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201130 Budget Council Meeting AgendaThe Corporation of the Town of Tillsonburg Council Budget Meeting AGENDA Monday, November 30, 2020 4:00 PM Electronic Meeting 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 Monday, November 30, 2020, be approved. 3.Disclosures of Pecuniary Interest and the General Nature Thereof 4.Adoption of Council Minutes of Previous Meeting 5.Finance Opening remarks by Interim Director of Finance/Treasurer. Presentation to be reviewed. Review of Business Plans, Capital and Operating summaries by Department to follow. 5.1.Building, Planning and By-Law 5.2.Economic Development and Marketing 5.3.Corporate Services 5.4.Human Resources 5.5.Fire and Rescue Services 5.6.Operation Services 5.7.Recreation, Culture and Parks 6.Motions/Notice of Motions 7.Confirm Proceedings By-law Proposed Resolution #2 Moved By: ________________ Seconded By: ________________ THAT By-Law 2020-113, to Confirm the Proceedings of the Council meeting held on November 30, 2020, be read for a first, second, third and final reading and that the Mayor and the Clerk be and are hereby authorized to sign the same, and place the corporate seal thereunto. 8.Adjournment Proposed Resolution #3 Moved By: ________________ Seconded By: ________________ THAT the Council Budget meeting of Monday, November 30, 2020 be adjourned at ___ p.m. Page 2 of 174 TOWN OF TILLSONBURG 2021 Budget Overview November 30 , 2020 Page 3 of 174 2 General Budget Information The Operating and Capital budgets outline how the Town of Tillsonburg will use its finances to deliver essential services to its residents.The Operating budget covers day-to-day expenses, while the Capital budget covers major infrastructure requirements. In accordance with the Municipal Act, the Town is required to implement a balanced budget and cannot plan for a deficit. The budget is balanced when all budgeted revenues equal budgeted expenditures. Any budgeted shortfalls in revenues over expenditures form part of the tax levy. 2021 Budget Overview Page 4 of 174 3 Budget Process Department Planning Town departments assess their needs and priorities for the coming year. Departments submit Operating & Capital budgets and draft Business Plans. July -Sept Public Budget Survey Posted for public input regarding Operating and Capital budget preparations. Sept Finance Review The Finance team reviews all draft Business Plans in addition to Operating and Capital departmental budget entries for anomalies and accuracy. Sept -Oct Senior Leadership Team Review The Director of Finance leads the Senior Leadership Team in reviewing the budgets and developing a budget submission to Council. Sept -Oct Special Council Budget Meetings The draft budget is presented to Council via special budget meetings open to the public. Nov-Jan Council Approval Anticipated Council approval of the 2021 budget.Jan 2021 Budget Overview Page 5 of 174 4 2021 Economic Challenges The Town of Tillsonburg is facing challenges common to many municipalities including: •COVID-19 pressures relating to decreased revenues and increased expenditures including duration uncertainty. •Inconsistent financial support / late funding notifications from upper levels of government. •MPAC property reassessment delay due to COVID-19 by at least one year; no phase-in growth to be realized. •Changing legislation with respect to tax rates, property classes, development charges, and more. 2021 Budget Overview Page 6 of 174 5 2021 Economic Advantages There are some favourable economic advantages available to municipalities including: •Decreased debenture lending rates as a result of the ongoing pandemic. •New upper government funding opportunities to assist with negative pandemic pressures including capital related initiatives. 2021 Budget Overview Page 7 of 174 6 2021 Budget Assumptions •Maintain existing levels of service •Reduce tax supported debt (-1%) •Six month COVID-19 impact (January-June) •Retain existing reserve balances •New development assessment growth estimated static to 2020 ($220,000); funding source for the Operating budget. •OCIF funding conservatively estimated as $199,190 (2020 $221,450; 10% reduction). Any increased funding will be contributed to the Asset Management Reserve. Any decreased funding will result in elimination of project(s) or revised funding source from reserve/debenture. 2021 Budget Overview Page 8 of 174 7 2021 Proposed Operating Budget •Consideration and significant adjustments (savings and pressures) have been made across all departments to estimate a 2021 COVID -19 impact over a six month period (January –June). o The pandemic pressures (lost revenue/increased cleaning/PPE) are resulting in an unfavourable impact estimated at $734,886. o Though not sustainable in the long-term, discretionary expenditures have been reduced over this six month period reflecting a decrease of -0.64% to the 2020 Town budget base. •An emphasis has been placed on retaining our existing reserves; no draws from the Tax Rate Stabilization have been applied. 2021 Budget Overview Page 9 of 174 8 2021 Operating Budget Pressures 2021 Budget Overview Non-Discretionary Six Months of COVID-19 Impact $ 734,886 4.4% Staffing Adjustments (Fire Comm)$ 192,403 1.2% Payroll Deductions (OMERS, CPP, EI, WSIB)$ 61,625 0.4% Benefits (Health, Dental & Life)$ 57,255 0.4% Heat, Light & Water -HLW (est. 7.4% increase) $ 45,000 0.3% Insurance Deductible $ 30,000 0.2% Insurance (est. 12% increase)$ 23,900 0.1% Discretionary Cost of Living Adjustment -COLA (1.5%)$ 88,200 0.5% New Employee Requests -FTE $ 78,740 0.5% TOTAL $ 1,312,009 Page 10 of 174 9 Additional discretionary items identified for Council consideration / deliberation for reduction (addition) include: 2021 Proposed Operating Budget 2021 Budget Overview Budgeted Cost % Impact External Community Grants $ 51,500 0.31% Community Events (Turtlefest , Santa Parade, etc.)50,000 0.30% Doctor Recruitments 35,000 0.21% BIA Façade Improvement 31,000 0.19% RCP New Tree Preservation/Planting Program 30,000 0.18% BIA Downtown Beautification 14,400 0.09% SOMA 16,000 0.10% Unbudgeted Cost % Impact COVID-19 to 9 Months (July-Sept)$ 304,783 1.84% COVID-19 to 12 Months (Oct-Dec)197,933 1.19% Page 11 of 174 10 •There is a 0% increase to capital spending contained in the 2021 budget; a static base figure has been maintained reflecting that of 2020 ($2,118,500). •Historically, the Phase-In assessment dollars have been utilized annually as the Capital budget base growth. The pandemic has affected MPAC’s ability to conduct reassessments in 2020, and as such there is at least one year delay. There are no Phase-In assessment dollars to be realized in 2021 as a revenue source; historically $330,000. •Maintained capital spending was reflected as a priority by 70% of Public Budget Survey respondents; this has been accomplished. •The use of tax-supported debt is marginally lower than that of 2020; the cost of borrowing has decreased as a result of the pandemic. •An emphasis has been placed on retaining our existing reserves for further accumulation and utilization on future capital projects. 2021 Proposed Capital Budget 2021 Budget Overview Page 12 of 174 11 2021 Proposed Capital Budget 2021 Budget Overview Department Total % Public Works $ 4,011,630 49% Storm Sewers 1,749,400 21% Fleet 817,000 10% Engineering 305,000 4% Economic Development 265,000 3% Airport 195,000 2% Building Maintenance 155,000 2% Fire 145,000 2% Corporate Services (IT)121,000 1.5% Parks 110,000 1% Contribution to Reserve 96,098 1% Cemetery 60,000 .7% Museum 59,000 .7% Police 57,000 .7% Recreation 10,000 .1% Total 2021 Capital Budget $ 8,156,128 100% Funding Source Total $ % Grants $ 3,762,890 46% Taxation 2,118,500 26% Tax Supported Debt 997,000 12% DC Reserves 699,338 9% Miscellaneous 265,000 3% User Pay Debt 180,000 2% Reserves 133,400 2% Total Capital Funding $ 8,156,128 100% Year Taxation Component 2017 $ 1,176,600 2018 1,458,600 2019 1,788,600 2020 2,118,500 2021 $ 2,118,500 Proposed Page 13 of 174 12 2021 Consolidated Budget Proposal The net 2021 consolidated Operating and Capital tax supported budget is proposed at $17,222,200 representing a $629,200 (3.79%) increase over the previous year. 2021 Budget Overview Page 14 of 174 13 2021 Consolidated Budget Revenues User Charges $ 5,940,600 40% Grants 5,465,500 37% Debt Proceeds 1,177,000 8% Reserves 1,031,100 7% Special levy 780,500 5% Other 299,600 2% Taxation –New Growth 220,000 1% THI Dividend 140,000 1% Total Revenue $ 15,054,300 100% Expenditures Operating Expenses $ 24,120,400 75% Capital Expenses 8,156,100 25% Total Expenditures $ 32,276,500 100% Net Amount to be Raised from Taxation $ 17,222,200 3.79% 2021 Budget Overview Page 15 of 174 14 Proposed 2021 Tax Levy Requirement Public Works, 21.39% Admin & I.T., 11.01% Asset Management, 12.15% Cemetery, 0.87% Development & Communications, -0.17% Economic Development, 2.55%Airport, 0.24% Transportation, 1.05% Protection/By-law, 1.38% Building Dept., 0.00% Parks, Recreation & Culture, 29.15% Police, 17.83% Fire, 8.19% Proposed Tax Levy By Department 2021 Budget Overview Page 16 of 174 15 Sources of Revenue •Taxation •User Fees •Grants •Reserves & Trusts •Debt Financing (user paid / taxation / operational savings) •Other o Special Levy o Interest o Donations 2021 Budget Overview Page 17 of 174 16 Sources of Revenue2021 Proposed Consolidated Budget Taxation 54% User Charges 19% Grants & Subsidies 17% Debenture Proceeds 4% Reserves 3% Special levy 2%Other Revenue 1% Percentage Dollars Taxation 54.3%$ 17,442,200 User Charges 18.5%$ 5,940,600 Grants & Subsidies 17.0%$ 5,465,500 Debt Proceeds 3.7%$ 1,177,000 Reserves 3.2%$ 1,031,100 Special levy 2.4%$ 780,500 Other Revenue*0.9%$ 299,600 Total 100%$ 32,136,500 *Interest, donations 2021 Budget Overview Page 18 of 174 17 Sources of RevenueUser Fees •Many services are provided by the Town through taxation dollars, however several services have a fee attached that fully or partially recovers the cost of providing that service (e.g. permits, licensing, recreation programs, transfer station, etc.) •The Town has a complete Rates & Fees By-Law that details these charges; the 2021 proposed fee schedule will be presented to Council at the December 14 regular meeting. •The Town also provides services to other organizations such as the County of Oxford for water and wastewater operations and Tillsonburg Hydro for hydro operations. 