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231120 Council Budget AgendaThe Corporation of the Town of Tillsonburg Council Budget Meeting AGENDA Monday, November 20, 2023 9:00 AM LPRCA 4 Elm St Tillsonburg 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 November 20, 2023, be approved. 3.Moment of Silence 4.Disclosures of Pecuniary Interest and the General Nature Thereof 5.Budget Deliberations Each area of the attached Budget Binder is included as separate Items. Council may present resolutions either within the Item directly or may present during the additional budget motions within Item 6. 5.1 Introduction and Overview Budget Binder - Tab 1 plus supplemental document - Capital Presentation Presentations - Interim Director of Finance, Renato Pullia Proposed Resolution #2 Moved By: ________________ Seconded By: ________________ THAT the Introduction and Overview details be received as information. 5.2 2024 Staffing Requests Budget Binder - Tab 1 Staff requests to be addressed individually. Alternatively, Council may defer a staff request to the Business Plans and Detailed Budgets for that associated department or within Item 6. 5.2.1 2024 Corporate Analyst Position Request Proposed Resolution # 3 Moved By: ________________ Seconded By: ________________ THAT report titled “FIN 23-29 2024 Corporate Analyst Position Request” be received as information; and A. THAT the request for one full-time equivalent Corporate Analyst position in the 2024 budget be approved. B. 5.2.2 2024 Human Resources Generalist Contract Extension Proposed Resolution # 4 Moved By: ________________ Seconded By: ________________ THAT report titled “2024 Human Resources Generalist Contract Extension” be received as information; and A. THAT the HR Generalist contract extension in the 2024 budget be approved. B. 5.2.3 2024 Fire Services Part-time Increase Request Report Proposed Resolution # 5 Moved By: ________________ Seconded By: ________________ THAT report titled “2024 Fire Services Part-time Increase Request Report” be received as information; and A. THAT the request to increase Fire Services part-time suppression hours in the 2024 operating budget in the amount of $60,000, as a fiscally responsible way to keep pace with growth in the community, maintain Council-approved fire service levels, and maintain legislative compliance, be approved. B. Page 2 of 308 5.2.4 2024 By-Law Enforcement Position Request Proposed Resolution # 6 Moved By: ________________ Seconded By: ________________ A. THAT report titled “OPD 23-44 2024 By-Law Enforcement Position Request” be received as information; and B. THAT the request for an additional Full Time By-Law Officer to be hired on April 1st of 2024, expensed through the Town’s Protection Operating Budget, be approved; and C. THAT the request for an additional Seasonal By-Law Officer (Summer Student) on an semi-annual basis to be hired on April 1st of 2024, expensed through the Town’s Protection Operating Budget, be approved. 5.2.5 RCP 2024 FTE Increase Requests Proposed Resolution # 7 Moved By: ________________ Seconded By: ________________ THAT report titled “RCP 23-40 RCP 2024 FTE Increase Requests” be received as information; and A. THAT the request for three full-time equivalents and other position alignments in the RCP Department 2024 budget be approved. B. 5.3 Taxation and Reserves Budget Binder - Tab 2 Proposed Resolution # 8 Moved By: ________________ Seconded By: ________________ THAT the Taxation and Reserves details be received as information. 5.4 Business Plans and Detailed Budgets 5.4.1 Office of the CAO Budget Binder - Tab 3 Proposed Resolution # 9 Moved By: ________________ Seconded By: ________________ THAT the Office of the CAO details be received as information. Page 3 of 308 5.4.2 Economic Development and Marketing Budget Binder - Tab 8 Proposed Resolution # 10 Moved By: ________________ Seconded By: ________________ THAT the Economic Development and Marketing details be received as information. 5.4.3 Financial Services Budget Binder - Tab 4 Proposed Resolution # 11 Moved By: ________________ Seconded By: ________________ THAT the Financial Services details be received as information. 5.4.4 Corporate Services Budget Binder - Tab 5 Proposed Resolution # 12 Moved By: ________________ Seconded By: ________________ THAT the Corporate Services details be received as information. 5.4.5 Operation Services Budget Binder - Tab 6 Proposed Resolution # 13 Moved By: ________________ Seconded By: ________________ THAT the Operation Services details be received as information. 5.4.6 Fire Services Budget Binder - Tab 8 Proposed Resolution # 14 Moved By: ________________ Page 4 of 308 Seconded By: ________________ THAT the Fire Services details be received as information. 5.4.7 Recreation, Culture and Parks Budget Binder - Tab 9 Proposed Resolution # 15 Moved By: ________________ Seconded By: ________________ THAT the Recreation, Culture and Parks details be received as information. 5.5 Capital Budget Overview Budget Binder - Tab 10 Proposed Resolution # 16 Moved By: ________________ Seconded By: ________________ THAT the Capital Budget Overview details be received as information. 5.6 Long Term Debt Repayment Budget Binder - Tab 11 Proposed Resolution # 17 Moved By: ________________ Seconded By: ________________ THAT the Long Term Debt Repayment details be received as information. 5.7 PSAB Summary Budget Binder - Tab 12 Proposed Resolution # 18 Moved By: ________________ Seconded By: ________________ THAT the PSAB Summary details be received as information. 6.Additional Budget Considerations and Motions Page 5 of 308 Call for any motions from Council not yet presented. 7.Motions/Notice of Motions 7.1 Councillor Spencer - Calls to Action of the Final Report of the Truth and Reconciliation Commission of Canada Motion was deferred from the September 25th, 2023 Town Council Meeting for consideration. Proposed Resolution # 19 Moved By: ________________ Seconded By: ________________ THAT Town of Tillsonburg Council acknowledges and recognizes the Truth and Reconciliation Commission’s Calls to Action and the United Nations Declaration on the Rights of Indigenous Peoples; and, THAT staff be directed to draft a policy whereby Council will table and present an annual report during a public session of Council meeting outlining the ways that it is addressed the following municipal calls to action of the Truth and Reconciliation Commission of Canada: 43. Adopt and implement the United Nations Declaration on the Rights of Indigenous Peoples as a the framework for reconciliation. • 47. Repudiate the concepts of terra nullius and the Doctrine of Discovery and reform policies and legislation that rely on these concepts. • 57. We call upon federal, provincial, territorial, and municipal governments to provide education to public servants on the history of Indigenous peoples: Including the history and legacy of residential schools, the United Nations Declaration on the Rights of Indigenous Peoples, Treaties and Aboriginal rights, Indigenous law, and Indigenous-Crown relations. This will require skills-based training in intercultural competency, conflict resolution, human rights, and anti-racism. • 77. Municipal and community archives will provide records pertaining to the Residential School System to the National Centre for Truth and Reconciliation in Winnipeg, Manitoba. • 7.2 North Street PXO - Mayor Gilvesy Proposed Resolution # 20 Moved By: ________________ Seconded By: ________________ WHEREAS The Town of Tillsonburg Council recognizes the urgency of placing a crosswalk on North Street to allow residents and children to cross a heavily traversed Page 6 of 308 road; and WHEREAS the traffic data for this road indicates excessive speeds are occurring to access the newly installed park at the end of Braun Street; and WHEREAS this park is the only one located in the vicinity BE THEREFOR IT RESOLVED THAT The Town of Tillsonburg requests that The County of Oxford delay the proposed PXO at Tillson and Annandale School until 2025 as that area is serviced with a crossing guard which will result in no change to the proposed County Budget for 2024; and A. THAT the proposed funding for the design of the North Street PXO is already contained in the proposed 2024 County Budget; B. THAT the Clerk be directed to circulate the resolution to The County of Oxford immediately for consideration in their budget deliberations. C. 8.Confirm Proceedings By-law Proposed Resolution # 21 Moved By: ________________ Seconded By: ________________ THAT By-Law 2023-099, to Confirm the Proceedings of the Council Meeting held on November 20, 2023, be read for a first, second and third and final reading and that the Mayor and the Clerk are hereby authorized to sign the same, and place the corporate seal thereunto. 9.Adjournment Proposed Resolution # 22 Moved By: ________________ Seconded By: ________________ THAT the Council Budget meeting of November 20, 2023, be adjourned at _:__ p.m. Page 7 of 308 Town of Tillsonburg 2024 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 8 of 308 List of Acronyms  AEDO – Accredited Economic Development Organization  AMP – Asset Management Planning  ANHS – Annandale National Historic Site  AODA – Accessibility for Ontarians with Disabilities Act  ARL – Annual Repayment Limit  CBO- Chief Building Official  CCTV – Closed Circuit Television Inspection  CEM – Cemetery  CF – Carry forward  CIP – Community Improvement Plan  CNG –Compressed Natural Gas  COLA – Cost of Living Adjustment  CPP- Canadian Pension Plan  CSC – Customer Service Centre  CU - Culvert  CVOR – Commercial Vehicle Operator’s Registration  DC – Development Charges  ED – Economic Development  EHT- Employer Health Tax  EI – Employment Insurance  FAC – Facilities  FAS –Fire Alarm Solution  FCA – Facilities Condition Assessment  FTE – Full Time Equivalent  HC – Health Club  HLW – Heat, Light and Water  HVAC – Heating Ventilation & Air Conditioning  ICIP – Investing in Canada Infrastructure Plan  IT – Information Technology  LED – Light Emitting Diode  LLWP – Lake Lisgar Water Park  MPAC – Municipal Property Assessment Corporation  MOL – Ministry of Labour  MOU – Memorandum of Understanding  NFPA – National Fire Protection Association  O.Reg – Ontario Regulations  OCIF - Ontario Community Infrastructure Fund  OPS – Operations Admin Page 9 of 308  OSIM – Ontario Structure Inspection Manual  P&I – Principal and Interest  PBA -Pre-Budget Approval  PILS – Payments in-lieu of Taxes  PKS – Parks  PROG – Programs  PSAB – Public Sector Accounting Board  PTSD – Post Traumatic Stress Disorder  PW –Public Works  PXO – Pedestrian Crossover  QTL – Quarter Town Line  RCP – Recreation, Culture & Parks  RW – Retaining Wall  SAG – Station Arts  SCBA – Self-Contained Breathing Apparatus  SEC – Special Event Centre  SOMA – Southern Ontario Marketing Alliance  SP - Summer Place  SWM – Storm Water Management  TBD – To Be Determined  TCC – Tillsonburg Community Centre  TCT – Trans Canada Trail  THI – Tillsonburg Hydro Inc  VOIP – Voice Over Internet Protocol  W/O – Work Order  WSIB – Workplace Safety & Insurance Board Page 10 of 308 2024 Overall Draft Budget ReviewNov. 20, 2023Page 11 of 308 22024 Overall BudgetSummary Tax Rate ReviewAverage home valued at $237,000 will see a $131 increase on annual tax bill,or $32.83 on quarterly installment or $0.36 per day2023tax rate2024tax rateChangeLevy 19,147,619$ 21,083,149$ 1,935,530$ levyWght Assessment 2,315,078,293$ 0.00827083 2,389,057,753$ 0.008824886.70% Tax Rate2023 2024 ChangeAverage Residential Home 237,000$ 237,000$ Town general levy 1,960$ 2,091$ 131.31$ Single Detached home2024 Taxation (Phased CVA)% Var. $ Var.Code 301 Residential Median C237,000$ 0.00%General RT Rate: 0.00882488 6.70%General Levy: 2,091.506.70% 131.31$ County: 922.17 0.00% 0.00Sewers: N/A 0.00Library: 87.84 0.00% 0.00Education: 362.61 0.00% 0.00Total Levy: 3,464.123.94% 131.31Page 12 of 308 3•Town levy at 10.11%, $21,083,1492024 Possible Reduction Items Summary Levy Review - with Reductions1% Levy Increase = $191,476Discretionary itemsDollar impactPhysician Recruitment position - Net of Hospital 50% 61,750 Contract Security at TCC 53,254 BIA Façade Improvement 35,000 CIP Rebates 60,000 EcDev Strategy Dvlpmt - MSC Skills Application 20,000 By-law Enforcement FTE increase - Res #2022-410 90,400 By-law Enforcement Summer Student increase 16,000 BIA Cap Ex Grant (15,000) 321,404 •Town levy after reductions8.43%, $20,761,745Page 13 of 308 42024 Overall Budget – W ReductionsSummary Tax Rate ReviewIf all reductions are adopted, average home valued at $237,000 will see a $99.43 increase on annual tax bill, or $24.86 on quarterly installment or $0.27 per day2023tax rate2024tax rateChangeLevy 19,147,619$ 21,083,149$ 1,935,530$ levyWght Assessment 2,315,078,293$ 0.00827083 2,389,057,753$ 0.008824886.70% Tax Rate2023 2024 ChangeAverage Residential Home 237,000$ 237,000$ Town general levy 1,960$ 2,091$ 131.31$ After Possible Reductions of $321,4042023tax rate2024tax rateChangeLevy 19,147,619$ 20,761,745$ 1,614,126$ levyWght Assessment 2,315,078,293$ 0.00827083 2,389,057,753$ 0.008690355.07% Tax Rate2023 2024 ChangeAverage Residential Home 237,000$ 237,000$ Town general levy 1,960$ 2,060$ 99.43$ Page 14 of 308 5•Town levy at 10.11%, $21,083,1492024 Overall Budget, as PresentedSummary Levy ReviewSUMMARYEXTERNAL REQUESTSBIA MOU/FIP($72K).38%Station Arts MOU ($47.1K).25%Community Grants ($51.8K).27%.00%External Requests .89%Operating Budget Levy$18M ($1,361,103 inc.)7.11%1% Levy Increase = $191,476Capital Budget Levy$3.082M ($574,427 inc.)3.00%Net Internal Operating(Operating less External)6.22%CAPITAL BUDGETOPERATING BUDGETInternal Operating 6.22%Capital 3.00%Sub-total Internal 9.22%External Requests .89%Net Town Levy 10.11%Page 15 of 308 6Budget Development•June-Aug – depts. submit budget•Sep – Finance review (with depts.)•Oct– SLT review•various meetings - CAO / Director of Finance / Deputy Treasurer – reviewed budgets with each Director•Operating budget focus + Capital 2024 Budget| OverallLevy Increase at:Dept Subm SLT Final Difference3,001,277$ 1,935,530$ (1,065,747)$ 15.67% 10.11% -5.56%Page 16 of 308 7Strategic Direction•2021-2030 Community Strategic Plan•5 Goals/Pillars•36 Strategic Directions•54 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”2024 Budget| OverallPage 17 of 308 8Operating Budget Summary2024 Budget| OverallPage 18 of 308 9Capital Budget Summary2024 Budget| OverallCapital Asset Management2023 2024 $ Var % VarFleet Services (OP Fleet Capital)55,000 66,178 11,178 20.32%Fire Services (Fire Equipment Capital)20,000 24,065 4,065 20.32%Engineering (OP Storm Capital)571,500 714,412 142,912 25.01%Public Works (OP Roads & Bridges Capital) 633,500 762,598 129,098 20.38%(OP Streetlights Capital)192,500 254,219 61,719 32.06%Parks (RC Parks Capital)250,500 258,494 7,994 3.19%Recreation - Facilities (RC Facilities Capital)785,000 987,462 202,462 25.79%IT Equipment0 15,000 15,000 #DIV/0!Economic Development- - #DIV/0!Total Capital Budget 2,508,000 3,082,427 574,427 22.90%Of overall: 3.00%Page 19 of 308 10Revenue Breakdown2024 Budget| OverallPage 20 of 308 11Budget Pressures2024 Budget| Overall•Inflationary costs - tenders: 6.6% Non-residential building price index for 2023 Q3 Toronto – index used as a measure of what construction tenders would be increasing by – used as the index for adjusting DC charges annually.•Inflationary costs – wages: 5.43% CPI index for the 12-month period formula used in last year’s calculation – $389K•Employer Payroll Costs: $255,195 or 11.3% vs. $173,734 or 8.2% last year•Pay Equity/Market Adjustment: Placeholder of $300K•FTE requests: 6.7 FTEs or $359K, adapting to a growing community•Insurance: $61,000 or 11%•Capital Program: # of projects and overall infrastructure costs over 10-year capital forecast continue to risePage 21 of 308 12Budget Pressures2024 Budget| OverallLinkEmployer Payroll Costs2023 2024 $ %OMERS 752,526 845,704 93,178$ 12.4%EI 134,059 147,315 13,256$ 9.9%CPP 350,700 388,038 37,338$ 10.6%EHT 150,544 168,011 17,467$ 11.6%WSIB 184,989 264,818 79,829$ 43.2%Benefits 695,419 709,546 14,127$ 2.0%2,268,237$ 2,523,432$ 255,195$ 11.3%Rates2023 2024 2023 2024OMERS - to YMPE 9.00% 9.00% 66,600$ 68,500$ OMERS - YMPE > 14.60% 14.60%EI 1.63% 1.66% 61,500$ 63,200$ CPP1 5.95% 5.95% 66,600$ 68,500$ CPP2 0.00% 4.00% -$ 73,200$ EHT 1.95% 1.95%WSIB 2.57% 3.27%VarianceYMPE/MaximumsCPI Ontario12-mthProducts and product groups 3 4CPIJuly '22 - June '23IncreaseAll-items 5.43%Food 59.26%Shelter 66.17%Household operations, furnishings and eq 4.10%Clothing and footwear 1.57%Transportation 3.98%Gasoline 1.05%Health and personal care 5.82%Recreation, education and reading 3.53%Alcoholic beverages, tobacco products and3.56%All-items excluding food and energy 74.64%All-items excluding energy 75.39%Energy 76.01%Goods 86.11%Services 94.84%Page 22 of 308 13FTE Change Breakdown2024 Budget| OverallDepartmentFT PT FFTotalFTEs '23 FTEs '24ChangeCAO 3 - 3 3.0 3.0 - CORP SERVICES/CLERK 8 2 10 9.2 9.2 - ECONOMIC DEV 2 1 3 2.4 2.4 - FIRE/EMERG SERVICES 8 9 34 51 14.8 15.5 0.8 FINANCE 9 - 9 8.5 9.5 1.0 HR 3 - 3 3.0 3.6 0.6 HYDRO 20 - 20 20.0 20.0 - OPERATIONS & DEV 38 19 57 42.3 43.7 1.4 RCP 36 50 86 46.0 48.9 2.9 Totals127 81 34242149.2 155.96.7 LegendFT = Full-TimePT = Part-TimeFF = Fire FighterFTE = Full-Time EquivalentHeadcount '23Page 23 of 308 14FTE / Labour Change Breakdown2024 Budget| Overall2024 FTEs/Labour Increase BreakdownDeptFTE $ FTE $Full Time Part TimeCorp Services - 54,731$ - (54,731)$ move CSR wages from PT to FTFT/PT Labour 1,189,450 241,710 Finance 1.0 115,714$ Corporate AnalystCOLA 389,336 125,981 HR 0.6 45,324$ HR Generalist for 8 mthsPayroll OH 241,068 34,810 Fire - -$ 0.8 60,000$ PT FF/INSP Benefits 14,127 - Operations & Dev 1.0 28,358$ 0.4 16,000$ 1 FT By-law officer +1 By-law studentFTE increase 278,327 80,919 Community Events - (2,940)$ Reduce PT staff at 3 eventsGrid 87,742 - Museum 0.3 9,700$ 1 new summer student + increased hrsOne-time 72,600 - Economic Development - 4,000$ increased $ for summer studentServ. Level 88,500 - Rec Programs 3.0 34,200$ (0.4) 48,890$ +0.5 Rec Facilitator, +1.5CSR,+1 Bus SupRe-allocation 17,750 - 1,189,450 241,710 5.6 278,327$ 1.1 80,919$ - - 6.7 Total FTEsFull Time Part TimePage 24 of 308 15Assessment and Property Count Growth2024 Budget| Overall2022 In-year Change2023 In-year ChangePage 25 of 308 16Recommendations/DiscussionContinue to evaluate revenue options to diversity revenue sources, to reduce reliance on property taxes Revisit ’21 Revenue Studyfor opportunities across all departmentsContinue with Infrastructure Renewal ProgramIn 2023, capital levy increased to address ongoing capital needs dedicated capital levy of 3% in 2024 and 2025, and 1% onwardsContinual evaluation of consolidation/rationalization of infrastructure Increased focus 3x on asset management$455M replacement value of all assetsUtilize and leverage integrated systems as key decision toolsalign policies with systems to inform future budgetsmeet regulatory compliance for 2024, 2025 and onwards.2024 Budget| OverallPage 26 of 308 17Residential Town Tax Levy Impact2024 Budget| OverallMedian Residential Assessment = $237,0002024 Taxation = $237,000 x 0.00882488 = $2,091Tax Rate 6.7% = $131.312024 Taxation = $237,000 x 0.00869035 = $2,060Tax Rate 5.07% = $99.43Taxation = Assessment Value x Tax RateAfter Possible Reductions of $321,404Page 27 of 308 Thank YouQuestions?Page 28 of 308 Asset Management / Draft Capital Budget ReviewNov. 20, 2023“© 2022, Town of Tillsonburg. All Rights Reserved.The preparation of this project was carried out with assistance from the Government of Canada and the Federation of Canadian Municipalities. Notwithstanding this support, the views expressed are the personal views of the authors, and the Federation of Canadian Municipalities and the Government of Canada accept no responsibility for them.”Page 29 of 308 2Capital Levy Summary2024 Capital Budget| LevyCapital Asset Management2023 2024 $ Var % VarFleet Services (OP Fleet Capital)55,000 66,178 11,178 20.32%Fire Services (Fire Equipment Capital)20,000 24,065 4,065 20.32%Engineering (OP Storm Capital)571,500 714,412 142,912 25.01%Public Works (OP Roads & Bridges Capital) 633,500 762,598 129,098 20.38%(OP Streetlights Capital)192,500 254,219 61,719 32.06%Parks (RC Parks Capital)250,500 258,494 7,994 3.19%Recreation - Facilities (RC Facilities Capital)785,000 987,462 202,462 25.79%IT Equipment0 15,000 15,000 0.00%Economic Development- - 0.00%Total Capital Budget 2,508,000 3,082,427 574,427 22.90%Of overall: 3.00%Page 30 of 308 3Total Capital Expenditures – 10-yr2024 Capital Budget| ExpendituresExpenditures2024 2025 2026 2027 2028 2029 2030 2031 2032 2033FI Fire Equipment 57,500 103,520 65,264 93,628 266,640 47,864 136,121 137,663 61,548 79,083FI Fire Communications 7,500 0 0 174,266 49,132 5,631 35,035 44,521 37,646 5,976OP Airport 99,350 364,140 530,600 162,360 397,476 844,650 86,153 644,380 669,256 717,060OP Bridges 2,014,000 5,725,321 1,379,560 992,561 772,870 299,006 64,342 114,817 597,550 1,050,364OP Fleet 871,000 2,800,500 1,183,500 970,000 1,837,000 652,800 778,200 272,900 3,686,884 786,565OP Roads 2,041,806 1,210,504 1,597,953 2,096,061 1,221,733 2,149,490 2,074,802 970,501 1,833,734 1,688,509OP Storm 989,464 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 1,034,540OP Streetlights 447,500 156,060 265,300 378,840 828,075 0 0 0 0 0RC Facilities 1,557,000 8,417,115 17,101,578 9,066,832 7,572,359 658,827 482,454 509,646 561,697 292,800RC Parks Equipment 461,000 414,079 427,664 295,495 268,296 239,881 279,134 249,551 290,409 224,679EC Land 15,317,776 4,791,594 4,168,704 478,066 124,689 64,232 38,352 621,058 17,927 17,92723,863,896 24,427,526 27,844,487 15,533,978 14,163,878 6,041,596 4,502,656 4,154,247 8,791,189 5,897,501 135,220,954+ Facilities Audit 1,982,583 2,793,550 1,007,241 105,253 26,585,172 4,612,441 3,658,620 572,971 799,809 799,809 42,917,449Total Exp 25,846,479 27,221,076 28,851,728 15,639,231 40,749,051 10,654,037 8,161,276 4,727,218 9,590,998 6,697,310 178,138,403135,220,9542023 Budget2023-203242,917,449 10-yr Forecast178,138,403114,657,455$ 2024-203310-yr Forecast63,480,948$ DifferencePage 31 of 308 4Total Capital Expenditures – 10-yr2023 vs 20242024 Capital Budget| Expenditures135,220,9542023 Budget2023-203242,917,449 10-yr Forecast178,138,403114,657,455$ 2024-203310-yr Forecast63,480,948$ DifferencePage 32 of 308 5Asset Management InformsCapital BudgetPart ofIntegrated planningPage 33 of 308 6Provincial Asset Mgmt Strategy2024 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 34 of 308 7Comprehensive Asset Mgmt Plan2024 Capital Budget| AM StrategyPage 35 of 308 8Comprehensive Asset Mgmt Plan2024 Capital Budget| AM StrategyPage 36 of 308 9Type 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 37 of 308 10Optimal Asset Mgmt StrategyCapital Budget| Asset ManagementPage 38 of 308 11Roads Risk MatrixCapital Budget| Asset ManagementPage 39 of 308 12July 2022 Report Card –State of Infrastructure (Core Assets)Table 1. Infrastructure Report Card Town of Tillsonburg Infrastructure Report Card Asset Network Condition vs. Performance Rating Funding vs. Need Rating Roads B Good (73%) D Poor (46%) Bridges B Good (75%) F Very Poor (0%) Structural Culverts C Fair (43%) F Very Poor (0%) Storm C Fair (53%) F Very Poor (31%) Capital Budget| Asset ManagementLinkPage 40 of 308 13Integration 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 41 of 308 14Strategic Plan Goals•2021-2030 Community Strategic Plan•5 Goals/Pillars•36 Strategic Directions•54Priority 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”2024 Capital Budget| Strategic PlanPage 42 of 308 15O. Reg. 588/17 RequirementsPage 43 of 308 Thank YouQuestions?Page 44 of 308 Page 1 of 4 Subject: 2024 Corporate Analyst Position Request Report Number: FIN 23-29 Department: Finance Department Submitted by: Renato Pullia, Director of Innovation & Strategic Initiatives and Interim Director of Finance/Treasurer Meeting Type: Council Budget Meeting Meeting Date: Monday, November 20, 2023 RECOMMENDATION THAT report titled “FIN 23-29 2024 Corporate Analyst Position Request” be received as information; and THAT the request for one full-time equivalent Corporate Analyst position in the 2024 budget be approved. BACKGROUND Finance is tasked with overseeing a budget of $36 million, plus approx. an additional $7 million Water, Wastewater and Hydro flow-through budgets. Navigating the financial stewardship of a community with recent 5-yr population growth of 17.3% and a forecasted dwelling growth rate of 51% over the next 10 years, enhancing our financial management capabilities is an important element for sustaining our organizational success. DISCUSSION The Finance department serves as the backbone of the organization, with responsibilities spanning taxation, budgeting, financial reporting, long-range planning, financial analysis, investments, grants management, risk mitigation, internal auditing, asset management, and purchasing, all while ensuring system and process improvements. In light of the anticipated growth and the consequent expansion of our organizational footprint, it is important to bolster our financial capabilities to meet these evolving demands. The proposed Corporate Analyst role is designed to address the evolving complexities of our financial landscape and to fortify Finance’s position as a strategic partner to all departments. Some departments currently have support from one of the two current Financial Analysts, but other departments do not. The Financial Analyst role would be renamed to Corporate Analyst, and this addition will empower our Finance team to provide improved analyses, strategic insights, and robust financial support to decision- makers across the entire organization. A further review of the structure of the department Page 19 Page 45 of 308 FIN 23-29 Page 2 of 4 will be undertaken in consultation with all departments, to align and maximize resources to ensure staff and departments can succeed. From the aforementioned Finance department responsibilities, the Corporate Analyst role is further defined in the attached job description, and will be involved in the following aspects of the Finance functions: 1.Budgeting and Forecasting: Develop accurate and comprehensive budgets, accounting for population growth, economic shifts, emerging trends, and aligning capital expenditures with organizational priorities. Enhance forecasting models to provide timely and accurate financial projections, and assess the financial viability of projects. 2.Financial Reporting: Strengthen reporting capabilities to ensure that decision-makers across all departments have access to timely and insightful financial information. Implement data visualization tools to enhance the accessibility and comprehensibility of financial reports. 3.Financial Planning and Analysis: Conduct in-depth financial analyses and interpretation of financial results to support strategic planning initiatives. Identify key performance indicators, provide context to financial performance, and provide actionable insights for informed decision-making. 4.Grants and Funding Management: Manage grants and diverse funding sources effectively to ensure compliance and maximize revenue streams. Strengthen tracking mechanisms to monitor grant performance and report outcomes. 5.Risk Management: Proactively identify, assess, and mitigate financial risks to safeguard the organization's financial health, ensuring continuous improvement in financial controls and reporting. Page 20 Page 46 of 308 FIN 23-29 Page 3 of 4 Develop and implement risk management strategies in collaboration with relevant stakeholders. 6.Treasury and Investment Management: Develop and implement effective treasury management strategies to optimize cash flow and liquidity. Evaluate investment opportunities to maximize returns while mitigating risk, aligning investment decisions with the organization's financial goals. With the advent of artificial intelligence (AI), it is fast emerging as a transformative force in municipal finance, offering significant opportunities to enhance efficiency, accuracy, and decision-making processes. As such, the following functions will also be incorporated: 7.Systems and Data Improvements: Evaluate existing financial systems and identify opportunities for improvement, automation, and integration. Implement advanced data analytics tools to enhance the accuracy and efficiency of financial analyses, allowing for more informed decision-making. 8.Process Improvement: Collaborate with teams to streamline financial processes, increase efficiency, and implement best practices. Identify opportunities for automation to reduce manual workload and improve accuracy. Strategic Partnership and Staff Capacity Enhancement: The Corporate Analyst will not only contribute to the Finance department's functions but will also act as a strategic partner to other departments. By providing data-driven insights, financial modeling, and scenario analyses, the Analyst will empower decision-makers to align their actions with the organization's strategic objectives. The addition of a Corporate Analyst will alleviate the workload on existing staff. A further review of the department functional setup will be undertaken, to ensure the setup fosters a focused and specialized approach to various financial functions. This enhanced efficiency will contribute to the overall effectiveness of the Finance department, allowing it to better serve the organization. Page 21 Page 47 of 308 FIN 23-29 Page 4 of 4 Conclusion: The creation of a Corporate Analyst position is not merely a response to immediate needs but a strategic investment in the organization's financial resilience and sustainability. This addition will empower the Finance department to navigate the challenges of a growing population, provide invaluable support to decision-makers, and ensure that it operates as a strategic partner across all departments. CONSULTATION CAO, SLT, Finance Staff FINANCIAL IMPACT/FUNDING SOURCE One FTE increase, but with an internal reallocation of funding between RCP and Finance departments, the salary change is an increase of $115,663 + overhead. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☐Lifestyle and amenities ☒Customer service, communication and engagement ☐Business attraction, retention and expansion ☐Community growth ☐Connectivity and transportation ☐Not Applicable Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. 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/A Priority Project – N/A ATTACHMENTS Appendix A – Corporate Analyst Job Description Page 22 Page 48 of 308 1 Corporate Analyst Qualifications  Experience related to the position duties, normally acquired through post- secondary education in Finance/Accounting or related field, and/or a professional accounting designation or equivalent, and considerable experience in a related financial planning role, preferably within the public sector. Candidates with an equivalent combination of education and experience may be considered.  Analytical, organizational, project management and report writing skills.  Ability to communicate and establish and maintain effective working relationships with a diverse group of stakeholders.  Advanced skills with financial reporting software (i.e. Dynamics GP, FMW, etc.).  Advanced computer skills in Microsoft Office software suite.  Proficiency with data query and analysis tools.  Ability to work independently and to prioritize to meet strict deadlines.  Ability to attend meetings at offsite locations as required. Department: Finance Division: Finance Group: Employee Reports To: Director of Finance Grade: 8 Last Update: November 2023 Summary of Position Reporting to the Director of Finance, position is responsible for providing financial support and analysis for an assigned portfolio of work. The portfolio of work may include directly supporting an assigned group of departments with all things finance (budgeting, accounting, business case development, grant application reviews, variance reporting, financial costing, and other related support) and/or supporting other corporate initiatives. Assignments may change over time as the needs of the organization change, and this will provide the incumbent with the opportunity to gain a broader organizational perspective. Corporate Analysts have the skills, knowledge, experience and initiative to understand the broader context of the work they are doing, and take responsibility for their assigned portfolio or work, as well as the ability to learn and grow beyond their previous experience to take on new assignments within the scope of the role. Page 23 Page 49 of 308 2 Responsibilities Develop a solid understanding of assigned departments’ operations and strategic initiatives, and how they interact with financial processes and planning. Ensure ongoing regular communication of financial matters between the Finance department and designated department staff by acting as the primary Finance liaison for designated departments. Understand the financial impacts of changing legislation on operations and make recommendations for improvements. Assist assigned departments with the development of operating and capital budgets with the lens of incorporating corporate financial policies and strategies like reserve usage and accounting structures. Assist assigned departments with the development and preparation of all budget related documentation and financial presentations as required. Assist assigned departments and other Finance staff with the preparation of multi-year forecasts linking to the Strategic Plan and departmental Business Plans. Review the financial performance of assigned departments including operating variance analysis, capital spending review, and interim financial reporting. Book journal entries as required to address assigned departmental accounting needs, including year-end accruals, reserve funding, and reallocations. Provide financial advice on grant applications and complete grant financial claim submissions for assigned departments. Assist assigned departments with user fee and revenue analysis / forecasting models, capital funding including growth revenues, grants, reserves and reserve funds. Attend assigned departmental meetings to understand emerging financial needs and be the department’s financial advisor. Understand departmental financial business needs and recommend on-going improvements including financial systems, revenue collection processes and financial policies, in collaboration with other members of the Finance team as required. Participate and act as the Finance liaison on development related departmental projects and studies like Master Plans, project business cases and/or costing, assessing financial impacts of legislative changes, supporting financial policy development and other similar initiatives. Review financial implications of legislation, Council or Committee Reports prior to preview to ensure completeness of information in accordance with approved standards, and ensure Finance Director is aware of non-routine financial implications. Provide training for assigned departments on the Town’s financial, asset maintenance and budgeting systems. Assist with other corporate finance responsibilities as required. Implement efficiencies in processes through documenting processes and leveraging technology. Participate in departmental team meetings and stay current on emerging Finance department projects and changes as they impact departmental operations. Page 24 Page 50 of 308 3  Performs other duties as required by changes to business processes or legislation and other duties as assigned by the Director of Finance.  