2015 FINAL BUDGET - CivicWeb County...Agenda: FINAL County Budget - March 18, 2015 182 - 186 c) Judith & Norman Alix Art Gallery 187 - 195 d) Museums 11. TAB 11 GENERAL GOVERNMENT

2015 FINAL BUDGET

THE CORPORATION OF THE COUNTY OF LAMBTON

(Approved March 18, 2015)

Page 1. TAB 1 EXECUTIVE SUMMARY

4 - 20 a) Highlights Regarding the 2015 Budget (PowerPoint). 2. TAB 2 OVERVIEWS 21 a) Upper Tier Tax Rate for General Purposes 22 b) PSAB Compliant Statement - Total Expense Comparison 2014 to

2015 23 c) PSAB Compliant Statement - Total Expenses (Cash and Non-Cash

Expenses) 2015 24 d) PSAB Compliant Statement - Total Revenues (Adjusted to For

Reserve and Debt Funding) 2015 25 e) Gross Expenditures - 2015 vs. 2014 Combined County Budget 26 f) Analysis of Impact on Tax Rate - 2015 Combined County Budget 3. TAB 3 CAO 27 - 29 a) Chief Administrative Officer (CAO) 4. TAB 4 CORPORATE SERVICES DIVISION 30 - 32 a) Legal Services/Clerk's Department 33 - 36 b) Human Resources Department 37 - 43 c) Information Technology Department 5. TAB 5 FINANCE, FACILITIES AND COURT SERVICES DIVISION 44 - 46 a) Financial Administration Services Department 47 - 49 b) Divisional Support Services Department 50 - 53 c) Court Services Department 54 - 58 d) Procurement & Project Management Department 59 - 63 e) Debt Charges - Operating Department

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Agenda: FINAL County Budget - March 18, 2015

6. TAB 6 INFRASTRUCTURE & DEVELOPMENT SERVICES DIVISION 64 - 71 a) Public Works Department - Roads Operations 72 - 74 b) Waste Management - Administration 75 - 78 c) Waste Management - Site Operations 79 - 81 d) Planning & Development Services Department 82 - 84 e) Building Services Department 7. TAB 7 PUBLIC HEALTH SERVICES DIVISION 85 - 88 a) Lambton Public Health - Administration 89 - 91 b) Lambton Public Health - Family Health 92 - 95 c) Lambton Public Health - Health Promotion 96 - 99 d) Lambton Public Health - Health Protection 100 - 102 e) Lambton Community Health Study 103 - 108 f) Emergency Medical Services Department 8. TAB 8 SOCIAL SERVICES DIVISION 109 - 115 a) Ontario Works Department 116 - 119 b) SPCS - Social Planning 120 - 123 c) SPCS - Lambton Shared Services Centre 124 - 127 d) SPCS - Circles 128 - 130 e) SPCS - Homelessness/Child Poverty Reduction 131 - 133 f) SPCS - Coronation Park Day Nursery 134 - 138 g) SPCS - Child Care and Children's Services 139 - 143 h) Housing Services Department 9. TAB 9 LONG-TERM CARE DIVISION 144 - 146 a) Long-Term Care Administration 147 - 152 b) Lambton Meadowview Villa 153 - 158 c) Marshall Gowland Manor 159 - 164 d) North Lambton Lodge 165 - 168 e) Long-Term Care Adult Enrichment Centres 10. TAB 10 CULTURAL SERVICES DIVISION 169 - 173 a) Library 174 - 181 b) Cultural Services Division Projects

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Agenda: FINAL County Budget - March 18, 2015

182 - 186 c) Judith & Norman Alix Art Gallery 187 - 195 d) Museums 11. TAB 11 GENERAL GOVERNMENT 196 - 199 a) County Council 200 - 203 b) Council Grants - Operating Department 204 - 206 c) Assessment 12. TAB 12 APPENDICES 207 - 226 a) TAB A Budget Minutes March 18, 2015 227 - 316 b) TAB B Funding Summary by Source 2015-2019

TCA & Non-TCA Prioritization Report 2015 TCA & Non-TCA Projects by Department

317 - 327 c) TAB C Analysis of Reserves, Reserve Funds and Trust Funds 328 - 333 d) TAB D Graphics 334 - 336 e) TAB E Total Revenue Source

2015 General Operating Revenue Analysis 2015 General TCA and Non-TCA Revenue Analysis

337 f) TAB F Comparison of the Levy by Municipality 338 - 341 g) TAB G 2015 Analysis of Debt Charges

Graphics - 2015-2033 Debt Charges Graphics - Debt Capacity % Utilization

342 - 385 h) TAB H PSAB Compliant Budget Reports

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1

Highlights of the 2015 Budget

The Corporation of

the County of

Lambton

March 18, 2015

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Positives

Province undertakes review of its services in an effort to control /eliminate its deficit Legislation introduced (e.g. Bill 31) Creation of the SPBPAR Secretariat Increased consultation on OMPF Program Design SAMS, long awaited update to social benefits software introduced

Negatives

Ontario Municipal Partnership Fund grants decreased $35 million for 2015 Still waiting for the SPBPAR Secretariat to report Provincial Government still has a deficit and continues to look for ways to further

reduce its spending “Saving” from New Ontario Provincial Police billing model will be phased in over 4

years Introduction of SAMS plagued with issues and deficiencies

Result?

Municipalities continue to wait AND there is little indication as to when the Province will move on any of these matters/issues

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1. Warden Case worked with AMO and the Western Ontario Wardens’ Caucus to push the Province to recognize the impact Provincial policies are having on the County and its Area Municipalities

2. Wardens and County senior staff worked with and supported delegations from Area Municipalities to various Ministers and organizations

3. Staff have pushed these concerns at Provincial Working Groups such as

• OMPF Reference Group

• SPBPAR Working Groups looking at MPAC, assessment in general and Landfills in particular

• MTO POA Collections Working Group

• OANHSS Finance Committee

• MCSS Ontario Works Working Groups

• Etc…

4. Industrial Wind Turbines

What’s the County been doing?

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• Third year of current Assessment cycle. This means that

new/updated assessment values only returned for properties

changed from 2013 (next re-assessment is during 2016)

• No change in Tax Policy options or tools available…

• Staff continue to work on:

• Proactive appeals

• On-going efforts to influence MPAC policies/practices

• Specific, high impact appeals such as multi-year dispute

regarding Waste Management’s Twin Creeks Landfill, etc.

Change in Weighted Assessment: increase of 2.79% (2014:3.42%)

Real Growth in Weighted Assessment is 0.27%

Therefore only $180,125 (2014 - $492,442) in

new funding from taxation is available this year.

2015 Property Assessment

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Issued/approved at 12/31/13 $27,228,693 Issued/approved at 12/31/14 $27,507,551 Change $ 278,858 Anticipated issued/approved to 12/31/15 $24,552,901 Change ($ 2,954,650) • Projected Debt Capacity utilization during 2015 from existing,

committed debt is 28.9%

• $1,362,000 (2014 - $3,624,800) in new Debt being proposed

• Debt will fund 6 TCA Projects (2014 – 11): 3 projects for facilities and 3 bridge projects in Public Works

• Additional $403,000 to be drawn from “IT Revolving Credit” to fund this year’s Corporate refresh of computers and printers

• County continues to be a “low” borrower

• County’s credit rating increased to AA-/Stable from A+/Stable

Debt Level and Utilization

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Non-discretionary Impacts

($ 200,000) Reduced cost (premiums & reserve) for General Insurance

$ 40,000 Additional funding for large Tax Appeals (e.g. Landfills)

$ 85,000 Projected increase in Tax Write-offs

$ 48,784 Higher Court Security costs

$ 21,925 Increased Sarnia Planning Grant

($ 625,500) Decrease in total Salaries/Wages

($ 368,000) Reduction on premiums for contracted and mandatory Benefits

$ 344,800 Contribution to Reserves based on prior year's levy

$ 503,000 Third year of 10 year phased-in funding for Amortization Costs

$ 198,579 Increased rent-related costs for the LSSC

$ 48,588 INCREASE in Expenditures

($ 254,138) New Project funding from the Province of Ontario

$ 126,800 Expected reduction in Supplemental Taxes/PILs received

($ 163,710) Increase in Court Security Grant

$ 459,015 Lower POA Fine revenues based on 5 year rolling average

$ 167,967 REDUCTION in non-tax Revenues

Contribution to Reserves

$ 667,130 1% to “operating” and “capital” Reserves

$1,334,260 2% to the Opportunities and Contingency Reserve

$1,866,000 Programmed funding for Amortization of existing TCAs

$3,867,390 Total

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Budget Impact Report provided to Council when the Draft Budget was released details direct and indirect forces affecting the County’s financial situation and how they impacted development of the 2015 Budget

Goal in setting the Budget is always to balance respect for taxpayer with need to maintain programs

Programmed funding for the replacement of EXISTING assets (TCAs) is allowing this significant deficit to be addressed in a sustainable manner. Needed as cannot rely on Federal or Provincial Governments to finance

Funding reductions from the Province have been incorporated as known. However, as “contracts” with Provincial Ministries were not finalized when Budget was approved, these impacts may change

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Enhanced to provide better information to ALL users of County Budgets

Department’s Areas of Responsibility now details any non-tax revenues the department relies on and to what extent these impact its operations. Also provides an explanation of the department’s “Program Specific “ expenditures

“Program Specific” expenditures are those costs incurred by a department or program that are unique to its operations, and will vary in both amount and variety depending on the services being delivered.

