Agenda - Parry Sound...Nov 29, 2016 · The Corporation of The Town of Parry Sound Special Council Meeting Agenda November 29, 2016 . 1 . Agenda . Date: November 29, 2016 . ... 2017

The Corporation of The Town of Parry Sound

Special Council Meeting Agenda November 29, 2016

1

Agenda

Date:

November 29, 2016

Time:

7:00 p.m.

Location:

52 Seguin Street, Parry Sound, Gibson Street Entrance

Members Present:

Staff Present:

1. Agenda

1.1 Additions to Agenda

1.2 Prioritization of Agenda

1.3 Adoption of Agenda

Moved by Councillor

Seconded by Councillor

That the November 29, 2016 Special Council meeting agenda be approved as

circulated.

1.4 Disclosure of Pecuniary Interest and the General Nature Thereof



2

2. Public Meeting

3. Minutes and Matters Arising from Minutes

3.1 Adoption of Minutes

3.2 Questions of Staff

4. Correspondence

5. Deputations

5.1 Trevor Pinn, Director of Finance and POA Court Services

Re: Overview of the draft budget and discussion

6. Mayor & Councillors' Reports

7. Ratification of Matters from Closed Agenda

8. Consent Agenda

9. Resolutions and Direction to Staff

9.1 Emergency and Protective Services

9.2 Administration

9.3 Finance and POA Court Services

9.4 Public Works

9.5 Development and Leisure Services

9.6 Other Business



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10. By-laws

10.1 Emergency and Protective Services

10.2 Administration

10.3 Finance and POA Court Services

10.4 Public Works

10.5 Development and Leisure Services

10.6 Other Business

11. Adjournment



4

Personal Information collected in Section 2. Public Meeting, Section 4. Correspondence

and/or Section 5. Deputations is collected under the authority of the Municipal Freedom

of Information and Protection of Privacy Act (MFIPPA), Section 21. (1) c and will be

used to create a record available to the general public.

Staff Proposed Municipal Budget

Fiscal Year 2017 Alternative Formats Available

2017 Municipal Budget (Staff Proposed) Page 1 of 144

Table of Contents Executive Summary ........................................................ 3

External Factors Impacting the Town’s Budget ............ 4

Determination of Tax Levy ........................................... 5

Items Considered by Staff and Removed .................... 8

Reduction Packages .................................................. 18

New Operating Initiatives ........................................... 20

Summary Operating ................................................... 28

Summary Capital ....................................................... 30

Budget Process 2017 ................................................. 32

Welcome to Parry Sound .............................................. 35

About the Town of Parry Sound ................................. 35

Governance ............................................................... 35

Lifestyle ...................................................................... 35

Strategic Plan 2015 – 2018 ........................................... 37

Active Living ............................................................... 37

Growth and Development .......................................... 38

Organizational Excellence.......................................... 39

Our Community .......................................................... 39

West Parry Sound Area Cooperation ......................... 40

Financial Overview ........................................................ 41

Survey Overviews ...................................................... 41

Socio-Economic Indicators ......................................... 41

Assessment and Taxes .............................................. 42

Financial Indicators .................................................... 42

Taxes Raised ............................................................. 43

Maintaining Existing Service Levels ........................... 44

Service Partners ......................................................... 44

Key Financial Performance Information ......................... 47

Assessment Growth ................................................... 47

Sources of Revenue ................................................... 48

Expenditures .............................................................. 53

Organizational Chart and Staffing Resources ............... 55

Municipal Services ..................................................... 55

Staffing Resources 2016 vs 2017 .............................. 56

2017 Staffing and Operational Changes .................... 56

Departmental Budget – Chief Administrative Officer ..... 59

Departmental Overview .............................................. 59

Administration ............................................................ 59

Operating Budgets ..................................................... 59

Capital Budgets .......................................................... 65

Departmental Budget – Director of Finance and POA Court Services ............................................................... 67

Departmental Overview .............................................. 67

Finance ...................................................................... 67


Capital Budget ........................................................... 68

Departmental Budget – Director of Emergency and Protective Services........................................................ 69

Departmental Overview ............................................. 69

Operating Budget ....................................................... 69

Capital Budget ........................................................... 72

Departmental Budget – Director of Public Works .......... 73



Capital Budget ........................................................... 79

Departmental Budget – Director of Development and Leisure Services ............................................................ 81



Capital Budgets .......................................................... 92

Non-Tax Supported Activities ........................................ 95

Water and Wastewater Services ................................ 95

Provincial Offences Act Court Services .................... 100

Land Ambulance Service – District of Parry Sound .. 101

Asset Management and Long Term Planning ............. 103

Asset Management at the Town of Parry Sound ...... 103

5 Year Capital Plan .................................................. 105

Debt Management .................................................... 116

Reserves and Reserve Funds ..................................... 119

Reserves .................................................................. 119

Reserve Funds ......................................................... 132

Supplemental Information ............................................ 135

Financial Policies ..................................................... 135

Acronyms ................................................................. 138

Glossary of Terms .................................................... 140


Executive Summary The annual budget is one of the most important, and most complicated, documents produced by a municipality. The budget is not only the final costs of providing services in the previous year, but also forecasts how much it will cost to provide those services in the coming year, and whether those services will increase, decrease or remain constant.

Building on our work in the 2016 budget document, residents, Council and staff will see a more transparent document that is not just “a bunch of numbers”. The document includes financial and operational information that is useful to the users of the budget. It is hoped that this additional information will provide Council with the high-level information that will allow for informed and open decision making. It is also hoped that the public will benefit from an easier to understand document that shows how their tax dollars are used to provide service throughout the Town.

Parry Sound, like many other municipalities, faces increasing financial pressures to do more with less money while keeping debt levels low.

In 2016, Council amended the Budget and Financial Control Policy which provides a guideline for the preparation of the 2017 (and future) budget. Staff have worked diligently to provide a budget with a tax increase

between 1.5% and 3.0%, while maintaining services levels at or above those in 2016.

This year the Town also updated its Asset Management Plan to include all assets owned by the Town, except for land ambulance assets, as mandated by the Federal Gas Tax Fund agreement that we are a member of. While the plan is still in draft, the financial recommendation from this plan is to see an increase of 1.8% each year over 20 years to eliminate the infrastructure funding gap. It should be noted that this is in addition to the previously approved policy range. Staff have contemplated the 1.8% asset management plan amount as the ability to access future funding opportunities may be negatively impacted if the Town is not following their asset management plan.

This year’s budget comes in below the 4.8% tax increase (3.0% general + 1.8% asset management plan), and includes over $500,700 new or one-time service delivery enhancements to continue providing residents the service they have come to expect from the Town. However, Staff did have to prioritize many projects and over $281,000 of potential service enhancements and $429,700 of capital investments were deferred.


External Factors Impacting the Town’s Budget Every year the Town faces financial pressures from items that are both inside and outside of our control. The 2017 financial year is no different.

This year the Town is facing pressures from:

Description of Pressure Impact in $ from 2016

Impact as a % of

2016 Levy Increase in OPP cost for 2017

$105,600 1.1%

Decrease in Ontario Municipal Partnership Fund grant

$58,500 0.6%

Increase in Court Security and Prisoner Transfer grant

($70,700) (0.7%)

Non-Profit Long Term Care Facilities – tax exemption

$184,100 1.9%

Annualized impact of job evaluations

$134,900 1.4%

Total Impact from External Factors

$412,400 4.3%

Staff work to mitigate the impact of these factors to the greatest extent possible, however it is not possible to fully mitigate these factors.

