary road between Bayham and the Town of Tillsonburg and have a maintenance agreement that includes replacement. Both Bayham and Tillsonburg staff have noted failing asphalt along Bayham line from visual inspections and pavement condition index reports provided by consultants. At this stage it is prudent to replace the asphalt as the granular road base is good shape and it is cheaper to replace just the asphalt now versus asphalt and granular road base. This follows good asset management practices. Budget 202820262025202420232027Total Expenditures Construction 450,000450,000 450,000 450,000Expenditures Total Funding Misc Rev 225,000225,000 Taxation 225,000225,000 450,000 450,000Funding Total Page No. : 52 Page 136 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X13 Charlotte & Clarence Design Engineering 3 - SMT final 2023 Description Project DescriptionCharlotte and Clarence Street Design involves hiring a consultant for the complete redesign of the pavement structure including new barrier curb and gutter, sidewalks, the repair of storm and sanitary sewers along with new watermain. Justification Due to watermain breaks and increased service level the watermain needs to be upgraded along with maintenance to service laterals. As part of the sidewalk connectivity plan sidewalk is to be placed along charlotte. The costs will be shared between the Town of Tillsonburg and Oxford County for storm, roads, sanitary and watermain designs. Due to staffing and increased level of services the engineering department will still continue to sub out projects in order to ensure construction projects can be completed year to year, with the end goal to complete all projects in house with current staffing levels. Budget 202820262025202420232027Total Expenditures Construction 166,000166,000 166,000 166,000Expenditures Total Funding Grants 83,00083,000 Taxation 83,00083,000 166,000 166,000Funding Total Page No. : 53 Page 137 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X14 Van Norman Heights Subdivision Streetlights 3 - SMT final 2023 Description Project DescriptionDue to THI replacing existing hydro infrastructure the Town will need to follow with upgrades to the street light infrastructure in the same location. Justification Town of Tillsonburg is currently using THI infrastructure, given that THI was a part of the Town of Tillsonburg Operations in the past. However now that THI will be replacing aging infrastructure which will remove the Town street light electrical supply the Town will need to connect to the new system that THI will be installing. Cost for this project will be to run new cable and modify existing poles for street light use only. Budget 202820262025202420232027Total Expenditures Construction 350,000350,000 350,000 350,000Expenditures Total Funding Taxation 350,000350,000 350,000 350,000Funding Total Page No. : 54 Page 138 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X40 Townline Construction Storm Sewers 3 - SMT final 2023 Description Project DescriptionTown line construction includes ditching along Townline, Bell Mill and Spruce street in order to help reduce flooding at the intersection of Goshen and Townline. Justification As part of a phased approach inorder to reduce funding impacts to each year following the ditching along Townline, Bell Mill and Spruce street can be completed prior to the required reconstruction of Townline and Goshen. In recent years the residents at the corner of Goshen and Townline have been experiencing property flooding events due to (but not limited too) the failing storm sewer system on Townline Road. An old drainage report noted that the ditch work being required however has never taken place. Budget 202820262025202420232027Total Expenditures Construction 254,000254,000 254,000 254,000Expenditures Total Funding Grants 225,000225,000 Taxation 29,00029,000 254,000 254,000Funding Total Page No. : 55 Page 139 of 295 Roads NEW Trackless Off-road Sidewalk Plow 2023 $190,000 $165,000 0% New Unit (DC) NA NA NA New unit to capture added sidewalk infrastructure from new developments. Anticipated DC funded purchase - Asset Management Trend Analysis = 9-8% service level increases towards linear sidewalk counts year over year. Airport/Roads NEW TBD Off-road Tractor 2023 $145,000 NA NA New Unit NA NA NA New unit will be utilized both at the Airport as well as performing duties for the Roads Department. The Airport grass cutting is currently performed by staff using trackless sidewalk units. This equipment is not built for the extensive grass cutting that the Airport currently requires and takes significantly more time. Airport/Roads NEW TBD Attachment Tractor Mower Deck $55,000 NA NA New Unit NA NA NA The attached mower deck for the Tractor unit will be able to perform the grass cutting at the Airport in significantly less time than using the trackless units to perform the same task. Airport/Roads NEW TBD Attachment Flail Brusher $55,000 NA NA New Unit NA NA NA This unit will complement the roads department and the Airport in their capabilities to perform brushing as the attachment will have a greater reach to provide extended brushing areas as well as allowing better access around infrastructure such as guiderails. Airport/Roads NEW TBD Attachment Snow Pusher Blade $20,000 NA NA New Unit NA NA NA The snow pushing blade attachment will be used harder to access areas in winter operations as well as during snow removal tasks. Hydro NEW TBD Attachment Trenching Utility Trailer $15,000 $15,000 0%Low 1.0 Low Low Hydro requires the trenching utility trailer to assist in running underground servicing. The 2003 unit is nearing the end of its useful life and is in need of replacement. Consequence of Failure Description Comments Consequence of Failure Type of Service Score New Unit Replacement Cost Estimate Alternative Replacement Cost Estimate Probability of Failure % Remaining Service Life (%RSL) Probability of Failure Description Description Replacement Options Overall Asset Risk Asset Management Fleet Replacement Strategy - 2023 Capital Plan YearDepartmentVehicle Number Make Type 56 Page 140 of 295 Consequence of Failure Description Comments Consequence of Failure Type of Service Score New Unit Replacement Cost Estimate Alternative Replacement Cost Estimate Probability of Failure % Remaining Service Life (%RSL) Probability of Failure Description Description Replacement Options Overall Asset Risk Asset Management Fleet Replacement Strategy - 2023 Capital Plan YearDepartmentVehicle Number Make Type Fire NEW TBD Off-road ATV Unit 2023 $40,000 NA NA New Unit NA NA NA The Fire Department requires the use of an ATV response unit in accessing off-road areas (i.e. trails, etc...) as truck access is limited/impossible. Roads NEW Trackless Attachment Ribbon Blower 2023 $20,000 $20,000 0% New Unit (DC) NA NA NA Attachment to fit the new Trackless unit to capture added sidewalk infrastructure from new developments. Anticipated DC funded purchase. The attachment is used in snow removal sidewalk operations. - Asset Management Trend Analysis = 9-8% service level increases towards linear sidewalk counts year over year. Roads NEW Trackless Attachment Rotary Broom/Sweeper 2023 $10,000 $10,000 0% New Unit (DC) NA NA NA Attachment to fit the new Trackless unit to capture added sidewalk infrastructure from new developments. Anticipated DC funded purchase. The attachment is used in winter snow removal and non-winter sidewalk clean-up tasks. - Asset Management Trend Analysis = 9-8% service level increases towards linear sidewalk counts year over year. Hydro 65 GMC Medium Duty 4300 Hybrid Bucket Truck 2009 $325,000 $325,000 0% Highly Probable 4.0 Major Extreme The current unit as stated was replaced this year with a 3/4 ton P/U truck. This replacement will be transferred to Fire as the P/U does not suit the needs for the department. Hydro requires a 2- ton flat bed utility truck with cable reel capabilities. Cemetery 33 Dodge Medium Duty Ram 2500 Pickup Truck with Alum Dump Body 2015 $65,000 efleet 50%Low 1.0 Minor Low This unit is recommending replacement as the Cemetery team uses the unit for garbage bag collection. The aluminum dump body is at a height which causes significant ergonomic/health and safety concerns. We recommend exploring a transferring of the unit to another department, once replaced. Cemetery 204 Cub Cadet Off-road Zero-turn Mower 2016 $14,000 $14,000 10%Likely 2.0 Minor High The current unit is near failure. At best, with significant work to repair the unit, it may be usable. Estimated costs of repairs will exceed $4,000. Parks utilizes this unit for trimming around cemetery monuments in beautifying and maintaining the cemetery grounds. 57 Page 141 of 295 Consequence of Failure Description Comments Consequence of Failure Type of Service Score New Unit Replacement Cost Estimate Alternative Replacement Cost Estimate Probability of Failure % Remaining Service Life (%RSL) Probability of Failure Description Description Replacement Options Overall Asset Risk Asset Management Fleet Replacement Strategy - 2023 Capital Plan YearDepartmentVehicle Number Make Type Roads NEW NA Heavy Duty Machinery Tandem Axle Plow w/wing 2006 $465,000 $465,000 0% New Unit (DC) NA NA NA This new unit will assist in winter operations to respond to increased workload due to the rapid growth and development of the Town (DC related). Tandem axle capabilities will provide for greater load and hauling capacities for both winter and non-winter operations. - Asset Management Trend Analysis = 1.2-1.6% service level increases towards linear road networks year over year. - In light of the above, please consider that future road assumptions are anticipated to be higher then normal in the next 2 years and that current equipment lead times/deliveries are also anticipated to take 1 to 2 years after placing the order(s). Roads NEW NA Attachment Confined Space Trailer 2023 $5,000 $5,000 0%New NA NA NA This attachment will comply with Health and Safety requirements when staff is working in confined space applications. Roads 96 SNO GO Attachment Snow blower 2004 $182,000 $182,000 10% Highly Probable 4.0 Major High The SNO GO snow blower is an large attachment to the loaders as it assists in performing snow lifts in the downtown and areas requiring snow removal services. The current unit is 19 years old and is questionable on its ability to function throughout the upcoming winter season. Fleet 37 Ford Medium Duty Pick-up Truck/SUV 2007 $115,000 $115,000 0% Highly Probable 3.0 Minor Low This purchase is a carryover from 2022. This is a replacement unit for the Fire Department. In the inventory, it states Fleet as the unit is no longer operational for the Fire Department. The replacement unit was originally to be allocated to the efleet solutions, but the specifics of the unit requires specialized equipping beyond that of an efleet lease. The unit will be tendered in the 2023. Roads NEW NA Attachment Tack Coat Sprayer 2023 $5,000 $5,000 0%New NA NA NA The purchase of a tack coat spraying unit will allow larger scale tack coat applications versus single-use hand-held spraying containers whereby giving said treated roads a longer life in renewing our assets prior to a full reconstruction. Furthermore, purchasing material in bulk quantities will be significantly more efficient and economical in the long run. Unit Replacement Sub-Total $1,726,000 $1,321,000 Savings $405,000 58 Page 142 of 295 Town of Tillsonburg2023Business PlanFire & Rescue ServicesDecember 7, 2022HomePage 143 of 295 22023 Business Objectives2023 Business Plan | Fire and Rescue ServicesProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionComplete legislative requirement for Community Risk Assessment & develop Master Fire Plan (8‐10 year Strategic Plan) Funding ‐DC Charges 42,300Fire Reserves 23,700Goal ‐Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestyles. Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of community facilities. Priority . Priority • Financial & Environmental Sustainability Plan • Municipal service reviewFire Chief $65.000 Q4Decrease response times and increase fire ground staffing and bench strength by increasing number of part‐time staffing(4 Additional Volunteers)Goal ‐The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape Municipal Initiatives Position Tillsonburg as a leader in the municipal sector. Priority • Financial & Environmental Sustainability Plan • Municipal service reviewFire Chief $24,000 Ongoing Page 144 of 295 32023 Business Objectives2023 Business Plan | Fire and Rescue ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionContinue to increase Fire Communications partnerships to enhance Fire Communications sustainabilityGoal ‐The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape Municipal Initiatives Position Tillsonburg as a leader in the municipal sector. Priority • Financial & Environmental Sustainability Plan • Municipal service reviewFire Chief $0 OngoingAttain legislative compliance to NFPA professional qualifications and training for Officers, firefighters, Telecommunicators, Instructors, Inspectors, Life Safety Educators and InvestigatorsGoal –Customer Service,Communication and Engagement.Strategic Direction – Enhance employee engagement and training as the foundation for exceptional customer service. Priority Project‐Employee Engagement StrategyFire Chief $0 Ongoing Complete Annual Emergency Management Compliance RequirementsGoal –The Town of Tillsonburg will strivefor excellence and accountability ingovernment, providing effective andefficient services, information, andopportunities to shape municipalinitiatives. Priority Project‐Municipal service reviewFire Chief $0 OngoingPage 145 of 295 42023 Business Objectives2023 Business Plan | Fire and Rescue ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionContinue to increase fire prevention inspection & enforcement programs to maintain Council approvedservice levels, legislative compliance & industry best practicesGoal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipalinitiatives. Priority Project‐Municipal service reviewFire Chief $0 OngoingContinue to increase publiceducation programs to maintain Council approved service levels, legislative compliance & industry best practicesGoal –The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipalinitiatives. Priority Project‐Municipal service reviewFire Chief $0 OngoingContinue to enhance PTSD, cancer, & mental health risk reduction programGoal –Customer Service,Communication and Engagement.Strategic Direction – Enhance employee engagement and training as the foundation for exceptional customer service. Priority Project‐Employee Engagement StrategyFire Chief $0 OngoingPage 146 of 295 52023 Capital Summary2023 Business Plan | Fire & Rescue ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionFacility ‐Direct Capture Diesel Exhaust System For Fire Hall(H&S Initiative) Cancer Reduction StrategyLifestyle and Amenity:Within the community, Tillsonburgwill strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestyles. Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of community facilities. Priority N/AFire Chief $90,000 Q2EMS Bay Floor RepairH&S Structural ConcernLifestyle and Amenity:Within the community, Tillsonburgwill strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestyles. Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of community facilities. Priority N/AFire Chief$20,000 Q2Page 147 of 295 62023 Capital Summary2023 Business Plan | Fire & Rescue ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionBunker Gear Capital Replacement ProgramFunding ‐Fire Equipment Reserves and DC  ChargesGoal – Community GrowthStrategic Direction – Develop a long‐term financing strategy for new services and infrastructure to support growth.Fire Chief $30,000 Ongoing40’ Sea Can for Fire Hall Storage of training props and equipmentFunding ‐Fire Equipment ReservesGoal – Community GrowthStrategic Direction – Develop a long‐term financing strategy for new services and infrastructure to support growth.Fire Chief $10,000 Q2Technical Rescue Equipment Replacement ProgramFunding ‐Fire Equipment ReservesGoal – Community GrowthStrategic Direction – Develop a long‐term financing strategy for new services and infrastructure to support growth.Fire Chief $5,000 OngoingPage 148 of 295 72023 Capital Summary2023 Business Plan | Fire & Rescue ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionFire Communications –Additional Avtec Scout Radio ConsoleFunding ‐Fire Communications ReserveGoal – Community GrowthStrategic Direction – Develop a long‐term financing strategy for new services and infrastructure to support growth.Fire Chief $35,000 Q2Fire Communications‐Additional / Spare Avtec Radio Outpost R/RFunding – Fire Communications ReserveGoal – Community GrowthStrategic Direction – Develop a long‐term financing strategy for new services and infrastructure to support growth.Fire Chief $4,000 Q2Page 149 of 295 82023 Capital Summary2023 Business Plan | Fire & Rescue ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionWindow replacement at FireHallLifestyle and Amenity:Within the community, Tillsonburgwill strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestyles. Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of community facilities. Priority N/AFire Chief $? Q2Gas monitor and docking station for 5 Gas + photoionization detector (PID)Goal – Community GrowthStrategic Direction – Develop a long‐term financing strategy for new services and infrastructure to support growth.Fire Chief $10,000 Q2Page 150 of 295 9Risks•Resource capacity challenges identified in achieving Council approved service levels, legislative compliance or industry standards and best practices related to:•Emergency Response Times and Staffing (Fires)•Fire Ground Supervision / Incident Command•Fire Prevention Inspection Programs •NFPA Fire Service Training ProgramsAdditional staffing resources required to maintain service levels, meet legislative compliance and Industry standards and best practices.2023 Business Plan | Fire and Rescue ServicesPage 151 of 295 10Risks•Decreased availability of staffing resources results inincreased response times, inadequate and unsafestaffing levels reduced firefighter safety and increasedfire loss•Increased call volume related to growth results in feweremployers allowing firefighters to leave work torespond to emergencies reducing available staffingresources for fire response•Increased absence due to COVID ‐19, PTSD & MentalHealth results in increased staffing costs and reduceavailable staffing2023 Business Plan | Fire and Rescue ServicesPage 152 of 295 11Opportunities•Increasing fire prevention and public educationprograming resources is required to achieve Councilapproved service levels, legislative compliance orindustry standards and best practices. Increased fireprevention inspection programs are shown to reducefire incidents and fire loss•Increasing fire training staffing resources to provideNFPA compliant training programs, officerdevelopment, incident command programs is requiredto achieve Council approved service levels, legislativecompliance or industry standards and best practices,enhance safety and succession planning2023 Business Plan | Fire and Rescue ServicesPage 153 of 295 12Opportunities•Explore alternative fire protection deployment models and partnerships too decrease response times, and increase fire ground effectiveness and firefighter safety•Implement strategies to increase fire ground staffing, supervision to increase firefighter availabilty to respond to fires and increase fire ground effectiveness and firefighter safety•Investment in PTSD, Mental Health and Occupational Cancer risk reduction strategies results in reduced staffing costs2023 Business Plan | Fire and Rescue ServicesPage 154 of 295 13Opportunities•Increasing smoke and CO alarm program resources canreduce false alarms and demand on fire suppressionresources•Increasing pre‐incident planning increases emergencyresponse effectiveness, safety and improves FireUnderwriter Insurance grading for residents andbusinesses2023 Business Plan | Fire and Rescue ServicesPage 155 of 295 14Future Departmental Directions: 3 year outlook•Continue to expand Fire Communications partnerships•Complete Community Risk Assessment & execute on Master Fire Plan short term recommendations•Officer development and succession planning•Training to NFPA professional qualification standards•ATV response unit for response to trail system•Annual Emergency Management training & exercise2023 Business Plan | Fire and Rescue Services2024Page 156 of 295 15Future Departmental Directions: 3 year outlook•Completion of final phase of NG‐911 project•Continue to expand Fire Communications partnerships•Execute Master Fire Plan short term recommendations•Conduct radio communications network study•Officer development and succession planning•Training to NFPA professional qualification standards•Annual Emergency Management training & exercise2023 Business Plan | Fire and Rescue Services2025Page 157 of 295 16Future Departmental Directions: 3 year outlook•Continue to expand Fire Communications partnerships•Execute Master Fire Plan mid term recommendations•Execute on radio study recommendations•Officer development and succession planning•Training to NFPA professional qualification standards•Annual Emergency Management training & exercise2023 Business Plan | Fire and Rescue Services2026Page 158 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 796,200 959,511 163,311 (20.5%)1 Total Revenues 796,200 959,511 163,311 (20.5%) Expenditures Labour 1,426,000 1,607,600 181,600 12.7%2 Purchases 202,100 228,427 26,327 13.0%3 Contracted Services 130,700 138,396 7,696 5.9%4 Contribution to Reserves 45,000 90,000 45,000 100.0%5 Interfunctional Adjustments 325,000 344,557 19,557 6.0%6 Debt Principal & Interest 90,800 89,173 (1,627) (1.8%) Total Expenditures 2,219,600 2,498,153 278,553 12.5% Total Net Levy (1,423,400) (1,538,642) (115,242) (8.1%) Notes: 1 Increased Fire Communications Revenue 2 Payroll costs, Benefits, COLA plus Part Time increase 3 Supplies & Training Exp Increase; Safety Expense decrease 4 Equipment Maintenance Contract 5 Increased amount to Reserves -Fire Equipment 6 In house Allocation for Fire Comm, Fleet and IT charge allocations 17 Page 159 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges796,200 959,511 163,311 (20.51%) 1,078,123 (12.36%) 1,084,311 (0.57%) 1,096,891 (1.16%)Total Revenues796,200 959,511 163,311 (20.51%) 1,078,123 (12.36%) 1,084,311 (0.57%) 1,096,891 (1.16%)ExpendituresLabour1,426,000 1,607,600 181,600 12.73% 1,655,406 2.97% 1,704,166 2.95% 1,753,908 2.92%Purchases202,100 228,427 26,327 13.03% 233,455 2.20% 240,888 3.18% 248,598 3.20%Contracted Services130,700 138,396 7,696 5.89% 141,071 1.93% 143,761 1.91% 146,466 1.88%Contribution to Reserves45,000 90,000 45,000 100.00% 90,00090,00090,000Interfunctional Adjustments325,000 344,557 19,557 6.02% 346,248 0.49% 348,114 0.54% 350,167 0.59%Debt Principal & Interest90,800 89,173 (1,627) (1.79%) 76,424 (14.30%) 67,539 (11.63%) 66,407 (1.68%)Total Expenditures2,219,600 2,498,153 278,553 12.55% 2,542,604 1.78% 2,594,468 2.04% 2,655,546 2.35%Total Net Levy(1,423,400) (1,538,642) (115,242) (8.10%) (1,464,481) 4.82% (1,510,157) (3.12%) (1,558,655) (3.21%)18Page 160 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 97,000 121,786 24,786 (25.6%)1 User Charges 333,900 333,900 Contribution from Reserves 51,000 (51,000) 100.0%2 Total Revenues 481,900 455,686 (26,214) 5.4%2 Expenditures Labour 28,075 30,300 2,225 7.9% Purchases 77,200 82,353 5,153 6.7%3 Contracted Services 3,565,300 3,620,075 54,775 1.5%4 Total Expenditures 3,670,575 3,732,728 62,153 1.7% Total Net Levy (3,188,675) (3,277,042) (88,367) (2.8%) Notes: 1 Community Safety & Police Grant 2 Use of Police Reserve 3 PILS Exp on the Building increase; HLW decrease 4 Police Contract 19 Page 161 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants97,000 121,786 24,786 (25.55%) 121,786121,786121,786User Charges333,900 333,900333,900333,900333,900Contribution from Reserves51,000(51,000) 100.00%Total Revenues481,900 455,686 (26,214) 5.44% 455,686455,686455,686ExpendituresLabour28,075 30,300 2,225 7.93% 31,146 2.79% 32,017 2.80% 32,915 2.80%Purchases77,200 82,353 5,153 6.67% 84,113 2.14% 85,530 1.68% 86,974 1.69%Contracted Services3,565,300 3,620,075 54,775 1.54% 3,696,205 2.10% 3,772,355 2.06% 3,848,535 2.02%Total Expenditures3,670,575 3,732,728 62,153 1.69% 3,811,464 2.11% 3,889,902 2.06% 3,968,424 2.02%Total Net Levy(3,188,675) (3,277,042) (88,367) (2.77%) (3,355,778) (2.40%) (3,434,216) (2.34%) (3,512,738) (2.29%)20Page 162 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 763,200 929,011 165,811 (21.7%)1 Total Revenues 763,200 929,011 165,811 (21.7%) Expenditures Labour 722,500 774,950 52,450 7.3%2 Purchases 20,400 11,900 (8,500) (41.7%)3 Contracted Services 87,800 99,600 11,800 13.4%4 Contribution to Reserves 45,000 45,000 5 Interfunctional Adjustments (56,200) (124,715) (68,515) 121.9%6 Debt Principal & Interest 70,900 69,495 (1,405) (2.0%) Total Expenditures 845,400 876,230 30,830 3.6% Total Net Levy (82,200) 52,781 134,981 164.2% Notes: 1 Increased Fire Communications Revenue 2 Payroll costs, Benefits, COLA 3 Decrease in Special Projects 4 Equipment Maintenance Contract 5 For future replacement of Fire Comm Equipment 6 In house Allocation for Fire Comm Costs 21 Page 163 of 295 20222023202420252026Total Total Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges763,200 929,011 165,811 (21.7%) 1,047,023 (12.70%) 1,052,611 (0.53%) 1,064,591 (1.69%)Total Revenues763,200 929,011 165,811 (21.7%) 1,047,0231,052,6111,064,591ExpendituresLabour722,500 774,950 52,450 7.3% 790,853 (2.05%) 807,233 (2.07%) 824,104 (2.09%)Purchases20,400 11,900 (8,500) (41.7%) 12,100 (1.68%) 12,300 (1.65%) 12,500 (1.63%)Contracted Services87,800 99,600 11,800 13.4% 101,600 (2.01%) 103,600 (1.97%) 105,600 (1.93%)Contribution to Reserves45,000 45,00045,0000.00% 45,000 0.00% 45,000 0.00%Interfunctional Adjustments(56,200) (124,715) (68,515) 121.9% (127,742) (2.43%) (130,757) (2.36%) (133,757) (2.29%)Debt Principal & Interest70,900 69,495 (1,405) (2.0%) 57,038 17.93% 48,456 15.05% 47,625 1.71%Total Expenditures845,400 876,230 30,830 3.6% 878,849 (0.30%) 885,832 (0.79%) 901,072 (1.72%)#DIV/0!