Under “Summary of Changes and Reasons Why”, departments detail why their expenditures have increased or decreased and how this has impacted the level of services being provided for under its operating budget.

This section also details, at high level, proposed spending on both TCA and Non-TCA projects. Specific details of projects are shown on individual “Capital Project” sheets following line-by-line budget schedules

“Amortization Expense” details any non-cash expenses that are accounted for under the department’s budget

The “Impacts” section provides Council with insights as to how the activities of the department would be impacted should its budget change from that being presented

“Scheduled FTEs” shows the number of staff positions needed to provide the department’s services

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2015 Budget – Cash Requirements Overview

Fiscal Period Expenditures Taxation Req’d

OPERATING 2015 $167,623,201 $58,411,743

2014 $167,798,542 $57,936,890

Change ($ 175,341) $ 474,853

NON-TCA 2015 $ 5,532,660 $ 5,115,460

2014 $ 4,471,414 $ 4,150,552

Change $ 1,061,246 $ 964,908

TCA 2015 $ 15,082,105 $ 5,046,826

2014 $ 15,219,883 $ 4,625,585

Change ($ 137,778) $ 421,241

TOTAL CHANGE $ 748,127 $ 1,861,002

0.40% 2.79%

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Total Combined Cash Requirements Budget Fiscal Period Total Expenditures Taxation Req’d

2015 $188,237,966 $68,574,029

2014 $187,489,839 $67,713,027

Gross increase in Levy $ 1,861,002

LESS: New Assessment in Tax Roll as returned (180,125)

Net Impact from Budget on Taxation $ 1,680,877

Net % Increase in funding from Taxation Required: 2.52%

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2015 Budget proposes an increase in funding from taxes of

2.52%

Since 2008, total expenditures have increased an average of

1.47% per annum vs. the average annual increase in inflation of

1.52%

The County’s 2015 tax rates remain essentially unchanged from

2014 (a reduction of 0.007%).

The cumulative REDUCTION in tax rates since 2008: -12.01%

Expenditures for TCA and Non-TCA Projects have been set at

the level necessary to maximize use of Federal Gas Tax and

OCIF monies while fully complying with the County’s obligations

under these Programs

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Background

• Formal Policy adopted by Council in 2008 • Reaffirmed and augmented following review in 2011 • Grants to small rural organizations remain “Grandfathered” • All applicants advised of policy • New applicants advised by staff in writing as to whether their applications are “compliant” and asked to

confirm whether they wish to present to Council

Three new requests approved SLEP and TSL contractual payments adjusted for inflation SLEP granted additional one-time funding of $155,000 While it has no impact on the County’s 2015 Budget, Council

did agree to provide $5 million to Lambton College no earlier than 2016, contingent on it securing funding from the Federal and Provincial Governments

Funding from taxation in 2015 increased by $22,947. $217,000 in new, one-time payments funded from Reserves

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Referred to Budget

As per Council directive, the DRAFT Budget did not include any

matters “Referred to Budget” by Council

Council addressed the three matters in this category for 2015 as

follows:

• SouthWestern Integrated Fibre Technology (SWIFT) – Tabled

2 months to allow for additional information to be provided

• Lambton Gateway Sign Project – Deferred to 2016 Budget to

allow for a design concept to be developed

• Paved Shoulders on County Road 35 (LaSalle Line) –

Deferred to 2017 to allow for enhanced project scoping, cost

estimates and public consultation

There is currently no impact on the County’s 2015 Budget associated

with any of these decisions. Should Council decide to support the

SWIFT initiative when the requested Report is received, it will need to

decide at that time how to fund it.

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Budget Meetings Schedule

March 4, 2015

• Presentations from community organizations in support of Council

grant requests were received

• Treasurer reported on funding of amortization expenses and

implications to County’s current and future fiscal condition

March 18, 2015

• Council reviewed Departmental Budgets and considered Grant

requests and matters referred to Budget.

• Unless a Motion to change/delete/add was considered, individual

Departmental Budgets considered approved as presented

• After “adjusting” Motions approved, Council approved the 2015

County Budget “as amended”

• By-Law to approve Proactive Assessment Appeals and By-Law to

Approve Budget adopted

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Other Key 2015 “Budget” Dates

• March 31, 2015: Deadline for filing Assessment Appeals

• May 6, 2015: Receipt of Staff’s recommendations for 2015 Tax Policy

Approval of By-Laws required for 2015 Tax Policy

• May 20, 2015: 1st Quarter Budget/Actual Report presented

• July 8, 2015: Approval of By-Laws to implement 2015 Tax Capping (if Area Municipalities prepared) or Capping

Contingency plan to facilitate billings (if not)

• August 19, 2015: 2nd Quarter Budget/Actual Report presented

• September 2, 2015: Approval of By-Laws to implement 2015 Tax Capping (if not approved in July)

Work begins on developing 2016 Budget

• November 18, 2015 3rd Quarter Budget/Actual Report presented

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Annual average increase in County’s spending since 2008 has been 1.47% vs. average annual increase in inflation of 1.52%

Funding from Tax Base will increase 2.52% NET

$180,125 in Real Assessment Growth available to fund activities without impacting 2015 tax levels

Essentially No Change in Tax Rates

Contributions to Reserves and programmed funding of amortization leading to a sustainable means of ensuring that the cost of replacing all existing TCAs is funded, has been maintained

Existing, mandated service levels maintained

2015 Draft Budget in Summary

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mailto:[email protected]:[email protected]:[email protected]:[email protected]

Schedule "A"

Property Class RTC/RTQ Full CVA Tax Ratio % of Weighted CVA Effective Taxes

Full rate Tax Rate

Residential & Farm RT 10,137,047,368 1.000000 100% 10,137,047,368 0.00447818 45,395,554

Residential & Farm, Upper Tier & Education taxable RL 534,625 1.000000 100% 534,625 0.00447818 2,394

Res. Farmland Awaiting Dev. Ph 1 R1 12,628,325 1.000000 35% 4,419,914 0.00156736 19,793

Commercial Farmland Awaiting Dev. Ph 1 C1 486,750 1.000000 35% 170,363 0.00156736 763

Industrial Taxable Farmland 1 I1 4,835,530 1.000000 35% 1,692,436 0.00156736 7,579

Multi-Residential MT 319,827,249 2.400000 100% 767,585,398 0.01074764 3,437,388

Multi-Residential New Construction NT 10,291,418 1.000000 100% 10,291,418 0.00447818 46,087

Commercial General CM 32,380,000 1.627101 100% 52,685,530 0.00728646 235,935

Commercial (occupied) CT 935,128,826 1.627101 100% 1,521,549,048 0.00728646 6,813,775

Commercial New Construction Taxable Full XT 93,453,840 1.627101 100% 152,058,837 0.00728646 680,947

Commercial Vacant Units Excess Land CU 16,852,801 1.627101 70% 19,194,847 0.00510052 85,958

Commercial New Construction Taxable Excess Land XU 900,371 1.627101 70% 1,025,496 0.00510052 4,592

Commercial Vacant Land CX 18,817,867 1.091161 100% 20,533,323 0.00488642 91,952

Parking Lot GT 602,425 1.091161 100% 657,343 0.00488642 2,944

Commercial Office DT 31,346,792 1.535798 100% 48,142,340 0.00687758 215,590

Commercial OfficeVacant DU 634,000 1.535798 70% 681,587 0.00481431 3,052

Commercial Office (New Construction) YT 1,161,778 1.535798 100% 1,784,256 0.00687758 7,990