2021 Budget Overview Page 19 of 174 18 Sources of RevenueGrants •The Town receives several million dollars annually in grant funding from upper orders of government. Some of these are from Gas Tax both Federal and Provincial, Partnership Funds for downloaded services, policing initiatives, transit, economic development, recreation, etc. •Grants often can only be used for specific purposes and require reporting to ensure the costs are eligible for funding. •Town staff remain diligent in reviewing both new and existing grant opportunities in order to ensure full advantage of available funding assistance. 2021 Budget Overview Page 20 of 174 19 Sources of RevenueDebt Financing •Municipal debt is not a revenue tool however it can be an important financing tool. •Municipalities can only incur long-term debt for capital projects. •All debentures are applied through coordination with our upper tier, Oxford County, and usually funded via Infrastructure Ontario (i.e. the Province). •The Province, through the Ministry of Affairs and Housing, establishes debenture limits for all municipalities on an annual basis; known as the Annual Repayment Limit (ARL). 2021 Budget Overview Page 21 of 174 20 Annual Repayment Limit (ARL) •The ARL may be summarized as the maximum amount that a municipality can pay in principal and interest payments in the year for long-term debt (i.e. the Province does not limit the Towns borrowing capacity by the amount of the borrowing but rather by the ability to repay the debt). o Longer amortization periods allows a municipality to continue to borrow a greater amount. •The calculation uses data obtained from the Financial Information Return (FIR) to provide an upper limit/ceiling on debt repayment costs to an amount equal to 25% of operating revenue. •The ARL is provided to the Town annually and updated as required by the Treasurer prior to an application submission for new debt. 2021 Budget Overview Sources of RevenueDebt Financing Page 22 of 174 21 Some reasoning to utilize debt to finance capital projects include: Spreading out the cost of capital projects over their useful lives Borrowing spreads project cost(s) over applicable useful life and allows infrastructure costs to be paid not just by today’s taxpayer, but additionally by future users. Limited additional internal and external financing sources There is often not enough resources to directly pay for a project in one year through internal financing sources such as reserves and existing assets available for sale. Additionally, external financing sources including government grants (federal and provincial) and fundraising/donations also offers limited sources of supplementary funding. Low interest rates or escalating project costs When interest rates are low it makes sense to borrow for a project sooner, rather than pay a higher cost for the project later. Sources of RevenueDebt Financing 2021 Budget Overview Page 23 of 174 22 Three different types: Debt Supported by Users •Users are defined such as THI and the County which pay for their fleet, aquatic users pay a fee towards capital costs of pools, fire communication customers pay for equipment required for their service, and residents pay for certain assets funded through a debenture that is repaid through the tax bill. Debt Supported by Operational Savings •Certain capital projects create savings that allow the Town to repay debt incurred to fund these projects. Debt Supported by Taxation •These are funds borrowed to fund the activities of the Town for capital projects. Subsequent principal and interest payments are included in the Operating budget funded by taxation. 2021 Budget Overview Sources of RevenueDebt Financing Page 24 of 174 23 There is currently $14,764,638 in total cumulative issued debt; $10,282,016 of which is tax supported as indicated in the below summary. Specific details can be found within Tab 11 of the 2021 budget binders. Please note that this total excludes Council approved debt of: o $2,088,000 in recently committed construction financing which is yet to be spent. o $160,000 in debt financed project(s) which have yet to be completed/financed. The Town has paid down $1,458,200 of debt principal over the course of 2020. Sources of RevenueDebt Financing 2021 Budget Overview Type Total Current Debt Tax Supported $ 10,282,016 Operational Savings $ 3,309,000 User Pay $ 1,173,622 Total Outstanding Debt $ 14,764,638 Page 25 of 174 24 Sources of RevenueReserves & Trusts •Reserves are revenues set aside at the discretion of Council to provide for future expenditures and assist with long term financial stability and financial planning. •By maintaining reserves, the Town can accumulate funds for future or contingent liabilities –a key component of sound long-term financial planning practices. They also provide flexibility to absorb unexpected shifts in revenues and expenditures and fund one-time expenditure requirements. •The Reserve Policy details the sources of funds, where funds are to be used, and the targeted recommended threshold value. Some of the funds are at the discretion of the Council (unrestricted) and some are mandated by other orders of government (restricted). 2021 Budget Overview Page 26 of 174 25 Sources of Revenue -Reserves & TrustsUnrestricted Reserves 2021 Budget Overview Page 27 of 174 26 Sources of Revenue -Reserves & TrustsRestricted Reserves 2021 Budget Overview Page 28 of 174 27 The Town is responsible for the oversight of various Trust Accounts that holds money which can be used in the operation of the Town or for distribution by the Trustees often per the specific direction(s) of the donor(s). Sources of RevenueReserves & Trusts 2021 Budget Overview Page 29 of 174 28 Sources of RevenueTaxation Terminology Amount to be Raised from Taxation (Tax Levy) is the amount needed to be collected from taxpayers to fund the Operating and Capital programs. Property Tax Class is the classification(s) of a property (i.e. residential, commercial, industrial, etc.). Tax Ratio expresses the burden of tax liability against each respective tax class as annually established by our upper tier, the County of Oxford. Total Weighted Assessment is the sum of all property class assessments multiplied against their established ratio. Calculated as: Property Class Assessment Value x Property Class Ratio Residential Tax Rate is the rate that is used to collect the required funds based on the assessed value of the property. Calculated as: Amount to be Raised from Taxation ÷ Total Weighted Assessment 2021 Budget Overview Page 30 of 174 29 Sources of Revenue Taxation Taxation = Assessment Value x Tax Rate •Assessment value is determined through a service contract with the Municipal Property Assessment Corporation (MPAC). •Assessments are based on market value and are adjusted every four years with a phase in of increases over four years (i.e. 2016 valuation is phased in 2017 through 2020). Reductions in value are taken in the first year. * There are no phase-in dollars in 2021 since the pandemic created delays for MPAC in performing their 2020 reassessment evaluations. •Annually through the budget process, the municipality calculates the needs for taxation and adjusts the levy accordingly. 2021 Budget Overview Page 31 of 174 30 Sources of Revenue2021 Taxation Growth Assessment Taxation Used in Capital Budget MPAC 2020 Phase-In Growth N/A $0 (deferred reassessment year) Used in Operating Budget Growth from New Construction TBA $220K (estimated based on history) 2021 Budget Overview Page 32 of 174 31 Sources of Revenue Property Tax Bill The Town’s tax levy represents a portion of a residents’ property tax bill. Total property tax payable also includes smaller allowances which includes: Upper Tier (County) Tax Levy (draft 2021 budget 2.1%) Library Levy (draft 2021 budget 0%) Sewer Levy (County eliminated effective January 1, 2021) Education Levy (historical 3 year average decrease -5%) 2021 Budget Overview Page 33 of 174 32 Sources of Revenue Residential Town Tax Levy Impact Year Levy Change % 2010 0.0075423 -0.1% 2011 0.0074565 -1.1% 2012 0.0073753 -1.1% 2013 0.0072597 -1.6% 2014 0.0072221 -0.5% 2015 0.0072359 0.2% 2016 0.0072343 0.0% 2017 0.0074868 3.5% 2018 0.0076522 2.2 % 2019 0.0078527 2.6 % 2020 0.0079907 1.8% 2021 0.0081469 1.96%proposed 2021 Budget Overview Page 34 of 174 33 Sources of Revenue Proposed Residential Town Tax Levy Impact 2021 Budget Overview Median Residential Assessment = $244,102 2021 Proposed Taxation = $244,102 x 0.0081469 = $1,989 1.96% = $38.14 Taxation = Assessment Value x Tax Rate Page 35 of 174 34 Sources of Revenue Total Proposed Residential Property Tax Impact 2021 Budget Overview 2021 Taxation Residential Median Assessment $244,102 2020 2021 $ Var.