#DIV/0!Total Net Levy(82,200) 52,781 134,981 164.2% 168,174 (218.63%) 166,779 0.83% 163,519 (1.52%)22Page 164 of 295 23 Page 165 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 FIRE Equipment 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:102,237 100,748 105,831 108,559 134,745 35,193 49,683 13,718 -51,318 -53,639 TRANSFERS IN: Contributions from Capital Levy 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Contributions from Operating Budget 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 Contributions from Development Charges 57,250 0 22,750 0 0 13,000 0 0 13,000 0 Contributions from Provincial Grant 0000000000 224,487 165,748 193,581 173,559 199,745 113,193 114,683 78,718 26,682 11,361 CAPITAL PROJECT COMMITMENTS: Community Risk Assessment/Master Fire Plan 65,000 Traffic Pre-emption Devices 20,000 20,000 20,000 Radio Communications System review/plan 15,000 CC camera system station / generator 10,000 PPE Bunker Gear R&R 30,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Hose/Nozzle R/R 5,000 5,000 5,000 5,000 5,000 Vehicle Extrication Equip 75,000 Rescue Equipment 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Self-contained Breathing Apparatus (SCBA) Mobile/Portable Radios (30)120,000 Lighting Scene / Flash 7,000 7,000 Defibrillators (5)15,000 15,000 Gas Detection Equip (7) PID 10,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Porta tank P2 5,000 Radio Repeaters Tillsonburg (2) csc/reservoir 50,000 Training Props 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Seacan Storage Side of Station 40 ft 10,000 Inflation Adjustment 1,200 3,353 2,326 12,607 6,038 11,358 16,803 11,669 7,414 Total Committments To Capital Projects 125,000 61,200 86,353 40,326 165,607 64,038 101,358 129,803 79,669 45,414 TRANSFERS OUT: Transfers to Operating budget Transfers to Other Reserves Total Expenditures Against Reserves 125,000 61,200 86,353 40,326 165,607 64,038 101,358 129,803 79,669 45,414 Closing Balance Before Interest 99,487 104,548 107,228 133,234 34,138 49,155 13,325 (51,085) (52,987) (34,053) Interest Income 1,261 1,283 1,332 1,511 1,056 527 394 (234) (652) (548) Closing Reserve Balance 100,748 105,831 108,559 134,745 35,193 49,683 13,718 (51,318) (53,639) (34,601) Total Available for Current Projects 24 Page 166 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 FIRECOMM Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:0 6,038 37,168 31,380 33,731 2,055 44,770 16,029 6,489 13,217 TRANSFERS IN: Transfer from Comm Ops Budget 45,000 45,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 Contributions from Provincial Grant 0 150,000 00000000 Contributions from Federal Grant 0000000000 45,000 195,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 CAPITAL PROJECT COMMITMENTS: Fire Hall tower Dispatch/OPP Workstation Console 30,000 NG 911 phase 3 150,000 Avtec Scout Radio Console (4) @ $40,000 35,000 Reservoir tower replacement / Agreement 20,000 Avtec Outposts (18) at $4500 4,000 4,500 4,500 4,500 4,500 network routers (12) @ $500 6,000 6,000 base radios (27) @ $1300 35,000 power supplies (27) @ 200 5,000 Zetron Encoders (8) @ $5000 5,000 5,000 5,000 5,000 5,000 radio UPS (14)5,000 Dell server 1 @ 16K 16,000 phones / system (2) Dispatch UPS (5) @ $500 3,000 3,000 CAD Station (5) @ $2000 6,000 6,000 Inflation Adjustment 3,100 545 673 3,667 521 3,849 5,651 5,405 976 Total Committments To Capital Projects 39,000 158,100 14,045 11,673 48,167 5,521 34,349 43,651 36,905 5,976 TRANSFERS OUT: Transfers to Operating budget Transfers to Other Reserves Total Expenditures Against Reserves 39,000 158,100 14,045 11,673 48,167 5,521 34,349 43,651 36,905 5,976 Closing Balance Before Interest 6,000 36,900 30,955 33,327 1,833 44,480 15,651 6,349 13,095 44,025 Interest Income 38 268 426 404 222 291 378 140 122 358 Closing Reserve Balance 6,038 37,168 31,380 33,731 2,055 44,770 16,029 6,489 13,217 44,382 Total Available for Current Projects 25 Page 167 of 295 Project ListingFire150Avtec OutpostsX094,000(4,000)Fire Comm reserveAvtec Scout Radio ConsoleX0835,000(35,000)Fire Comm ReserveSecan Storage Side of StationX0710,000(10,000)Fire Equipment ReserveTraining PropsX065,0005,000Gas Detection EquipmentX0510,00010,000Rescue EquipmentX045,0005,000PPE Bunker GearX0330,000(15,000)(15,000)Fire Equipment ReserveCommunity Risk Assessment/Master Fire PlanX0265,000(22,700)(42,300)Fire Equipment ReserveTotal 150 Fire164,000(86,700)(57,300)20,000Total Project Listing$164,000($86,700)($57,300)$20,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsFire & Police26Page 168 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X02 Community Risk Assessment/Master Fire Plan Fire 3 - SMT final 2023 Description Project DescriptionLegislation requires every municipality to complete and review a community risk assessment (CRA) and use its community risk assessment to inform decisions about the provision of fire protection services. A CRA is a process of identifying, analyzing, evaluating and prioritizing risks to public safety to inform decisions about the provision of fire protection services. A Community Risk Assessment and Master Fire Plan (MFP) are compendium documents. The Town of Tillsonburg Establishing and Regulating By-law requires the Fire Service to have a MFP. The CRA and MFP evaluate current fire protection service levels against community risks, current and forecasted growth, comparable municipalities and industry standards and best practices and makes recommendations to guide strategic decision making for the next 8 to 10 ten year planning horizon. The timing for developing the CRA and MFP is ideal as it aligns well with the new term of council and legislative requirements. The CRA and MFP help provide a road map to our future. They examine all aspects of fire protection services against current realities and future growth of the community. A MFP offers a third party audit and specialized expertise when evaluating current capabilities, the community’s needs and circumstances, and benchmarks them against comparable municipalities, industry standards, best practices, and legislative requirements. The MFP is required to guide strategic decision making and set strategic direction and priorities over the next 8-10 ten years to ensure coordinated efficient, effective, delivery of fire protection services to the community. Strategic planning is the best way to provide decision support and set strategic priorities of the department to manage growth and meet future service needs in a fiscally responsible manner. The CRA feeds information to the MFP which make recommendations and establishes an implementation schedule on how to best address current and future fire protection service needs. Justification Legislation requires every municipality to complete a CRA in 2024. The Establishing and Regulating By-law requires the Fire Service to have a Master Fire Plan. Recent turnover in leadership, 17.3% growth in the community and the need to evaluate, staffing levels, response times, prevention and education programing against current and future Fire Service requirements, and legislative compliance has prompted a need to review of the strategic priorities and direction of the fire department and requirement for a MFP. The timing is ideal for the completion of the CRA and MFP as the project aligns well with the first term of the new council and will help inform the 2024 and beyond operating and capital budget submissions. Strategic planning is the best way to provide decision support and set strategic priorities of the department over the next 8-10 years to manage growth and meet future service needs in a fiscally responsible manner. Development Charges can be used to off set costs to the tax levy Previous Strategic plan lacks comprehensiveness required by CRA. Additionally, lots of leadership change and growth since the FSR 2018 and most recommendations have been accomplished It is for these reasons the Fire Service seeks Councils support and approval for the development of a CRA and MFP. Budget 202820262025202420232027Total Expenditures Construction 65,00065,000 65,000 65,000Expenditures Total Funding Cont.from Reserves 22,70022,700 Cont from DC Reserves 42,30042,300 65,000 65,000Funding Total Page No. : 27 Page 169 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X03 PPE Bunker Gear Fire 3 - SMT final 2023 Description Project DescriptionCapital Firefighter Bunker Gear Replacement Program Justification Bunker gear replacement program to ensure adequate supply of firefighter protective bunker gear available to properly protect firefighters at emergencies and ensure the regular replacement of firefighter protective bunker gear that has reached end of service life. Adequate supply of properly fitting firefighter protective bunker gear is required to ensure firefighters have proper personal protective equipment to respond to emergencies and replacement of firefighter protective bunker gear that has reached end of service life is required to meet OHSA requirements for an employer to ensure employee safety and well maintained Personal Protective Equipment. Occupational Health and Safety Act clause 25(1)(b) for maintaining equipment in good condition clause 25(2)(h) for taking every precaution reasonable in the circumstances to protect workers O. Reg. 714/94 - Firefighters – Protective Equipment Regulation section 4 for wearing head protective equipment section 5 for structural firefighting protective garment requirements ensure that PPE is appropriately sized to provide effective protection OHSA Section 21 guidance Notes: 4-1 Firefighter Protective Equipment 4-8 Care, maintenance, inspection and replacement of structural fire fighting personal protective equipment Life expectancy of PPE depends on factors such as: type of use amount of use length of time since it was manufactured NFPA 1851 Standard on selection, care and maintenance of protective ensembles for structural fire fighting and proximity fire fighting which indicates no longer than a 10-year life cycle. For requirements for structural firefighting protective garments manufactured on or after March 1, 2007, read NFPA 1971, Standard on protective ensembles for structural fire fighting and proximity fire fighting Budget 202820262025202420232027Total Expenditures Construction 30,00030,000 30,000 30,000Expenditures Total Funding Cont.from Reserves 15,00015,000 Cont from DC Reserves 15,00015,000 30,000 30,000Funding Total Page No. : 28 Page 170 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X04 Rescue Equipment Fire 3 - SMT final 2023 Description Project DescriptionProgram to ensure the regular replacement of HAZMAT, Rope, Water and Firefighting related rescue equipment and safety devices that have reached end of service life. Justification Replacement of rescue related equipment that has reached end of service life is important to meet OHSA requirements for an employer to ensure employee safety and well maintained equipment. Occupational Health and Safety Act clause 25(1)(b) for maintaining equipment in good condition Budget 202820262025202420232027Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 29 Page 171 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X05 Gas Detection Equipment Fire 3 - SMT final 2023 Description Project DescriptionPurchase of a 5 Gas Monitor with Photo Ionizing Detector (PID) and Calibration Station. Justification Gas Monitoring equipment is reaching end of life. Replacing older model 4 gas monitor that has reached end of life with a 5 gas Monitor with PID to enhance gas detection capabilities for various gases and volatile organic compounds. Budget 202820262025202420232027Total Expenditures Construction 10,00010,000 10,000 10,000Expenditures Total Funding Taxation 10,00010,000 10,000 10,000Funding Total Page No. : 30 Page 172 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X06 Training Props Fire 3 - SMT final 2023 Description Project DescriptionPurchase of Training Props to meet legislated NFPA Provincial Training Standards. Justification Training props are required to train and test personnel to provincially legislated NFPA training standards to demonstrate professional qualifications and standards. We need to increase our inventory of training equipment and props to train, test and maintain training competencies. Budget 202820262025202420232027Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 31 Page 173 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X07 Secan Storage Side of Station Fire 3 - SMT final 2023 Description Project DescriptionA brown Sea Can Unit is required beside the Fire Hall where the current fenced in storage compound is located for addition storage capacity . Justification Fire Services requires a Sea Can Storage Unit as a cost effective solution to increase protected secure storage capacity for training props and rescue equipment. Fire Services lacks adequate storage space for training props and rescue equipment resulting in clutter, trip hazards and Health and Safety concerns due to the lack of adequate storage space. Budget 202820262025202420232027Total Expenditures Construction 10,00010,000 10,000 10,000Expenditures Total Funding Cont.from Reserves 10,00010,000 10,000 10,000Funding Total Page No. : 32 Page 174 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X08 Avtec Scout Radio Console Fire 3 - SMT final 2023 Description Project DescriptionPurchase an additional Avtec radio console for Fire Communications. Justification Fire Communications currently has 2 radio consoles at the primary communications facility and 1 at the back-up communications facility. An additional radio console is required for communications to increase capacity during peak times at the primary communications center and add additional capacity and redundancy of a second radio console at the secondary communications centre. Budget 202820262025202420232027Total Expenditures Construction 35,00035,000 35,000 35,000Expenditures Total Funding Cont.from Reserves 35,00035,000 35,000 35,000Funding Total Page No. : 33 Page 175 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X09 Avtec Outposts Fire 3 - SMT final 2023 Description Project DescriptionPurchase an additional Avtec Radio Outpost. Justification Fire Communications has 18 Avtec Radio Outposts deployed in the field to provide emergency fire communications services to all partners across Ontario. This outpost is required as a spare back-up for redundancy in the event one of the deployed outposts fails. This outpost would be deployed in to service and an older outpost would be removed from service to become the spare Outpost. Budget 202820262025202420232027Total Expenditures Construction 4,0004,000 4,000 4,000Expenditures Total Funding Cont.from Reserves 4,0004,000 4,000 4,000Funding Total Page No. : 34 Page 176 of 295 Town Of Tillsonburg2023 Business PlanEconomic Development & MarketingDecember 7, 2022 HomePage 177 of 295 22023 Business Objectives (Ongoing)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionCommunity Improvement Plan (Downtown Façade) Goal – Community Growth Strategic Direction – Continue to offer relevant, leading incentives for revitalization and diversification in the downtown and throughout TillsonburgPriority Project‐Not applicableBusiness Improvement Association$35,000 OngoingCommunity Improvement Plan (Applications)Goal – Business Attraction, Retention and ExpansionStrategic Direction – Instill an “open for business” culture across the corporation that prioritizes economic development and business attractionPriority Project‐N/ADevelopment Commissioner$20,000 OngoingUpdated Economic Development Strategy Implementation*Goal – Business Attraction, Retention and ExpansionStrategic Direction – Instill an “open for business” culture across the corporation that prioritizes economicdevelopment and business attractionPriority Project‐Economic Development Strategy updateEconomic Development &Marketing$5,000 OngoingEnhanced Business Processes (Apps)*Goal – Business Attraction, Retention and ExpansionStrategic Direction – Instill an “open for business” culture across the corporation that prioritizes economic development and business attraction.Priority Project‐Marketing and build out of Van Norman Innovation Park, Increase diversity in manufacturing and other key sectorsEconomic Development &Marketing$5,000 Q1Page 178 of 295 32023 Business Objectives (Ongoing)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionHigh Tech Manufacturing Action Plan (Hub Development)*Goal – Business Attraction, Retention and ExpansionStrategic Direction – Develop a “made in Tillsonburg” approach to education, training and development based on the workforce needs of current and prospective employersPriority Project‐Increase diversity in manufacturing and other key sectorsDevelopment Commissioner/ Industry/ Associations$5,000 OngoingSOMA Asia Mission Goal – Business Attraction, Retention and ExpansionStrategic Direction – Instill an “open for business” culture across the corporation that prioritizes economic development and business attraction.Priority Project‐Increase diversity in manufacturingand other key sectorsSOMA $24,000(funded from reserves)Q4SOMA Membership Increase Goal – Business Attraction, Retention and ExpansionStrategic Direction – Instill an “open for business” culture across the corporation that prioritizes economic development and business attraction.Priority Project‐Increase diversity in manufacturingand other key sectorsSOMA $24,000($4,000 Membership increase)Q4Page 179 of 295 42023 Business Objectives (Ongoing)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionDiscover Tillsonburg (Magazine) Goal – Lifestyle and AmenitiesStrategic Direction –Increase opportunities to enjoy culture, events and leisure activities in Tillsonburg.Priority Project‐Not applicableEDM/Communications$8,000 offset by revenue of $6,000OngoingDiscover Tillsonburg (Additional Video Production)Goal – Community Growth Strategic Direction –Promote, preserve and enhance the downtown core as the retail centre and community hubfor TillsonburgPriority Project‐Not applicableEconomic Development & Marketing$10,000 Q4Town Hall Project Support Goal –Customer Service, Communication & EngagementStrategic Direction – Position Tillsonburg as a leader in the municipal sectorPriority Project‐Consolidated Town Hall initiativeTown Hall Steering Committee/ CAONot applicable OngoingContinue to facilitate discussions and networking with potential partners to review additional opportunities for Short Line Rail connectivity within the Town of Tillsonburg.Goal – Business Attraction, Retention and ExpansionStrategic Direction – Ensure adequate supply of “shovel ready” land for business attraction and expansionPriority Project‐Increase diversity in manufacturing and other key sectorsEconomic Development &MarketingNot applicable Q4Page 180 of 295 52023 Business Objectives (Sponsorship)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionChamber Awards –Grant Goal –Customer Service, Community & EngagementStrategic Direction – Position Tillsonburg as a leader in the municipal sectorPriority Project‐Not applicableChamber of Commerce$4,000 Q3Chamber Awards –SponsorshipGoal –Customer Service, Community & EngagementStrategic Direction – Engage community groups, including advisory committees and service organizations, in shaping municipal initiativePriority Project‐Not applicableEconomic Development Advisory Committee/ Chamber of Commerce$4,000 Q3Discover Tillsonburg –Turtlefest SponsorshipGoal – Lifestyle and AmenitiesStrategic Direction –Increase opportunities to enjoy culture, events and leisure activities in Tillsonburg.Priority Project‐Not applicableTurtlefest Committee $2,000 Q2 Bridges to Better Business Goal – Business Attraction, Retention and ExpansionStrategic Direction –Not applicablePriority Project‐Not applicableThe Small Business Centre$1,000 Q3Youth Robotics Challenge Goal – Business Attraction, Retention and ExpansionStrategic Direction – Develop a “made in Tillsonburg” approach to education, training and development based on the workforce needs of current and prospective employersPriority Project – Not applicable Oxford Youth Invitational Challenge$1,000 Q4Page 181 of 295 62023 Business Objectives (Carry Forward)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionAirport Business Development Goal – Connectivity and TransportationStrategic Direction – Leverage the municipal airport moreeffectively to increase access, visibility and business activity in TillsonburgPriority Project –SupportAirport Master Plan and implementationEconomic Development & Marketing, AirportTBD (Fly‐in tours)Q4Consultations for Mall Parking Lot ReconfigurationGoal – Community Growth Strategic Direction –Not applicablePriority Project‐Enhanced development standards that benefit the community (including tree planting, affordable housing, walkability, livability, connectivityEnhanced public engagement in planning policies and placemakingEDM/Operations $5,000 Q4CF Oxford Partnership (Pop‐up)Goal – Business Attraction, Retention and ExpansionStrategic Direction – Support local businesses in post‐COVID‐19 recoveryPriority Project‐Continued promotion and facilitation of COVID‐19 business support programsDevelopment Commissioner$5,000 Q4Page 182 of 295 72023 Business Objectives (Carry Forward)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionProject Big Swing Goal – Lifestyle and AmenitiesStrategic Direction – Update municipal sports facilities consistent with modern standardsTarget new programs, services, amenities and attractions that will be a magnet for young familiesWork with Oxford County and community partners to ensure an adequate supply of affordable, attainable housing options.Priority Project‐New playgrounds construction, Affordable housing collaboration with Oxford CountyGoal – Community GrowthStrategic Direction ‐Pursue the acquisition of additional municipal land to accommodate growthPriority Project – Recreation Master Plan Development Commissioner/Recreation, Culture & ParksTBD OngoingPage 183 of 295 82022 Business Objectives (Prior CapEx)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionEngineering Design Services for Rokeby Road PropertyGoal – Business Attraction, Retention and ExpansionStrategic Direction – Instill an “open for business” culture across the corporation that prioritizes economic development and business attractionPriority Project‐Increase diversity in manufacturing and other key sectorsOperations Department/ Development Commissioner/Consultant$265,000 with offsets per Report DCS 20‐22Q3VIP Phase 2 Conceptual Plan DevelopmentGoal – Business Attraction, Retention and ExpansionStrategic Direction – Continue to streamline and expedite the building approval processPriority Project‐Marketing and build out of Van Norman Innovation ParkDevelopment Commissioner$50,000(funded by reserves)Q4Page 184 of 295 92022 Business Objectives (New)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionWayfinding Signage (Consolidation Review)Goal – Connectivity and Transportation Strategic Direction – Develop a robust, long‐term asset management plan to inform evidence‐based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure.Priority Project‐Asset Management PlanEconomicDevelopment & Marketing/Public WorksN/A Q4Automated Business DirectoryGoal – Business Attraction, Retention and ExpansionStrategic Direction – Support local businesses inpost‐COVID‐19 recovery.Priority Project‐Continued support for BIA and town‐widebusinesses during COVID‐19 recoveryEconomic Development & Marketing$40,000 ($26KModernization Funding, $14K Reserves)Q2Bridge St Re‐imagining Goal – Community Growth Strategic Direction –Promote, preserve and enhance the downtown core as the retail centre and community hubfor Tillsonburg.Priority Project‐Enhanced development standards thatbenefit the community (including tree planting, affordable housing, walkability, livability, connectivity)Enhanced public engagement in planningpolicies and placemakingEDM/PrivateSector/Task Force$80,000 from reserves (plus $20,000 from private sector)OngoingPage 185 of 295 102022 Business Objectives (New)2023 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionBusiness Improvement Association – Contribution to Capital ExpendituresGoal – Community Growth Strategic Direction –Promote, preserve and enhance the downtown core as the retail centre and community hubfor TillsonburgPriority Project‐Not applicableBIA $15,000 OngoingExplore Accredited Economic Development Organization (AEDO) program*Goal – Lifestyle and AmenitiesStrategic Direction –Increase opportunities to enjoy culture, events and leisure activities in Tillsonburg.Priority Project‐Not applicableEDM N/A OngoingVan Norman Innovation Park – Additional Land AcquisitionGoal – Business Attraction, Retention and ExpansionStrategic Direction – Ensure adequate supply of “shovel ready” land for business attraction and expansionPriority Project‐Marketing and build out of Van Norman Innovation ParkDevelopment CommissionerTBD Q4Van Norman Innovation Park – Plan of Subdivision/ Engineering DesignGoal – Business Attraction, Retention and ExpansionStrategic Direction – Ensure adequate supply of “shovel ready” land for business attraction and expansionPriority Project‐Marketing and build out of Van Norman Innovation ParkDevelopment CommissionerTBD Q4Page 186 of 295 11Risks• Each of the business plan categories (CIP, strategy, SOMA, Discover Tillsonburg, Van Norman Innovation Park expansion, sponsorship, infrastructure, developer support, etc) support the ongoing development of the town as a more complete community and not supporting these comprehensive actions will detract from the goals identified for the Town2023 Business Plan | Economic Development & MarketingPage 187 of 295 12Opportunities2023 Business Plan | Economic Development & Marketing• Investment in the Van Norman Innovation Park, the downtown, and business to support the growth and diversification of the Town’s economy• Continue to enhance promotion through ongoing production of magazines, community videos, chamber awards and recently launched newsletter• Use updated strategy and high tech manufacturing action plan to build resilience into local economy• Maintain partnerships to support visitors, chamber of commerce, youth, and entrepreneurs through key sponsorshipsPage 188 of 295 13Future Departmental Directions: 3 year outlook• 2024• Van Norman Innovation Park Expansion (Construction)• Implementation of updated Economic Development Strategy• Expanded support for Airport Business Development• 2025• Sale of Lands in Van Norman Innovation Park (Phase 2)• Implementation of updated Economic Development Strategy• 2026• Implementation of updated Economic Development Strategy2023 Business Plan | Economic Development & MarketingPage 189 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 86,000 86,000 Contribution from Reserves 80,000 80,000 1 Total Revenues 86,000 166,000 80,000 (93.0%) Expenditures Purchases 44,700 155,000 110,300 246.8%2 Total Expenditures 44,700 155,000 110,300 246.8% Total Net Levy 41,300 11,000 (30,300) 73.4% Notes: 1 To fund One-time Expenses 2 Special Projects - One-time Expense and BIA Façade & Capital contirbution 14 Page 190 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges86,000 86,00086,00086,00086,000Contribution from Reserves80,000 80,000100.00%Total Revenues86,000 166,000 80,000 (93.02%) 86,000 48.19% 86,00086,000ExpendituresPurchases44,700 155,000 110,300 246.76% 71,000 (54.19%) 71,00071,000Total Expenditures44,700 155,000 110,300 246.76% 71,000 (54.19%) 71,00071,000Total Net Levy41,300 11,000 (30,300) 73.37% 15,000 (36.36%) 15,00015,00015Page 191 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 32,000 36,000 4,000 (12.5%) User Charges 53,900 24,500 (29,400) 54.5%1 Contribution from Reserves 14,000 38,000 24,000 (171.4%)2 Total Revenues 99,900 98,500 (1,400) 1.4% Expenditures Labour 205,200 245,900 40,700 19.8%3 Purchases 143,400 181,675 38,275 26.7%4 Contracted Services 27,000 27,000 Contribution to Reserves 29,400 (29,400) (100.0%)1 Interfunctional Adjustments (15,900) (16,880) (980) 6.2% Debt Principal & Interest 84,300 82,683 (1,617) (1.9%) Total Expenditures 473,400 520,378 46,978 9.9% Total Net Levy (373,500) (421,878) (48,378) (13.0%) Notes: 1 Repayment from Packetworks 2 To fund One-time Expenses 3 Payroll costs, Benefits, COLA & Grid Adjustment 4 SOMA Asia mission; One-time Expenses 16 Page 192 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants32,000 36,000 4,000 (12.50%) 6,000 83.33% 6,0006,000User Charges53,900 24,500 (29,400) 54.55% 24,50024,50024,500Contribution from Reserves14,000 38,000 24,000 (171.43%)100.00%Total Revenues99,900 98,500 (1,400) 1.40% 30,500 69.04% 30,50030,500ExpendituresLabour205,200 245,900 40,700 19.83% 263,223 7.04% 294,993 12.07% 301,966 2.36%Purchases143,400 181,675 38,275 26.69% 117,786 (35.17%) 117,884 0.08% 129,114 9.53%Contracted Services27,000 27,00027,00027,00027,000Contribution to Reserves29,400(29,400) (100.00%)Interfunctional Adjustments(15,900) (16,880) (980) 6.16% (16,910) 0.18% (16,912) 0.01% (16,885) (0.16%)Debt Principal & Interest84,300 82,683 (1,617) (1.92%) 81,268 (1.71%) 80,335 (1.15%) 79,455 (1.10%)Total Expenditures473,400 520,378 46,978 9.92% 472,367 (9.23%) 503,300 6.55% 520,650 3.45%Total Net Levy(373,500) (421,878) (48,378) (12.95%) (441,867) (4.74%) (472,800) (7.00%) (490,150) (3.67%)17Page 193 of 295 Town Of Tillsonburg2023 Business PlanRecreation, Culture & ParksDecember 7, 2022HomePage 194 of 295 22023 Business ObjectivesRCP Department Project Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCompletion of Lisgar Waterpark RenovationGoal – Offer amenities, services & attractionsStrategic Direction – Attractions for young familiesPriority Project‐Waterpark RenovationRCP $1m Q2Initiate Northcrest Estates Phase 2 ParkGoal – Offer amenities, services & attractionsStrategic Direction – Expanded network of ParksPriority Project‐Tree Planting/Trail SystemRCP $160K 2023 Q3Aquatics RehabilitationGoal – Offer amenities, services & attractionsStrategic Direction – Enhance Programs Youth/Senior – Leisure ActivitiesPriority Project‐Community Centre RehabRCP $4.5M 2023 Q4Playground Replacement ProgramGoal – Offer amenities, services & attractionsStrategic Direction – Attractions for young families and Enhance Programs Youth/Senior – Leisure ActivitiesPriority Project – Sports Field UpgradesRCP $95K 2023 Q3Adopting Facilities Asset Management PlanGoal – Offer amenities, services & attractionsStrategic Direction –Long Term Asset PlanPriority Project‐Asset Mgmt PlanRCP N/A 2023 Q12023 Business Plan | Recreation, Culture & ParksPage 195 of 295 32023 Business ObjectivesPrograms & Services DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCollaborate with HR to implement volunteer programGoal – Offer amenities, services & attractionsStrategic Direction – Maintain and enhance programs to support an active and engaged populationPriority Project‐n/aRecreation N/A Q2Implement Arena User Fee Goal – Offer amenities, services & attractionsStrategic Direction – Update municipal sports facilities with modern standardsPriority Project‐n/aRecreation N/A Q1Implement Acti‐Pass program in partnershipwith Southwestern Public HealthGoal – Offer amenities, services & attractionsStrategic Direction – Maintain and enhance programs to support an active and engaged youth populationPriority Project‐n/aRecreation N/A Q3 –Q4Host Hall of Fame Event in partnership with Recreation & Sports Advisory CommitteeGoal ‐strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives. Strategic Direction – Engage community groups, including advisory committees and service organizations, in shaping municipal initiatives. Priority Project‐n/aRecreation $6000 Q4Minimize disruption to Recreation Services during TCC renovationGoal – Offer amenities, services & attractionsStrategic Direction – Maintain and enhance programs to support and active and engaged populationPriority Project – Community Centre RehabRecreation N/A Q1 –Q42023 Business Plan | Recreation, Culture & ParksPage 196 of 295 42023 Business ObjectivesCulture & Heritage DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCreation and implamention of serires of special 50th Anniversary programs and special events thoughout the yearGoal – Offer amenities, services & attractionsStrategic Direction –to enjoy culturePriority Project‐additional community eventsMuseum 16,500 Q1 –Q4Design and production of a special exhibit in Pratt Gallery to recognize Museum’s 50thAnniversaryGoal – Offer amenities, services & attractionsStrategic Direction –to enjoy culturePriority Project‐additional community eventsMuseum $2,000 Q2 –Q3Design and production of special souviner item in honor of the Museum’s 50th AnniversaryGoal – Offer amenities, services & attractionsStrategic Direction –to enjoy culturePriority Project‐additional community eventsMuseum $2,500 Q1 –Q4Review of Museum performance measures and opportunities to expand cultural programs and eventsGoal – Offer amenities, services & attractionsStrategic Direction – Target new programs, services, amenities and attractions. Increase opportunities to enjoy culture and events.that will be a magnet for young families.Priority Project‐additional community eventsMuseum N/A Q1‐Q42023 Business Plan | Recreation, Culture & ParksPage 197 of 295 52023 Business ObjectivesParks & Facilities DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionAODA Regulation Compliance Goal – offer residents the amenities,services and attractions they requireto enjoy balanced lifestylesStrategic Direction –Provide an expanded, accessible network of parks and trails..Priority Project – OngoingParks $20K 2023 Q3Playground Replacement ProgramGoal – offer residents the amenities they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project –New playgrounds constructionParks $95K 2023 Q2Lake Lisgar Maintenance & Shoreline Protection Goal – offer residents the amenities,services and attractions they requireto enjoy balanced lifestylesStrategic Direction – Preserve and naturalize Lake Lisgar and its surroundingsas a community attractionPriority Project‐Main doors, interior doors.Parks $15K 2023 Q22023 Business Plan | Recreation, Culture & ParksPage 198 of 295 62023 Business ObjectivesParks & Facilities DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCommunity Centre RenovationGoal – Offer residents the amenities they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project – Community Centre RenovationFacilities $4.5m 2024 Q1Roof Repair/ReplacementGoal – Offer residents the amenities they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project –Customer Service Centre and Community Centre RehabilitationFacilities $125K 2023 Q2Dehumidifier for Arena OperationsGoal – Offer residents the amenities they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project – Dehumidifier ReplacementFacilities $150,000 2023 Q42023 Business Plan | Recreation, Culture & ParksPage 199 of 295 7Risks•Employee retention and recruiting challenges province wide.•Infrastructure reaching end of life and aging facilities requiring substantial financial investment to meet Asset Management Plan recommendations.•Meeting and maintaining legislative, AODA and regulatory compliance in all areas of operations.•Post COVID participation and attendance with decreasing number of attendance at Annandale House.•Parks and outdoor amenities targets of increasing vandalism, defacement and graffiti. •Lack of education and training for staff on current trends, best practices and regulatory requirements.2022 Business Plan | Recreation, Culture & ParksPage 200 of 295 8Opportunities•Improve on-line and social media presence to promote programs, activities and events.•Continue operating upgrades to improve energy efficiencies and reduced expenses throughout facilities.•Facility upgrades through asset management programs to maximize life cycles of equipment and building envelopes.•Create site amenity standard for parks and trails.•Operational review of Annandale House to enhance attendance, grow programs/activities and increase revenues while honour local heritage.•Increase Health Club Memberships with new membership model.•Explore training and educational opportunities for staff. •Create a “capital reinvestment fee” to increase revenue and build facility reserve.2022 Business Plan | Recreation, Culture & ParksPage 201 of 295 9Future Departmental Directions: 3 year outlook2023 Adoption of Facility Asset Management Plan Sports Field Upgrade PlanLake Lisgar Waterpark Renovations 2024 Tillsonburg Community Centre Renovation Pickleball Courts Parking Lot Refurbishment Program2025 Recreation Master Plan UpdateNew Columbarium at Cemetery Window Replacement Museum 2023 Business Plan | Recreation, Culture & ParksPage 202 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 148,200 151,190 2,990 (2.0%) Other Revenue 18,500 18,500 Total Revenues 166,700 169,690 2,990 (1.8%) Expenditures Labour 157,600 173,420 15,820 10.0%1 Purchases 64,100 68,436 4,336 6.8% Contracted Services 21,000 28,225 7,225 34.4%2 Contribution to Reserves 7,400 7,400 Interfunctional Adjustments 93,100 99,301 6,201 6.7%3 Debt Principal & Interest 2,200 2,186 (14) (0.6%) Total Expenditures 345,400 378,968 33,568 9.7% Total Net Levy (178,700) (209,278) (30,578) (17.1%) Notes: 1Payroll costs, Benefits, COLA  2 Building Maintenance Expense 3 Fleet Charges and IT charge allocations 10 Page 203 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges148,200 151,190 2,990 (2.02%) 153,930 (1.81%) 156,680 (1.79%) 159,430 (1.76%)Other Revenue18,500 18,50018,50018,50018,500Total Revenues166,700 169,690 2,990 (1.79%) 172,430 (1.61%) 175,180 (1.59%) 177,930 (1.57%)ExpendituresLabour157,600 173,420 15,820 10.04% 178,250 2.79% 183,220 2.79% 188,334 2.79%Purchases64,100 68,436 4,336 6.76% 70,060 2.37% 71,222 1.66% 72,385 1.63%Contracted Services21,000 28,225 7,225 34.40% 29,063 2.97% 29,888 2.84% 30,723 2.79%Contribution to Reserves7,400 7,4007,4007,4007,400Interfunctional Adjustments93,100 99,301 6,201 6.66% 100,465 1.17% 101,691 1.22% 102,983 1.27%Debt Principal & Interest2,200 2,186(14) (0.64%) 2,153 (1.51%) 2,117 (1.67%) 2,082 (1.65%)Total Expenditures345,400 378,968 33,568 9.72% 387,391 2.22% 395,538 2.10% 403,907 2.12%Total Net Levy(178,700) (209,278) (30,578) (17.11%) (214,961) (2.72%) (220,358) (2.51%) (225,977) (2.55%)11Page 204 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 28,300 16,300 (12,000) 42.4%1 Other Revenue 1,600 1,600 Total Revenues 29,900 17,900 (12,000) 40.1% Expenditures Labour 290,600 393,400 102,800 35.4%2 Purchases 129,000 144,172 15,172 11.8%3 Contracted Services 262,400 209,575 (52,825)              (20.1%)4 Contribution to Reserves 16,300 16,300 Interfunctional Adjustments 96,600 100,657 4,057 4.2% Debt Principal & Interest 74,100 71,987 (2,113)                 (2.9%) Total Expenditures 869,000 936,091 67,091 7.7% Total Net Levy (839,100) (918,191) (79,091) (9.4%) Notes: 1 Reduced Miscellaneous Revenue 2Payroll costs, Benefits, COLA & Contract Positions to Permanent 3Increase to Supplies and Building Repairs & Maint. Expenses 4 Reduced Grass cutting services 12 Page 205 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges28,300 16,300 (12,000) 42.40% 16,30016,30016,300Other Revenue1,600 1,6001,6001,6001,600Total Revenues29,900 17,900 (12,000) 40.13% 17,90017,90017,900ExpendituresLabour290,600 393,400 102,800 35.38% 402,193 2.24% 411,250 2.25% 420,578 2.27%Purchases129,000 144,172 15,172 11.76% 147,651 2.41% 151,175 2.39% 154,847 2.43%Contracted Services262,400 209,575 (52,825)               (20.13%) 212,687 1.48% 215,782 1.46% 218,942 1.46%Contribution to Reserves16,300 16,30016,30016,30016,300Interfunctional Adjustments96,600 100,657 4,057 4.20% 100,990 0.33% 101,333 0.34% 101,687 0.35%Debt Principal & Interest74,100 71,987 (2,113)                 (2.85%) 69,844 (2.98%) 67,593 (3.22%) 65,413 (3.23%)Total Expenditures869,000 936,091 67,091 7.72% 949,665 1.45% 963,433 1.45% 977,767 1.49%Total Net Levy(839,100) (918,191) (79,091) (9.43%) (931,765) (1.48%) (945,533) (1.48%) (959,867) (1.52%)13Page 206 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 28,200 28,200 Contribution from Reserves 13,000 (13,000) 100.0%1 Total Revenues 41,200 28,200 (13,000) 31.6% Expenditures Labour 6,000 6,140 140 2.3% Purchases 142,000 128,055 (13,945)              (9.8%)1 Total Expenditures 148,000 134,195 (13,805)              (9.3%) Total Net Levy (106,800) (105,995)805 0.8% Notes: 1 Canada 150 Celeberations 14 Page 207 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants28,200 28,20028,20028,20028,200Contribution from Reserves13,000(13,000) 100.00%Total Revenues41,200 28,200 (13,000) 31.55% 28,20028,20028,200ExpendituresLabour6,000 6,140140 2.33% 6,295 2.52% 6,358 1.00% 6,423 1.02%Purchases142,000 128,055 (13,945)               (9.82%) 134,161 4.77% 138,051 2.90% 142,063 2.91%Total Expenditures148,000 134,195 (13,805)               (9.33%) 140,456 4.67% 144,409 2.81% 148,486 2.82%Total Net Levy(106,800) (105,995)805 0.75% (112,256) (5.91%) (116,209) (3.52%) (120,286) (3.51%)15Page 208 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 42,700 42,700 User Charges 751,900 982,710 230,810 (30.7%)1 Other Revenue 12,500 30,800 18,300 (146.4%)2 Total Revenues 807,100 1,056,210 249,110 (30.9%) Expenditures Labour 1,539,100 1,530,235 (8,865)                 (0.6%)3 Purchases 279,300 291,861 12,561 4.5%4 Contribution to Reserves 20,000 20,000 5 Interfunctional Adjustments 141,100 154,940 13,840 9.8%6 Total Expenditures 1,959,500 1,997,036 37,536 1.9% Total Net Levy (1,152,400) (940,826) 211,574 18.4% Notes: 1Increased Rates & Fees   2Sponsorship revenue and Mini rink rental 3Decrease in FT labour & Increase to PT labour 4Increase in Training Expense 5For future Health Club Equipment 6Staff allocations & IT charges allocation 16 Page 209 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants42,700 42,70042,70042,70042,700User Charges751,900 982,710 230,810 (30.70%) 1,277,455 (29.99%) 1,302,645 (1.97%) 1,328,330 (1.97%)Other Revenue12,500 30,800 18,300 (146.40%) 31,100 (0.97%) 31,425 (1.05%) 31,755 (1.05%)Total Revenues807,100 1,056,210 249,110 (30.86%) 1,351,255 (27.93%) 1,376,770 (1.89%) 1,402,785 (1.89%)ExpendituresLabour1,539,100 1,530,235 (8,865)                 (0.58%) 1,825,166 19.27% 1,911,220 4.71% 1,962,397 2.68%Purchases279,300 291,861 12,561 4.50% 307,102 5.22% 329,301 7.23% 329,416 0.03%Contribution to Reserves20,000 20,00020,00020,00020,000Interfunctional Adjustments141,100 154,940 13,840 9.81% 160,961 3.89% 167,248 3.91% 173,815 3.93%Total Expenditures1,959,500 1,997,036 37,536 1.92% 2,313,229 15.83% 2,427,769 4.95% 2,485,628 2.38%Total Net Levy(1,152,400) (940,826) 211,574 18.36% (961,974) (2.25%) (1,050,999) (9.25%) (1,082,843) (3.03%)17Page 210 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 3,600 8,100 4,500 (125.0%)1 Total Revenues 3,600 8,100 4,500 (125.0%) Expenditures Labour 1,154,525 1,306,430 151,905 13.2%2 Purchases 698,875 824,023 125,148 17.9%3 Contracted Services 300,899 191,625 (109,274)            (36.3%)4 Interfunctional Adjustments 109,700 118,614 8,914 8.1%5 Debt Principal & Interest 584,500 568,309 (16,191)              (2.8%) Total Expenditures 2,848,499 3,009,001 160,502 5.6% Total Net Levy (2,844,899) (3,000,901) (156,002) (5.5%) Notes: 1Rent Revenue Increase 2Payroll costs, Benefits, COLA & Contract Positions to Permanent 3HLW & Building Repairs & Maint. Expense 4 Reduced Cleaning Costs 5Staff allocations, Fleet & IT charges allocation 18 Page 211 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges3,600 8,100 4,500 (125.00%) 8,1008,1008,100Total Revenues3,600 8,100 4,500 (125.00%) 8,1008,1008,100ExpendituresLabour1,154,525 1,306,430 151,905 13.16% 1,347,153 3.12% 1,383,139 2.67% 1,420,178 2.68%Purchases698,875 824,023 125,148 17.91% 861,358 4.53% 882,381 2.44% 903,663 2.41%Contracted Services300,899 191,625 (109,274)             (36.32%) 193,025 0.73% 194,465 0.75% 195,915 0.75%Interfunctional Adjustments109,700 118,614 8,914 8.13% 121,943 2.81% 125,442 2.87% 129,120 2.93%Debt Principal & Interest584,500 568,309 (16,191)               (2.77%) 553,920 (2.53%) 545,629 (1.50%) 522,122 (4.31%)Total Expenditures2,848,499 3,009,001 160,502 5.63% 3,077,399 2.27% 3,131,056 1.74% 3,170,998 1.28%Total Net Levy(2,844,899) (3,000,901) (156,002) (5.48%) (3,069,299) (2.28%) (3,122,956) (1.75%) (3,162,898) (1.28%)19Page 212 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 118,700 118,700 Total Revenues 118,700 118,700 Expenditures Purchases 12,700 33,918 21,218 167.1%1 Contracted Services 2,000 2,000 Contribution to Reserves 12,500 12,500 Debt Principal & Interest 43,600 43,315 (285) (0.7%) Total Expenditures 70,800 91,733 20,933 29.6% Total Net Levy 47,900 26,967 (20,933) 43.7% Notes: 1PILS Exp on the Building increase 20 Page 213 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges118,700 118,700118,700118,700118,700Total Revenues118,700 118,700118,700118,700118,700ExpendituresPurchases12,700 33,918 21,218 167.07% 34,262 1.01% 34,507 0.72% 34,753 0.71%Contracted Services2,000 2,0002,0002,0002,000Contribution to Reserves12,500 12,50012,50012,50012,500Debt Principal & Interest43,600 43,315(285) (0.65%) 42,282 (2.38%) 41,170 (2.63%) 34,123 (17.12%)Total Expenditures70,800 91,733 20,933 29.57% 91,044 (0.75%) 90,177 (0.95%) 83,376 (7.54%)Total Net Levy47,900 26,967 (20,933) 43.70% 27,656 (2.55%) 28,523 (3.13%) 35,324 (23.84%)21Page 214 of 295 2022 2023 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 18,900 54,800 35,900 (189.9%)1 User Charges 6,300 11,010 4,710 (74.8%) Other Revenue 6,500 8,600 2,100 (32.3%) Contribution from Reserves 44,000 (44,000) 100.0%2 Total Revenues 75,700 74,410 (1,290) 1.7% Expenditures Labour 281,200 310,300 29,100 10.3%3 Purchases 101,100 106,979 5,879 5.8% Contracted Services 21,000 25,582 4,582 21.8%4 Interfunctional Adjustments 24,700 28,420 3,720 15.1% Total Expenditures 428,000 471,281 43,281 10.1% Total Net Levy (352,300) (396,871) (44,571) (12.7%) Notes: 1Museum Assistance Program Grant 2 100% of Federal grant received in 2021 COVID reopening 3Payroll costs, Benefits, COLA & Part‐time Labour increase 4 Subcontractor Expenses 22 Page 215 of 295 20222023202420252026TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants18,900 54,800 35,900 (189.95%) 19,100 65.15% 19,10019,100User Charges6,300 11,010 4,710 (74.76%) 12,110 (9.99%) 12,210 (0.83%) 12,310 (0.82%)Other Revenue6,500 8,600 2,100 (32.31%) 8,670 (0.81%) 8,740 (0.81%) 8,810 (0.80%)Contribution from Reserves44,000(44,000) 100.00%Total Revenues75,700 74,410 (1,290) 1.70% 39,880 46.41% 40,050 (0.43%) 40,220 (0.42%)ExpendituresLabour281,200 310,300 29,100 10.35% 320,019 3.13% 329,238 2.88% 338,714 2.88%Purchases101,100 106,979 5,879 5.82% 105,682 (1.21%) 123,197 16.57% 112,284 (8.86%)Contracted Services21,000 25,582 4,582 21.82% 25,617 0.14% 25,652 0.14% 25,687 0.14%Interfunctional Adjustments24,700 28,420 3,720 15.06% 29,836 4.98% 31,330 5.01% 32,905 5.03%Total Expenditures428,000 471,281 43,281 10.11% 481,154 2.09% 509,417 5.87% 509,590 0.03%Total Net Levy(352,300) (396,871) (44,571) (12.65%) (441,274) (11.19%) (469,367) (6.37%) (469,370) (0.00%)23Page 216 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023-2032 Parks Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:80,000 3,519 -131,738 -252,968 -438,869 -591,057 -663,102 -741,230 -837,167 -928,115 TRANSFERS IN: Contributions from Capital Levy 193,000 193,000 193,000 193,000 193,000 193,000 193,000 193,000 193,000 193,000 Grants and Subsidies - Federal Grants and Subsidies - Provincial Contribution from Developer Charges 130,000 Contribution from Development Charges Reserve 8,000 308,000 3,400 Contribution from Parkland Trust 31,000 Contribution from Cash-in-Lieu/Parkland Reserve 112,000 Transfers from Other Reserves Total Available Funds 554,000 504,519 64,662 (59,968) (245,869) (398,057) (470,102) (548,230) (644,167) (735,115) CAPITAL PROJECT COMMITMENTS: Carry Forward Parks Projects #624 Pedestrian Connection