Shopping Centres ST 163,847,486 2.083516 100% 341,378,859 0.00933037 1,528,757

Shopping Centre New Construction Full ZT 47,954,688 2.083516 100% 99,914,360 0.00933037 447,435

Shopping Centres Vacant SU 451,514 2.083516 70% 658,516 0.00653126 2,949

Shopping Centre New Construction Excess Land ZU 759,891 2.083516 70% 1,108,272 0.00653126 4,963

Industrial Occupied IT 163,852,530 2.047572 100% 335,499,853 0.00916940 1,502,430

Industrial (New Construction) Taxable Full JT 15,473,988 2.047572 100% 31,684,105 0.00916940 141,887

Industrial Vacant Units Excess Land IU 16,899,607 2.047572 65% 22,492,055 0.00596011 100,724

Industrial New Construction Excess Land JU 353,899 2.047572 65% 471,012 0.00596011 2,109

Industrial Vacant Land IX 19,832,597 2.047572 65% 26,395,636 0.00596011 118,204

Industrial Vacant Land (New Construction) JX 984,516 2.047572 65% 1,310,314 0.00596011 5,868

Large Industrial LT 152,732,236 3.003476 100% 458,727,605 0.01345012 2,054,266

Large Industrial Vacant LU 9,050,781 3.003476 65% 17,669,472 0.00874258 79,127

Large Industrial (New Construction) KT 52,544 3.003476 100% 157,815 0.01345012 707

Pipelines PT 378,768,028 1.342355 100% 508,441,156 0.00601131 2,276,893

Farmland FT 2,904,778,432 0.250000 100% 726,194,608 0.00111955 3,252,032

Managed Forests TT 3,021,486 0.250000 100% 755,372 0.00111955 3,383

15,495,744,188 15,312,913,139 68,574,029

Class 1 Rate 0.00447818

Current Year County Levy 68,574,029

COUNTY OF LAMBTON 2015 UPPER TIER TAX RATES FOR GENERAL PURPOSES

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PSAB Compliant Statement

Total Expense Comparison

2014 to 2015

%

DEPARTMENT 2014 2015 Difference Change

GENERAL GOVERNMENT

County Council 2,295,463 2,256,952 (38,511) (0.022)

County Grants 3,384,652 3,624,599 239,947 0.138

Assessment 1,955,457 1,918,052 (37,405) (0.021)

Total General Government 7,635,572 7,799,603 164,031 0.094

CAO

Chief Admin Office 613,688 645,230 31,542 0.018

CORPORATE SERVICES

Legal Services/Clerk's 284,000 288,547 4,547 0.003

Human Resources 1,379,869 1,403,038 23,169 0.013

Information Technology 3,341,665 3,420,134 78,469 0.045

Total Corporate Services 5,005,534 5,111,719 106,185 0.061

FINANCE, FACILITIES & COURT SERVICES

Financial Administration Services 915,843 938,448 22,605 0.013

Divisional Support Services 637,353 658,882 21,529 0.012

Court Services 3,255,417 3,266,195 10,778 0.006

Procurement & Project Management 854,199 1,026,038 171,839 0.099

Debt Charges 2,349,586 2,010,377 (339,209) (0.194)

Total Financial Services 8,012,398 7,899,940 (112,458) (0.064)

INFRASTRUCTURE & DEVELOPMENT SERVICES

PW - Roads 17,350,607 17,460,425 109,818 0.063

PW - Waste Management Admin 467,873 462,391 (5,482) (0.003)

PW - Waste Mgmt Site Opns 2,036,348 2,034,517 (1,831) (0.001)

Planning & Development Services 1,966,596 2,024,580 57,984 0.033

Building Services 846,979 820,304 (26,675) (0.015)

Total Infrastructure & Development 22,668,403 22,802,217 133,814 0.077

PUBLIC HEALTH SERVICES

Lambton Public Health 7,848,120 - (7,848,120) (4.499)

LPH - Administration/Office of MOH - 1,688,688 1,688,688 0.968

LPH - Health Promotion - 2,594,515 2,594,515 1.487

LPH - Health Protection - 2,984,941 2,984,941 1.711

LPH - Family Health - 3,745,830 3,745,830 2.147

Healthy Living Lambton 62,373 - (62,373) (0.036)

Ontario Tobacco Strategy Program 354,800 - (354,800) (0.203)

Community Health Study 15,000 15,000 0 0.000

Child Health & Dental Services 1,195,982 - (1,195,982) (0.686)

Healthy Babies/Children 1,064,993 - (1,064,993) (0.611)

Healthy Smiles Ontario 374,000 - (374,000) (0.214)

Emergency Medical Services 13,862,197 14,120,105 257,908 0.148

Total Public Health Services 24,777,465 25,149,079 371,614 0.213

SOCIAL SERVICES

Ontario Works 32,132,305 32,799,545 667,240 0.383

Social Planning & Program Support 782,336 823,991 41,655 0.024

Lambton Shared Services Centre 1,687,440 1,964,737 277,297 0.159

Circles 447,685 454,167 6,482 0.004

Homelessness/Child Poverty 2,727,432 3,366,964 639,532 0.367

CS - Coronation Park 2,407,684 275,985 (2,131,699) (1.222)

Child Care & Children Services 15,138,820 14,292,450 (846,370) (0.485)

Housing Services 12,268,499 11,854,002 (414,497) (0.238)

Total Social Services 67,592,201 65,831,841 (1,760,360) (1.009)

LONG-TERM CARE

Lambton Meadowview Villa 10,209,143 10,218,093 8,950 0.005

Marshall Gowland Manor 10,296,443 10,460,827 164,384 0.094

North Lambton Lodge 7,486,593 7,527,893 41,300 0.024

Adult Enrichment Centre-Petrolia 183,984 178,984 (5,000) (0.003)

Adult Enrichment Centre-Sarnia 270,104 263,282 (6,822) (0.004)

Total Long-Term Care 28,446,267 28,649,079 202,812 0.116

CULTURAL SERVICES

Library 6,141,635 6,394,462 252,827 0.145

Special Grants 168,863 75,751 (93,112) (0.053)

Special Student Grant 63,471 64,437 966 0.001

Public Internet Access 31,216 31,216 0 0.000

Creative County 132,500 130,500 (2,000) (0.001)

Alix Art Gallery 1,842,426 2,312,903 470,477 0.270

Lambton Heritage Museum 930,131 978,552 48,421 0.028

Oil Museum of Canada 334,778 333,596 (1,182) (0.001)

LHM Fundraising Initiatives 35,970 21,170 (14,800) (0.008)

Total Cultural Services 9,680,990 10,342,587 661,597 0.379

TOTAL GENERAL GROSS 174,432,518 174,231,295 (201,223) (0.115)

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Total Expenses (Cash and Non-Cash Expenses)

2015

Department Budget Non TCA TCA Non Cash Restated

2015 Adjustments Adjustments Adjustments 2015

GENERAL GOVERNMENT

County Council 6,124,342 3,867,390 2,256,952

County Grants 3,624,599 3,624,599

Assessment 1,918,052 1,918,052

Total General Government 11,666,993 3,867,390 0 0 7,799,603

CAO

Chief Admin Office 645,230 645,230

CORPORATE SERVICES

Legal Services/Clerk's 288,547 288,547

Human Resources 1,425,538 22,500 1,403,038

Information Technology 3,619,259 159,200 548,925 509,000 3,420,134

Total Corporate Services 5,333,344 181,700 548,925 509,000 5,111,719


Financial Administration Services 938,448 938,448

Divisional Support Services 658,882 658,882

Court Services 3,266,195 3,266,195

Procurement & Project Management 1,210,038 304,000 120,000 1,026,038

Debt Charges 8,342,016 6,331,639 2,010,377

Total Finance Services 14,415,579 6,331,639 304,000 120,000 7,899,940


PW - Roads 20,113,425 650,000 10,623,000 8,620,000 17,460,425

PW - Waste Management Admin 525,049 78,658 16,000 462,391

PW - Waste Mgmt Site Opns 2,034,517 2,034,517

Planning & Development Services 2,018,580 6,000 2,024,580

Building Services 820,204 100 820,304

Total Infrastructure & Development 25,511,775 728,658 10,623,000 8,642,100 22,802,217