% Var. Residential Rate (proposed)0.0079907 0.0081469 Town Levy (Proposed)$ 1,950.53 $ 1,988.67 $ 38.14 1.96% County (draft budget)902.35 921.30 18.95 2.10% Sewers (eliminated)52.08 --52.08 -100% Library (draft budget)90.05 90.05 -0% Education (estimated)373.48 373.48 -0% Total Residential Levy $ 3,348.05 $ 3,373.50 $ 5.01 0.15% Page 36 of 174 35 Recommended Budget Process Questions, Deliberations, Resolutions, Approval •Business Plans, Capital, and Operating budget presentation/review, by department. o November 30 & December 7-8 Council budget meetings •Council to ask any/all questions (as required) as we proceed through the departmental budget presentations/review. •Council resolutions to request white papers containing additional information. o Reports provided at the December 16 (5pm-9pm) Council budget meeting •All other (non-white paper) budget-related resolutions and item deliberations to be tracked by staff and deferred to the January 6 (5pm-9pm) Council budget meeting. •Motion to approve Capital/Operating budget to regular Council meeting agenda. •External Group Grant Requests o January 18 (6pm-9pm) •Operating & Capital budgets approved o January 25 regular Council meeting 2021 Budget Overview Page 37 of 174 Town Of Tillsonburg 2021 Business Plan Building, Planning & By-law November 30 , 2020 Page 38 of 174 2 2021 Business Objectives 2021 Business Plan | Building/Planning/By-Law Item Owner Project Value Target Date Review Amanda Building Permitting Software Solution Mobility Options CBO/Oxford County IT $0/Oxford Cty. Q2 Implement Permit Web Portal & Digital Service Delivery CBO $28,000 Q1??? Building Code Amendments – Notify trades and general public on proposed amendments through handouts, verbal and website DCBO $0 Ongoing By-Law Reviews –Building By- Law, Traffic By-law, Garbage/Dumping By-Law CBO/By-Law $0 Q4 Central Area Design Study – Façade Improvement Program CBO/Development Tech. $0 Q4 Page 39 of 174 3 2021 Business Objectives 2021 Business Plan | Building/Planning/By-Law Item Owner Project Value Target Date Central Area Design Study – Public Objectives –Alley Connecting Walkways CBO $0 (Proposal/Request for 2022 Budget) Q3 Review of Planning Process & Procedures Development Tech./Planner $0 Q1 Review Planning Submission Web Portal Options & Digital Service Delivery CBO/Development Tech. $0 Q4 Review Innovative Options related to MMAH More Homes, More Choice: Ontario’s Housing Supply Action Plan -secondary dwelling units, tiny homes, etc. CBO/Planner $0 Q4 Page 40 of 174 4 Risks •Complex development/construction projects along with expected increased volumes require significant amount of staff time resulting in longer turn around times which can discourage development •Potential COVID-19 service level interruptions related to inspectors that cannot perform duties if required to work from home •Ontario Building Code Changes cause frustration for contractors, developers and owners which require additional staff time/resources to educate •Increase in inquiries/complaint volumes result in longer response times reducing customer service 2021 Business Plan | Building/Planning/By-Law Page 41 of 174 5 Opportunities •Improvement of departmental communications to community and development industry creates positive outcomes and transparency •Ongoing Ontario Building Code training reduces liability and provides efficiencies •Implementation of a permitting web portal and digital review process will provide multiple efficiencies for the development community/inspectors and provide business continuity. •Ongoing review of Central Area Design Study will provide a framework for future opportunity and development of the downtown BIA area •By-Law review provides updates and clarification that are relevant to current public needs 2021 Business Plan | Building/Planning/By-Law Page 42 of 174 6 Future Departmental Directions: 3 year outlook 2022 •Ontario Building Code –evaluate service review mandated by legislation •Implement Planning Submission Web Portal & Digital Service Delivery •Central Area Design Study •By-Law Review 2021 Business Plan | Building/Planning/By-Law Page 43 of 174 7 Future Departmental Directions: 3 year outlook 2023 •Site Plan Approval By-law & Guidelines Review •Central Area Design Study •By-Law Review 2020 Business Plan | Building/Planning/By-Law Page 44 of 174 8 Future Departmental Directions: 3 year outlook 2024 •Central Area Design Study •By-Law Review 2020 Business Plan | Building/Planning/By-Law Page 45 of 174 9 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 99,500 74,300 (25,200)(25.3%)1 Total Revenues 99,500 74,300 (25,200)1 Expenditures Labour 232,800 237,700 4,900 2.1% Purchases 35,400 32,900 -2,500 (7.1%) Contracted Services 20,000 15,000 -5,000 (25.0%)2 Interfunctional Adjustments 28,400 29,200 800 2.8% Total Expenditures 316,600 314,800 -1,800 Total Net Levy (217,100)(240,500)(23,400) Notes: 1 Decrease in Licence Fees 2 Decrease to Special Projects Expense - Animal control Page 46 of 174 10 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 510,000 801,500 291,500 57.2%1 Contribution from Reserves 69,000 (69,000)(100.0%)2 Total Revenues 579,000 801,500 222,500 Expenditures Labour 481,000 479,300 -1,700 (0.4%) Purchases 57,800 64,900 7,100 12.3%3 Contracted Services 6,500 28,000 21,500 330.8%4 Contribution to Reserves 139,900 139,900 5 Interfunctional Adjustments 33,700 89,400 55,700 165.3%6 Total Expenditures 579,000 801,500 222,500 Total Net Levy Notes: 1 Increased Revenue from Permits 2 Use from Buidling Reserves not required 3 50% due to Supplies Expense 4 Online Service - Cloud Permits 5 Projected surplus contributed to Building Reserve 6 New FTE allocation Page 47 of 174 Town Of Tillsonburg 2021 Business Plan Economic Development & Marketing November 30, 2020 Page 48 of 174 2 2021 Business Objectives 2021 Business Plan | Economic Development & Marketing Item Owner Budget Value Target Date Community Improvement Plan (Downtown Façade) Business Improvement Association $31,000 Q4 Community Improvement Plan Development Commissioner $20,000 Q4 Economic Development Strategy Implementation Economic Development & Marketing $10,000 Q4 Enhanced Business Processes (Lead Gen Apps) Development Commissioner $10,000 Q1 High Tech Manufacturing Action Plan Development Commissioner $2,000 Q3 SOMA Asia Mission (Biannual) Development Commissioner $20,000 Q4 Van Norman Innovation Park –Clearview Dr Extension & SWM Pond Construction Operations Department/Development Commissioner N/A Q4 Van Norman Innovation Park (Certified Sites) Development Commissioner $7,000 Q4 Engineering Design Services for Rokeby Road Property Operations Department/Development Commissioner/Consultant $265,000 with offsets per Report DCS 20-22 Q4 Page 49 of 174 3 2021 Business Objectives 2021 Business Plan | Economic Development & Marketing Item Owner Budget Value Target Date Chamber Awards -Grant Development Commissioner $4,000 Q2 Chamber Awards - Sponsorship Development Commissioner $4,000 Q2 Service Level Carryover – Marketing/External Communications Development Commissioner $23,700 Q2 Community Video Production Economic Development & Marketing $15,000 Q3 Bridges to Better Business Development Commissioner $1,000 Q4 Youth Robotics Challenge Development Commissioner $1,000 Q4 Residential Marketing Economic Development & Marketing $11,000 (Down from $19,000) Q4 Page 50 of 174 4 2021 Business Objectives 2021 Business Plan | Economic Development & Marketing Item Owner Budget Value Target Date 1,101 Highway 3 Property – Explore development opportunities Development Commissioner N/A Q4 Education Task Force Development Commissioner N/A Q4 Pandemic Business Recovery Development Commissioner, Mayor’s Working Group, Chamber of Commerce, BIA N/A Q4 Town Hall Project Support Town Hall Project Committee N/A Q4 Page 51 of 174 5 Risks •Reduced investment if Community Improvement Plan funding is decreased •Reduced ability to attraction innovative new industries •Not able to meet increased expectations from residents for timely and clear communication 2021 Business Plan | Economic Development & Marketing Page 52 of 174 6 Opportunities 2021 Business Plan | Economic Development & Marketing •Enhance promotion of Town through production of high quality videos of the community •Invest in CIP and façade programs to continue to support investment attraction in the downtown •Use updated strategy and high tech manufacturing action plan to build resilience into local economy •Adopt new software to increase efficiency •Support visitors, chamber of commerce, youth, and entrepreneurs through key sponsorships •Maintain international relationships to support investment Page 53 of 174 7 Future Departmental Directions: 3 year outlook •2022 •Explore Accredited Economic Development Organization (AEDO) program •Sell land in Rokeby Road parcel •Update Industrial Land Strategy •Implementation of updated Economic Development Strategy •2023 •Complete sale of lands