Adheres to all policies and procedures for the Town.  Aware of safe work practices relating to job responsibilities and have basic understanding of the Occupational Health & Safety Act as it relates to the work environment. Page 25 Page 51 of 308 Page 1 of 3 Subject: 2024 Human Resources Generalist Contract Extension Report Number: CAO 23-28 Department: Office of the CAO Submitted by: Joanna Kurowski, Manager of Human Resources Meeting Type: Council Meeting Meeting Date: Monday, November 20, 2023 RECOMMENDATION THAT report titled “2024 Human Resources Generalist Contract Extension” be received as information; and THAT the HR Generalist contract extension in the 2024 budget be approved. BACKGROUND Over the last couple of years, the Human Resources Department have gone through significant staffing and management changes. These changes, plus the staff turnover in other departments and growth of organization in employee size, impacted the operations of Human Resources department and caused the delay in completion of projects that affect department performance and services provided to the Town’s employees. Currently, the Human Resources Generalist (a permanent, full-time employee) is away on a one-year maternity leave (May 2023-May 2024). In the absence of the Human Resources Generalist, a contract employee has been filling the role. This employee’s contract is set to expire when the Human Resources Generalist returns in May 2024. In the last couple of years, there have been attempts made to improve departmental productivity by acquiring technology to automate tasks such as performance management, onboarding and staff development processes; however, staffing changes have delayed the implementation of these projects. Many of these tasks are completed manually. Utilization of purchased software would reduce the time spent on these tasks, which would allow department staff to faster complete new projects and take a more proactive approach to human resources services. Pending projects include:  Implementation of electronic performance management system  Implementation of electronic onboarding and learning module for staff  Update of electronic staff documentation system/reorganization of employee files  Review and update of HR and Health and Safety Policies Page 26 Page 52 of 308 CAO 23-28 Page 2 of 3 Staff identified new projects for completion in 2024:  Integration of succession planning program with performance management system  Collective agreement negotiations renewal (PWU)  Collective agreement negotiations renewal (Fire Communication)  Establishment of an Equity, Diversity and Inclusion Committee and a company- wide policy Staff are proposing that the individual filling the contract Human Resources Generalist role be extended until the December 31, 2024. While the contract employee would assist with departmental tasks, this arrangement would allow the Human Resources Manager and the Human Resources Generalist time to complete pending and the new projects. As the Town is growing, these projects are instrumental to provide faster and better quality of service to employees to, in turn, ensure the community continues to receive the highest level of assistance from the Town staff. CONSULTATION Senior Leadership Team FINANCIAL IMPACT/FUNDING SOURCE Salary May – December 2024: $55,000, including salary overhead CORPORATE GOALS ☐ Lifestyle and amenities ☒ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☐ Not Applicable Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. 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. Page 27 Page 53 of 308 CAO 23-28 Page 3 of 3 Strategic Direction – Enhance employee engagement and training as the foundation for exceptional customer service. Priority Project – Immediate Term - Employee Engagement Strategy ATTACHMENTS N/A Page 28 Page 54 of 308 Page 1 of 3 Subject: 2024 Fire Services Part-time Increase Request Report Report Number: FRS 23-11 Department: Fire and Emergency Services Submitted by: Shane Caskanette, Fire Chief Meeting Type: Council Budget Meeting Meeting Date: Monday, November 20, 2023 RECOMMENDATION THAT report titled “2024 Fire Services Part-time Increase Request Report” be received as information; and THAT the request to increase Fire Services part-time suppression hours in the 2024 operating budget in the amount of $60,000, as a fiscally responsible way to keep pace with growth in the community, maintain Council-approved fire service levels, and maintain legislative compliance, be approved. BACKGROUND The Fire Chief is bringing this report forward for Council consideration during 2024 budget deliberations and seeking Council’s approval to increase part-time suppression hours by $60,000 in the 2024 operating budget as a fiscally responsible strategy to keep pace with growth in our community, meet legislative compliance, enhance fire safety in our community and maintain Council approved service levels. DISCUSSION On April 6, 2023 Council adopted Emergency Services Growth as a new strategic priority for the Town of Tillsonburg. As a Council priority, staff are to consider growth of emergency services in line with growth of the Municipality. Our community continues to grow and Tillsonburg Fire Rescue Services must also grow in a fiscally responsible manner to keep pace with service demand and growth in the Municipality. Fire Services is experiencing capacity challenges maintaining legislative compliance in the areas of fire service training to NFPA standards, routine, complaint and request inspections, public education, preplanning, administrative responsibilities and timely and adequate response to emergencies particularly during peak day time hours Monday to Friday. Page 29 Page 55 of 308 FRS 23-11 2024 Fire Services Part-time Increase Request Page 2 of 3 Additional part-time staffing hours are required to increase staffing resource capacity in these areas to keep pace with growth and service demands in these areas of the fire service. To meet these increasing service demand challenges the Fire Chief is recommending Council approve an increase in part-time suppression hours of 1560 hour or $60,000 which represents 9 months (April – December) 40 hours a week. This represents a fiscally responsible strategy to utilize current trained volunteer firefighters familiar with our community to work daytime shifts during peak hours to increase fire services capacity in the areas of training, fire inspections, investigations, public education, administration and initial emergency response. The use of existing trained volunteer firefighters to increase fire service resource capacity in training, prevention, education, administration, and initial emergency response benefits both the Town and our volunteer firefighters and is a fiscally responsible way to grow the fire service and growing trend in the fire service. CONSULTATION This report was reviewed by Finance, CAO, and Clerks. FINANCIAL IMPACT/FUNDING SOURCE Over the past 2 years, fire services has worked continuously to increase revenue, build and maintain partnerships in fire communications to achieve a sustainable business model inclusive of annual contributions to a dedicated capital reserve and capital asset replacement plan. Additionally, over this period fire services has gradually reallocated wage and benefits costs of the Assistant chief of Communications from the General Fire Full-time Wage account to the Fire Communications Full-time Wage account in the fire communications business unit. This reallocation of wages between the two business units more than offsets the $60,000 increase in part-time suppression wages to help mitigate resource capacity challenges and slowly grow fire services resource capacity in a fiscally responsible manner. CORPORATE GOALS ☐ Lifestyle and amenities ☐ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☒ Community growth ☐ Connectivity and transportation ☐ Not Applicable Page 30 Page 56 of 308 FRS 23-11 2024 Fire Services Part-time Increase Request Page 3 of 3 Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. Goal – The Town of Tillsonburg will accommodate and support sustainable growth. Strategic Direction – Emergency Services Growth Priority Project – Staff to consider growth of emergency services in line with growth of the Municipality. ATTACHMENTS Appendix – N/A Page 31 Page 57 of 308 Page 1 of 7 Subject: 2024 By-Law Enforcement Position Request Report Number: OPD 23-44 Department: Operations and Development Department Submitted by: Geno Vanhaelewyn, Chief Building Official Meeting Type: Council Budget Meeting Meeting Date: Monday, November 20, 2023 RECOMMENDATION A. THAT report titled “OPD 23-44 2024 By-Law Enforcement Position Request” be received as information; and B. THAT the request for an additional Full Time By-Law Officer to be hired on April 1st of 2024, expensed through the Town’s Protection Operating Budget, be approved; and C. THAT the request for an additional Seasonal By-Law Officer (Summer Student) on an semi-annual basis to be hired on April 1st of 2024, expensed through the Town’s Protection Operating Budget, be approved. BACKGROUND The Town’s By-Law Services Department provides a very important service to ensure public safety and quality of standards. Safe properties are paramount and the education/enforcement of provincial regulations and Council approved By-Laws ensure that a level of standard is maintained within the community. Providing these services in an efficient and timely manner is imperative for residents, the Town’s image and economic growth. By-Law Services provides customer service, permit and licencing administration to residents, businesses, stakeholders through education and enforcement. By-Law’s primary addresses complaints and enforcement issues related to the following By-Laws but not limited to; Clean Yard, Property Standards, Parking, Animals, Pools, Signs, Zoning, Noise and Dumping. Enforcement is provided based on a registered complaint basis with the exception of parking enforcement, signs, pool enclosures and business licencing which are monitored and enforced proactively when resources are available based on risk management. The current service delivery is provided Monday to Friday Page 32 Page 58 of 308 OPD 23-44 – By-Law Enforcement Service Position Request Report Page 2 of 7 from 8:00 am – 4:30 pm along with sporadic overnight parking restriction enforcement between December and March with the expectation of OPP coverage (passively) and PW coverage (proactive but not said primary duty and limited) including By-Laws except animal control as per the service agreement. In the Town of Tillsonburg, By-Law functions are carried out through Building and By- Law Services. This consists of the following staff classifications and the approximate percentage allocations for each role: Existing Positions & Percentages Of special note and in consideration OPP services especially through after hours and weekends; said service is limited and there is very little cohesion and information between OPP and By-Law as it relates to the By-Law services OPP provide. Business Need/Drivers for Change The following Council resolution was made during the 2022 budget deliberations: Resolution # 2022-410 Moved By: Councillor Parker Seconded By: Councillor Rosehart THAT a report be added to the By-Law business plan to review the possibility of having by-law enforcement adjusted to cover overnight hours to alleviate the stress that bylaw enforcement causes on the OPP. This should include costs and or potential revenue that could be generated. Carried POSITIONS BUILDING % BY-LAW % OTHER % Chief Building Official (CBO) 50 25 Admin. 20 Eng. 5 Deputy Chief Building Official (DCBO) 80 10 Admin. 10 3 - Building Inspector I 90 5 Admin. 5 Building & By-Law Enforcement Supervisor 50 50 - 2 - Property Standards & By-Law Enforcement Officer 0 100 - 1 – Seasonal By-Law Officer (Summer Student) 0 100 - Development Technician 25 25 Eng. 50 Page 33 Page 59 of 308 OPD 23-44 – By-Law Enforcement Service Position Request Report Page 3 of 7 Statistics Canada reported the population growth rate from 2016 to 2021 was +17.3%. Tillsonburg was ranked as the fastest growing small urban centre in SW Ontario and 3rd fastest in Canada based on Stats Can information found in the attached link: https://www150.statcan.gc.ca/n1/daily-quotidien/220209/mc-a003-eng.htm Increasing By-Law complaints relevant to population increases/density etc. and increasing case activity has required the CBO and Building & By-Law Enforcement Supervisor positions to concentrate more on By-Law related issues. This shift is required and expected by our residents, however, leaving less support for Building Services deliverables; Table 1 sets out By-Law activity ending Q3 for the period 2018 - 2023. TABLE 1 – By-Law Output Measures (Jan 1st – Sept. 30th) Output Measures– Quantity 2018 2019 2020 2021 2022 2023 Parking Tickets Issued 503 466 209 247 473 786 Animal Tags Issued Cats 970 1301 879 848 - - Dogs 2501 2193 1929 1962 1869 1773 Enforcement – Complaints and Occurrences Parking, Noise, Garbage, Taxi 119 - 211 180 170 206 Property Stds, Zoning, Clean Yard, Sign, Fence, etc. 244 - 177 213 214 253 Animal Control 205 - 200 182 141 215 Table 2 sets out the residential building occupancy activity for the period 2021-2023. TABLE 2 – Number of Occupancy Permits Issued The 2023 Q3 statistics highlight the increase in activity and pressures experienced which are partially driven by the number of additional residents that have now occupied new dwelling units reflective of the Town’s growth. This activity will certainly continue TYPE 2021 2022 2023 (ending Sept 30th) Occupancy Permits 117 227 54 Page 34 Page 60 of 308 OPD 23-44 – By-Law Enforcement Service Position Request Report Page 4 of 7 throughout the remainder of 2023 and into 2024. Although permit issuance statistics were high in the past three years the actual occupancy of the dwelling units may not take place for a year or more after the permit issuance. Occupancy statistic are relative to the increase in population which is a direct impact to By-Law Services. The continued growth within the community has increased pressures and over the past year there (3) has been a steady increase in resident inquiries/complaints particularly related to fencing, drainage, parking, noise and road encroachments, etc… Secondly, the upcoming implementation of a Parks By-Law will result in expected patrols and a large spike in complaints. Both will require additional resources (officers & supervisors) to provide extended services into the evenings and on weekends. Proposed Organizational Overview The identified business needs and drivers for change in 2023 have already caused shifts in staffing needs due to an increase in By-Law occurrences while a reduction in building permit issuance activity. This change has been managed by cross training Building Inspectors to assist with certain By-Law inquiries, occurrences and proactive enforcement while dedicating the Building/By-Law Compliance Supervisor position more towards By-Law needs. This position will shift and devote 80% of their staff time to provide more assistance and supervisory support to By-Law Services. In order to provide expected services going into 2024, one additional FTE and one additional summer student are also required to provide some evening and weekend service particularly during peak seasons. These shifts in staffing along with new staff are identified in the following table: Existing/Proposed Positions & Percentages POSITIONS BUILDING/BY- LAW Existing % BUILDING/BY- LAW Proposed % OTHER % Building /By-Law Building /By-Law Chief Building Official (CBO) 50/25 60/20 Admin. 15 Eng. 5 Deputy CBO (DCBO) 80/10 80/10 Admin. 10 3 - Building Inspector I 90/5 75/20 Admin. 5 Building/By-Law Enforcement Supervisor 50/50 20/80 - 2 - Property Stds. & By-Law Enforcement Officer 0/100 0/100 - 1 - By-Law Enforcement Officer - After Hrs/Weekends (New FTE) - 0/100 (new) - Seasonal By-Law Officer (Summer Student) (1 additional student for 2024) 0/100 (1 officer) 0/100 (2 officers) - Development Technician 25/25 25/25 Eng. 50 Page 35 Page 61 of 308 OPD 23-44 – By-Law Enforcement Service Position Request Report Page 5 of 7 The proposed shifts in existing staffing along with new staff will allow a service delivery model that will include partial evening and weekend coverage as follows: May – September (peak season) Monday – Friday 8:00 am – 8:30 pm Saturday – Sunday 12:00 pm – 8:30 pm September – November Monday – Friday 8:00 am – 8:30 pm Saturday – Sunday 12:00 pm – 8:30 pm November – May* Monday – Friday 8:00 am – 8:30 pm Saturday – Sunday – On Call 12:00 pm – 8:30 pm * December – March - overnight enforcement shifts scheduled from 12:00 am – 8:30 am once per week for winter parking restrictions and misc. By-Law Services. **Staffing increase/complement to occur in April 2024 Based on the proposed staffing it has been identified that there are supervisory limitations that are anticipated which may affect service to after hours and weekends due to vacations, sick days, personal days, etc. Business Outcomes  Improving needs/demands; Additional coverage/service will improve customer service and By-law presence into the evenings/weekends will assist with compliance and reduce mischief.  Increased Revenue; It is expected that there will be a slight increase in revenue from parking enforcement and miscellaneous fines. The implementation of the Parks By-Law in 2024 will generate very minor revenue as we expect to deploy this with educational enforcement the first year. Additional revenue is expected from Parks enforcement later in/A 2024 and moving into 2025. With the Parks By-Law being new; 2024 will provide statistics for 2025 expected revenue.  Minimized risk; With ongoing demands there are higher risk of inspector/officer error and oversight. By implementing additional staff to support By-Law the risk of error and oversite is reduced. Page 36 Page 62 of 308 OPD 23-44 – By-Law Enforcement Service Position Request Report Page 6 of 7 Strategic Fit Implementing the shift in staffing along with additional staffing is an immediate and long- term measure that will allow for stability to the increase in demands to ensure that the Town remains a safe place to work visit and play. Stakeholder benefits The increase in resident demands are one of the main factors for this request. Shifting existing qualified staff resources and adding additional staff is needed to respond to the ongoing activity to ensure a safe community CONSULTATION This report has been prepared in consultation with the Director of Operations and Development, Deputy Chief Building Official, Interim Director of Finance. FINANCIAL IMPACT/FUNDING SOURCE By-Law enforcement and Building Services is one of the few service areas within municipal government where cost neutral funding can be achieved without incurring a financial burden/download towards the general tax base. This concept aims to ensure that the expenses associated with enforcing local by-laws are covered without putting an additional financial burden on taxpayers. Furthermore, this approach seeks to strike a balance between regulatory enforcement (when only deemed warranted by Council) and financial sustainability. Funding sourcing will be financed through the Town’s Protection Operating Budget and as presented for Council’s 2024 budget consideration to this effect Council may consider the following impact: Note: The additional anticipated revenue of these two (2) positions is expected to be $15,300 which is low for year one (2024) due to the roll-out of the new Parks By-Law and onboarding of staff. POSITIONS 2024 Total Cost Inured (effective April 2024) 2024 Estimated Revenue (based on previous year’s trends) Variance By-Law Enforcement Officer - After Hrs/Weekends (New FTE) $64,598.20 $15,300 (estimated revenue generated by the proposed positions only) $69,577 Seasonal By-Law Officer (Summer Student) (New PTE) $20,278.80 2024 Estimated Total Impact $84,877.00 Page 37 Page 63 of 308 OPD 23-44 – By-Law Enforcement Service Position Request Report Page 7 of 7 CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☒ Lifestyle and amenities ☐ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☐ Not Applicable Goal – Within the community, Tillsonburg will strive to offer residents - from children to seniors - the amenities, services and attractions they require to enjoy balanced lifestyles. Strategic Direction – N/A Priority Project – Short –Term; Property standards review and enforcement plan ATTACHMENTS N/A Page 38 Page 64 of 308 Page 1 of 6 Subject: RCP 2024 FTE Increase Requests Report Number: RCP 23-40 Department: Recreation, Culture and Parks Department Submitted by: Andrea Greenway, Acting Director of Recreation, Culture and Parks Meeting Type: Council Budget Meeting Meeting Date: Monday, November 20, 2023 RECOMMENDATION THAT report titled “RCP 23-40 RCP 2024 FTE Increase Requests” be received as information; and THAT the request for three full-time equivalents and other position alignments in the RCP Department 2024 budget be approved. BACKGROUND The Recreation, Culture and Parks department provides an important service to the Town of Tillsonburg residents by providing opportunities for healthy lifestyles, recreation and leisure opportunities, cultural experiences and community engagement. In planning for 2024 there is a need for additional staff to provide the current level of service for the department as well as to increase services in response to the Town’s growth in population and the increase in residents accessing services. The Community Strategic plan notes that: Within the community Tillsonburg will strive to offer all residents the amenities, services and attractions they require to enjoy balanced lifestyles. The Recreation, Culture and Parks department supports the following strategic directions: Increase opportunities to enjoy culture, events and leisure activities in Tillsonburg. Maintain and enhance programs and facilities to support an active, engaged senior population. Maintain and enhance programs and facilities to support an active, engaged youth population. Page 39 Page 65 of 308 RCP 23-40 2024 RCP FTE Increase Requests Page 2 of 6 Target new programs, services, amenities and attractions that will be a magnet for young families. Tillsonburg has experienced significant growth according to the last census data and the demand for recreation, leisure and culture programs has increased with the growing population. With the increase in demand, there is a need for realignment of staffing in the recreation department and additional staff resources for both Recreation and Museum operations. Recreation FTE Changes Business Services The Tillsonburg Community Centre renovation will result in the elimination of the Health Club desk and all customer service functions will be moved to the new Customer Service desk. With this change there will be a realignment of positions from the Health Club to the business services team. The Customer Service desk will be required to have increased operational hours to service all department areas. Currently the Customer Service desk is open from 8:30 am – 7:00 pm on weekdays and 9:00 am – 4:00 am on weekends. The hours will be extended to accommodate the change in operations to 5:30 am – 9:00 pm on weekdays and 8:00 am – 4:00 pm on weekends. This will require a shift in wages from the Health Club to the Customer Service area and will also require additional staff to support the Business Services department. The current model for the Customer Service desk is to have one staff member working at the desk during each shift, with one overlap day in order to ensure business continuity. Having one Customer Service desk will require 2 staff to be working at the desk during busy times in order to ensure efficient service. The new customer service schedule will accommodate having two staff at busy times of the day when multiple programs require patrons to check in and make payments. For example, in the mornings there are multiple health club members checking in, fitness class participants and water fitness participants as well as potential rentals requiring support. Having two staff at the desk during peak times will ensure that customers are served in a timely manner. The additional part time CSR hours will support the increased staff required to maintain a high level of service. The Business Services Supervisor will support the new customer service model. With the removal of the 0.5 financial analyst, the business Services Supervisor will take on the administrative tasks that the financial analyst position was responsible for (Job Description attached, approved by HR) and with the amalgamation of the Health Club desk the Supervisor will supervise all Customer Service staff. Currently the Manager of Recreation Programs and Services supervises the Customer Service desk and Recreation Programs Supervisor supervises the Health Club desk. In reviewing the needs of the Business Services department it has been determined that there is not capacity within the existing positions to fully and effectively support the customer Page 40 Page 66 of 308 RCP 23-40 2024 RCP FTE Increase Requests Page 3 of 6 service team. With the new model this position will support customer service operations for all departments. Youth The Full time Recreation Facilitator would eliminate 20 part time youth program staff hours as well as 1 camp lead hand in order to better support operations. Currently relying on part time staff to cover all shifts has been a challenge with competing school and sports schedules. Increasing the Recreation Facilitator position to full time would better support the youth department in providing programs knowing that a staff member can be scheduled to facilitate the program. The position is partially offset by the elimination of a part-time rec facilitator position, 1 camp lead hand and the 20 part time hours. Changing the position to FT would increase staff retention and would be ideal for succession planning to fill a Coordinator role if a vacancy occurs. There is also a request for additional Youth Program Staff hours due to an increase in demand for programs. Youth programs, including Summer Day Camp have experienced significant growth and additional staff are required to meet the increased program demand. Arena A new Canteen Food Service Worker position has been added to support RCP operating the Canteen at the Tillsonburg Community Centre. This is a result of a lease termination and will be a trial for the remainder of the 2023/24 winter arena season in order to provide canteen services to user groups. Canteen operations will be evaluated at the end of the trial period. Summary of changes to Recreation positions: Dept. position wages FTE Justification Rec 7010 New FT CSR - Oct 1 start date 12,000 1 With the closing of the Health Club desk post renovation the Customer service desk will be required to be open for additional hours. Currently the desk is open 8:30am – 7pm M-F and 9am – 4pm Saturday/Sunday – it will need to be open 5:30am – 9pm M-F and 8am – 4pm Sat/Sun. This position is offset by the -1 FTE noted below (HC Attendant/program staff PT positions move to 7010). Page 41 Page 67 of 308 RCP 23-40 2024 RCP FTE Increase Requests Page 4 of 6 Dept. position wages FTE Justification Rec 7010 HC Attendant/program staff PT positions move to 7010 34,000 -0.9 See explanation of FT CSR position – this FTE is being shifted to the customer service team Rec 7010 2024 -P/T CSR for 20 hrs week starting in Oct 1 8,800 0.5 See above, additional PT staff required to fill the Customer Service desk hours. Rec 7010 New Business Supervisor - July 1 start date 32,900 1 With the removal of the ½ financial analyst, the business Services Supervisor will take on the administrative tasks that the financial analyst position was responsible for and with the amalgamation of the Health Club desk the Supervisor will supervise the Customer Service staff Position offset by change in financial analyst position. Rec 7010 1/2 of financial analyst position (35,700) See explanation of FT Business Services Supervisor Rec 7701 PT Recreation Facilitator to FT- July 1 start date 25,000 1 This position would be partially offset by the elimination of a PT recreation facilitator position and add an additional .5 FTE. In the 2024 budget 20 hours of PT staff wages (-14,000) was removed to accommodate this position as well as removing 1 camp lead hand (-13,500) as this position would cover those PT hours. The PT hours would need to be added back into the budget should this position not be approved. Rec 7701 PT Rec Facilitator PT wages after July 1 (13,500) -0.5 If the FT position above is approved, the PT wages after July 1 will be removed from the PT wage budget Page 42 Page 68 of 308 RCP 23-40 2024 RCP FTE Increase Requests Page 5 of 6 Dept. position wages FTE Justification Rec 7701 1 camp youth leader, additional hours of youth programming (roller skating, public skate on ODR, winter break camp) 13,590 0.19 Increase in programs due to demand requires additional staff hours Rec 7693 Canteen Food Service Worker - new 6,000 0.4 New service - as a trial RCP is running the TCC Canteen due to termination of lease Total: 83,090 2.65 Museum FTE Changes Summer Programs Currently the museum runs 2 weeks of summer camp which will be increased to 9 weeks in 2024. With the increased demand for summer camp offering additional weeks at the museum will accommodate more families in Tillsonburg to attend camp. The additional hours for the two current summer students as well as adding an additional student to maintain camper to staff ratios will be offset by the additional summer camp revenue. The new position will be 10 weeks to accommodate staff training. Summary of changes to Museum positions: Museum 7010 Students 2 X 35 hrs/week for 17 weeks increase to 40 hours 2,200 0.04 Increase summer student hours to 40 hours per week to accommodate camp program Museum 7010 Summer student 40 hrs/week x 10 weeks 7,500 0.2 Staff added to accommodate ratios for extended summer camp program. $25,800 added to revenue for increase program. Total: 9,700 0.24 Page 43 Page 69 of 308 RCP 23-40 2024 RCP FTE Increase Requests Page 6 of 6 CONSULTATION RCP Director and Managers, HR Manager FINANCIAL IMPACT/FUNDING SOURCE The changes to FTE’s are included in the 2024 budget and will be part of budget deliberations. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☒ Lifestyle and amenities ☐ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☐ Not Applicable Goal – Within the community Tillsonburg will strive to offer all residents the amenities, services and attractions they require to enjoy balanced lifestyles. Strategic Direction – Increase opportunities to enjoy culture, events and leisure activities in Tillsonburg; Maintain and enhance programs and facilities to support an active, engaged senior population; Maintain and enhance programs and facilities to support an active, engaged youth population; Target new programs, services, amenities and attractions that will be a magnet for young families. Priority Project – N/A ATTACHMENTS Business Services Supervisor – updated June 27, 2023 Page 44 Page 70 of 308 Business Services Supervisor Department: Recreation, Culture and Parks Division: Recreation & Business Services Group: Supervisory Reports To: Recreation Programs & Services Manager Grade: 8 Last Update: June 2023 Summary of Position This position oversees all customer service delivery at the Tillsonburg Community Centre. It is responsible for supervising the Programs and Facilities Registrar and Customer Service positions. Supports divisions within the department to develop and implement business processes. Is responsible for managing all aspects of recreation management software (RMS), training staff and supporting the advertising, promotion, registration and expansion of recreation programs. Qualifications  Postsecondary education, with a focus on business or recreation management.  Two (2) years’ experience municipal, recreation, or business setting.  Effective planning, organizational, and time management skills.  Experience supervising staff  Knowledge and ability to use a variety of computer programs such as Windows, MS Office and Recreation Software  Understanding of Great Plains, FMW and MESH and Xplor Recreation software considered an asset.  Exceptional customer service skills.  Ability to problem solve, motivate, coach, train and supervise staff.  Excellent oral and written communication skills.  Experience with marketing and promotion.  Ability to meet deadlines and multi task.  Municipal experience considered an asset. Responsibilities  Supervises customer service operations in accordance with provincial legislation and guidelines, municipal policies, procedures and directives.  