The above does not reflect the additional impact that several changes have on the residential taxpayer. The 2017 tax year is the first year of the next assessment cycle conducted by MPAC. All reductions in property values take effect in 2017, while increases in values are phased-in over a 4-year period. Based on preliminary information, the overall taxable assessment will be decreasing by 0.53% ($3,724,100) from 2012 to 2016; however, because of the phase-in rules the 2017 taxable assessment is decreasing by 3.77% ($26,672,200).

The burden of taxes will be shifting towards the residential tax class and the multi-residential tax class starting in 2017. This is due to the reduction in assessment in commercial properties, the increase in assessment in multi-residential properties (not condos), and the fact that residential properties are approximately 75% of the assessment base.


Determination of Tax Levy To determine the levy required for municipal tax purposes, staff have reconciled the PSAB operating statement as follows to come to the amount required to be raised from taxes. This follows the same format as in past years.

2017 Budget Item Item Total Sub Total

Total Levy from Statement of Operations $ 9,748,750 Adjustments

Remove Amortization Expense (4,637,348)

Adjust for (Gain) Loss on disposal of assets - Adjusted Operating Budget $ 5,111,402

Capital Grants and Donations Not Included in Operating

Federal funding Big Sound Marina Divestiture $ (5,000,000) Clean Water and Wastewater Fund (1,163,706) Small Community Fund (carry) (875,000) Ontario 150 (Stockey Centre) (350,000) Sale of Oastler Park Property (245,000) Grant for compactor bins (75,000)

(7,708,706)

Capital Budgets Total Cost (See Summary) 22,931,514

Transfers from Reserves (See Summary) (2,107,668)

Transfers from Reserve Funds (See Summary) (2,216,476)



Transfers to Reserves (See Summary) 2,458,313

Transfers to Reserve Funds (See Summary) 475,335

Interest Earned on Reserve Funds Added to Reserve Fund 30,825 New Borrowing

External Debt - $ (10,096,704) Internal Borrowing - Reserve Fund - (10,096,704)

Principal Payments on Long-Term Debt Smelter Wharf (Port) 346,450 Water Filtration Plant 278,000 Gibson Street Project 57,500 McDougall Water Tower System 100,000 Riverdale Road Project 35,000 Wastewater Plant 125,000 Municipal Office 87,500 Wastewater Force Mains 12,500 BOCC 112,500 James, Gibson & Mary St 5,000

WPSHC - Repayment Building Fees -

College Drive, Forest St, Hillcrest Storm Sewer 106,666

LED Lighting - Repayment to Capital Asset Legacy Reserve Fund 1,266,116



Net Levy Required $ 10,143,951 Taxes based on low end of range 10,048,235

Amount to remove (add) to reach goal at low end $ 95,716

Taxes based on high end of range 10,195,884

Amount to remove (add) to reach goal at high end $ (51,933)


Items Considered by Staff and Removed The Town’s Budget and Financial Control Policy provides a guideline for the tax increase in any given year. For 2017 this guideline was between a 1.5% and 3.0% increase. Senior staff met at the beginning of November and again in mid-November to prioritize capital projects and service enhancements. After reviewing actual spending trends over the past 5-year period, several

projects and service enhancements (including reductions in current levels) were removed from the proposed budget to get below the 3.0% threshold. Adding these projects or enhancements will require Council to either increase the tax levy above the guideline target, or possibly reduce core services to fund these initiatives. The items considered and cut by staff include:

Item Department Service Delivery

Budget

Capital Investment

Budget Ties to Strategic Plan

Reduction to pooled firefighter gear Emergency and Protective Services $ - $ 25,000 Our Community

Defer Big Sound Marina Dock A anchors (until divestiture assets are fully identified)

Development and Leisure Services - 16,000

Growth & Development

Defer Big Sound Marina Dock C Power Pedestals (until divestiture assets are fully identified)

Development and Leisure Services - 9,500


Reduction to interpretive sign at Waubuno Beach Development and Leisure Services - 5,000 Our Community

Defer splash pad (was budgeting for 50% funding and 50% legacy reserve fund)

Development and Leisure Services - 269,000 Active Living

Defer Hillcrest Cemetery wrought iron fencing Operations - 25,000 Our Community



Budget

Capital Investment


Defer St. Charles Crossing (will be putting 50% into reserve this year and 50% in 2018) Operations - 50,000 Our Community

Remove CN Station parking lot restoration Operations - 10,200 Our Community

Fire Station parking lot being paved via operations operating, reduces repairs available in other parts of Town

Emergency and Protective Services - 10,000 Our Community

Defer replacement of Stockey Centre sign Stockey Centre - 10,000 N/A

Reduce CAO telephone to reflect new plan Administration / IT 400 - N/A

Reduce Mayor telephone to reflect new plan Administration / IT 400 - N/A

Reduce CAO advertising allocation Administration / IT 500 - Our Community

Remove staff recognition - years of service per prior Council direction Administration / IT 500 -

Organizational Excellence

Reduce contracted services for IT third party based on first year experience Administration / IT 10,000 -


Eliminate corporate information systems training expense, redundant Administration / IT 1,000 -




Budget

Capital Investment


Remove planned records management system (will be funding through departmental budgets) Administration / IT 1,000 -


Eliminate municipal heritage committee expenses as no longer active Third Parties 800 -


Reduce transfer to Planning Board, anticipating reduced fees Third Parties 2,100 -

West Parry Sound Area Cooperation

Reduce increase in Library from $10,800 to $5,000 Third Parties 5,800 - Our Community

Reduce Dir of Finance phone to reflect new plan Finance 400 - N/A Reduce finance photocopies Finance 1,000 - N/A

Reduce finance advertising allocation Finance 400 - Our Community Eliminate interest paid on water deposits as no longer held Finance 500 - N/A Reduce fire administration phone to reflect new plan

Emergency and Protective Services 500 - N/A

Reduce fire administration advertising allocation Emergency and Protective Services 1,000 - N/A

Reduce fire administration conventions Emergency and Protective Services 300 -


Eliminate fire hydrants misc. contracts for service as redundant

Emergency and Protective Services 10,000 - Our Community



Budget

Capital Investment


Reduce fire administration gasoline for vehicles to reflect historical usage and change in cost


Reduce firehall administration utilities to reflect reduction in cost resulting from energy saving

Emergency and Protective Services 3,000 - N/A

Eliminate firehall administration paint repairs as will be included in general repairs


Reduce firehall administration miscellaneous rentals


Reduce bylaw fuel costs to reflect change in costs Emergency and Protective Services 800 - N/A

Reduce bylaw postage to reflect movement to social media


Reduce bylaw advertising to reflect expanded use of social media


Eliminate crossing guards advertising Emergency and Protective Services 500 - Our Community

Reduce PW Operations GPS phone line to reflect change in costs Operations 1,300 - N/A Reduce PW Operations uniforms Operations 500 - N/A



Budget

Capital Investment


Eliminate PW Operations mileage as town own vehicle used for business purposes Operations 300 -


Eliminate PW Operations car rentals as town own vehicle used for business purposes Operations 500 -


Reduce Director of Public Works telephone to reflect change in plan Operations 400 - N/A Reduce PW Operations meals Operations 100 - N/A