in Van Norman Innovation Park •Potential Acquisition of additional Industrial Lands •Implementation of updated Economic Development Strategy •2024 •Implementation of updated Economic Development Strategy 2021 Business Plan | Economic Development & Marketing Page 54 of 174 Project ListingEconomic Dev505Rokeby Road - Engineering DesignX70265,000(265,000)Pre-budget approval DCS 20-22Total 505 Economic Dev265,000(265,000)Total Project Listing$265,000($265,000)ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2021 Capital Project Listing - New RequestsEcon Development & MarketingRun Date: 12/11/20 12:22 PMPage 8Page 55 of 174 Town of Tillsonburg Capital Projects Project Department Version Year X70 Rokeby Road - Engineering Design Economic Dev 2 - SMT review 2021 Description The Town of Tillsonburg Engineering Department, in conjunction with the County of Oxford Engineering Services, has determined that the most feasible way to extend sanitary sewer servicing to the Rokeby Rd site is to extend the services from the intersection of Bell Mill Sideroad down Rokeby Road to the property. Justification The Town of Tillsonburg purchased the Rokeby Road property in 2009 for the following reasons: To increase the supply of Town owned properties; The generally suitable nature of the property for industrial development, including access to rail and the close proximity of sanitary service; The opportunity to acquire the industrial land at a very low price due to the estate sale and the slowing real estate market; No impact to the tax levy and no increase in debt obligations; and, The potential to offset the lost tax revenue through the rental of the property Report DCS 20-22 Pre-Budget Approval Budget 202620242023202220212025Total Expenditures Construction 265,000265,000 265,000 265,000Expenditures Total Funding Misc Rev 265,000265,000 265,000 265,000Funding Total Page No. : 1 Page 56 of 174 10 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 95,000 90,000 (5,000)(5.3%)1 Total Revenues 95,000 90,000 (5,000) Expenditures Purchases 62,000 55,000 -7,000 (11.3%)2 Interfunctional Adjustments 4,200 4,700 500 11.9% Debt Principal & Interest 96,800 -96,800 (100.0%)3 Total Expenditures 163,000 59,700 -103,300 Total Net Levy (68,000)30,300 98,300 Notes: 1 Discover Tillsonburg - Advertising Revenue 2 Discover Tillsonburg - Advertising Expense 3 Debt fully amortized in 2020 Page 57 of 174 11 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 11,000 12,000 1,000 9.1% User Charges 91,000 108,000 17,000 18.7%1 Contribution from Reserves 1,100 29,100 28,000 2,545.5%2 Total Revenues 103,100 149,100 46,000 Expenditures Labour 323,700 303,700 -20,000 (6.2%)3 Purchases 107,800 115,300 7,500 7.0%4 Contracted Services 27,000 27,000 0.0% Contribution to Reserves 76,000 76,000 0.0% Interfunctional Adjustments -14,400 -18,900 -4,500 31.3% Debt Principal & Interest 24,100 90,800 66,700 276.8%5 Total Expenditures 544,200 593,900 49,700 Total Net Levy (441,100)(444,800)(3,700) Notes: 1 Additional Rent Revenue - Van Norman Park 2 To fund debt interest relating to the industrial land 3 Part time FTE removed 4 Special Events - SOMA 5 Additional Debt P&I relating to Van Norman Page 58 of 174 TOWN OF TILLSONBURG 2021 Business Plan Corporate Services November 30 , 2020 Page 59 of 174 2 2021 Business Objectives 2021 Business Plan | Corporate Services Item Owner Budget Value Target Date Expand Electronic Receivables Acceptance Director of Finance / Manager of Finance $0 Q2 HST Rebate Audit Director of Finance / Manager of Finance $0 Q3 RFP for Banking Services (carry-forward item) Director of Finance $0 Q3 2022 Multi Year Budget Director of Finance / Manager of Finance $0 Q4 Asset Management Plan Integrated into 2022 Budget Director of Finance / Manager of Finance $0 Q4 Dr.Recruitment (on-going)CAO $35,000 Q4 Strategic Plan (carry-forward item) CAO $60,000 (-$60,000 reserve transfer from unspent 2020 budget) Q3 Town Hall (carry-forward item) CAO $50,000 (-$25,000 reserve transfer from unspent 2020 budget) Q4 Page 60 of 174 3 2021 Business Objectives 2021 Business Plan | Corporate Services Item Owner Budget Value Target Date Integration of County Service Plan Items CAO $50,000 (funded from 2019 residual one-time Modernization Monies within the Asset Management Reserve) Q4 Accessibility for Ontarians with Disabilities Act (AODA) Website Upgrades Clerk $4,000 (funded from 2019 residual one-time Modernization Monies within the Asset Management Reserve) Q2 RFP for Insurance Clerk &Director of Finance $0 Q4 Central Record Transference (permanent physical documents to electronic format) Clerk $0 Q4 Local Government Week Clerk $2,500 Q4 Page 61 of 174 4 2021 Capital Summary 2021 Business Plan | Corporate Services Item Department Budget Value Target Date Contribution to IT Reserves from Departmental Charges for future Computer Hardware Replacements IT $70,000 (-$70,000 recovery from Departments) Q4 Cell Phones Replacement IT $8,000 (funded from IT Reserve) Q4 Annual Computer Replacement IT $60,000 (funded from IT Reserve) Q4 Server Replacement IT $125,000 ($65,400 funded from IT Reserve) Q3 Page 62 of 174 5 Risks IT •Cyber attacks against municipal government which requires continued constant vigilance and precautions. Finance •COVID-19 pandemic continues to negatively impact operating costs; ongoing. •Potential for reductions to annual Provincial grant funding streams as a result of COVID-19. 2021 Business Plan | Corporate Page 63 of 174 6 Opportunities Finance •Lower long term interest rates make borrowing for major projects a more attractive opportunity. •New funding opportunities available to assist in offsetting pandemic costing impacts. •Modernization of processes by further moving to electronic formats (e.g. increased EFT versus cheque payments) •Quarterly departmental budget forecasting will assist in determining and preparing for future variances and a potential year-end surplus/deficit. Clerks •Increased efficiencies while ensuring record retention best practices by converting all permanent files to electronic format. 2021 Business Plan | Corporate Services Page 64 of 174 7 Future Departmental Directions: 3 Year Outlook •2022 o Continue to manage cash flows and investments to maximize interest revenue o 10 Year Capital Plan •2023/2024 o Continue to replace aging computers (4 year replacement schedule) 2021 Business Plan | Corporate Services Page 65 of 174 Project ListingCorporate Services110Annual Replace IT CapitalX97(72,000)72,000IT reserveCell Phones ReplacementX598,000(8,000)IT ReserveAnnual Computer ReplacementX5860,000(60,000)IT ReserveServer ReplacementX49125,000(65,400)59,600IT ReserveAsset Management ContributionX4514,100(14,100)OCIF formulaTotal 110 Corporate Services121,00086,100(14,100)(133,400)59,600Total Project Listing$121,000$86,100($14,100)($133,400)$59,600ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2021 Capital Project Listing - New RequestsCorporate ServicesRun Date: 12/11/20 12:27 PMPage 8Page 66 of 174 Page 67 of 174 Page 68 of 174 Page 69 of 174 Page 70 of 174 Page 71 of 174 14 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 570,600 617,900 47,300 8.3%1 User Charges 65,500 35,000 (30,500)(46.6%)2 Other Revenue 25,000 60,000 35,000 140.0%3 Contribution from Reserves 4,000 4,000 Total Revenues 661,100 716,900 55,800 1 Expenditures Labour 1,587,300 1,637,200 49,900 3.1% Purchases 591,000 621,400 30,400 5.1%4 Contracted Services 530,300 565,600 35,300 6.7%5 Interfunctional Adjustments -613,300 -651,500 -38,200 6.2%6 Total Expenditures 2,095,300 2,172,700 77,400 Total Net Levy (1,434,200)(1,455,800)(21,600) Notes: 1 Increased OMPF Grant 2 One-time refund 3 Interest Revenue 4 Insurance Claims, Supplies - COVID19 5 Equipment Maintenance Contracts 6 Staff time allocations Page 72 of 174 15 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 304,100 298,700 (5,400)(1.8%) Total Revenues 304,100 298,700 (5,400) Expenditures Labour 461,700 492,800 31,100 6.7%1 Purchases 104,700 96,900 -7,800 (7.4%)2 Contracted Services 32,000 32,000 0.0% Interfunctional Adjustments -255,000 -246,200 8,800 (3.5%) Debt Principal & Interest 2,700 7,300 4,600 170.4% Total Expenditures 346,100 382,800 36,700 Total Net Levy (42,000)(84,100)(42,100) Notes: 1 Increased FTE 2 Reduction to Supplies Expense Page 73 of 174 16 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Contribution from Reserves 60,000 135,000 75,000 125.0%1 Total Revenues 60,000 135,000 75,000 Expenditures Labour 193,300 199,000 5,700 2.9% Purchases 239,100 278,100 39,000 16.3%2 Contracted Services 3,800 1,800 -2,000 (52.6%) Contribution to Reserves 10,000 10,000 0.0% Interfunctional Adjustments 25,500 26,400 900 3.5% Total Expenditures 471,700 515,300 43,600 Total Net Levy (411,700)(380,300)31,400 Notes: 1 County Service Plan and Town Hall 2 County Service Plan and Town Hall Page 74 of 174 Town of Tillsonburg 2021 Business Plan Human Resources November 30 , 2020 Page 75 of 174 2 •Recruitment •Pay Administration •Human Resource Information System (HRIS) •Benefit Administration •Policy & Procedures •Employee Relations •Health & Safety/Wellness •Labour Relations Human Resources Services 2021 Business Plan | Human Resources Page 76 of 174 3 2021 Business Objectives 2021 Business Plan | Human Resources Item Owner Budget Value Target Date 1.5% Cost of Living Increase Manager of Human Resources $88,200 Q2 