Promotes the development of a customer-service culture that meets corporate standards. Addresses escalated customer service and registration issues. Page 45 Page 71 of 308 Develops, recommends and implements policies, procedures, standards and administrative/financial processes for all customer service functions. Quarterly reports, Quarterly SOCAN Reports, Daily Accounting Supports TCC, LLWP, Museum & Cemetery staff with POS, RMS & cash procedures Approve and maintain Dayforce – Payroll Management System Monitor administrative tasks in MESH software and assign to appropriate staff member/department Verifying, balancing & posting of all daily cash receipts. Daily bank deposits delivered safely. Administrator for Recreation Management Software (RMS) and provides training, as required, to staff. Invoices customers for advertising sales for parks and facilities ie: Arena Boards, back lit Signs etc. Support customer service staff with facility rental process Responsible for promotion and marketing of Community Centre facilities. This entails handling customer inquiries, meeting and tours with users. Develops and revises standard operating procedures for customer service and administrative functions for day to day operations at TCC and LLWP. Procedure methods for ordering and inventory controls Ensure effective flow of information and communication within department. Maintenance and implementation of all phases of the recreation software at the Community Centre, Lake Lisgar Water Park and Museum. Maintains files and statistical information for departmental and business plan reporting Responsible for direct supervision of Customer Service Representatives. Actively mentors, provides development opportunities and builds team performance, completes performance reviews with direct reports. Provides coverage for customer service desk as required Develop staff schedules, assign work plans and monitor the quality of work for completeness, accuracy and compliance of Town policies. Designs and implements training programs to ensure customer service excellence Increase visibility of RCP on social media #TeamTillsonburg Assists in the preparation of annual business plans, budgets, annual fee by-law review, compiling and organizing data Adheres to the Town Purchasing policy. Aware of safe work practices relating to job responsibilities and have basic understanding of the Occupational Health & Safety Act as it relates to the work environment. Web Site contact and Town web site team member. Coordinating and maintaining subsidy programs including F.A.R.E. (Fee Assisted Recreational Experiences) and Jump Start Maintains confidentiality of sensitive data at all times Performs other duties as assigned by Manager. Page 46 Page 72 of 308 Consumer Price Index, monthly, not seasonally adjusted 1 2 3 Frequency: Monthly Table: 18-10-0004-01 (formerly CANSIM 326-0020) Release date: 2023-07-19 Geography: Canada, Province or territory, Census subdivision, Census metropolitan area, Census metropolitan area part 12-mth All Items Avg 7.59% 6.94% 6.72% 6.52% 6.44% 6.03% 5.63% 5.11% 4.31% 4.16% 3.12% 2.59%5.43% CPI Ontario Ontario 12-mth Products and product groups 3 4 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 CPI July '22 - June '23 2002=100 Increase All-items 143.7 144.1 144.4 145.7 146 146 147.4 148.8 150.8 151.6 153.7 154.4 154.6 154.1 154.1 155.2 155.4 154.8 155.7 156.4 157.3 157.9 158.5 158.4 5.43% Food 5 159.2 160 160.3 160.6 162.8 164.1 166.7 168.8 170.5 171.6 173.4 173.2 174.6 175.9 176.9 176.4 178.8 180.4 183.5 184.6 185.2 185.3 187 186.5 9.26% Shelter 6 157.2 157.4 158.4 159.8 160.5 161.5 161.8 162.8 164.8 166.4 167.2 167.4 168.8 168.6 169.4 170.7 171.6 172 172.8 173.1 173.8 174 174.6 175.4 6.17% Household operations, furnishings and equ 128.1 128.4 128.1 129.1 129.1 129 130.1 130.6 131.8 132.4 134.4 134.8 135.1 135 135.5 136 135.8 135.5 134.7 136.2 136.6 137.1 136.8 135.4 4.10% Clothing and footwear 89.2 89.8 90.9 92.7 93.8 90.2 90.9 91.6 91.3 92.3 94.2 92.4 91.1 91.9 93.5 95.4 94.2 91.5 90.9 92.9 93.8 93.8 94.4 93.1 1.57% Transportation 152.1 153.8 153.4 155.8 155.7 155 157.5 160.8 165.1 165.9 171.9 175.1 171.2 167.7 163.8 167.6 166.9 163 164.3 163.2 164.1 167.1 166.8 168.9 3.98% Gasoline 199 200.4 201.3 211.9 210.5 201 212.8 229.6 252.9 254.5 288.4 300 263.5 241.5 217.6 240 235.8 205.5 216.6 211.7 213.1 228.5 227.2 231.6 1.05% Health and personal care 134.4 134.2 135.2 135.1 134.8 134.6 135.5 135.9 136.5 138.9 138.6 140.2 140.8 140.9 141.5 141.7 142.9 143.4 143.6 144.8 145.9 147.6 147.7 148.2 5.82% Recreation, education and reading 120.8 119 119.1 120.5 118.5 117.8 119.4 121 123.4 121.8 124.2 124.9 127.2 125.5 125.7 125.2 123.6 121.6 122.7 124 126.2 126.1 128.1 125.5 3.53% Alcoholic beverages, tobacco products and 176.8 177.7 177.1 177.8 178 177.1 179.5 180.3 181 180.4 180.8 181 180.7 181.8 181.2 182.6 183.1 182.9 186.2 188.2 189.4 189.1 189.6 189.3 3.56% All-items excluding food and energy 7 138.2 138.5 138.8 139.7 139.7 139.9 140.8 141.5 142.7 143.3 144.4 145 145.8 145.6 146.2 146.8 146.9 146.8 147 147.8 148.8 149.5 150 149.7 4.64% All-items excluding energy 7 141.6 142 142.3 143.1 143.4 143.7 144.9 145.9 147.1 147.8 149 149.5 150.3 150.4 151 151.5 151.9 152 152.7 153.5 154.5 155 155.7 155.4 5.39% Energy 7 177.1 177.8 178.4 187.8 187.9 182.8 187 197.5 212.4 215.5 234.6 239.6 227 215.3 203.1 216.4 214.3 197.6 203.8 200.7 201 203.6 202.7 205 6.01% Goods 8 126.6 127.1 127 128.6 129.4 128.7 130.7 132.8 135.7 136.5 139.5 140.2 139.3 138.4 137.8 139.4 139.7 137.8 139.5 140.1 140.9 141.5 141.7 141.9 6.11% Services 9 159 159.3 160 160.9 160.6 161.5 162.2 162.9 163.9 164.7 165.8 166.4 167.8 167.7 168.3 168.9 169.1 169.7 169.7 170.5 171.5 172.2 173.3 172.7 4.84% 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 Ja 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 furnishings "clothing a "transport "health an "recreation education and "alcoh tobacco pr 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: "electric "natural ga "fuel oil an "gasoline" and "fuel parts and accessories for recreational vehicles"." 8 9 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 47 Page 73 of 308 Budget RequirementsCouncil449,642540,36690,72420.18%549,7180.02%600,1259.17%569,503(5.10%)Financial Services12,012105,96093,948782.12%172,12362.44%167,600(2.63%)188,31312.36%Corporate Services1,699,2472,362,324663,07739.02%2,481,9245.06%2,533,9772.10%2,611,3733.05%Customer Services(109,171)(104,474)4,697(4.30%)(26,363)(74.77%)(21,328)(19.10%)(16,338)(23.40%)Fleet Services55,00066,12111,12120.22%66,2790.24%66,27966,279THI(141,400)(140,040)1,360(0.96%)(145,972)4.24%(146,352)0.26%(146,745)0.27%Enterprise Services(198,600)(285,000)(86,400)43.50%(284,963)(0.01%)(284,925)(0.01%)(284,886)(0.01%)Fire Services1,571,8661,645,77073,9044.70%1,872,86813.80%2,093,45211.78%2,115,3201.04%Police Services3,277,4373,399,611122,1743.73%3,625,1776.64%3,729,0432.87%3,833,4602.80%Protection/Bylaw303,845516,944213,09970.13%529,8362.49%535,1681.01%553,3633.40%BuildingOPS Admin370,891238,231(132,660)(35.77%)245,8043.18%253,4993.13%261,3893.11%Engineering482,468515,43332,9656.83%535,5833.91%556,6853.94%578,8383.98%Public Works4,361,7364,972,290610,55414.00%5,093,3122.43%5,168,0291.47%5,219,5091.00%ParkingAirport57,348131,16473,816128.72%132,9871.39%134,8461.40%136,7741.43%Waste Management107,159147,23840,07937.40%150,3862.14%154,1432.50%158,0142.51%Cemetery209,573205,205(4,368)(2.08%)210,1822.43%215,3852.48%220,7422.49%Parks1,168,7421,196,07027,3282.34%1,212,1201.34%1,228,6821.37%1,245,5721.37%Community Events100,430121,72021,29021.20%125,3002.94%126,7701.17%128,2701.18%Recreation - Programs966,7291,009,61042,8814.44%973,717(3.56%)936,312(3.84%)988,2355.55%Recreation - Facilities3,801,2413,967,614166,3734.38%4,038,9161.80%4,081,6021.06%4,142,1641.48%Elliott Fairbairn Centre(26,786)(27,579)(793)2.96%(28,577)3.62%(35,401)23.88%(36,233)2.35%Museum398,895399,5546590.17%469,66217.55%469,553(0.02%)483,8243.04%Transit Services194,86582,472(112,393)(57.68%)86,8655.33%136,58557.24%143,2024.84%Development & Communication Services(11,000)(23,500)(12,500)113.64%(23,500)(23,500)(23,500)Economic Development422,050437,11815,0683.57%454,1783.90%461,4741.61%469,0121.63%Municipal Taxes(376,600)(397,000)(20,400)5.42%(397,000)(397,000)(397,000)Consolidated Budget Requirement19,147,61921,083,2221,935,60310.11%22,120,5624.92%22,740,7032.80%23,208,4542.06%Operating PlanCouncil449,642540,36690,72420.18%549,7181.73%600,1259.17%569,503(5.10%)Financial Services12,012105,96093,948782.12%172,12362.44%167,600(2.63%)188,31312.36%Corporate Services1,699,2472,347,324648,07738.14%2,466,9245.10%2,518,9772.11%2,596,3733.07%Customer Services(109,171)(104,474)4,697(4.30%)(26,363)(74.77%)(21,328)(19.10%)(16,338)(23.40%)2023Budget2024TotalBudgetVariance$Variance%2025Budget%Variance2026Budget%Variance2027Budget%Variance2024 Financial PlanMultiyear Budget Summary1Page 74 of 308 Fleet Services(79)(79)79(200.00%)7979THI(141,400)(140,040)1,360(0.96%)(145,972)4.24%(146,352)0.26%(146,745)0.27%Enterprise Services(198,600)(285,000)(86,400)43.50%(284,963)(0.01%)(284,925)(0.01%)(284,886)(0.01%)Fire Services1,551,8661,621,67069,8044.50%1,848,76814.00%2,069,35211.93%2,091,2201.06%Police Services3,277,4373,399,611122,1743.73%3,625,1776.64%3,729,0432.87%3,833,4602.80%Protection/Bylaw303,845516,944213,09970.13%529,8362.49%535,1681.01%553,3633.40%BuildingOPS Admin370,891238,231(132,660)(35.77%)245,8043.18%253,4993.13%261,3893.11%Engineering399,468515,433115,96529.03%535,5833.91%556,6853.94%578,8383.98%Public Works3,047,2363,290,790243,5547.99%3,411,8123.68%3,486,5292.19%3,538,0091.48%ParkingAirport57,34881,46424,11642.05%83,2872.24%85,1462.23%87,0742.26%Waste Management107,159147,23840,07937.40%150,3862.14%154,1432.50%158,0142.51%Cemetery209,573205,205(4,368)(2.08%)210,1822.43%215,3852.48%220,7422.49%Parks918,242937,57019,3282.10%953,6201.71%970,1821.74%987,0721.74%Community Events100,430121,72021,29021.20%125,3002.94%126,7701.17%128,2701.18%Recreation - Programs966,7291,009,61042,8814.44%973,717(3.56%)936,312(3.84%)988,2355.55%Recreation - Facilities3,016,2412,980,114(36,127)(1.20%)3,051,4162.39%3,094,1021.40%3,154,6641.96%Elliott Fairbairn Centre(26,786)(27,579)(793)2.96%(28,577)3.62%(35,401)23.88%(36,233)2.35%Museum398,895399,5546590.17%469,66217.55%469,553(0.02%)483,8243.04%Transit Services194,86582,472(112,393)(57.68%)86,8655.33%136,58557.24%143,2024.84%Development & Communication Services(11,000)(23,500)(12,500)113.64%(23,500)(23,500)(23,500)Economic Development422,050437,11815,0683.57%454,1943.91%461,5061.61%469,0501.63%Municipal Taxes(376,600)(397,000)(20,400)5.42%(397,000)(397,000)(397,000)Total Operating Budget16,639,61918,000,7221,361,1038.18%19,038,0785.76%19,658,2353.26%20,125,9922.38%Capital PlanCorporate Services15,00015,00015,00015,00015,000Fleet Services55,00066,20011,20020.36%66,20066,20066,200Fire Services20,00024,1004,10020.50%24,10024,10024,100Engineering83,000(83,000)(100.00%)Public Works1,314,5001,681,500367,00027.92%1,681,5001,681,5001,681,500Airport49,70049,70049,70049,70049,700CemeteryParks250,500258,5008,0003.19%258,500258,500258,500Recreation - Facilities785,000987,500202,50025.80%987,500987,500987,5002023Budget2024TotalBudgetVariance$Variance%2025Budget%Variance2026Budget%Variance2027Budget%Variance2024 Financial PlanMultiyear Budget Summary2Page 75 of 308 MuseumDevelopment & Communication ServicesEconomic Development(16)(32)100.00%(38)18.75%Total Capital Plan2,508,0003,082,500574,50022.91%3,082,4843,082,4683,082,4622023Budget2024TotalBudgetVariance$Variance%2025Budget%Variance2026Budget%Variance2027Budget%Variance2024 Financial PlanMultiyear Budget Summary3Page 76 of 308 INDEX 2023 Opening Balance January 1 Interest Income collected for 2023 2023 Transfers In 2023 Sub‐total Commitments 2023 2023 Balance @ December 31 2024 Transfers In Commitments New 2024 Prior Years' Commitments Commitments from CFWD in 2024 Projected Ending Balance before Land Sales 2024 Potential Land sales Estimated Ending Balance for 2024 Operating Reserves Council Reserve 3,646 1 45 3,693 500 3,193 3,193 3,193 Election Reserve 11,374 5 182 11,562 ‐11,562 15,000 26,562 26,562 Transit Reserve 0 0 ‐0 ‐0 00 Physician Recruitment Reserve 91,606 35 14,582 106,223 70,000 36,223 35,000 1,223 1,223 Tax Rate Stabilization Reserve 958,497 352 329,791 1,288,640 316,981 971,660 274,700 300,000 96,200 300,760 300,760 Insurance Reserve 83,995 28 1,101 85,124 ‐85,124 85,124 85,124 Fire Dept. Labour Reserve ‐‐‐‐‐‐0‐ Police Reserve 55,098 22 719 55,839 ‐55,839 55,839 55,839 Police Service Board Reserve 32,388 12 404 32,804 1,700 31,104 31,104 31,104 Winter Maint.Reserve ‐‐‐‐‐‐0‐ Cemetery Reserve 70,909 27 910 71,847 67,856 3,991 3,991 3,991 Econ Development Reserve 646,845 296 311,615 3,158,756 1,791,845 1,366,910 58,868 ‐ 1,308,042 1,308,042 Operating Total 1,954,360 778 659,349 4,814,487 2,248,882 2,565,605 15,000 368,568 300,000 96,200 1,815,837 ‐ 1,815,837 ‐ Capital Reserves ‐ IT Equipment Reserve 130,571 47 107,585 238,203 77,300 160,903 95,000 75,000 180,903 180,903 Asset Management reserve 1,038,988 432 446,167 1,485,587 831,678 653,909 275,100 275,100 103,709 103,709 Fleet & Equipment Reserve 1,054,940 386 367,629 1,422,955 1,230,022 192,932 97,035 231,400 55,000 3,567 3,567 Fire Dept. Equipment Reserve 149,381 52 91,778 241,212 91,000 150,212 90,000 40,900 ‐ 199,312 199,312 Engineering Reserve 455,660 153 46,629 502,442 407,100 95,342 ‐ 95,342 95,342 Development Remediation Reserve 23,741 9 293 24,042 ‐24,042 24,042 24,042 Linear Infrastructure Reserve 1,333,297 449 364,374 1,698,120 1,022,000 676,120 66,100 371,000 192,500 178,720 178,720 Airport Reserve 37,207 13 484 37,705 ‐37,705 ‐ 37,705 37,705 Waste Mangement Reserve 1,935 1 24 1,960 ‐1,960 1,960 1,960 RCP Reserve 446,849 170 111,472 558,491 112,700 445,792 67,500 125,500 29,000 358,792 358,792 Facility Infrastructure Reserve 1,139,542 430 490,459 1,630,431 254,136 1,376,295 12,500 263,200 906,000 219,595 219,595 Downtown Parking Reserve 386,894 137 4,733 391,763 ‐391,763 1,570 393,333 393,333 Capital Total 6,199,004 2,278 2,031,627 8,232,909 4,025,936 4,206,974 429,705 1,382,100 192,500 1,265,100 1,796,979 ‐ 1,796,979 Total 8,153,364 3,056 2,690,976 13,047,396 6,274,817 6,772,578 444,705 1,750,668 492,500 1,361,300 3,612,815 ‐ 3,612,815 4 Page 77 of 308 November 20, 2023Office of the CAOTOWN OF TILLSONBURG2024 Business PlanPage 78 of 308 22024 Business Objectives2024 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject 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 –Design Development; Prepare Contract Documents; Tender/ProcurementGoal – 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 $450,000 Q4, 2024Attainable and Affordable Housing– 31 Earle Street 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 CountyCAO Strategic Plan InitiativesQ4, 2024Page 79 of 308 32024 Business Objectives2024 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionCarry out Strategic Plan InitiativesTown of Tillsonburg Community Strategic Plan (2021-2030)CAO $60,000 Ongoing Review of Hydro Services - MSA, MOUD,Management Services Goal – Customer Service, Communications and EngagementStrategic Direction –Explore opportunities for service efficiencies in partnership with adjacent municipalities.Priority Project -Short Term – Municipal Service ReviewCAO Staff Time Q4, 2024Page 80 of 308 42024 Business Objectives2024 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionStaff 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 Q3, 2024Implementation of New Recruitment Software –Jazz HRGoal – Customer Service, Communications and EngagementStrategic Direction – Enhance employee engagement and training as the foundation for exceptional customer servicePriority Project -Immediate Term –N/AManager of Human Resources$5,100 Q2, 2024Implementation of electronic performance management systemGoal – Customer Service, Communications and EngagementStrategic Direction – Enhance employee engagement and training as the foundation for exceptional customer servicePriority Project -Immediate Term –N/AManager of Human ResourcesStaff Time Q3, 2024Implementation of electronic onboarding and learning module for staffGoal – Customer Service, Communications and EngagementStrategic Direction – Enhance employee engagement and training as the foundation for exceptional customer servicePriority Project -Immediate Term –N/AManager of Human ResourcesStaff Time Q4,2024Page 81 of 308 52024 Business Objectives2024 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionUpdate of electronic staff documentation system/reorganization of employee filesGoal – 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 HumanResourcesStaff Time Q4, 2024Integration of Succession Planning and Performance Management Program Goal – 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 Human ResourcesStaff Time Q4, 2024Collective Agreement Negotiations Renewal(PWU)Goal – 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 Human ResourcesStaff Time Q2, 2024Page 82 of 308 62024 Business Objectives2024 Business Plan | Office of the CAOProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionEstablishment of Equity, Diversity and Inclusion Committee and Company-Wide PolicyGoal – 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 HumanResourcesStaff Time Q3, 2024Review and update of HR and Health and Safety PoliciesGoal – 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 Human ResourcesStaff Time Q4, 2024Collective Agreement Negotiations Renewal(Fire Communication)Goal – 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 Human ResourcesStaff Time Q2, 2024Page 83 of 308 7Risks•Projected retirements vs new physicians (supply and demand)•Labour supply and competition in the municipal sector•Rising costs of construction2024 Business Plan | Office of the CAOPage 84 of 308 8Opportunities2024 Business Plan | Office of the CAO•Government funding/relationships•Made in Tillsonburg initiatives/approaches•Succession planning•Training and developmentPage 85 of 308 9Future Departmental Directions: 3 Year Outlook•2026•Continue to find process efficiencies•Continue to engage and communicate with Council and staff•Carry out strategic plan initiatives•Service Delivery Review•2027/2028•Completion of consolidated Town Hall project2024 Business Plan | Office of the CAOPage 86 of 308 November 20, 2023Financial ServicesTOWN OF TILLSONBURG2024 Business PlanPage 87 of 308 22024 Business ObjectivesProject Community Strategic Plan Lead Accountability Project Cost AnticipatedCompletionContinuation 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 MgmtCoordinator/ SLT / Asset Managers$5,000 (Tax Rate Reserve)Q2 2025(Carry‐forward)AP Digitalization & new PO Software ImplementationGoal – Customer Service, Communications and EngagementStrategic Direction – Position Tillsonburg as a leader in themunicipal sector.Priority Project –Short Term –n/aDirector$33,300 (one‐time funded via reserves) & $13,000 annual Q1 2024(Carry‐forward)Accounts Receivable Collections & Write‐Off PolicyGoal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector/ Deputy Treasurer /Revenue Manager$0Q3 2024TCA (Tangible Capital Asset Policy) and SAMP (Strategic Asset Management Policy) review and applicable updates.Goal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector/ Deputy Treasurer / Asset MgmtCoordinator/ SLT / Asset Managers$0 Q1 2024Asset Management Plan updates to meet 2024‐provincial deadlines.Goal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector/ Asset MgmtCoordinator/ SLT / Asset Managers$49,400(Tax Rate Reserve)Q1 20242024 Business Plan | Financial ServicesPage 88 of 308 32024 Business ObjectivesProject Community Strategic Plan Lead Accountability Project Cost AnticipatedCompletionBuilding Condition Assessment integration in Citywide for Asset Management purposesGoal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector/ Asset MgmtCoordinator/ SLT / Asset Managers$30,000(Tax Rate Reserve)Q4 2024Citywide Maintenance Manager software implementation and licensing fee for capital assets.Goal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector/ Asset MgmtCoordinator/ SLT / Asset Managers$155,000 (Tax Rate Reserve) plus$24,000(annual support fee – IT Operating Budget)Q4 2024Caseware software implementation for the preparation of financial statements and improving the year‐end audit processGoal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term –n/aDirector/ Deputy Treasurer$2,000 implementation (Tax Rate Reserve) plus$3,600 (annual users fee –IT Operating Budget)Q3 2024Surplus & Deficit Allocation Policy review and updateGoal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector/ SLT $0 Q3 20241.0 FTE – Financial AnalystStrengthen and grow the finance team to better meet the demands of the growth across all departments and ability to Goal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in government, providingeffective and efficient servicesPriority Project –Short Term –n/aDirector$104,600 annually Q1 20242024 Business Plan | Financial ServicesPage 89 of 308 42024 Business ObjectivesProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionDebt Policy review & updateGoal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term ‐ Financial sustainability planDirector /Deputy Treasurer$0 Q4 2024Audit RFP – Audit contract expiration / new RFP for audit services for 4 year termGoal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term –n/aDirector / Deputy $0 Q2 2024HST external audit Goal – Customer Service, Communications and EngagementStrategic Direction – Excellence and accountability in governmentPriority Project –Short Term –n/aDirector$0(% of recoveries)Q4 20242024 Business Plan | Financial ServicesPage 90 of 308 5Future Departmental Directions: 3 Year Outlook•2025-2027•Revenue Policy•Financial Sustainability Plan/Long-range Financial Plan2024 Business Plan | Financial ServicesPage 91 of 308 6Risks & Opportunities2024 Business Plan | Financial ServicesRisk OpportunityCyber risk; ransomware attacks Strengthening internal processes;fraud prevention services; insurance Numerous departmental transitions, workload and stretched resourcesExpand financial team/personnelresources, skills training and developmentTechnology obsolescence Innovation and strategic investments in new technology and processesPage 92 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 662,200 715,500 53,300 (8.0%)1 User Charges 26,600 46,900 20,300 (76.3%)2 Other Revenue 94,000 210,000 116,000 (123.4%)3 Contribution from Reserves 79,900 281,800 201,900 (252.7%)4 Total Revenues 862,700 1,254,200 391,500 (45.4%) Expenditures Labour 888,500 1,154,000 265,500 29.9%5 Purchases 113,100 337,400 224,300 198.3%6 Contracted Services 76,000 53,500 (22,500) (29.6%)7 Interfunctional Adjustments (202,888) (157,840) 45,048 (22.2%)8 Total Expenditures 874,712 1,387,060 512,348 58.6% Total Net Levy (12,012) (132,860) (120,848) (1,006.1%) Notes: 1 Increased OMPF Grant 2 New False Alarm Revenue 3 Interest Revenue 4 To fund One‐time Expenses 5 6 7 Reduction of DC Study and Actuarial Study 8 Staff time allocations Special Projects ‐ One‐time Expenses: AP Digitalization & FMW multi year budget; Asset Management Payroll costs, Benefits, COLA, Allocation of FT Staff, New FTE request 7 Page 93 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants662,200 715,500 53,300 (8.05%) 715,500715,500715,500User Charges26,600 46,900 20,300 (76.32%) 47,200 (0.64%) 47,500 (0.64%) 47,800 (0.63%)Other Revenue94,000 210,000 116,000 (123.40%) 210,000210,000210,000Contribution from Reserves79,900 281,800 201,900 (252.69%)10 100.00%1010Total Revenues862,700 1,254,200 391,500 (45.38%) 972,710 22.44% 973,010 (0.03%) 973,310 (0.03%)ExpendituresLabour888,500 1,154,000 265,500 29.88% 1,185,437 2.72% 1,217,817 2.73% 1,251,169 2.74%Purchases113,100 337,400 224,300 198.32% 105,650 (68.69%) 62,650 (40.70%) 64,000 2.15%Contracted Services76,000 53,500 (22,500) (29.61%) 44,000 (17.76%) 56,000 27.27% 48,000 (14.29%)Interfunctional Adjustments(202,888) (157,840) 45,048 (22.20%) (163,354) 3.49% (168,957) 3.43% (174,646) 3.37%Total Expenditures874,712 1,387,060 512,348 58.57% 1,171,733 (15.52%) 1,167,510 (0.36%) 1,188,523 1.80%Total Net Levy(12,012) (132,860) (120,848) (1,006.06%) (199,023) (49.80%) (194,500) 2.27% (215,213) (10.65%)8Page 94 of 308 November 20, 2023Corporate ServicesTOWN OF TILLSONBURG2024 Business PlanPage 95 of 308 22024 Business Objectives2024 Business Plan | Corporate ServicesProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionYouth Engagement ProgramGoal –Customer Service, Communication and Engagement.Strategic Direction –Increase opportunities and promotion for public engagement in shaping municipal initiatives.Priority Project ‐Immediate Term ‐ Youth Engagement Strategy andYouth Advisory CommitteeDirector of CorporateServices/Clerk$1,000Annual MembershipOngoingProcedure By‐Law ReviewGoal –Customer Service, Communication and Engagement.Strategic Direction –Position Tillsonburg as a leader in themunicipal sector.Director of CorporateServices/ClerkN/AOngoinginitiative for improvements in the area of good governance and streamlining meeting operations.Q1Communications Procedures and Policies ReviewGoal –Customer Service, Communication and Engagement.Strategic Direction ‐Develop a communications strategy to increaseawareness of Council decisions and municipal programs, projects and services; Increase opportunities and promotion for public engagement in municipal initiatives.Communications Officer $7000(Training and new software to assist in website effectiveness)On‐goingPage 96 of 308 32024 Business Objectives2024 Business Plan | Corporate ServicesProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionBusiness Licensing Program ReviewGoal ‐Business Attraction,Retention and ExpansionCustomer Service Team$0Streamline and expedite application processes along side Legislation improvements.Q4Records Modernization and Program AuditGoal –Customer Service, Communication and EngagementStrategic Direction –Position Tillsonburg as a leader in themunicipal sector; Explore opportunities for service efficienciesin partnership with adjacent municipalities.Priority Project ‐Immediate Term ‐Consolidated Town Hall initiativeDeputy Clerk $2,500 (Scanning Project Fund)$4,200 (Software improvements to better utilize functions and reduce staff associated time)On‐GoingImplement IT planGoal –Customer Service, Communication and EngagementStrategic Direction –explore opportunities for service efficienciesDirector of CorporateServices/ClerkNot known at this time. Multi‐yearInsurance and Risk ReviewsGoal –Customer Service, Communication and Engagement.Director of CorporateServices/ClerkAim to create savings in risk reduction and overall insurancecosts.On‐goingInsurance Renewalin Q1Page 97 of 308 42024 Capital Summary2024 Business Plan | Corporate ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionContribution 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 ‐Ongoing‐ securing new equipment for team membersIT $80,000(‐$80,000 recovery from Departments)Q4Annual Computer / Hardware Replacement ProgramGoal – Customer Service, Communications and EngagementStrategic Direction –service efficiencies and employee satisfaction by providing them with the right toolsPriority Project ‐Ongoing‐ securing new equipment for team membersIT $60,000 Q2‐Q4Annual Cell Phone Replacement ProgramGoal – Customer Service, Communications and EngagementStrategic Direction – service efficiencies and employee satisfaction by providing them with the right toolsPriority Project ‐Ongoing‐ securing new equipment for team membersIT $15,000 Q1‐Q4New Capital ‐ IT Planning Goal – Customer Service, Communications and EngagementStrategic Direction – service efficiencies and employee satisfaction by providing them with the right toolsPriority Project –Immediate Term ‐ securing new equipment for team membersIT $15,000 2026Page 98 of 308 5RisksIT •Cyber security needs that are evolving to prevent an attack against our municipal government assets Software underutilizations.•Rising costs of software and other procured IT infrastructureInsurance•Global rising costs of procuring insurance for all Town assets and programs.Communications•Increase in need to support the growing use and expansion of various Social Media platforms by both internal staff and various stakeholders.Corporate Services - Overall•Demand for service level to support ongoing initiatives surpasses the staffing level 2024 Business Plan | Corporate ServicesPage 99 of 308 6OpportunitiesIT•Software reviews and analysis to ensure the best setup and utilization is occurring for end users (yield savings in time and costs).•Adoption and deployment of IT procedures to create stronger and more resilient environment. Insurance•Expansion of risk reduction practices to reduce insurance costs (real and potential)Clerks•Opportunity to increase efficiencies in areas of records program modernization and meeting governance support.Corporate Services - Overall•Review and implementation of updated tools and technology that can create stronger support in the overall goal in excellence in customer service.2024 Business Plan | Corporate ServicesPage 100 of 308 7Future Departmental Directions: 3 Year Outlook•Customer Service enhancements to better serve our stakeholders.•Modernization of the Town’s Records Management program.•Communication practice enhancements to serve a growing community and municipal government operation.•IT improvements and expansion of support level to the organization.•On-going training and identification of tools is necessary to ensure excellence in service delivery.2024 Business Plan | Corporate ServicesPage 101 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 15,000 (15,000) 100.0%1 Other Revenue 66,300 66,300 2 Contribution from Reserves 370,000 35,000 (335,000) 90.5%3 Total Revenues 385,000 101,300 (283,700) 73.7% Expenditures Labour 220,500 228,200 7,700 3.5% Purchases 560,942 353,060 (207,882) (37.1%)4 Contracted Services 2,500 2,500 #DIV/0! Contribution to Reserves 12,500 15,000 2,500 20.0% Interfunctional Adjustments 40,700 42,906 2,206 5.4% Total Expenditures 834,642 641,666 (192,976) (23.1%) Total Net Levy (449,642) (540,366) (90,724) (20.2%) Notes: 1 Modernization funding 2 Cost sharing revenue ‐ Physician 3 Reduction to One‐time Expenses 4 Strategic plan initiatives and One‐time Expenses 8 Page 102 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants15,000(15,000) 100.00%#DIV/0!#DIV/0!#DIV/0!Other Revenue66,300 66,300 #DIV/0! 66,30066,30066,300Contribution from Reserves370,000 35,000 (335,000) 90.54% 35,00035,00035,000Total Revenues385,000 101,300 (283,700) 73.69% 101,300101,300101,300ExpendituresLabour220,500 228,200 7,700 3.49% 235,046 3.00% 242,097 3.00% 249,359 3.00%Purchases560,942 353,060 (207,882) (37.06%) 353,060361,760 2.46% 353,060 (2.40%)Contracted Services2,500 2,500 #DIV/0! 2,50044,500 1,680.00% 2,500 (94.38%)Contribution to Reserves12,500 15,000 2,500 20.00% 15,0005,000 (66.67%) 15,000 200.00%Interfunctional Adjustments40,700 42,906 2,206 5.42% 45,412 5.84% 48,068 5.85% 50,884 5.86%Total Expenditures834,642 641,666 (192,976) (23.12%) 651,018 1.46% 701,425 7.74% 670,803 (4.37%)Total Net Levy(449,642) (540,366) (90,724) (20.18%) (549,718) (1.73%) (600,125) (9.17%) (569,503) 5.10%9Page 103 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 100,000 100,000 Contribution from Reserves 50,000 96,200 46,200 (92.4%)1 Total Revenues 150,000 196,200 46,200 (30.8%) Expenditures Labour 1,126,600 1,600,700 474,100 42.1%2 Purchases 591,174 634,048 42,874 7.3%3 Contracted Services 724,128 962,550 238,422 32.9%4 Interfunctional Adjustments (616,305) (677,189) (60,884) 9.9%5 Debt Principal & Interest 23,650 23,415 (235) (1.0%) Total Expenditures 1,849,247 2,543,524 694,277 37.5% Total Net Levy (1,699,247) (2,347,324) (648,077) (38.1%) Notes: 1 To fund a contract position 2 Payroll costs, Benefits, COLA, Reallocation of Staff 3 Insurance Expense, Non‐union Staff Benefits 4 Implementation of Market Review 5 Staff allocations and IT charge allocations 10 Page 104 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges100,000 100,000100,000100,000100,000Contribution from Reserves50,000 96,200 46,200 (92.40%)100.00%#DIV/0!