Langrell CF 31,500 #638 Northcrest Estates Park II CF 160,000 #647 Signage CF 4,000 New Projects - Parks #636 Playground Replacement Program 95,000 100,000 100,000 100,000 120,000 120,000 120,000 120,000 120,000 120,000 #637 Dog Park 2,500 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 #639 Tree Planting Urban Forestry 8,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 #647 Signage 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Bert Newman Park Gazebo 30,000 Broadway Parkette Fountain Replacement 40,000 Corination Pavilion Project 100,000 Lake Lisgar Maintenance & Shoreline Protection 15,000 40,000 20,000 80,000 10,000 Maintenance, Repairs & AODA 25,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Outdoor Fitness Park Unit 40,000 Pickleball Courts 400,000 Site Amenities 10,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Sports Field Maintenance/Repairs 50,000 20,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Tennis Court Suface 145,000 Trails & Pathways 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Inflation Adjustment 12,460 12,241 21,604 25,791 24,255 29,405 36,134 39,983 44,483 TOTAL 551,000 635,460 315,241 374,604 338,791 257,255 262,405 279,134 272,983 272,483 TRANSFERS OUT: Transfers to Operating budget Transfers to Other Reserves Total Expenditures Against Reserves 551,000 635,460 315,241 374,604 338,791 257,255 262,405 279,134 272,983 272,483 Closing Balance Before Interest 3,000 (130,941) (250,579) (434,572) (584,660) (655,313) (732,507) (827,364) (917,150) (1,007,597) Interest Income 519 (796) (2,389) (4,297) (6,397) (7,790) (8,723) (9,804) (10,964) (12,098) Closing Reserve Balance 3,519 (131,738) (252,968) (438,869) (591,057) (663,102) (741,230) (837,167) (928,115) (1,019,696) 24 Page 217 of 295 Town of Tillsonburg 10 Year Reserve Continuity Schedule 2023 - 2032 Facilities Capital 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:410,468 199,255 (196,324) (312,816) (193,396) (35,169) (12,928)228,563 504,584 1,041,018 TRANSFERS IN: Contributions from Capital Levy 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ Grants and Subsidies - Federal 750,000$ Grants and Subsidies - Federal 1,691,575$ 308,225$ Grants and Subsidies - Provincial 1,358,075$ 308,225$ Grants and Subsidies - Provincial (Trillium)148,500$ -$ -$ Debenture Funding 250,000$ 735,000$ Contribution from Development Charges Reserve -$10,435$ Contribution from Facility Infrastrucuture 35,000$ Contribution from Facility Infrastrucuture 50,000$ Contribution from Facility Infrastrucuture 450,000$ User Fees 60,000$ 60,000$ User Pay Debt 17,600$ 148,400$ 5,906,218 2,384,105 548,676 372,184 502,039 649,831 672,072 913,563 1,189,584 1,726,018 CAPITAL PROJECT COMMITMENTS: Carry Forward Facility Projects #683 Indoor Pool Asset Renewal CF 3,499,650$ 1,499,850$ #688 Parking Lot Refurbishing CF 35,000$ #763 Museum Roof Repairs CF 50,000$ #719 OFT Grant TCC Doors CF 148,500$ #720 LLWP Building Reno CF 1,000,000$ #713 DHW Replacement & Heat Recover CF 17,600$ New Projects #657 Signage 3,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ #675 Annual LED Light Conversion 22,000$ 40,000$ 40,000$ 40,000$ 50,000$ #688 Parking Lot Refurbishing 200,000$ 100,000$ 100,000$ 100,000$ 150,000$ #703 Roof Repair/Replacement 125,000$ 150,000$ 200,000$ 200,000$ 200,000$ 200,000$ 150,000$ 150,000$ 200,000$ #716 Gen. Building Repairs & Mtce 60,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ #717 Security & Access Control Systems 20,000$ 10,000$ 10,000$ 10,000$ #718 HVAC General Repairs 30,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ Arena Dehumidifier 155,000$ Fire Hall DieselExhaust System 90,000$ Fire Hall Floor Slab (paramedic bay)20,000$ Floor Scrubber 10,000$ 10,000$ Health Club 80,000$ 25,000$ Ice Resurfacing Machine 100,000$ New flooring in Dressing Rooms 125,000$ 80,000$ Property Standards & Beautification 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Recreation Minor Capital 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 200,000$ 10,000$ 10,000$ 10,000$ 10,000$ TCC Furnishings 25,000$ Windows in Lion's Den 60,000$ #683 Indoor Pool Asset (Contr to Reserve)200,000$ 200,000$ AQUATICS #676 LLWP Deck & Furnishings 80,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 25,000$ 10,000$ 10,000$ Natatorium 20,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$10,000$ 5,000$ 5,000$ CEMETERY #501 New Columbarium 60,000$ 60,000$ Laneway Repairs and Construction 50,000$ 50,000$ 50,000$ 50,000$ MUSEUM #763 Museum Roof Repairs 45,000$ #761 Museum Repairs & Maintenance 35,000$ Bathroom renos 80,000$ Front Reception AODA Redesign Kitchen upgrade 10,000$ LED Lights (parking lot and exterior)15,000$ Municipal Cultural Plan 20,000$ Replace Windows 325,000$ Inflation Adjustment 50,597 33,330 32,436 40,788 62,460 49,849 53,532 23,166 79,016 Total Committments To Capital Projects 5,710,750 2,580,447 858,330 562,436 535,788 662,460 444,849 413,532 158,166 484,016 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 5,710,750 2,580,447 858,330 562,436 535,788 662,460 444,849 413,532 158,166 484,016 Closing Balance Before Interest 195,468 (196,342) (309,654) (190,252) (33,749) (12,629)227,223 500,031 1,031,418 1,242,003 Interest Income 3,787 18 (3,162)(3,144) (1,420)(299)1,339 4,554 9,600 14,269 Closing Reserve Balance 199,255 (196,324) (312,816) (193,396) (35,169) (12,928)228,563 504,584 1,041,018 1,256,272 Total Funding Available for Projects 25 Page 218 of 295 Project ListingParks450Trails & PathwaysX415,0005,000Tennis Court SurfaceX22145,000145,000Sports Field Maintenance & RepairsX2150,000(50,000)RCP ReserveSite AmenitiesX2010,00010,000Maintenance, Repairs & AODAX1925,00025,000Lake Lisgar Maint. & Shoreline ProtectionX1815,000(15,000)RCP ReserveTree Planting Urban ForestryX178,0008,000Dog ParkX162,500(2,500)RCP ReserveAnnual Playground Equipment ReplacmentX1595,000(95,000)Cash-in-lieu of ParklandTotal 450 Parks355,500(162,500)193,000Rec - Bldg Mtce465Museum Repairs & MaintenanceX6035,000(35,000)Facility Infrastrucuture ReserveIndoor Pool AssetX59200,000200,000LED Lights ( Parking Lot & Exterior)X3715,00015,000New ColumbariumX3660,000(60,000)Niche SalesNatatoriumX3520,00020,000LLWP Deck & FurnishingsX3480,00080,000TCC FurnishingsX3325,00025,000Recreation Minor CapitalX3210,00010,000Floor ScrubberX3110,00010,000Fire Hall Floor Slab (paramedic bay)X3020,00020,000Fire Hall Diesel Exhaust SystemX2990,000(55,000)35,000Facility Infrastrucuture ReserveArena DehumidifierX28155,000155,000HVAC General RepairsX2730,00030,000General Building Repairs & MaintenanceX2660,00060,000Roof Repair/ReplacementX25125,000(125,000)Facility Infrastrucuture ReserveAnnual LED Light ConversionX2422,00022,000SignageX233,0003,000Total 465 Rec - Bldg Mtce760,000200,000(215,000)(60,000)685,000Total Project Listing$1,115,500$200,000($377,500)($60,000)$878,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsRecreation, Culture & Parks26Page 219 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X15 Annual Playground Equipment Replacment Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to provide for the ongoing replacement and or upgrading of existing playground structures at various locations throughout the Town of Tillsonbug. Justification To ensure playground equipment continues to meet industry standards for safety and inclusivity for all. To provide children and youth with playgrounds that are fun for children and families while supporting children's self-confidence and increased self-esteem and providing a free activity for families to grow kids creativity and imagination. Budget 202820262025202420232027Total Expenditures Construction 95,000 100,000 100,000 120,000 120,000 120,000655,000 655,000 95,000 100,000 100,000 120,000 120,000 120,000Expenditures Total Funding Cont.from Reserves 95,00095,000 Taxation 100,000 100,000 100,000 100,000 100,000500,000 595,000 95,000 100,000 100,000 100,000 100,000 100,000Funding Total Page No. : 27 Page 220 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X16 Dog Park Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to provide for minor site enhancements. Justification The Dog Park is a well-used and valued facility by dog owners in Tillsonburg. In order to continue making modest improvements to the site, the Advisory Group is encouraged to see nominal investments to the site. Budget 202820262025202420232027Total Expenditures Construction 2,500 3,000 3,000 3,000 3,000 3,00017,500 17,500 2,500 3,000 3,000 3,000 3,000 3,000Expenditures Total Funding Cont.from Reserves 2,5002,500 Taxation 3,000 3,000 3,000 3,000 3,00015,000 17,500 2,500 3,000 3,000 3,000 3,000 3,000Funding Total Page No. : 28 Page 221 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X17 Tree Planting Urban Forestry Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to provide ongoing tree planting and canopy preservation for the Town. Justification Preservation of the tree canopy can provide many benefits to the residents of the Town including: improved air quality, windbreaks & shade to help with heating and cooling costs, reduced run off into sewers improving water quality, prevention of soil erosion and improved property values. Budget 202820262025202420232027Total Expenditures Construction 8,000 10,000 10,000 10,000 10,000 10,00058,000 58,000 8,000 10,000 10,000 10,000 10,000 10,000Expenditures Total Funding Taxation 8,000 10,000 10,000 10,000 10,000 10,00058,000 58,000 8,000 10,000 10,000 10,000 10,000 10,000Funding Total Page No. : 29 Page 222 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X18 Lake Lisgar Maint. & Shoreline Protection Parks 3 - SMT final 2023 DescriptionProject DescriptionEvery 3 years, funding is required to provide remediation and maintenance along the shoreline of Lake Lisgar. Justification In addition to improving the aesthetic look of Lake Lisgar, remediation and maintenance along the shore line is necessary to protect the habitat and prevent invasive species. Budget 202820262025202420232027Total Expenditures Construction 15,000 40,000 20,000 80,000155,000 155,000 15,000 40,000 20,000 80,000Expenditures Total Funding Cont.from Reserves 15,00015,000 Taxation 40,000 20,000 80,000140,000 155,000 15,000 40,000 20,000 80,000Funding Total Page No. : 30 Page 223 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X19 Maintenance, Repairs & AODA Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to provide ongoing maintenance and repair to existing playgrounds and parks and to ensure the Town is meeting AODA standards. Justification It is important for the Town to ensure that play spaces are accessible to children and caregivers with disabilities and mobility issues. Updates are required to ensure our Town play spaces meet AODA minimum requirements such as firm, level ground, surfaces that prevent injury on impact and clearance so users can move to, around and through the space. Budget 202820262025202420232027Total Expenditures Construction 25,000 20,000 20,000 20,000 20,000 20,000125,000 125,000 25,000 20,000 20,000 20,000 20,000 20,000Expenditures Total Funding Taxation 25,000 20,000 20,000 20,000 20,000 20,000125,000 125,000 25,000 20,000 20,000 20,000 20,000 20,000Funding Total Page No. : 31 Page 224 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X20 Site Amenities Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding for new and replacement site amenities at Town parks, playgrounds and sports fields. Justification Phased in approach to create branded, standard, uniform site amenities at the Town's parks, playgrounds and sports fields. Amenities include items such as garbage & recycling receptacles, bike racks, and benches. Budget 202820262025202420232027Total Expenditures Construction 10,000 20,000 20,000 20,000 20,000 20,000110,000 110,000 10,000 20,000 20,000 20,000 20,000 20,000Expenditures Total Funding Taxation 10,000 20,000 20,000 20,000 20,000 20,000110,000 110,000 10,000 20,000 20,000 20,000 20,000 20,000Funding Total Page No. : 32 Page 225 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X21 Sports Field Maintenance & Repairs Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to address deficiencies with Town owned sports fields. Justification By priority and as funding permits, improvement will be made to Town owned sports fields to address identified deficiencies including, but not limited to, dugouts, warning tracks, fencing, hydro boxes, lighting and turf. Budget 202820262025202420232027Total Expenditures Construction 50,000 20,000 50,000 50,000 50,000 50,000270,000 270,000 50,000 20,000 50,000 50,000 50,000 50,000Expenditures Total Funding Cont.from Reserves 50,00050,000 50,000 50,000Funding Total Page No. : 33 Page 226 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X22 Tennis Court Surface Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to replace the surface of the tennis courts. Justification The tennis courts surfaces have reached the end of their life. A full reconstruction and resurface is required for the safety and enjoyment of the patrons. The courts are currently used jointly between tennis and pickleball. Budget 202820262025202420232027Total Expenditures Construction 145,000145,000 145,000 145,000Expenditures Total Funding Taxation 145,000145,000 145,000 145,000Funding Total Page No. : 34 Page 227 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X23 Signage Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionNew and updated wayfinding signage for the Tillsonburg Community Centre. Justification The location of some services and amenities will change with the renovation of the pool area. New and updated wayfinding signage will be required to assist patrons using the facility. Budget 202820262025202420232027Total Expenditures Construction 3,000 5,000 5,000 5,00018,000 18,000 3,000 5,000 5,000 5,000Expenditures Total Funding Taxation 3,000 5,000 5,000 5,00018,000 18,000 3,000 5,000 5,000 5,000Funding Total Page No. : 35 Page 228 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X24 Annual LED Light Conversion Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to replace outdated lighting with LED lighting at all Town owned facilities. Justification Using a phased in approach, as funds allow, to replace outdated lighting with LED lighting. LED lighting is more energy efficient, environmentally friendly and cost effective. Budget 202820262025202420232027Total Expenditures Construction 22,000 40,000 40,000 40,000 50,000192,000 192,000 22,000 40,000 40,000 40,000 50,000Expenditures Total Funding Taxation 22,000 40,000 40,000 40,000 50,000192,000 192,000 22,000 40,000 40,000 40,000 50,000Funding Total Page No. : 36 Page 229 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X25 Roof Repair/Replacement Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding required for critical repairs, replacement and maintenance of roofing on Town owned facilities. Justification Funding is required for emergency repairs and replacement of roofing for Town owned facilities. Required work will be prioritized and completed as funds allow. Replacement of the roof at the Customers Service Centre has been identified as a priority for 2023. If funds allow, critical repairs to the Auditorium roof will also be completed. Budget 202820262025202420232027Total Expenditures Construction 125,000 150,000 200,000 200,000 200,000 200,0001,075,000 1,075,000 125,000 150,000 200,000 200,000 200,000 200,000Expenditures Total Funding Cont.from Reserves 125,000125,000 125,000 125,000Funding Total Page No. : 37 Page 230 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X26 General Building Repairs & Maintenance Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionGeneral funding for building envelope repairs and maintenance at all town-owned facilities. Justification Required and preventative maintenance on the aging facility inventory will mitigate more costly replacement by extending the life of various building systems and items. Budget 202820262025202420232027Total Expenditures Construction 60,000 20,000 20,000 20,000 20,000 20,000160,000 160,000 60,000 20,000 20,000 20,000 20,000 20,000Expenditures Total Funding Taxation 60,000 20,000 20,000 20,000 20,000 20,000160,000 160,000 60,000 20,000 20,000 20,000 20,000 20,000Funding Total Page No. : 38 Page 231 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X27 HVAC General Repairs Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding required for critical repairs/replacements of existing HVAC units at various locations in Town. Justification Funding is required for emergency repairs or replacement of aging HVAC systems in Town owned facilities. Required work will be prioritized and completed as funds allow. Budget 202820262025202420232027Total Expenditures Construction 30,00030,000 30,000 30,000Expenditures Total Funding Taxation 30,00030,000 30,000 30,000Funding Total Page No. : 39 Page 232 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X28 Arena Dehumidifier Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionReplacement dehumidifier for the Arenas. Justification The current arena dehumidifier has reached the end of its life and a new dehumidifier is required to maintain proper ice conditions within the arenas. Budget 202820262025202420232027Total Expenditures Construction 155,000155,000 155,000 155,000Expenditures Total Funding Taxation 155,000155,000 155,000 155,000Funding Total Page No. : 40 Page 233 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X29 Fire Hall Diesel Exhaust System Rec - Bldg Mtce 3 - SMT final 2023 Description The Fire Hall requires a diesel exhaust extraction system for the Bay. Health and Safety has identified the need for direct capture diesel exhaust system to remove diesel exhaust from four (4) fire apparatus at source when in the bay area. Diesel exhaust is a known human carcinogen. Fire Services in conjunction with the Health and Safety Committee seek to reduce employee exposure to carcinogens as part of its cancer reduction program. Diesel exhaust from fire apparatus contaminates bunker gear and equipment and infiltrates the entire in the fire station. Employees work in the fire station 24/7/365. Justification The Health and Safety committee has identified diesel exhaust as an employee health concerns for quite some time as part of its cancer reduction program. It is unknown why this issue has not been addressed to date although frequent turnover in fire department leadership may have resulted in the being overlooked. The 2022 Roth IAMS building Assessment Report identified the lack of exhaust system as a major repair short term repair required and recommended the addition of vehicle exhaust and gas detection systems to the fire hall bays for 2023 for $119,000. The International Agency for Research on Cancer, part of the World Health Organization, has classified diesel engine exhaust as carcinogenic to humans. It found that diesel exhaust is a cause of lung cancer and noted a positive association with an increased risk of bladder cancer. Exposure to diesel exhaust can be reduced through engineering controls at the source. The installation of direct capture exhaust system extractors is recommended in stations. Measures should be taken to ensure that the discharge of air from any exhaust system prevents the return of contaminants to the workplace. Occupational Health and Safety Act clause 25(2)(a) for providing information and instruction to a worker clause 25(2)(d) for making workers aware of hazards clause 25(2)(h) for taking every precaution reasonable to protect workers Regulation 851 - Industrial Establishments section 127 for adequate ventilation Regulation 833 - Control of Exposure to Biological or Chemical Agents for occupational exposure limits Budget 202820262025202420232027Total Expenditures Construction 90,00090,000 90,000 90,000Expenditures Total Funding Cont.from Reserves 55,00055,000 Taxation 35,00035,000 90,000 90,000Funding Total Page No. : 41 Page 234 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X30 Fire Hall Floor Slab (paramedic bay) Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionA replacement floor slab for the paramedic bay at the Fire Hall. Justification Roth IAMS facility audit identified the EMS Bay Floor Slab to be structurally questionable due to deterioration from water penetration through the floor slab over the years and prioritized it as immediate repair. Subsequent report from Balan Engineering Corp confirmed findings of deterioration of the EMS floor slab and also recommend repair as a priority. Light storage is permitted but as a precaution, Balan Engineering Corp recommended no vehicular loading or heavy storage be permitted on the EMS floor slab until repairs are complete. The loading of the EMS floor slab has been discussed through the JHSC and repairs of the EMS floor slab are being recommended by both Management and Staff as a priority for 2023. Budget 202820262025202420232027Total Expenditures Construction 20,00020,000 20,000 20,000Expenditures Total Funding Taxation 20,00020,000 20,000 20,000Funding Total Page No. : 42 Page 235 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X31 Floor Scrubber Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionReplacement floor scrubber for cleaning at the Tillsonburg Community Centre. Justification The current floor scrubber is at the end of it's life and has required ongoing repairs. With the new renovation and in-house cleaning, a more robust scrubber will be better suited to meet the cleaning needs of the facility. Budget 202820262025202420232027Total Expenditures Construction 10,000 10,00020,000 20,000 10,000 10,000Expenditures Total Funding Taxation 10,000 10,00020,000 20,000 10,000 10,000Funding Total Page No. : 43 Page 236 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X32 Recreation Minor Capital Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to purchase new or replacement equipment used for programming at the Community Centre. Justification Funding will be used to purchase equipment for new programs being offered or, to replace aging and damaged equipment used in current programming. Budget 202820262025202420232027Total Expenditures Construction 10,000 10,000 10,000 10,000 10,000 10,00060,000 60,000 10,000 10,000 10,000 10,000 10,000 10,000Expenditures Total Funding Taxation 10,000 10,000 10,000 10,000 10,000 10,00060,000 60,000 10,000 10,000 10,000 10,000 10,000 10,000Funding Total Page No. : 44 Page 237 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X33 TCC Furnishings Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to purchase new furniture for the Tillsonburg Community Centre. Justification New and replacement furniture will be required to furnish new spaces created as a result of the renovation at the Community Centre. The renovation will create a new entrance, reception area, pool office and board/meeting rooms. Budget 202820262025202420232027Total Expenditures Construction 25,00025,000 25,000 25,000Expenditures Total Funding Taxation 25,00025,000 25,000 25,000Funding Total Page No. : 45 Page 238 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X34 LLWP Deck & Furnishings Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to repair concrete decking around the pool, replace shade canopies and furniture on deck. Justification Damaged concrete around the pool poses tripping and other hazards for patrons and staff walking in the area. Replacement of damaged shade canopies and decking furniture are required for the safety, comfort and enjoyment of staff and patrons using Lake Lisgar Water Park. Budget 202820262025202420232027Total Expenditures Construction 80,000 10,000 10,000 10,000 10,000 10,000130,000 130,000 80,000 10,000 10,000 10,000 10,000 10,000Expenditures Total Funding Taxation 80,000 10,000 10,000 10,000 10,000 10,000130,000 130,000 80,000 10,000 10,000 10,000 10,000 10,000Funding Total Page No. : 46 Page 239 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X35 Natatorium Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to provide a new diving board and guard chairs at the indoor pool. Justification The current diving board and guard chairs are at the end of their life and require replacement for the safety and enjoyment of staff and patrons . Budget 202820262025202420232027Total Expenditures Construction 20,000 5,000 5,000 5,000 5,000 5,00045,000 45,000 20,000 5,000 5,000 5,000 5,000 5,000Expenditures Total Funding Taxation 20,000 5,000 5,000 5,000 5,000 5,00045,000 45,000 20,000 5,000 5,000 5,000 5,000 5,000Funding Total Page No. : 47 Page 240 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X36 New Columbarium Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionA columbarium is a structure with inbuilt niche spaces that store cremation urns. This final resting place can be a wall, room, or stand alone building. Commonly