Reduce PW Operations advertising Operations 300 - Our Community

Defer roads needs study (asset condition report, traffic study, etc.) to 2018 Operations 50,000 - Our Community Reduce PW Admin office supplies Operations 500 - N/A Reduce PW Admin phone to reflect reduction in plan Operations 400 - N/A Reduce PW Admin permits to reflect change in required permits Operations 1,000 - N/A

Reduce PW Small Tools miscellaneous materials Operations 500 - N/A Reduce PW Small Tools (gasoline) Operations 400 - N/A

Defer increase in service level for PW Sidewalk Repairs (miscellaneous contracts for service) Operations 10,000 - Our Community



Budget

Capital Investment


Defer increase in service level for PW Asphalt Repairs (miscellaneous contracts for service) Operations 5,000 - Our Community

Defer increase in service level for PW curb and gutter (miscellaneous contracts for service) Operations 2,000 - Our Community Reduce PW Culvert Maintenance (miscellaneous materials) Operations 1,000 - Our Community

Defer increase in service level for Guide Rails (miscellaneous materials) Operations 10,000 - Our Community

Reduce PW Street Lights (electricity) for LED implementation Operations 10,000 - Our Community

Defer increase in service level for Storm Sewer (miscellaneous materials Operations 4,000 - Our Community

Reduce PW Catch Basins (miscellaneous materials) Operations 5,000 - Our Community

Reduce PW Cemetery Admin (staff training) Operations 400 - Organizational

Excellence

Reduce PW Cemetery Admin (advertising) Operations 100 - Our Community



Budget

Capital Investment


Defer increase in service for PW Tree Replacement (miscellaneous materials) Operations 5,000 - Our Community

Reduce PW MacFarlane Transfer Station (general construction contracts) Operations 2,000 - N/A Eliminate PW MacFarlane Transfer Station (charitable waste) Operations 500 - Our Community Reduce PW MacFarlane Transfer Station (miscellaneous materials) Operations 2,500 - N/A Reduce PW Waste Management (repairs and maintenance Operations 2,000 -


Eliminate increase in PW HHW (staff training) Operations 300 - Organizational

Excellence Reduce Non-Specific Parks (miscellaneous materials) Parks and Recreation 3,000 - N/A

Reduce Non-Specific Parks (paint and supplies) Parks and Recreation 1,000 - N/A

Reduce Non-Specific Parks (miscellaneous equipment rentals) Parks and Recreation 1,000 - N/A Reduce Non-Specific Parks (repairs and maintenance) Parks and Recreation 5,000 - Our Community

Reduce Non-Specific Parks (membership) Parks and Recreation 200 - Organizational

Excellence

Reduce Waubuno Park (utilities) for LED impact Parks and Recreation 2,500 - Organizational

Excellence



Budget

Capital Investment


Eliminate Waubuno Park (paint and supplies) Parks and Recreation 500 - N/A

Reduce Kinsmen Park (utilities) for LED impact Parks and Recreation 3,000 - Organizational

Excellence

Reduce Kinsmen Park (water system) Parks and Recreation 1,500 - N/A

Reduce Kinsmen Park (repairs and maintenance Parks and Recreation 5,000 - Our Community

Reduce Kinsmen Park (minor equipment) Parks and Recreation 500 - Our Community

Reduce Skateboard Park (miscellaneous materials) Parks and Recreation 1,000 - Our Community

Eliminate Skateboard Park (advertising) Parks and Recreation 500 - N/A Reduce Santa Clause Parade (postage and photocopies) Parks and Recreation 100 - N/A

Reduce Waterfront Dock (miscellaneous materials) Operations 1,500 - Growth &

Development Reduce BOCC Admin (WSIB) Parks and Recreation 1,000 - N/A

Reduce BOCC Admin (engineering) Parks and Recreation 1,500 - Our Community

Reduce BOCC Building (utilities) for LED impact Parks and Recreation 5,000 - Organizational

Excellence

Reduce BOCC Building (water) for reduced usage Parks and Recreation 1,000 - Organizational

Excellence



Budget

Capital Investment


Reduce BOCC Building (miscellaneous contracts for service) Parks and Recreation 7,000 - Our Community Reduce BOCC Equipment (repairs and maintenance) Parks and Recreation 5,000 - Our Community

Reduce BOCC Equipment (miscellaneous materials) Parks and Recreation 500 - Our Community Reduce BOCC Hall (miscellaneous contracts for service Parks and Recreation 500 - Our Community

Eliminate BOCC Hall (paint and supplies) Parks and Recreation 750 - N/A Reduce municipal contribution to the Charles W. Stockey Centre Stockey Centre 25,000 - Our Community Reduce Building Inspection (health and safety related)

Development and Leisure Services 500 - N/A

Reduce Building Inspection (staff training) Development and Leisure Services 1,000 -


Reduce Building Inspection (miscellaneous materials)


Reduce Planning General (conferences) Development and Leisure Services 500 -


Reduce Planning General (staff training) Development and Leisure Services 1,000 -


Reduce Planning General (minor furniture and equipment)


Reduce Planning General (miscellaneous contracts) Development and Leisure Services 1,000 - N/A



Budget

Capital Investment


Reduce Committee of Adjustments (conferences) Development and Leisure Services 500 -


Reduce contract Economic Development Officer to 75% for first year to reflect timing of implementation

Development and Leisure Services 20,000 -


Reduce Economic Development (photo library) Development and Leisure Services 700 -


Reduce Tourism Marketing (defer regional recommendation)

Development and Leisure Services 9,200 -


Defer increase in Trails Master Plan (miscellaneous materials)

Development and Leisure Services 3,000 - Active Living

Reduce Communications (advertising) Development and Leisure Services 2,000 - Our Community

Reduce Finance (staff training) Finance 1,710 - Organizational

Excellence Reduce Finance (photocopies) Finance 3,000 - N/A

Reduce Administration (stationary) Administration / IT 1,000 - N/A

Reduce Administration (memberships) Administration / IT 600 - N/A Total $ 281,060 $ 429,700

The above also includes reductions to budgets for core services which may not be required due to efficiencies

that were found or changes in the delivery of those services.


Reduction Packages While there are items included in the budget which may be removed or reduced from the budget, several items have a cascading impact. A reduction or elimination of one item may result in other savings as it is not feasible to do one without the other. Staff have identified the following “packages” of services which may be cut if Council wishes to further reduce the tax levy.

Recreation Programmer Included in the proposed budget is the full-time addition of a Recreation Programmer. If this position is cut, current staffing levels would not make it feasible to continue with the recreation programming that was added to the 2016 budget. The impact would be as follows:

Reduction Impact Recreation Programmer (from September to December) $19,900 Programming (annualized $40,000) $5,000

As the intern is in place until the end of August, the savings from cutting this position are minimal this year. In 2017, if cut, there would be savings of $25,400, or 0.3% tax increase. However, going forward this will be a savings of $84,200 (staffing and program delivery costs), which represents 0.8% increase in the tax levy.

Economic Development Officer Included in the proposed budget is a contract Economic Development Officer. If this position is cut, increases in the marketing budgets can be cut as it is not feasible to increase these marketing activities.

Reduction Impact Economic Development Officer (net of donation, represents 75% of the year) $45,000 Increase in business marketing (miscellaneous materials) $5,000 Increase in business marketing (marketing) $5,000

This $55,000 represents 0.6% increase in the tax levy. When annualized this would be $75,000 (0.8%).