#DIV/0!Total Revenues150,000 196,200 46,200 (30.80%) 100,000 49.03% 100,000100,000ExpendituresLabour1,126,600 1,600,700 474,100 42.08% 1,598,471 (0.14%) 1,645,916 2.97% 1,694,784 2.97%Purchases591,174 634,048 42,874 7.25% 659,460 4.01% 685,078 3.88% 711,213 3.81%Contracted Services724,128 962,550 238,422 32.93% 961,930 (0.06%) 962,830 0.09% 963,750 0.10%Interfunctional Adjustments(616,305) (677,189) (60,884) 9.88% (676,114) (0.16%) (674,847) (0.19%) (673,374) (0.22%)Debt Principal & Interest23,650 23,415(235) (0.99%) 23,177 (1.02%)(100.00%)#DIV/0!Total Expenditures1,849,247 2,543,524 694,277 37.54% 2,566,924 0.92%2,618,977 2.03% 2,696,373 2.96%Total Net Levy(1,699,247) (2,347,324) (648,077) (38.14%) (2,466,924) (5.10%) (2,518,977) (2.11%) (2,596,373) (3.07%)11Page 105 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 303,000 304,955 1,955 (0.6%) Total Revenues 303,000 304,955 1,955 (0.6%) Expenditures Labour 319,431 366,000 46,569 14.6%1 Purchases 103,604 112,143 8,539 8.2%2 Contracted Services 49,108 50,973 1,865 3.8% Interfunctional Adjustments (285,139) (335,305) (50,166) 17.6%3 Debt Principal & Interest 6,825 6,670 (155) (2.3%) Total Expenditures 193,829 200,481 6,652 3.4% Total Net Levy 109,171 104,474 (4,697) 4.3% Notes: 1 Payroll costs, Benefits, COLA 2 Heat, Light & Water Exp, Supplies Exp 3 Staff allocations 12 Page 106 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges303,000 304,955 1,955 (0.65%) 230,755 24.33% 231,555 (0.35%) 232,355 (0.35%)Total Revenues303,000 304,955 1,955 (0.65%) 230,755 24.33% 231,555 (0.35%) 232,355 (0.35%)ExpendituresLabour319,431 366,000 46,569 14.58% 374,625 2.36% 383,509 2.37% 392,659 2.39%Purchases103,604 112,143 8,539 8.24% 112,983 0.75% 115,626 2.34% 118,087 2.13%Contracted Services49,108 50,973 1,865 3.80% 51,856 1.73% 52,739 1.70% 53,639 1.71%Interfunctional Adjustments(285,139) (335,305) (50,166) 17.59% (341,579) 1.87% (347,996) 1.88% (354,558) 1.89%Debt Principal & Interest6,825 6,670(155) (2.27%) 6,507 (2.44%) 6,349 (2.43%) 6,190 (2.50%)Total Expenditures193,829 200,481 6,652 3.43% 204,392 1.95% 210,227 2.85% 216,017 2.75%Total Net Levy109,171 104,474 (4,697) 4.30% 26,363 74.77% 21,328 19.10% 16,338 23.40%13Page 107 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033IT CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 20322033RESERVESOpening Balance:160,902 167,945 178,444 188,251 199,543 210,142 220,038 229,225 237,697 245,430Funding Sources:Contributions from Capital Levy 15,000 17,984 19,037 22,300 23,423 24,582 25,779 27,016 28,292 29,568Contributions from Operating Budget 80,000 84,000 84,000 84,000 84,000 84,000 84,000 84,000 84,000 84,000255,902 269,929 281,481 294,551 306,966 318,724 329,818 340,240 349,988 358,998CAPITAL PROJECT COMMITMENTS:New Capital Renewal, Contribution to Reserves15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000Computer Replacements60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000Cell Phone Replacements15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000Inflation Adjustment3,6365,508 7,416 9,369 11,358 13,383 15,444 17,559 17,559Total Committments To Capital Projects90,000 93,636 95,508 97,416 99,369 101,358 103,383 105,444 107,559 107,559TRANSFERS OUT:Total Expenditures Against Reserves 90,000 93,636 95,508 97,416 99,369 101,358 103,383 105,444 107,559 107,559Closing Balance Before Interest165,902 176,293 185,973 197,135 207,597 217,366 226,435 234,796 242,429 251,439Interest Income2,043 2,1512,278 2,409 2,545 2,672 2,790 2,900 3,0013,105Closing Reserve Balance167,945 178,444 188,251 199,543 210,142 220,038 229,225 237,697 245,430 254,545Total Funding Available for Projects Transfers to Operating budget (Fibre, SWOxford Res#2021-061)14Page 108 of 308 Project ListingCorporate Services110New IT EquipmentX0415,00015,000IT ReserveComputer ReplacementsX0360,000(60,000)IT ReserveCell Phone ReplacementsX0215,000(15,000)IT reserveAnnual Replacement of IT CapitalX01(80,000)80,000IT ReserveTotal 110 Corporate Services(5,000)95,000(75,000)15,000Total Project Listing($5,000)$95,000($75,000)$15,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsCorporate ServicesRun Date: 11/1/23 10:57 AM15Page 109 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X01 Annual Replacement of IT Capital Corporate Services 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Cont.to Reserves 80,00080,000 Other (80,000)(80,000) 00Expenditures Total Page No. : 16 Page 110 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X02 Cell Phone Replacements Corporate Services 2 - SMT review 2024 DescriptionProject DescriptionAs part of the cell phone replacement plan, $15,000 is in the 2024 budget, in order to process eligible cell phone upgrades, replacement program (broken or damaged) and address any new cell phone needs. 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. The cell phone replacement program also address older software to avoid unsupported operating systems in use (i.e. security risks). Budget 20292027202620252024 2028Total Expenditures Construction 15,00015,000 15,000 15,000Expenditures Total Funding Cont.from Reserves 15,00015,000 15,000 15,000Funding Total Page No. : 17 Page 111 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X03 Computer Replacements Corporate Services 2 - SMT review 2024 DescriptionProject DescriptionThis project allots for $60,000 for the replacement of computers and other computer hardware that has reached the end of life cycle. This fund also addresses any new needs based on damage or broken hardware or new staff equipment deployment. 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 20292027202620252024 2028Total Expenditures Construction 60,00060,000 60,000 60,000Expenditures Total Funding Cont.from Reserves 60,00060,000 60,000 60,000Funding Total Page No. : 18 Page 112 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X04 New IT Equipment Corporate Services 2 - SMT review 2024 DescriptionProject DescriptionAs part of modernizing of hardware and technology supports, a general fund of $15,000 is in the 2024 budget, to prepare for new town hall initiatives and information technology improvements. Justification Capital funds are available for cell phones and computer hardware upgrades and replacements. This new fund would support modernization initiatives that need to be undertaken to move our IT Services program forward. Initially this fund would only support areas where the planned new Town Hall could benefit. Budget 20292027202620252024 2028Total Expenditures Cont.to Reserves 15,00015,000 15,000 15,000Expenditures Total Funding Taxation 15,00015,000 15,000 15,000Funding Total Page No. : 19 Page 113 of 308 Town of Tillsonburg2024Business PlanOperations and Development ServicesNovember 20, 2023Page 114 of 308 22024 Business Objectives2024 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionReconstruction –Roads -Young Street - 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$603,400 Q2Reconstruction –Stormwater -Young Street - 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$857,000 Q2Storm Pond MaintenanceGoal –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$50,000 Q4Page 115 of 308 32024 Business Objectives2024 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionT:GO Bus Shelters (with Provincial funding)Goal –Connectivity and Transportation Strategic Direction –Priority Project – Ongoing ‐Asset Management PlanTransit Coordinator$25,000 Q3Devonshire CulvertGoal –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$838,000 Q4Fox Alley Rehabilitation -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$38,000 Q3Page 116 of 308 42024 Business Objectives2024 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionStormwater &Road Design & Construction -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$958,360 –Roads$560,650 -StormQ4Reconstruction –Road & Stormwater –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$1,058,176 –Roads$378,814 -StormQ4Quarter 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 117 of 308 52024 Business Objectives2024 Business Plan | Operations and Development ServicesProject Community Strategic Plan LeadAccountabilityProject 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$1,176,000 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 Q3RED OMAFRA –Airport Engineering etc…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$55,000 Q3Page 118 of 308 62024 Business Objectives – Fleet Summary2024 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$225,00 -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)$0 -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)$151,000 -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)$460,000 -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)$35,000 -NOTE: Supplementary details and background information available in the Budget Packages Page 119 of 308 7Risks• 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.2024 Business Plan | Operations and Development ServicesPage 120 of 308 8Opportunities• Implementation of an annual traffic count program continues into 2024.• 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.2024 Business Plan | Operations and Development ServicesPage 121 of 308 9Opportunities• Evaluate and leverage manhole condition assessment undertaking.• Improvement of departmental communications to community anddevelopment industry creates positive outcomes and transparency.• Strategic organization of personnel and 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.• Enhance T:GO transit system with the addition of bus shelters2024 Business Plan | Operations and Development ServicesPage 122 of 308 102024 Departmental Goals• Continue Inter-Community Transit Service pilot project• Rehabilitate/Replace infrastructure identified as high risk priorityin 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 Stormwater Master Plan2024 Business Plan | Operations and Development ServicesPage 123 of 308 11Future Departmental Directions:2025• Continue Inter-Community Transit Service pilot project• Rehabilitate/Replace infrastructure identified as high risk priorityin 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 Review2024 Business Plan | Operations and Development ServicesPage 124 of 308 12Future Departmental Directions:2026• Rehabilitate/Replace infrastructure identified as high risk priorityin 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 Review2024 Business Plan | Operations and Development ServicesPage 125 of 308 Town Of Tillsonburg2024 Business PlanBuilding, Planning & By‐lawNovember 20, 2023Page 126 of 308 142024 Business Objectives2024 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionBuilding Code Amendments –Notify/educate designers, contractors 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 Q4Amanda/CloudPermitIntegration (carry‐forward)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 $7,000 Q3Host AnnualBuilder/Developer Information Forum and Backyard ProjectPermit NightGoal– 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 $2,500 Q1Page 127 of 308 152024 Business Objectives2024 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionBy‐Law Implementation/Education – 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$3,000 Q2Increase/expand By‐Law Enforcement Staffing/Services and presence via 1 additional FTE & 2 additional PTE officersGoal– Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information and opportunities to shape municipal initiatives.Strategic Direction ‐ Position Tillsonburg as a leader in the municipal sector.Priority Project‐N/ABuilding & By‐LawEnforcement Supervisor$ 127,400 Q4Provide and managecontract security for Tillsonburg Community Centre and surrounding property amenities.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$ 60,000 Q4Page 128 of 308 162024 Business Objectives2024 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionReview Site Plan By‐Law including policies and guidelinesGoal– 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 $0 Q1Implement Planning Application Web Portal & Digital Service Delivery (carry‐forward)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)Q2Zoning By‐Law comprehensive reviewGoal– 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/ACounty Planner $5,000 Q4Page 129 of 308 172024 Business Objectives2024 Business Plan | Building/Planning/By-LawProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCentral Area Design Study – Review Façade Improvement Program and reviewPublic Realm options Goal– The Town of Tillsonburg will accommodate and support sustainable growth.Strategic Direction – Promote, preserve and enhance thedowntown core as the retail centre and community hub for Tillsonburg.Priority Project‐N/ADevelopment Tech./BIAFunded from Economic Devm’tQ4Develop Additional Residential Unit (ARU) user guide(s)related to Bill 23, More Homes Built Faster Act & 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 $2,000 Q1Page 130 of 308 18Risks•Bill 23 and ongoing legislative changes to the Ontario Building Code cause frustration for contractors, developers and owners which require additional staff time/resources to educate.•Ensure all staff maintain/upgrade their provincial qualifications as required by the Ministry of Municipal Affairs & Housing. •Lack of a planning web portal/digital service may cause delays and developer frustrations.•Increase in By-Law inquiries/complaint volumes and complexity of local issues result in longer response times causing frustrations and reduced customer service.2024 Business Plan | Building/Planning/By-LawPage 131 of 308 19Opportunities•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.•Increase in By-Law Officer staffing and presence will provide pro-active enforcement, deter mischief and improve customer service.2024 Business Plan | Building/Planning/By-LawPage 132 of 308 20Future Departmental Directions: 3 year outlook2025•Review Building & By-Law Internal Policies•Complete Building Permit Fee Study•Review Central Area Design Study•By-Law Reviews2024 Business Plan | Building/Planning/By-LawPage 133 of 308 21Future Departmental Directions: 3 year outlook2026•Implement new Central Area Design Study & associated programs•By-Law Reviews2024 Business Plan | Building/Planning/By-LawPage 134 of 308 22Future Departmental Directions: 3 year outlook2027•Central Area Design Study•By-Law Reviews2024 Business Plan | Building/Planning/By-LawPage 135 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 1,619,038 1,757,850 138,812 (8.6%)1 Total Revenues 1,619,038 1,757,850 138,812 (8.6%) Expenditures Labour 357,500 245,000 (112,500) (31.5%)2 Purchases 706,833 892,643 185,810 26.3%3 Contracted Services 9,070 24,588 15,518 171.1%4 Contribution to Reserves 46,600 67,600 21,000 45.1%5 Interfunctional Adjustments 10,900 11,500 600 5.5% Debt Principal & Interest 488,135 516,519 28,384 5.8%6 Total Expenditures 1,619,038 1,757,850 138,812 8.6% Total Net Levy ‐ ‐ ‐ Notes: 1 Increased Fleet Charges 2 FT Staff Allocation 3 4 Subcontractor Expense increase ‐ Fuel Pumps Island 5 Increase contribution to the Fleet Reserve 6 New Debt Principle and Interest Equipment Supplies& Repairs, Fuel & Oil, Training and Lease Payments Expenses 23 Page 136 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges1,619,038 1,757,850 138,812 (8.57%) 1,769,108 (0.64%) 1,744,383 1.40% 1,694,019 2.89%Total Revenues1,619,038 1,757,850 138,812 (8.57%) 1,769,108 (0.64%) 1,744,383 1.40% 1,694,019 2.89%ExpendituresLabour357,500 245,000 (112,500) (31.47%) 251,879 2.81% 258,964 2.81% 266,262 2.82%Purchases706,833 892,643 185,810 26.29% 854,348 (4.29%) 875,291 2.45% 893,328 2.06%Contracted Services9,070 24,588 15,518 171.09% 24,877 1.18% 25,085 0.84% 25,256 0.68%Contribution to Reserves46,600 67,600 21,000 45.06% 139,381 106.18% 145,566 4.44% 151,772 4.26%Interfunctional Adjustments10,900 11,500600 5.50% 12,174 5.86% 12,889 5.87% 13,646 5.87%Debt Principal & Interest488,135 516,519 28,384 5.81% 486,449 (5.82%) 426,588 (12.31%) 343,755 (19.42%)Total Expenditures1,619,038 1,757,850 138,812 8.57% 1,769,108 0.64% 1,744,383 (1.40%) 1,694,019 (2.89%)Total Net Levy‐ ‐ ‐ ‐ ‐ ‐ 24Page 137 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Contribution from Reserves 141,500 (141,500) 100.0%1 Total Revenues 141,500 (141,500) 100.0% Expenditures Labour 280,300 291,900 11,600 4.1% Purchases 256,305 12,087 (244,218) (95.3%)2 Interfunctional Adjustments (24,214) (65,756) (41,542) 171.6%3 Total Expenditures 512,391 238,231 (274,160) (53.5%) Total Net Levy (370,891) (238,231) 132,660 35.8% Notes: 1 DC Reserves ‐ One‐time Funding ‐ Transportation Master Plan 2 One‐time Expenses ‐ Transportation Master Plan 3 Staff Allocations 25 Page 138 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesContribution from Reserves141,500(141,500) 100.00%#DIV/0!#DIV/0!#DIV/0!Total Revenues141,500(141,500) 100.00%#DIV/0!#DIV/0!#DIV/0!ExpendituresLabour280,300 291,900 11,600 4.14% 300,657 3.00% 309,677 3.00% 318,967 3.00%Purchases256,305 12,087 (244,218) (95.28%) 12,522 3.60% 12,836 2.51% 13,094 2.01%Interfunctional Adjustments(24,214) (65,756) (41,542) 171.56% (67,375) 2.46% (69,014) 2.43% (70,672) 2.40%Total Expenditures512,391 238,231 (274,160) (53.51%) 245,804 3.18% 253,499 3.13% 261,389 3.11%Total Net Levy(370,891) (238,231) 132,660 35.77% (245,804) (3.18%) (253,499) (3.13%) (261,389) (3.11%)26Page 139 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 151,000 153,400 2,400 (1.6%) Contribution from Reserves 28,000 (28,000) 100.0%1 Total Revenues 179,000 153,400 (25,600) 14.3% Expenditures Labour 672,000 612,200 (59,800) (8.9%)2 Purchases 90,466 62,653 (27,813) (30.7%)3 Contracted Services 36,890 (36,890) (100.0%)4 Interfunctional Adjustments (220,888)(6,020) 214,868 (97.3%)5 Total Expenditures 578,468 668,833 90,365 15.6% Total Net Levy (399,468) (515,433) (115,965) (29.0%) Notes: 1 To fund One‐time Expenses 2 Payroll costs, Benefits, COLA & Staff Allocations 3 Asset Management Program Development 4 GIS Services performed in‐house 5 Reduction in Staff Allocations 27 Page 140 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges151,000 153,400 2,400 (1.59%) 153,400153,400153,400Contribution from Reserves28,000(28,000) 100.00%#DIV/0!#DIV/0!#DIV/0!Total Revenues179,000 153,400 (25,600) 14.30% 153,400153,400153,400ExpendituresLabour672,000 612,200 (59,800) (8.90%) 630,191 2.94% 648,722 2.94% 667,809 2.94%Purchases90,466 62,653 (27,813) (30.74%) 64,408 2.80% 66,486 3.23% 68,963 3.73%Contracted Services36,890(36,890) (100.00%)#DIV/0!#DIV/0!#DIV/0!Interfunctional Adjustments(220,888) (6,020) 214,868 (97.27%) (5,616) (6.71%) (5,123) (8.78%) (4,534) (11.50%)Total Expenditures578,468 668,833 90,365 15.62% 688,983 3.01% 710,0853.06% 732,238 3.12%Total Net Levy(399,468) (515,433) (115,965) (29.03%) (535,583) (3.91%) (556,685) (3.94%) (578,838) (3.98%)28Page 141 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 135,200 135,200 Contribution from Reserves 24,000 0 24,000 (100.0%)1 Total Revenues 159,200 135,200 24,000 Expenditures Labour 1,140,580 1,217,281 76,701 6.7%2 Purchases 716,284 825,457 109,173 15.2%3 Contracted Services 318,208 328,246 10,038 3.2%4 Interfunctional Adjustments 532,188 568,224 36,036 6.8%5 Debt Principal & Interest 499,176 486,782 (12,394) (2.5%) Total Expenditures 3,206,436 3,425,990 219,554 6.8% Total Net Levy (3,047,236)(3,290,790) (243,554) (8.0%) Notes: 1 One‐time Funding 2 Payroll costs, Benefits, COLA 3 Supplies, Insurance, Heat, Light & Water and Training Expenses 4 Subcontractor Expenses 5 Fleet Charges & Staff allocations 29 Page 142 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants135,200 135,200135,200135,200135,200Contribution from Reserves24,000‐ 24,000 (100.00%) 24,00024,00024,000Total Revenues159,200 135,200 24,000 (15.08%) 159,200 17.75% 159,200159,200ExpendituresLabour1,140,580 1,217,281 76,701 6.72% 1,299,698 6.77% 1,342,388 3.28% 1,385,868 3.24%Purchases716,284 825,457 109,173 15.24% 881,032 6.73% 915,191 3.88% 948,210 3.61%Contracted Services318,208 328,246 10,038 3.15% 356,463 8.60% 366,104 2.70% 374,085 2.18%Interfunctional Adjustments532,188 568,224 36,036 6.77% 569,004 0.14% 569,851 0.15% 570,771 0.16%Debt Principal & Interest499,176 486,782 (12,394) (2.48%) 473,315 (2.77%) 460,695 (2.67%) 426,775 (7.36%)Total Expenditures3,206,436 3,425,990 219,554 6.85% 3,579,512 4.48% 3,654,229 2.09% 3,705,709 1.41%Total Net Levy(3,047,236) (3,290,790) (243,554) (7.99%) (3,420,312)(3.94%) (3,495,029) (2.18%) (3,546,509) (1.47%)30Page 143 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Levy, PILS 146,600 162,897 16,297 (11.1%)1 Total Revenues 146,600 162,897 16,297 (11.1%) Expenditures Labour 33,283 34,356 1,073 3.2% Purchases 15,367 15,539 172 1.1% Contracted Services 35,000 50,000 15,000 42.9%2 Contribution to Reserves 2,419 1,570 (849) (35.1%) Interfunctional Adjustments 48,070 49,270 1,200 2.5% Debt Principal & Interest 12,461 12,162 (299) (2.4%) Total Expenditures 146,600 162,897 16,297 11.1% Total Net Levy Notes: 1 2 Increased Downtown Parking Lot Levy Increased Snow Removal Costs 31 Page 144 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesLevy, PILS146,600 162,897 16,297 (11.12%) 162,897162,897162,897Total Revenues146,600 162,897 16,297 (11.12%) 162,897162,897162,897ExpendituresLabour33,283 34,356 1,073 3.22% 35,461 3.22% 36,599 3.21% 37,771 3.20%Purchases15,367 15,539172 1.12% 15,615 0.49% 15,693 0.50% 15,774 0.52%Contracted Services35,000 50,000 15,000 42.86% 50,00050,00050,000Contribution to Reserves2,419 1,570(849) (35.10%)760 (51.59%)(141) (118.55%) (1,066) 656.03%Interfunctional Adjustments48,070 49,270 1,200 2.50% 49,27049,27049,270Debt Principal & Interest12,461 12,162(299) (2.40%) 11,791 (3.05%) 11,476 (2.67%) 11,148 (2.86%)Total Expenditures146,600 162,897 16,297 11.12% 162,897162,897162,897Total Net Levy32Page 145 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants User Charges 385,800 500,003 114,203 (29.6%)1 Total Revenues 385,800 500,003 114,203 (29.6%) Expenditures Purchases 269,217 279,812 10,595 3.9% Contracted Services 153,500 257,100 103,600 67.5%2 Interfunctional Adjustments 15,284 39,600 24,316 159.1%3 Debt Principal & Interest 5,147 4,955 (192) (3.7%) Total Expenditures 443,148 581,467 138,319 31.2% Total Net Levy (57,348) (81,464) (24,116) (42.1%) Notes: 1 2 3 Rent and Fuel Sales Increases To Reflect Actual Costs Fleet Charges 33 Page 146 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants#DIV/0!#DIV/0!#DIV/0!#DIV/0!User Charges385,800 500,003 114,203 (29.60%) 500,003500,003500,003Total Revenues385,800 500,003 114,203 (29.60%) 500,003500,003500,003ExpendituresPurchases269,217 279,812 10,595 3.94% 281,174 0.49% 282,523 0.48% 283,902 0.49%Contracted Services153,500 257,100 103,600 67.49% 257,100257,100257,100Interfunctional Adjustments15,284 39,600 24,316 159.09% 40,268 1.69% 40,976 1.76% 41,726 1.83%Debt Principal & Interest5,147 4,955(192) (3.73%) 4,748 (4.18%) 4,550 (4.17%) 4,349 (4.42%)Total Expenditures443,148 581,467 138,319 31.21% 583,290 0.31% 585,149 0.32% 587,077 0.33%Total Net Levy(57,348) (81,464) (24,116) (42.05%) (83,287) (2.24%) (85,146) (2.23%) (87,074) (2.26%)34Page 147 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 206,900 173,459 (33,441) 16.2%1 User Charges 131,400 131,400 Total Revenues 338,300 304,859 (33,441) 9.9% Expenditures Labour 86,627 89,130 2,503 2.9% Purchases 111,747 111,792 45 Contracted Services 107,000 107,000 Interfunctional Adjustments 140,085 144,175 4,090 2.9% Total Expenditures 445,459 452,097 6,638 1.5% Total Net Levy (107,159) (147,238) (40,079) (37.4%) Notes: 1 Revenue from Oxford County 35 Page 148 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants206,900 173,459 (33,441) 16.16% 173,959 (0.29%) 173,959173,959User Charges131,400 131,400131,400131,400131,400Total Revenues338,300 304,859 (33,441) 9.89% 305,359 (0.16%) 305,359305,359ExpendituresLabour86,627 89,130 2,503 2.89% 91,708 2.89% 94,363 2.90% 97,098 2.90%Purchases111,747 111,79245 0.04% 111,812 0.02% 111,832 0.02% 111,853 0.02%Contracted Services107,000 107,000107,000107,000107,000Interfunctional Adjustments140,085 144,175 4,090 2.92% 145,225 0.73% 146,307 0.75% 147,422 0.76%Total Expenditures445,459 452,097 6,638 1.49% 455,745 0.81% 459,502 0.82% 463,373 0.84%Total Net Levy(107,159) (147,238) (40,079) (37.40%) (150,386) (2.14%) (154,143) (2.50%) (158,014) (2.51%)36Page 149 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 550,200 624,400 74,200 (13.5%)1 User Charges 49,440 49,400 (40) 0.1% Total Revenues 599,640 673,800 74,160 (12.4%) Expenditures Labour 113,300 107,500 (5,800) (5.1%)2 Purchases 38,900 24,872 (14,028) (36.1%)3 Contracted Services 632,900 668,000 35,100 5.5%4 Interfunctional Adjustments 9,405 (44,100) (53,505) (568.9%)5 Total Expenditures 794,505 756,272 (38,233) (4.8%) Total Net Levy (194,865) (82,472) 112,393 57.7% Notes: 1 2 3 4 5 Staff Allocations Increased Grant Funding Correction to FT labour Special Projects ‐ One‐time Costs Increased in Contract 37 Page 150 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants550,200 624,400 74,200 (13.49%) 333,763 46.55% 133,600 59.97% 133,600User Charges49,440 49,400(40) 0.08% 36,820 25.47% 29,000 21.24% 30,000 (3.45%)Total Revenues599,640 673,800 74,160 (12.37%) 370,583 45.00% 162,600 56.12% 163,600 (0.62%)ExpendituresLabour113,300 107,500 (5,800) (5.12%) 110,281 2.59% 113,145 2.60% 116,095 2.61%Purchases38,900 24,872 (14,028) (36.06%) 25,256 1.54% (20,441) (180.94%) (20,311) (0.64%)Contracted Services632,900 668,000 35,100 5.55% 367,333 (45.01%) 253,264 (31.05%) 259,203 2.34%Interfunctional Adjustments9,405 (44,100) (53,505) (568.90%) (45,422) 3.00% (46,783) 3.00% (48,185) 3.00%Total Expenditures794,505 756,272 (38,233) (4.81%) 457,448 (39.51%) 299,185 (34.60%) 306,802 2.55%Total Net Levy(194,865) (82,472) 112,393 57.68% (86,865) (5.33%) (136,585) (57.24%) (143,202) (4.84%)38Page 151 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 84,400 58,200 (26,200) 31.0%1 Total Revenues 84,400 58,200 (26,200) 31.0% Expenditures Labour 286,219 471,269 185,050 64.7%2 Purchases 42,587 45,553 2,966 7.0% Contracted Services 23,500 20,108 (3,392) (14.4%) Interfunctional Adjustments 35,939 38,214 2,275 6.3% Total Expenditures 388,245 575,144 186,899 48.1% Total Net Levy (303,845) (516,944) (213,099) (70.1%) Notes: 1 Removal of Dog Tag Sales 2 Payroll costs, Benefits, COLA, New FTE Request & Staff Allocations 39 Page 152 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges84,400 58,200 (26,200) 31.04% 63,200 (8.59%) 63,20063,200Total Revenues84,400 58,200 (26,200) 31.04% 63,200 (8.59%) 63,20063,200ExpendituresLabour286,219 471,269 185,050 64.65% 482,706 2.43% 494,487 2.44% 506,621 2.45%Purchases42,587 45,553 2,966 6.96% 36,610 (19.63%) 37,360 2.05% 38,077 1.92%Contracted Services23,500 20,108 (3,392) (14.43%) 94,223 368.58% 85,679 (9.07%) 89,613 4.59%Interfunctional Adjustments35,939 38,214 2,275 6.33% 39,497 3.36% 40,842 3.41% 42,252 3.45%Total Expenditures388,245 575,144 186,899 48.14% 653,036 13.54% 658,368 0.82% 676,563 2.76%Total Net Levy(303,845) (516,944) (213,099) (70.13%) (589,836) (14.10%) (595,168) (0.90%) (613,363) (3.06%)40Page 153 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 801,500 751,500 (50,000) 6.2%1 Contribution from Reserves 221,242 289,142 67,900 (30.7%)2 Total Revenues 1,022,742 1,040,642 17,900 (1.8%) Expenditures Labour 710,675 733,525 22,850 3.2% Purchases 89,991 92,061 2,070 2.3% Contracted Services 108,000 94,512 (13,488) (12.5%)3 Contribution to Reserves ‐ ‐ ‐ ‐ Interfunctional Adjustments 114,076 120,544 6,468 5.7%4 Total Expenditures 1,022,742 1,040,642 17,900 1.8% Total Net Levy Notes: 1 Revenue from Permits decreased 2 Building Dept. Reserve 3 Cloud Permit Customization & Water/Sewer Inspections 4 Staff allocations and IT charge allocations 41 Page 154 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges801,500 751,500 (50,000) 6.24% 806,750 (7.35%) 857,670 (6.31%) 908,820 (5.96%)Contribution from Reserves221,242 289,142 67,900 (30.69%) 289,129‐ 228,342 21.02% 228,342Total Revenues1,022,742 1,040,642 17,900 (1.75%) 1,095,879 (5.31%) 1,086,012 0.90% 1,137,162 (4.71%)ExpendituresLabour710,675 733,525 22,850 3.22% 757,058 3.21% 781,296 3.20% 806,262 3.20%Purchases89,991 92,061 2,070 2.30% 91,595 (0.51%) 94,342 3.00% 97,094 2.92%Contracted Services108,000 94,512 (13,488) (12.49%) 105,279 11.39% 111,390 5.80% 113,077 1.51%Contribution to Reserves#DIV/0! 17,749 #DIV/0! (29,029) (263.55%) (11,268) (61.18%)Interfunctional Adjustments114,076 120,544 6,468 5.67% 124,198 3.03% 128,013 3.07% 131,997 3.11%Total Expenditures1,022,742 1,040,642 17,900 1.75% 1,095,879 5.31% 1,086,012 (0.90%) 1,137,162 4.71%Total Net Levy42Page 155 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033AIRPORT CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 20322033RESERVESOpening Balance:37,644 38,140 714,261 252,743 166,876(152,905) (922,787) (935,063) (1,505,088) (2,103,015)Funding Sources:Contributions from Capital Levy 49,700 59,588 63,076 73,887 77,608 81,449 85,416 89,511 93,740 97,969Grants and Subsidies - Federal 49,675Grants and Subsidies - MunicipalSale of land0 976,000Transfer from Other Reserve137,019 1,073,728 777,337 326,630 244,484(71,456) (837,372) (845,552) (1,411,348) (2,005,046)CAPITAL PROJECT COMMITMENTS:Tillsonburg Airport Economic Development Expansion and Job Creation 99,350Extending Taxiway Charlie to runway 350,000Terminal Expansion500,000Extension of Taxiway southward150,000Extending Delta to G3 Taxiway360,000Construction of G4 Taxiway750,000Extending of G3 Taxiway to Delta Runway75,000Widen G1 Taxiway550,000Main ramp560,000Driveway to Terminal600,000Inflation Adjustment14,140 30,600 12,360 37,476 94,650 11,153 94,380 109,256 117,060Total Committments To Capital Projects99,350 364,140 530,600 162,360 397,476 844,650 86,153 644,380 669,256 717,060TRANSFERS OUT:Total Expenditures Against Reserves 99,350 364,140 530,600 162,360 397,476 844,650 86,153 644,380 669,256 717,060Closing Balance Before Interest37,669 709,588 246,737 164,270(152,992) (916,106) (923,524) (1,489,932) (2,080,604) (2,722,106)Interest Income471 4,6736,006 2,60687(6,681) (11,539) (15,156) (22,411) (30,157)Closing Reserve Balance38,140 714,261 252,743 166,876(152,905) (922,787) (935,063) (1,505,088) (2,103,015) (2,752,263)Total Funding Available for Projects Transfers to Operating budget (Fibre, SWOxford Res#2021-061)43Page 156 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033BRIDGES & Culverts INDEX2024 202520262027202820292030203120322033RESERVESOpening Balance:55,000 122,883(5,513,093) (6,885,675) (7,871,511) (8,643,621) (8,943,409) (9,005,499) (9,113,668) (9,703,274)TRANSFERS IN:Contributions from Capital Levy 66,178 79,345 83,989 98,384 103,339 108,454 113,736 119,189 124,820 130,450Debenture Funding -approved request 882,600 0Debenture Funding - new request 838,000Grants and Subsidies - Federal 294,000Grants and Subsidies - ProvincialGrants and Subsidies - MunicipalContribution from Development Charges Reserve 43,4802,135,778 245,708(5,429,104) (6,787,291) (7,768,173) (8,535,167) (8,829,673) (8,886,310) (8,988,848) (9,572,823)2,080,778122,82583,98998,384103,339108,454113,736119,189124,820130,450CAPITAL PROJECT COMMITMENTS:CUQuarter Town line CU at stoney Creek - CFRW# 194 QTL RW at Beech Blvd - Cfwd1,176,000BRKinsmen Ped Bridge4,500,000CUDeveonshire Ave Culvert838,000CUBeech BLVD and Stoney Creek R-WallCULisgar Ave Culvert outlet at brock st e258,000CULake Lisgar Outlet culvert295,000CUBaldwin St. Culvert at participark Trail150,000BRHawkins ped bridge240,00075,000 500,000CUVictoria St. Driveway access culvert60,000RWNewell 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 RW23,000Funding Average TBD Project(s) Allocation878,892Inflation Adjustment222,32179,560 75,561 72,87033,5068,329 16,81797,550171,472Total Committments To Capital Projects2,014,000 5,725,321 1,379,560 992,561 772,870 299,00664,342 114,817 597,550 1,050,364TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 2,014,000 5,725,321 1,379,560 992,561 772,870 299,00664,342 114,817 597,550 1,050,364Closing Balance Before Interest121,778(5,479,614) (6,808,664) (7,779,852) (8,541,043) (8,834,173) (8,894,015) (9,001,127) (9,586,398) (10,623,187)Interest Income1,105(33,480) (77,011) (91,660) (102,578) (109,236) (111,484) (112,541) (116,875)(127,040)Closing Reserve Balance122,883(5,513,093) (6,885,675) (7,871,511) (8,643,621) (8,943,409) (9,005,499) (9,113,668) (9,703,274) (10,750,227)Total Funding Available for Projects44Page 157 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FLEET CapitalINDEX2024 2025 20262027202820292030203120322033Opening Balance:137,93268(2,522,410) (3,333,806) (3,579,980) (4,953,305) (5,356,231) (5,890,816) (5,974,032) (9,306,184)TRANSFERS IN:Contributions from Fleet Operating67,600 79,345 83,989 98,384 103,339 108,454 113,736 119,189 124,820 130,450 Contributions from Capital Levy66,178 79,345 83,989 98,384 103,339 108,454 113,736 119,189 124,820 130,450 Debenture Funding573,400 Contribution from Development Charges ReserveSale of Lands - Airport--- ------ -Sale of Fleet - Proceeds25,100 135,000 240,500 570,000 310,000 97,000 86,000 25,000 200,000 200,000 870,211 293,757(2,113,932) (2,567,037) (3,063,303) (4,639,396) (5,042,759) (5,627,438) (5,524,393) (8,845,284)CAPITAL PROJECT COMMITMENTS:VA_LIGHT Duty-$ 237,500$ 216,000$ -$112,000$ 57,500$ 90,000$ 85,000$ 75,000$ -$VB_MEDIUM-$ 280,000$ 188,000$ 156,000$ 220,000$ 155,000$ 70,000$ -$-$ -$VC_HEAVY225,000$ 925,000$ 370,000$ -$900,000$ 352,000$ 450,000$ -$2,410,000$ 658,158$ VD_OFFRD460,000$ 1,150,000$ 380,000$ 785,000$ 525,000$ -$48,000$ 70,000$ 600,000$ -$VE_ATTACH151,000$ 208,000$ 22,500$ 29,000$ -$-$90,200$ 117,900$ -$ -$VF_TRAILER35,000$ -$7,000$ -$80,000$ 9,000$ 30,000$ -$-$ -$VG_GEN-$-$ -$-$-$-$-$ -$VH_SMALL-$ -$-$ -$-$79,300$ -$-$-$ -$VZ_EFLEETInflation Adjustment113,140 72,430 79,928 191,232 82,383 115,718 46,830 601,884 128,407Total Committments To Capital Projects871,000 2,800,500 1,183,500 970,000 1,837,000 652,800 778,200 272,900 3,686,884 786,565TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 871,000 2,800,500 1,183,500 970,000 1,837,000 652,800 778,200 272,900 3,686,884 786,565Closing Balance Before Interest(789) (2,506,743) (3,297,432) (3,537,037) (4,900,303) (5,292,196) (5,820,959) (5,900,338) (9,211,276) (9,631,848)Interest Income857(15,667) (36,374) (42,943) (53,002) (64,034) (69,857) (73,695) (94,908) (118,363)Closing Reserve Balance68(2,522,410) (3,333,806) (3,579,980) (4,953,305) (5,356,231) (5,890,816) (5,974,032) (9,306,184) (9,750,211)Total Funding Available for Projects45Page 158 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033ROADS CapitalINDEX2024 2025 2026 2027 202820292030203120322033Opening Balance:426,310 58,233 375,811 353,157(29,443)511,686 176,326(36,133)913,580 1,061,905TRANSFERS IN:Contributions from Capital Levy 646,720 775,386 820,772 961,450 1,009,867 1,059,857 1,111,472 1,164,764 1,219,788 1,274,813Grants and Subsidies - Federal Gas Tax 799,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000Grants and Subsidies - Provincial - OCIF 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000Grants and Subsidies - Municipal00Debenture FundingContribution from Development Charges Reserve 0 02,097,030 1,583,619 1,946,583 2,064,608 1,730,424 2,321,543 2,037,797 1,878,631 2,883,368 3,086,717CAPITAL PROJECT COMMITMENTS:Bayham Line ReconstructionFox Alley Reconstruction- 154,350 Charlotte + Clarence Street DesignCharlotte and Clarence Construction958,630 191,100 Townline Rd and Goshen St Reconstruction1,058,176 Beech BLVD and Stoney Creek R-WallT:Go Bus Shelters 25,000 Sidewalk Program150,000 165,000 300,000 Cranberry Line Reconstruction972,849 330,750 Woodcock and Pheasant Construction618,049 154,350 Ball St Reconstruction694,460 152,880 Road Needs Study (PCIs)50,000 50,000 Ontario St Reconstruction464,415 135,240 Thomas Ave Reconstruction378,600 110,250 Resurfacing/Asphalt Program – ‐Coon Alley Reconstruction426,114 Brock Street Reconstruction244,425 Alley Alley Reconstruction195,540 Earle Street Reconstruction394,770 94,080 Elm Street Reconstruction576,532 132,300 FairField Street Reconstruction240,390 52,920 Hyman Street Reconstruction447,392 98,490 Bloomer Street Reconstruction659,947 Harvey Street Reconstruction244,425 Lincoln Street Reconstruction547,555 120,540 Otter Court Reconstruction186,970 41,160 Christopher Court Reconstruction160,260 35,280 Arbour Lane Reconstruction360,585 79,380 Tillson Street Reconstruction945,110 Wolfe Street Reconstruction433,447 Work-in-Progress ProjectsFunding Average TBD Project(s) Allocation1,688,509Inflation Adjustment47,005 92,155 159,567 115,191 240,868 268,584 142,146 299,357 0Total