made of granite or marble stone, a columbarium may be part of a cemetery, temple, or church. Justification The Tillsonburg Cemetery currently has installed 2 Columbarium's to serve the needs of our Clients. Traditional burials are reducing in favour of this newer form of interring the ashes of loved ones. The ongoing sales of niches suggests that we will need another structure in 2023 to continue to serve the expected needs. Niches, like burial plots directly offset the associated costs. Budget 202820262025202420232027Total Expenditures Construction 60,000 60,000120,000 120,000 60,000 60,000Expenditures Total Funding Misc Rev 60,000 60,000120,000 120,000 60,000 60,000Funding Total Page No. : 48 Page 241 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X37 LED Lights ( Parking Lot & Exterior) Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to replace damaged and outdated lighting at the Museum . Justification The current exterior lighting at the Museum needs to be repaired. Rather than fix old, outdated lighting it makes sense to upgrade the lighting to LED at this time. Budget 202820262025202420232027Total Expenditures Construction 15,00015,000 15,000 15,000Expenditures Total Funding Taxation 15,00015,000 15,000 15,000Funding Total Page No. : 49 Page 242 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X41 Trails & Pathways Parks 3 - SMT final 2023 DescriptionProject DescriptionFunding to maintain the trails and pathways within the Town. Justification Town trails and pathways are well-used and valued by residents of Tillsonburg. Funding for maintenance (i.e bush hogging, emergency repairs, upgrades) will keep the trails and pathways safe, accessible and enjoyable for all users. Budget 202820262025202420232027Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 50 Page 243 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X59 Indoor Pool Asset Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionA previous cost analysis for the T.C.C. renovation was provided to staff in May 2022 at an overage of $350,000. The Architects were asked to provide staff with an updated cost estimate reflecting the most recent site plan adjustment and scope of work. Due to inflation, supply issues mostly impacted by COVID and addition of the new accessible parking lot the cost estimation has come in approximately $400,000 over budget bringing the overall project cost to $4,340,000. Justification The anticipated budget overage of $400,000 be funded through the 2023 ($200,000) and 2024 ($200,00) levy; Budget 202820262025202420232027Total Expenditures Cont.to Reserves 200,000 200,000400,000 400,000 200,000 200,000Expenditures Total Funding Taxation 200,000 200,000400,000 400,000 200,000 200,000Funding Total Page No. : 51 Page 244 of 295 Town of Tillsonburg Capital Projects Project Department Version Year X60 Museum Repairs & Maintenance Rec - Bldg Mtce 3 - SMT final 2023 DescriptionProject DescriptionFunding to provide ongoing maintenance, repair and update the customer service desk to ensure the Town is meeting AODA standards. Justification It is important for the Town to ensure our facilities are accessible to users with disabilities and mobility challenges. Updates are required to ensure the museum meets AODA regulations, providing customer service that is accessible to residents and visitors coming to the space. Budget 202820262025202420232027Total Expenditures Construction 35,00035,000 35,000 35,000Expenditures Total Funding Cont.from Reserves 35,00035,000 35,000 35,000Funding Total Page No. : 52 Page 245 of 295 Capital Budget overview The following is the 2023 proposed new capital expenditures that are funded from various sources including grants, reserves, debt and taxation. Home Page 246 of 295 Project ListingCorporate Services110Cell Phone ReplacementsX3915,000(15,000)IT ReserveComputer ReplacementsX3862,300(62,300)IT ReserveAnnual Replacement of IT CapitalX01(76,000)76,000IT ReserveTotal 110 Corporate Services1,30076,000(77,300)Fleet130Replace - #33 Ram 250with Alum Dump BodyX5865,000(65,000)Fleet ReserveReplace - # 37 F250 Pcikup TruckX57115,000(115,000)Fleet ReserveReplace - # 65 4300 Hybrid Bucket TruckX56325,000(325,000)Replace - #96 Sicard SnowblowerX55182,000(182,000)Replace - #204 Z-ForceX5414,000(14,000)Fleet ReserveReplace - #235 Trenching Utility TrailerX5315,000(15,000)Fleet ReserveReplace - MT6 Sidewalk MachineX52190,000(43,700)(146,300)Fleet ReserveNew - ATVX5140,000(40,000)Fleet ReserveNew - TractorX50145,000(145,000)Fleet ReserveNew - Tractor Mower DeckX4955,000(55,000)Fleet ReserveNew - Tractor Flail BrusherX4855,00055,000New - Tractor Snow Pusher BladeX4720,000(20,000)Fleet ReserveNew - Tandem Axle Plow with WingX46465,000(106,900)(358,100)Fleet ReserveNew - Trackless Attachment (Ribbon Blower)X4520,000(20,000)Fleet ReserveNew- Trackless Attachment (Rotary Broom)X4410,000(10,000)Fleet ReserveNew - P/U AttachmentX435,000(5,000)Fleet ReserveNew - Tack Coat Sprayer UnitX425,000(5,000)Fleet ReserveTotal 130 Fleet1,726,000(507,000)(659,600)(504,400)55,000Fire150Avtec OutpostsX094,000(4,000)Fire Comm reserveAvtec Scout Radio ConsoleX0835,000(35,000)Fire Comm ReserveSecan Storage Side of StationX0710,000(10,000)Fire Equipment ReserveTraining PropsX065,0005,000Gas Detection EquipmentX0510,00010,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsTown1Page 247 of 295 Rescue EquipmentX045,0005,000PPE Bunker GearX0330,000(15,000)(15,000)Fire Equipment ReserveCommunity Risk Assessment/Master Fire PlanX0265,000(22,700)(42,300)Fire Equipment ReserveTotal 150 Fire164,000(86,700)(57,300)20,000Engineering210Charlotte & Clarence DesignX1383,00083,000Total 210 Engineering83,00083,000Public Works220Future Bridge RepairsX6155,00055,000Bayham Line ReconstructionX12450,000(225,000)225,000Municiplaity of BayhamYounge St ReconstructionX11603,400(76,600)(173,300)353,500Linear Infrastructure ReserveTotal 220 Public Works1,053,40055,000(76,600)(173,300)(225,000)633,500Streetlights235Van Norman Heights SubdivisionX14350,000350,000Total 235 Streetlights350,000350,000Airport240Apron ExtensionX10160,000(160,000)Airport Land SalesTotal 240 Airport160,000(160,000)Storm Sewers260Townline ConstructionX40254,000(225,000)29,000OCIF Formula FundingYounge St ReconstructionX11857,000(397,500)459,500Federal Gas TaxTotal 260 Storm Sewers1,111,000(622,500)488,500Parks450Trails & PathwaysX415,0005,000Tennis Court SurfaceX22145,000145,000Sports Field Maintenance & RepairsX2150,000(50,000)RCP ReserveSite AmenitiesX2010,00010,000Maintenance, Repairs & AODAX1925,00025,000Lake Lisgar Maint. & Shoreline ProtectionX1815,000(15,000)RCP ReserveTree Planting Urban ForestryX178,0008,000Dog ParkX162,500(2,500)RCP ReserveExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsTown2Page 248 of 295 Annual Playground Equipment ReplacmentX1595,000(95,000)Cash-in-lieu of ParklandTotal 450 Parks355,500(162,500)193,000Rec - Bldg Mtce465Museum Repairs & MaintenanceX6035,000(35,000)Facility Infrastrucuture ReserveIndoor Pool AssetX59200,000200,000LED Lights ( Parking Lot & Exterior)X3715,00015,000New ColumbariumX3660,000(60,000)Niche SalesNatatoriumX3520,00020,000LLWP Deck & FurnishingsX3480,00080,000TCC FurnishingsX3325,00025,000Recreation Minor CapitalX3210,00010,000Floor ScrubberX3110,00010,000Fire Hall Floor Slab (paramedic bay)X3020,00020,000Fire Hall Diesel Exhaust SystemX2990,000(55,000)35,000Facility Infrastrucuture ReserveArena DehumidifierX28155,000155,000HVAC General RepairsX2730,00030,000General Building Repairs & MaintenanceX2660,00060,000Roof Repair/ReplacementX25125,000(125,000)Facility Infrastrucuture ReserveAnnual LED Light ConversionX2422,00022,000SignageX233,0003,000Total 465 Rec - Bldg Mtce760,000200,000(215,000)(60,000)685,000Total Project Listing$5,764,200$331,000($622,500)($507,000)($1,277,700)($735,000)($445,000)$2,508,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Capital Project Listing - New RequestsTown3Page 249 of 295   Capital Budget overview The following is the 2022 approved project listing in progress.   Page 250 of 295 Project ListingFleet130Rpl Water Unit #2806535,000(35,000)CFWD from 2021Rpl Fire Unit #3706688,000(88,000)CFWD from 2021Rpl Fire Unit# 3806750,000(50,000)CFWD from 2021Rpl Hydro Unit # 6506950,000(50,000)CFWD from 2021Rpl Cemetery Unit# 87070175,000(175,000)CFWD from 2021Rpl Parks Unit # 88071125,000(125,000)CFWD from 2021New Cemetery Mower073115,000(115,000)CFWD from 2021New RCP Mini Cargo Van07440,000(40,000)CFWD from 2021New sidewalk Plow075165,000(38,000)(127,000)CFWD from 2022Replace 135 Trackless Boom07625,000(25,000)CFWD from 2022Rep 063 Snowplow/Sander079280,000(280,000)CFWD from 2022Rep 080 Komatsu Loader080342,400(342,400)CFWD from 2022Rpl#60 335 SnowPlow Truck101295,000(90,000)(205,000)CFWD from 2020Total 130 Fleet1,785,400(963,000)(610,400)(127,000)(85,000)Fire150Next Generation 91114695,000(95,000)CFWd from 2021Total 150 Fire95,000(95,000)Engineering210Young St Storm Outlet EA20370,000(70,000)CFWD from 2020Kinsman Bridge Upgrade Design206192,100(186,100)(6,000)CFWD from 2021Crannberry Rd Design212130,000(66,000)(64,000)CFWD from 2022Woodcock & Pheasant Design21590,000(90,000)CFWD from 2022Quarter Town Line & Beech Blvd26285,000(85,000)CFWD from 2020Quarter Town Line at Stoney Cr26330,000(30,000)CFWD from 2020Total 210 Engineering597,100(527,100)(70,000)Public Works220Frances St Reconstruction191663,400(458,700)(204,700)CFWD from 2022Lindsay St Reconstruction193534,200(386,000)(148,200)CFWD from 2022Beech Blvd & Stoney Creek Wall194940,800(294,000)(646,800)ExpendituresContributionto ReservesGrantsDebenturesReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Approved Capital Projects (includes Carryfoward)Town4Page 251 of 295 Total 220 Public Works2,138,400(1,138,700)(646,800)(352,900)Airport240Airport Enhancements321535,000(535,000)CFWD from 2022General Aviation Access Road331195,000(195,000)CFWD from 2021Total 240 Airport730,000(535,000)(195,000)Storm Sewers260Frances St Reconstruction191326,300(326,300)CFWD from 2022Lindsay St Reconstruction193266,200(266,200)CFWD from 2022Beech Blvd & Stoney Creek Wall194235,200(235,200)CFWD from 2022Total 260 Storm Sewers827,700(235,200)(592,500)Cem300Implementation of Master Plan50478,100(78,100)CFWD from 2020Total 300 Cem78,100(78,100)Parks450Pedestrian Connection Langrell62431,500(23,500)(8,000)Northcrest Esates Phase 2638160,000(160,000)Library Lane Enhancement64010,000(10,000)CFWD from 2022Parks signage & install6474,000(4,000)CFWD from 2021Total 450 Parks205,500(37,500)(8,000)(160,000)Rec - Bldg Mtce465Indoor Pool Asset Renewal6834,999,500(3,666,100)(735,000)(450,000)(148,400)Cfwd from 2021Mem, Parking Lot Phase 268835,000(35,000)CFWD from 2021DHW Replacement & Heat Recover713100,000(5,000)(95,000)CFWD form 2019Gen.Buidling Repairs&Maint.71680,000(80,000)CFWD from 2022HVAC Repair/Replacement71850,000(50,000)CFWD from 2022TCC Door replacements719133,700(133,700)Cfwd from 2022LLWP Building Reno7201,000,000(750,000)(250,000)Cfwd from 2021Total 465 Rec - Bldg Mtce6,398,200(4,554,800)(985,000)(615,000)(243,400)Museum475Ann. Slate Roof Repairs76350,000(50,000)CFWD from 2022Total 475 Museum50,000(50,000)ExpendituresContributionto ReservesGrantsDebenturesReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Approved Capital Projects (includes Carryfoward)Town5Page 252 of 295 Economic Dev505VIP Phase 2 - Planning& Design80550,000(50,000)CFWD from 2022Rokeby Road - Eng. Design814265,000(265,000)CFWD from 2021Rokeby Rd Reconstruction815400,000(400,000)CFWD from 2022Total 505 Economic Dev715,000(450,000)(265,000)Total Project Listing$13,620,400($6,228,500)($2,830,000)($3,508,500)($205,000)($425,000)($423,400)ExpendituresContributionto ReservesGrantsDebenturesReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2023 Approved Capital Projects (includes Carryfoward)Town6Page 253 of 295   Capital Budget overview The following is the 10 year Capital forecast of expenditures   Page 254 of 295 Summary Capital Renewal 3% + 1% Scenario Summary Capital Levy 2023 as Base Levy only 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total FI Fire Equipment 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ FI Fire Communications -$-$ -$-$ -$-$-$ -$-$-$ OP Airport -$-$ -$-$ -$-$-$ -$-$-$ OP Bridges 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ OP Fleet 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ OP Roads 620,000$ 620,000$ 620,000$ 620,000$ 620,000$ 620,000$ 620,000$ 620,000$ 620,000$ 620,000$ OP Storm 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ OP Streetlights 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ 350,000$ RC Facilities 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ RC Parks Equipment 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 2,508,000$ 25,080,000$ 2023 as Base, '24-'25 3%, '26-'32 1% 3%3.0%1.0%1.0%1.0%1.0%1.0%1.0%1.0% Levy only 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total FI Fire Equipment 20,000$ 24,578$ 29,469$ 31,194$ 36,541$ 38,381$ 40,281$ 42,243$ 44,268$ 46,359$ FI Fire Communications -$-$ -$-$ -$-$-$ -$-$-$ OP Airport -$80,120$ 165,701$ 195,889$ 329,459$ 370,663$ 654,913$ 689,244$ 724,691$ 761,289$ OP Bridges 55,000$ 67,590$ 81,039$ 85,783$ 100,486$ 105,547$ 110,772$ 116,167$ 121,737$ 127,488$ OP Fleet 55,000$ 67,590$ 81,039$ 85,783$ 100,486$ 105,547$ 110,772$ 116,167$ 121,737$ 127,488$ OP Roads 620,000$ 761,927$ 913,527$ 967,003$ 1,132,756$ 1,189,802$ 1,248,703$ 1,309,518$ 1,372,309$ 1,437,141$ OP Storm 530,000$ 651,325$ 780,918$ 826,632$ 968,324$ 1,017,089$ 1,067,440$ 1,119,426$ 1,173,103$ 1,228,524$ OP Streetlights 350,000$ 350,000$ 350,000$ 350,000$ 310,000$ 301,000$ 50,000$ 50,000$ 50,000$ 50,000$ RC Facilities 685,000$ 841,807$ 1,009,300$ 1,068,383$ 1,251,513$ 1,314,540$ 1,379,615$ 1,446,806$ 1,516,180$ 1,587,809$ RC Parks Equipment 193,000$ 237,181$ 284,372$ 301,019$ 352,616$ 370,374$ 388,709$ 407,640$ 427,186$ 447,368$ 2,508,000$ 3,082,118$ 3,695,364$ 3,911,685$ 4,582,180$ 4,812,943$ 5,051,205$ 5,297,210$ 5,551,211$ 5,813,466$ 44,305,382$ W 3% ('24-'25) and 3,082,118$ 3,695,364$ 3,911,685$ 4,582,180$ 4,812,943$ 5,051,205$ 5,297,210$ 5,551,211$ 5,813,466$ increase of 1% thereafter 19,225,382$ 7 Page 255 of 295 Summary Capital Renewal 3% + 1% Scenario Expenditures 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 FI Fire Equipment 125,000 61,200 86,353 40,326 165,607 64,038 101,358 129,803 79,669 45,414 FI Fire Communications 39,000 158,100 14,045 11,673 48,167 5,521 34,349 43,651 36,905 5,976 OP Airport 160,000 357,000 520,200 159,180 389,664 828,075 84,465 631,785 656,096 717,060 OP Bridges 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550 OP Fleet 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 OP Roads 1,094,890 1,341,716 1,241,716 1,629,789 2,128,533 1,254,856 2,183,276 2,109,263 1,005,649 1,869,587 OP Storm 1,152,900 708,211 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 OP Streetlights 350,000 56,100 156,060 265,300 378,840 828,075 0 0 0 0 RC Facilities 5,710,750 2,580,447 858,330 562,436 535,788 662,460 444,849 413,532 158,166 484,016 RC Parks Equipment 551,000 635,460 315,241 374,604 338,791 257,255 262,405 279,134 272,983 272,483 11,829,545 7,042,282 11,852,065 6,643,142 7,865,625 6,911,869 5,067,430 4,901,583 3,135,803 5,813,189 71,062,532 + Facilities Audit 1,232,783 1,982,583 2,793,550 1,007,241 105,253 26,585,172 4,612,441 3,658,620 572,971 799,809 43,350,423 Total Exp 13,062,328 9,024,865 14,645,615 7,650,383 7,970,878 33,497,041 9,679,872 8,560,203 3,708,774 6,612,998 114,412,955 Total Contributions In Base Levy + Other Revenue 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 FI Fire Equipment 122,250$ 65,000$ 87,750$ 65,000$ 65,000$ 78,000$ 65,000$ 65,000$ 78,000$ 65,000$ FI Fire Communications 45,000$ 195,000$ 45,000$ 45,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ OP Airport 976,000$ -$ -$-$ -$-$-$ -$-$-$ OP Bridges 1,290,000$ 457,000$ 55,000$ 1,355,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 55,000$ OP Fleet 1,187,850$ 450,000$ 245,000$ 350,500$ 680,000$ 420,000$ 207,000$ 196,000$ 135,000$ 310,000$ OP Roads 1,018,250$ 1,370,000$ 1,370,000$ 2,119,094$ 1,624,678$ 1,370,000$ 1,370,000$ 1,370,000$ 1,370,000$ 1,370,000$ OP Storm 1,280,000$ 530,000$ 530,000$ 1,085,460$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ 530,000$ OP Streetlights 350,000$ 350,000$ 350,000$ 350,000$ 310,000$ 301,000$ -$ -$-$-$ RC Facilities 5,495,750$ 2,184,850$ 745,000$ 685,000$ 695,435$ 685,000$ 685,000$ 685,000$ 685,000$ 685,000$ RC Parks Equipment 474,000$ 501,000$ 196,400$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 193,000$ 12,239,100$ 6,102,850$ 3,624,150$ 6,248,053$ 4,203,113$ 3,682,000$ 3,155,000$ 3,144,000$ 3,096,000$ 3,258,000$ 48,752,266$ Total Contributions In Base + 3% & 1% Levy + Other Revenue 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 FI Fire Equipment 122,250$ 69,578$ 97,219$ 76,194$ 81,541$ 96,381$ 85,281$ 87,243$ 102,268$ 91,359$ FI Fire Communications 45,000$ 195,000$ 45,000$ 45,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ OP Airport 976,000$ 80,120$ 165,701$ 195,889$ 329,459$ 370,663$ 654,913$ 689,244$ 724,691$ 761,289$ OP Bridges 1,290,000$ 469,590$ 81,039$ 1,385,783$ 100,486$ 105,547$ 110,772$ 116,167$ 121,737$ 127,488$ OP Fleet 1,187,850$ 462,590$ 271,039$ 381,283$ 725,486$ 470,547$ 262,772$ 257,167$ 201,737$ 382,488$ OP Roads 1,018,250$ 1,511,927$ 1,663,527$ 2,466,097$ 2,137,433$ 1,939,802$ 1,998,703$ 2,059,518$ 2,122,309$ 2,187,141$ OP Storm 1,280,000$ 651,325$ 780,918$ 1,382,092$ 968,324$ 1,017,089$ 1,067,440$ 1,119,426$ 1,173,103$ 1,228,524$ OP Streetlights 350,000$ 350,000$ 350,000$ 350,000$ 310,000$ 301,000$ 50,000$ 50,000$ 50,000$ 50,000$ RC Facilities 5,495,750$ 2,341,657$ 1,069,300$ 1,068,383$ 1,261,948$ 1,314,540$ 1,379,615$ 1,446,806$ 1,516,180$ 1,587,809$ RC Parks Equipment 474,000$ 545,181$ 287,772$ 301,019$ 352,616$ 370,374$ 388,709$ 407,640$ 427,186$ 447,368$ 12,239,100$ 6,676,968$ 4,811,514$ 7,651,738$ 6,317,293$ 6,035,943$ 6,048,205$ 6,283,210$ 6,489,211$ 6,913,466$ 69,466,648$ increase of 20,714,382$ 8 Page 256 of 295 Summary Capital Renewal 3% + 1% Scenario Funding vs Expenditures 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total Total Expenditures 11,829,545$ 7,042,282$ 11,852,065$ 6,643,142$ 7,865,625$ 6,911,869$ 5,067,430$ 4,901,583$ 3,135,803$ 5,813,189$ 71,062,532$ Total Expenditures + FA* 13,062,328$ 9,024,865$ 14,645,615$ 7,650,383$ 7,970,878$ 33,497,041$ 9,679,872$ 8,560,203$ 3,708,774$ 6,612,998$ 114,412,955$ Total Contributions '23 Base 12,239,100$ 6,102,850$ 3,624,150$ 6,248,053$ 4,203,113$ 3,682,000$ 3,155,000$ 3,144,000$ 3,096,000$ 3,258,000$ 48,752,266$ Total Contributions '23 Base + 12,239,100$ 6,676,968$ 4,811,514$ 7,651,738$ 6,317,293$ 6,035,943$ 6,048,205$ 6,283,210$ 6,489,211$ 6,913,466$ 69,466,648$ Funding vs Expenditures 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total Total Expenditures 11,829,545$ 7,042,282$ 11,852,065$ 6,643,142$ 7,865,625$ 6,911,869$ 5,067,430$ 4,901,583$ 3,135,803$ 5,813,189$ 71,062,532$ Total Contributions '23 Base 12,239,100$ 6,102,850$ 3,624,150$ 6,248,053$ 4,203,113$ 3,682,000$ 3,155,000$ 3,144,000$ 3,096,000$ 3,258,000$ 48,752,266$ (22,310,266)$ Total Contributions '23 Base + 12,239,100$ 6,676,968$ 4,811,514$ 7,651,738$ 6,317,293$ 6,035,943$ 6,048,205$ 6,283,210$ 6,489,211$ 6,913,466$ 69,466,648$ (1,595,884)$ -93% *FA = Facilities Audit The 'Total Contributions '23 Base' is the total funding available for all capital, including levy, debt, DCs, etc. that are currently forecasted. DCs & debt have only been forecasted for the next few years, as the DC study update of 2024 will provide an updated listing of projects to earmark the funds to, and further work in asset management will refine the financing strategies of debt issuance and levy apportionment to various asset classes. The 'Total Contributions '23 Base +' is the Base + the 3% ('24-'25) and 1% thereafter Infrastructure Renewal commitment and resulting levy contributions. The total 10-year capital expenditures, as presented, total $71M. If Council adopts only the '23 Base scenario, at the end of 10-years that will still leave a shortfall of $22.3M. By adopting the '23 Base Infrastructure Renewal commitment, the shortfall will be $1.6M, a reduction in the funding gap of 93%. **Note: even at the Base + level, this does not address the Facilities Audit recommended expenditures  $‐  $5,000,000  $10,000,000  $15,000,000  $20,000,000  $25,000,000  $30,000,000  $35,000,000  $40,000,000 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Funding vs Expenditures w Facilities Audit Total Expenditures Total Expenditures + FA* Total Contributions '23 Base Total Contributions '23 Base +  $‐  $2,000,000  $4,000,000  $6,000,000  $8,000,000  $10,000,000  $12,000,000  $14,000,000 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Funding vs Expenditures w‐out Facilities Audit Total Expenditures Total Contributions '23 Base Total Contributions '23 Base + 9 Page 257 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 FIRE Equipment Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032RESERVES Opening Balance:102,237 100,748 110,438 122,752 160,378 77,791 111,308 96,522 54,902 78,329 TRANSFERS IN: Contributions from Capital Levy 20,000 24,578 29,469 31,194 36,541 38,381 40,281 42,243 44,268 46,359 Contributions from Operating Budget 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 Contributions from Development Charges 57,250 0 22,750 0 0 13,000 0 0 13,000 0 Contributions from Provincial Grant 0000000000 224,487 170,326 207,656 198,945 241,919 174,172 196,589 183,764 157,170 169,688 CAPITAL PROJECT COMMITMENTS: Community Risk Assessment/Master Fire Plan 65,000 Traffic Pre-emption Devices 20,000 20,000 20,000 Radio Communications System review/plan 15,000 CC camera system station / generator 10,000 PPE Bunker Gear R&R 30,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Hose/Nozzle R/R 5,000 5,000 5,000 5,000 5,000 Vehicle Extrication Equip 75,000 Rescue Equipment 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Self-contained Breathing Apparatus (SCBA) Mobile/Portable Radios (30)120,000 Lighting Scene / Flash 7,000 7,000 Defibrillators (5)15,000 15,000 Gas Detection Equip (7) PID 10,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Porta tank P2 5,000 Radio Repeaters Tillsonburg (2) csc/reservoir 50,000 Training Props 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Seacan Storage Side of Station 40 ft 10,000 Inflation Adjustment 1,200 3,353 2,326 12,607 6,038 11,358 16,803 11,669 7,414 Total Committments To Capital Projects 125,000 61,200 86,353 40,326 165,607 64,038 101,358 129,803 79,669 45,414 TRANSFERS OUT: Transfers to Operating budget Transfers to Other Reserves Total Expenditures Against Reserves 125,000 61,200 86,353 40,326 165,607 64,038 101,358 129,803 79,669 45,414 Closing Balance Before Interest 99,487 109,126 121,303 158,620 76,312 110,134 95,231 53,961 77,501 124,274 Interest Income 1,261 1,312 1,448 1,759 1,479 1,175 1,291 941 828 1,266 Closing Reserve Balance 100,748 110,438 122,752 160,378 77,791 111,308 96,522 54,902 78,329 125,540 Total Available for Current Projects 10 Page 258 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 FIRECOMM Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:0 6,038 43,244 74,932 109,404 112,616 158,781 176,515 185,110 200,601 TRANSFERS IN: Transfer from Comm Ops Budget 45,000 45,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 Contributions from Provincial Grant 0 150,000 00000000 Contributions from Federal Grant 0000000000 45,000 201,038 88,244 119,932 159,404 162,616 208,781 226,515 235,110 250,601 45,000 195,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 CAPITAL PROJECT COMMITMENTS: Fire Hall tower Dispatch/OPP Workstation Console 30,000 NG 911 phase 3 150,000 Avtec Scout Radio Console (4) @ $40,000 35,000 Reservoir tower replacement / Agreement 20,000 Avtec Outposts (18) at $4500 4,000 4,500 4,500 4,500 4,500 network routers (12) @ $500 6,000 6,000 base radios (27) @ $1300 35,000 power supplies (27) @ 200 5,000 Zetron Encoders (8) @ $5000 5,000 5,000 5,000 5,000 5,000 radio UPS (14)5,000 Dell server 1 @ 16K 16,000 phones / system (2) Dispatch UPS (5) @ $500 3,000 3,000 CAD Station (5) @ $2000 6,000 6,000 Inflation Adjustment 3,100 545 673 3,667 521 3,849 5,651 5,405 976 Total Committments To Capital Projects 39,000 158,100 14,045 11,673 48,167 5,521 34,349 43,651 36,905 5,976 TRANSFERS OUT: Transfers to Operating budget Transfers to Other Reserves Total Expenditures Against Reserves 39,000 158,100 14,045 11,673 48,167 5,521 34,349 43,651 36,905 5,976 Closing Balance Before Interest 6,000 42,938 74,198 108,259 111,237 157,096 174,432 182,864 198,205 244,625 Interest Income 38 306 734 1,145 1,379 1,686 2,083 2,246 2,396 2,783 Closing Reserve Balance 6,038 43,244 74,932 109,404 112,616 