Tourism Intern The proposed budget includes a Tourism Intern funded in part by a grant.

Reduction Impact Tourism Intern (net) $6,695 Increase in tourism (miscellaneous materials VIC) $5,000

This $11,695 represents 0.1% increase in the tax levy.

Enhanced Transfer Station Service Included in the proposed budget is an additional Transfer Station attendant. This position will allow the HHW program to operate full year. It is envisioned that additional funds from municipal partners will be received to partially fund this position. If this position is cut, it is not possible to increase the HHW program to full year.

Reduction Impact Transfer Station Attendant $67,400 Increase in HHW Program (health and safety related)

$500


Reduction Impact Increase in HHW Program (advertising)

$500

Increase in HHW Program (contracts for service)

$30,000

Loss in additional municipal partner revenue

$29,300

This $69,100 (net of additional revenue) represents 0.7% increase in the tax levy. If this is cut, the existing summer student normally hired for the transfer station is not able to be reassigned to the downtown and would stay at the transfer station. There is no savings, however

work downtown cannot be completed. As well, the MADVAC would not be purchased as there is not dedicated staff to operate it ($60,000).

If these items are cut in 2017 the impact will be $161,195 ($221,195 including the MADVAC). This represents 1.7% (2.3% including MADVAC) of the tax levy in 2017.

When annualized would be $309,995 ($369,995) in expenses that are removed from the budget. This is representative of 3.2% (3.8% including MADVAC) of the tax levy; however, these items all meet the objectives of Council’s Strategic Plan adopted for 2015 to 2018.


New Operating Initiatives To improve transparency, this year the Service Delivery Budgets (Operating Budgets) show a baseline budget (the same level of service as 2016), non-controllable changes (changes to provide the same level of service, such as wage increases or inflation), service level changes (an increase or decrease in the service provided) and non-recurring amounts (an item that is only applicable for 2017).

This more clearly identifies what will be recurring costs to the Town and what are one-time expenditures. The 2017 Service Delivery Budgets include the following new services and enhancements to prior year service:

Tax Supported New Initiatives The following chart outlines the new initiatives or enhancements to activities that are supported by the tax-levy.

New Initiative for 2017 Department Type of Enhancement Amount Relates to Strategic Plan

Replacement chairs for Council Chambers Council One-time $ 4,000 N/A

Equipment and software for Council live streaming Council One-time 2,500 Our Community

Increase in mileage and car allowance for Mayor Council Service Increase 2,000 N/A

Increase in conferences and meetings for Mayor Council Service Increase 9,500 N/A

Creation of scholarship award Council Service Increase 500 Our Community

Increase of HR from 3 days to 5 Days Administration / IT Service Increase 28,100 Organizational Excellence

Increase funding to senior's club Third Parties Service Increase 1,500 Our Community

Increase funding to library (request is $10,800) Third Parties Service Increase 5,000 Our Community



Increased revenue for transfers from water/wastewater to taxes Finance Service Increase (7,000) N/A

Increased revenue for shared by-law service with Carling Township

Emergency and Protective Services Service Increase (7,800)


Increased revenue for implementation of life long dog tags

Emergency and Protective Services One-time (5,000)


Increased training for 911 and Emergency Management

Emergency and Protective Services Service Increase 1,000


Increased legal fees for fine enforcement of fire code

Emergency and Protective Services Service Increase 2,000 Our Community

One-time equipment for new staff - uniforms Emergency and Protective Services One-time 1,000 N/A

Increase in Cityview and software maintenance - ticket writer system

Emergency and Protective Services Service Increase 975 N/A

Contract for by-law nights/on call Emergency and Protective Services Service Increase 15,000 Our Community

One-time dog pound repairs Emergency and Protective Services One-time 1,000


Increase in legal, surveys and appraisals Operations Service Increase 1,000 Growth & Development

Increase in conferences, seminars Operations Service Increase 500 Organizational Excellence



Increase in uniforms Operations Service Increase 500 N/A

Increase in health and safety related costs Operations Service Increase 500 Organizational Excellence

Increase in staff training Operations Service Increase 500 Organizational Excellence

Increase in unlicensed larger equipment - misc. materials Operations Service Increase 2,200


Increase in unlicensed larger equipment - tires Operations One-time 8,800 Organizational Excellence

Increase in vehicles and licensed equipment - Misc. Materials Operations Service Increase 1,500


Increase in vehicles and licensed equipment - Tires Operations One-time 2,000 Organizational Excellence

Increase in PW facilities - Health and Safety Related Costs Operations Service Increase 500


Increase in gravel surface maintenance Operations Service Increase 5,000 Our Community

Increase in curb and gutter maintenance - Asphalt Operations Service Increase 2,000 Our Community

Increase in pavement markings Operations Service Increase 7,000 Our Community

Increase in guide rails and posts Operations Service Increase 10,000 Our Community



Increase in public wharfs - repairs and maintenance Operations One-time 1,500 Growth & Development Increase in traffic signals - repairs and maintenance Operations Service Increase 11,000 Our Community

Increase in traffic signs - misc. materials Operations Service Increase 2,000 Our Community

Increase in street signs - misc. materials Operations Service Increase 5,000 Our Community

Increase in cemetery administration - health and safety related costs Operations Service Increase 200


Increase in waste management administration - Additional transfer station attendant Operations Service Increase 67,400


Increase in HHW recovery from municipal partners for increased hours Operations Service Increase (29,300)


Increase in HHW program - Health and safety related Operations Service Increase 500


Increase in HHW program - Advertising Operations Service Increase 500 West Parry Sound Area Cooperation

Increase in HHW program - misc. contract for service Operations Service Increase 30,000




Increase in compost program - misc. contracts for service (grinding service for brush pile) Operations One-time 60,000 Our Community

Increase in parking administration - misc. materials Operations Service Increase 500 N/A

Full time recreation programmer position Parks and Recreation Service Increase 44,200 Active Living

Re-create warning track on ball diamonds Parks and Recreation One-time 10,000 Active Living

New-buoy lines for swim program Parks and Recreation One-time 3,000 Active Living

Increase part-time staff for Performance Hall Stockey Centre Service Increase 9,400 Our Community

Increase Performance Hall - Artist Fees Stockey Centre Service Increase 5,000 N/A

Increase BOHF - Misc. supplies, giveaways, insurance Stockey Centre Service Increase 6,800 N/A

Increase Building Occupancy - snow removal Stockey Centre Service Increase 2,000 N/A

Increase Golf Classic - Dinners, travel, bags, fees Stockey Centre Service Increase 12,500 N/A

Funding for tourism intern (offsets costs below) Development and Leisure Services One-time (31,500) Growth & Development



Private sector donation for economic development officer (offsets costs below)

Development and Leisure Services Service Increase (15,000) Growth & Development

Ontario 150 grant for Canada Day celebration (offsets increased costs below)

Development and Leisure Services One-time (40,000) Our Community

Grant from Explorer's Edge for cruise partnership Development and Leisure Services One-time (5,000) Growth & Development

Building Inspection - change from co-op student to junior inspector

Development and Leisure Services Service Increase 9,000


Increase Planning - increase legal fees Development and Leisure Services Service Increase 6,400