Committments To Capital Projects2,041,806 1,210,504 1,597,953 2,096,061 1,221,733 2,149,490 2,074,802 970,501 1,833,734 1,688,509TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 2,041,806 1,210,504 1,597,953 2,096,061 1,221,733 2,149,490 2,074,802 970,501 1,833,734 1,688,509Closing Balance Before Interest 55,224 373,115 348,630(31,454)508,690 172,052(37,004)908,130 1,049,635 1,398,208Interest Income 3,010 2,696 4,528 2,011 2,995 4,273 871 5,450 12,270 15,376Closing Reserve Balance58,233 375,811 353,157(29,443)511,686 176,326(36,133)913,580 1,061,905 1,413,584Total Funding Available for Projects46Page 159 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033STORM CAPITALINDEX2024 2025 20262027 202820292030203120322033Opening Balance:0 1,056 415,497 760,581 1,007,781 1,312,154 1,420,705 2,142,584 2,871,194 3,221,964TRANSFERS IN:Contributions from Capital Levy 714,412 856,546 906,683 1,062,086 1,115,570 1,170,793 1,227,810 1,286,680 1,347,464 1,408,248Grants and Subsidies - Federal Gas Tax 0 0 0 0 0 0 0 0 0 0Grants and Subsidies - Provincial - OCIF 276,102 0 0 0 0 0 0 0 0 0Contribution - Development Charges Reserve 555,460Grants and Subsidies - Municipal00990,514 857,602 1,877,640 1,822,666 2,123,351 2,482,946 2,648,515 3,429,264 4,218,658 4,630,211CAPITAL PROJECT COMMITMENTS:Young Street ConstructionTownline ConstructionCharlotte + Clarence Street DesignCharlotte and Clarence Construction560,650Townline and Goshen378,814Cranberry construction721,376Woodcock and Pheasant Construction427,424Ball Construction468,895Culverts Needs Studies (OSIMs)25,000 25,000 25,000Storm Pond Maintenance50,000 85,000 85,000Ontario St Reconstruction414,791Thomas St Reconstruction338,145Coon Alley75,000Brock Street55,000Alley Alley Reconstruction108,206Earle Street Reconstruction270,516Elm Street Reconstruction392,248FairField Street Reconstruction162,310Hyman Street Reconstruction302,076Bloomer Street35,000Harvey Street55,000Lincoln Street369,705Otter Court Reconstruction126,241Christopher Court108,206Arbour Lane243,464Tillson Street522,998 522,998Wolfe Street342,654 342,654Inflation Adjustment17,268 64,843 62,871 77,842 120,935 68,358 86,300 168,889 168,889Total Committments To Capital Projects989,464 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 1,034,540TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 989,464 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 1,034,540Closing Balance Before Interest1,050 412,910 753,276 996,797 1,297,744 1,403,731 2,120,452 2,840,053 3,184,118 3,595,671Interest Income7 2,587 7,305 10,984 14,410 16,974 22,132 31,141 37,846 42,610Closing Reserve Balance1,056 415,497 760,581 1,007,781 1,312,154 1,420,705 2,142,584 2,871,194 3,221,964 3,638,282Total Funding Available for Projects47Page 160 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033STREETLIGHTS CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 2032 2033RESERVESOpening Balance:192,500417 150,088 209,660 211,371(219,788)196,687 638,784 1,107,488 1,603,814Funding Sources:Contributions from Capital Levy 254,219 304,796 322,637 377,936 396,968 416,619 436,908 457,857 479,486 501,116Grants and Subsidies - FederalGrants and Subsidies - MunicipalTransfer from Other Reserve446,719 305,213 472,725 587,596 608,339 196,831 633,595 1,096,641 1,586,974 2,104,930CAPITAL PROJECT COMMITMENTS:SL # 252 Devonshire Ave, Alba Ave & Devon Court CFWD 392,500SL Annandale Subdivision 150,000 250,000 350,000PXO Broadway at Burger King PXO 55,000TL Gibson and broadway Traffic lights Lights750,000Inflation Adjustment6,06015,30028,84078,07500000Total Committments To Capital Projects447,500 156,060 265,300 378,840 828,07500000TRANSFERS OUT:Total Expenditures Against Reserves 447,500 156,060 265,300 378,840 828,07500000Closing Balance Before Interest(781)149,153 207,425 208,756(219,736)196,831 633,595 1,096,641 1,586,974 2,104,930Interest Income 1,198 935 2,234 2,615(52) (143)5,189 10,846 16,840 23,180Closing Reserve Balance417 150,088 209,660 211,371(219,788)196,687 638,784 1,107,488 1,603,814 2,128,109Total Funding Available for Projects Transfers to Operating budget48Page 161 of 308 Project ListingFleet130New Hydraulic Mower LiftX6925,000(25,000)Fleet ReserveNew Scissor LiftX6835,000(35,000)Fleet ReserveNew Lawn TrailerX6725,000(25,000)Fleet ReserveNew Box Blade AttachmentX6655,000(55,000)Fleet ReserveNew - Skid Steer + AttachmentsX65205,000(128,400)(10,400)66,200Fleet ReserveNew - Trailer (5x10)X6410,000(10,000)Fleet ReserveReplace # 140 Airflow Slide-in SanderX6315,000(15,000)Fleet ReserveReplace # 99 MT6 Sidewalk MachineX62220,000(220,000)Replace # 135 Boom Flail MowerX6140,000(40,000)Fleet ReserveReplace # 75 Sander/Plow/Wing TruckX60225,000(225,000)Replace #137 Sander AttachmentX597,000(7,000)Fleet ReserveReplace #105 Sander AttachmentX589,000(9,000)Fleet ReserveTotal 130 Fleet871,000(573,400)(231,400)66,200Public Works220Future Bridge RepairsX1466,10066,100TGO Bus SheltersX0825,00025,000Charlotte & Clarence ConstructionX07958,600(225,000)(371,000)362,600OCIF FundingTownline Rd & Goshen St ConstructionX061,058,200(799,000)259,200Federal Gas TaxDeveonshire Ave CulvertX05838,000(838,000)Total 220 Public Works2,879,80066,100(1,024,000)(838,000)(371,000)712,900Streetlights235PXO Crossing - Broadway/BurgerKingX1255,00055,000Devonshire ave, Alba Ave & Devon CourtX11392,500(193,300)199,200Linear Infrastructure ReserveTotal 235 Streetlights447,500(193,300)254,200Airport240Airport Economic Dev. Expansion & Job CreationX1399,400(49,700)49,700RED GrantTotal 240 Airport99,400(49,700)49,700Storm Sewers260Storm Pond MaintenanceX1050,00050,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsOperationsRun Date: 11/1/23 2:47 PM49Page 162 of 308 Charlotte & Clarence ConstructionX07560,700(275,100)285,600OCIF FundingTownline Rd & Goshen St ConstructionX06378,800378,800Total 260 Storm Sewers989,500(275,100)714,400Total Project Listing$5,287,200$66,100($1,073,700)($1,411,400)($1,070,800)$1,797,400ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsOperationsRun Date: 11/1/23 2:47 PM50Page 163 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X05 Deveonshire Ave Culvert Public Works 2 - SMT review 2024 DescriptionProject DescriptionLocated close to the intersection of Devonshire Ave and Erie Crt., the twinned CSP culvert is in urgent need of like for like replacement. Upstream of the culvert is the outlet for Northcrest Phase 1 + 2 and what was formerly a municipal drain. The culverts run under Devonshire Road and outlets on the southside eventually out-letting to stoney creek. Justification As identified in the 2023 OSIMS done by GM Blue Plan, The overall structure is in poor condition and culvert replacement is recommended. The culvert barrels may be undermined and are structurally comprised and there is a risk of load carrying capacity. Engineering has set up elevation monitoring points to continue to watch for settlement. Total estimated cost is $1,138,000, which includes outside consultant engineering costs. Budget 20292027202620252024 2028Total Expenditures Construction 838,000838,000 838,000 838,000Expenditures Total Funding Debt 838,000838,000 838,000 838,000Funding Total Page No. : 51 Page 164 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X06 Townline Rd & Goshen St Construction Public Works 2 - SMT review 2024 DescriptionProject 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. This also includes a new storm sewer on Townline & Bell Mill Side Road that outlets into the ditching on Bell Mill Side Road. This project also includes urbanization of Townline east side of the rail line at Ball Street to the Bell Mill Intersection with new curb & gutter and sidewalk on the south side of the road. Goshen will also be urbanized from the south side of the rail road at Goshen to the intersection at Bell Mill. This Project Also includes watermain replacement within the project limits. Justification As part of a phased approach in order 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 20292027202620252024 2028Total Expenditures Construction 2,188,3002,188,300 2,188,300 2,188,300Expenditures Total Funding Grants 1,550,3001,550,300 Taxation 638,000638,000 2,188,300 2,188,300Funding Total Page No. : 52 Page 165 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X07 Charlotte & Clarence Construction Public Works 2 - SMT review 2024 DescriptionProject DescriptionCharlotte and Clarence Street Construction reconstruction 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. Budget 20292027202620252024 2028Total Expenditures Construction 2,815,3002,815,300 2,815,300 2,815,300Expenditures Total Funding Grants 1,520,6001,520,600 Cont.from Reserves 646,100646,100 Taxation 648,200648,200 2,814,900 2,814,900Funding Total Page No. : 53 Page 166 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X08 TGO Bus Shelters Public Works 2 - SMT review 2024 DescriptionProject DescriptionThis project covers the installation of 12 bus shelters at bus stops along the In-Town T:GO route. Through the Rural Transit Solution Fund – Capitol Project Stream, The town of Tillsonburg has received funding for the Bus Stop Shelter Installation Project. The Rural Transit Solution Fund will cover 80% of the funds for the project. Justification Bus shelters provide an accessible safe place out of the wind, snow and rain for passengers to wait. This will ensure a better rider experience, ensuring continued year-round usage of the transit system. A bus shelter in the downtown core will promote a transportation hub for all T:GO routes (both In-Town and Inter-community) and provide a safe place to wait when transferring between services. Bus shelters will also provide more exposure to the general public that public transit is available within Tillsonburg and the surrounding area. Advertisements on the bus shelters will also provide additional transit revenue and aid in any maintenance costs associated with the shelters. Budget 20292027202620252024 2028Total Expenditures Construction 25,00025,000 25,000 25,000Expenditures Total Funding Taxation 25,00025,000 25,000 25,000Funding Total Page No. : 54 Page 167 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X10 Storm Pond Maintenance Storm Sewers 2 - SMT review 2024 DescriptionProject DescriptionSWMP are critical in managing storm water flows when urbanization happens. RFP will be developed which will assess the SWMP’s conditions & prioritize the maintenance program based on condition assessment. Justification Over the course of time, SWMP experience sediment build-up & needs to be cleaned periodically. Other things like minor grading to achieve the original shape & form are also undertaken during cleaning of SWMP . The maintenance program will follow in the successive years. Budget 20292027202620252024 2028Total Expenditures Construction 50,00050,000 50,000 50,000Expenditures Total Funding Taxation 50,00050,000 50,000 50,000Funding Total Page No. : 55 Page 168 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X11 Devonshire ave, Alba Ave & Devon Court Streetlights 2 - SMT review 2024 DescriptionProject 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 20292027202620252024 2028Total Expenditures Construction 392,500392,500 392,500 392,500Expenditures Total Funding Cont.from Reserves 193,300193,300 Taxation 199,200199,200 392,500 392,500Funding Total Page No. : 56 Page 169 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X12 PXO Crossing - Broadway/BurgerKing Streetlights 2 - SMT review 2024 DescriptionProject DescriptionExamine & if required, upgrade the PXO as necessary. Justification The Town will engage a consultant to develop the Town’s Transportation Master Plan. Among other things, the TMP will recommend locations for intersection safety improvements. This PXO will be examined as part of the TMP Budget 20292027202620252024 2028Total Expenditures Construction 55,00055,000 55,000 55,000Expenditures Total Funding Taxation 55,00055,000 55,000 55,000Funding Total Page No. : 57 Page 170 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X13 Airport Economic Dev. Expansion & Job Creation Airport 2 - SMT review 2024 DescriptionProject DescriptionThe Town of Tillsonburg will be pursuing engineering designs for expanded taxiways and rezoning of the airport to plan for the implementation of a critical fire suppression system and water supply. A marketing campaign will be launched to attract commercial and industrial development and growth of the airport. Justification A grant received through The Economic Diversification and Competitiveness funding towards this project initiative. The Cost-Share Funding Percentage is fifty per cent (50.00%) of incurred paid Eligible Costs up to the Maximum Funds of $49,675.00. Budget 20292027202620252024 2028Total Expenditures Construction 99,40099,400 99,400 99,400Expenditures Total Funding Grants 49,70049,700 Taxation 49,70049,700 99,400 99,400Funding Total Page No. : 58 Page 171 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X14 Future Bridge Repairs Public Works 2 - SMT review 2024 DescriptionProject DescriptionTo build a reserve for future Bridges Repairs Justification As per the 10 year capital budget forecast, this asset class has a infrastructure deficit. Its essential to commence building a reserve relating to Bridges & Culverts. Budget 20292027202620252024 2028Total Expenditures Cont.to Reserves 66,10066,100 66,100 66,100Expenditures Total Funding Taxation 66,10066,100 66,100 66,100Funding Total Page No. : 59 Page 172 of 308 Town of Tillsonburg2024Business PlanFire & Rescue ServicesNovember 20, 2023Page 173 of 308 22024 Business Objectives2024 Business Plan | Fire and Rescue ServicesProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionImplementation of Community Risk Assessment & Short Term Master Fire Plan ObjectivesGoal - 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 facilitiesFire Chief TBD OngoingContinue NG-911 System enhancements in preparation for March 2025 DeadlineCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief TBD OngoingPage 174 of 308 32024 Business Objectives2024 Business Plan | Fire and Rescue ServicesProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionIncrease Fire Communications Partnerships to Enhance Fire Communications Business ModelCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief $0 OngoingIncrease Part-Time Hours Capacity to Maintain OFM Training, Prevention, Inspection, Administrative Requirements and Increase Daytime Response CapabilityCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief $60,000 Ongoing Live Fire Training for Suppression CrewsCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief $10,000 OngoingPage 175 of 308 42024 Business Objectives2024 Business Plan | Fire and Rescue ServicesProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionContinue to Enhance PTSD, Cancer, and Mental Health Risk Reduction ProgramsCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief $0 OngoingComplete Emergency Management Annual Compliance RequirementsCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief $0 OngoingConceptual design Fire Communications space in new Town Hall facilityCommunity Growth: The Town will accommodate and support sustainable growth- Council Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief TBDQ4Page 176 of 308 52024 Capital Summary2024 Business Plan | Fire & Rescue ServicesProjectCommunity Strategic PlanLeadAccountabilityProject CostAnticipatedCompletionFacilitiesMinor Renovation to back-up Dispatch CSCWindows and Accessible Door Replacement at Fire HallCouncil Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief$7,500$25,000Q1Q2EquipmentBunker Gear ReplacementRescue EquipmentGas Detection EquipmentTraining Supplies & ResourcesCouncil Priority – Emergency Services GrowthStaff to consider the growth of emergency services in line with growth of the MunicipalityFire Chief$30,000$7,500$15,000$5,000Q3Q4Q4Q4Page 177 of 308 6Risks• Resource capacity challenges in achieving Council approved service levels, legislative compliance and industry standards and best practices related to:• Emergency Response Times• Staffing levels Legislative Requirements • Fire Ground Staffing / Supervision / Incident Command• Fire Safety Inspection, Public Education Programs• OFM NFPA Professional Certification & Standards • Staffing resources required to meet Industry standards, best practices and enhance firefighter and public safety2024 Business Plan | Fire and Rescue ServicesPage 178 of 308 7Risks• Decreased availability of staffing resources results in increased response times, inadequate and unsafe staffing levels reduced firefighter safety and increased fire loss• Increased call volume related to growth results in fewer employers allowing firefighters to leave work to respond to emergencies reducing available staffing resources for fire response during peak hours• Increased absence due to pandemic, PTSD & Mental Health results in increased staffing costs and reduce available staffing2024 Business Plan | Fire and Rescue ServicesPage 179 of 308 8Opportunities• Increasing fire prevention and public education capacity is required to maintain Council approved service level, legislative compliance, industry standards and best practices. • Increasing fire training resource capacity is required to achieve and maintain OFM NFPA professional qualifications, legislative compliance and enhance firefighter safety• Co-locate Fire Communications in new state of the art Town Hall facility to increase partnerships and increase capacity at current Fire Hall for growing fire service2024 Business Plan | Fire and Rescue ServicesPage 180 of 308 9Opportunities• Implementation of Master Fire Plan objectives will help build a more sustainable fire service to meet the growing needs and circumstances of the community• Increasing smoke and CO alarm program resources can reduce false alarms and demand on fire suppression resources• Increasing pre-incident planning increases emergency response effectiveness, safety and improves Fire Underwriter Insurance grading for residents and businesses 2024 Business Plan | Fire and Rescue ServicesPage 181 of 308 10Future Departmental Directions: 3 year outlook• Implement Master Fire Plan short term objectives• Continue to expand Fire Communications partnerships• Completion & implementation of NG-911 System• Co-locate Fire Communication to new Town Hall site• Conceptual design/study for fire station renovations• Establish dedicated reserves for fire fleet and facilities• Officer development and succession planning• Training to NFPA professional qualification standards• Annual Emergency Management training & exercise2024 Business Plan | Fire and Rescue Services2025Page 182 of 308 11Future Departmental Directions: 3 year outlook• Implement Master Fire Plan short term objectives• Continue to expand Fire Communications partnerships• Conduct radio communications network study• Commence Fire Station Renovations• Increase contributions to fire fleet & facility reserves• Officer development and succession planning• Training to NFPA professional qualification standards• Annual Emergency Management training & exercise2024 Business Plan | Fire and Rescue Services2026Page 183 of 308 12Future Departmental Directions: 3 year outlook• Implement Master Fire Plan short-mid term objectives• Continue to expand Fire Communicationspartnerships• Completion of Fire Hall renovations• Implement radio communications study objectives• Officer development and succession planning• Training to NFPA professional qualification standards• Annual Emergency Management training & exercise2024 Business Plan | Fire and Rescue Services2027Page 184 of 308 2023 2024 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 959,500 1,119,100 159,600 (16.6%)1 Total Revenues 959,500 1,119,100 159,600 (16.6%) Expenditures Labour 1,618,800 1,794,100 175,300 10.8%2 Purchases 230,700 308,400 77,700 33.7%3 Contracted Services 138,400 112,100 (26,300) (19.0%)4 Contribution to Reserves 90,000 90,000 Interfunctional Adjustments 344,600 359,200 14,600 4.2% Debt Principal & Interest 89,200 77,200 (12,000) (13.5%)5 Total Expenditures 2,511,700 2,741,000 229,300 9.1% Total Net Levy (1,552,200) (1,621,900) (69,700)(4.5%) Notes: 1 Increased Fire Communications Revenue 2 Payroll costs, Benefits, COLA plus Part Time increase 3 Equipment supplies & Repairs Exp increase; Training Expense increase 4 Equipment Maintenance Contract decrease 5 Debt Principle & Interest decrease 13 Page 185 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges959,475 1,119,105 159,630 (16.64%) 1,171,178 (4.65%) 1,183,361 (1.04%) 1,210,113 (2.26%)Total Revenues959,475 1,119,105 159,630 (16.64%) 1,171,178 (4.65%) 1,183,361 (1.04%) 1,210,113 (2.26%)ExpendituresLabour1,618,666 1,794,128 175,462 10.84% 1,966,358 9.60% 2,131,317 8.39% 2,189,129 2.71%Purchases230,549 308,339 77,790 33.74% 304,647 (1.20%) 316,082 3.75% 328,027 3.78%Contracted Services138,396 112,031 (26,365) (19.05%) 129,701 15.77% 185,281 42.85% 187,996 1.47%Contribution to Reserves90,000 90,000190,000 111.11% 190,000195,000 2.63%Interfunctional Adjustments344,557 359,125 14,568 4.23% 361,048 0.54% 363,160 0.58% 365,475 0.64%Debt Principal & Interest89,173 77,152 (12,021) (13.48%) 68,192 (11.61%) 66,873 (1.93%) 35,706 (46.61%)Total Expenditures2,511,341 2,740,775 229,434 9.14% 3,019,946 10.19%3,252,713 7.71% 3,301,333 1.49%Total Net Levy(1,551,866) (1,621,670) (69,804) (4.50%) (1,848,768) (14.00%) (2,069,352) (11.93%) (2,091,220) (1.06%)14Page 186 of 308 2023 2024 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 121,800 121,800 User Charges 333,900 346,900 13,000 (3.9%) Total Revenues 455,700 468,700 13,000 (2.9%) Expenditures Labour 30,300 32,100 1,800 5.9% Purchases 82,700 87,300 4,600 5.6% Contracted Services 3,620,100 3,749,100 129,000 3.6%1 Total Expenditures 3,733,100 3,868,500 135,400 3.6% Total Net Levy (3,277,400) (3,399,800) (122,400)(3.7%) Notes: 1 Police Contract 15 Page 187 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants121,786 121,786100.00%#DIV/0!#DIV/0!User Charges333,900 346,900 13,000 (3.89%) 346,900346,900346,900Total Revenues455,686 468,686 13,000 (2.85%) 346,900 25.98% 346,900346,900ExpendituresLabour30,300 32,100 1,800 5.94% 33,063 3.00% 34,055 3.00% 35,077 3.00%Purchases82,748 87,137 4,389 5.30% 88,804 1.91% 90,498 1.91% 92,218 1.90%Contracted Services3,620,075 3,749,060 128,985 3.56% 3,850,210 2.70% 3,951,390 2.63% 4,053,065 2.57%Total Expenditures3,733,123 3,868,297 135,174 3.62% 3,972,077 2.68% 4,075,943 2.61% 4,180,360 2.56%Total Net Levy(3,277,437) (3,399,611) (122,174) (3.73%) (3,625,177)(6.64%) (3,729,043) (2.87%) (3,833,460) (2.80%)16Page 188 of 308 2023 2024 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 929,000 1,068,800 139,800 (15.0%)1 Total Revenues 929,000 1,068,800 139,800 (15.0%) Expenditures Labour 786,100 907,700 121,600 15.5%2 Purchases 11,900 20,600 8,700 73.1%3 Contracted Services 99,600 69,800 (29,800) (29.9%)4 Contribution to Reserves 45,000 45,000 Interfunctional Adjustments (124,700) (125,500)(800) 0.6% Debt Principal & Interest 69,500 57,800 (11,700) (16.8%)5 Total Expenditures 887,400 975,400 88,000 9.9% Total Net Levy 41,600 93,400 51,800 (124.5%) Notes: 1 Increased Fire Communications Revenue 2 Payroll costs, Benefits, COLA 3 Supplies Expense and Training Costs increases 4 Equipment Maintenance Contract 5 Prior Debt for Fire Comm Equipment has fully amortized 17 Page 189 of 308 20232024202520262027TotalTotal Budget%Budget Budget Variance Variance Budget Budget BudgetRevenuesUser Charges928,975 1,068,805 139,830 (15.1%) 1,120,278 1,131,861 1,158,013Total Revenues928,975 1,068,805 139,830 (15.1%) 1,120,278 1,131,861 1,158,013ExpendituresLabour786,016 907,728 121,712 15.5% 934,474 961,040 988,042Purchases11,900 20,600 8,700 73.1% 21,150 21,700 22,250Contracted Services99,600 69,800 (29,800) (29.9%) 86,800 141,700 143,700Contribution to Reserves45,000 45,00045,000 45,000 50,000Interfunctional Adjustments(124,715) (125,575)(860) 0.7%(128,533) (131,474) (134,396)Debt Principal & Interest69,495 57,766 (11,729) (16.9%) 49,109 48,091 17,221Total Expenditures887,296 975,319 88,0239.9% 1,008,000 1,086,057 1,086,817Total Net Levy41,679 93,486 51,807 (124.3%) 112,278 45,804 71,19618Page 190 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FIRECOMM CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 2032 2033RESERVESOpening Balance:26,000 64,059 110,141 156,799 33,716 35,011 80,095 96,154 102,869 116,587TRANSFERS IN:Transfer from Comm Ops Budget 45,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000Contributions from Provincial Grant 000000000Contributions from Federal Grant000000000071,000 109,059 155,141 206,799 83,716 85,011 130,095 146,154 152,869 166,58745,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000CAPITAL PROJECT COMMITMENTS:Fire Hall tower Dispatch/OPPWorkstation Console30,000Bell NG 911 phase 4Avtec Scout Radio Console (4) @ $40,0000Reservoir tower replacement / Agreement20,000 Avtec Outposts (18) at $45000 4,500 4,500 4,500network routers (12) @ $5006,000 6,000base radios (27) @ $130035,000power supplies (27) @ 2005,000Zetron Encoders (8) @ $50005,000 5,000 5,000 5,000radio UPS (14)5,000Dell server 1 @ 16K16,000phones / system (2)Dispatch UPS (5) @ $5003,000CAD Station (5) @ $20006,000minor renovations to back up dispatch at CSC7,500Camera Security NG911CAD Upgrade150,000Inflation Adjustment0 0 13,266 4,632 631 4,535 6,521 6,146 976Total Committments To Capital Projects7,500 0 0 174,266 49,132 5,631 35,035 44,521 37,646 5,976TRANSFERS OUT:Transfers to Operating budgetTransfers to Other ReservesTotal Expenditures Against Reserves 7,500 0 0 174,266 49,132 5,631 35,035 44,521 37,646 5,976Closing Balance Before Interest 63,500 109,059 155,141 32,533 34,58479,380 95,059 101,633 115,224 160,611Interest Income 559 1,082 1,658 1,183 427 715 1,095 1,236 1,363 1,732Closing Reserve Balance64,059 110,141 156,799 33,716 35,011 80,095 96,154 102,869 116,587 162,344Total Available for Current Projects19Page 191 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FIRE Equipment INDEX2024 2025 2026 2027 2028 2029 2030 2031 2032 2033RESERVESOpening Balance:123,924 137,110 108,971 120,675 109,252 (74,595) (38,725) (89,282) (140,028) (112,757) TRANSFERS IN:Contributions from Capital Levy 24,065 28,853 30,541 35,776 37,578 39,438 41,359 43,342 45,389 47,437Contributions from Operating Budget 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000Contributions from Development Charges 0000000000Contributions from Provincial Grant 0000000000192,989 210,963 184,513 201,451 191,830 9,843 47,634(941) (49,639) (20,320)69,065 73,853 75,541 80,776 82,578 84,438 86,359 88,342 90,389 92,437CAPITAL PROJECT COMMITMENTS:Community Risk Assessment/Master Fire PlanTraffic Pre-emption Devices25,000 25,000 25,000Radio Communications System review/plan10,000Thermal Imager Cameras25,000PPE Bunker Gear R&R30,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Hose/Nozzle R/R6,000 6,000 6,000 6,000 6,000Vehicle Extrication Equip 75,000Rescue Equipment7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500Self-contained Breathing Apparatus (SCBA)25,000Mobile/Portable Radios (30)150,000Scene lighting7,000 7,000Defibrillators (5)15,00015,000Gas Detection Equip15,000 5,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000Porta tank P25,000Radio Repeaters Tillsonburg (2) csc/reservoir50,000Training supplies and resources5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000Seacan Storage Side of Station 40 ftIPADS Trucks7,000Confined Space Euipment 30,000HAZMAT OPS Equipment30,000Inflation Adjustment4,020 3,764 7,128 25,140 5,364 17,621 20,163 10,048 11,583Total Committments To Capital Projects57,500 103,520 65,264 93,628 266,640 47,864 136,121 137,663 61,548 79,083TRANSFERS OUT:Transfers to Operating budgetTransfers to Other ReservesTotal Expenditures Against Reserves 57,500 103,520 65,264 93,628 266,640 47,864 136,121 137,663 61,548 79,083Closing Balance Before Interest135,489 107,443 119,249 107,824(74,810) (38,021) (88,487) (138,604) (111,187) (99,403)Interest Income1,621 1,528 1,426 1,428215(704) (795) (1,424) (1,570) (1,326)Closing Reserve Balance137,110 108,971 120,675 109,252(74,595) (38,725) (89,282) (140,028) (112,757) (100,729)Total Available for Current Projects20Page 192 of 308 Project ListingFire150Training supplies and resourcesX575,000(5,000)Fire Equipment ReserveGas Detection EquipmentX5615,000(15,000)Fire Equipment ReserveRescue EquipmentX557,500(7,500)Fire Equipment ReservePPE Bunker Gear R&RX5430,000(5,900)24,100Fire Equipment ReserveMinor Renos to backup Dispatch at CSCX537,500(7,500)Fire Comm ReserveTotal 150 Fire65,000(40,900)24,100Total Project Listing$65,000($40,900)$24,100ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsFire & PoliceRun Date: 11/1/23 10:37 AM21Page 193 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X53 Minor Renos to backup Dispatch at CSC Fire 2 - SMT review 2024 DescriptionProject DescriptionRenovate existing Back-up Dispatch Center located at CSC to accommodate two dedicated and secure dispatch workstation consoles in a secure location dedicated to Back-up Dispatch separate from current server room location Justification A functional dedicated Back-up dispatch center is an NFPA requirement to ensure redundant dispatch location for Tillsonburg and our partner municipalities. In the event of a loss of the primary dispatch site dispatchers must relocate to the fully redundant functioning back-up dispatch located at the CSC. We need to separate and enclose the space to ensure functionality and security of the dedicated back-up dispatch space to maintain and grow fire communications. Budget 20292027202620252024 2028Total Expenditures Construction 7,5007,500 7,500 7,500Expenditures Total Funding Cont.from Reserves 7,5007,500 7,500 7,500Funding Total Page No. : 22 Page 194 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X54 PPE Bunker Gear R&R Fire 2 - SMT review 2024 Description Capital 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 and 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 20292027202620252024 2028Total Expenditures Construction 30,00030,000 30,000 30,000Expenditures Total Funding Cont.from Reserves 5,9005,900 Taxation 24,10024,100 30,000 30,000Funding Total Page No. : 23 Page 195 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X55 Rescue Equipment Fire 2 - SMT review 2024 Description Program to ensure the regular replacement of related rescue equipment i.e. firefighting and special operations i.e. rope, water and other 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 20292027202620252024 2028Total Expenditures Construction 7,5007,500 7,500 7,500Expenditures Total Funding Cont.from Reserves 7,5007,500 7,500 7,500Funding Total Page No. : 24 Page 196 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X56 Gas Detection Equipment Fire 2 - SMT review 2024 DescriptionProject DescriptionPurchase of a 5 Gas Monitor with Photo Ionizing Detector (PID) and Calibration Station Justification Gas Monitoring equipment is reaching end of life. Replacement of older model gas monitors that has reached end of life is required to maintain gas detection capabilities for various gases and volatile organic compounds. Budget 20292027202620252024 2028Total Expenditures Construction 15,00015,000 15,000 15,000Expenditures Total Funding Cont.from Reserves 15,00015,000 15,000 15,000Funding Total Page No. : 25 Page 197 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X57 Training supplies and resources Fire 2 - SMT review 2024 DescriptionProject DescriptionPurchase of various 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 competencies. We need to increase our inventory of training equipment and related props to train, test and maintain training competencies . Budget 20292027202620252024 2028Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Cont.from Reserves 5,0005,000 5,000 5,000Funding Total Page No. : 26 Page 198 of 308 Town Of Tillsonburg2024 Business PlanEconomic Development & MarketingNovember 20, 2023Page 199 of 308 22024 Business Objectives (Ongoing)2024 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionCommunity 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$60,000 ($40,000 Increase)OngoingBusiness 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 OngoingUpdated Economic Development Strategy Implementation (MSC)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$20,000 OngoingPage 200 of 308 32024 Business Objectives (Ongoing)2024 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionEnhanced Business Processes (Zoho)*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$6,000 Q1High 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 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($2,000 Membership increase)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$4,000 Q4Page 201 of 308 42024 Business Objectives (Ongoing)2024 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 applicableEconomic Development & Marketing/External$15,000(Outsourced)OngoingDiscover 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 Q4Discover Tillsonburg –Turtlefest SponsorshipGoal – Lifestyle and AmenitiesStrategic Direction – Increase opportunities to enjoy culture, events and leisure activities in Tillsonburg.Priority Project‐ Not applicableDowntown BIA $2,500 Q2 Town 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 OngoingPage 202 of 308 52024 Business Objectives (Sponsorship)2024 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$5,250 (Increaseof $1.25K)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 203 of 308 62024 Business Objectives (Carry Forward)2024 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)Q4Project Big Swing Goal – Community GrowthStrategic Direction ‐ Pursue the acquisition of additional municipal land to accommodate growthPriority Project – Recreation Master Plan 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 familiesPriority Project – New playgrounds constructionDevelopment Commissioner/Recreation, Culture & Parks$5,500,000 OngoingPage 204 of 308 72024 Business Objectives (Carry Forward/Prior CapEx)2024 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionBridge 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)OngoingRokeby Road Property‐ Engineering Design ServicesGoal – 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 20‐22Q3Van 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 