158,781 176,515 185,110 200,601 247,408 Total Available for Current Projects 11 Page 259 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 AIRPORT Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:53,361 858,022 590,137 240,798 280,747 223,675 (233,800)337,290 399,325 473,339 Funding Sources: Contributions from Capital Levy 80,120 165,701 195,889 329,459 370,663 654,913 689,244 724,691 761,289 Grants and Subsidies - Federal Grants and Subsidies - Municipal Sale of land 976,000 Transfer from Other Reserve 1,029,361 938,142 755,837 436,688 610,206 594,338 421,113 1,026,534 1,124,015 1,234,629 CAPITAL PROJECT COMMITMENTS: Apron Extension 160,000 Extending Taxiway Charlie to runway 350,000 Terminal Expansion 500,000 Extension of Taxiway southward 150,000 Extending Delta to G3 Taxiway 360,000 Construction of G4 Taxiway 750,000 Extending of G3 Taxiway to Delta Runway 75,000 Widen G1 Taxiway 550,000 Main ramp 560,000 Driveway to Terminal 600,000 Inflation Adjustment 7,000 20,200 9,180 29,664 78,075 9,465 81,785 96,096 117,060 Total Committments To Capital Projects 160,000 357,000 520,200 159,180 389,664 828,075 84,465 631,785 656,096 717,060 TRANSFERS OUT: 17,000 Total Expenditures Against Reserves 177,000 357,000 520,200 159,180 389,664 828,075 84,465 631,785 656,096 717,060 Closing Balance Before Interest 852,361 581,142 235,637 277,508 220,542 (233,737)336,648 394,749 467,919 517,569 Interest Income 5,661 8,995 5,161 3,239 3,133 (63)643 4,575 5,420 6,193 Closing Reserve Balance 858,022 590,137 240,798 280,747 223,675 (233,800)337,290 399,325 473,339 523,762 Total Funding Available for Projects Transfers to Operating budget (Fibre, SWOxford Res#2021-061) 12 Page 260 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 BRIDGES & Culverts Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:693,000 757,006 826,391 (6,413,192) (6,487,095) (7,465,834) (8,230,651) (8,522,944) (8,577,332) (8,677,585) TRANSFERS IN: Contributions from Capital Levy 55,000 67,590 81,039 85,783 100,486 105,547 110,772 116,167 121,737 127,488 Debenture Funding 1,235,000 402,000 1,300,000 Grants and Subsidies - Federal Grants and Subsidies - Provincial Grants and Subsidies - Municipal Transfer from Other Reserve 1,983,000 1,226,597 907,430 (5,027,409) (6,386,609) (7,360,287) (8,119,878) (8,406,777) (8,455,595) (8,550,097) CAPITAL PROJECT COMMITMENTS: CU Quarter Town line CU at stoney Creek - CF 150,000 RW QTL RW at Beech Blvd - CF 1,085,000 BR Kinsmen Ped Bridge 6,000,000 CU Deveonshire Ave Culvert 402,000 CU Lisgar Ave Culvert outlet at brock st e 258,000 CU Lake Lisgar Outlet culvert 295,000 CU Baldwin St. Culvert at participark Trail 150,000 BR Hawkins ped bridge 240,000 75,000 500,000 CU Victoria St. Driveway access culvert 60,000 RW Newell Road east RW 340,000 RW Newell road west RW 298,000 CU Newell Road Culvert 1,300,000 CU Bladwin st. cilvert at Whispering Pine 279,000 CU Braodway & Christie St Culvert 700,000 CU Lisgar Ave North Culvert 265,500 RW Fairway hills blvd and QTL RW 56,013 RW William St and QTL RW 23,000 Inflation Adjustment 8,040 282,921 79,560 75,561 72,870 33,506 8,329 16,817 97,550 Total Committments To Capital Projects 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,235,000 410,040 7,285,921 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550 Closing Balance Before Interest 748,000 816,557 (6,378,491) (6,406,969) (7,379,170) (8,133,157) (8,418,885) (8,471,119) (8,570,412) (9,147,647) Interest Income 9,006 9,835 (34,701) (80,126) (86,664) (97,494) (104,060) (106,213) (107,173) (111,408) Closing Reserve Balance 757,006 826,391 (6,413,192) (6,487,095) (7,465,834) (8,230,651) (8,522,944) (8,577,332) (8,677,585) (9,259,055) Total Funding Available for Projects 13 Page 261 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 FLEET Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:377,795 157,968 (113,172) (777,168) (1,505,977) (2,869,472) (3,853,796) (4,219,677) (4,720,046) (4,799,745) TRANSFERS IN: Contributions from Fleet Operating 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Contributions from Capital Levy 55,000 67,590 81,039 85,783 100,486 105,547 110,772 116,167 121,737 127,488 Debenture Funding 507,000 Contribution from Development Charges Reserve 504,350 Sale of Lands - Airport 315,000 - - - - - - - - Sale of Fleet - Proceeds 66,500 25,000 135,000 240,500 570,000 310,000 97,000 86,000 25,000 200,000 1,565,645 620,558 157,867 (395,886) (780,490) (2,398,925) (3,591,024) (3,962,510) (4,518,309) (4,417,257) CAPITAL PROJECT COMMITMENTS: VA_LIGHT Duty -$ -$ -$ -$ -$ -$ 55,900$ 52,000$ -$ -$ VB_MEDIUM 505,000$ -$ -$ -$ 192,400$ 227,500$ 443,300$ 171,600$ -$ -$ VC_HEAVY 465,000$ 379,000$ -$ 820,300$ 1,846,000$ 765,700$ -$ 403,000$ -$ 658,158$ VD_OFFRD 231,500$ 157,500$ 929,500$ 206,700$ 23,400$ 393,900$ -$ 75,400$ 100,100$ -$ VE_ATTACH 194,500$ 157,500$ -$ 68,900$ -$ -$ -$ -$ -$ -$ VF_TRAILER 15,000$ -$ -$ -$ -$ 26,000$ -$ -$ -$ -$ VG_GEN -$ 40,000$ -$ -$ -$ -$ -$ -$ 122,200$ -$ VH_SMALL -$ -$ -$ -$ -$ -$ 79,300$ -$ -$ -$ VZ_EFLEET 5 8 5 10 5 12 7 10 7 - Inflation Adjustment 14,680 37,552 67,070 169,893 147,105 73,008 104,389 38,148 128,407 Total Committments To Capital Projects 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,411,005 734,008 929,505 1,095,910 2,061,805 1,413,112 578,507 702,010 222,307 786,565 Closing Balance Before Interest 154,640 (113,450) (771,638) (1,491,796) (2,842,295) (3,812,037) (4,169,531) (4,664,520) (4,740,616) (5,203,822) Interest Income 3,328 278 (5,530) (14,181) (27,177) (41,759) (50,146) (55,526) (59,129) (62,522) Closing Reserve Balance 157,968 (113,172) (777,168) (1,505,977) (2,869,472) (3,853,796) (4,219,677) (4,720,046) (4,799,745) (5,266,344) Total Funding Available for Projects 14 Page 262 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 ROADS Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:76,341 176 171,454 598,044 1,447,054 1,474,098 2,181,751 2,023,296 1,998,531 3,147,152 TRANSFERS IN: Contributions from Capital Levy 620,000 761,927 913,527 967,003 1,132,756 1,189,802 1,248,703 1,309,518 1,372,309 1,437,141 Grants and Subsidies - Federal Gas Tax 0 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 Grants and Subsidies - Provincial - OCIF 0 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 Grants and Subsidies - Municipal 225,000 00 Debenture Funding Contribution from Development Charges Reserve 173,250 749,094 254,678 1,094,591 1,512,103 1,834,981 3,064,141 3,584,487 3,413,900 4,180,454 4,082,813 4,120,840 5,334,293 CAPITAL PROJECT COMMITMENTS: Young Street Reconstruction 603,390$ 92,610$ Bayham Line Reconstruction 450,000$ Fox Alley Reconstruction 308,428$ 154,350$ Charlotte + Clarence Street Design 41,500$ Charlotte and Clarence Construction 525,880$ 191,100$ Townline Rd and Goshen St Reconstruction 358,490$ Sidewalk Program 150,000$ 165,000$ 300,000$ Cranberry Line Reconstruction 972,849$ 330,750$ Woodcock and Pheasant Construction 618,049$ 154,350$ Ball St Reconstruction 694,460$ 152,880$ Road Needs Study (PCIs)50,000$ 50,000$ Ontario St Reconstruction 464,415$ 135,240$ Thomas Ave Reconstruction 378,600$ 110,250$ Resurfacing/Asphalt Program – ‐$                 Coon Alley Reconstruction 426,114$ Brock Street Reconstruction 244,425$ Alley Alley Reconstruction 195,540$ Earle Street Reconstruction 394,770$ 94,080$ Elm Street Reconstruction 576,532$ 132,300$ FairField Street Reconstruction 240,390$ 52,920$ Hyman Street Reconstruction 447,392$         98,490$ Bloomer Street Reconstruction 659,947$ Harvey Street Reconstruction 244,425$ Lincoln Street Reconstruction 547,555$ 120,540$ Otter Court Reconstruction 186,970$ 41,160$ Christopher Court Reconstruction 160,260$ 35,280$ Arbour Lane Reconstruction 360,585$ 79,380$ Tillson Street Reconstruction 945,110$ Wolfe Street Reconstruction 433,447$ Work-in-Progress Projects 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Inflation Adjustment 26,308 48,217 93,991 162,039 118,314 244,654 273,045 147,294 305,210 Total Committments To Capital Projects 1,094,890 1,341,716 1,241,716 1,629,789 2,128,533 1,254,856 2,183,276 2,109,263 1,005,649 1,869,587 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,094,890 1,341,716 1,241,716 1,629,789 2,128,533 1,254,856 2,183,276 2,109,263 1,005,649 1,869,587 Closing Balance Before Interest (299)170,388 593,264 1,434,351 1,455,954 2,159,044 1,997,177 1,973,551 3,115,191 3,464,706 Interest Income 475 1,066 4,779 12,702 18,144 22,707 26,118 24,980 31,961 41,324 Closing Reserve Balance 176 171,454 598,044 1,447,054 1,474,098 2,181,751 2,023,296 1,998,531 3,147,152 3,506,031 Total Funding Available for Projects 15 Page 263 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 STORM CAPITAL Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:36,742 165,096 109,918 449,619 714,577 866,855 1,070,370 1,071,900 1,680,358 2,288,903 TRANSFERS IN: Contributions from Capital Levy 530,000 651,325 780,918 826,632 968,324 1,017,089 1,067,440 1,119,426 1,173,103 1,228,524 Grants and Subsidies - Federal Gas Tax 525,000 000000000 Grants and Subsidies - Provincial - OCIF 225,000 000000000 Contribution - Development Charges Reserve 555,460 Grants and Subsidies - Municipal 0 0 0 1,316,742 816,420 890,836 1,831,710 1,682,901 1,883,944 2,137,809 2,191,326 2,853,460 3,517,426 CAPITAL PROJECT COMMITMENTS: Young Street Construction 857,000 Townline Construction 254,400 Charlotte + Clarence Street Design 41,500 Charlotte and Clarence Construction 495,946 Townline and Goshen 198,378 Cranberry construction 721,376 Woodcock and Pheasant Construction 427,424 Ball Construction 468,895 Culverts Needs Studies (OSIMs)25,000 25,000 25,000 Storm Pond Maintenance 85,000 85,000 Ontario St Reconstruction 414,791 Thomas St Reconstruction 338,145 Coon Alley 75,000 Brock Street 55,000 Alley Alley Reconstruction 108,206 Earle Street Reconstruction 270,516 Elm Street Reconstruction 392,248 FairField Street Reconstruction 162,310 Hyman Street Reconstruction 302,076 Bloomer Street 35,000 Harvey Street 55,000 Lincoln Street 369,705 Otter Court Reconstruction 126,241 Christopher Court 108,206 Arbour Lane 243,464 Tillson Street 522,998 Wolfe Street 342,654 Inflation Adjustment 13,886 17,268 64,843 62,871 77,842 120,935 68,358 86,300 168,889 Total Committments To Capital Projects 1,152,900 708,211 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 1,152,900 708,211 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 Closing Balance Before Interest 163,842 108,209 446,143 707,346 857,032 1,058,337 1,058,594 1,663,263 2,264,249 2,482,886 Interest Income 1,254 1,708 3,475 7,231 9,823 12,032 13,306 17,095 24,654 29,824 Closing Reserve Balance 165,096 109,918 449,619 714,577 866,855 1,070,370 1,071,900 1,680,358 2,288,903 2,512,710 Total Funding Available for Projects 16 Page 264 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 STREETLIGHTS Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:0 0 295,737 494,586 585,997 524,052 234 50,549 101,493 153,075 Funding Sources: Contributions from Capital Levy 350,000 350,000 350,000 350,000 310,000 301,000 50,000 50,000 50,000 50,000 Grants and Subsidies - Federal Grants and Subsidies - Municipal Transfer from Other Reserve 350,000 350,000 645,737 844,586 895,997 825,052 50,234 100,549 151,493 203,075 CAPITAL PROJECT COMMITMENTS: SL Van Norman Heights Subdivision 350,000 SL Annandale Subdivision 150,000 250,000 350,000 PXO Broadway at Burger King PXO 55,000 TL Gibson and broadway Traffic lights Lights 750,000 Inflation Adjustment 1,100 6,060 15,300 28,840 78,075 0000 Total Committments To Capital Projects 350,000 56,100 156,060 265,300 378,840 828,075 0000 TRANSFERS OUT: Total Expenditures Against Reserves 350,000 56,100 156,060 265,300 378,840 828,075 0000 Closing Balance Before Interest 0 293,900 489,677 579,286 517,157 (3,023)50,234 100,549 151,493 203,075 Interest Income 0 1,837 4,909 6,712 6,895 3,256 315 944 1,581 2,226 Closing Reserve Balance 0 295,737 494,586 585,997 524,052 234 50,549 101,493 153,075 205,300 Total Funding Available for Projects Transfers to Operating budget 17 Page 265 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023 - 2032 FACILITIES Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032RESERVES Opening Balance:410,468 199,255 (38,537)173,270 684,545 1,423,800 2,097,752 3,064,583 4,142,622 5,560,906 TRANSFERS IN: Contributions from Capital Levy 685,000$ 841,807$ 1,009,300$ 1,068,383$ 1,251,513$ 1,314,540$ 1,379,615$ 1,446,806$ 1,516,180$ 1,587,809$ Grants and Subsidies - Federal 750,000$ Grants and Subsidies - Federal 1,691,575$ 308,225$ Grants and Subsidies - Provincial 1,358,075$ 308,225$ Grants and Subsidies - Provincial (Trillium)148,500$ -$ -$ Debenture Funding 250,000$ 735,000$ Contribution from Development Charges Reserve -$ 10,435$ Contribution from Facility Infrastrucuture 35,000$ Contribution from Facility Infrastrucuture 50,000$ Contribution from Facility Infrastrucuture 450,000$ User Fees 60,000$ 60,000$ User Pay Debt 17,600$ 148,400$ 5,906,218 2,540,912 1,030,763 1,241,653 1,946,492 2,738,339 3,477,368 4,511,389 5,658,802 7,148,715 CAPITAL PROJECT COMMITMENTS: Carry Forward Facility Projects #683 Indoor Pool Asset Renewal CF 3,499,650$ 1,499,850$ #688 Parking Lot Refurbishing CF 35,000$ #763 Museum Roof Repairs CF 50,000$ #719 OFT Grant TCC Doors CF 148,500$ #720 LLWP Building Reno CF 1,000,000$ #713 DHW Replacement & Heat Recover CF 17,600$ New Projects #657 Signage 3,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ #675 Annual LED Light Conversion 22,000$ 40,000$ 40,000$ 40,000$ 50,000$ #688 Parking Lot Refurbishing 200,000$ 100,000$ 100,000$ 100,000$ 150,000$ #703 Roof Repair/Replacement 125,000$ 150,000$ 200,000$ 200,000$ 200,000$ 200,000$ 150,000$ 150,000$ 200,000$ #716 Gen. Building Repairs & Mtce 60,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ #717 Security & Access Control Systems 20,000$ 10,000$ 10,000$ 10,000$ #718 HVAC General Repairs 30,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ Arena Dehumidifier 155,000$ Fire Hall DieselExhaust System 90,000$ Fire Hall Floor Slab (paramedic bay)20,000$ Floor Scrubber 10,000$ 10,000$ Health Club 80,000$ 25,000$ Ice Resurfacing Machine 100,000$ New flooring in Dressing Rooms 125,000$ 80,000$ Property Standards & Beautification 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ Recreation Minor Capital 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 200,000$ 10,000$ 10,000$ 10,000$ 10,000$ TCC Furnishings 25,000$ Windows in Lion's Den 60,000$ #683 Indoor Pool Asset (Contr to Reserve)200,000$ 200,000$ AQUATICS #676 LLWP Deck & Furnishings 80,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 25,000$ 10,000$ 10,000$ Natatorium 20,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 10,000$ 5,000$ 5,000$ CEMETERY #501 New Columbarium 60,000$ 60,000$ Laneway Repairs and Construction 50,000$ 50,000$ 50,000$ 50,000$ MUSEUM #763 Museum Roof Repairs 45,000$ #761 Museum Repairs & Maintenance 35,000$ Bathroom renos 80,000$ Front Reception AODA Redesign Kitchen upgrade 10,000$ LED Lights (parking lot and exterior)15,000$ Municipal Cultural Plan 20,000$ Replace Windows 325,000$ Inflation Adjustment 50,597 33,330 32,436 40,788 62,460 49,849 53,532 23,166 79,016 Total Committments To Capital Projects 5,710,750 2,580,447 858,330 562,436 535,788 662,460 444,849 413,532 158,166 484,016 TRANSFERS OUT: Transfers to Operating budget Total Expenditures Against Reserves 5,710,750 2,580,447 858,330 562,436 535,788 662,460 444,849 413,532 158,166 484,016 Closing Balance Before Interest 195,468 (39,535)172,433 679,217 1,410,704 2,075,879 3,032,519 4,097,857 5,500,636 6,664,699 Interest Income 3,787 998 837 5,328 13,095 21,873 32,064 44,765 60,270 76,410 Closing Reserve Balance 199,255 (38,537)173,270 684,545 1,423,800 2,097,752 3,064,583 4,142,622 5,560,906 6,741,109 Total Funding Available for Projects 18 Page 266 of 295 Town of Tillsonburg 10 Year Continuity Schedule 2023-2032 PARKS Capital Capital Renewal 3% + 1% Scenario 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 RESERVES Opening Balance:80,000 3,519 -87,281 -116,013 -191,508 -179,990 -68,415 57,824 187,856 345,372 TRANSFERS IN: Contributions from Capital Levy 193,000 237,181 284,372 301,019 352,616 370,374 388,709 407,640 427,186 447,368 Grants and Subsidies - Federal Grants and Subsidies - Provincial Contribution from Developer Charges 130,000 Contribution from Development Charges Reserve 8,000 308,000 3,400 Contribution from Parkland Trust 31,000 Contribution from Cash-in-Lieu/Parkland Reserve 112,000 Transfers from Other Reserves Total Available Funds 554,000 548,699 200,491 185,006 161,108 190,384 320,295 465,464 615,043 792,740 CAPITAL PROJECT COMMITMENTS: Carry Forward Parks Projects #624 Pedestrian Connection Langrell CF 31,500 #638 Northcrest Estates Park II CF 160,000 #647 Signage CF 4,000 New Projects - Parks #636 Playground Replacement Program 95,000 100,000 100,000 100,000 120,000 120,000 120,000 120,000 120,000 120,000 #637 Dog Park 2,500 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 #639 Tree Planting Urban Forestry 8,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 #647 Signage 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Bert Newman Park Gazebo 30,000 Broadway Parkette Fountain Replacement 40,000 Corination Pavilion Project 100,000 Lake Lisgar Maintenance & Shoreline Protection 15,000 40,000 20,000 80,000 10,000 Maintenance, Repairs & AODA 25,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Outdoor Fitness Park Unit 40,000 Pickleball Courts 400,000 Site Amenities 10,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Sports Field Maintenance/Repairs 50,000 20,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Tennis Court Suface 145,000 Trails & Pathways 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Inflation Adjustment 12,460 12,241 21,604 25,791 24,255 29,405 36,134 39,983 44,483 TOTAL 551,000 635,460 315,241 374,604 338,791 257,255 262,405 279,134 272,983 272,483 TRANSFERS OUT: Transfers to Operating budget Transfers to Other Reserves Total Expenditures Against Reserves 551,000 635,460 315,241 374,604 338,791 257,255 262,405 279,134 272,983 272,483 Closing Balance Before Interest 3,000 (86,761) (114,750) (189,598) (177,683) (66,872)57,890 186,330 342,060 520,257 Interest Income 519 (520) (1,263) (1,910) (2,307) (1,543) (66)1,526 3,312 5,410 Closing Reserve Balance 3,519 (87,281) (116,013) (191,508) (179,990) (68,415)57,824 187,856 345,372 525,667 19 Page 267 of 295 PRINCIPAL BALANCES O/S AT DECEMBER 31 2021 2022 2023 PRINCIPAL PRINCIPAL PRINCIPAL Elliot Fairbairn Centre 154,696.40 139,231.96 123,767.52 Superbuild Project 79,968.80 71,966.72 63,964.64 Arena HVAC 273,588.84 244,788.12 215,987.40 Golf Course 171,011.16 153,011.88 135,012.60 Glendale/Glenridge/Poplar 2,504.20 2,004.48 1,504.76 Glendale/Glenridge/Winona 40,001.20 32,001.28 24,001.36 Glendale/Allen 18,748.65 14,998.56 11,248.47 Elgin 3,596.95 2,874.88 2,152.81 Lisgar 13,578.20 10,865.68 8,153.16 Dereham 4,312.70 3,450.88 2,589.06 Tanager 3,676.65 2,939.76 2,202.87 Townline 19,456.45 15,564.48 11,672.51 Delevan Road Work 37,920.00 35,550.00 33,180.00 Roads Resurfacing 40,000.00 37,500.00 35,000.00 Edgewood Drive 55,322.56 51,864.90 48,407.24 Venision East 9,930.56 9,309.90 8,689.24 Quarterline South 98,666.68 92,500.00 86,333.32 Concession St. Bridge 106,666.68 100,000.00 93,333.32 Glendale Poplar 28,444.36 26,666.60 24,888.84 GPS Equipment 6,165.00 5,137.50 4,110.00 Airport Hanger Taxiway 15,000.00 12,500.00 10,000.00 Airport Lighting 2,700.00 2,250.00 1,800.00 Airport Taxiway 7,098.00 5,915.00 4,732.00 Arena Floor 167,007.72 151,825.20 136,642.68 Tennis Courts 42,240.00 38,400.00 34,560.00 CCC Lobby Floor 7,057.60 6,416.00 5,774.40 CSC-HVAC 12,600.00 10,800.00 9,000.00 Maple Lane 198,065.04 186,414.12 174,763.20 Linkoln Street 100,627.62 94,708.36 88,789.10 Quarterline 230,245.82 216,701.96 203,158.10 350HP Truck Rep #111 42,082.50 36,471.50 30,860.50 Quarterline Railway Track 336,601.25 317,366.87 298,132.49 Misc Street Paving 221,666.75 209,000.09 196,333.43 Works Building Drain 17,500.00 16,500.00 15,500.00 Trail Development 356,605.75 336,228.29 315,850.83 William to Beech Blvd 153,704.21 145,414.75 137,125.29 Downtown Parking-Epple 126,140.28 119,303.00 112,465.72 Hydro Hybrid Bucket Truck 69,372.10 49,551.50 29,730.90 Lisgar & 4th 247,000.00 234,000.00 221,000.00 Fire Truck 213,666.20 170,932.96 128,199.72 Arena 512,421.93 260,650.04 0.00 Rural Broadband 45,615.89 23,245.92 0.00 Fleet - Replace #062 94,110.00 70,632.00 47,154.00 Fleet - Replace #040 13,145.00 9,834.00 6,523.00 Fleet - Replace #046 13,145.00 9,834.00 6,523.00 TCC - Roof- Senior Centre/Auditorium 62,000.00 46,500.00 31,000.00 EFC Roof 24,000.00 18,000.00 12,000.00 Trottier Stage 3 300,000.00 280,000.00 260,000.00 Replaces 1995 Freightliner FL70 (#072) 145,333.30 130,799.96 116,266.62 Fleet - Replace #062 156,000.00 130,000.00 104,000.00 Riverview Stage 1 77,840.00 72,975.00 68,110.00 Fire Pumper Truck # 070 364,833.36 331,666.70 298,500.04 Sidewalk Machine, replaces #083 90,000.00 75,000.00 60,000.00 55HP Tractor Service Expansion #089 36,666.64 33,333.30 29,999.96 Gas detection and Air monitoring 15,600.00 13,000.00 10,400.00 Carroll Trail 45,000.00 37,500.00 30,000.00 Roof Repairs at TCC 122,833.36 111,666.70 100,500.04 LED lights on Ice pads at TCC 72,000.00 67,500.00 63,000.00 Design Energy Conservation at TCC 34,400.00 32,250.00 30,100.00 Fire Comm - Dispatching eqpt- Hanover 10,560.00 5,280.00 0.00 Storm Drainage Channel Project 30,663.43 0.00 1 HomePage 268 of 295 PRINCIPAL BALANCES O/S AT DECEMBER 31 2021 2022 2023 PRINCIPAL PRINCIPAL PRINCIPAL Water Service Truck - Rep. #044 120,499.40 103,285.20 86,071.00 Fire Comm - Dispatching eqpt- Ripley's 11,529.20 5,764.60 0.00 Fire Comm - New Console 65,450.00 56,100.00 46,750.00 Broadway&Brock St interesction- Accessible Upgrade 51,000.00 48,000.00 45,000.00 TCC -Retrofit 1,772,250.00 1,668,000.00 1,563,750.00 Waterpark renos 70,000.00 60,000.00 50,000.00 Streetlights LED Conversion 1,125,000.00 975,000.00 825,000.00 Streetlights LED Conversion - BIA 80,500.00 69,000.00 57,500.00 Broadway&Glendale St interesction- Pedestrian Crossing 28,000.00 24,000.00 20,000.00 Snowplow Truck Rep #064 192,500.00 165,000.00 137,500.00 Bay lights conversion to LED 28,000.00 24,000.00 20,000.00 Fire Comm - Dispatching eqpt- South Huron 22,549.60 15,024.40 7,499.20 Roads- Lawrie/Jane & Ried St 312,800.00 299,200.00 285,600.00 Roads- Bradbun stage 2 of 2 450,800.00 431,200.00 411,600.00 Replace #26 w Dodge Ram 21,000.00 14,000.00 7,000.00 DHW System replacement 76,000.00 66,500.00 57,000.00 Replace #41 Hydro Service Truck 52,000.00 45,500.00 39,000.00 Aerial Fire Truck Repl #73 805,000.00 759,000.00 713,000.00 Replacement of heavy duty hydro cable truck 324,706.66 301,513.32 278,319.98 Lighting conversion to LED in the work bays at the CSC 36,000.00 32,000.00 28,000.00 Replacement of a F350 Truck with and aluminum dump body 66,150.00 58,800.00 51,450.00 Installing municipal infrastructure/services to three privately owned lots which will be fully recovered. 92,000.00 69,000.00 46,000.00 New Columbaria 34,560.00 33,120.00 31,680.00 Replacement of off road equipment 420D backhoe 117,000.00 104,000.00 91,000.00 Replacement of light duty cable trailer 9,333.34 8,666.68 8,000.02 Purchase of light duty utility van 32,000.00 24,000.00 16,000.00 Purchase of medium duty 1-ton with aluminum dump body truck 33,750.00 30,000.00 26,250.00 Replacement of existing self contained breathing apparatus 135,000.00 120,000.00 105,000.00 To upgrade the fire dispatch radio console to move from our current system of 24 channels to 40. 