LPH - Administration/Office of MOH 1,768,588 209,000 129,100 1,688,688

LPH - Health Promotion 2,594,515 2,594,515

LPH - Health Protection 2,984,941 2,984,941

LPH - Family Health 3,745,830 3,745,830

Lambton Community Health Study 15,000 15,000

Emergency Medical Services 14,656,005 552,400 519,500 536,000 14,120,105

Total Public Health Services 25,764,879 552,400 728,500 665,100 25,149,079

SOCIAL SERVICES

Ontario Works 33,296,045 494,000 5,000 2,500 32,799,545

Social Planning & Program Support 823,861 130 823,991

Lambton Shared Services Centre 1,930,650 21,215 87,698 143,000 1,964,737

Circles 454,167 454,167

Homelessness/Child Poverty 3,366,964 3,366,964

CS - Coronation Park 180,985 95,000 275,985

Child Care & Children Services 14,249,450 40,000 83,000 14,292,450

Housing Services 10,833,243 76,541 1,042,700 2,140,000 11,854,002

Total Social Services 65,135,365 591,756 1,175,398 2,463,630 65,831,841

LONG-TERM CARE

Lambton Meadowview Villa 10,430,965 347,872 371,000 506,000 10,218,093

North Lambton Lodge 7,716,138 469,435 266,810 548,000 7,527,893

Marshall Gowland Manor 10,856,980 677,986 387,167 669,000 10,460,827

Adult Enrichment Centre-Petrolia 178,984 178,984

Adult Enrichment Centre-Sarnia 263,282 263,282

Total Long-Term Care 29,446,349 1,495,293 1,024,977 1,723,000 28,649,079

CULTURAL SERVICES

Library 6,599,007 40,970 867,575 704,000 6,394,462

Special Grants 75,751 75,751

Special Student Grant 64,437 64,437

Public Internet Access 31,216 31,216

Alix Art Gallery 1,775,403 3,000 59,500 600,000 2,312,903

Lambton Heritage Museum 1,236,096 1,000 288,544 32,000 978,552

Oil Museum of Canada 380,882 2,600 76,686 32,000 333,596

Creative County 130,500 130,500

LHM Fundraising Initiatives 25,160 3,990 21,170

Total Cultural Services 10,318,452 51,560 1,292,305 1,368,000 10,342,587

TOTAL GENERAL GROSS 188,237,966 13,800,396 15,697,105 15,490,830 174,231,295

AGENDA ITEM #c)

PSAB Compliant Statement - Total Expenses (Cash and Non-Cash... Page 23 of 385


Revenues (Adjusted for Reserve and Debt funding)

2015

Department Budget Non TCA TCA Non Cash Restated

2015 Adjustments Adjustments Adjustments 2015

GENERAL GOVERNMENT

County Council 6,124,342 217,500 5,906,842

County Grants 3,624,599 3,624,599

Assessment 1,918,052 1,918,052

Total General Government 11,666,993 217,500 0 0 11,449,493

CAO

Chief Admin Office 645,230 - 645,230

CORPORATE SERVICES

Legal Services/Clerk's 288,547 288,547

Human Resources 1,425,538 99,500 1,326,038

Information Technology 3,619,259 762,402 2,856,857

Total Corporate Services 5,333,344 861,902 0 0 4,471,442


Financial Administration Services 938,448 938,448

Divisional Support Services 658,882 658,882

Court Services 3,266,195 3,266,195

Procurement & Project Management 1,210,038 206,800 1,003,238

Debt Charges 8,342,016 1,400,907 6,941,109

Total Finance Services 14,415,579 206,800 0 0 5,866,763


PW - Roads 20,113,425 3,256,750 16,856,675

PW - Waste Management Admin 525,049 78,658 446,391

PW - Waste Mgmt Site Opns 2,034,517 242,100 1,792,417

Planning & Development Services 2,018,580 13,823 2,004,757

Building Services 820,204 820,204

Total Infrastructure & Development 25,511,775 3,591,331 0 0 21,920,444


LPH - Administration/Office of MOH 1,768,588 9,500 1,759,088

LPH - Health Promotion 2,594,515 2,594,515

LPH - Health Protection 2,984,941 2,984,941

LPH - Family Health 3,745,830 3,745,830

Lambton Community Health Study 15,000 15,000

Emergency Medical Services 14,656,005 454,500 14,201,505

Total Public Health Services 25,764,879 464,000 0 0 25,300,879

SOCIAL SERVICES

Ontario Works 33,296,045 5,000 33,291,045

Social Planning & Program Support 823,861 823,861

Lambton Shared Services Centre 1,930,650 133,048 1,797,602

Circles 454,167 7,000 447,167

Homelessness/Child Poverty 3,366,964 1,184,700 2,182,264

CS - Coronation Park 180,985 180,985

Child Care & Children Services 14,249,450 304,774 13,944,676

Housing Services 10,833,243 295,500 10,537,743

Total Social Services 65,135,365 1,930,022 0 0 63,205,343

LONG-TERM CARE

Lambton Meadowview Villa 10,430,965 188,350 10,242,615

North Lambton Lodge 7,716,138 106,410 7,609,728

Marshall Gowland Manor 10,856,980 156,711 10,700,269

Adult Enrichment Centre-Petrolia 178,984 178,984

Adult Enrichment Centre-Sarnia 263,282 263,282

Total Long-Term Care 29,446,349 451,471 0 0 28,994,878

CULTURAL SERVICES

Library 6,599,007 170,200 6,428,807

Special Grants 75,751 13,089 62,662

Special Student Grant 64,437 64,437

Public Internet Access 31,216 21,948 9,268

Alix Art Gallery 1,775,403 86,400 1,689,003

Lambton Heritage Museum 1,236,096 208,350 1,027,746

Oil Museum of Canada 380,882 39,600 341,282

Creative County 130,500 45,000 85,500

LHM Fundraising Initiatives 25,160 7,800 17,360

Total Cultural Services 10,318,452 592,387 0 0 9,726,065

TOTAL GENERAL GROSS 188,237,966 8,315,413 0 0 171,580,537

AGENDA ITEM #d)

PSAB Compliant Statement - Total Revenues (Adjusted to For R... Page 24 of 385

COMPARISON SUMMARY COUNTY GROSS -- 2015 BUDGET

OPERATING GROSS BUDGET TOTAL COUNTY GROSS BUDGET

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)

BUDGET BUDGET % BUDGET BUDGET % BUDGET BUDGET % BUDGET BUDGET %

DEPARTMENT 2014 2015 DIFF CHANGE 2014 2015 DIFF CHANGE 2014 2015 DIFF CHANGE 2014 2015 DIFF CHANGE

GENERAL GOVERNMENT

1 County Council 2,297,563 2,256,952 (40,611) (0.024) 3,019,590 3,867,390 847,800 18.96 0 0 0 .0000 5,317,153 6,124,342 807,189 0.431

2 County Grants 3,384,652 3,624,599 239,947 0.14 0 0 0 .000 0 0 0 .000 3,384,652 3,624,599 239,947 0.128

3 Assessment 1,955,457 1,918,052 (37,405) (0.022) 0 0 0 .000 0 0 0 .000 1,955,457 1,918,052 (37,405) (0.020)

4 Total General Government 7,637,672 7,799,603 161,931 0.097 3,019,590 3,867,390 847,800 18.96 0 0 0 .0000 10,657,262 11,666,993 1,009,731 0.539

CAO

5 Chief Admin Office 613,688 645,230 31,542 0.019 0 0 0 .000 0 0 0 .000 613,688 645,230 31,542 0.017

CORPORATE SERVICES

6 Legal Services/Clerk's 284,000 288,547 4,547 0.003 0 0 0 .000 0 0 0 .000 284,000 288,547 4,547 0.002

7 Human Resources 1,402,369 1,425,538 23,169 0.014 0 0 0 .000 0 0 0 .000 1,402,369 1,425,538 23,169 0.012

8 Information Technology 2,601,535 2,693,434 91,899 0.055 246,630 376,900 130,270 2.913 379,875 548,925 169,050 1.111 3,228,040 3,619,259 391,219 0.209

9 Total Corporate Services 4,287,904 4,407,519 119,615 0.071 246,630 376,900 130,270 2.91 379,875 548,925 169,050 1.111 4,914,409 5,333,344 418,935 0.223


10 Financial Administration Services 915,843 938,448 22,605 0.013 0 0 0 .000 0 0 0 .0000 915,843 938,448 22,605 0.012

11 Divisional Support Services 637,353 658,882 21,529 0.013 0 0 0 .000 0 0 0 .000 637,353 658,882 21,529 0.011

12 Court Services 3,255,417 3,266,195 10,778 0.006 0 0 0 .000 0 0 0 .000 3,255,417 3,266,195 10,778 0.006

13 Procurement & Project Management 779,199 906,038 126,839 0.076 0 0 0 .0000 450,000 304,000 (146,000) (0.959) 1,229,199 1,210,038 (19,161) (0.010)