Commissioner$300,000 Q4Page 205 of 308 82024 Business Objectives (New)2024 Business Plan | Economic Development & MarketingProject Community Strategic Plan LeadAccountabilityProject Cost AnticipatedCompletionFull‐time Labour Re‐allocation/PT Contract ContinuationGoal – Customer Service, Communication and EngagementStrategic Direction – Position Tillsonburg as a leader in themunicipal sectorPriority Project‐ N/ADevelopment Commissioner$56,000 Q2Van 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 Commissioner$4,200,000 Q4Ground Lease Enhancement Goal – Customer Service, Communication and EngagementStrategic Direction – Position Tillsonburg as a leader in themunicipal sectorPriority Project – Ground LeaseDevelopment Commissioner/Real Estate BrokerPositive Net Levy ImpactQ4Project Big Swing Goal – Lifestyle and AmenitiesStrategic Direction – Work 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 CountyDevelopment Commissioner/Recreation, Culture & Parks$500,000 OngoingPage 206 of 308 9Risks• 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 Town2024 Business Plan | Economic Development & MarketingPage 207 of 308 10Opportunities2024 Business Plan | Economic Development & Marketing• Investment in the Van Norman Innovation Park, Recreation Facilities, and business to support the growth and diversification of the Town’s economy• Continue to enhance promotion through a new investment magazine, ongoing community video production, chamber awards and newsletters• Use updated strategy and high tech manufacturing action plan to build resilience into local economy• Maintain partnerships to support visitors, chamber of commerce, and youth through key sponsorshipsPage 208 of 308 11Future Departmental Directions: 3 year outlook• 2025• Van Norman Innovation Park Expansion (Construction)• Implementation of updated Economic DevelopmentStrategy•Expanded support for Airport Business Development• 2026• Sale of Lands in Van Norman Innovation Park (Phase 2)• Implementation of updated Economic DevelopmentStrategy• 2027• Implementation of updated Economic DevelopmentStrategy2024 Business Plan | Economic Development & MarketingPage 209 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 86,000 86,000 Contribution from Reserves 80,000 (80,000) 100.0%1 Total Revenues 166,000 86,000 (80,000) 48.2% Expenditures Purchases 155,000 62,500 (92,500) (59.7%)2 Total Expenditures 155,000 62,500 (92,500) (59.7%) Total Net Levy 11,000 23,500 12,500 (113.6%) Notes: 1 To fund One‐time Expenses 2 Special Projects ‐ One‐time Expense and BIA Capital Contirbution 12 Page 210 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges86,000 86,00086,00086,00086,000Contribution from Reserves80,000(80,000) 100.00%Total Revenues166,000 86,000 (80,000) 48.19% 86,00086,00086,000ExpendituresPurchases155,000 62,500 (92,500) (59.68%) 62,50062,50062,500Total Expenditures155,000 62,500 (92,500) (59.68%) 62,50062,50062,500Total Net Levy11,000 23,500 12,500 (113.64%) 23,50023,50023,50013Page 211 of 308 2023 2024 Note Total Total Budget % Budget Budget Variance Variance Revenues Grants 36,000 5,000 (31,000) 86.1%1 User Charges 24,500 24,500 Contribution from Reserves 38,000 58,868 20,868 254.9%2 Total Revenues 98,500 88,368 (10,132) 10.3% Expenditures Labour 245,900 255,200 9,300 3.8% Purchases 181,847 124,518 (57,329) (31.5%)3 Contracted Services 27,000 70,000 43,000 159.3%4 Interfunctional Adjustments (16,880) 16,900 33,780 (200.1%)5 Debt Principal & Interest 82,683 58,868 (23,815) (28.8%)6 Total Expenditures 520,550 525,486 4,936 0.9% Total Net Levy (422,050) (437,118) (15,068) (3.6%) Notes: 1 Modernization Funding 2 To fund Debt P&I payments relating to Industrial Land 3 One‐time Expenses 4 CIP Program increase based on demand 5 Staff allocations 6 Reduction to Principle and Interest Payments 14 Page 212 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants36,000 5,000 (31,000) 86.11% 5,0005,0005,000User Charges24,500 24,50024,50024,50024,500Contribution from Reserves38,000 58,868 20,868 254.92% 57,935 (1.58%) 57,055 (1.52%) 56,175 (1.54%)Total Revenues98,500 88,368 (10,132) 10.29% (28,435) (132.18%) (27,555) (3.09%) (26,675) (3.19%)ExpendituresLabour245,900 255,200 9,300 3.78% 287,256 12.56% 294,524 2.53% 301,992 2.54%Purchases181,847 124,518 (57,329) (31.53%) 109,616 (11.97%) 120,846 10.24% 122,175 1.10%Contracted Services27,000 70,000 43,000 159.26% 70,00070,00070,000Interfunctional Adjustments(16,880) 16,900 33,780 (200.12%) 16,804 (0.57%) 16,735 (0.41%) 16,695 (0.24%)Debt Principal & Interest82,683 58,868 (23,815) (28.80%) 57,935 (1.58%) 57,055 (1.52%) 56,175 (1.54%)Total Expenditures520,550 525,486 4,936 0.95% 541,611 3.07% 559,160 3.24% 567,037 1.41%Total Net Levy(422,050) (437,118) (15,068) (3.57%) (570,979) (30.62%) (529,660) 7.24% (537,537) (1.49%)15Page 213 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033Land CapitalINDEX2024 2025 2026 2027 2028 2029 2030 203120322033RESERVESOpening Balance:44,545 2,284,201146,746 1,006,1802,218,991 3,492,260 4,791,408 5,507,850 6,364,923TRANSFERS IN:Contributions from Capital Levy - - - - - - - - - - Land Sales - Project B** *****6,000,000 3,000,000 Land Sales - Phase 31,080,000 3,156,250 1,156,250 462,500 462,500 462,500 462,500 462,500 Land Sales - Phase 2- 875,000 875,000 875,000 875,000 875,000 875,000 875,000 875,000 875,000 Other Revenue1,170,000 Land Sales - Progress Dr Ext600,000 Contributions from Other Municipalities - Norfolk County218,429 Transfer from Roads/Storm Reserve231,892 Construction Financing6,062,000Total Available Funds 15,362,3217,075,795 4,315,451 1,484,246 2,343,680 3,556,491 4,829,760 6,128,908 6,382,850 7,239,923CAPITAL PROJECT COMMITMENTS:Progress Dr Extension600,000 Project B** *****4,784,000 1,000,000 VIP Phase 2 - Land Acquisition (Redling Farms)4,200,000 VIP Phase 2 - Servicing Costs4,812,000 2,400,000 2,400,000 VIP Phase 2 - Servicing Costs - Hwy 3 Improvements (Unknown)250,000 250,000 1,000,000 500,000 VIP Phase 2 - Closing Costs - Phase 3 (25% in Yrs 25/26, 10% thereafter)37,734 37,734 15,094 15,094 15,094 15,094 15,094 VIP Phase 2 - Closing Costs - Phase 2 (10%/Yr)15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 VIP Phase 2 - Other Costs (Survey/Registration, etc)50,000 50,000 25,000 VIP Phase 2 - Other Costs (Electrical - 2025 onwards)500,000 250,000 250,000 166 Vienna Rd ServicingRokeby Rd ( additional work)450,321Inflation Adjustment171,810 228,137 23,080 3,133 3,798 4,475 90,9642,9272,927TOTAL15,146,321 4,424,545 3,955,872 303,173 33,227 33,892 34,569 621,058 17,927 17,927TRANSFERS OUT:Transfers to Operating budget171,455 367,049 212,833 174,893 91,463 30,340 3,783Transfers to Other ReservesTotal Expenditures Against Reserves 15,317,776 4,791,594 4,168,704 478,066 124,689 64,232 38,352 621,058 17,927 17,927Closing Balance Before Interest44,545 2,284,201 146,746 1,006,180 2,218,991 3,492,260 4,791,408 5,507,850 6,364,923 7,221,997Interest IncomeClosing Reserve Balance44,545 2,284,201 146,746 1,006,180 2,218,991 3,492,260 4,791,408 5,507,850 6,364,923 7,221,99716Page 214 of 308 Project ListingEconomic Dev505Rokeby Road RehabilitationX19450,300(450,300)Norfolk CountyProgress Dr ExtensionX17600,000(600,000)Land SalesVIP Phase 2 ConstructionX169,312,000(5,846,000)(2,250,000)1,216,000Land SalesProject Big SwingX154,784,000(6,000,000)(1,216,000)Land SalesTotal 505 Economic Dev15,146,300(5,846,000)(9,300,300)Total Project Listing$15,146,300($5,846,000)($9,300,300)ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsEconomic DevRun Date: 11/1/23 11:28 AM17 Page 215 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X15 Project Big Swing Economic Dev 2 - SMT review 2024 DescriptionProject DescriptionThe Town is seeking additional lands for recreational development in order to expand its recreational offerings. Redevelopment of existing assets that may not be ideal could offset the creation of larger, centralized recreational facilities. Justification The Town of Tillsonburg is in need of additional land for recreational amenities to meet the needs of its fast growing population. Many Town and private sector recreation programs are fully subscribed with excess demand for them. Budget 20292027202620252024 2028Total Expenditures Construction 4,784,000 1,000,0005,784,000 5,784,000 4,784,000 1,000,000Expenditures Total Funding Sales of Assets 6,000,000 3,000,0009,000,000 9,000,000 6,000,000 3,000,000Funding Total Page No. : 18 Page 216 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X16 VIP Phase 2 Construction Economic Dev 2 - SMT review 2024 DescriptionProject DescriptionThe Town is in the process of acquiring and servicing up to an additional 140 acres of industrial land in the near term. The 10-year cost to complete Phase 2 and 3 of the Van Norman Innovation Park (VIP) is estimated at approximately $16 M offset by revenues of approximately $18 M. The timing of phasing is important as it is anticipated that, in 2024/25, costs will exceed revenues but that this will be made up over the remaining 8 years of the 10 year horizon. Justification The Town of Tillsonburg has placed a longstanding priority on making industrial land available for development to support job creation and tax base growth. With the selling out of Phase 1 of the Van Norman Innovation Park (VIP), the Town has taken a number of additional steps to bring additional industrial lands to the market as soon as possible including the retention of a Project Management Consultant (Colliers Project Leaders) to assist with that expedition. THAT Report EDM 23-07 Update Regarding Project Management Consultant to Expedite Industrial Land Development White Paper be received as information; andTHAT Council supports entering into an agreement, as outlined, with Colliers and staff be authorized to execute said agreement. With industrial building vacancy at approximately 1% across Canada, making industrial land available will assist the town in continuing to grow and expand while providing new job opportunities for the many new residents moving to the Town as well as support municipal property tax revenue growth. Budget 20292027202620252024 2028Total Expenditures Construction 9,312,000 5,164,734 1,077,734 30,094 30,094 30,09415,644,750 15,644,750 9,312,000 5,164,734 1,077,734 30,094 30,094 30,094Expenditures Total Funding Debt 5,846,0005,846,000 Sales of Assets 2,250,000 4,031,250 2,031,250 1,337,500 1,337,500 1,337,50012,325,000 18,171,000 8,096,000 4,031,250 2,031,250 1,337,500 1,337,500 1,337,500Funding Total Page No. : 19 Page 217 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X17 Progress Dr Extension Economic Dev 2 - SMT review 2024 DescriptionProject DescriptionSchep’s Bakeries Ltd requested further confirmation from the Town as to whether the “snow storage” lands could be made available sooner rather than later and also asked if the would extend an improved road surface from the end of the existing Progress Drive cul-de-sac to the westerly limits of the property. Based on Council’s direction, staff have outsourced the design for the extension, which is largely complete and are awaiting a final cost estimate. It is anticipated that the cost of the extension will be offset by the revenue from selling the “snow storage” lands. Justification Per Report EDM 22-17 – Sale of Part of Lot 4, Van Norman Innovation Park – Request from Schep’s Bakeries Ltd, Council direction was provided: “Staff be directed to negotiate with Schep’s Bakeries Ltd to secure their investment in the Town of Tillsonburg with an information report being brought back to Council upon completion.” Budget 20292027202620252024 2028Total Expenditures Construction 600,000600,000 600,000 600,000Expenditures Total Funding Sales of Assets 600,000600,000 600,000 600,000Funding Total Page No. : 20 Page 218 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X19 Rokeby Road Rehabilitation Economic Dev 2 - SMT review 2024 DescriptionProject DescriptionTown Council approved $265,000 in funding to design/service the Rokeby Rd property as well as $400,000 to repave Rokeby Rd as part of the sale of the Rokeby Rd lands. Due to additional stormwater and municipal drain work required, the cost for rehabilitation instead of just re-paving is anticipated to be higher. The Operations and Development Department is exploring cost sharing opportunities due to Rokeby being a boundary road as well as a potential asset management contribution. Justification Rehabilitation of Rokeby Rd is required due to the failing asphalt and to address storm water management concerns in support of the sale and development of the adjacent Rokeby Rd property Budget 20292027202620252024 2028Total Expenditures Construction 450,300450,300 450,300 450,300Expenditures Total Funding Misc Rev 450,300450,300 450,300 450,300Funding Total Page No. : 21 Page 219 of 308 Town Of Tillsonburg2024 Business PlanRecreation, Culture & ParksNovember 20, 2023Page 220 of 308 22024 Business ObjectivesRCP Department Project Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionTrail EnhancementsGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction ‐Provide an expanded, accessible network of parks and trailsPriority Project – Short Term ‐ Trail System UpgradesRCP $10,000 2024 Q3Enhance Cultural Opportunities and Community EventsGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction ‐ Increase opportunities to enjoy culture, events and leisure activities in TillsonburgPriority Project – Short Term ‐ Create additional community eventsRCP $20K 2024 Q1‐Q4Aquatics RehabilitationGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Update municipal sports facilities consistent withmodern standards.Priority Project‐ Immediate Term ‐ Community Centre RehabRCP $5.4M 2024 Q2Continue with Facilities Asset Management PlanGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction –Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of community facilitiesPriority Project – N/ARCP N/A 2024 Q1‐Q42024 Business Plan | Recreation, Culture & ParksPage 221 of 308 32024 Business ObjectivesPrograms & Services DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionParks and Recreation Master Plan ImplementationGoal – The Town of Tillsonburg will accommodate and support sustainable growthStrategic Direction ‐ Plan and develop a long‐term planning strategy for new services and infrastructure to support Priority Project – Immediate Plan ‐ Recreation Master Plan; Medium Term ‐ Resourcing review to service growthRCP N/A 2024 Q1‐Q4Expand Recreation ProgramsGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Maintain and enhance programs and facilities to support an active, engaged senior population. Maintain and enhance programs and facilities to support an active, engaged youth population.Priority Project‐ *2024 Parks and Recreation Master Plan implementationRecreation N/A 2024 Q1‐Q4Host Hall of Fame Event in partnership with Recreation & Sports Advisory CommitteeGoal ‐ The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, andopportunities to shape municipal initiatives.Strategic Direction – Engage community groups, including advisory committees and service organizations, in shaping municipal initiatives. Priority Project‐ n/aRecreation $6000 2024 Q2Minimize disruption to Recreation Services during TCC renovationGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Maintain and enhance programs to support and active and engaged populationPriority Project – Immediate ‐ Community Centre RehabRecreation N/A 2024 Q1 – Q22024 Business Plan | Recreation, Culture & ParksPage 222 of 308 42024 Business ObjectivesCulture & Heritage DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionEnhance Cultural Opportunities and Community Events (Indigenous history, tobacco history, twin city opportunity, etc.)Goal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction ‐ Increase opportunities to enjoy culture, events and leisure activities in TillsonburgPriority Project – Short Term ‐ Create additional community eventsMuseum/Recreation $20K 2024 Q1‐Q4Explore opportunities to increase revenue Goal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Explore the feasibility of an enhanced tourism product offered in Tillsonburg; Target new programs, services, amenities and attractions that will be a magnet for young families.Priority Project‐ N/AMuseum N/A Q1 – Q4Review of Museum performance measures and opportunities to expand cultural programs and eventsGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic 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‐ N/AMuseum N/A 2024 Q1‐Q42024 Business Plan | Recreation, Culture & ParksPage 223 of 308 52024 Business ObjectivesParks & Facilities DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionAODA Regulation Compliance Goal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Provide an expanded, accessible network of parks and trails..Priority Project – N/AParks $20K 2024 Q3Asset ManagementGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Develop a robust, long‐term asset management plan to inform evidence‐based decisions regarding the maintenance, rehabilitation and replacement of community facilities.Priority Project – OngoingParks various 2024 Q1 – Q4Playground Replacement ProgramGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project – Ongoing – New Playground ConstructionParks $100,000 2023 Q42024 Business Plan | Recreation, Culture & ParksPage 224 of 308 62024 Business ObjectivesParks & Facilities DivisionProject Community Strategic Plan LeadAccountabilityProject CostAnticipatedCompletionCommunity Centre RenovationGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project – Immediate ‐ Community Centre RenovationFacilities $5.4m 2024 Q2Roof Repair/ReplacementGoal – Within the community, Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestylesStrategic Direction – Update municipal facilities consistent with modern standardsPriority Project –Immediate ‐ Community Centre RehabilitationFacilities $150K 2024 Q2Parks and Recreation Master Plan ImplementationGoal – The Town of Tillsonburg will accommodate and support sustainable growthStrategic Direction ‐ Plan and develop a long‐term planning strategy for new services and infrastructure to support Priority Project – Immediate Plan ‐ Recreation Master Plan; Medium Term ‐ Resourcing review to service growthRCP N/A 2024 Q1‐Q42024 Business Plan | Recreation, Culture & ParksPage 225 of 308 7Risks•Employee retention and recruiting, aquatics staff shortage 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.•Parks and outdoor amenities targets of increasing homelessness issues, vandalism, defacement and graffiti. •Gaps in education and training for staff on current trends, best practices and regulatory requirements.•Increase requests for access to amenities and facilities from user groups•Shortage of ice time availability for user groups and new South Oxford Rep Hockey League (Tillsonburg and Ingersoll amalgamation) •Security and safety concerns at Parks and Facilities with increased homelessness2024 Business Plan | Recreation, Culture & ParksPage 226 of 308 8Opportunities•Improve on-line and social media presence to promote programs, activities and events. (RCP Facebook Page)•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 and signage standard for parks and trails.•Operational review of Annandale House to enhance attendance, grow programs/activities and increase revenues while honouring local heritage.•Increase attendance at newly renovated Lake Lisgar Water Park.•Explore training and educational opportunities for staff. •Increase “capital reinvestment fee” to generate additional revenue and build facility reserve.2024 Business Plan | Recreation, Culture & ParksPage 227 of 308 9Future Departmental Directions: 3 year outlook2025AODA Upgrades at ParksRecreation Master Plan Action ItemsWindow Replacement MuseumNew Columbarium at Cemetery2026 Upgrade Sports FieldsParking Lot Refurbishment ProgramCoronation Park Enhancements2027New Town HallNew ColumbariumMuseum Bathroom Renovation2024 Business Plan | Recreation, Culture & ParksPage 228 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 151,190 173,085 21,895 (14.5%)1 Other Revenue 18,500 40,000 21,500 (116.2%)2 Total Revenues 169,690 213,085 43,395 (25.6%) Expenditures Labour 173,420 193,448 20,028 11.5%3 Purchases 68,731 73,383 4,652 6.8%4 Contracted Services 28,225 30,545 2,320 8.2% Contribution to Reserves 7,400 31,200 23,800 321.6%5 Interfunctional Adjustments 99,301 87,620 (11,681) (11.8%)6 Debt Principal & Interest 2,186 2,094 (92) (4.2%) Total Expenditures 379,263 418,290 39,027 10.3% Total Net Levy (209,573) (205,205) 4,368 2.1% Notes: 1 Increased Niche Sales 2 Increased Interest Revenue 3 Payroll costs, Benefits, COLA 4 Supplies Expense 5 Niche Sales to fund Columbarium 6 Fleet Charges and IT charge allocations 10 Page 229 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges151,190 169,985 18,795 (12.43%) 173,139 (1.86%) 176,333 (1.84%) 179,608 (1.86%)Other Revenue18,500 40,000 21,500 (116.22%) 40,00040,00040,000Total Revenues169,690 209,985 40,295 (23.75%) 213,139 (1.50%) 216,333(1.50%) 219,608 (1.51%)ExpendituresLabour173,420 193,448 20,028 11.55% 198,949 2.84% 204,607 2.84% 210,437 2.85%Purchases68,731 76,408 7,677 11.17% 77,385 1.28% 78,368 1.27% 79,343 1.24%Contracted Services28,225 30,545 2,320 8.22% 31,985 4.71% 32,460 1.49% 32,935 1.46%Contribution to Reserves7,400 31,200 23,800 321.62% 31,20031,20031,200Interfunctional Adjustments99,301 87,620 (11,681) (11.76%) 88,869 1.43% 90,185 1.48% 91,572 1.54%Debt Principal & Interest2,186 2,094(92) (4.21%) 2,058 (1.72%) 2,023 (1.70%) 1,988 (1.73%)Total Expenditures379,263 418,290 39,027 10.29% 430,446 2.91% 438,8431.95% 447,475 1.97%Total Net Levy(209,573) (205,205) 4,368 2.08% (217,307) (5.90%) (222,510) (2.39%) (227,867) (2.41%)11Page 230 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 16,300 16,300 Other Revenue 1,600 1,600 Total Revenues 17,900 17,900 Expenditures Labour 393,400 405,000 11,600 2.9% Purchases 144,223 145,891 1,668 1.2% Contracted Services 209,575 209,665 90 Contribution to Reserves 16,300 16,300 Interfunctional Adjustments 100,657 108,825 8,168 8.1%1 Debt Principal & Interest 71,987 69,789 (2,198) (3.1%) Total Expenditures 936,142 955,470 19,328 2.1% Total Net Levy (918,242) (937,570) (19,328) (2.1%) Notes: 1 Staff allocations & IT charges allocation 12 Page 231 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges16,300 16,30016,30016,30016,300Other Revenue1,600 1,6001,6001,6001,600Total Revenues17,900 17,90017,90017,90017,900ExpendituresLabour393,400 405,000 11,600 2.95% 417,689 3.13% 429,726 2.88% 442,133 2.89%Purchases144,223 145,891 1,668 1.16% 153,485 5.21% 155,902 1.57% 158,359 1.58%Contracted Services209,575 209,66590 0.04% 213,715 1.93% 217,830 1.93% 222,000 1.91%Contribution to Reserves16,300 16,30016,30016,30016,300Interfunctional Adjustments100,657 108,825 8,168 8.11% 108,993 0.15% 109,166 0.16% 109,345 0.16%Debt Principal & Interest71,987 69,789 (2,198) (3.05%) 67,538 (3.23%) 65,358 (3.23%) 63,035 (3.55%)Total Expenditures936,142 955,470 19,328 2.06% 977,720 2.33% 994,282 1.69% 1,011,172 1.70%Total Net Levy(918,242) (937,570) (19,328) (2.10%) (959,820) (2.37%)(976,382) (1.73%) (993,272) (1.73%)13Page 232 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 28,200 22,500 (5,700) 20.2%1 Total Revenues 28,200 22,500 (5,700) 20.2% Expenditures Labour 6,140 (6,140) (100.0%)2 Purchases 122,490 144,220 21,730 17.7%3 Total Expenditures 128,630 144,220 15,590 12.1% Total Net Levy (100,430) (121,720) (21,290) (21.2%) Notes: 1 Canada 150 Celebrations 2 Reallocation of FT labour 3 New initiatives 14 Page 233 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants28,200 22,500 (5,700) 20.21% 22,50022,50022,500Total Revenues28,200 22,500 (5,700) 20.21% 22,50022,50022,500ExpendituresLabour6,140(6,140) (100.00%)#DIV/0!#DIV/0!#DIV/0!Purchases122,490 144,220 21,730 17.74% 147,800 2.48% 149,270 0.99% 150,770 1.00%Total Expenditures128,630 144,220 15,590 12.12% 147,800 2.48% 149,2700.99% 150,770 1.00%Total Net Levy(100,430) (121,720) (21,290) (21.20%) (125,300) (2.94%) (126,770) (1.17%) (128,270) (1.18%)15Page 234 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 42,700 42,700 User Charges 982,710 1,192,330 209,620 (21.3%)1 Other Revenue 30,800 30,000 (800) 2.6% Total Revenues 1,056,210 1,265,030 208,820 (19.8%) Expenditures Labour 1,541,749 1,844,020 302,271 19.6%2 Purchases 306,250 310,466 4,216 1.4%3 Contracted Services 7,800 7,800 4 Contribution to Reserves 20,000 20,000 Interfunctional Adjustments 154,940 99,100 (55,840) (36.0%)5 Total Expenditures 2,022,939 2,281,386 258,447 12.8% Total Net Levy (966,729) (1,016,356) (49,627) (5.1%) Notes: 1 Increased Rates & Fees 2 Payroll costs, Benefits, COLA , New FTE Requests 3 Insurance, Training and Materials Expense increase 4 Increase to Subcontractor Expense 5 Staff allocations & IT charges allocation 16 Page 235 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants42,700 42,70042,70042,70042,700User Charges982,710 1,192,330 209,620 (21.33%) 1,585,090 (32.94%) 1,609,781 (1.56%) 1,635,081 (1.57%)Other Revenue30,800 30,000(800) 2.60% 30,00030,00030,000Total Revenues1,056,210 1,265,030 208,820 (19.77%) 1,657,790 (31.05%) 1,682,481 (1.49%) 1,707,781 (1.50%)ExpendituresLabour1,541,749 1,844,020 302,271 19.61% 2,168,602 17.60% 2,149,214 (0.89%) 2,203,272 2.52%Purchases306,250 310,466 4,216 1.38% 346,370 11.56% 349,860 1.01% 365,544 4.48%Contracted Services7,800 7,800 #DIV/0! 7,8007,8007,800Contribution to Reserves20,000 20,00020,00020,00020,000Interfunctional Adjustments154,940 99,100 (55,840) (36.04%) 105,501 6.46% 112,185 6.34% 119,166 6.22%Total Expenditures2,022,939 2,281,386 258,447 12.78% 2,648,273 16.08% 2,639,059 (0.35%) 2,715,782 2.91%Total Net Levy(966,729) (1,016,356) (49,627) (5.13%) (990,483) 2.55%(956,578) 3.42% (1,008,001) (5.38%)17Page 236 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 8,100 8,100 Total Revenues 8,100 8,100 Expenditures Labour 1,314,092 1,367,762 53,670 4.1%1 Purchases 831,701 895,966 64,265 7.7%2 Contracted Services 191,625 282,800 91,175 47.6%3 Interfunctional Adjustments 118,614 116,875 (1,739) (1.5%) Debt Principal & Interest 568,309 324,811 (243,498) (42.8%)4 Total Expenditures 3,024,341 2,928,214 (96,127) (3.2%) Total Net Levy (3,016,241) (2,920,114) 96,127 3.2% Notes: 1 Payroll costs, Benefits, COLA 2 Heat, Light, & Water & Supplies. Expense 3 Increase to Subcontractor Expense ‐ TCC Security 4 Debt Principle & Interest fully paid off 18 Page 237 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges8,100 8,1008,1008,1008,100Total Revenues8,100 8,1008,1008,1008,100ExpendituresLabour1,314,092 1,367,762 53,670 4.08% 1,406,326 2.82% 1,446,172 2.83% 1,487,232 2.84%Purchases831,701 895,966 64,265 7.73% 935,294 4.39% 957,341 2.36% 980,069 2.37%Contracted Services191,625 282,800 91,175 47.58% 224,345 (20.67%) 225,940 0.71% 227,545 0.71%Interfunctional Adjustments118,614 116,875 (1,739) (1.47%) 119,849 2.54% 122,986 2.62% 126,296 2.69%Debt Principal & Interest568,309 324,811 (243,498) (42.85%) 315,952 (2.73%) 291,913 (7.61%) 283,672 (2.82%)Total Expenditures3,024,341 2,928,214 (96,127) (3.18%) 3,001,766 2.51% 3,044,352 1.42% 3,104,814 1.99%Total Net Levy(3,016,241) (2,920,114) 96,127 3.19% (2,993,666) (2.52%) (3,036,252) (1.42%) (3,096,714) (1.99%)19Page 238 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues User Charges 118,700 118,700 Total Revenues 118,700 118,700 Expenditures Purchases 34,099 34,580 481 1.4% Contracted Services 2,000 2,100 100 5.0% Contribution to Reserves 12,500 12,500 Debt Principal & Interest 43,315 41,941 (1,374) (3.2%) Total Expenditures 91,914 91,121 (793) (0.9%) Total Net Levy 26,786 27,579 793 (3.0%) 20 Page 239 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesUser Charges118,700 118,700118,700118,700118,700Total Revenues118,700 118,700118,700118,700118,700ExpendituresPurchases34,099 34,580481 1.41% 34,835 0.74% 35,091 0.73% 35,348 0.73%Contracted Services2,000 2,100100 5.00% 2,140 1.90% 2,185 2.10% 2,230 2.06%Contribution to Reserves12,500 12,50012,50012,50012,500Debt Principal & Interest43,315 41,941 (1,374) (3.17%) 40,648 (3.08%) 33,523 (17.53%) 32,389 (3.38%)Total Expenditures91,914 91,121(793) (0.86%) 90,123 (1.10%) 83,299 (7.57%) 82,467 (1.00%)Total Net Levy26,786 27,579793 (2.96%) 28,577 (3.62%) 35,401 (23.88%)36,233 (2.35%)21Page 240 of 308 2023 2024 Note Total Total Budget %Reference Budget Budget Variance Variance Revenues Grants 54,800 19,400 (35,400) 64.6%1 User Charges 11,010 38,400 27,390 (248.8%)2 Other Revenue 8,600 10,300 1,700 (19.8%) Total Revenues 74,410 68,100 (6,310) 8.5% Expenditures Labour 311,396 302,996 (8,400) (2.7%)3 Purchases 107,907 108,784 877 0.8% Contracted Services 25,582 25,554 (28) (0.1%) Interfunctional Adjustments 28,420 30,320 1,900 6.7% Total Expenditures 473,305 467,654 (5,651) (1.2%) Total Net Levy (398,895) (399,554)(659) (0.2%) Notes: 1 Museum Assistance Program Grant 2 New ‐ Summer Camp Revenue 3 Reduction to to Net labour One‐time 22 Page 241 of 308 20232024202520262027TotalTotal Budget%%%%Budget Budget Variance Variance Budget Variance Budget Variance Budget VarianceRevenuesGrants54,800 19,400 (35,400) 64.60% 19,40019,40019,400User Charges11,010 38,400 27,390 (248.77%) 39,160 (1.98%) 39,930 (1.97%) 40,735 (2.02%)Other Revenue8,600 10,300 1,700 (19.77%) 10,370 (0.68%) 10,440 (0.68%) 10,510 (0.67%)Total Revenues74,410 68,100 (6,310) 8.48% 68,930 (1.22%) 69,770 (1.22%) 70,645 (1.25%)ExpendituresLabour311,396 302,996 (8,400) (2.70%) 289,585 (4.43%) 299,545 3.44% 309,784 3.42%Purchases107,907 108,784877 0.81% 125,441 15.31% 114,138 (9.01%) 116,882 2.40%Contracted Services25,582 25,554(28) (0.11%) 26,029 1.86% 26,504 1.82% 26,979 1.79%Interfunctional Adjustments28,420 30,320 1,900 6.69% 31,837 5.00% 33,436 5.02% 35,124 5.05%Total Expenditures473,305 467,654 (5,651) (1.19%) 472,892 1.12% 473,623 0.15% 488,769 3.20%Total Net Levy(398,895) (399,554)(659) (0.17%) (403,962) (1.10%) (403,853) 0.03% (418,124) (3.53%)23Page 242 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FACILITIES CapitalINDEX2024 202520262027202820292030 203120322033RESERVESOpening Balance:264,317 2,760(949,069) (1,321,209) (1,092,984) (967,800) (14,456)1,207,582 2,499,414 3,839,557TRANSFERS IN:Contributions from Capital Levy 987,462$ 1,183,919$ 1,253,219$ 1,468,017$ 1,541,943$ 1,618,272$ 1,697,081$ 1,778,452$ 1,862,468$ 1,946,483$ Contributions from Tax Rate Stabilization Reserve300,000$ Grants and Subsidies - FederalGrants and Subsidies - ProvincialDebenture Funding-$ 6,225,268$ 15,490,320$ 7,831,600$ 6,168,400$ -$ Contribution from Development Charges Reserve6,322$ 1,976$ 10,435$ User Fees60,000$ User Pay Debt1,558,101 7,473,923 15,794,470 7,988,843 6,617,360 650,472 1,682,626 2,986,035 4,361,881 5,786,040CAPITAL PROJECT COMMITMENTS:New Projects#737 Signage5,000 5,000 5,0005,000 5,000#675 Annual LED Light Conversion35,000 40,000 40,000 50,000 #736 Roof Repair/Replacement 150,000 200,000 200,000 200,000 200,000 150,000 150,000 200,000 #716 Gen. Building Repairs & Mtce80,000 80,000 80,000 100,000 100,000 100,000 120,000 120,000 120,000 140,000 #717 Security & Access Control Systems35,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 #718 HVAC General Repairs40,000 80,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 Health Club80,000 25,000 10,000 10,000 10,000 10,000 New flooring in Dressing Rooms125,000 80,000 TCC Building Envelope30,000 30,000 30,000 30,000 30,000 50,000 50,000 50,000 50,000 50,000 Recreation Minor Capital10,000 10,000 10,000 10,000 200,000 10,000 10,000 10,000 10,000 TCC Furnishings & Painting5,000 #683 Indoor Pool Asset (Contr to Reserve)200,000 THI Voltage Conversion25,000 Gibson House reno50,000 OPP Fire panel30,000 Fire Hall Windows/Doors25,000 25,000 Clock Tower repairs35,000 35,000 Arena Upgrades (AODA,boards, scoreclock)35,000 20,000 60,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 TCC Internal Sound System45,000 25,000 Station Arts Brickwork5,000 TCC Office Reno70,000 Firehall Building Repairs (overhead doors/masonary)40,000 30,000 10,000 30,000 30,000 New Town Hall450,000 6,225,268 10,490,320 Spruce St. New PW 7,831,600 6,168,400 New Fire Station300,000 5,000,000 AQUATICS#676 LLWP Deck & Furnishings100,000 10,000 10,000 10,000 25,000 10,000 10,000 10,000 10,000 Natatorium (2024 priority)200,000 25,000 5,000 5,000 5,00010,000 5,000 5,000 5,0005,000 LLWP Basin Repair (priority)12,000 CEMETERY#725 New Columbarium60,000 70,000 80,000 Laneway Repairs and Construction50,000 50,000 50,000 50,000 MUSEUM#763 Museum Roof Repairs150,000 Bathroom renos 80,000 Front Reception AODA RedesignKitchen upgrade10,000 Municipal Cultural Plan20,000 Replace Windows325,000 Inflation Adjustment326,847 986,258 690,232 713,959 73,827 62,454 74,646 91,697 47,800Total Committments To Capital Projects1,557,000 8,417,115 17,101,578 9,066,832 7,572,359 658,827 482,454 509,646 561,697 292,800TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 1,557,000 8,417,115 17,101,5789,066,832 7,572,359 658,827 482,454 509,646 561,697 292,800Closing Balance Before Interest1,101(943,192) (1,307,108) (1,077,989) (955,000) (8,355)1,200,172 2,476,389 3,800,184 5,493,240Interest Income1,659(5,878) (14,101) (14,995) (12,800) (6,101)7,411 23,025 39,372 58,330Closing Reserve Balance2,760(949,069) (1,321,209) (1,092,984) (967,800) (14,456)1,207,582 2,499,414 3,839,557 5,551,570Total Funding Available for Projects24Page 243 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033PARKS CapitalINDEX2024 2025 2026 2027 2028 2029 2030 203120322033RESERVESOpening Balance:228,612 105,179 5,106 -95,053 -6,890 129,217 315,725 485,824 709,252 916,490TRANSFERS IN:Contributions from Capital Levy 258,494 309,922 328,063 384,292 403,644 423,625 444,255 465,556 487,549 509,542Contributions from Capital LevyGrants and Subsidies - FederalGrants and Subsidies - ProvincialContribution from Developer ChargesContribution from Development Charges Reserve 77,000 3,400Contribution from Development Charges ReserveContribution from Parkland TrustContribution from Cash-in-Lieu/Parkland ReserveTransfers from Other ReservesTotal Available Funds 564,106418,501 333,169 289,238 396,754 552,842 759,980 951,380 1,196,802 1,426,033CAPITAL PROJECT COMMITMENTS:New Projects - Parks#636 Playground Replacement Program 100,000 100,000 100,000 120,000120,000 120,000 120,000 120,000 120,000 120,000#637 Dog Park 