34,200.00 30,400.00 26,600.00 widening of the intersection to accommodate a left turn lane into a potential new industrial park 78,254.36 74,135.72 70,017.08 Van Norman Innovation Park - Phase 2 864,000.00 828,000.00 792,000.00 Overhead Door Repairs 28,500.00 27,000.00 25,500.00 7400 Plow/wing Truck Rpl# 61 138,113.00 124,301.70 110,490.40 Replace Parks Unit # 88 93,314.00 83,982.60 74,651.20 New Cemetery Unit 62,811.00 50,248.80 37,686.60 Replace Buidling unit #39 36,610.00 29,288.00 21,966.00 TFRS Radio Communication Towers Equipment 38,397.00 35,837.20 33,277.40 Replace Hydro unit # 65 48,677.00 38,941.60 29,206.20 Fire Communication Customers 55,169.00 44,135.20 33,101.40 Next Gen 911 95,000.00 76,000.00 57,000.00 Elliot Fairbairn Roof 182,426.00 173,304.70 164,183.40 Replace Cemetery Unit# 87 156,608.45 140,123.35 13,922,254.35 12,554,452.97 11,034,467.37 Note: debt was not placed in 2022 - due timing of certain capital projects Total new debt 0.00 0.00 0.00 Total Debt outstanding 13,922,254.35 12,554,452.97 11,034,467.37 2 Page 269 of 295 PRINCIPAL BALANCES O/S AT DECEMBER 31 - TAX SUPPORTED TERM Year of 2021 2022 2023 Maturity PRINCIPAL PRINCIPAL PRINCIPAL 3179 Elliot Fairbairn Centre 25 2031 154,696.40 139,231.96 123,767.52 3179 Superbuild Project 25 2031 79,968.80 71,966.72 63,964.64 3179 Arena HVAC 25 2031 273,588.84 244,788.12 215,987.40 3179 Golf Course 25 2031 171,011.16 153,011.88 135,012.60 3166 Glendale/Glenridge/Poplar 20 2026 2,504.20 2,004.48 1,504.76 3166 Glendale/Glenridge/Winona 20 2026 40,001.20 32,001.28 24,001.36 3166 Glendale/Allen 20 2026 18,748.65 14,998.56 11,248.47 3166 Elgin 20 2026 3,596.95 2,874.88 2,152.81 3166 Lisgar 20 2026 13,578.20 10,865.68 8,153.16 3166 Dereham 20 2026 4,312.70 3,450.88 2,589.06 3166 Tanager 20 2026 3,676.65 2,939.76 2,202.87 3166 Townline 20 2026 19,456.45 15,564.48 11,672.51 OIPC Delevan Road Work 30 2037 37,920.00 35,550.00 33,180.00 OIPC Roads Resurfacing 30 2037 40,000.00 37,500.00 35,000.00 OIPC Edgewood Drive 30 2037 55,322.56 51,864.90 48,407.24 OIPC Venision East 30 2037 9,930.56 9,309.90 8,689.24 OIPC Quarterline South 30 2037 98,666.68 92,500.00 86,333.32 OIPC Concession St. Bridge 30 2037 106,666.68 100,000.00 93,333.32 OIPC Glendale Poplar 30 2037 28,444.36 26,666.60 24,888.84 OIPC GPS Equipment 20 2027 6,165.00 5,137.50 4,110.00 OIPC Airport Hanger Taxiway 20 2027 15,000.00 12,500.00 10,000.00 OIPC Airport Lighting 20 2027 2,700.00 2,250.00 1,800.00 OIPC Airport Taxiway 20 2027 7,098.00 5,915.00 4,732.00 OIPC Arena Floor 25 2032 167,007.72 151,825.20 136,642.68 OIPC Tennis Courts 25 2032 42,240.00 38,400.00 34,560.00 OIPC CCC Lobby Floor 25 2032 7,057.60 6,416.00 5,774.40 OIPC CSC-HVAC 20 2028 12,600.00 10,800.00 9,000.00 OIPC Maple Lane 30 2038 198,065.04 186,414.12 174,763.20 OIPC Linkoln Street 30 2038 100,627.62 94,708.36 88,789.10 OIPC Quaterline 30 2038 230,245.82 216,701.96 203,158.10 OIPC 350 HP Truck Rep # 111 20 2029 42,082.50 36,471.50 30,860.50 OIPC Quaterline Railway Track 30 2039 336,601.25 317,366.87 298,132.49 OIPC Misc Street Paving 30 2039 221,666.75 209,000.09 196,333.43 OIPC Works Building Drain 30 2039 17,500.00 16,500.00 15,500.00 OIPC Trail Development 30 2039 356,605.75 336,228.29 315,850.83 OIPC William to Beech Blvd 30 2040 153,704.21 145,414.75 137,125.29 OIPC Downtown Parking-Epple 30 2040 126,140.28 119,303.00 112,465.72 OIPC Hydro Hybrid Bucket Truck 15 2025 69,372.10 49,551.50 29,730.90 Rural Broadband 10 2023 45,615.89 23,245.92 0.00 Fleet - Replace #075 10 2025 94,110.00 70,632.00 47,154.00 Fleet - Replace #040 10 2025 13,145.00 9,834.00 6,523.00 Fleet - Replace #046 10 2025 13,145.00 9,834.00 6,523.00 TCC - Roof- Senior Centre/Auditorium 10 2025 62,000.00 46,500.00 31,000.00 EFC Roof 10 2025 24,000.00 18,000.00 12,000.00 Trottier Stage 3 20 2036 300,000.00 280,000.00 260,000.00 Fleet - Replace #062 10 2027 156,000.00 130,000.00 104,000.00 Riverview Stage 1 20 2037 77,840.00 72,975.00 68,110.00 Sidewalk Machine, replaces #083 10 2027 90,000.00 75,000.00 60,000.00 55HP Tractor Service Expansion #089 15 2032 36,666.64 33,333.30 29,999.96 Gas detection and Air monitoring 10 2027 15,600.00 13,000.00 10,400.00 Carroll Trail 10 2027 45,000.00 37,500.00 30,000.00 Roof Repairs at TCC 15 2032 122,833.36 111,666.70 100,500.04 LED lights on Ice pads at TCC 20 2037 72,000.00 67,500.00 63,000.00 Design Energy Conservation at TCC 20 2037 34,400.00 32,250.00 30,100.00 Broadway&Glendale St interesction- Pedestrian Crossing 10 2028 28,000.00 24,000.00 20,000.00 Snowplow Truck Rep #064 10 2028 192,500.00 165,000.00 137,500.00 Broadway&Brock St intersection- Accessible Upgrade 20 2038 51,000.00 48,000.00 45,000.00 Storm Channel Outlet Dranage 4 2022 30,663.43 0.00 Aerial Fire Truck 20 2039 805,000.00 759,000.00 713,000.00 Roads- Lawrie/Jane & Ried St 25 2044 312,800.00 299,200.00 285,600.00 Roads- Bradbun stage 2 of 2 25 2044 450,800.00 431,200.00 411,600.00 Replacement of a F350 Truck with and aluminum dump body 10 2030 66,150.00 58,800.00 51,450.00 Installing municipal infrastructure/services to three privately owned lo 5 2025 92,000.00 69,000.00 46,000.00 3 Page 270 of 295 PRINCIPAL BALANCES O/S AT DECEMBER 31 - TAX SUPPORTED TERM Year of 2021 2022 2023 Maturity PRINCIPAL PRINCIPAL PRINCIPAL Self contained breathing apparatus - Fire 10 2030 135,000.00 120,000.00 105,000.00 widening of the intersection to accommodate a left turn lane into a potential new industrial park 20 2040 78,254.36 74,135.72 70,017.08 Van Norman Innovation Park - Phase 2 25 2045 864,000.00 828,000.00 792,000.00 Overhead Door Repairs 20 2040 28,500.00 27,000.00 25,500.00 7400 Plow/wing Truck Rpl# 61 10 2031 138,113.00 124,301.70 110,490.40 Replace Parks Unit # 88 10 2031 93,314.00 83,982.60 74,651.20 New Cemetery Unit 5 2026 62,811.00 50,248.80 37,686.60 Replace Buidling unit #39 5 2026 36,610.00 29,288.00 21,966.00 TFRS Radio Communication Towers Equipment 15 2036 38,397.00 35,837.20 33,277.40 Replace Cemetery Unit# 87 10 2032 0.00 156,608.45 140,123.35 Elliot Fairbairn Roof 20 2041 182,426.00 173,304.70 164,183.40 Total Tax Supported Debt before new debt 9,646,520.15 8,724,221.97 7,649,739.57 New Debt Proceeds Note: debt was not placed in 2022 - due timing of certain capital projects Total New Tax supported Debt 0.00 0.00 0.00 Committed debt but not issued Indoor Pool Asset Renewal 735,000.00 735,000.00 735,000.00 Rpl#60 335 Snowplow Truck 90,000.00 90,000.00 90,000.00 Replace Fire Unit #37 88,000.00 88,000.00 88,000.00 Replace Fire Unit# 38 50,000.00 50,000.00 50,000.00 Replace Cemetery Unit# 87 115,000.00 0.00 0.00 New RCP Mini Cargo Van 40,000.00 40,000.00 40,000.00 Asset Management -Facilities Analysis 70,000.00 0.00 0.00 Replace # 63 Snowplow/Sanders 280,000.00 280,000.00 070 Rpl Cemetery Unit# 87 175,000.00 175,000.00 071 Rpl Parks Unit # 88 125,000.00 125,000.00 073 New Cemetery Mower 115,000.00 115,000.00 LLWP building Renovations 250,000.00 250,000.00 Beech Blvd & Stoney Creek Retaining Walls -Roads 646,800.00 646,800.00 Beech Blvd & Stoney Creek Retaining Walls -Storm Sewers 235,200.00 235,200.00 1,188,000.00 2,830,000.00 2,830,000.00 Request for 2023 507,000 Total Tax Supported Debt Outstanding 10,834,520.15 11,554,221.97 10,479,739.57 4 Page 271 of 295 PRINCIPAL BALANCES O/S AT DECEMBER 31 - User Pay / Operational Savings Debt TERM Year of 2021 2022 2023 Maturity PRINCIPAL PRINCIPAL PRINCIPAL User Pay Debt Service Truck Rep#044 - Water Dept 10 2028 120,499.40 103,285.20 86,071.00 Waterpark renos 10 2028 70,000.00 60,000.00 50,000.00 LED Streetlights Conversion - BIA 10 2028 80,500.00 69,000.00 57,500.00 Fire Comm - Dispatching equipment- Hanover 5 2023 10,560.00 5,280.00 0.00 Fire Comm - Dispatching equipment- Ripley's 5 2023 11,529.20 5,764.60 0.00 Fire Comm Console 10 2028 65,450.00 56,100.00 46,750.00 Fire Comm - Dispatching equipment- South Huron 5 2024 22,549.60 15,024.40 7,499.20 Fleet -Replace Caravan with Dodge Ram 5 2024 21,000.00 14,000.00 7,000.00 Hydro Service truck 10 2029 52,000.00 45,500.00 39,000.00 Hydro Cable truck 15 2035 324,706.66 301,513.32 278,319.98 New Columbaria 25 2045 34,560.00 33,120.00 31,680.00 Off road equipment 420D backhoe 10 2030 117,000.00 104,000.00 91,000.00 light duty cable trailer 5 2035 9,333.34 8,666.68 8,000.02 light duty utility van 5 2025 32,000.00 24,000.00 16,000.00 medium duty 1-ton with aluminum dump body truck 10 2030 33,750.00 30,000.00 26,250.00 Fire dispatch radio console 10 2030 34,200.00 30,400.00 26,600.00 Replace Hydro unit # 65 5 2026 48,677.00 38,941.60 29,206.20 Fire Communication Customers 5 2026 55,169.00 44,135.20 33,101.40 Next Gen 911 5 2026 95,000.00 76,000.00 57,000.00 User pay debt Outstanding 1,238,484.20 1,064,731.00 890,977.80 Committed User pay debt but not issued Construction Financing - Hwy # 3 Clearview Drive Extension 1,650,000.00 1,650,000.00 Constructing Financing - Hwy # 3 Business Park SWM Facility 438,000.00 438,000.00 Indoor Pool Asset Renewal 148,400.00 148,400.00 148,400.00 Replace Water Unit #28 35,000.00 35,000.00 35,000.00 2,271,400.00 2,271,400.00 183,400.00 Request for 2023 0.00 Total User pay debt Outstanding 3,509,884.20 3,336,131.00 1,074,377.80 LED Streetlights Conversion - Town - Construction Financing 10 2029 1,125,000.00 975,000.00 825,000.00 TCC Retrofit - Cogen 20 2038 1,772,250.00 1,668,000.00 1,563,750.00 Bay lights conversion to LED 10 2028 28,000.00 24,000.00 20,000.00 DHW System replacement 10 2029 76,000.00 66,500.00 57,000.00 Lighting conversion to LED in the work bays at the CSC 10 2030 36,000.00 32,000.00 28,000.00 Committed Operational Savings debt but not issued Total Operational Savings Debt Outstanding 3,037,250.00 2,765,500.00 2,493,750.00 5 Page 272 of 295 Municipal Act, 2001 Loi de 2001 sur les municipalités ONTARIO REGULATION 284/09 BUDGET MATTERS — EXPENSES Consolidation Period: From July 31, 2009 to the e-Laws currency date. No amendments. This Regulation is made in English only. Exclusion 1.In preparing the budget for a year, a municipality or local board may exclude from the estimated expenses described in paragraph 3 of subsection 289 (2) and in paragraph 3 of subsection 290 (2) of the Act all or a portion of the following: 1. Amortization expenses. 2. Post-employment benefits expenses. 3. Solid waste landfill closure and post-closure expenses. O. Reg. 284/09, s. 1. Report 2.(1) For 2011 and subsequent years, the municipality or local board shall, before adopting a budget for the year that excludes any of the expenses listed in section 1, (a) prepare a report about the excluded expenses; and (b) adopt the report by resolution. O. Reg. 284/09, s. 2 (1). (2) If a municipality or local board plans to adopt or has adopted a budget for 2010 that excludes any of the expenses listed in section 1, the municipality or local board shall, within 60 days after receiving its audited financial statements for 2009, (a) prepare a report about the excluded expenses; and (b) adopt the report by resolution. O. Reg. 284/09, s. 2 (2). Contents 3.A report under section 2 shall contain at least the following: 1. An estimate of the change in the accumulated surplus of the municipality or local board to the end of the year resulting from the exclusion of any of the expenses listed in section 1. 2. An analysis of the estimated impact of the exclusion of any of the expenses listed in section 1 on the future tangible capital asset funding requirements of the municipality or local board. O. Reg. 284/09, s. 3. Review 4.The Ministry of Municipal Affairs and Housing shall initiate a review of this Regulation on or before December 31, 2012. O. Reg. 284/09, s. 4. 5.OMITTED (PROVIDES FOR COMING INTO FORCE OF PROVISIONS OF THIS REGULATION). O. Reg. 284/09, s. 5. 1 Home Page 273 of 295 2022 Sub-Total Total 2023 Sub-Total Total Budget Budget REVENUES Operating $25,274,700 $26,519,396 Capital 7,955,200 7,955,200 7,955,200 7,067,100 7,067,100 7,067,100 LESS: Transfer from other funds 1,449,600 1,881,000 Proceeds on debenture issue 1,416,000 507,000 Proceeds on user pay debtenture issue 0 0 TOTAL REVENUE 30,364,300 30,364,300 -30,364,300 31,198,496 31,198,496 -31,198,496 EXPENSES Operating 25,414,754 26,660,832 Non-Tangible Capital 74,000 331,000 Capital 7,881,200 6,736,100 LESS: Transfer to other funds 302,600 547,119 Capital Expenses 7,881,200 7,881,200 7,881,200 6,736,100 6,736,100 6,736,100 Debt Principal payments 1,513,104 1,482,404 TOTAL EXPENSES 23,673,050 23,673,050 23,673,050 24,962,309 24,962,309 24,962,309 ANNUAL SURPLUS: before exclusions 54,037,350 6,691,250 -6,691,250 56,160,805 6,236,187 -6,236,187 EXCLUSIONS: Amortization of TCA 3,078,064 3,466,698 Post Employment Benefits Solid Waste Landfill Closure and Post-Closures TOTAL EXCLUSIONS 3,078,064 3,466,698 CHANGE TO ANNUAL SURPLUS: after exclusions 54,037,350 54,037,350 3,613,186 56,160,805 56,160,805 2,769,489 2 Page 274 of 295  Example Outline for Conversion from Fund to Accrual Accounting Revenues Operating As per the proposed budget Capital As per the proposed budget Less: Transfer from other funds Proceeds on long term debt issue Total Revenues Expenses Operating As per the proposed budget Capital As per the proposed budget Less: Transfer to other funds Tangible Capital Assets Debt Principal Payments Total Expenses Annual Surplus: before exclusions Revenues less Expenses Exclusions: Less:Amortization of TCA Estimated Add:Post-Closure Landfill Expenses Add:Post-Employment Benefit Expenses Total Exclusions: Annual Surplus: after exclusions Under full accrual accounting, any amounts expected to be paid on behalf of employees on or after retirement will be expenses throughout the employee's active service life. This figure represents the increase in the Post-Employment Benefits Liability. This figure represents transfers from reserves/reserve funds for expenditures, these funds are not considered a revenue source under accrual accounting. Debt proceeds are considered a liability and not a revenue source under accrual accounting. Under the accrual method, contributions to reserves are not considered an expense. Under the accrual method, Tangible capital assets are not fully expensed in the year of acquisition, instead they are amortized over their useful life. Under the accrual method, debt principal payments are considered a reduction of the liability and not an expense. The reporting of landfill closure and post closure expenses reduce the accumulated surplus. 3 Page 275 of 295 Part‐Time Wages 2022 2023 2023 2023 2023 2023 2023 Total Base One‐time FTE Service Total Budget % Notes Budget Budget Inflation Items Increase Level Budget Variance Variance Expenditures 5003 Part‐Time Wages 110 Corporate Services 7501 Human Resources 36,963 36,963 36,963 #DIV/0!OMERS PT enrollment, Jan 1, 2023 ‐ 50% budgeted uptake 7725 Clerks 12,000 12,000 12,000 Total  110 Corporate Services 12,000 12,000 36,963 48,963 36,963 308.0% 120 Customer Service Centre 7010 General 39,400 39,400 4,000 10,000 53,400 14,000 35.5%CPI and .25 FTE CSR to make it 0.75 FTE overall Total  120 Customer Service Centre 39,400 39,400 4,000 10,000 53,400 14,000 35.5% 150 Fire 7510 Suppression 379,700 379,700 71,700 24,000 475,400 95,700 25.2%Honorarium 2PC ‐ 4 Capt., 4 AC, 1 Training Capt., 20 FF (CA) increase 4 PT for 2023 7533 Communications 210,000 210,000 8,000 218,000 8,000 3.8%Meeting & Training 400 hours; PT leave 200 hours Total  150 Fire 589,700 589,700 79,700 24,000 693,400 103,700 17.6% 180 Protection 7010 General 12,000 12,000 12,000 #DIV/0!By‐Law Summer Student ‐ maintain service delivery for vacation coverage; Cost offset by increased parking enforcement 7531 School Crossings 54,200 54,200 (3,200) 51,000 (3,200) (5.9%)Net reduction of one crossing guard Total  180 Protection 54,200 54,200 12,000 (3,200) 63,000 8,800 16.2% 300 Cem 7580 Landscaping ‐  General 20,500 20,500 3,820 24,320 3,820 18.6%CPI increases Total  300 Cem 20,500 20,500 3,820 24,320 3,820 18.6% 450 Parks 7691 Pks/Plygrnds 24,300 24,300 24,300 #DIV/0!2 P/T for 6 months for 40 hrs/week Total  450 Parks 24,300 24,300 24,300 #DIV/0! 455 Community Events 7010 General 2,800 2,800 140 2,940 140 5.0%CPI increases Total  455 Community Events 2,800 2,800 140 2,940 140 5.0% 460 Rec ‐ Programs 7010 General 10,000 10,000 570 10,570 570 5.7%CPI increases 7693 Bldg Mtce ‐ Arena 7,300 7,300 365 7,665 365 5.0%CPI increases 7694 Aquatics 62,100 62,100 93,150 38,800 (150,800) 43,250 (18,850) (30.4%)CPI increases; increase to pre COVID levels; Pool open for Jan & Feb 2023;  Reduce for pool  closure.  Some training required for pool opening 2024. 7695 LLW Prk 97,800 97,800 24,450 122,250 24,450 25.0%Additional staff required to operate waterslide, moved LLWP CSR budget from 7010 to  7695; CPI increases 7696 Hlth Clb 73,800 73,800 7,800 81,600 7,800 10.6%Net p/t fitness instructor 10 hrs/week ( Health closed for 1 month during Reno's) 7701 Youth 94,000 94,000 19,900 113,900 19,900 21.2% Camp Lead & Youth Lead, Leader in Training Total  460 Rec ‐ Programs 345,000 345,000 118,535 38,800 (123,100) 379,235 34,235 9.9% 465 Rec ‐ Bldg Mtce 7690 Building Maintenance 128,050 128,050 76,450 (100,000) 104,500 (23,550) (18.4%)4 cleaners ‐ 20 hrs/weekly 52 weeks; 1 summer std ‐ 35 hrs/weekly 10 weeks; Reduction of  COVID Marshalls 7693 Bldg Mtce ‐ Arena 52,700 52,700 2,530 55,230 2,530 4.8%CPI increases Total  465 Rec ‐ Bldg Mtce 180,750 180,750 78,980 (100,000) 159,730 (21,020) (11.6%) 475 Museum 7010 General 17,300 17,300 13,700 31,000 13,700 79.2%back to pre COVID levels ( 6 months closure) Total  475 Museum 17,300 17,300 13,700 31,000 13,700 79.2% 505 Economic Dev 7721 Econ Devlpmt 16,000 16,000 16,000 Co‐op Student Total  505 Economic Dev 16,000 16,000 16,000 Total  5003 P/T Reg 1,261,650 1,261,650 322,138 38,800 62,000 (188,300) 1,496,288 234,638 18.6% Page 276 of 295 Consumer Price Index, monthly, not seasonally adjusted 1 2 3 Frequency: Monthly Table: 18‐10‐0004‐01 (formerly CANSIM 326‐0020) Release date: 2022‐07‐20 Geography: Canada, Province or territory, Census subdivision, Census metropolitan area, Census metropolitan area part All Items 12‐mth 12‐mth Jul‐21 Aug‐21 Sep‐21 Oct‐21 Nov‐21 Dec‐21 Jan‐22 Feb‐22 Mar‐22 Apr‐22 May‐22 Jun‐22 Avg Jul‐22 Aug‐22 Sep‐22 Oct‐22 Avg 3.53% 3.97% 4.41% 4.90% 5.04% 5.19% 5.66% 6.13% 6.95% 6.91% 7.78% 7.90%5.70%7.59% 6.94% 6.72% 6.52%6.48% Geography Ontario 12‐mth Products and product groups 3 4 Jul‐20 Aug‐20 Sep‐20 Oct‐20 Nov‐20 Dec‐20 Jan‐21 Feb‐21 Mar‐21 Apr‐21 May‐21 Jun‐21 Jul‐21 Aug‐21 Sep‐21 Oct‐21 Nov‐21 Dec‐21 Jan‐22 Feb‐22 Mar‐22 Apr‐22 May‐22 Jun‐22 CPI Jul‐22 Aug‐22 Sep‐22 Oct‐22 2002=100 Increase All‐items 138.8 138.6 138.3 138.9 139 138.8 139.5 140.2 141 141.8 142.6 143.1 143.7 144.1 144.4 145.7 146 146 147.4 148.8 150.8 151.6 153.7 154.4 5.70%154.6      154.1      154.1      155.2       Food 5 157 155.9 154.6 155 155.3 155.2 157.1 157.1 157.6 157.2 158.1 158.1 159.2 160 160.3 160.6 162.8 164.1 166.7 168.8 170.5 171.6 173.4 173.2 6.00% 174.6      175.9      176.9      176.4       Shelter 6 149.5 150.2 150.5 152.2 152.4 152.3 151.1 151.9 153.5 154.6 155.7 156.9 157.2 157.4 158.4 159.8 160.5 161.5 161.8 162.8 164.8 166.4 167.2 167.4 6.24% 168.8      168.6      169.4      170.7       Household operations, furnishings and eq 125.9 125.4 125.3 125.6 125.8 125.4 126.6 126.5 125.8 126.8 127 126.9 128.1 128.4 128.1 129.1 129.1 129 130.1 130.6 131.8 132.4 134.4 134.8 3.49% 135.1      135.0      135.5      136.0       Clothing and footwear 88.8 89.7 90.6 91.1 91.5 88.9 88.3 89.1 89.5 90.7 90.8 89.1 89.2 89.8 90.9 92.7 93.8 90.2 90.9 91.6 91.3 92.3 94.2 92.4 1.97% 91.1         91.9         93.5         95.4          Transportation 143.7 142.4 140.8 141.4 141.7 142.7 145.3 147.5 149 149.7 150.9 151.6 152.1 153.8 153.4 155.8 155.7 155 157.5 160.8 165.1 165.9 171.9 175.1 10.00%171.2      167.7      163.8      167.6       Gasoline 153.3 152.6 149.7 148.2 145.9 152.2 162.5 172.9 181.4 184.4 190.4 193.8 199 200.4 201.3 211.9 210.5 201 212.8 229.6 252.9 254.5 288.4 300 38.53%263.5      241.5      217.6      240.0       Health and personal care 128.9 129.3 129.4 129.9 130.2 130 130.1 130.8 130.7 133 132.7 134 134.4 134.2 135.2 135.1 134.8 134.6 135.5 135.9 136.5 138.9 138.6 140.2 4.13% 140.8      140.9      141.5      141.7       Recreation, education and reading 118.3 118.3 118.7 117.6 116.9 116.6 117.3 116.8 117.5 118.1 118.9 119 120.8 119 119.1 120.5 118.5 117.8 119.4 121 123.4 121.8 124.2 124.9 2.57% 127.2      125.5      125.7      125.2       Alcoholic beverages, tobacco products an 176.2 176.6 177.5 176.6 176.4 175.8 177.2 177.7 178 178.3 178.7 179.6 176.8 177.7 177.1 177.8 178 177.1 179.5 180.3 181 180.4 180.8 181 0.89% 180.7      181.8      181.2      182.6       All‐items excluding food and energy 7 134.3 134.3 134.3 134.8 134.9 134.5 135.2 135.6 135.9 136.7 137.3 137.7 138.2 138.5 138.8 139.7 139.7 139.9 140.8 141.5 142.7 143.3 144.4 145 4.12% 145.8      145.6      146.2      146.8       All‐items excluding energy 7 138 137.8 137.6 138.1 138.2 137.9 138.7 139.1 139.4 140 140.7 141.1 141.6 142 142.3 143.1 143.4 143.7 144.9 145.9 147.1 147.8 149 149.5 4.41% 150.3      150.4      151.0      151.5       Energy 7 149.6 149.3 147.8 150.5 150 153.2 150.4 156.8 166 170.1 173.2 174.9 177.1 177.8 178.4 187.8 187.9 182.8 187 197.5 212.4 215.5 234.6 239.6 25.41%227.0      215.3      203.1      216.4       Goods 8 121 120.4 120 120.8 121 120.8 121.5 122.7 124 124.7 125.6 125.9 126.6 127.1 127 128.6 129.4 128.7 130.7 132.8 135.7 136.5 139.5 140.2 7.76% 139.3      138.4      137.8      139.4       Services 9 154.7 154.9 154.7 155.1 155.2 155.1 155.7 155.9 156.2 157.1 157.8 158.4 159 159.3 160 160.9 160.6 161.5 162.2 162.9 163.9 164.7 165.8 166.4 4.08%167.8      167.7      168.3      168.9       Footnotes: 1 2 This table replaces table 18‐10‐0008‐01 which was archived with the release of April 2007 data. 3 From April 2020 to November 2021, and from J details and treatments are available upon request by contacting the <a href="mailto:statcan.cpddisseminationunit‐dpcunitedediffusion.statcan@statcan.gc.ca">Consumer Prices Division</a>." 4 The goods and services that make up the Consu "shelter" "househol furnishing "clothing a "transport "health an "recreatio education and "alcoh tobacco p  the eight m "energy" "goods" "services" or "fresh f tobacco products and recreational cannabis"." 5 Food includes non‐alcoholic beverages. 6 7 The special aggregate energy" includes: "electr "natural g "fuel oil an "gasoline" and "fuel  parts and accessories for recreational vehicles"." 8 9 How to cite: Statistics Canada. Table 18‐10‐0004‐01  Consumer Price Index, monthly, not seasonally adjusted https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1810000401  The Consumer Price Index (CPI) is not a cost‐of‐living index. The objective behind a cost‐of‐living index is to measure changes in expenditures necessary for consumers to maintain a constant standard of living. The idea is that consumers would normally switch between products as the price  relationship of goods changes. If, for example, consumers get the same satisfaction from drinking tea as they do from coffee, then it is possible to substitute tea for coffee if the price of tea falls relative to the price of coffee. The cheaper of the interchangeable products may be chosen. We could  compute a cost‐of‐living index for an individual if we had complete information about that person's taste and spending habits. To do this for a large number of people, let alone the total population of Canada, is impossible. For this reason, regularly published price indexes are based on the fixed‐ basket concept rather than the cost‐of‐living concept. Part of the increase first recorded in the shelter index for Yellowknife for December 2004 inadvertently reflected rent increases that actually occurred earlier. As a result, the change in the shelter index was overstated in December 2004, and was understated in the previous two years. The shelter  index series for Yellowknife has been corrected from December 2002. In addition, the Yellowknife All‐items Consumer Price Index (CPI) and some Yellowknife special aggregate index series have also changed. Data for Canada and all other provinces and territories were not affected. Goods are physical or tangible commodities usually classified according to their life span into non‐durable goods, semi‐durable goods and durable goods. Non‐durable goods are those goods that can be used up entirely in less than a year, assuming normal usage. For example, fresh food products,  disposable cameras and gasoline are non‐durable goods. Semi‐durable goods are those goods that may last less than 12 months or greater than 12 months depending on the purpose to which they are put. For example, clothing, footwear and household textiles are semi‐durable goods. Durable  goods are those goods which may be used repeatedly or continuously over more than a year, assuming normal usage. For example, cars, audio and video equipment and furniture are durable goods. A service in the Consumer Price Index (CPI) is characterized by valuable work performed by an individual or organization on behalf of a consumer, for example, car tune‐ups, haircuts and city public transportation. Transactions classified as a service may include the cost of goods by their nature.  