14 Debt Charges 8,769,578 8,342,016 (427,562) (0.255) 0 0 0 .000 0 0 0 .000 8,769,578 8,342,016 (427,562) (0.228)

15 Total Finance Services 14,357,390 14,111,579 (245,811) (0.146) 0 0 0 .0000 450,000 304,000 (146,000) (0.959) 14,807,390 14,415,579 (391,811) (0.209)

INFRASTRUCTURE & DEVELOPMENT

16 PW - Roads 9,050,607 8,840,425 (210,182) (0.125) 650,000 650,000 0 .0000 10,144,250 10,623,000 478,750 3.146 19,844,857 20,113,425 268,568 0.143

17 PW - Waste Management Administration 528,545 525,049 (3,496) (0.002) 0 0 0 .000 0 0 0 .000 528,545 525,049 (3,496) (0.002)

18 PW - Waste Management Site Operations 2,036,348 2,034,517 (1,831) (0.001) 0 0 0 .000 0 0 0 .0000 2,036,348 2,034,517 (1,831) (0.001)

19 Planning & Development Services 1,960,596 2,018,580 57,984 0.035 0 0 0 .000 0 0 0 .000 1,960,596 2,018,580 57,984 0.031

20 Building Services 846,879 820,204 (26,675) (0.016) 0 0 0 .000 0 0 0 .000 846,879 820,204 (26,675) (0.014)

21 Total Infrastructure & Development 14,422,975 14,238,775 (184,200) (0.110) 650,000 650,000 0 .0000 10,144,250 10,623,000 478,750 3.146 25,217,225 25,511,775 294,550 0.157


22 Lambton Public Health (formerly CHSD) 7,638,120 0 (7,638,120) (4.552) 0 0 0 .000 151,500 0 (151,500) (0.995) 7,789,620 0 (7,789,620) (4.155)

23 LPH - Administration/Office of MOH 0 1,559,588 1,559,588 0.929 0 0 0 .000 0 209,000 209,000 1.37 0 1,768,588 1,768,588 0.943

24 LPH - Health Promotion 0 2,594,515 2,594,515 1.546 0 0 0 .000 0 0 0 .000 0 2,594,515 2,594,515 1.384

25 LPH - Health Protection 0 2,984,941 2,984,941 1.779 0 0 0 .000 0 0 0 .000 0 2,984,941 2,984,941 1.592

26 LPH - Family Health 0 3,745,830 3,745,830 2.232 0 0 0 .000 0 0 0 .000 0 3,745,830 3,745,830 1.998

27 Healthy Living Lambton 62,373 0 (62,373) (0.04) 0 0 0 .000 0 0 0 .000 62,373 0 (62,373) (0.03)

28 Ontario Tobacco Strategy Program 354,700 0 (354,700) (0.211) 0 0 0 .000 0 0 0 .000 354,700 0 (354,700) (0.189)

29 Lambton Community Health Study 15,000 15,000 0 .000 0 0 0 .000 0 0 0 .000 15,000 15,000 0 .0000

30 Child Health & Dental Services 1,192,482 0 (1,192,482) (0.711) 0 0 0 .000 0 0 0 .000 1,192,482 0 (1,192,482) (0.636)

31 Healthy Babies/Children 1,053,993 0 (1,053,993) (0.628) 0 0 0 .000 0 0 0 .000 1,053,993 0 (1,053,993) (0.562)

32 Healthy Smiles Ontario 367,000 0 (367,000) (0.22) 0 0 0 .000 0 0 0 .0000 367,000 0 (367,000) (0.196)

33 Emergency Medical Services 13,312,197 13,584,105 271,908 0.162 543,724 552,400 8,676 0.194 1,663,000 519,500 (1,143,500) (7.513) 15,518,921 14,656,005 (862,916) (0.460)

34 Total Public Health Services 23,995,865 24,483,979 488,114 0.291 543,724 552,400 8,676 0.194 1,814,500 728,500 (1,086,000) (7.135) 26,354,089 25,764,879 (589,210) (0.314)

SOCIAL SERVICES

35 Ontario Works 32,623,305 33,291,045 667,740 0.398 0 0 0 .000 0 5,000 5,000 0.03 32,623,305 33,296,045 672,740 0.359

36 Social Planning & Program Support 782,236 823,861 41,625 0.025 0 0 0 .000 0 0 0 .000 782,236 823,861 41,625 0.022

37 Lambton Shared Services Centre 1,577,260 1,842,952 265,692 0.158 0 0 0 .000 64,698 87,698 23,000 0.151 1,641,958 1,930,650 288,692 0.154

38 Circles 447,685 454,167 6,482 0.004 0 0 0 .000 0 0 0 .000 447,685 454,167 6,482 0.003

39 Homelessness/Child Poverty 2,727,432 3,366,964 639,532 0.381 0 0 0 .000 0 0 0 .000 2,727,432 3,366,964 639,532 0.341

40 CS - Coronation Park 2,307,684 180,985 (2,126,699) (1.267) 0 0 0 .000 28,700 0 (28,700) (0.189) 2,336,384 180,985 (2,155,399) (1.150)

41 Child Care & Children's Services 15,053,620 14,209,450 (844,170) (0.503) 0 0 0 .000 40,000 40,000 0 .000 15,093,620 14,249,450 (844,170) (0.450)

42 Housing Services 9,586,065 9,790,543 204,478 0.122 0 0 0 .0000 725,000 1,042,700 317,700 2.087 10,311,065 10,833,243 522,178 0.279

43 Total Social Services 65,105,287 63,959,967 (1,145,320) (0.683) 0 0 0 .0000 858,398 1,175,398 317,000 2.083 65,963,685 65,135,365 (828,320) (0.442)

LONG TERM CARE

44 Long-Term Care Administration 0 0 0 .000 0 0 0 .000 0 0 0 .000 0 0 0 .0000

45 Lambton Meadowview Villa 10,027,515 10,059,965 32,450 0.019 0 0 0 .000 303,500 371,000 67,500 0.443 10,331,015 10,430,965 99,950 0.053

46 Marshall Gowland Manor 10,268,429 10,469,813 201,384 0.120 0 0 0 .000 189,650 387,167 197,517 1.298 10,458,079 10,856,980 398,901 0.213

47 North Lambton Lodge 7,379,778 7,449,328 69,550 0.041 0 0 0 .000 222,710 266,810 44,100 0.290 7,602,488 7,716,138 113,650 0.061

48 Adult Enrichment Centre-Petrolia 183,984 178,984 (5,000) (0.003) 0 0 0 .000 0 0 0 .000 183,984 178,984 (5,000) (0.003)

49 Adult Enrichment Centre-Sarnia 270,104 263,282 (6,822) (0.004) 0 0 0 .000 0 0 0 .000 270,104 263,282 (6,822) (0.004)

50 Total Long-Term Care 28,129,810 28,421,372 291,562 0.174 0 0 0 .000 715,860 1,024,977 309,117 2.031 28,845,670 29,446,349 600,679 0.320

CULTURAL SERVICES

51 Library 6,062,536 6,260,462 197,926 0.118 11,470 85,970 74,500 1.67 615,300 252,575 (362,725) (2.38) 6,689,306 6,599,007 (90,299) (0.048)

52 Special Grants 168,863 75,751 (93,112) (0.055) 0 0 0 .000 0 0 0 .000 168,863 75,751 (93,112) (0.050)

53 Special Student Grant 63,471 64,437 966 0.001 0 0 0 .000 0 0 0 .000 63,471 64,437 966 0.001

54 Public Internet Access 31,216 31,216 0 .0000 0 0 0 .000 0 0 0 .000 31,216 31,216 0 .0000

55 Creative County 132,500 130,500 (2,000) (0.001) 0 0 0 .000 0 0 0 .000 132,500 130,500 (2,000) (0.001)

56 Alix Art Gallery 1,545,426 1,715,903 170,477 0.102 0 0 0 .000 35,200 59,500 24,300 0.16 1,580,626 1,775,403 194,777 0.104

57 Lambton Heritage Museum 899,861 947,552 47,691 0.028 0 0 0 .0000 180,000 288,544 108,544 0.713 1,079,861 1,236,096 156,235 0.083

58 Oil Museum of Canada 302,418 304,196 1,778 0.001 0 0 0 .0000 26,500 76,686 50,186 0.330 328,918 380,882 51,964 0.028

59 LHM Fundraising Initiatives 41,660 25,160 (16,500) (0.010) 0 0 0 .000 0 0 0 .000 41,660 25,160 (16,500) (0.009)

60 Total Cultural Services 9,247,951 9,555,177 307,226 0.183 11,470 85,970 74,500 1.67 857,000 677,305 (179,695) (1.181) 10,116,421 10,318,452 202,031 0.108