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000#404 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 5,000 5,000Oxford Parkette Fountain Replacement 60,000Coronation Park Enhancements 100,000#403 Lake Lisgar Maintenance & Shoreline Protection 40,000 20,000 20,000 80,000 20,000 20,000 20,000 20,000 20,000 20,000#402 Maintenance, Repairs & AODA20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000Outdoor Fitness Park Unit40,000Pickleball Courts 100,000#401 Site Amenities 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000#400 Sports Field Maintenance/Repairs 55,000 25,000 50,000 20,000 50,000 20,000 50,000 20,000 50,000 20,000#398 Trails & Pathways 10,000 5,000 5,000 5,000 5,000 5,000 5,000 5,0005,000Paving 100,000 100,000Aluminum Benches/Bleachers 10,000 10,000 10,000Basketball Court 30,000 30,000Inflation Adjustment16,079 24,664 22,495 25,296 26,881 36,134 36,551 47,409 36,679TOTAL461,000 414,079 427,664 295,495 268,296 239,881 279,134 249,551 290,409 224,679TRANSFERS OUT:Transfers to Operating budgetTransfers to Other ReservesTotal Expenditures Against Reserves 461,000 414,079 427,664 295,495 268,296 239,881 279,134 249,551 290,409 224,679Closing Balance Before Interest103,106 4,421(94,495) (6,257)128,457 312,961 480,846 701,830 906,392 1,201,354Interest Income2,073685(559) (633)760 2,764 4,979 7,423 10,098 13,237Closing Reserve Balance105,179 5,106(95,053) (6,890)129,217 315,725 485,824 709,252 916,490 1,214,59025Page 244 of 308 Project ListingParks450Parking Lot PavingX31100,000(33,900)66,100RCP ReserveAluminum Benches/BleachersX3010,00010,000Trails & PathwaysX2910,00010,000Sports Field Maintenance/RepairsX2855,00055,000Pickleball CourtsX27100,000(77,000)23,000Site AmenitiesX2610,00010,000Maintenance, Repairs & AODAX2520,00020,000Lake Lisgar Maintenance & Shoreline ProtectionX2440,00040,000Parks & Trails Sigange ReplacementX235,0005,000Tree Planting Urban ForestryX228,0008,000Dog ParkX213,0003,000Playground Replacement ProgramX20100,000(91,600)8,400RCP ReserveTotal 450 Parks461,000(125,500)(77,000)258,500Rec - Bldg Mtce465New Town HallX52450,000(300,000)150,000Tax Rate Stabilzation ReserveLLWP Basin RepairX5112,00012,000NatatoriumX50200,000(200,000)Facility Infrastructure ReserveTCC Office RenoX4970,000(63,200)6,800Facility Infrastructure ReserveStation Arts BrickworkX485,0005,000Arena Upgrades (AODA,boards, score clock)X4735,00035,000Clock Tower repairsX4635,00035,000Fire Hall Windows/DoorsX4525,00025,000OPP Fire panelX4430,00030,000THI Voltage ConversionX4325,00025,000Indoor Pool Asset (Contr to Reserve)X42200,000200,000TCC Furnishings & PaintingX415,0005,000Recreation Minor CapitalX4010,00010,000TCC Building EnvelopeX3930,00030,000Health ClubX3880,000(6,300)73,700ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsRecreation, Culture & ParksRun Date: 11/1/23 1:00 PM26Page 245 of 308 HVAC General RepairsX3740,00040,000Security & Access Control SystemsX3635,00035,000General Building Repairs & MaintenanceX3580,00080,000Roof Repair/ReplacementX34150,000150,000Annual LED Light ConversionX3335,00035,000SignageX325,0005,000Total 465 Rec - Bldg Mtce1,557,000(563,200)(6,300)987,500Total Project Listing$2,018,000($688,700)($83,300)$1,246,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsRecreation, Culture & ParksRun Date: 11/1/23 1:00 PM27Page 246 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X20 Playground Replacement Program Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 100,000100,000 100,000 100,000Expenditures Total Funding Cont.from Reserves 91,60091,600 91,600 91,600Funding Total Page No. : 28 Page 247 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X21 Dog Park Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 3,0003,000 3,000 3,000Expenditures Total Funding Taxation 3,0003,000 3,000 3,000Funding Total Page No. : 29 Page 248 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X22 Tree Planting Urban Forestry Parks 2 - SMT review 2024 DescriptionProject Description Funding 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 20292027202620252024 2028Total Expenditures Construction 8,0008,000 8,000 8,000Expenditures Total Funding Taxation 8,0008,000 8,000 8,000Funding Total Page No. : 30 Page 249 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X23 Parks & Trails Sigange Replacement Parks 2 - SMT review 2024 DescriptionProject DescriptionFunding to continue Parks signage upgrades Justification Town branding for singage in parks and facilities. Budget 20292027202620252024 2028Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 31 Page 250 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X24 Lake Lisgar Maintenance & Shoreline Protection Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 40,00040,000 40,000 40,000Expenditures Total Funding Taxation 40,00040,000 40,000 40,000Funding Total Page No. : 32 Page 251 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X25 Maintenance, Repairs & AODA Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 20,00020,000 20,000 20,000Expenditures Total Funding Taxation 20,00020,000 20,000 20,000Funding Total Page No. : 33 Page 252 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X26 Site Amenities Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 10,00010,000 10,000 10,000Expenditures Total Funding Taxation 10,00010,000 10,000 10,000Funding Total Page No. : 34 Page 253 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X27 Pickleball Courts Parks 2 - SMT review 2024 DescriptionProject DescriptionFunding for three new pickleball courts . Justification To provide residents the opportunity to have dedicated pickleball courts in. Budget 20292027202620252024 2028Total Expenditures Construction 100,000100,000 100,000 100,000Expenditures Total Funding Cont from DC Reserves 77,00077,000 Taxation 23,00023,000 100,000 100,000Funding Total Page No. : 35 Page 254 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X28 Sports Field Maintenance/Repairs Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 55,00055,000 55,000 55,000Expenditures Total Funding Taxation 55,00055,000 55,000 55,000Funding Total Page No. : 36 Page 255 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X29 Trails & Pathways Parks 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 10,00010,000 10,000 10,000Expenditures Total Funding Taxation 10,00010,000 10,000 10,000Funding Total Page No. : 37 Page 256 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X30 Aluminum Benches/Bleachers Parks 2 - SMT review 2024 DescriptionProject DescriptionFunding for new bleachers at Sam Lamb Ball Diamond. Justification Enhancing sports fields and amenities to better service user groups and visitors who play at the ball diamonds in Town. Budget 20292027202620252024 2028Total Expenditures Construction 10,00010,000 10,000 10,000Expenditures Total Funding Taxation 10,00010,000 10,000 10,000Funding Total Page No. : 38 Page 257 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X31 Parking Lot Paving Parks 2 - SMT review 2024 DescriptionProject DescriptionFunding to pave the gravel parking lot at the west side of the Tillsonburg Community Centre. Justification Phased approach to paving parking lots at Memorial Park and Tillsonburg Community Centre. Budget 20292027202620252024 2028Total Expenditures Construction 100,000100,000 100,000 100,000Expenditures Total Funding Cont.from Reserves 33,90033,900 Taxation (66,100)(66,100) (32,200) (32,200)Funding Total Page No. : 39 Page 258 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X32 Signage Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 40 Page 259 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X33 Annual LED Light Conversion Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 35,00035,000 35,000 35,000Expenditures Total Funding Taxation 35,00035,000 35,000 35,000Funding Total Page No. : 41 Page 260 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X34 Roof Repair/Replacement Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 150,000150,000 150,000 150,000Expenditures Total Funding Taxation 150,000150,000 150,000 150,000Funding Total Page No. : 42 Page 261 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X35 General Building Repairs & Maintenance Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 80,00080,000 80,000 80,000Expenditures Total Funding Taxation 80,00080,000 80,000 80,000Funding Total Page No. : 43 Page 262 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X36 Security & Access Control Systems Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to enhance security and access control. Justification Required to assist with security of town facilities including the install and upgrade of security cameras as well as addition of swipe card access control Budget 20292027202620252024 2028Total Expenditures Construction 35,00035,000 35,000 35,000Expenditures Total Funding Taxation 35,00035,000 35,000 35,000Funding Total Page No. : 44 Page 263 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X37 HVAC General Repairs Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 40,00040,000 40,000 40,000Expenditures Total Funding Taxation 40,00040,000 40,000 40,000Funding Total Page No. : 45 Page 264 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X38 Health Club Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to upgrade the health club flooring. Justification Replacing the existing flooring of the Health Club to address cracking and heaving of rubber surface areas. Budget 20292027202620252024 2028Total Expenditures Construction 80,00080,000 80,000 80,000Expenditures Total Funding Cont from DC Reserves 6,3006,300 Taxation 73,70073,700 80,000 80,000Funding Total Page No. : 46 Page 265 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X39 TCC Building Envelope Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to address building envelope concerns at TCC. Justification Continual asset management of the TCC and masonry deterioration of building. Budget 20292027202620252024 2028Total Expenditures Construction 30,00030,000 30,000 30,000Expenditures Total Funding Taxation 30,00030,000 30,000 30,000Funding Total Page No. : 47 Page 266 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X40 Recreation Minor Capital Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 10,00010,000 10,000 10,000Expenditures Total Funding Taxation 10,00010,000 10,000 10,000Funding Total Page No. : 48 Page 267 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X41 TCC Furnishings & Painting Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 49 Page 268 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X42 Indoor Pool Asset (Contr to Reserve) Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to subsidize the renovation project. Justification Renovation project including upgrades to the pool, addition of the new ramp, tile replacement on pool deck, renovation of existing change rooms and staff office. Budget 20292027202620252024 2028Total Expenditures Construction 200,000200,000 200,000 200,000Expenditures Total Funding Taxation 200,000200,000 200,000 200,000Funding Total Page No. : 50 Page 269 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X43 THI Voltage Conversion Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding for hydro upgrades at Memorial Park. Justification THI is leading a voltage conversion project at Memorial Park to upgrade the hydro services on site. Budget 20292027202620252024 2028Total Expenditures Construction 25,00025,000 25,000 25,000Expenditures Total Funding Taxation 25,00025,000 25,000 25,000Funding Total Page No. : 51 Page 270 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X44 OPP Fire panel Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to support the operations at the OPP office. Justification Upgrades to the building include a new generator which requires the install of a new fire panel. Budget 20292027202620252024 2028Total Expenditures Construction 30,00030,000 30,000 30,000Expenditures Total Funding Taxation 30,00030,000 30,000 30,000Funding Total Page No. : 52 Page 271 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X45 Fire Hall Windows/Doors Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to address Asset Management at the Fire Hall. Justification Replacement of existing windows and doors that are deteriorating at the Fire Hall. Budget 20292027202620252024 2028Total Expenditures Construction 25,00025,000 25,000 25,000Expenditures Total Funding Taxation 25,00025,000 25,000 25,000Funding Total Page No. : 53 Page 272 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X46 Clock Tower repairs Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to address Asset Management of the Clock Tower. Justification Masonry deterioration of the clock tower is in need of repair. Budget 20292027202620252024 2028Total Expenditures Construction 35,00035,000 35,000 35,000Expenditures Total Funding Taxation 35,00035,000 35,000 35,000Funding Total Page No. : 54 Page 273 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X47 Arena Upgrades (AODA,boards, score clock) Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to address upgrades for arena operations. Justification Upgrades will include AODA, dashboards replacement and score clock replacement). Budget 20292027202620252024 2028Total Expenditures Construction 35,00035,000 35,000 35,000Expenditures Total Funding Taxation 35,00035,000 35,000 35,000Funding Total Page No. : 55 Page 274 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X48 Station Arts Brickwork Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to address Asset Management at Station Arts. Justification Masonry deterioration of the Station Arts Centre is in need of repair. Budget 20292027202620252024 2028Total Expenditures Construction 5,0005,000 5,000 5,000Expenditures Total Funding Taxation 5,0005,000 5,000 5,000Funding Total Page No. : 56 Page 275 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X49 TCC Office Reno Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to reconfigure TCC offices as impacted by renovation. Justification The renovation of the TCC will create a new customer service desk which will allow for a reconfiguration of the existing service areas to create new office space for RCP staff. Budget 20292027202620252024 2028Total Expenditures Construction 70,00070,000 70,000 70,000Expenditures Total Funding Cont.from Reserves 63,20063,200 Taxation 9,6009,600 72,800 72,800Funding Total Page No. : 57 Page 276 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X50 Natatorium Rec - Bldg Mtce 2 - SMT review 2024 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 20292027202620252024 2028Total Expenditures Construction 200,000200,000 200,000 200,000Expenditures Total Funding Cont.from Reserves 200,000200,000 200,000 200,000Funding Total Page No. : 58 Page 277 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X51 LLWP Basin Repair Rec - Bldg Mtce 2 - SMT review 2024 DescriptionProject DescriptionFunding to address Asset Management of the LLWP pool. Justification Cracking and deterioration of concrete around pool drain requires a repair. Budget 20292027202620252024 2028Total Expenditures Construction 12,00012,000 12,000 12,000Expenditures Total Funding Taxation 12,00012,000 12,000 12,000Funding Total Page No. : 59 Page 278 of 308 Town of Tillsonburg Capital Projects Project Department Version Year X52 New Town Hall Rec - Bldg Mtce 2 - SMT review 2024 Description To commence the design stage of the new Town hall. Justification As per report CAO 23-17 at the October 10, 2023 Council meeting, Council approved; A. THAT report titled “CAO 23-17 Town Hall Floor Plan Options” be received as information; B. THAT Council selects Option 2A as the preferred floor plan option; and C. THAT staff proceeds working with VG+ Architects to prepare a detailed building concept based on the selected floor plan The Order of Magnitude Costing provided by +VG Architects indicates total costs for a two storey option of up to $17 M. However, staff will be working with the architect to refine this estimate as well as identifying a mix of funding solutions including potential land sale revenues. Budget 20292027202620252024 2028Total Expenditures Construction 450,000450,000 450,000 450,000Expenditures Total Funding Cont.from Reserves 300,000300,000 Taxation 150,000150,000 450,000 450,000Funding Total Page No. : 60 Page 279 of 308 Capital Budget overview The following is the 2024 proposed new capital expenditures that are funded from various sources including grants, reserves, debt and taxation. Page 280 of 308 Project ListingCorporate Services110New IT EquipmentX0415,00015,000IT ReserveComputer ReplacementsX0360,000(60,000)IT ReserveCell Phone ReplacementsX0215,000(15,000)IT reserveAnnual Replacement of IT CapitalX01(80,000)80,000IT ReserveTotal 110 Corporate Services(5,000)95,000(75,000)15,000Fleet130New Hydraulic Mower LiftX6925,000(25,000)Fleet ReserveNew Scissor LiftX6835,000(35,000)Fleet ReserveNew Lawn TrailerX6725,000(25,000)Fleet ReserveNew Box Blade AttachmentX6655,000(55,000)Fleet ReserveNew - Skid Steer + AttachmentsX65205,000(128,400)(10,400)66,200Fleet ReserveNew - Trailer (5x10)X6410,000(10,000)Fleet ReserveReplace # 140 Airflow Slide-in SanderX6315,000(15,000)Fleet ReserveReplace # 99 MT6 Sidewalk MachineX62220,000(220,000)Replace # 135 Boom Flail MowerX6140,000(40,000)Fleet ReserveReplace # 75 Sander/Plow/Wing TruckX60225,000(225,000)Replace #137 Sander AttachmentX597,000(7,000)Fleet ReserveReplace #105 Sander AttachmentX589,000(9,000)Fleet ReserveTotal 130 Fleet871,000(573,400)(231,400)66,200Fire150Training supplies and resourcesX575,000(5,000)Fire Equipment ReserveGas Detection EquipmentX5615,000(15,000)Fire Equipment ReserveRescue EquipmentX557,500(7,500)Fire Equipment ReservePPE Bunker Gear R&RX5430,000(5,900)24,100Fire Equipment ReserveMinor Renos to backup Dispatch at CSCX537,500(7,500)Fire Comm ReserveTotal 150 Fire65,000(40,900)24,100Public Works220Future Bridge RepairsX1466,10066,100Fox Alley - Road RestorationX0938,00038,000TGO Bus SheltersX0825,00025,000Charlotte & Clarence ConstructionX07958,600(225,000)(409,000)324,600OCIF FundingTownline Rd & Goshen St ConstructionX061,058,200(799,000)259,200Federal Gas TaxExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsTownRun Date: 10/30/23 10:04 AM2Page 281 of 308 Deveonshire Ave CulvertX05838,000(838,000)Total 220 Public Works2,917,80066,100(1,024,000)(838,000)(409,000)712,900Streetlights235PXO Crossing - Broadway/BurgerKingX1255,00055,000Devonshire ave, Alba Ave & Devon CourtX11392,500(193,300)199,200Linear Infrastructure ReserveTotal 235 Streetlights447,500(193,300)254,200Airport240Airport Economic Dev. Expansion & Job CreationX1399,400(49,700)49,700RED GrantTotal 240 Airport99,400(49,700)49,700Storm Sewers260Storm Pond MaintenanceX1050,00050,000Charlotte & Clarence ConstructionX07560,700(275,100)285,600OCIF FundingTownline Rd & Goshen St ConstructionX06378,800378,800Total 260 Storm Sewers989,500(275,100)714,400Parks450Parking Lot PavingX31100,000(33,900)66,100RCP ReserveAluminum Benches/BleachersX3010,00010,000Trails & PathwaysX2910,00010,000Sports Field Maintenance/RepairsX2855,00055,000Pickleball CourtsX27100,000(77,000)23,000Site AmenitiesX2610,00010,000Maintenance, Repairs & AODAX2520,00020,000Lake Lisgar Maintenance & Shoreline ProtectionX2440,00040,000Parks & Trails Sigange ReplacementX235,0005,000Tree Planting Urban ForestryX228,0008,000Dog ParkX213,0003,000Playground Replacement ProgramX20100,000(91,600)8,400RCP ReserveTotal 450 Parks461,000(125,500)(77,000)258,500Rec - Bldg Mtce465New Town HallX52450,000(300,000)150,000Tax Rate Stabilzation ReserveLLWP Basin RepairX5112,00012,000NatatoriumX50200,000(200,000)Facility Infrastructure ReserveTCC Office RenoX4970,000(63,200)6,800Facility Infrastructure ReserveStation Arts BrickworkX485,0005,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsTownRun Date: 10/30/23 10:04 AM3Page 282 of 308 Arena Upgrades (AODA,boards, score clock)X4735,00035,000Clock Tower repairsX4635,00035,000Fire Hall Windows/DoorsX4525,00025,000OPP Fire panelX4430,00030,000THI Voltage ConversionX4325,00025,000Indoor Pool Asset (Contr to Reserve)X42200,000200,000TCC Furnishings & PaintingX415,0005,000Recreation Minor CapitalX4010,00010,000TCC Building EnvelopeX3930,00030,000Health ClubX3880,000(6,300)73,700HVAC General RepairsX3740,00040,000Security & Access Control SystemsX3635,00035,000General Building Repairs & MaintenanceX3580,00080,000Roof Repair/ReplacementX34150,000150,000Annual LED Light ConversionX3335,00035,000SignageX325,0005,000Total 465 Rec - Bldg Mtce1,557,000(563,200)(6,300)987,500Economic Dev505Rokeby Road RehabilitationX19450,300(450,300)Norfolk County166 Vienna Road ServicingX18Progress Dr ExtensionX17600,000(600,000)Land SalesVIP Phase 2 ConstructionX169,312,000(3,846,000)(2,250,000)3,216,000Land SalesProject Big SwingX154,784,000(8,000,000)(3,216,000)Land SalesTotal 505 Economic Dev15,146,300(3,846,000)(11,300,300)Total Project Listing$22,549,500$161,100($1,073,700)($5,257,400)($1,913,400)($83,300)($11,300,300)$3,082,500ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Capital Project Listing - New RequestsTownRun Date: 10/30/23 10:04 AM4Page 283 of 308 Summary Capital Levy2024 2025 2026 2027 2028 2029 2030 2031 20322033CSIT Equipment15,000$ 17,984$ 19,037$ 22,300$ 23,423$ 24,582$ 25,779$ 27,016$ 28,292$ 29,568$ FIFire Equipment24,065$ 28,853$ 30,541$ 35,776$ 37,578$ 39,438$ 41,359$ 43,342$ 45,389$ 47,437$ FIFire Communications-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ OPAirport49,700$ 59,588$ 63,076$ 73,887$ 77,608$ 81,449$ 85,416$ 89,511$ 93,740$ 97,969$ OPBridges66,178$ 79,345$ 83,989$ 98,384$ 103,339$ 108,454$ 113,736$ 119,189$ 124,820$ 130,450$ OPFleet66,178$ 79,345$ 83,989$ 98,384$ 103,339$ 108,454$ 113,736$ 119,189$ 124,820$ 130,450$ OPRoads646,720$ 775,386$ 820,772$ 961,450$ 1,009,867$ 1,059,857$ 1,111,472$ 1,164,764$ 1,219,788$ 1,274,813$ OPStorm 714,412$ 856,546$ 906,683$ 1,062,086$ 1,115,570$ 1,170,793$ 1,227,810$ 1,286,680$ 1,347,464$ 1,408,248$ OPStreetlights254,219$ 304,796$ 322,637$ 377,936$ 396,968$ 416,619$ 436,908$ 457,857$ 479,486$ 501,116$ RCFacilities987,462$ 1,183,919$ 1,253,219$ 1,468,017$ 1,541,943$ 1,618,272$ 1,697,081$ 1,778,452$ 1,862,468$ 1,946,483$ RCParks Equipment258,494$ 309,922$ 328,063$ 384,292$ 403,644$ 423,625$ 444,255$ 465,556$ 487,549$ 509,542$ ECLand-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,082,427$ 3,695,682$ 3,912,007$ 4,582,512$ 4,813,277$ 5,051,543$ 5,297,552$ 5,551,556$ 5,813,816$ 6,076,075$ Z:\F25 - Financial Plans (Budgets)\2024\Capital\2024 - Capital - Combined.xlsx11/1/20235Page 284 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033IT CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 20322033RESERVESOpening Balance:160,902 167,945 178,444 188,251 199,543 210,142 220,038 229,225 237,697 245,430Funding Sources:Contributions from Capital Levy 15,000 17,984 19,037 22,300 23,423 24,582 25,779 27,016 28,292 29,568Contributions from Operating Budget 80,000 84,000 84,000 84,000 84,000 84,000 84,000 84,000 84,000 84,000255,902 269,929 281,481 294,551 306,966 318,724 329,818 340,240 349,988 358,998CAPITAL PROJECT COMMITMENTS:New Capital Renewal, Contribution to Reserves15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000Computer Replacements60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000Cell Phone Replacements15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000Inflation Adjustment3,6365,508 7,416 9,369 11,358 13,383 15,444 17,559 17,559Total Committments To Capital Projects90,000 93,636 95,508 97,416 99,369 101,358 103,383 105,444 107,559 107,559TRANSFERS OUT:Total Expenditures Against Reserves 90,000 93,636 95,508 97,416 99,369 101,358 103,383 105,444 107,559 107,559Closing Balance Before Interest165,902 176,293 185,973 197,135 207,597 217,366 226,435 234,796 242,429 251,439Interest Income2,043 2,1512,278 2,409 2,545 2,672 2,790 2,900 3,0013,105Closing Reserve Balance167,945 178,444 188,251 199,543 210,142 220,038 229,225 237,697 245,430 254,545Total Funding Available for Projects Transfers to Operating budget6Page 285 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FIRE Equipment INDEX2024 2025 2026 2027 2028 2029 2030 2031 2032 2033RESERVESOpening Balance:123,924 137,110 108,971 120,675 109,252 (74,595) (38,725) (89,282) (140,028) (112,757) TRANSFERS IN:Contributions from Capital Levy 24,065 28,853 30,541 35,776 37,578 39,438 41,359 43,342 45,389 47,437Contributions from Operating Budget 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000 45,000Contributions from Development Charges 0000000000Contributions from Provincial Grant 0000000000192,989 210,963 184,513 201,451 191,830 9,843 47,634(941) (49,639) (20,320)69,065 73,853 75,541 80,776 82,578 84,438 86,359 88,342 90,389 92,437CAPITAL PROJECT COMMITMENTS:Community Risk Assessment/Master Fire PlanTraffic Pre-emption Devices25,000 25,000 25,000Radio Communications System review/plan10,000Thermal Imager Cameras25,000PPE Bunker Gear R&R30,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000 21,000Hose/Nozzle R/R6,000 6,000 6,000 6,000 6,000Vehicle Extrication Equip 75,000Rescue Equipment7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500Self-contained Breathing Apparatus (SCBA)25,000Mobile/Portable Radios (30)150,000Scene lighting7,000 7,000Defibrillators (5)15,00015,000Gas Detection Equip15,000 5,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000Porta tank P25,000Radio Repeaters Tillsonburg (2) csc/reservoir50,000Training supplies and resources5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000Seacan Storage Side of Station 40 ftIPADS Trucks7,000Confined Space Euipment 30,000HAZMAT OPS Equipment30,000Inflation Adjustment4,020 3,764 7,128 25,140 5,364 17,621 20,163 10,048 11,583Total Committments To Capital Projects57,500 103,520 65,264 93,628 266,640 47,864 136,121 137,663 61,548 79,083TRANSFERS OUT:Transfers to Operating budgetTransfers to Other ReservesTotal Expenditures Against Reserves 57,500 103,520 65,264 93,628 266,640 47,864 136,121 137,663 61,548 79,083Closing Balance Before Interest135,489 107,443 119,249 107,824(74,810) (38,021) (88,487) (138,604) (111,187) (99,403)Interest Income1,621 1,528 1,426 1,428215(704) (795) (1,424) (1,570) (1,326)Closing Reserve Balance137,110 108,971 120,675 109,252(74,595) (38,725) (89,282) (140,028) (112,757) (100,729)Total Available for Current Projects7Page 286 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FIRECOMM CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 2032 2033RESERVESOpening Balance:26,000 64,059 110,141 156,799 33,716 35,011 80,095 96,154 102,869 116,587TRANSFERS IN:Transfer from Comm Ops Budget 45,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000Contributions from Provincial Grant 000000000Contributions from Federal Grant000000000071,000 109,059 155,141 206,799 83,716 85,011 130,095 146,154 152,869 166,58745,000 45,000 45,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000CAPITAL PROJECT COMMITMENTS:Fire Hall tower Dispatch/OPPWorkstation Console30,000Bell NG 911 phase 4Avtec Scout Radio Console (4) @ $40,0000Reservoir tower replacement / Agreement20,000 Avtec Outposts (18) at $45000 4,500 4,500 4,500network routers (12) @ $5006,000 6,000base radios (27) @ $130035,000power supplies (27) @ 2005,000Zetron Encoders (8) @ $50005,000 5,000 5,000 5,000radio UPS (14)5,000Dell server 1 @ 16K16,000phones / system (2)Dispatch UPS (5) @ $5003,000CAD Station (5) @ $20006,000minor renovations to back up dispatch at CSC7,500Camera Security NG911CAD Upgrade150,000Inflation Adjustment0 0 13,266 4,632 631 4,535 6,521 6,146 976Total Committments To Capital Projects7,500 0 0 174,266 49,132 5,631 35,035 44,521 37,646 5,976TRANSFERS OUT:Transfers to Operating budgetTransfers to Other ReservesTotal Expenditures Against Reserves 7,500 0 0 174,266 49,132 5,631 35,035 44,521 37,646 5,976Closing Balance Before Interest 63,500 109,059 155,141 32,533 34,58479,380 95,059 101,633 115,224 160,611Interest Income 559 1,082 1,658 1,183 427 715 1,095 1,236 1,363 1,732Closing Reserve Balance64,059 110,141 156,799 33,716 35,011 80,095 96,154 102,869 116,587 162,344Total Available for Current Projects8Page 287 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033AIRPORT CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 20322033RESERVESOpening Balance:37,644 38,140 714,261 252,743 166,876(152,905) (922,787) (935,063) (1,505,088) (2,103,015)Funding Sources:Contributions from Capital Levy 49,700 59,588 63,076 73,887 77,608 81,449 85,416 89,511 93,740 97,969Grants and Subsidies - Federal 49,675Grants and Subsidies - MunicipalSale of land0 976,000Transfer from Other Reserve137,019 1,073,728 777,337 326,630 244,484(71,456) (837,372) (845,552) (1,411,348) (2,005,046)CAPITAL PROJECT COMMITMENTS:Tillsonburg Airport Economic Development Expansion and Job Creation99,350Extending Taxiway Charlie to runway 350,000Terminal Expansion500,000Extension of Taxiway southward150,000Extending Delta to G3 Taxiway360,000Construction of G4 Taxiway750,000Extending of G3 Taxiway to Delta Runway75,000Widen G1 Taxiway550,000Main ramp560,000Driveway to Terminal600,000Inflation Adjustment14,140 30,600 12,360 37,476 94,650 11,153 94,380 109,256 117,060Total Committments To Capital Projects99,350 364,140 530,600 162,360 397,476 844,650 86,153 644,380 669,256 717,060TRANSFERS OUT:Total Expenditures Against Reserves 99,350 364,140 530,600 162,360 397,476 844,650 86,153 644,380 669,256 717,060Closing Balance Before Interest 37,669 709,588 246,737 164,270(152,992) (916,106) (923,524) (1,489,932) (2,080,604) (2,722,106)Interest Income 471 4,673 6,006 2,606 87(6,681) (11,539) (15,156) (22,411) (30,157)Closing Reserve Balance38,140 714,261 252,743 166,876(152,905) (922,787) (935,063) (1,505,088) (2,103,015) (2,752,263)Total Funding Available for Projects Transfers to Operating budget (Fibre, SWOxford Res#2021-061)9Page 288 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033BRIDGES & Culverts INDEX2024 202520262027202820292030203120322033RESERVESOpening Balance:55,000 122,883(5,513,093) (6,885,675) (7,871,511) (8,643,621) (8,943,409) (9,005,499) (9,113,668) (9,703,274)TRANSFERS IN:Contributions from Capital Levy 66,178 79,345 83,989 98,384 103,339 108,454 113,736 119,189 124,820 130,450Debenture Funding -approved request 882,600 0Debenture Funding - new request 838,000Grants and Subsidies - Federal 294,000Grants and Subsidies - ProvincialGrants and Subsidies - MunicipalContribution from Development Charges Reserve 43,4802,135,778 245,708(5,429,104) (6,787,291) (7,768,173) (8,535,167) (8,829,673) (8,886,310) (8,988,848) (9,572,823)2,080,778122,82583,98998,384103,339108,454113,736119,189124,820130,450CAPITAL PROJECT COMMITMENTS:CUQuarter Town line CU at stoney Creek - CFRW# 194 QTL RW at Beech Blvd - Cfwd1,176,000BRKinsmen Ped Bridge4,500,000CUDeveonshire Ave Culvert838,000CUBeech BLVD and Stoney Creek R-WallCULisgar Ave Culvert outlet at brock st e258,000CULake Lisgar Outlet culvert295,000CUBaldwin St. Culvert at participark Trail150,000BRHawkins ped bridge240,00075,000 500,000CUVictoria St. Driveway access culvert60,000RWNewell 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 RW23,000Funding Average TBD Project(s) Allocation878,892Inflation Adjustment222,32179,560 75,561 72,87033,5068,329 16,81797,550171,472Total Committments To Capital Projects2,014,000 5,725,321 1,379,560 992,561 772,870 299,00664,342 114,817 597,550 1,050,364TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 2,014,000 5,725,321 1,379,560 992,561 772,870 299,00664,342 114,817 597,550 1,050,364Closing Balance Before Interest121,778(5,479,614) (6,808,664) (7,779,852) (8,541,043) (8,834,173) (8,894,015) (9,001,127) (9,586,398) (10,623,187)Interest Income1,105(33,480) (77,011) (91,660) (102,578) (109,236) (111,484) (112,541) (116,875)(127,040)Closing Reserve Balance122,883(5,513,093) (6,885,675) (7,871,511) (8,643,621) (8,943,409) (9,005,499) (9,113,668) (9,703,274) (10,750,227)Total Funding Available for Projects10Page 289 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FLEET CapitalINDEX2024 2025 20262027202820292030203120322033Opening Balance:137,93268(2,522,410) (3,333,806) (3,579,980) (4,953,305) (5,356,231) (5,890,816) (5,974,032) (9,306,184)TRANSFERS IN:Contributions from Fleet Operating67,600 79,345 83,989 98,384 103,339 108,454 113,736 119,189 124,820 130,450 Contributions from Capital Levy66,178 79,345 83,989 98,384 103,339 108,454 113,736 119,189 124,820 130,450 Debenture Funding573,400 Contribution from Development Charges ReserveSale of Lands - Airport--- ------ -Sale of Fleet - Proceeds25,100 135,000 240,500 570,000 310,000 97,000 86,000 25,000 200,000 200,000 870,211 293,757(2,113,932) (2,567,037) (3,063,303) (4,639,396) (5,042,759) (5,627,438) (5,524,393) (8,845,284)CAPITAL PROJECT COMMITMENTS:VA_LIGHT Duty-$ 237,500$ 216,000$ -$112,000$ 57,500$ 90,000$ 85,000$ 75,000$ -$VB_MEDIUM-$ 280,000$ 188,000$ 156,000$ 220,000$ 155,000$ 70,000$ -$-$ -$VC_HEAVY225,000$ 925,000$ 370,000$ -$900,000$ 352,000$ 450,000$ -$2,410,000$ 658,158$ VD_OFFRD460,000$ 1,150,000$ 380,000$ 785,000$ 525,000$ -$48,000$ 70,000$ 600,000$ -$VE_ATTACH151,000$ 208,000$ 22,500$ 29,000$ -$-$90,200$ 117,900$ -$ -$VF_TRAILER35,000$ -$7,000$ -$80,000$ 9,000$ 30,000$ -$-$ -$VG_GEN-$-$ -$-$-$-$-$ -$VH_SMALL-$ -$-$ -$-$79,300$ -$-$-$ -$VZ_EFLEETInflation Adjustment113,140 72,430 79,928 191,232 82,383 115,718 46,830 601,884 128,407Total Committments To Capital Projects871,000 2,800,500 1,183,500 970,000 1,837,000 652,800 778,200 272,900 3,686,884 786,565TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 871,000 2,800,500 1,183,500 970,000 1,837,000 652,800 778,200 272,900 3,686,884 786,565Closing Balance Before Interest(789) (2,506,743) (3,297,432) (3,537,037) (4,900,303) (5,292,196) (5,820,959) (5,900,338) (9,211,276) (9,631,848)Interest Income857(15,667) (36,374) (42,943) (53,002) (64,034) (69,857) (73,695) (94,908) (118,363)Closing Reserve Balance68(2,522,410) (3,333,806) (3,579,980) (4,953,305) (5,356,231) (5,890,816) (5,974,032) (9,306,184) (9,750,211)Total Funding Available for Projects11Page 290 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033ROADS CapitalINDEX2024 2025 2026 2027 202820292030203120322033Opening Balance:426,310 58,233 375,811 353,157(29,443)511,686 176,326(36,133)913,580 1,061,905TRANSFERS IN:Contributions from Capital Levy 646,720 775,386 820,772 961,450 1,009,867 1,059,857 1,111,472 1,164,764 1,219,788 