Increase Planning - general consulting fees Development and Leisure Services One-time 30,000 Growth & Development

Increase façade program Development and Leisure Services Service Increase 60,000 Growth & Development

Create tourism intern (grant revenue above) Development and Leisure Services One-time 38,195 Growth & Development

Create EDO contract position (75% of annualized cost of $80,000)

Development and Leisure Services Service Increase 60,000 Growth & Development

Wayfinding signage for downtown sustainability Development and Leisure Services One-time 5,000 Growth & Development

Increase OSUM Conference hospitality for hosting board meeting

Development and Leisure Services One-time 1,500 N/A



Increase to fitness trail master plan - misc. materials

Development and Leisure Services Service Increase 3,000 Active Living

Amazing places advertising Development and Leisure Services One-time 1,000 Growth & Development

Increase business marketing - misc. materials Development and Leisure Services Service Increase 5,000 Growth & Development

Increase business marketing - marketing Development and Leisure Services Service Increase 5,000 Growth & Development

Tourism marketing - misc. materials (VIC) Development and Leisure Services Service Increase 5,000 Growth & Development

Increase cruise ships misc. materials due to more visits

Development and Leisure Services Service Increase 5,000 Growth & Development

Canada Day - misc. materials (only if $40,000 grant is received)

Development and Leisure Services One-time 57,695 Our Community

New Initiatives - Tax-supported $ 538,765


Non-Tax Supported New Initiatives The Town operates several services which are supported other than by the tax levy. The following chart outlines the new services and one-time expenditures for non-tax supported activities.

New Initiative for 2017 Department Type of Enhancement Amount

Relates to Strategic Plan

Increase in boot and clothing allowance Water Service Increase 500 N/A

Increase in uniform and clothing Water Service Increase 1,500 N/A

Fuel for new snow blower / tractor Water Service Increase 500 Organizational Excellence

Increase in boot and clothing allowance Wastewater Service Increase 500 N/A

Increase in uniform and clothing Wastewater Service Increase 100 N/A

Increase in health and safety related supplies (new regulations) Wastewater Service Increase 1,000


Increase in staff training Wastewater Service Increase 400 Organizational Excellence

Sludge cleaning Wastewater One-time 100,000 Our Community

Increase in pumping station repairs Wastewater Service Increase 500 Our Community Total Non-Tax Supported $ 105,000

These items will be further discussed in the appropriate sections of this budget document, including the justification for their inclusion.


Summary Operating The following is the summary of the 2017 Service Delivery Budget (Operating Budget). Please note that the figures below are PSAB compliant which includes amortization expense.

2016 2017

2015 Actual Total Budget Baseline Budget

Non-Controllab

le Changes

Service Level

Changes

Non-Recurring Amounts Total Budget

% Budget Change

Revenues Council

Administration (12,018,176)

(2,572,608)

(2,572,608)

21,500

-

-

(2,551,108) -0.8%

Finance (135,323)

(112,000)

(112,000)

(11,000)

(7,000)

-

(130,000) 16.1%

POA Court Services (1,473,177)

(1,468,700)

(1,468,700)

(6,200)

-

-

(1,474,900) 5.3%

Education (2,230,200)

-

-

-

-

-

- 0.0%

Emergency and Protective Services

(166,211)

(116,550)

(163,661)

(70,655)

7,200

(5,000)

(232,116) 40.5%

Land Ambulance (8,299,128)

(8,257,205)

(8,190,205)

(301,244)

-

-

(8,491,449) 2.9%

Public Works (1,894,514)

(4,200,980)

(755,980)

(148,923)

(7,200)

-

(912,103) -435.0%

Wastewater (2,708,841)

(2,834,527)

(2,834,527)

(184,073)

-

-

(3,018,600) 6.5%

Water (2,389,554)

(2,417,490)

(2,417,490)

(58,610)

-

-

(2,476,100) 2.4%

Parks and Recreation (Leisure)

(44,648)

(84,260)

(84,260)

-

10,500

-

(73,760) -22.3%

Bobby Orr Community Centre

(185,682)

(186,600)

(186,600)

-

-

-

(186,600) 0.0%

C.W. Stockey Centre (1,104,344)

(916,455)

(916,455)

-

(24,250)

-

(940,705) 2.6%

Development Services (109,971)

(82,000)

(82,000)

(11,000)

(15,000)

(76,500)

(184,500) 125.0%

Total Revenues (32,759,768)

(23,249,375)

(19,784,486)

(770,204)

(35,750)

(81,500)

(20,671,940) -13.0%


Expenses

Council 218,280

243,300

243,300

2,200

(20,400)

6,500

231,600 -4.8%

Administration 1,103,112

1,144,324

1,140,824

29,229

27,600

-

1,197,654 5.1%

Third Party Funding 848,381

869,236

869,236

-

3,600

-

872,836 0.0%

Finance 605,015

677,215

642,215

28,390

(500)

-

670,105 -1.1%

POA Court Services 1,355,018

1,352,600

1,351,600

1,000

-

-

1,352,600 0.0%

Education 2,287,620

-

-

-

-

-

- 0.0%


3,026,543

2,857,971

2,857,971

139,387

5,175

2,000

3,004,533 5.1%

Land Ambulance 8,321,518

8,499,006

8,422,006

336,244

(25,000)

-

8,733,250 2.9%

Public Works 5,772,848

5,392,953

5,370,953

4,912

5,140

74,500

5,455,504 1.1%

Wastewater 2,750,598

2,621,591

2,608,591

18,847

2,500

100,000

2,729,939 4.1%

Water 1,898,345

2,135,950

2,067,950

24,570

(4,500)

-

2,088,020 -2.4%

Parks and Recreation (Leisure)

804,210

871,674

823,512

282

44,200

13,000

880,994 1.1%


701,670

719,333

718,333

(18,097)

-

-

700,236 0.0%

C.W. Stockey Centre 1,564,936

1,465,155

1,465,155

10,100

(7,050)

-

1,468,205 0.2%

Development Services 735,883

785,131

748,131

(1,706)

150,400

138,390

1,035,215 34.7%

Total Expenses 31,993,980

29,635,438

29,329,776

575,359

181,165

334,390

30,420,691 2.7%

Total Levy (765,788)

6,386,063

9,545,290

(194,845)

145,415

252,890

9,748,750 35.7%


Summary Capital The following is the summary of the 2017 Capital Investment Budget.

Tax Supported Capital Summary

Cost Current Year

Taxes Debenture Grants Recoveries Other Reserves Reserve Fund

Administration Municipal Building $ 40,000 $ - $ - $ - $ - $ - $ 40,000 $ - Information Technology 10,000 - - - - - 10,000 - Finance and POA Court Services Finance - - - - - - - - Emergency and Protective Services Fire Services 62,700 - - - - - 62,700 -

By-law Enforcement - - - - - - - - Development and Leisure Services Development 5,369,500 17,000 - 5,000,000 - 245,000 107,500 - Parks and Recreation 61,000 61,000 - - - - - -

Stockey Centre 787,500 57,500 350,000 350,000 - - 30,000 - Public Works Operations 6,134,140 232,000 2,946,704 1,680,436 - - 275,000 1,000,000 Total Tax Supported Capital $ 12,464,840 $ 367,500 $ 3,296,704 $ 7,030,436 $ - $ 245,000 $ 525,200 $ 1,000,000


Non-Tax Supported Capital Summary

Non-Tax Supported capital relates to the Land Ambulance Service, water and wastewater systems. These functions are not directly tax supported from the Town’s tax levy.