61 TOTAL GENERAL GROSS 167,798,542 167,623,201 (175,341) (0.104) 4,471,414 5,532,660 1,061,246 23.734 15,219,883 15,082,105 (137,778) (0.905) 187,489,839 188,237,966 748,127 0.399

NON TANGIBLE CAPITAL ASSETS TANGIBLE CAPITAL ASSETS

AG

END

A ITEM

#e)

Gross E

xpenditures - 2015 vs. 2014 Com

bined County B

udgetP

age 25 of 385

OPERATING EXPENDITURES

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)

BUDGET BUDGET % BUDGET BUDGET % BUDGET BUDGET % BUDGET BUDGET %

DEPARTMENT 2014 2015 DIFFERENCE CHANGE 2014 2015 DIFFERENCE CHANGE 2014 2015 DIFFERENCE CHANGE 2014 2015 DIFFERENCE CHANGE

GENERAL GOVERNMENT

1 County Council (31,558) 127,632 159,190 0.239 3,019,590 3,867,390 847,800 1.271 0 0 0 .000 2,988,032 3,995,022 1,006,990 1.509

2 County Grants 3,384,652 3,407,599 22,947 0.034 0 0 0 .0000 0 0 0 .000 3,384,652 3,407,599 22,947 0.034

3 Assessment 1,955,457 1,918,052 (37,405) (0.056) 0 0 0 .0000 0 0 0 .000 1,955,457 1,918,052 (37,405) (0.056)

4 Total General Government 5,308,551 5,453,283 144,732 0.217 3,019,590 3,867,390 847,800 1.271 0 0 0 .000 8,328,141 9,320,673 992,532 1.488

CAO

5 Chief Admin Office 613,688 645,230 31,542 0.047 0 0 0 .0000 0 0 0 .000 613,688 645,230 31,542 0.047

CORPORATE SERVICES

6 Legal Services/Clerk's 219,000 223,547 4,547 0.007 0 0 0 .0000 0 0 0 .000 219,000 223,547 4,547 0.007

7 Human Resources 1,148,669 1,280,038 131,369 0.197 0 0 0 .0000 0 0 0 .000 1,148,669 1,280,038 131,369 0.197

8 Information Technology 2,497,493 2,559,937 62,444 0.094 197,630 235,900 38,270 0.057 17,500 19,975 2,475 0.004 2,712,623 2,815,812 103,189 0.155

9 Total Corporate Services 3,865,162 4,063,522 198,360 0.297 197,630 235,900 38,270 0.057 17,500 19,975 2,475 0.004 4,080,292 4,319,397 239,105 0.358


10 Financial Administration Services 912,763 935,368 22,605 0.034 0 0 0 .0000 0 0 0 .0000 912,763 935,368 22,605 0.034

11 Divisional Support Services 637,353 658,882 21,529 0.032 0 0 0 .0000 0 0 0 .000 637,353 658,882 21,529 0.032

12 Court Services (448,004) (141,822) 306,182 0.459 0 0 0 .0000 0 0 0 .000 (448,004) (141,822) 306,182 0.459

13 Procurement & Project Management 775,699 776,138 439 0.001 0 0 0 .0000 118,450 154,000 35,550 0.053 894,149 930,138 35,989 0.054

14 Debt Charges 2,256,278 2,206,332 (49,946) (0.075) 0 0 0 .0000 0 0 0 .000 2,256,278 2,206,332 (49,946) (0.075)

15 Total Financial Services 4,134,089 4,434,898 300,809 0.451 0 0 0 .0000 118,450 154,000 35,550 0.053 4,252,539 4,588,898 336,359 0.504

INFRASTRUCTURE & DEVELOPMENT

16 PW - Roads 6,808,172 6,718,881 (89,291) (0.134) 650,000 650,000 0 .0000 3,060,000 3,503,601 443,601 0.665 10,518,172 10,872,482 354,310 0.531

17 PW - Waste Management Administration 300,951 307,733 6,782 0.010 0 0 0 .0000 0 0 0 .000 300,951 307,733 6,782 0.010

18 PW - Waste Management Site Operations 1,632,417 1,632,417 0 .0000 0 0 0 .0000 0 0 0 .000 1,632,417 1,632,417 0 .0000

19 Planning & Development Services 1,850,456 1,905,939 55,483 0.083 0 0 0 .0000 0 0 0 .000 1,850,456 1,905,939 55,483 0.083

20 Building Services 178,492 178,492 0 .0000 0 0 0 .0000 0 0 0 .000 178,492 178,492 0 .0000

21 Total Infrastructure & Development 10,770,488 10,743,462 (27,026) (0.041) 650,000 650,000 0 .0000 3,060,000 3,503,601 443,601 0.665 14,480,488 14,897,063 416,575 0.624


22 Lambton Public Health (formerly CHSD) 1,783,675 0 (1,783,675) (2.674) 0 0 0 .0000 37,875 0 (37,875) (0.057) 1,821,550 0 (1,821,550) (2.730)

23 LPH - Administration/Office of MOH 0 522,346 522,346 0.783 0 0 0 .0000 0 42,750 42,750 0.064 0 565,096 565,096 0.847

24 LPH - Health Promotion 0 466,248 466,248 0.699 0 0 0 .0000 0 0 0 .0000 0 466,248 466,248 0.699

25 LPH - Health Protection 0 600,243 600,243 0.900 0 0 0 .0000 0 0 0 .0000 0 600,243 600,243 0.900

26 LPH - Family Health 0 554,073 554,073 0.831 0 0 0 .0000 0 0 0 .0000 0 554,073 554,073 0.831

27 Healthy Living Lambton 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

28 Ontario Tobacco Strategy Program 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

29 Lambton Community Health Study 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

30 Child Health & Dental Services 298,120 0 (298,120) (0.447) 0 0 0 .0000 0 0 0 .000 298,120 0 (298,120) (0.447)

31 Healthy Babies/Children 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

32 Healthy Smiles Ontario 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

33 Emergency Medical Services 6,514,791 6,691,277 176,486 0.265 271,862 276,200 4,338 0.007 23,500 65,000 41,500 0.06 6,810,153 7,032,477 222,324 0.333

34 Total Public Health Services 8,596,586 8,834,187 237,601 0.356 271,862 276,200 4,338 0.007 61,375 107,750 46,375 0.070 8,929,823 9,218,137 288,314 0.432

SOCIAL SERVICES

35 Ontario Works 6,103,903 5,377,644 (726,259) (1.089) 0 0 0 .0000 0 2,500 2,500 0.00 6,103,903 5,380,144 (723,759) (1.085)

36 Social Planning & Program Support 296,679 300,919 4,240 0.006 0 0 0 .0000 0 0 0 .000 296,679 300,919 4,240 0.006

37 Lambton Shared Services Centre 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

38 Circles 254,678 248,611 (6,067) (0.009) 0 0 0 .0000 0 0 0 .000 254,678 248,611 (6,067) (0.009)

39 Homelessness/Child Poverty 337,865 337,865 0 .0000 0 0 0 .0000 0 0 0 .000 337,865 337,865 0 .0000

40 CS - Coronation Park 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

41 CCCS -- Child Care & Children's Services 1,219,798 955,024 (264,774) (0.397) 0 0 0 .0000 0 0 0 .000 1,219,798 955,024 (264,774) (0.397)

42 Housing Services 4,413,623 4,742,501 328,878 0.493 0 0 0 .0000 370,000 429,500 59,500 0.089 4,783,623 5,172,001 388,378 0.582

43 Total Social Services 12,626,546 11,962,564 (663,982) (0.995) 0 0 0 .0000 370,000 432,000 62,000 0.093 12,996,546 12,394,564 (601,982) (0.902)

LONG TERM CARE

44 Long-Term Care Administration 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .0000

45 Lambton Meadowview Villa 1,331,027 1,326,491 (4,536) (0.007) 0 0 0 .0000 303,500 182,650 (120,850) (0.181) 1,634,527 1,509,141 (125,386) (0.188)

46 Marshall Gowland Manor 1,430,394 1,414,785 (15,609) (0.023) 0 0 0 .0000 189,650 230,456 40,806 0.061 1,620,044 1,645,241 25,197 0.038

47 North Lambton Lodge 1,192,061 1,167,376 (24,685) (0.037) 0 0 0 .0000 212,710 150,400 (62,310) (0.093) 1,404,771 1,317,776 (86,995) (0.130)