Health, Dental & Life Renewal Manager of Human Resources $57,255 Q1 Payroll Deduction Increase (OMERS,CPP, EI, EHT, WSIB) Manager of Human Resources $61,625 Q1 Policy Review, Update and Creation (Health and Safety and Human Resources) Manager of Human Resources NA Q4 Employee Engagement Survey Manager of Human Resources $8,500 Q3 Power Workers’ Union Negotiations Manager of Human Resources/General Manager Hydro Operations NA Q1 Implementation of Learning Management Module Manager of Human Resources $2,950 one time $12,500 annually Q2 Implementation of Performance Management Module Manager of Human Resources $2,650 one time $7,000 annually Q2 Page 77 of 174 4 Risks 2021 Business Plan | Human Resources •Competitive compensation pressures •Changing employment legislation - corporate wide (ESA, OHSA, LRA, OHRC etc) •Recruitment and retention •Increased oversight of Ministry Of Labour Page 78 of 174 5 Opportunities 2021 Business Plan | Human Resources •Competitive remuneration supports recruitment and retention -COLA •Review of policies to ensure legislative obligations •Corporate wide accessibility for accurately recording and monitoring training needs – opportunity to combine training •Track and monitor performance of employees across departments Page 79 of 174 6 Future Departmental Directions: 3 year outlook 2021 Business Plan | Human Resources •2022 to 2024 •Review and implementation of Personnel and Health and Safety policies/procedures •Pay Equity/Compensation Review •Fire Communicator and Firefighter Negotiations •Health and Wellness Initiatives •Power Worker’s Union Negotiations •Succession Planning Page 80 of 174 7 Total FTE Count 2020 2021 Total FTE Requirements 137.34 140.35 Change from previous year 2.40 3.01 2021 Business Plan | Human Resources Page 81 of 174 8 FTE Adjustments Presentation Title | Section Department FTE Change RCP –Parks & Cemetery 0.17 (convert PT to FT –increase service levels as per service review; remove beautification student) Fire Services 1.57 (additional FC approved by Council; vacant FT FPO removed) Operations -Engineering 0.60 (shared with Building) Building 0.40 (shared with Engineering) Finance –Customer Service 0.25 (CPT to PPT) RCP –Facilities 0.75 (contract for COVID) Operations –Water/Roads 0.0 (seasonal/student converted to FT) Economic Development -0.40 (remove PT position –not filled) Clerks’-0.33 (remove summer student) Page 82 of 174 Town of Tillsonburg 2021 Business Plan Fire & Rescue Services November 30, 2020 Page 83 of 174 2 2021 Business Objectives 2021 Business Plan | Fire and Rescue Services Item Owner Budget Value Target Date Continuation of multi-year training plan for Firefighters &Officer development Fire Chief $0 Q-1 / Q-2 / Q-3 / Q4 Continue development of PTSD risk reduction strategy & program Fire Chief $0 Q-1 / Q-2 / Q-3 / Q-4 Continue to develop and implement cancer risk reduction strategy & program Fire Chief $0 Q-1 / Q-2 / Q-3 / Q-4 Update Establishing and Regulating By-Law Fire Chief $0 Q-2 Continue training on Technical Rescue/Ice Water/Fire Ground Operations Fire Chief $0 Q-1 / Q-2 / Q-3 / Q-4 Page 84 of 174 3 2021 Business Objectives 2021 Business Plan | Fire and Rescue Services Item Owner Budget Value Target Date Continued progress in Mandatory Emergency Management Fire Chief $0 Q-1 / Q-2 / Q-3 / Q-4 Continued progress in Fire Prevention and Public Education Deputy Fire Chief $0 Q-1 / Q-2 / Q-3 / Q-4 Page 85 of 174 4 2021 Capital Summary 2021 Business Plan | Fire & Rescue Services Item Department Budget Value Target Date Hose and Appliances (nozzles)Fire $10,000 Q-2 Next Generation 9-1-1 phase II upgrades Fire $95,000 (user payback) Q-3 Page 86 of 174 5 Risks •Increased legislated responsibilities of the Fire Service with regard to mandatory public reporting and risk assessment. •Legislated responsibilities to inspect and monitor occupancies with vulnerable occupants have direct impact on existing administrative workload. •Open inspection files are a significant liability but are being addressed. 2021 Business Plan | Fire and Rescue Services Page 87 of 174 7 Risks •Need for development and continued support of the existing Smoke Alarm and CO Program. •Officers and Firefighters need to continue to train to meet current NFPA Standards and to meet future Provincial Legislation. 2021 Business Plan | Fire and Rescue Services Page 88 of 174 8 Opportunities •Continued development and planning of the Emergency Operations Centre (EOC) based on the Incident Management System (IMS) •Assist industrial and commercial businesses with Continuity of Operations Planning and Disaster Recovery based on review of their Fire Safety Plan. 2021 Business Plan | Fire and Rescue Services Page 89 of 174 9 Opportunities •Implementation of 2018 Strategic Plan initiatives. •Continue the Succession Management plan for Firefighters and Officer development. •Continue the reservist recruitment and training process currently in place to develop firefighter candidates. 2021 Business Plan | Fire and Rescue Services Page 90 of 174 10 Opportunities •Continue to invest in core services provided by Tillsonburg Fire as outlined in approved 2018 Schedule A Delivery of Core Services. •Next Gen 9-1-1 compliance mandates are expected to thin the ranks of capable service providers allowing us to continue to market Fire Communications and consolidate further new business. 2021 Business Plan | Fire and Rescue Services Page 91 of 174 11 Opportunities •Continue to promote a Culture of Safety within the Fire Department. •High commitment to Occupational Health and Safety. •Continued adherence to Section 21 Guidance Notes. •Adopt industry best practices. •Continued migration to NFPA standards and Firefighter certification. 2021 Business Plan | Fire and Rescue Services Page 92 of 174 12 Future Departmental Directions: 3 year outlook •Continued development of Fire Dispatch. •Continued Implementation of Strategic Plan. •Continued Tiered Medical response with EMS. •Continued Tech Rescue response. •Phase 1 of 2 of firefighter helmet replacement. •Continued replacement of hoses and appliances. •Review Fire Hall replacement plan 2021 Business Plan | Fire and Rescue Services 2022 Page 93 of 174 13 Future Departmental Directions: 3 year outlook •Development of Master Fire Plan with 10 year horizon. •Review firefighter staffing. •Complete Next Gen 9-1-1 mandatory upgrades. 2021 Business Plan | Fire and Rescue Services 2023 Page 94 of 174 14 Future Departmental Directions: 3 year outlook •Expansion/Re-location of Fire Dispatch workspace to accommodate customer base growth. •Phase 2 of 2 firefighter helmet replacement. 2021 Business Plan | Fire and Rescue Services 2024 Page 95 of 174 Project ListingFire150Replacement of Hoses and NozzlesX5710,00010,000Next Generation 911 UpgradesX5695,000(95,000)Fire Hall StudyX4640,000(15,600)24,400Total 150 Fire145,000(15,600)(95,000)34,400Police160OPP - HVAC ReplacementX7857,00057,000Total 160 Police57,00057,000Total Project Listing$202,000($15,600)($95,000)$91,400ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2021 Capital Project Listing - New RequestsFire & PoliceRun Date: 12/11/20 1:36 PMPage 15Page 96 of 174 Page 97 of 174 Page 98 of 174 Page 99 of 174 Page 100 of 174 20 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 394,000 611,400 217,400 55.2%1 Total Revenues 394,000 611,400 217,400 Expenditures Labour 1,135,900 1,279,400 143,500 12.6%2 Purchases 222,500 220,500 -2,000 (0.9%) Contracted Services 104,000 138,700 34,700 33.4%3 Contribution to Reserves 45,000 30,000 -15,000 (33.3%)4 Interfunctional Adjustments 280,600 300,900 20,300 7.2%5 Debt Principal & Interest 49,200 70,300 21,100 42.9%6 Total Expenditures 1,837,200 2,039,800 202,600 Total Net Levy (1,443,200)(1,428,400)14,800 Notes: 1 Increased Fire Communications Revenue 2 Increased Part Time - Fire Communications 3 Fire Communications - Equipment Maintenance Contract 4 Reduced amount to Reserves 5 Staff time allocations 6 Breathing Apparatus Page 101 of 174 21 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 72,800 213,300 140,500 193.0%1 User Charges 318,200 350,300 32,100 10.1%2 Contribution from Reserves 48,000 (48,000)(100.0%)3 Total Revenues 439,000 563,600 124,600 Expenditures Labour 27,200 27,200 0.0% Purchases 74,500 77,300 2,800 3.8% Contracted Services 3,439,900 3,569,600 129,700 3.8% Interfunctional Adjustments 7,900 -7,900 (100.0%)4 Total Expenditures 3,549,500 3,674,100 124,600 Total Net Levy (3,110,500)(3,110,500) Notes: 1 Community Safety & Police Grant 2 Additional Rent Revenue 3 Police Reserve 4 IT Charge Page 102 of 174 22 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges -368,000 -582,400 -214,400 58.3%1 Total Revenues -368,000 -582,400 -214,400 58.3% Expenditures Labour 468,100 638,800 170,700 36.5%2 Purchases 12,900 15,300 2,400 18.6% Contracted Services 74,200 109,900 35,700 48.1%3 Interfunctional Adjustments -71,500 -52,200 19,300 (27.0%)4 Debt Principal & Interest 46,000 49,700 3,700 8.0% Total Expenditures 529,700 761,500 231,800 43.8% Total Net Levy 161,700 179,100 17,400 10.8% Notes: 1 Increased Fire Communications Revenue 2 Increased Part Time - Fire Communications 3 Fire Communications - Equipment Maintenance Contract 4 Staff time allocations Page 103 of 174 Town of Tillsonburg 2021 Business Plan Operations Services November 30 , 2020 Page 104 of 174 2 2021 Business Objectives 2021 Business