Cost Current Year

Taxes Debenture Grants Recoveries Other Reserves Reserve Fund Emergency and Protective Services Land Ambulance $ 950,000 $ - $ - $ - $ - $ - $ - $ 950,000 Public Works Wastewater Services 4,806,716 - 3,300,000 637,299 - - 869,417 -

Water Services 4,709,958 - 3,500,000 526,407 - - 683,551 - Total Non-Tax Supported Capital $ 10,466,674 $ - $ 6,800,000 $ 1,163,706 $ - $ - $ 1,552,968 $ 950,000


Budget Process 2017

Council Priority Setting The 2017 Budget Process started in May 2016 with a Council Priority Setting Meeting held at the Bobby Orr Community Centre. The objectives of this meeting were to set strategic priorities for the upcoming year and remaining term of Council.

Council voted on their priorities as follows:

1. Great North Road 2. Private land development 3. Private land development 4. Private land development 5. Parry Sound Road Innovation Park 6. Downtown 7. Water and Wastewater Plant Capacities 8. Private land development 9. Aquatic / Recreation Centre 10. Private land development

Where applicable these priorities have been included in the capital and operating budgets for the 2017 year, as well as the 5-year capital plan for 2017 to 2021.

Items in the budget which relate to these priorities include:

• Design of Great North Road infrastructure redevelopment (Capital)

• Parry Sound Road feasibility study (Capital)

•Council Priority Setting Meeting - May 19, 2016•Draft Templates - July 29, 2016•Online Public Consultation - September 20 to

November 20, 2016•Finance compiles budget - October 2016

Planning

•Management review of draft budget - November 2 to 11, 2016

•Budget package to Council - November 22, 2016•Budget overview - November 29, 2016•Budget deliberations - December 13, 2016•Budget deliberations - January 10, 2017

Review

•By-law to authorize temporary borrowing -January 17, 2017

•By-law to set 2017 tax ratios - January 17, 2017•By-law to set 2017 tax policies - January 17, 2017•By-law to establish budget - February 7, 2017•By-law to strike tax rates - April 4, 2017

Approval


• MADVAC (Capital) for downtown standard of care as identified in the Downtown Sustainability Plan

• Re-introduction of Façade Program as identified in the Downtown Sustainability Plan

• Increased marketing budgets for business and tourism

• Summer student dedicated to downtown standard of care as identified in the Downtown Sustainability Plan

Staff Review Senior leadership met on October 31, November 7, 15 and 16 to review the budget. These meetings included a complete review of the line by line operating budget, the capital budget, and the new services list.

Citizen Engagement The Town also implemented a Citizen Budget Tool at 2017 Parry Sound Citizen Budget Survey which allowed taxpayers to provide feedback on the level of service that they want to see and provide feedback to the Town on the budget.

The survey had 49 responses, which for the first year of this process is a positive result. Most of these visits were on October 20th and were the result of a local business promoting the tool.

The results are as follows:Department

Most Chosen Funding

Level

Average Funding

Level General Admin 100% 90.0% By-law 100% 95.0% Fire Services 100% 102.5% Police Services 100% 95.0% Operations 100% 102.5% Parks and Rec 100% 102.5% Rec Facilities 100% 97.5% Development Services 100% 97.5% Land Ambulance 100% 102.5% Municipal Partners 100% 100.0%

The survey also showed 51% of respondents were not in favour of using debt for financing infrastructure, 59% only want infrastructure to be completed if there is a majority of funding from senior governments, and 45% are in favour of both a new splash pad and an aquatic centre being built in Town (30% do not want either).

Of course, the sample size is 49 responses, so this may not be indicative of the Town as a whole, but it was positive to see public engagement through this tool.

http://www.parrysound.citizenbudget.com/


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Welcome to Parry Sound

About the Town of Parry Sound The Town of Parry Sound is the world-renowned jewel of the 30,000 Islands on Georgian Bay.

Located on Highway 400 approximately 2 hours north of Toronto and 2 hours south of Sudbury, Parry Sound hugs the shores of the world’s largest freshwater archipelago, known as the 30,000 Islands. In 2004, UNESCO designated the area as a World Biosphere Reserve, the Georgian Bay Biosphere Reserve.

Parry Sound is rich in arts, culture and heritage. The Charles W. Stockey Centre for the Performing Arts and the Bobby Orr Hall of Fame are home to the international summer music festival, the Festival of the Sound. The Hall of Fame pays tribute to Parry Sound hockey hero, Bobby Orr.

The 6km Rotary and the Algonquin Regiment Fitness Trail is a waterfront trail linking to the North Shore Rugged Trail. Stop along the way for a quick swim in sparkling, clean waters or enjoy a picnic at Waubuno Beach or catch a breath-taking sunset over the Bay.

Governance Parry Sound is made up of the Mayor and six councillors, elected at large, who represent the residents of Parry

Sound. The Council for the Town of Parry Sound from 2014 to 2018 are:

From Left to Right: Doug McCann, Paul Borneman, Brad Horne, Mayor Jamie McGarvey, Jim Marshall, Bonnie Keith, Keith Saulnier

Lifestyle The Town of Parry Sound offers a mix of outdoor living and recreation within a small urban environment, half way between the City of Toronto and the City of Sudbury.

• Shopping – From our urban centre in the south end of town, our beautiful downtown near the water, to the Town’s north end Parry Sound offers a great mix of shopping opportunities.

• Schools – The Town has education opportunities from elementary to post-secondary levels. The Town is home to the new Parry Sound Public School, Parry Sound High School, St. Peter the Apostle Catholic School and Canadore College.


• Healthcare – The West Parry Sound Health Centre is a 90-bed acute care hospital located in Parry Sound. The WPSHC includes Lakeland Long Term Care, six nursing stations in the West Parry Sound area, manages the district land ambulance service and provides a full range of in-patient and out-patient programs. A new medical building opened in 2016 which combined two former medical offices and a pharmacy into one location.

• Arts and Lifestyle – Parry Sound is home to the Charles W. Stockey Centre for the Performing

Arts. The Stockey Centre, ideally located on the water with a large waterside patio, is home to the Festival of the Sound and Bands on the Bay each summer.

• Recreation - The Town maintains an indoor ice rink (Bobby Orr Community Centre), an outdoor ice rink, four sports fields, 6km of trails, and 13 parks. The Town runs swimming lessons at Waubuno Beach as well as additional programming out of the Bobby Orr Community Centre.


Strategic Plan 2015 – 2018 The Council for the Town of Parry Sound approved its Strategic Plan for 2015 to 2018. The process for creation of the Strategic Plan included public open houses, public workshops, staff workshops and the implementation of an Ad-Hoc Committee including members of Council and Staff to draft the plan.

The Strategic Plan consists of five strategic priorities as outlined below.

Active Living Leveraging the Georgian Bay Biosphere Reserve and our natural environment, the Town will be a safe and affordable community and destination for four-season active living.

Priorities • We will actively work with community groups to

assist in bringing events and competitions that will promote the culture and environmental features of the area to Town.

• We will partner with area municipalities and area groups with the goal of the creation of an Aquatic/Recreation Centre being established for the benefit of area residents.

• We will increase the level of recreational programs through direct and indirect delivery methods to improve access to recreational opportunities for all members of the community.