1,274,813Grants and Subsidies - Federal Gas Tax 799,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000 525,000Grants and Subsidies - Provincial - OCIF 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000 225,000Grants and Subsidies - Municipal00Debenture FundingContribution from Development Charges Reserve 0 02,097,030 1,583,619 1,946,583 2,064,608 1,730,424 2,321,543 2,037,797 1,878,631 2,883,368 3,086,717CAPITAL PROJECT COMMITMENTS:Bayham Line ReconstructionFox Alley Reconstruction- 154,350 Charlotte + Clarence Street DesignCharlotte and Clarence Construction958,630 191,100 Townline Rd and Goshen St Reconstruction1,058,176 Beech BLVD and Stoney Creek R-WallT:Go Bus Shelters 25,000 Sidewalk Program150,000 165,000 300,000 Cranberry Line Reconstruction972,849 330,750 Woodcock and Pheasant Construction618,049 154,350 Ball St Reconstruction694,460 152,880 Road Needs Study (PCIs)50,000 50,000 Ontario St Reconstruction464,415 135,240 Thomas Ave Reconstruction378,600 110,250 Resurfacing/Asphalt Program – ‐Coon Alley Reconstruction426,114 Brock Street Reconstruction244,425 Alley Alley Reconstruction195,540 Earle Street Reconstruction394,770 94,080 Elm Street Reconstruction576,532 132,300 FairField Street Reconstruction240,390 52,920 Hyman Street Reconstruction447,392 98,490 Bloomer Street Reconstruction659,947 Harvey Street Reconstruction244,425 Lincoln Street Reconstruction547,555 120,540 Otter Court Reconstruction186,970 41,160 Christopher Court Reconstruction160,260 35,280 Arbour Lane Reconstruction360,585 79,380 Tillson Street Reconstruction945,110 Wolfe Street Reconstruction433,447 Work-in-Progress ProjectsFunding Average TBD Project(s) Allocation1,688,509Inflation Adjustment47,005 92,155 159,567 115,191 240,868 268,584 142,146 299,357 0Total Committments To Capital Projects2,041,806 1,210,504 1,597,953 2,096,061 1,221,733 2,149,490 2,074,802 970,501 1,833,734 1,688,509TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 2,041,806 1,210,504 1,597,953 2,096,061 1,221,733 2,149,490 2,074,802 970,501 1,833,734 1,688,509Closing Balance Before Interest 55,224 373,115 348,630(31,454)508,690 172,052(37,004)908,130 1,049,635 1,398,208Interest Income 3,010 2,696 4,528 2,011 2,995 4,273 871 5,450 12,270 15,376Closing Reserve Balance58,233 375,811 353,157(29,443)511,686 176,326(36,133)913,580 1,061,905 1,413,584Total Funding Available for Projects12Page 291 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033STORM CAPITALINDEX2024 2025 20262027 202820292030203120322033Opening Balance:0 1,056 415,497 760,581 1,007,781 1,312,154 1,420,705 2,142,584 2,871,194 3,221,964TRANSFERS IN:Contributions from Capital Levy 714,412 856,546 906,683 1,062,086 1,115,570 1,170,793 1,227,810 1,286,680 1,347,464 1,408,248Grants and Subsidies - Federal Gas Tax 0 0 0 0 0 0 0 0 0 0Grants and Subsidies - Provincial - OCIF 276,102 0 0 0 0 0 0 0 0 0Contribution - Development Charges Reserve 555,460Grants and Subsidies - Municipal00990,514 857,602 1,877,640 1,822,666 2,123,351 2,482,946 2,648,515 3,429,264 4,218,658 4,630,211CAPITAL PROJECT COMMITMENTS:Young Street ConstructionTownline ConstructionCharlotte + Clarence Street DesignCharlotte and Clarence Construction560,650Townline and Goshen378,814Cranberry construction721,376Woodcock and Pheasant Construction427,424Ball Construction468,895Culverts Needs Studies (OSIMs)25,000 25,000 25,000Storm Pond Maintenance50,000 85,000 85,000Ontario St Reconstruction414,791Thomas St Reconstruction338,145Coon Alley75,000Brock Street55,000Alley Alley Reconstruction108,206Earle Street Reconstruction270,516Elm Street Reconstruction392,248FairField Street Reconstruction162,310Hyman Street Reconstruction302,076Bloomer Street35,000Harvey Street55,000Lincoln Street369,705Otter Court Reconstruction126,241Christopher Court108,206Arbour Lane243,464Tillson Street522,998 522,998Wolfe Street342,654 342,654Inflation Adjustment17,268 64,843 62,871 77,842 120,935 68,358 86,300 168,889 168,889Total Committments To Capital Projects989,464 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 1,034,540TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 989,464 444,692 1,124,364 825,869 825,607 1,079,215 528,063 589,211 1,034,540 1,034,540Closing Balance Before Interest1,050 412,910 753,276 996,797 1,297,744 1,403,731 2,120,452 2,840,053 3,184,118 3,595,671Interest Income7 2,587 7,305 10,984 14,410 16,974 22,132 31,141 37,846 42,610Closing Reserve Balance1,056 415,497 760,581 1,007,781 1,312,154 1,420,705 2,142,584 2,871,194 3,221,964 3,638,282Total Funding Available for Projects13Page 292 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033STREETLIGHTS CapitalINDEX2024 2025 2026 2027 2028 2029 2030 2031 2032 2033RESERVESOpening Balance:192,500417 150,088 209,660 211,371(219,788)196,687 638,784 1,107,488 1,603,814Funding Sources:Contributions from Capital Levy 254,219 304,796 322,637 377,936 396,968 416,619 436,908 457,857 479,486 501,116Grants and Subsidies - FederalGrants and Subsidies - MunicipalTransfer from Other Reserve446,719 305,213 472,725 587,596 608,339 196,831 633,595 1,096,641 1,586,974 2,104,930CAPITAL PROJECT COMMITMENTS:SL # 252 Devonshire Ave, Alba Ave & Devon Court CFWD 392,500SL Annandale Subdivision 150,000 250,000 350,000PXO Broadway at Burger King PXO 55,000TL Gibson and broadway Traffic lights Lights750,000Inflation Adjustment6,06015,30028,84078,07500000Total Committments To Capital Projects447,500 156,060 265,300 378,840 828,07500000TRANSFERS OUT:Total Expenditures Against Reserves 447,500 156,060 265,300 378,840 828,07500000Closing Balance Before Interest(781)149,153 207,425 208,756(219,736)196,831 633,595 1,096,641 1,586,974 2,104,930Interest Income 1,198 935 2,234 2,615(52) (143)5,189 10,846 16,840 23,180Closing Reserve Balance417 150,088 209,660 211,371(219,788)196,687 638,784 1,107,488 1,603,814 2,128,109Total Funding Available for Projects Transfers to Operating budget14Page 293 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033FACILITIES CapitalINDEX2024 202520262027202820292030 203120322033RESERVESOpening Balance:264,317 2,760(949,069) (1,321,209) (1,092,984) (967,800) (14,456)1,207,582 2,499,414 3,839,557TRANSFERS IN:Contributions from Capital Levy 987,462$ 1,183,919$ 1,253,219$ 1,468,017$ 1,541,943$ 1,618,272$ 1,697,081$ 1,778,452$ 1,862,468$ 1,946,483$ Contributions from Tax Rate Stabilization Reserve300,000$ Grants and Subsidies - FederalGrants and Subsidies - ProvincialDebenture Funding-$ 6,225,268$ 15,490,320$ 7,831,600$ 6,168,400$ -$ Contribution from Development Charges Reserve6,322$ 1,976$ 10,435$ User Fees60,000$ User Pay Debt1,558,101 7,473,923 15,794,470 7,988,843 6,617,360 650,472 1,682,626 2,986,035 4,361,881 5,786,040CAPITAL PROJECT COMMITMENTS:New Projects#737 Signage5,000 5,000 5,0005,000 5,000#675 Annual LED Light Conversion35,000 40,000 40,000 50,000 #736 Roof Repair/Replacement 150,000 200,000 200,000 200,000 200,000 150,000 150,000 200,000 #716 Gen. Building Repairs & Mtce80,000 80,000 80,000 100,000 100,000 100,000 120,000 120,000 120,000 140,000 #717 Security & Access Control Systems35,000 20,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 #718 HVAC General Repairs40,000 80,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 Health Club80,000 25,000 10,000 10,000 10,000 10,000 New flooring in Dressing Rooms125,000 80,000 TCC Building Envelope30,000 30,000 30,000 30,000 30,000 50,000 50,000 50,000 50,000 50,000 Recreation Minor Capital10,000 10,000 10,000 10,000 200,000 10,000 10,000 10,000 10,000 TCC Furnishings & Painting5,000 #683 Indoor Pool Asset (Contr to Reserve)200,000 THI Voltage Conversion25,000 Gibson House reno50,000 OPP Fire panel30,000 Fire Hall Windows/Doors25,000 25,000 Clock Tower repairs35,000 35,000 Arena Upgrades (AODA,boards, scoreclock)35,000 20,000 60,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 TCC Internal Sound System45,000 25,000 Station Arts Brickwork5,000 TCC Office Reno70,000 Firehall Building Repairs (overhead doors/masonary)40,000 30,000 10,000 30,000 30,000 New Town Hall450,000 6,225,268 10,490,320 Spruce St. New PW 7,831,600 6,168,400 New Fire Station300,000 5,000,000 AQUATICS#676 LLWP Deck & Furnishings100,000 10,000 10,000 10,000 25,000 10,000 10,000 10,000 10,000 Natatorium (2024 priority)200,000 25,000 5,000 5,000 5,00010,000 5,000 5,000 5,0005,000 LLWP Basin Repair (priority)12,000 CEMETERY#725 New Columbarium60,000 70,000 80,000 Laneway Repairs and Construction50,000 50,000 50,000 50,000 MUSEUM#763 Museum Roof Repairs150,000 Bathroom renos 80,000 Front Reception AODA RedesignKitchen upgrade10,000 Municipal Cultural Plan20,000 Replace Windows325,000 Inflation Adjustment326,847 986,258 690,232 713,959 73,827 62,454 74,646 91,697 47,800Total Committments To Capital Projects1,557,000 8,417,115 17,101,578 9,066,832 7,572,359 658,827 482,454 509,646 561,697 292,800TRANSFERS OUT:Transfers to Operating budgetTotal Expenditures Against Reserves 1,557,000 8,417,115 17,101,5789,066,832 7,572,359 658,827 482,454 509,646 561,697 292,800Closing Balance Before Interest1,101(943,192) (1,307,108) (1,077,989) (955,000) (8,355)1,200,172 2,476,389 3,800,184 5,493,240Interest Income1,659(5,878) (14,101) (14,995) (12,800) (6,101)7,411 23,025 39,372 58,330Closing Reserve Balance2,760(949,069) (1,321,209) (1,092,984) (967,800) (14,456)1,207,582 2,499,414 3,839,557 5,551,570Total Funding Available for Projects15Page 294 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033PARKS CapitalINDEX2024 2025 2026 2027 2028 2029 2030 203120322033RESERVESOpening Balance:228,612 105,179 5,106 -95,053 -6,890 129,217 315,725 485,824 709,252 916,490TRANSFERS IN:Contributions from Capital Levy 258,494 309,922 328,063 384,292 403,644 423,625 444,255 465,556 487,549 509,542Contributions from Capital LevyGrants and Subsidies - FederalGrants and Subsidies - ProvincialContribution from Developer ChargesContribution from Development Charges Reserve 77,000 3,400Contribution from Development Charges ReserveContribution from Parkland TrustContribution from Cash-in-Lieu/Parkland ReserveTransfers from Other ReservesTotal Available Funds 564,106418,501 333,169 289,238 396,754 552,842 759,980 951,380 1,196,802 1,426,033CAPITAL PROJECT COMMITMENTS:New Projects - Parks#636 Playground Replacement Program 100,000 100,000 100,000 120,000120,000 120,000 120,000 120,000 120,000 120,000#637 Dog Park 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000#404 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 5,000 5,000Oxford Parkette Fountain Replacement 60,000Coronation Park Enhancements 100,000#403 Lake Lisgar Maintenance & Shoreline Protection 40,000 20,000 20,000 80,000 20,000 20,000 20,000 20,000 20,000 20,000#402 Maintenance, Repairs & AODA20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000Outdoor Fitness Park Unit40,000Pickleball Courts 100,000#401 Site Amenities 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000#400 Sports Field Maintenance/Repairs 55,000 25,000 50,000 20,000 50,000 20,000 50,000 20,000 50,000 20,000#398 Trails & Pathways 10,000 5,000 5,000 5,000 5,000 5,000 5,000 5,0005,000Paving 100,000 100,000Aluminum Benches/Bleachers 10,000 10,000 10,000Basketball Court 30,000 30,000Inflation Adjustment16,079 24,664 22,495 25,296 26,881 36,134 36,551 47,409 36,679TOTAL461,000 414,079 427,664 295,495 268,296 239,881 279,134 249,551 290,409 224,679TRANSFERS OUT:Transfers to Operating budgetTransfers to Other ReservesTotal Expenditures Against Reserves 461,000 414,079 427,664 295,495 268,296 239,881 279,134 249,551 290,409 224,679Closing Balance Before Interest103,106 4,421(94,495) (6,257)128,457 312,961 480,846 701,830 906,392 1,201,354Interest Income2,073685(559) (633)760 2,764 4,979 7,423 10,098 13,237Closing Reserve Balance105,179 5,106(95,053) (6,890)129,217 315,725 485,824 709,252 916,490 1,214,59016Page 295 of 308 Town of Tillsonburg 10 Year Continuity Schedule2024 - 2033Land CapitalINDEX2024 2025 2026 2027 2028 2029 2030 203120322033RESERVESOpening Balance:44,545 2,284,201146,746 1,006,1802,218,991 3,492,260 4,791,408 5,507,850 6,364,923TRANSFERS IN:Contributions from Capital Levy - - - - - - - - - - Land Sales - Project B** *****6,000,000 3,000,000 Land Sales - Phase 31,080,000 3,156,250 1,156,250 462,500 462,500 462,500 462,500 462,500 Land Sales - Phase 2- 875,000 875,000 875,000 875,000 875,000 875,000 875,000 875,000 875,000 Other Revenue1,170,000 Land Sales - Progress Dr Ext600,000 Contributions from Other Municipalities - Norfolk County218,429 Transfer from Roads/Storm Reserve231,892 Construction Financing6,062,000Total Available Funds 15,362,3217,075,795 4,315,451 1,484,246 2,343,680 3,556,491 4,829,760 6,128,908 6,382,850 7,239,923CAPITAL PROJECT COMMITMENTS:Progress Dr Extension600,000 Project B** *****4,784,000 1,000,000 VIP Phase 2 - Land Acquisition (Redling Farms)4,200,000 VIP Phase 2 - Servicing Costs4,812,000 2,400,000 2,400,000 VIP Phase 2 - Servicing Costs - Hwy 3 Improvements (Unknown)250,000 250,000 1,000,000 500,000 VIP Phase 2 - Closing Costs - Phase 3 (25% in Yrs 25/26, 10% thereafter)37,734 37,734 15,094 15,094 15,094 15,094 15,094 VIP Phase 2 - Closing Costs - Phase 2 (10%/Yr)15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 VIP Phase 2 - Other Costs (Survey/Registration, etc)50,000 50,000 25,000 VIP Phase 2 - Other Costs (Electrical - 2025 onwards)500,000 250,000 250,000 166 Vienna Rd ServicingRokeby Rd ( additional work)450,321Inflation Adjustment171,810 228,137 23,080 3,133 3,798 4,475 90,9642,9272,927TOTAL15,146,321 4,424,545 3,955,872 303,173 33,227 33,892 34,569 621,058 17,927 17,927TRANSFERS OUT:Transfers to Operating budget171,455 367,049 212,833 174,893 91,463 30,340 3,783Transfers to Other ReservesTotal Expenditures Against Reserves 15,317,776 4,791,594 4,168,704 478,066 124,689 64,232 38,352 621,058 17,927 17,927Closing Balance Before Interest44,545 2,284,201 146,746 1,006,180 2,218,991 3,492,260 4,791,408 5,507,850 6,364,923 7,221,997Interest IncomeClosing Reserve Balance44,545 2,284,201 146,746 1,006,180 2,218,991 3,492,260 4,791,408 5,507,850 6,364,923 7,221,99717Page 296 of 308 Capital Budget overview The following is the 2023 approved project listing in progress. Page 297 of 308 Project ListingFleet130Rpl Fire Unit #3706688,000(88,000)Rpl Parks Unit # 88071125,000(125,000)New Cemetery Mower073115,000(115,000)Rep 063 Snowplow/Sander079280,000(280,000)Replace #33 Ram 25012065,000(65,000)Cfwd from 2023Replace # 37 - 250 pickup121115,000(115,000)Cfwd from 2023Replace #65 -4300 Hybrid122325,000(325,000)Cfwd from 2023Replace #096 -Sicard123182,000(182,000)Cfwd from 2023Replace #204 -Z-force12414,000(14,000)Cfwd from 2023Replace #235 -TrenchTrailer12515,000(15,000)Cfwd from 2023Repalce MT6 Sidewalk Machine126190,000(43,700)(146,300)Cfwd from 2023New - Tractor127145,000(145,000)Cfwd from 2023New - Tractor Mower Deck12855,000(55,000)Cfwd from 2023New - Tractor Flail Brusher12955,000(55,000)Cfwd from 2023New -Tractor Snow Blade13020,000(20,000)Cfwd from 2023New - Tandem Axle Plow131465,000(106,900)(358,100)Cfwd from 2023New- Trackless(Ribbon Blower)13220,000(20,000)Cfwd from 2023New-Trackless(Rotary Broom)13310,000(10,000)Cfwd from 2023New- P/U Attachment1345,000(5,000)Cfwd from 2023New - Tack Coat Sprayer1355,000(5,000)Cfwd from 2023Total 130 Fleet2,294,000(1,115,000)(674,600)(504,400)Public Works220Beech Blvd & Stoney Creek Wall194940,800(294,000)(646,800)CFWD from 2022Total 220 Public Works940,800(294,000)(646,800)Parks450Parks & Rec Master Plan397200,000(57,500)(142,500)CFWD from 2023Kinsmen Bandshell Walls62530,000(15,000)(15,000)Cfwd from 2022Library Lane Enhancement64010,000(10,000)Cfwd from 2022Parks signage & install6474,000(4,000)Cfwd from 2021Total 450 Parks244,000(86,500)(142,500)(15,000)Rec - Bldg Mtce465Indoor Pool Asset Renewal6834,999,500(3,666,100)(735,000)(450,000)(148,400)Cfwd from 2022Museum Repairs & Maint72235,000(35,000)Cfwd from 2023TCC Furnishings72825,000(25,000)CFWD from 2023Fire Hall Floor Slab73120,000(20,000)Cfwd from 2023Roof Replacement736125,000(125,000)Cfwd from 2023Total 465 Rec - Bldg Mtce5,204,500(3,666,100)(735,000)(655,000)(148,400)Museum475Ann. Slate Roof Repairs76350,000(50,000)Cfwd from 2022Total 475 Museum50,000(50,000)ExpendituresContributionto ReservesGrantsDebenturesReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Approved Capital Projects (includes Carryfoward)TownRun Date: 10/27/23 3:38 PM19Page 298 of 308 Economic Dev505VIP Phase 2 - Planning& Design805300,000(300,000)Cfwd from 2022Rokeby Road - Eng. Design814265,000(265,000)Cfwd from 2021Rokeby Rd Reconstruction815400,000(400,000)cfwd from 2022Total 505 Economic Dev965,000(700,000)(265,000)Total Project Listing$9,698,300($3,960,100)($2,496,800)($2,166,100)($646,900)($15,000)($265,000)($148,400)ExpendituresContributionto ReservesGrantsDebenturesReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2024 Approved Capital Projects (includes Carryfoward)TownRun Date: 10/27/23 3:38 PM20Page 299 of 308 PRINCIPAL BALANCES O/S AT DECEMBER 31 2022 2023 2024 PRINCIPAL PRINCIPAL PRINCIPAL Elliot Fairbairn Centre 139,231.96 123,767.52 108,303.08 Superbuild Project 71,966.72 63,964.64 55,962.56 Arena HVAC 244,788.12 215,987.40 187,186.68 Golf Course 153,011.88 135,012.60 117,013.32 Glendale/Glenridge/Poplar 2,004.48 1,504.76 1,005.04 Glendale/Glenridge/Winona 32,001.28 24,001.36 16,001.44 Glendale/Allen 14,998.56 11,248.47 7,498.38 Elgin 2,874.88 2,152.81 1,430.74 Lisgar 10,865.68 8,153.16 5,440.64 Dereham 3,450.88 2,589.06 1,727.24 Tanager 2,939.76 2,202.87 1,465.98 Townline 15,564.48 11,672.51 7,780.54 Delevan Road Work 35,550.00 33,180.00 30,810.00 Roads Resurfacing 37,500.00 35,000.00 32,500.00 Edgewood Drive 51,864.90 48,407.24 44,949.58 Venision East 9,309.90 8,689.24 8,068.58 Quarterline South 92,500.00 86,333.32 80,166.64 Concession St. Bridge 100,000.00 93,333.32 86,666.64 Glendale Poplar 26,666.60 24,888.84 23,111.08 GPS Equipment 5,137.50 4,110.00 3,082.50 Airport Hanger Taxiway 12,500.00 10,000.00 7,500.00 Airport Lighting 2,250.00 1,800.00 1,350.00 Airport Taxiway 5,915.00 4,732.00 3,549.00 Arena Floor 151,825.20 136,642.68 121,460.16 Tennis Courts 38,400.00 34,560.00 30,720.00 CCC Lobby Floor 6,416.00 5,774.40 5,132.80 CSC-HVAC 10,800.00 9,000.00 7,200.00 Maple Lane 186,414.12 174,763.20 163,112.28 Linkoln Street 94,708.36 88,789.10 82,869.84 Quarterline 216,701.96 203,158.10 189,614.24 350HP Truck Rep #111 36,471.50 30,860.50 25,249.50 Quarterline Railway Track 317,366.87 298,132.49 278,898.11 Misc Street Paving 209,000.09 196,333.43 183,666.77 Works Building Drain 16,500.00 15,500.00 14,500.00 Trail Development 336,228.29 315,850.83 295,473.37 William to Beech Blvd 145,414.75 137,125.29 128,835.83 Downtown Parking-Epple 119,303.00 112,465.72 105,628.44 Hydro Hybrid Bucket Truck 49,551.50 29,730.90 9,910.30 Lisgar & 4th 234,000.00 221,000.00 208,000.00 Fire Truck 170,932.96 128,199.72 85,466.48 Arena 260,650.04 0.00 Rural Broadband 23,245.92 0.00 Fleet - Replace #062 70,632.00 47,154.00 23,676.00 Fleet - Replace #040 9,834.00 6,523.00 3,212.00 Fleet - Replace #046 9,834.00 6,523.00 3,212.00 TCC - Roof- Senior Centre/Auditorium 46,500.00 31,000.00 15,500.00 EFC Roof 18,000.00 12,000.00 6,000.00 Trottier Stage 3 280,000.00 260,000.00 240,000.00 Replaces 1995 Freightliner FL70 (#072) 130,799.96 116,266.62 101,733.28 Fleet - Replace #062 130,000.00 104,000.00 78,000.00 Riverview Stage 1 72,975.00 68,110.00 63,245.00 Fire Pumper Truck # 070 331,666.70 298,500.04 265,333.38 Sidewalk Machine, replaces #083 75,000.00 60,000.00 45,000.00 55HP Tractor Service Expansion #089 33,333.30 29,999.96 26,666.62 Gas detection and Air monitoring 13,000.00 10,400.00 7,800.00 Carroll Trail 37,500.00 30,000.00 22,500.00 Roof Repairs at TCC 111,666.70 100,500.04 89,333.38 LED lights on Ice pads at TCC 67,500.00 63,000.00 58,500.00 Design Energy Conservation at TCC 32,250.00 30,100.00 27,950.00 Fire Comm - Dispatching eqpt- Hanover 5,280.00 0.00 Storm Drainage Channel Project 0.00 Water Service Truck - Rep. #044 103,285.20 86,071.00 68,856.80 Fire Comm - Dispatching eqpt- Ripley's 5,764.60 0.00 Fire Comm - New Console 56,100.00 46,750.00 37,400.00 Broadway&Brock St interesction- Accessible Upgrade 48,000.00 45,000.00 42,000.00 Page 300 of 308 PRINCIPAL BALANCES O/S AT DECEMBER 31 2022 2023 2024 PRINCIPAL PRINCIPAL PRINCIPAL TCC -Retrofit 1,668,000.00 1,563,750.00 1,459,500.00 Waterpark renos 60,000.00 50,000.00 40,000.00 Streetlights LED Conversion 975,000.00 825,000.00 675,000.00 Streetlights LED Conversion - BIA 69,000.00 57,500.00 46,000.00 Broadway&Glendale St interesction- Pedestrian Crossing 24,000.00 20,000.00 16,000.00 Snowplow Truck Rep #064 165,000.00 137,500.00 110,000.00 Bay lights conversion to LED 24,000.00 20,000.00 16,000.00 Fire Comm - Dispatching eqpt- South Huron 15,024.40 7,499.20 (26.00) Roads- Lawrie/Jane & Ried St 299,200.00 285,600.00 272,000.00 Roads- Bradbun stage 2 of 2 431,200.00 411,600.00 392,000.00 Replace #26 w Dodge Ram 14,000.00 7,000.00 0.00 DHW System replacement 66,500.00 57,000.00 47,500.00 Replace #41 Hydro Service Truck 45,500.00 39,000.00 32,500.00 Aerial Fire Truck Repl #73 759,000.00 713,000.00 667,000.00 Replacement of heavy duty hydro cable truck 301,513.32 278,319.98 255,126.64 Lighting conversion to LED in the work bays at the CSC 32,000.00 28,000.00 24,000.00 Replacement of a F350 Truck with and aluminum dump body 58,800.00 51,450.00 44,100.00 Installing municipal infrastructure/services to three privately owned lots which will be fully recovered. 69,000.00 46,000.00 23,000.00 New Columbaria 33,120.00 31,680.00 30,240.00 Replacement of off road equipment 420D backhoe 104,000.00 91,000.00 78,000.00 Replacement of light duty cable trailer 8,666.68 8,000.02 7,333.36 Purchase of light duty utility van 24,000.00 16,000.00 8,000.00 Purchase of medium duty 1-ton with aluminum dump body truck 30,000.00 26,250.00 22,500.00 Replacement of existing self contained breathing apparatus 120,000.00 105,000.00 90,000.00 To upgrade the fire dispatch radio console to move from our current system of 24 channels to 40. 30,400.00 26,600.00 22,800.00 widening of the intersection to accommodate a left turn lane into a potential new industrial park 74,135.72 70,017.08 65,898.44 Van Norman Innovation Park - Phase 2 828,000.00 792,000.00 756,000.00 Overhead Door Repairs 27,000.00 25,500.00 24,000.00 7400 Plow/wing Truck Rpl# 61 124,301.70 110,490.40 96,679.10 Replace Parks Unit # 88 83,982.60 74,651.20 65,319.80 New Cemetery Unit 50,248.80 37,686.60 25,124.40 Replace Buidling unit #39 29,288.00 21,966.00 14,644.00 TFRS Radio Communication Towers Equipment 35,837.20 33,277.40 30,717.60 Replace Hydro unit # 65 38,941.60 29,206.20 19,470.80 Fire Communication Customers 44,135.20 33,101.40 22,067.60 Next Gen 911 76,000.00 57,000.00 38,000.00 Elliot Fairbairn Roof 173,304.70 164,183.40 155,062.10 Total Debt before new debt 12,397,844.52 10,894,344.02 9,685,784.08 BIA Special Projects 0.00 25,316.45 15,579.44 RCP Mini Cargo Van 0.00 34,692.00 31,222.80 Water Unit #28 0.00 35,000.00 28,000.00 Cemetery Unit # 87 0.00 164,851.00 148,365.90 LLWP Building Renos 0.00 250,000.00 240,000.00 Total new debt 0.00 509,859.45 447,588.70 Total Debt outstanding 12,397,844.52 11,404,203.47 10,133,372.78 Page 301 of 308 PRINCIPAL BALANCES O/S AT DECEMBER 31 - TAX SUPPORTED TERM Year of 2022 2023 2024 Maturity PRINCIPAL PRINCIPAL PRINCIPAL 3179 Elliot Fairbairn Centre 25 2031 139,231.96 123,767.52 108,303.08 3179 Superbuild Project 25 2031 71,966.72 63,964.64 55,962.56 3179 Arena HVAC 25 2031 244,788.12 215,987.40 187,186.68 3179 Golf Course 25 2031 153,011.88 135,012.60 117,013.32 3166 Glendale/Glenridge/Poplar 20 2026 2,004.48 1,504.76 1,005.04 3166 Glendale/Glenridge/Winona 20 2026 32,001.28 24,001.36 16,001.44 3166 Glendale/Allen 20 2026 14,998.56 11,248.47 7,498.38 3166 Elgin 20 2026 2,874.88 2,152.81 1,430.74 3166 Lisgar 20 2026 10,865.68 8,153.16 5,440.64 3166 Dereham 20 2026 3,450.88 2,589.06 1,727.24 3166 Tanager 20 2026 2,939.76 2,202.87 1,465.98 3166 Townline 20 2026 15,564.48 11,672.51 7,780.54 OIPC Delevan Road Work 30 2037 35,550.00 33,180.00 30,810.00 OIPC Roads Resurfacing 30 2037 37,500.00 35,000.00 32,500.00 OIPC Edgewood Drive 30 2037 51,864.90 48,407.24 44,949.58 OIPC Venision East 30 2037 9,309.90 8,689.24 8,068.58 OIPC Quarterline South 30 2037 92,500.00 86,333.32 80,166.64 OIPC Concession St. Bridge 30 2037 100,000.00 93,333.32 86,666.64 OIPC Glendale Poplar 30 2037 26,666.60 24,888.84 23,111.08 OIPC GPS Equipment 20 2027 5,137.50 4,110.00 3,082.50 OIPC Airport Hanger Taxiway 20 2027 12,500.00 10,000.00 7,500.00 OIPC Airport Lighting 20 2027 2,250.00 1,800.00 1,350.00 OIPC Airport Taxiway 20 2027 5,915.00 4,732.00 3,549.00 OIPC Arena Floor 25 2032 151,825.20 136,642.68 121,460.16 OIPC Tennis Courts 25 2032 38,400.00 34,560.00 30,720.00 OIPC CCC Lobby Floor 25 2032 6,416.00 5,774.40 5,132.80 OIPC CSC-HVAC 20 2028 10,800.00 9,000.00 7,200.00 OIPC Maple Lane 30 2038 186,414.12 174,763.20 163,112.28 OIPC Linkoln Street 30 2038 94,708.36 88,789.10 82,869.84 OIPC Quaterline 30 2038 216,701.96 203,158.10 189,614.24 OIPC 350 HP Truck Rep # 111 20 2029 36,471.50 30,860.50 25,249.50 OIPC Quaterline Railway Track 30 2039 317,366.87 298,132.49 278,898.11 OIPC Misc Street Paving 30 2039 209,000.09 196,333.43 183,666.77 OIPC Works Building Drain 30 2039 16,500.00 15,500.00 14,500.00 OIPC Trail Development 30 2039 336,228.29 315,850.83 295,473.37 OIPC William to Beech Blvd 30 2040 145,414.75 137,125.29 128,835.83 OIPC Downtown Parking-Epple 30 2040 119,303.00 112,465.72 105,628.44 OIPC Hydro Hybrid Bucket Truck 15 2025 49,551.50 29,730.90 9,910.30 Rural Broadband 10 2023 23,245.92 0.00 Fleet - Replace #075 10 2025 70,632.00 47,154.00 23,676.00 Fleet - Replace #040 10 2025 9,834.00 6,523.00 3,212.00 Fleet - Replace #046 10 2025 9,834.00 6,523.00 3,212.00 TCC - Roof- Senior Centre/Auditorium 10 2025 46,500.00 31,000.00 15,500.00 EFC Roof 10 2025 18,000.00 12,000.00 6,000.00 Trottier Stage 3 20 2036 280,000.00 260,000.00 240,000.00 Fleet - Replace #062 10 2027 130,000.00 104,000.00 78,000.00 Riverview Stage 1 20 2037 72,975.00 68,110.00 63,245.00 Sidewalk Machine, replaces #083 10 2027 75,000.00 60,000.00 45,000.00 55HP Tractor Service Expansion #089 15 2032 33,333.30 29,999.96 26,666.62 Gas detection and Air monitoring 10 2027 13,000.00 10,400.00 7,800.00 Carroll Trail 10 2027 37,500.00 30,000.00 22,500.00 Roof Repairs at TCC 15 2032 111,666.70 100,500.04 89,333.38 LED lights on Ice pads at TCC 20 2037 67,500.00 63,000.00 58,500.00 Design Energy Conservation at TCC 20 2037 32,250.00 30,100.00 27,950.00 Broadway&Glendale St interesction- Pedestrian Crossing 10 2028 24,000.00 20,000.00 16,000.00 Snowplow Truck Rep #064 10 2028 165,000.00 137,500.00 110,000.00 Broadway&Brock St intersection- Accessible Upgrade 20 2038 48,000.00 45,000.00 42,000.00 Storm Channel Outlet Dranage 4 2022 0.00 Aerial Fire Truck 20 2039 759,000.00 713,000.00 667,000.00 Roads- Lawrie/Jane & Ried St 25 2044 299,200.00 285,600.00 272,000.00 Roads- Bradbun stage 2 of 2 25 2044 431,200.00 411,600.00 392,000.00 Replacement of a F350 Truck with and aluminum dump body 10 2030 58,800.00 51,450.00 44,100.00 Installing municipal infrastructure/services to three privately owned lot 5 2025 69,000.00 46,000.00 23,000.00 Page 302 of 308 PRINCIPAL BALANCES O/S AT DECEMBER 31 - TAX SUPPORTED TERM Year of 2022 2023 2024 Maturity PRINCIPAL PRINCIPAL PRINCIPAL Self contained breathing apparatus - Fire 10 2030 120,000.00 105,000.00 90,000.00 widening of the intersection to accommodate a left turn lane into a potential new industrial park 20 2040 74,135.72 70,017.08 65,898.44 Van Norman Innovation Park - Phase 2 25 2045 828,000.00 792,000.00 756,000.00 Overhead Door Repairs 20 2040 27,000.00 25,500.00 24,000.00 7400 Plow/wing Truck Rpl# 61 10 2031 124,301.70 110,490.40 96,679.10 Replace Parks Unit # 88 10 2031 83,982.60 74,651.20 65,319.80 New Cemetery Unit 5 2026 50,248.80 37,686.60 25,124.40 Replace Buidling unit #39 5 2026 29,288.00 21,966.00 14,644.00 TFRS Radio Communication Towers Equipment 15 2036 35,837.20 33,277.40 30,717.60 Replace Cemetery Unit# 87 10 2032 Elliot Fairbairn Roof 20 2041 173,304.70 164,183.40 155,062.10 Total Tax Supported Debt before new debt 8,567,613.52 7,509,616.22 6,735,514.88 New Debt Proceeds BIA Special Projects 3.5 2026 0.00 25,316.45 15,579.44 New RCP Mini Cargo Van 10 2033 0.00 34,692.00 31,222.80 070 Rpl Cemetery Unit# 87 10 2033 0.00 164,851.00 148,365.90 LLWP building Renovations 25 2048 0.00 250,000.00 240,000.00 Total New Tax supported Debt 0.00 474,859.45 435,168.14 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 0.00 0.00 0.00 New RCP Mini Cargo Van 40,000.00 40,000.00 Asset Management -Facilities Analysis 0.00 0.00 0.00 Replace # 63 Snowplow/Sanders 280,000.00 280,000.00 280,000.00 070 Rpl Cemetery Unit# 87 175,000.00 175,000.00 071 Rpl Parks Unit # 88 125,000.00 125,000.00 125,000.00 073 New Cemetery Mower 115,000.00 115,000.00 115,000.00 LLWP building Renovations 250,000.00 250,000.00 Beech Blvd & Stoney Creek Retaining Walls -Roads 646,800.00 646,800.00 646,800.00 Beech Blvd & Stoney Creek Retaining Walls -Storm Sewers 235,200.00 235,200.00 235,200.00 2,830,000.00 2,830,000.00 2,365,000.00 Request for 2024 7,257,400 Total Tax Supported Debt Outstanding 11,397,613.52 10,814,475.67 9,535,683.02 Page 303 of 308 PRINCIPAL BALANCES O/S AT DECEMBER 31 - User Pay / Operational Savings Debt TERM Year of 2021 2022 2023 2024 Maturity PRINCIPAL PRINCIPAL PRINCIPAL PRINCIPAL User Pay Debt Service Truck Rep#044 - Water Dept 10 2028 120,499.40 103,285.20 86,071.00 68,856.80 Waterpark renos 10 2028 70,000.00 60,000.00 50,000.00 40,000.00 LED Streetlights Conversion - BIA 10 2028 80,500.00 69,000.00 57,500.00 46,000.00 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 37,400.00 Fire Comm - Dispatching equipment- South Huron 5 2024 22,549.60 15,024.40 7,499.20 0.00 Fleet -Replace Caravan with Dodge Ram 5 2024 21,000.00 14,000.00 7,000.00 0.00 Hydro Service truck 10 2029 52,000.00 45,500.00 39,000.00 32,500.00 Hydro Cable truck 15 2035 324,706.66 301,513.32 278,319.98 255,126.64 New Columbaria 25 2045 34,560.00 33,120.00 31,680.00 30,240.00 Off road equipment 420D backhoe 10 2030 117,000.00 104,000.00 91,000.00 78,000.00 light duty cable trailer 5 2035 9,333.34 8,666.68 8,000.02 7,333.36 light duty utility van 5 2025 32,000.00 24,000.00 16,000.00 8,000.00 medium duty 1-ton with aluminum dump body truck 10 2030 33,750.00 30,000.00 26,250.00 22,500.00 Fire dispatch radio console 10 2030 34,200.00 30,400.00 26,600.00 22,800.00 Replace Hydro unit # 65 5 2026 48,677.00 38,941.60 29,206.20 19,470.80 Fire Communication Customers 5 2026 55,169.00 44,135.20 33,101.40 22,067.60 Next Gen 911 5 2026 95,000.00 76,000.00 57,000.00 38,000.00 Replace Water Unit #28 5 2028 0.00 0.00 35,000.00 28,000.00 User pay debt Outstanding 1,238,484.20 1,064,731.00 925,977.80 756,295.20 Committed User pay debt but not issued Construction Financing - Hwy # 3 Clearview Drive Extension 1,650,000.00 1,650,000.00 0.00 0.00 Constructing Financing - Hwy # 3 Business Park SWM Facility 438,000.00 438,000.00 0.00 0.00 Indoor Pool Asset Renewal 148,400.00 148,400.00 148,400.00 148,400.00 Replace Water Unit #28 35,000.00 35,000.00 35,000.00 0.00 2,271,400.00 2,271,400.00 183,400.00 148,400.00 Request for 2023 0.00 Total User pay debt Outstanding 3,509,884.20 3,336,131.00 1,109,377.80 904,695.20 LED Streetlights Conversion - Town - Construction Financing 10 2029 1,125,000.00 975,000.00 825,000.00 675,000.00 TCC Retrofit - Cogen 20 2038 1,772,250.00 1,668,000.00 1,563,750.00 1,459,500.00 Bay lights conversion to LED 10 2028 28,000.00 24,000.00 20,000.00 16,000.00 DHW System replacement 10 2029 76,000.00 66,500.00 57,000.00 47,500.00 Lighting conversion to LED in the work bays at the CSC 10 2030 36,000.00 32,000.00 28,000.00 24,000.00 Committed Operational Savings debt but not issued Total Operational Savings Debt Outstanding 3,037,250.00 2,765,500.00 2,493,750.00 2,222,000.00 Page 304 of 308 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 inparagraph 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 tangiblecapital 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 Page 305 of 308 2023 Sub‐Total Total 2024 Sub‐Total Total Budget Budget REVENUES Operating $26,519,396 $28,831,580 Capital 7,067,100 7,067,100 7,067,100 22,672,600 22,672,600 22,672,600 LESS: Transfer from other funds 1,881,000 2,340,168 Proceeds on debenture issue 507,000 7,257,400 Proceeds on user pay debtenture issue 0 0 TOTAL REVENUE 31,198,496 31,198,496 (31,198,496)41,906,612 41,906,612 (41,906,612) EXPENSES Operating 26,660,832 28,971,620 Non‐Tangible Capital 331,000 161,100 Capital 6,866,700 22,511,500 LESS: Transfer to other funds 547,119 415,270 Capital Expenses 6,866,700 6,866,700 6,866,700 22,511,500 22,511,500 22,511,500 Debt Principal payments 1,482,404 1,234,104 TOTAL EXPENSES 24,962,309 24,962,309 24,962,309 27,483,346 27,483,346 27,483,346 ANNUAL SURPLUS: before exclusions 56,160,805 6,236,187 (6,236,187)69,389,958 14,423,266 (14,423,266) EXCLUSIONS: Amortization of TCA 3,466,698 3,724,887 Post Employment Benefits Solid Waste Landfill Closure and Post‐Closures TOTAL EXCLUSIONS 3,466,698 3,724,887 CHANGE TO ANNUAL SURPLUS: after exclusions 56,160,805 56,160,805 2,769,489 69,389,958 69,389,958 10,698,379 2 Page 306 of 308 Example 2: Although not required under the regulation, the municipality may also consider including a funding impact statement in the report. The statement would identify any implications if the noted expenditures were included in the budget. For example: Including the full amortization, post-employment and post-closure land fill expenses in the 2014 budget would have required additional funding of approximately xx million, which would have meant a tax rate increase of xx% instead of the yy% increase levied. In that 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 307 of 308 Page 1 of 1 THE CORPORATION OF THE TOWN OF TILLSONBURG BY-LAW 2023-099 A BY-LAW to confirm the proceedings of Council at its meeting held on NOVEMBER 20, 2023. 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 November 20, 2023, 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. 5. READ A FIRST AND SECOND TIME THIS 20rd day of NOVEMBER, 2023. READ A THIRD AND FINAL TIME AND PASSED THIS 20rd day of NOVEMBER, 2023. ___________________________ MAYOR – Deb Gilvesy ______________________________ CLERK – Tanya Daniels Page 308 of 308