Plan | Operations Services Item Owner Project Value Target Date Renegotiations of West Town Line Boundary Road Agreement Director of Operations -Q2 Renegotiations of Urban Road Maintenance Agreement with Oxford County Director of Operations -Q2 Investigate Private Woodlot East of Runway 08-26 Removal Options Manager of Public Works -Q2 Renegotiations of the Traffic Signal/Streetlights Maintenance Agreement Manager of Public Works Q2 Airport Master Plan Manager of Public works -Q2 Lincoln Street Reconstruction Detailed Design Manager of Engineering Q2 Goshen Street Reconstruction Detailed Design Manager of Engineering Q2 Townline Rd. Reconstruction Preliminary Design Manager of Engineering Q2 Airport Website redesign Manager of Public Works Q2 Page 105 of 174 3 2021 Capital Summary 2021 Business Plan | Operations Services Item Owner Project Value Target Date 2021 OSIM Inspection Manager of Engineering $45,000 Q3 2021 Transportation Master Plan Study Manager of PW & Engineering $80,000 Q4 Kismen Bridge Upgrade Design Manager of Engineering $60,000 Q2 Facilities Asset Management (FCM Application) Manager of Engineering $120,000 Q4 2021 Asphalt Resurfacing Program Manager of Engineering $400,000 Q3 Sidewalk Connectivity Program Implementation Manager of Engineering $200,000 Q3 Vienna Road Reconstruction Manager of Engineering $1,922,000 Q3 Concession St W -Rolph to Charlotte Manager of Engineering $2,157,030 Q3 Rolling Meadows Phase 2 of 2 Manager of Engineering $1,081,600 Q3 Page 106 of 174 4 2021 Capital Summary 2021 Business Plan | Operations Services Item Owner Project Value Target Date General Aviation Access Road Manager of Engineering $195,000 Q3 2020 CFWD -Concession St. W. Reconstruction Design (Charlotte to Rolph) Manager of Engineering -Q2 2020 CFWD -Quarter Town Line at Stoney Creek Culvert Retaining Wall Rehabilitation Design Manager of Engineering -Q1 2020 CFWD -Quarter Town Line & Beech Blvd Retaining Wall Replacement Design Manager of Engineering -Q2 2020 CFWD -Stoney Creek Sanitary Trunk Main Repair Manager of Engineering -Q2 2020 CFWD -Young Street Storm Outlet Class Environmental Assessment Manager of Engineering -Q3 2019 CFWD Public Works Yard & Salt Facility –Concepts Manager of Public Works -Q3 Page 107 of 174 5 2021 Capital Summary 2021 Business Plan | Operations Services Item Owner Project Value Target Date Light Duty Replace Water Unit 28 -Silverado Hybrid Pickup Truck Manager of Public Works $35,000 Q3 Replace Fire Unit 38 -Escape Hybrid SUV Manager of Public Works $50,000 Q3 Replace Building Unit 39 -Escape Hybrid SUV Manager of Public Works $46,000 Q3 Replace Hydro Unit 65 –Pickup Truck Manager of Public Works $50,000 Q3 New Parks/Facilities Unit -Mini Cargo Van Manager of Public Works $40,000 Q3 Medium Duty Replace Fire Unit 37 -F250 Pickup Truck Manager of Public Works $88,000 Q4 Page 108 of 174 6 2021 Capital Summary 2021 Business Plan | Operations Services Item Owner Project Value Target Date Off Road Equipment Replace Cemetery Unit 87 -310 Backhoe Manager of Public Works $175,000 Q4 Replace Parks Unit 88 -4720 Tractor Manager of Public Works $222,000 Q4 Replace Roads Unit 203 -Mower SZ60 Commercial Manager of Public Works $46,000 Q4 New Cemetery Unit -Mower Tractor with attachment Manager of Public Works $65,000 Q3 Page 109 of 174 7 Risks •As development proceeds along West Town Line the need to negotiate a new Boundary Road Agreement is critical in sharing future road capital and operating costs. •Renegotiate the Urban Road Maintenance Agreement with Oxford County to ensure agreement accurately reflects costs associated with maintenance the Town performs on the County’s behalf. •Inclusion of all Corporate assets and improved capital planning based on detailed AMP analysis is essential to continue eligibility for future grant funding opportunities,position the Town to meet the legislative deadlines of O.Reg.588/17,and transition towards a Level of Service based Comprehensive Asset Management Plan. 2021 Business Plan | Operations Services Page 110 of 174 8 Opportunities •Developing an inflow and infiltration program takes the first step towards identifying areas where rain and ground water enter the sanitary system that can subsequently be targeted to reduce flows to the treatment facility. •Implementation of an annual traffic count program. •Boundary agreements with lower-tier and single-tier municipalities •Comprehensive Traffic By-law update. •Investigation of private woodlot removal options east of main Runway 08- 26 is key in order to benefit from the full 5,502’runway.Currently the operational length of Runway 08-26 is restricted by the presence of trees resulting in a displaced runway threshold of 1,000’. 2021 Business Plan | Operations Services Page 111 of 174 9 Opportunities •Renegotiations of the Traffic Signal/Streetlights Maintenance Agreement to mitigate elevated costs if not contract is in place. •Start discussions on inter-community transit service sustainability. •Review Level of Service and financials for Transfer Station. 2021 Business Plan | Operations Services Page 112 of 174 10 Future Departmental Directions: 3 year outlook 2022 •Continue Inter-Community Transit Service pilot project •Rehabilitate/Replace infrastructure identified as high risk priority in the Asset Management Plan •Continue annual sidewalk inspection program •Implement Watermain Directional Flushing Program •Implement Sewer flushing and CCTV annual program •Implement annual Traffic Count Program •Pursue available Provincial and Federal capital funding opportunities •Complete a stormwater management master plan. 2021 Business Plan | Operations Services Page 113 of 174 11 Future Departmental Directions: 3 year outlook 2023 •Continue Inter-Community Transit Service pilot project •Rehabilitate/Replace infrastructure identified as high risk priority in the Asset Management 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 •Implement Kinsmen Pedestrian Bridge decision •Pursue available Provincial and Federal capital funding opportunities 2021 Business Plan | Operations Services Page 114 of 174 12 Future Departmental Directions: 3 year outlook 2024 •Continue Inter-Community Transit Service pilot project •Rehabilitate/Replace infrastructure identified as high risk priority in the Asset 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. 2021 Business Plan | Operations Services Page 115 of 174 Project Listing Fleet130 Replace Water Unit 28 - Silverado Hybrid Pickup TruckX69 35,000 (35,000) Replace Fire Unit 37 - F250 Pickup TruckX68 88,000 (88,000) Replace Fire Unit 38 - Escape Hybrid SUVX67 50,000 (50,000) Replace Building Unit 39 - Escape Hybrid SUVX66 46,000 (46,000) Replace Hydro Unit 65 - Hybrid Bucket TruckX65 50,000 (50,000) Replace Cemetery Unit 87 -310 BackhoeX64 175,000 (175,000) Replace Parks Unit 88 - 4720 TractorX63 222,000 (222,000) Replace Roads Unit 203 - Mower SZ60 CommercialX62 46,000 (46,000) New Cemetery Unit - Mower Tractor with attachmentX61 65,000 (65,000) New Parks/Facilities Unit - Mini Cargo VanX60 40,000 (40,000) Total 130 Fleet 817,000 (732,000)(85,000) Engineering210 OSIM InspectionX90 45,000 45,000 Master Transportation StudyX55 80,000 (46,800)33,200 Kismen Bridge Upgrade DesignX54 60,000 (6,000)54,000 Asset Managment (FCM)X53 120,000 (50,000)(70,000)FCM Grant -pending approval Total 210 Engineering 305,000 (50,000)(70,000)(52,800)132,200 Public Works220 Asphalt ProgramX99 400,000 (400,000)Federal Gas Tax Sidewalk Connectivity ProgramX96 200,000 (138,600)61,400 Vienna RoadX95 961,000 (864,900)96,100 Connecting Link Concession St W - Rolph to CharoletteX94 1,681,000 (1,312,000)(163,400)205,600 ICIP Grant Rolling Meadows Phase 2 of 2X93 769,600 (257,000)512,600 Federal Gas Tax, OCIF formula Total 220 Public Works 4,011,600 (2,833,900)(302,000)875,700 Airport240 General Aviaton Access RoadX51 195,000 (195,000) Total 240 Airport 195,000 (195,000) Storm Sewers260 Vienna RoadX95 961,000 (864,900)96,100 Connecting Link Expenditures Contribution to Reserves Grants Tax Supported Debt Reserves DC Reserves Donation Miscellaneous User Pay Debt Taxation Comments 2021 Capital Project Listing - New Requests Operations Run Date: 12/11/20 2:22 PM Page 13 Page 116 of 174 Concession St W - Rolph to CharoletteX94 476,000 (328,900)147,100 Rolling Meadows Phase 2 of 2X93 312,400 312,400 Total 260 Storm Sewers 1,749,400 (864,900)(328,900)555,600 Total Project Listing $7,078,000 ($3,748,800)($997,000)($683,700)($85,000)$1,563,500 Expenditures Contribution to Reserves Grants Tax Supported Debt Reserves DC Reserves Donation Miscellaneous User Pay Debt Taxation Comments 2021 Capital Project Listing - New Requests Operations Run Date: 12/11/20 2:22 PM Page 13 Page 117 of 174 Water 28 Chevrolet Light Duty Silverado Hybrid Pickup Truck 2010 $35,000 $35,000 25% Likely 3.0 Moderate High High risk of battery failure. Estimated Useful Life = 8 years. Fire 37 Ford Medium Duty F250 Pickup Truck 2007 $88,000 $88,000 19% Highly Probable 4.0 Major Extreme Existing unit #37 will be transferred to Engineering as a new vehicle to their compliment only has 60,000km, Engineering will only use about 6 months per year. Estimated Useful Life = 8 years. Fire 38 Ford Light Duty Escape Hybrid SUV 2011 $50,000 $50,000 37% Likely 4.0 Major High High risk of battery failure. Estimated Useful Life = 8 years. Building 39 Ford Light Duty Escape Hybrid