• We will expand links in the community for active transportation opportunities through the implementation of the Trails Master Plan

• We will leverage our existing recreation infrastructure to maximize the number of opportunities available for residents to utilize facilities for activities.

• We will develop a vision and plan to promote a healthy lifestyle for all demographics through increased promotion of activities that are active.

How the Proposed 2017 Budget Meets This Priority • Proposed new programming within the Parks and

Recreation Department with the implementation of:

o A permanent recreation programmer o Increased funding for Trails Master Plan

implementation o Repairs to Kinsmen Park and Waubuno

Beach swim area


Growth and Development Through collaboration with area and senior government partners, the Town will be development ready and will strengthen and diversify its economy to provide sustainable growth and quality employment.

Priorities • Redevelopment of the harbour, relocation of the

MNR/OPP, private sector development and linking the downtown will shape the Town’s waterfront into the future and establish it as the people gathering place and economic hub it is envisioned to be.

• Attracting the education and technology-based economy will lead to a diversified economy.

• Promoting and supporting fibre to each residence and business will strengthen our community’s access to information and create opportunities for business attraction and job creation.

• Tourism product development, marketing and promotion, clarifying the roles and responsibilities of the various tourism-related agencies and creating partnerships with Provincial organizations and tourism operators will position the Town to remain competitive within a very competitive industry.

• In collaboration with other economic development-related agencies and stakeholders, identify specific gaps in the current business inventory and implement the Regional Marketing Plan to attract

growth and development to the existing development areas (Parry Sound Municipal Airport, Parry Sound Industrial Park, North Tudhope St).

• Supporting the implementation of the Downtown Consumer & Market Study will enhance the downtown experience by creating opportunities for enhanced shopping and potential attracting new housing opportunities

• Through the Zoning By-law update, identify areas suitable for intensification and support the efforts of local partners such as DSSAB to address housing needs.

• Work with community partners to identify events that could be hosted in the Town throughout the year.

How the Proposed 2017 Budget Meets This Priority • Implementation of a Tourism Intern for improving

the marketing of the Town. • Increased business marketing and re-introduction

of the Façade Program. • Creation of an Economic Development Officer for

the Town. • Improved wayfinding signage for downtown

sustainability. • 12 visits of cruise ships scheduled for 2017


Organizational Excellence To enhance internal cohesiveness and employee pride in the organization and to ensure continued high levels of customer service, the Town will demonstrate integrity in all relationships and activities and will foster idea generation, information sharing and understanding. The Town will ensure consistent investment and advancement in and support for our employees. The best only get better.

Priorities • We will continue to share and exchange

information and knowledge with our staff and our community on a timely basis and look for ways to improve how that is done.

• A healthy workplace is a happy workplace. We will act with integrity and treat each other with respect. We will walk the talk and hold each other accountable when we don’t

• We will ensure our staff are well trained and developed to help ensure they can perform to high standards and feel personally fulfilled.

• We don’t achieve much on our own; we work together, as a team. All our staff will know what’s important and will be given what’s needed to meet corporate objectives.

• Our purpose, as Town employees is to provide a range of services to the community and its residents. We will provide those services with excellence in mind because it is our community.

How the Proposed 2017 Budget Meets This Priority • Increase HR from 3 days to 5 days to improve

human resources support. • Increase in staff training and health and safety

related training and supplies.

Our Community We will build pride and a better, inclusive community by engaging our community and our residents in the development and enhancement of our Town.

Priorities • Initiatives such as signage, tree and flower

plantings, community gardens and the reintroduction of the Façade Improvement Program all enhance our Town. Efforts to beautify our Town will be strengthened when we work with partners such as the Downtown Business Association and neighbourhood groups. Infrastructure upgrades and long term financial strength and stability are strategies that also help build a strong Parry Sound community.

• Community engagement is key to creating vibrant neighbourhoods and community pride. Inclusive communications will ensure residents and businesses are made aware of Town business and opportunities that could lead to participation in projects that develop volunteerism and result in beautification.


How the Proposed 2017 Budget Meets This Priority • Introduction of live streaming for Council meetings,

including special and budget meetings. • Creation of a scholarship award for a post-

secondary student. • Increase to Senior’s Club and the Parry Sound

Public Library. • Increase in street maintenance for gravel roads,

guide rails and curb and gutters. • Implementation of a review and replacement

program for traffic signals and street lights. • Increased programming for Canada Day

celebrations.

West Parry Sound Area Cooperation Recognizing that what’s good for the Area is good for the Town and vice-versa, the Town will foster positive relationships with Area municipalities, agencies and senior governments to ensure responsive, efficient and effective delivery to enhance the quality of life of Town and Area residents.

Priorities • We will empower staff to identify and implement

opportunities for Area cooperation that will realize

more efficient and effective service delivery for the benefit of all Area residents.

• We will identify defined projects that can be implemented on a regional scale that will have benefit for all participants. We will cooperate with partners on these projects to deliver efficient and effective results.

• We will implement aspects of the Regional Marketing Plan as suitable to coordinate an effective approach to the marketing of our Area to the benefit of all.

• We will investigate opportunities to promote the concept of a Community Hub through partnerships with other Area governments, service providers and service groups.

How the Proposed 2017 Budget Meets This Priority • Increase in household hazardous waste program

to full year. • Sharing of by-law services with Carling Township. • Increased training for emergency management,

consistent planning throughout the district.


Financial Overview The Town participated in the BMA Management Consulting Inc. Municipal Study – 2016 which is a study comparing 105 municipalities (representing over 84% of the Ontario population). This study compares municipalities by geographic location and by size.

Survey Overviews Overall there are several socio-economic factors that affect the North more than other regions in Ontario:

• Land density (the North has an average land density of approximately 160 people per square kilometre, compared to 643 in Simcoe/Muskoka/Dufferin) and 536 people average for the Province;

• Population growth in the North is approximately 3.0% compared to 7.2% in Simcoe/Muskoka/Dufferin;

• The North has a higher than average age demographic with 19% of the population being >65 years of age, compared to 15% Provincially;

• Average household income in the North is below $80,825, whereas the average is $97,825; and

• Weighted assessment per capita (the basis for property taxes) is approximately $150,772 compared to $160,000 in Simcoe/Muskoka/Dufferin and $180,000 in the GTA.

Socio-Economic Indicators Population Parry Sound had a population increase from 2011 to 2016 of 8.6%%, this is comparable with the survey average of 8.7% however significantly higher than the Province’s growth of 3.2%.

The Town had the largest population increase as a percentage in both 2006-2011 and 2011-2015 for the North municipalities. The North only saw an increase of 3.0%. This indicates that the Town is seeing an above average population growth, which will draw on municipal services.

Age Demographics The Town has a senior population which represents 23% of the total population, this is higher than the North average of 19% and significantly higher than the 15% Provincial average. Only Elliot Lake (the highest senior population in the survey) has a higher senior population in the North than Parry Sound. Only 10 of 104 municipalities in the survey have senior population that is 23% or higher.

Average Household Income The Town’s average 2016 estimated household income of $65,270 is the third lowest of the survey participants. The survey median of $90,504 is over $25,200 higher than the Town average. Northern municipalities have an


average household income of $80,825 which is approximately $10,000 below the province.

This puts pressure on the municipality to ensure that tax levels are affordable for residents, who already are earning significantly lower than the Provincial average and the North average. While costs of providing these services may be higher in the North.