Examples include food in restaurant food services and materials in clothing repair services. Page 277 of 295 Powered byTown of Tillsonburg2023 Budget SurveyOct 19 – Nov 11, 2022Respondents: 337 (1.84% of Population)Page 278 of 295 Powered byQ1: Do you own property in the Town of Tillsonburg? Answer ChoicesYes 83.09% 280No 16.91% 57Answered 337Skipped 0ResponsesPage 279 of 295 Powered byQ2: Your annual tax bill is made up of taxes from the Town of Tillsonburg (lower tier municipality), Oxford County (upper tier municipality) and taxes paid to your preferred school board. The Town of Tillsonburg taxes go towards programs and services such as parks, culture and recreation, by-law enforcement, protective services, corporate services, economic development, roads, buildings and transit. Thinking about these programs and services provided by the Town of Tillsonburg, how would you rate the overall value you are receiving for your tax dollars?Answer ChoicesExcellent 4.01% 11Good 42.34% 116Fair 39.78% 109Poor 11.31% 31Very Poor 2.55% 7Answered 274Skipped 63ResponsesPage 280 of 295 Powered byQ3: Which of the following statements describes your connection to Tillsonburg. Please select all that apply.?Answer ChoicesNone of the above 1.22% 4I live in Tillsonburg 89.94% 295I operate a business in Tillsonburg 10.98% 36I live near Tillsonburg and use Town services 11.59% 38I live near Tillsonburg 0.00% 0Other (please specify) 0.00% 0Answered 328Skipped 9ResponsesPage 281 of 295 Powered byQ4: How long have you lived in the Town of Tillsonburg?Answer Choices0 - 1 years 3.39% 102 - 5 years 19.66% 586 - 10 years 12.88% 3811 - 20 years 11.53% 34More than 20 years 52.54% 155Answered 295Skipped 42ResponsesPage 282 of 295 Powered byQ5: Which of the services offered by the Town are the most important to you personally? Please rank the services below in order of importance, from 1 to 7.1 = greatest importance to you 7 = least importance to youTotalWeighted AverageBy-Law Enforcement 2.67% 7 7.25% 19 6.87% 18 16.41% 43 21.76% 57 23.28% 61 21.76% 57 262 1Corporate Services (Public Communications and Engagement, Customer Service, Human Resources, IT)2.29% 6 4.58% 12 9.16% 24 17.94% 47 22.14% 58 30.53% 80 13.36% 35 262 1Economic Development 12.21% 32 19.08% 50 24.81% 65 19.08% 50 11.83% 31 9.92% 26 3.05% 8 262 1Infrastructure (Roads / Bridges) 10.69% 28 31.68% 83 26.34% 69 16.03% 42 9.92% 26 3.82% 10 1.53% 4 262 1Protective Services (Fire/Police) 57.25% 150 16.79% 44 7.25% 19 6.49% 17 5.73% 15 4.20% 11 2.29% 6 262 1Recreation, Culture/Museum and Parks 13.36% 35 16.41% 43 20.61% 54 17.56% 46 12.21% 32 14.12% 37 5.73% 15 262 1Transit 1.53% 4 4.20% 11 4.96% 13 6.49% 17 16.41% 43 14.12% 37 52.29% 137 262 1Answered 262Skipped 756 7 (least importance)1 (greatest importance)2345Page 283 of 295 Powered byQ6: Considering the current needs of the Town, where should the most money be spent in 2022-2026? Please rank the services below, from 1 to 7.1 = most money spent7 = least money spentTotalWeighted AverageBy-Law Enforcement 2.82% 7 6.05% 15 6.05% 15 13.31% 33 15.32% 38 25.40% 63 31.05% 77 248 1Corporate Services (Public Communications and Engagement, Customer Service, Human Resources, IT)1.61% 4 4.44% 11 6.85% 17 15.32% 38 27.02% 67 26.61% 66 18.15% 45 248 1Economic Development 14.11% 35 19.35% 48 25.00% 62 16.53% 41 14.52% 36 7.66% 19 2.82% 7 248 1Infrastructure(Roads and Bridges) 19.76% 49 31.45% 78 24.60% 61 13.71% 34 4.44% 11 3.63% 9 2.42% 6 248 1Protective Services(Fire/Police) 46.37% 115 18.95% 47 11.69% 29 8.47% 21 5.24% 13 5.65% 14 3.63% 9 248 1Recreation, Culture/Museum and Parks 13.71% 34 15.73% 39 20.16% 50 18.95% 47 14.92% 37 10.89% 27 5.65% 14 248 1Transit 1.61% 4 4.03% 10 5.65% 14 13.71% 34 18.55% 46 20.16% 50 36.29% 90 248 1Answered 248Skipped 896 7 (least money)1 (most money)2345Page 284 of 295 Powered byQ7: A portion of municipal taxes charged to each taxpayer supports local capital asset projects. Capital assets include things such as bridges, roads, town buildings (e.g. Community Centre). Increases in capital asset projects can require more tax dollar funding. In your opinion, should spending on capital asset projects be:Answer ChoicesIncreased 27.53% 68Maintained 61.54% 152Decreased 5.67% 14Not sure 5.26% 13Answered 247Skipped 90ResponsesPage 285 of 295 Powered byQ8: How should the Town of Tillsonburg set its annual tax rate for 2023? Rank the following statements from 1 to 3 (1 being the statement you agree with most, and 3 being the statement you agree with least).Note: you can drag and drop to reorder the statements, or use the drop-down menu to select a number from 1 to 3.Total ScoreLimit a tax rate increase, even if this means reducing service levels 25.41% 62 22.13% 54 52.46% 128 244 1.73Set a tax rate increase to maintain current Town assets and services 27.46% 67 54.51% 133 18.03% 44 244 2.09Set a tax rate increase to maintain current Town assets and services, AND also invest in new assets and expand services47.13% 115 23.36% 57 29.51% 72 244 2.18Answered 244Skipped 93123Page 286 of 295 Powered byQ9: Have your finances been negatively affected by the COVID-19 pandemic?Answer ChoicesYes 57.79% 141No 42.21% 103Answered 244Skipped 93ResponsesPage 287 of 295 Powered byQ10: How has COVID-19 affected your finances? Select all that apply.Answer ChoicesPermanent job loss 7.04% 10Temporary layoff 13.38% 19Increased living expenses 94.37% 134Other 23.94% 34Answered 142Skipped 195ResponsesPage 288 of 295 Powered byQ11:In addition to this survey, there will be several Council meetings on the budget where members of the public may participate as a delegation. Details will be posted on the Town website. Do you plan on attending any Budget Public Meetings, either in-person, or by watching the meetings live online at www.tillsonburg.ca? ?Answer ChoicesYes 33.20% 81No 21.72% 53Unsure 45.08% 110Please include any comments you may have: 0.00% 0Answered 244Skipped 93ResponsesPage 289 of 295 Powered byQ12: How did you find out about the 2023 Budget Survey? Select all that apply.Answer ChoicesEmail 9.96% 24Facebook 61.00% 147Newspaper 7.47% 18Town of Tillsonburg website 15.77% 38Word of mouth 10.79% 26Other 9.13% 22Other (please specify) 0.00% 0Answered 241Skipped 96ResponsesPage 290 of 295 Powered byQ13: How old are you?Answer Choices15 - 24 years old 2.89% 725 - 34 years old 18.18% 4435 - 44 years old 23.14% 5645 - 64 years old 40.50% 9865 - 74 years old 11.57% 2875+ years old 1.65% 4Prefer not to say 2.07% 5Answered 242Skipped 95ResponsesPage 291 of 295 2023 Budget Survey 2023 Budget Survey Answered 108 Skipped 229 Responses Tags 1 town provides very good services and should always stay ahead of any costs and never meet the bare minimum 2 Affordable housing is the main issue. All other issues mean nothing compared with the fact that almost everyone I know is struggling to pay rent. We all are on the verge of homelessness. Rents are 50% to high. 3 4 I would like to see the Council communicate through the newspaper on the highlights of the budget. 5 I would like to see a new park at Southridge 6 With all the new housing/people roads are becoming to congested. 7 HIRE MORE LOWER LEVEL STAFF. Retention of good staff will save $ in the long run. I wish Council would see that you have to spend $ to avoid catastrophic fails which cost more $ to fix. 8 9 Two services we have most issues with are leaf pickup which is very late in our area (Magnolia Drive) and snow removal (needs to be more timely in communities with those that need to go to work) 10 I am worried that our infrastructure will not be able to support the amount of new housing! 11 I would like to see more options for my education tax dollar.. such as to private schools instead of public. I also question the county being in competition with private business for staffing.. eg day care and seniors homes. 12 More doctors needed 13 The fire-hall is looking rough, a new one is in order. 14 Years of low budget increases has not set the town up for financial stability going forward. Now the Town needs a larger budget increase to maintain assets they have. 15 Make the museum a priority. Am hearing rumours that someone thinks we can run this facility with volunteers. Can’t be done! 16 17 No 18 With the 15plus % increase in population and housing there should be ample money to improve LTC hospital services 19 stop allowing green space to be taken over by housing - housing development in the town needs to stop 20 I feel we pay enough taxes. We need to look for efficiencies. 21 Let’s invest in sustainable infrastructure 22 Transit is so important in this community 23 24 Van Norman Innovation Park has been a complete disaster- costs have far surpassed current or future revenues. 25 26 27 More homeless prevention/support services 28 29 All efficency needs to be increased from building use to services provided. It is frusterating to see money wasted 30 Extend hours at the transfer station for yard waste. Make it 24/7 31 Maintain the walkway across the current old railway bridge with minimal closures during construction. Are there any additional comments you would like to make about the 2023 Budget? Please be brief (125 words maximum). Note that comments containing profanity or personal attacks will not be included in the final report. We need more child care options in tillsonburg. With the increase in population and the new subdivisions being built we are vastly under served when it comes to licensed child care. The town needs to assist its families in securing a new child care centre. Taxes should definately be DECREASESD. As a household we have to live within our means. We expect our elected representatives to do the same. Cost of living INFLATION ! is out of control. Living on a fixed income is becoming difficult.Thank you. The intersection at Broadway and London street needs a four way stop system. It is extremely unsafe when cars are parked on the Main Street. Pulling into traffic is the only way to ensure you can proceed and I have witnessed many near accidents there, as I live on London street. Thank you for your consideration of the safety to our community! I do realize that this will be a difficult task for this new council to undertake for the first time. I hope there is not too much emphasis on keeping taxes low and that the vision of the towns growth becomes part of the conversation as we need to consider economic infrastructure very seriously as well. In order to utilize anything in our community is to be proactive in our health. The Tillsonburg Community Centre is an obvious place but I feel it is not utilized to it's full potential. Better programs an infrastructure is required to appeal to the public to sustain a healthy lifestyle. We need to help the people of our community, the homeless! It's disgusting that Tillsonburg passes the buck off to social services, who ships them off to Woodstock away from their support and community ties to somewhere they don't know! Why does Tillsonburg "wash their hands" of these people by saying it is not their problem but social services (located in Woodstock)! Tillsonburg needs to do better for our community! It is funny how a community ralleys together to help someone who lost their home to fire but said family also has the means to support themselves! Where is the Mayor to find lodging for the homeless? Especially those displaced by the destruction of the gazebo at Burt Newman park! We as a town need to increase our fire department, ems and doctors in our town. We also need to have more retail options, and a budget friendly grocery store. Example Giant Tiger, No Frills. The town has grown substantially but not our infrastructure to provide and protect our town. Page 1 of 3 Page 292 of 295 2023 Budget Survey 32 33 34 35 36 cut the red tape and restrictions making it difficult for new business and stores to open 37 Consider infrastructure and lifestyle including parks and recreation before new housing is approved. 38 Please look at increasing business opportunities in town to include a cost effecting grocery store and other home needs. 39 We need activities that are affordable for all children. When you are a separated parent with 4 children unless you choose to only allow 1 or 2 of your children to do activities there is nothing affordable. 40 The budget needs to be increased for art, culture and tourism. Give people a reason to want to come to Tillsonburg 41 A serious effort must be made to bring affordable stores to Tillsonburg as well as family doctors 42 Healthcare concerns need to be addressed. We have a rapidly growing population and services are not being increased to accommodate. 43 Taxes here are very expensive from what I paid in Burlington. Burlington had a lot more to offer. 44 Green space needs to be preserved and we need affordable housing for everyone. Not just seniors. We have a lot of young people in this town starting families, we need more for them. 45 Address houselessness along with petty crime, ensure social services and support individuals set to become houseless due to rising cost. 46 Would support a composting program! 47 More money should be allocated to parks and gardens 48 Affordable housing for seniors and families that rent 49 The town should not be leasing vehicles. Take a page from Township of Southwest Oxford. Purchase vehicles and at end of useful life, sell the vehicles. Leasing is just throwing money away. 50 Prioritize Kinsmen bridge replacement for best value and longevity 51 Invest in staff. We are in a crazy labour market. 52 New equipment for Southridge park 53 nil 54 Good luck! 55 The small town mentality ("townies") needs to go. New residents from PROGRESSIVE cities won't put up with it. This is evident when you consider the latest election results. 56 57 Healthcare needs to improve as the population increases 58 Limit funding to Annandale National Historic Site. My understanding is quite a bit of $ goes there. 59 Ensuring the downtown area is kept in a very high state of order. 60 Need to increase transportation to fill vacant jobs for businesses 61 62 Southridge park structure needs to be done. 63 Our infrastructure needs to be improved with all of the growth in town 64 I believe an increase in the fire budget would be important to increase the current response time. 65 66 Council can not approve another 2% budget increase. The infrastructure deficit continues to grow 67 Stop borrowing for equipment that had life spand of five years or less. 68 Make more areas wheelchair accessible. For example pave parking lot by Scout’s building. Pave more trails 69 We desperately need better enforcement of speed limits, vehicle noise. The speeding in this town is RIDICULOUS. 70 Schools, hospitals/doctors or clinics are in high demand 71 Would like to see more grocery stores, clothing stores. 72 Please for once, do something positive for Tillsonburg and put our Tax Dollars to good use. The last 4 years have been rough, we haven’t seen much in return to be happy about. Thank you. I do believe that a garbage pickup program should be implemented that is similar to Bayham's, where one tag per week is provided with payment of taxes and extras are paid for if needed. Also, more garbage bins around trails are needed so people can pick up after their dogs properly. y y ; , pyg$ ggg ggg p yg ggg require a tag. In addition, the blue garbage bags for recycling should be accepted. I personally have an issue with recycling blowing out of the blue bins onto my lawn when it is windy. At least in a blue bag the items are contained. There should also be a facility where residents can take recycling such as large cardboard boxes The Town of Tillsonburg is an incredible place to live. The 2023 Budget should focus on the growing needs of infrastructure and amenities in order to continue to support the growth of population in Tillsonburg. Being strategic about how to attract health care providers to live and work in our community should also be a priority, in order to maintain a healthy workforce. Increase police presence on highways to decrease terrible driving. Speeding is outrageous. ie on Baldwin St. the posted speed is 50, however vehicles are speeding at 90 to 100. Too many serious car accidents in the Town. Hardly see any police stopping these vehicles for infractions. It is getting dangerous to drive on our roads.yy yy maintenance and snow removal has declined since moving here.If you need more staff, hire them.bylaw enforcement is seriously lacking.off-leash and barking dogs need to be addressed.Have had near misses with dogs off leash.only a matter of time before someone is seriously hurt.need more stores like giant tiger, winners,home sense,home depot.work with province to improve hospital and attract doctors. ER INTAKE PROCESS NEEDS IMMEDIATE FIXING. we are experiencing a higher than normal cost of living and increased interest rates. In these difficult times it is important to keep taxes as low as possible for our residents and to also keep Tillsonburg an attractive place to relocate to. We have a very high inventory of homes for sale and many new developments waiting to be completed. We need more variety of stores to meet all levels of incomes, eg. food basic, giant tiger, etc. Also affordable rental units for those on lower and fixed income. Do something to attract more doctors and improve the capacity of our hospital to better serve our growing community. Page 2 of 3 Page 293 of 295 2023 Budget Survey 73 74 I think money should going toward helping the homeless and less fortunate. That's what I think the taxes should go toward 75 76 current infrastructure such as fire and roads need to grow with the exponential growth in population. this isn't negotiable 77 In a growing town a traffic management plan should be completed before traffic gets out of hand. 78 Stop being cheap. Council’s fiscal restraint is costing us more in the long run. The town is in the best financial position to promote growth since the tobacco boom and needs to spend to support current and further growth 79 More spending to support health care system 80 Replace park by South Ridge Public School 81 More amenities for growing families 82 Replace the South Ridge Park! 83 84 While new projects are important, maintaining what we have is vital. From roads to recreation, do not put things off. 85 86 I am fine with an increase in taxes to support a safe community with better infrastructure, but not so the town can build a new town hall. 87 This town is in dire need of affordable housing and not just for seniors. 88 Confused as to timing of survey prior to October 24, 2022 89 90 GO LEAFS!! 91 The hospital is in desperate need of an update 92 The town has grown exponentially and services need to increase to meet the town’s growing needs. This is especially true for the local fire department. 93 affordable housing for working residents! 94 Don’t close the museum! Culture is essential to community. 95 Support for Fire Department must be increased to reflect growth in the community 96 Should consider buying the town vehicles not lease them waste of money 97 98 99 100 More funding towards the Tburg Fire for PPE. Our ff should have the same amount of ppe as career city depts. Bare minimum is unacceptable. 101 102 103 104 With the increase in calls for police, fire and EMS this budget should be increased due to the number of calls and so first responders can respond to them in a timely manner and with the right amount of staff needed 105 Grown is exponential - fire services has been stagnant- time to invest - fire hall has outlived its use-tell me the last time the town significantly invested in the fire department (equipment doesn’t count) It’s time that we see monies invested in our Firehall. These men and women invest in our community, making dismal pay working out of a dilapidated hall. Was so shocked to see the state of the Firehall at open house. This is disgraceful in the highest sense. Quit building houses and bringing more people in!!!! Our schools are above capacity, our kids are lacking on supports and things to do in the community let alone at school!!! We need a big Walmart, a no frills, a giant tiger! Now you’re allowing more building and taking away the one recreation place they have in the winter, the tobogganing hill!! Why don’t you just rip all the parks down while you’re at it?????? It’s getting ridiculous, we have to go out of town to find anything we need at this point! Houses are unaffordable to buy or rent so life long residents are slowly being pushed out! Come on, use your heads!! I attended an open house at the tillsonburg fire station and couldn't believe the professionalism we have in our community they respond to a ton of calls in the last few years and the building thier in looks rough around the edges ie. The floor grates were deteriorating and paint is dull they deserve top quality I believe to lay thier lives on the line in a moments notice they are the rock in our community!! Tillsonburg strong!! Implement/improve fiscal efficiencies within Town of Tillsonburg Corporation staff- primarily in high level management,regularly maintain existing capital assets to avoid high cost repairs/replacement, improve accurate transparency in public records and financial statements I think the town is doing good things, and progressing well economically. I very much agree with the focus on downtown and higher density housing in that area. Building a town that requires less driving is really the right way to go. I would love to see more of an investment in transit options, and emergency services, and furthering that economic development progress. The town is in a real need of a new fire hall. It's been said that there's mold in the basement aswell as parts of the brick work falling apart aswell as the floor. I don't feel that we treat the fire dept. Well enough for what they do for the community and the lost time at work and with their families. The fire dept. Should be a main conversation since it seems they've been on the backburner for a long time. Health and safety of the residents of Tillsonburg should be a focus. This includes supporting the under funded fire department that serves and protects all citizens, police services that maintain a feeling of safety in our community and the accessibility of health care to residents. Focus on controlled growth that maintains the integrity of small town community. Tillsonburg has become a very expensive town to live in with little to offer to the working class and all to offer for the retired group. Wake up, who’s going to care for our retired community when the working class continue to move away due to living expenses and little to nothing offered for the working families. Enough with trying to be the retiree capital! Health care & access to doctors avoid going out of town for care, weekly green bin program to cut down on waste, yard waste p/up, quarterly bulk pick up (not everyone has a truck), affordable housing but not in downtown core, retail growth perhaps downtown to increase town revenue opposed to driving elsewhere, interconnecting trails and green space/parks with new development, better consequences/community service to stop individuals breaking into cars/property I would like to suggest that the town look into securing a different water source other then wells. Maybe a joint venture with bayham township on a water supply from Lake Erie. With a more secure water supply this could be used to attract more businesses to the area. Do it now before it really becomes to expensive. This is quite generic, where are there opportunities to mention specific projects and how this should be done rather than spending more especially when the cheapest tenders are taken and you have to redo everything again, if not once but twice Page 3 of 3 Page 294 of 295 THE CORPORATION OF THE TOWN OF TILLSONBURG BY-LAW 2022-084 A By-Law to confirm the proceedings of Council at its meeting held on December 7, 2022. WHEREAS Section 5 (1) of the Municipal Act, 2001, as amended, provides that the powers of a municipal corporation shall be exercised by its council; AND WHEREAS Section 5 (3) of the Municipal Act, 2001, as amended, provides that municipal powers shall be exercised by by-law; AND WHEREAS it is deemed expedient that the proceedings of the Council of the Town of Tillsonburg at this meeting be confirmed and adopted by by-law; BE IT THEREFORE ENACTED by the Council of the Corporation of the Town of Tillsonburg as follows: 1. All actions of the Council of The Corporation of the Town of Tillsonburg at its meeting held on December 7, 2022, with respect to every report, motion, by-law, or other action passed and taken by the Council, including the exercise of natural person powers, are hereby adopted, ratified and confirmed as if all such proceedings were expressly embodied in this or a separate by-law. 2. The Mayor and Clerk are authorized and directed to do all the things necessary to give effect to the action of the Council of The Corporation of the Town of Tillsonburg referred to in the preceding section. 3. The Mayor and the Clerk are authorized and directed to execute all documents necessary in that behalf and to affix thereto the seal of The Corporation of the Town of Tillsonburg. 4. That this By-Law shall come into force and take effect on the date it is passed. READ A FIRST AND SECOND TIME THIS 7TH DAY OF DECEMBER, 2022. READ A THIRD AND FINAL TIME AND PASSED THIS 7TH DAY OF DECEMBER, 2022. _______________________________ MAYOR – Deb Gilvesy _______________________________ CLERK – Kyle Pratt Page 295 of 295