SUV 2011 $46,000 $46,000 37% Likely 2.0 Minor Medium High risk of battery failure. Estimated Useful Life = 8 years. Hydro 65 International Heavy Duty 4300 Hybrid Bucket Truck 2009 $50,000 $50,000 25% Likely 1.0 Slight High Hybrid battery has already failed once. High risk of failure. Estimated Useful Life = 12 years. Cemetery 87 John Deere Off Road Equipment 310 Backhoe 2003 $175,000 $175,000 45% Likely 4.0 Major High High risk of failure. Estimated Useful Life = 12 years. Parks 88 John Deere Off Road Equipment 4720 Tractor 2006 $222,000 $222,000 0% Highly Probable 3.0 Moderate Extreme Extreme risk of failure. Parks has requested an upgrade to a larger unit to meet their current needs. Estimated Useful Life = 15 years. Roads 203 Cub Cadet Off Road Equipment SZ60 Commerical 2016 $46,000 $46,000 10% Highly Probable 4.0 Major Extreme Extreme risk of failure. Hydrostatic drive has failed once, This is the only mower available for roads. Failure would impact grass cutting service to Community. Estimated Useful Life = 5 years. Cemetery NEW Attachment Boom Flail Attachment for Tractor $65,000 $65,000 Boom Flail Mower Attachment for upgraded unit #88 Parks/Facilities NEW Light Duty Mini Cargo Van/ With Tool Storage $40,000 $40,000 Facilities division in need of enclosed cargo van for carrying tools. Unit Replacement Sub-Total $817,000 $817,000 Savings $0 Consequence of Failure Description Comments Consequence of Failure Type of Service Score New Unit Replacement Cost Estimate Alternative Replacement Cost Estimate Probability of Failure % Remaining Service Life (%RSL) Probability of Failure Description Description Replacement Options Overall Asset Risk Asset Management Fleet Replacement Strategy - 2021 Capital Plan YearDepartmentVehicle Number Make Type Page 118 of 174 Page 119 of 174 Page 120 of 174 Page 121 of 174 Page 122 of 174 Page 123 of 174 Page 124 of 174 Page 125 of 174 Page 126 of 174 Page 127 of 174 Page 128 of 174 Page 129 of 174 Page 130 of 174 Water 28 Chevrolet Light Duty Silverado Hybrid Pickup Truck 2010 $35,000 $35,000 25%Likely 3.0 Moderate High High risk of battery failure. Estimated Useful Life = 8 years. Fire 37 Ford Medium Duty F250 Pickup Truck 2007 $88,000 $88,000 19%Highly Probable 4.0 Major Extreme Existing unit #37 will be transferred to Engineering as a new vehicle to their compliment only has 60,000km, Engineering will only use about 6 months per year. Estimated Useful Life = 8 years. Fire 38 Ford Light Duty Escape Hybrid SUV 2011 $50,000 $50,000 37%Likely 4.0 Major High High risk of battery failure. Estimated Useful Life = 8 years. Building 39 Ford Light Duty Escape Hybrid SUV 2011 $46,000 $46,000 37%Likely 2.0 Minor Medium High risk of battery failure. Estimated Useful Life = 8 years. Hydro 65 International Heavy Duty 4300 Hybrid Bucket Truck 2009 $50,000 $50,000 25%Likely 1.0 Slight High Hybrid battery has already failed once. High risk of failure. Estimated Useful Life = 12 years. Cemetery 87 John Deere Off Road Equipment 310 Backhoe 2003 $175,000 $175,000 45%Likely 4.0 Major High High risk of failure. Estimated Useful Life = 12 years. Parks 88 John Deere Off Road Equipment 4720 Tractor 2006 $222,000 $222,000 0%Highly Probable 3.0 Moderate Extreme Extreme risk of failure. Parks has requested an upgrade to a larger unit to meet their current needs. Estimated Useful Life = 15 years. Roads 203 Cub Cadet Off Road Equipment SZ60 Commerical 2016 $46,000 $46,000 10%Highly Probable 4.0 Major Extreme Extreme risk of failure. Hydrostatic drive has failed once, This is the only mower available for roads. Failure would impact grass cutting service to Community. Estimated Useful Life = 5 years. Cemetery NEW Attachment Boom Flail Attachment for Tractor $65,000 $65,000 Boom Flail Mower Attachment for upgraded unit #88 Parks/Facilities NEW Light Duty Mini Cargo Van/ With Tool Storage $40,000 $40,000 Facilities division in need of enclosed cargo van for carrying tools. Unit Replacement Sub-Total $817,000 $817,000 Savings Description Replacement Options Overall Asset Risk Asset Management Fleet Replacement Strategy - 2021 Capital Plan YearDepartmentVehicle Number Make Type $0 Consequence of Failure Description Comments Consequence of Failure Type of Service Score New Unit Replacement Cost Estimate Alternative Replacement Cost Estimate Probability of Failure % Remaining Service Life (%RSL) Probability of Failure Description Page 131 of 174 25 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 1,493,500 1,502,300 8,800 0.6% Total Revenues 1,493,500 1,502,300 8,800 Expenditures Labour 325,100 331,100 6,000 1.8% Purchases 567,000 576,000 9,000 1.6% Contracted Services 7,500 7,500 0.0% Contribution to Reserves 100,000 100,000 0.0% Interfunctional Adjustments 8,000 8,200 200 2.5% Debt Principal & Interest 408,400 452,300 43,900 10.7%1 Total Expenditures 1,416,000 1,475,100 59,100 Total Net Levy 77,500 27,200 (50,300) Notes: 1 Corporate Fleet Replacements Page 132 of 174 26 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Total Revenues Expenditures Labour 260,300 247,500 -12,800 (4.9%) Purchases 11,700 15,000 3,300 28.2% Interfunctional Adjustments -14,700 -23,000 -8,300 56.5%1 Total Expenditures 257,300 239,500 -17,800 Total Net Levy (257,300)(239,500)17,800 Notes: 1 Staff time allocations Page 133 of 174 27 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 50,000 50,000 0.0% User Charges 86,200 128,000 41,800 48.5%1 Total Revenues 136,200 178,000 41,800 Expenditures Labour 508,400 602,900 94,500 18.6%2 Purchases 26,700 28,500 1,800 6.7% Contracted Services 50,000 50,000 0.0% Interfunctional Adjustments -167,100 -221,700 -54,600 32.7%3 Total Expenditures 418,000 459,700 41,700 Total Net Levy (281,800)(281,700)100 Notes: 1 Increased revenue from Engineering of County Assets 2 New FTE request 3 Staff time allocations - New FTE Request Page 134 of 174 28 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 79,000 90,000 11,000 13.9%1 Total Revenues 79,000 90,000 11,000 Expenditures Labour 998,200 1,067,600 69,400 7.0%2 Purchases 532,200 617,800 85,600 16.1%3 Contracted Services 302,400 322,000 19,600 6.5%4 Interfunctional Adjustments 583,600 594,300 10,700 1.8% Debt Principal & Interest 568,300 555,840 -12,460 (2.2%) Total Expenditures 2,984,700 3,157,540 172,840 Total Net Levy (2,905,700)(3,067,540)(161,840) Notes: 1 Increased revenue from The County 2 Annual increases 3 Supplies, Insurance, HLW 4 Streetlight Services Page 135 of 174 29 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Levy, PILS 140,500 140,500 0.0% Total Revenues 140,500 140,500 Expenditures Labour 27,000 32,200 5,200 19.3%2 Purchases 10,000 10,000 0.0% Contracted Services 35,000 35,000 0.0% Contribution to Reserves 9,000 4,100 -4,900 (54.4%) Interfunctional Adjustments 46,100 46,100 0.0% Debt Principal & Interest 13,400 13,100 -300 (2.2%) Total Expenditures 140,500 140,500 Total Net Levy Notes: 1 Staff Time allocations Page 136 of 174 30 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 5,000 5,000 0.0% User Charges 386,600 387,300 700 0.2% Total Revenues 391,600 392,300 700 Expenditures Labour 119,900 122,600 2,700 2.3% Purchases 248,200 251,100 2,900 1.2% Contracted Services 32,000 33,500 1,500 4.7% Interfunctional Adjustments 20,400 20,600 200 1.0% Debt Principal & Interest 20,300 5,500 -14,800 (72.9%)1 Total Expenditures 440,800 433,300 -7,500 Total Net Levy (49,200)(41,000)8,200 Notes: 1 Debt Maturity Page 137 of 174 31 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 118,300 138,300 20,000 16.9%1 User Charges 132,400 126,400 (6,000)(4.5%) Total Revenues 250,700 264,700 14,000 Expenditures Labour 72,200 84,100 11,900 16.5%2 Purchases 110,900 110,000 -900 (0.8%) Contracted Services 118,500 107,000 -11,500 (9.7%)3 Interfunctional Adjustments 138,500 132,500 -6,000 (4.3%) Total Expenditures 440,100 433,600 -6,500 Total Net Levy (189,400)(168,900)20,500 Notes: 1 Additional Revenue from the County 2 Staff time allocation 3 Reduced Subcontractor Expense Page 138 of 174 32 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 421,200 490,300 69,100 16.4%1 User Charges 44,800 47,200 2,400 5.4% Total Revenues 466,000 537,500 71,500 Expenditures Labour 86,800 85,200 -1,600 (1.8%) Purchases 58,300 33,400 -24,900 (42.7%)2 Contracted Services 460,600 584,700 124,100 26.9%3 Interfunctional Adjustments 8,700 8,200 -500 (5.7%) Total Expenditures 614,400 711,500 97,100 Total Net Levy (148,400)(174,000)(25,600) Notes: 1 Additional Inter-Community Grant Revenue 2 Reduced Supplies and Advertising Expense 3 Increased Contract Expense Page 139 of 174 Town Of Tillsonburg 2021 Business Plan Recreation, Culture & Parks November 30 , 2020 Page 140 of 174 2 2021 Business Objectives RCP Department Item Owner Project Value Target Date Completion of outstanding Capital Projects Director Q4 Develop 10-year RCP Capital Plan Director Q1 Implement Recommendations in the RCP Departmental Review Director Q2 Commence TCC Rehabilitation Project (subject to final approval)Director Q1 Initiate Facility Asset Management Plan Director Q4 Completion of New Waterslide Director Q2 Complete RCP Staff Recruitment/Realignment Director Q1 2021 Business Plan | Recreation, Culture & Parks Page 141 of 174 3 2021 Business Objectives Programs & Services Division Item Owner Project Value Target Date Implementation of New Booking Software Program Recreation $10,000 Q1 Ongoing Evaluation of Recreation Programs Recreation Q4 Develop a 10-Year Equipment Replacement Program Recreation Q4 2021 Business Plan | Recreation, Culture & Parks Page 142 of 174 4 2021 Business Objectives Culture & Heritage Division Item Owner Project Value Target Date Museum Marketing & Promotion Plan Curator $9,000 Q1 Development of a Municipal Cultural Plan Curator Q4 Evaluate Programs and Events 2021 & Beyond Curator Q2 2021 Business Plan | Recreation, Culture & Parks Page 143 of 174 5 2021 Business Objectives Parks & Facilities Division Item Owner Project Value Target Date Develop a Playground Replacement Plan Parks Q2 Develop a Sports Field Rehabilitation Plan Parks Q3 Upgrade Cemetery Laneway Phase 1 of 3 Cemeteries $25,000 Q3 HVAC & Boiler Replacement Plan Facilities $122,000 Q2 Initiate Facility Asset Management Plan Facilities Q4 2021 Business Plan | Recreation, Culture & Parks Page 144 of 174 6 2021 Capital Highlights Item Department Project Value Target Date Cemetery Upgrades –Building & Laneways Parks $50,000 Q3 Playground Equipment Replacement Program Parks $75,000 Q3 Parks & Trails Signage Replacement Parks $4,000 Q2 Facility Booking Software Replacement Recreation $10,000 Q1 Pathway Upgrades Parks $25,000 Q2 HVAC & Boiler Repl.