48 Adult Enrichment Centre-Petrolia 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

49 Adult Enrichment Centre-Sarnia 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

50 Total Long-Term Care 3,953,482 3,908,652 (44,830) (0.067) 0 0 0 .0000 705,860 563,506 (142,354) (0.213) 4,659,342 4,472,158 (187,184) (0.281)

CULTURAL SERVICES

51 Library 5,600,240 5,807,392 207,152 0.311 11,470 85,970 74,500 0.112 231,700 112,600 (119,100) (0.179) 5,843,410 6,005,962 162,552 0.244

52 Special Grants 53,565 0 (53,565) (0.080) 0 0 0 .0000 0 0 0 .000 53,565 0 (53,565) (0.080)

53 Special Student Grant 43,587 44,553 966 0.001 0 0 0 .0000 0 0 0 .000 43,587 44,553 966 0.001

54 Public Internet Access 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

55 Creative County 87,500 85,500 (2,000) (0.003) 0 0 0 .0000 0 0 0 .000 87,500 85,500 (2,000) (0.003)

56 Alix Art Gallery 1,266,075 1,352,103 86,028 0.129 0 0 0 .0000 35,200 56,400 21,200 0.032 1,301,275 1,408,503 107,228 0.161

57 Lambton Heritage Museum 759,524 816,150 56,626 0.085 0 0 0 .0000 24,000 71,344 47,344 0.071 783,524 887,494 103,970 0.156

58 Oil Museum of Canada 257,807 260,247 2,440 0.004 0 0 0 .0000 1,500 25,650 24,150 0.036 259,307 285,897 26,590 0.040

59 LHM Fundraising Initiatives 0 0 0 .0000 0 0 0 .0000 0 0 0 .000 0 0 0 .000

60 Total Cultural Services 8,068,298 8,365,945 297,647 0.446 11,470 85,970 74,500 0.112 292,400 265,994 (26,406) (0.040) 8,372,168 8,717,909 345,741 0.518

61 Gross Funding Requirement 57,936,890 58,411,743 474,853 0.712 4,150,552 5,115,460 964,908 1.446 4,625,585 5,046,826 421,241 0.631 66,713,027 68,574,029 1,861,002 2.790

1% in Tax Rate 667,130

ANALYSIS OF IMPACT ON TAX BASE - 2015 COMBINED COUNTY BUDGET

NON TANGIBLE CAPITAL ASSETS TANGIBLE CAPITAL ASSETS TOTAL FUNDING REQUIREMENT

AG

END

A ITEM

#f)

Analysis of Im

pact on Tax Rate - 2015 C

ombined C

ounty Budget

Page 26 of 385

CHIEF ADMINISTRATIVE OFFICER (CAO) DEPARTMENT 2015 BUDGET OVERVIEW

1. DEPARTMENT'S AREAS OF RESPONSIBILITY

The CAO is responsible for the overall direction and management of the Corporation, its employees and is actively involved in the economic development and promotion of the County.

The CAO provides a leadership role by developing, implementing and monitoring the Corporation's strategic planning, operations and Departmental/management performance policies and systems. The CAO is the primary advisor to the Warden and Council and represents the Corporation on several community boards and organizations including the County’s Community Development Corporation, Sarnia-Lambton Economic Partnership and Tourism Sarnia-Lambton. The Communications and Marketing Coordinator and Revenue Officer are direct reports.

The Department's "Program Delivery" expenditures relate to the County's Going Green Committee and any extraordinary economic development expenses that the CAO's Department may be required to incur. All of the Department's activities are funded from the County's tax levy.

2. SUMMARY OF CHANGES AND REASONS WHY

a) Referred to Budget

None.

b) Operating

i) One Time

None.

ii) Service Level Changes

None.

iii) Non-Service Level Changes

Wages, salaries and benefits have increased $25,853 as a result of COLA, grid progression and annualization of the Revenue Officer position. Training costs have increased $7,500 to allow for a sustainability initiative. The balance of the change is due to normal variations in expected operational expenditures.

c) TCA Projects

None.

AGENDA ITEM #a)

Chief Administrative Officer (CAO) Page 27 of 385

Chief Administrative Officer (CAO) Department Overview Page 2

d) Non-TCA Projects

None.

3. AMORTIZATION EXPENSE

2015 amortization expense for all tangible capital assets associated with the operations of this Department is Nil.

4. a) NET IMPACT ON THE CORPORATION'S TOTAL BUDGET

The Departmental activities during this budget period require an increase of $31,542 in funding from the County's tax base in 2015.

b) PROGRAMME IMPACT

The budget reflects the funding necessary for the Department to execute its responsibilities.

5. SCHEDULED FTE's 2014 2015

Full & Part-Time 5.0 Full & Part-Time 5.0

AGENDA ITEM #a)


Revenue

11200 Chief Administrative Office

Taxation -613,688 -613,688 -613,688 -31,542 -645,230 -31,542 5.14

Total 11200 Chief Administrative Office -613,688 -613,688 -613,688 -31,542 -645,230 -31,542 5.14

Total Revenue -613,688 -613,688 -613,688 -31,542 -645,230 -31,542 5.14

Expenditure

11200 Chief Administrative Office

Salaries & Wages 426,874 432,475 432,475 20,689 453,164 20,689 4.78

Benefits 117,867 117,501 117,501 5,164 122,665 5,164 4.39

Photocopier & Fax 1,032 996 996 120 1,116 120 12.05

Computer 1,511 300 300 1,695 1,995 1,695 565.00

Operational Expenditures 50,124 42,916 42,916 11,374 54,290 11,374 26.50

Purchase Services 7,500 7,500 -6,500 1,000 -6,500 -86.67

Program Delivery 8,613 12,000 12,000 -1,000 11,000 -1,000 -8.33

Transfer to Reserves 1,387

Total 11200 Chief Administrative Office 607,408 613,688 613,688 31,542 645,230 31,542 5.14

Total Expenditure 607,408 613,688 613,688 31,542 645,230 31,542 5.14

Total -6,280 0 0 0 0 0 0 0 0.00

Total Including Non Cash -6,280 0 0 0 0 0 0 0 0.00

2014

YTD

Actual

2014

Final

Budget

2015

Base

Budget

2015

One Time

2015

Service

2015

Non-Service

2015

Final Budget

Increase/

Decrease

$

Increase/

Decrease

%

Chief Administrative Office

Operating Budget ReportCash Requirements

2015 Page No: 1

AGENDA ITEM #a)


LEGAL SERVICES/CLERK'S DEPARTMENT 2015 BUDGET OVERVIEW


The Legal Services/Clerk's Department provides a variety of statutory duties assigned to the Clerk as well as strategic, legal services to all Divisions and Departments of The Corporation of the County of Lambton. The Department's services include, without limitation, reviewing and drafting of Corporate agreements and documents, advising Departments on day-to-day legal matters, reviewing and managing litigious and non-litigious matters and proceedings, managing and prosecuting charges under the Provincial Offences Act and providing general strategic and non-strategic advice to management.

In addition the Department fulfills the County's legislative mandate under the Municipal Freedom of Information and Privacy Protection Act (MFIPPA) and also oversees the County's compliance with the customer service standards of the Accessibilities for Ontarians with Disabilities Act, 2005 (AODA).

County-wide records management, both paper and electronic, as well as risk management and insurance co-ordination activities are also functions of the Legal Services/Clerk's Department.

The Department's "Program Delivery" expenditures relate to the Corporation's records management obligations and external prosecution litigation expenses the Legal Services Department incurs. All financial support for the Legal Services/Clerk's Department comes from the County levy.



None.

b) Operating

i) One Time

None.


None.

AGENDA ITEM #a)

Legal Services/Clerk's Department Page 30 of 385

Legal Services/Clerk's Department Overview Page 2


Wages, salaries, and benefits have increased $1,518 because of COLA, and the normal progression through the grid. The remaining expenditures increased by $3,029 mainly due to an increase in legal fees.

c) TCA Projects

None.

d) Non-TCA Projects

None.



4. a) NET IMPACT ON THE CORPORATION'S TOTAL BUDGET

The Departmental activities during this budget period require an increase of $4,547 in funding from the County's tax base in 2015.

b) PROGRAMME IMPACT

The budget reflects the funding necessary for the Department to execute its responsibilities.

There are no specific service changes contemplated in the 2015 Budget. The Legal Services/Clerk's Department does provide legal services to Lambton Municipalities, upon request, and as operational needs allow, on a cost-recovery basis.