(OPP,Museum & Station Arts)Facilities $122,000 Q2 Museum Marketing & Promotion Plan Culture $9,000 Q1 2021 Business Plan | Recreation, Culture & Parks Page 145 of 174 7 Item Department Project Value Target Date Dog Park Enhancements Parks $6,000 Q2 CSC Security Camera Replacement Facilities $20,000 Q2 Memorial Parking Lot Phase 2 Completion Admin $35,000 Q2 Arena Hot Water Tank Replacement Facilities $25,000 Q2 Community Centre Spot Repairs Facilities $60,000 Q3 2021 Business Plan | Recreation, Culture & Parks 2021 Capital Highlights Page 146 of 174 8 Risks •Capacity to meet expectations on proposed capital program is not available without appropriate levels of staffing •Museum collection storage space nearing capacity –will require a moratorium on collecting if not addressed in near future. •Maintaining legislative compliance in all areas of operations. •Grant funding for major infrastructure renewal projects is highly subscribed. •Aging volunteer/fundraiser base –not able to anticipate the same level as previously experienced. 2021 Business Plan | Recreation, Culture & Parks Page 147 of 174 9 Opportunities •Improve relationships with local community and user groups. •Continue energy consumption efficiencies through facility assessment & enhancements. •Facility upgrades through asset management programs to maximize life cycles for equipment and building envelopes. •Reap benefits from Departmental Service Review. •Increase online registration through new booking software program. •New hires within department bring fresh ideas and opportunity. 2021 Business Plan | Recreation, Culture & Parks Page 148 of 174 10 Future Departmental Directions: 3 year outlook 2022 Waterpark Building Façade Upgrades Parking Lot Preservation Plan Adoption of RCP 10-Year Capital Plan 2023 Waterpark Furnishings Upgrade Cemetery Master Plan Update Adoption of Facility Asset Management Plan 2024 Recreation Master Plan Update Sports Fields Upgrade Plan 2021 Business Plan | Recreation, Culture & Parks Page 149 of 174 Project ListingCem300Office RepairsX8925,00025,000Laneway ResurfacingX8825,00025,000Frost Box ThawerX8610,00010,000Total 300 Cem60,00060,000Parks450Parking Lot & Pathway UpgradesX8525,00025,000Playground Equipment ReplacmentX8475,00075,000Dog Park EnhancementX836,0006,000Parks & Trails Signage ReplacementX824,0004,000Total 450 Parks110,000110,000Rec - Programs460Booking SoftwareX8110,00010,000Total 460 Rec - Programs10,00010,000Rec - Bldg Mtce465CSC Security Cameras ReplacementX7720,00020,000Station Arts - HVAC ReplacementX7615,00015,000Memorial Parking Lot Phase 2X7335,00035,000Arena Hot Water TanksX7225,00025,000TCC Building Envelope Spot RepairsX7160,00060,000Total 465 Rec - Bldg Mtce155,000155,000Museum475Boiler ReplacementX7550,00050,000Museum Storage SystemX4810,00010,000Museum Marketing & Promotion PlanX479,0009,000Total 475 Museum59,00010,00069,000Total Project Listing$394,000$10,000$404,000ExpendituresContributionto ReservesGrantsTax SupportedDebtReservesDCReservesDonationMiscellaneousUser PayDebtTaxationComments2021 Capital Project Listing - New RequestsRecreation, Culture & ParksRun Date: 12/11/20 12:20 PMPage 11Page 150 of 174 Page 151 of 174 Page 152 of 174 Page 153 of 174 Page 154 of 174 Page 155 of 174 Page 156 of 174 Page 157 of 174 Page 158 of 174 Page 159 of 174 Page 160 of 174 Page 161 of 174 Page 162 of 174 Page 163 of 174 Page 164 of 174 Page 165 of 174 Page 166 of 174 28 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 130,800 153,200 22,400 17.1%1 Other Revenue 18,500 18,500 0.0% Total Revenues 149,300 171,700 22,400 Expenditures Labour 122,100 152,400 30,300 24.8%2 Purchases 43,500 70,600 27,100 62.3%3 Contracted Services 21,200 21,000 -200 (0.9%) Interfunctional Adjustments 76,400 76,700 300 0.4% Debt Principal & Interest 2,300 2,300 Total Expenditures 263,200 323,000 59,800 Total Net Levy (113,900)(151,300)(37,400) Notes: 1 Increased User Charges 2 Increased FTE request 3 Supplies Expense, Memorial benches, trees Page 167 of 174 29 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 34,900 28,300 (6,600)(18.9%)1 Other Revenue 5,200 1,600 (3,600)(69.2%) Contribution from Reserves 3,500 (3,500)(100.0%) Total Revenues 43,600 29,900 (13,700) Expenditures Labour 249,800 260,000 10,200 4.1% Purchases 135,100 126,300 -8,800 (6.5%)2 Contracted Services 196,300 259,400 63,100 32.1%3 Contribution to Reserves 16,200 16,300 100 0.6% Interfunctional Adjustments 97,900 96,400 -1,500 (1.5%) Debt Principal & Interest 83,600 76,200 -7,400 (8.9%)4 Total Expenditures 778,900 834,600 55,700 Total Net Levy (735,300)(804,700)(69,400) Notes: 1 Reduced User Charges 2 Reduced Supplies Expense, Special Projects - Memorial benches 3 Increased Subcontractor Expenses 4 Debt Maturity Page 168 of 174 30 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 24,200 24,200 0.0% Total Revenues 24,200 24,200 Expenditures Labour 16,200 6,000 -10,200 (63.0%)1 Purchases 40,000 131,400 91,400 228.5%2 Total Expenditures 56,200 137,400 81,200 Total Net Levy (32,000)(113,200)(81,200) Notes: 1 Staff time allocations 2 Reallocation of Costs Page 169 of 174 31 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 42,700 42,700 0.0% User Charges 1,338,700 811,300 (527,400)(39.4%)1 Other Revenue 42,800 12,500 (30,300)(70.8%)2 Total Revenues 1,424,200 866,500 (557,700) Expenditures Labour 1,457,200 1,530,900 73,700 5.1%3 Purchases 276,300 273,400 -2,900 (1.0%) Interfunctional Adjustments 140,400 148,300 7,900 5.6%4 Debt Principal & Interest 15,000 -15,000 (100.0%)5 Total Expenditures 1,888,900 1,952,600 63,700 Total Net Levy (464,700)(1,086,100)(621,400) Notes: 1 Reduced Rates & Fees - COVID 2 Brochure Advertising Revenue 3 PT labour increase 4 Staff time allocations 5 Debt Maturity Page 170 of 174 32 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 7,300 3,600 (3,700)(50.7%) Total Revenues 7,300 3,600 (3,700) Expenditures Labour 891,600 1,071,200 179,600 20.1%1 Purchases 626,100 656,200 30,100 4.8% Contracted Services 327,300 388,700 61,400 18.8%2 Interfunctional Adjustments 81,000 93,400 12,400 15.3%3 Debt Principal & Interest 591,000 590,400 -600 (0.1%) Total Expenditures 2,517,000 2,799,900 282,900 Total Net Levy (2,509,700)(2,796,300)(286,600) Notes: 1 Increased PT labour - COVID 2 3 Staff time allocations Increase to PM Capstone Generator Contract Page 171 of 174 33 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues User Charges 106,300 112,500 6,200 5.8%1 Total Revenues 106,300 112,500 6,200 Expenditures Purchases 14,800 14,400 -400 (2.7%) Contribution to Reserves 26,300 12,500 -13,800 (52.5%)1 Debt Principal & Interest 32,000 31,000 -1,000 (3.1%) Total Expenditures 73,100 57,900 -15,200 Total Net Levy 33,200 54,600 21,400 Notes: 1 Rent increase contributed to reserves Page 172 of 174 34 2020 2021 Budget %Note Budget Budget Variance Variance Reference Revenues Grants 29,400 18,900 (10,500)(35.7%)1 User Charges 17,000 6,300 (10,700)(62.9%)2 Other Revenue 22,000 7,000 (15,000)(68.2%)3 Contribution from Reserves 30,300 30,300 4 Total Revenues 68,400 62,500 (5,900) Expenditures Labour 291,000 279,300 -11,700 (4.0%) Purchases 98,700 84,400 -14,300 (14.5%)5 Contracted Services 55,800 15,000 -40,800 (73.1%)6 Interfunctional Adjustments 21,600 22,000 400 1.9% Total Expenditures 467,100 400,700 -66,400 Total Net Levy (398,700)(338,200)60,500 Notes: 1 Reduced Grants - Exhibits 2 Programs and Admissions - COVID 3 Special Revenue - COVID 4 COVID19 Federal Grant 5 Reduced Special Projects -Exhibits 6 Reallocation of Costs Page 173 of 174 THE CORPORATION OF THE TOWN OF TILLSONBURG BY-LAW 2020-113 A BY-LAW to confirm the proceedings of Council at its meeting held on the 30th day of November, 2020. 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 30, 2020, 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. This by-law shall come into full force and effect on the day of passing. READ A FIRST AND SECOND TIME THIS 30th DAY OF NOVEMBER, 2020. READ A THIRD AND FINAL TIME AND PASSED THIS 30th DAY OF NOVEMBER, 2020. ________________________________ MAYOR – Stephen Molnar _______________________________ TOWN CLERK – Michelle Smibert Page 174 of 174