AGENDA ITEM #a)


Revenue

11500 Legal Services/Clerk's

Taxation -219,000 -219,000 -219,000 -4,547 -223,547 -4,547 2.08

Other Revenue -65,323 -65,000 -65,000 -65,000

Total 11500 Legal Services/Clerk's -284,323 -284,000 -284,000 -4,547 -288,547 -4,547 1.60

Total Revenue -284,323 -284,000 -284,000 -4,547 -288,547 -4,547 1.60

Expenditure

11510 Legal Services/Clerk's

Salaries & Wages 180,747 178,371 178,371 1,753 180,124 1,753 0.98

Benefits 48,585 48,403 48,403 -235 48,168 -235 -0.49

Operational Expenditures 32,119 48,226 48,226 -471 47,755 -471 -0.98

Purchase Services 12,887 500 500 3,000 3,500 3,000 600.00

Program Delivery 4,383 8,500 8,500 500 9,000 500 5.88

Total 11510 Legal Services/Clerk's 278,721 284,000 284,000 4,547 288,547 4,547 1.60

Total Expenditure 278,721 284,000 284,000 4,547 288,547 4,547 1.60

Total -5,602 0 0 0 0 0 0 0 0.00

Total Including Non Cash -5,602 0 0 0 0 0 0 0 0.00

2014

YTD

Actual

2014

Final

Budget

2015

Base

Budget

2015

One Time

2015

Service

2015

Non-Service

2015

Final Budget

Increase/

Decrease

$

Increase/

Decrease

%

Legal Services/Clerk's


2015 Page No: 1

AGENDA ITEM #a)


HUMAN RESOURCES DEPARTMENT 2015 BUDGET OVERVIEW


The Human Resources Department provides professional, comprehensive expertise on a wide variety of human resource functions to all County Departments to promote best practices and ensure legislative compliance. This includes assisting Managers with recruitment and selection of high calibre candidates, conducting new employee orientation, and liaising with Managers for the assessment and provision of training needs to meet organization and individual development needs. The Human Resources Department facilitates negotiations of the collective agreements with the County’s unions and interprets/provides consultation services on Labour Management issues.

Human Resources staff complete research and make recommendations to the County regarding organizational design, policies and procedures affecting all employees, evaluate compensation programs considering gender, internal, and external equity, as well as maintains and administers the Benefits program for the County.

The Human Resources Department also has responsibility for the overall coordination of Health and Safety (including workplace audits), disability management, and Corporate-wide training for all employees.

These responsibilities translate into the following specific internal consultation services:

- Recruitment and Selection; - Orientation; - Training and Development; - Compensation and Benefits Administration; - Occupational Health and Safety Compliance; - Labour Relations including Negotiations, Mediation, and Dispute

Resolution; and, - Employment Legislation.

The Department's "Program Delivery" expenditures relate to the County's initiative in Employee recognition, legislative compliance training programs, return to work employee accommodation programs and job evaluation/pay equity obligations.

The Human Resources Department also provides services and support to area Municipalities. However, the revenues from these activities are only incidental and incremental. Therefore, the Department's activities are primarily funded from the County's tax levy.

AGENDA ITEM #b)

Human Resources Department Page 33 of 385

Human Resources Department Overview Page 2



None.

b) Operating

i) One Time

None.


None.


Wages, salaries and benefits have increased by $26,062 as a result of COLA and normal grid progression.

Program Delivery requires $99,500 from Human Resources Reserves requiring continued program delivery and development in Employee Recognition, non-union and union Job Evaluation/Pay Equity, refresher training programs to meet legislative compliance in workplace violence/harassment and workplace accommodation compliance under human rights legislation, Supervisor/Manager bi-annual workshops, and continued development of the County's Succession Plan.

c) TCA Projects

None.

d) Non-TCA Projects

None.



4. a) NET IMPACT ON THE CORPORATION'S TOTAL BUDGET The Departmental activities during this budget period require an increase of $131,369 in funding from the County's tax base in 2015.

AGENDA ITEM #b)


Human Resources Department Overview Page 3

b) PROGRAMME IMPACT

The County of Lambton will continue its focus on health and safety programs and priorities established over the past several years.

Training efforts will continue to focus on next phases of the Accessibility for Ontarians with Disabilities Act, 2005 (AODA) as legislated with regards to Recruitment initiatives, the development training initiatives in support of the County's Succession Plan, and refresh training initiatives in support of Bill 168 Workplace Violence & Harassment, and Human Rights Workplace Accommodation and legislation compliance.

The County of Lambton will continue with the County's Pay Equity obligations, develop a model of "Wage Equity" analysis for the non-union group on an ongoing, as needed basis.

There is no change in service delivery being proposed in the 2015 Budget.



AGENDA ITEM #b)


Revenue

11400 Human Resources

Taxation -1,148,669 -1,148,669 -1,148,669 -131,369 -1,280,038 -131,369 11.44

Provincial Grants -1,200

F&S Charges -1,000 -1,000 -1,000

Other Revenue -173,194 -45,000 -45,000 -45,000

Transfer From Reserves -120,655 -207,700 -207,700 108,200 -99,500 108,200 -52.09

Total 11400 Human Resources -1,443,718 -1,402,369 -1,402,369 -23,169 -1,425,538 -23,169 1.65

Total Revenue -1,443,718 -1,402,369 -1,402,369 -23,169 -1,425,538 -23,169 1.65

Expenditure

11400 Human Resources

Salaries & Wages 794,508 793,605 793,605 18,722 812,327 18,722 2.36

Benefits 229,122 223,978 223,978 7,340 231,318 7,340 3.28

Equipment 2,250 2,250 -1,000 1,250 -1,000 -44.44

Photocopier & Fax 1,590 1,800 1,800 200 2,000 200 11.11

Computer 138 1,000 1,000 1,000

Operational Expenditures 38,236 65,255 65,255 -8,455 56,800 -8,455 -12.96

Purchase Services 52,326 58,438 58,438 8,562 67,000 8,562 14.65

Program Delivery 148,616 166,900 131,900 800 132,700 -34,200 -20.49

Transfer to Reserves 84,272 22,500 22,500 22,500

Total 11400 Human Resources 1,348,808 1,335,726 1,300,726 26,169 1,326,895 -8,831 -0.66

11410 Training

Operational Expenditures 2,654 40,644 40,644 -2,000 38,644 -2,000 -4.92

Program Delivery 53,728 26,000 26,000 34,000 60,000 34,000 130.77

Total 11410 Training 56,382 66,644 66,644 32,000 98,644 32,000 48.02

Total Expenditure 1,405,190 1,402,370 1,367,370 58,169 1,425,539 23,169 1.65

Total -38,528 1 -34,999 0 0 35,000 1 0 0.00

Total Including Non Cash -38,528 1 -34,999 0 0 35,000 1 0 0.00

2014

YTD

Actual

2014

Final

Budget

2015

Base

Budget

2015

One Time

2015

Service

2015

Non-Service

2015

Final Budget

Increase/

Decrease

$

Increase/

Decrease

%

Human Resources


2015 Page No: 1

AGENDA ITEM #b)


INFORMATION TECHNOLOGY DEPARTMENT 2015 BUDGET OVERVIEW


The Information Technology Department supports the centralized strategic and operational technology needs of the County of Lambton and is responsible for the management and support of information technology based services to all County Departments.

The Department has developed a technological environment that enables staff to access information safely, efficiently and consistently wherever they work within the County. The Department provides resources and guidance to assist Council, General Managers, Corporate Managers, local Municipalities and other community based organizations with their technology needs.

More specifically, the Information Technology Department provides service and support in the following areas:

GIS development and support;

Web development and support;

Network communications and data security/disaster recovery;

Communications services including telephone systems, mobile devices and email;

Computer software and hardware support and training;

Software systems analysis and project management;

Custom software development; and,

Help desk support.

The Information Technology Department receives very little funding from other levels of government. From time to time, one-time special project funding becomes available, such as implementing the GIS System and the Newcomer Portal; however, these projects often require matching funds.

The Department's "Program Delivery" expenditures relate to the County's Internet and WAN connectivity as well as telecommunication costs. The Department does receive some revenue from local Municipalities who request assistance from IT. This work is done on a cost recovery basis pending resource availability, but a majority of the Department's activities are funded from the County's tax levy.

Documents

2015 FINAL BUDGET - CivicWeb County...Agenda: FINAL County Budget - March 18, 2015 182 - 186 c) Judith & Norman Alix Art Gallery 187 - 195 d) Museums 11. TAB 11 GENERAL GOVERNMENT