Assessment and Taxes Assessment Per Capita The Town has an unweighted assessment per capita of $106,828. This is in the lower 33% of the surveyed municipalities, and is below the median of $131,013. However, the Town is doing better than its Northern comparators which have a median of $91,425. However, when compared to our neighbouring districts (Simcoe County, Muskoka and Dufferin) we are significantly lower than their median of $163,344. Meaning that those municipalities have more assessment per person than we do, while providing similar services.

Assessment Mix The Town has a residential tax assessment of 74.6% which is below the Province’s median of 79.0%. The commercial assessment of 21.1% is above the Province’s average of 10.0% and 1.1% industrial assessment is below the provincial average of 1.8%.

Given that the Town is the regional commercial hub it makes sense that above average commercial assessment is in Town. However, as the residential

assessment is below average there is a significant transient population that will use Town services to access the commercial properties.

Building Activity In 2015, the Town had $1,208 (2014 - $3,607) of building activity per capita which is below the Provincial median of $2,247.

Although the Town was above the average in 2014, with higher non-residential growth, this was resulting from a couple of major developments which are not expected to recur soon (medical building, retirement home). The below average building permits for residential properties may cause future population growth to become stagnant.

Financial Indicators Financial indicators are broken down into three categories:

• Sustainability – The ability to provide and maintain service and infrastructure levels without resorting to unplanned increases in rates or cuts to services.

• Vulnerability – Addresses a municipality’s vulnerability to external sources of funding that it cannot control and its exposure to risks.

• Flexibility – The ability to issue debt responsibly without impacting the credit rating. Also, the ability to generate required revenues.


Sustainability Financial position per capita takes a municipality’s financial assets less its liabilities and puts it on a per capita basis. The Town of Parry Sound has a financial position per capita of $1,245 (2014 - $1,347), the Provincial median was $440. The Town was the 12th highest financial position per capita in the survey. The North median was $477, the Town was second only to Kenora. In Simcoe/Muskoka the median was $206, only Bracebridge and Orillia had a higher position.

Total Asset Consumption ratio is “Total Net Book Value of Capital Assets” divided by the “Total Gross Costs of Capital Assets”. It shows the value of tangible capital assets that have been consumed. A higher ratio may indicate significant replacement needs. The Town has an asset consumption ratio of 37.6%, this is just below the survey median of 41.2%.

The Town has 123% of its taxation in reserves, this is above the median of 70%; however, this includes the reserves and reserve funds for land ambulance service which are restricted and not discretionary. In other municipalities, the land ambulance service would be provided by upper tier governments or by significantly larger metropolitan cities.

Parry Sound has high reserves per capita figure, $2,593 compared to the median $694. While this indicates strong reserves, the public and Council need to be aware that this includes reserve funds that are not “Town use”

and may skew comparison with the other survey municipalities.

In 2015, the Town had 2.0% debt interest as a percent of our own source revenue. This is higher than the 1.2% survey median. However, this may be indicative of the fact that the Town has invested in capital assets over the past 10 years utilizing debt. This is supported by the fact that the Town has a lower than average asset usage percentage (i.e. Newer assets).

Parry Sound’s debt per person is $2,060, this is above the median of $540 however is due to our lower population (fifth lowest population in the survey) and urban nature.

The Town’s debt to reserve ratio was 0.8 which is below the survey average of 1.0 but above the median of 0.7. Ideally, around 1.0 is a strong financial position.

The Town’s taxes receivable of 6.7% of tax revenue is below the North average of 6.9%, but above the median of 5.8%.

Taxes Raised The Town has a Rates Coverage Ratio of 61.6%, which provides a measure of the Town’s ability to cover its costs through its own source revenue. Ministry of Municipal Affairs guidelines would place this in an intermediate range which means that we are safely able to cover our expenses.


The Town’s tax levy per capita is $1,438 which is in the mid-third of the survey. It is below the survey average of $1,499 and just above the median of $1,433. This means that the Town is bringing in an average amount of taxes per person when compared to other municipalities throughout the Province of Ontario

The Town’s levy per capita is below the North Average of $1,557. The levy per $100,000 unweighted assessment is $1,346 vs $1,773 North average. When you weight this, our levy is $1,171 vs $1,524. In these cases, we are below the North average. Only Sudbury and the Town are in the middle third in 2 of 3 of these statistics.

The above indicates that the Town’s levy is lower than the rest of the North and is in the middle third for the Province.

While there are socio-economic reasons for maintaining a lower tax rate, due to ability to pay, the survey indicates that the Town is within a reasonable range when compared to the rest of the Province, and is more affordable than other municipalities in the North.

Maintaining Existing Service Levels The Town’s cost to maintain service levels increases every year due to inflation, like the costs that residents face. Prices may increase for hydro, gas, diesel, construction materials, and staff wages all of which are significant components of the Town’s budget.

Also, included in the maintenance of existing service levels are the costs due to new or enhanced services approved in the 2016 budget or throughout the year where these services were only provided for a portion of 2016. In 2017 additional costs or benefits will result from the annualization of these service levels.

Since March 2014, the Town has been working on reviewing and creating financial policies for debt and reserve management to provide for future long range sustainability of the Town and stability of the tax levy.

Service Partners The Town of Parry Sound has several Service Partners which provide services to the residents of the Town of Parry Sound and the West Parry Sound Area. These service partners include:

• The Parry Sound Public Library • West Parry Sound District Museum • West Parry Sound Health Centre and Lakeland

Long Term Care

The following boards and agencies have a legislated authority to establish budgets and levy funds through the Town. The Town has limited ability to revise their requests.

• Belvedere Heights Home for the Aged • The District Social Services Administration Board • Ontario Provincial Police Service • North Bay Parry Sound District Health Unit


• Parry Sound Area Industrial Park Board • Parry Sound Municipal Airport Board • West Parry Sound Area Planning Board


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Key Financial Performance Information

Assessment Growth The primary source of recurring, maintainable revenue is through property taxes. The Town’s assessment base is based on assessed values provided by MPAC. Properties in Ontario are assessed every four years, any increase in value is phased-in over the four-year period. If a property dropped in value, the decrease in assessment is immediately changed in the first year of the cycle. As a result, the first year of a cycle often has lower assessment growth.

While the tax roll has not been finalized at the writing of this report, preliminary information is indicating a drop in taxable assessment for 2017 of 3.77% or $26,672,200. This will then increase until 2020 when the taxable assessment will only be $3,724,100 less than in 2016 (or a decrease of 0.53%). Depending on how the final roll is returned, there could be significant tax burden shifts between the classes and individual properties.

The following graph shows the assessment each year from 2012 to 2016, this includes both the phase-in portion of growth as well as actual growth in the assessment base due to development in the Town. As can be seen, the clear majority of the Town’s taxable assessment is residential.

The following graph better shows the level of residential growth vs commercial growth over the past 5 years.

2011 2012 2013 2014 2015 2016Industrial Taxable 7,106,0 7,240,0 7,517,0 7,745,5 7,706,2 8,045,4Commercial Taxable 135,891 140,411 139,973 142,403 144,665 151,685Residential Taxable $455,92 $485,26 $507,64 $524,85 $545,33 $556,72

$- $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000 $700,000,000 $800,000,000

Assessment Values 2012 to 2016

$-

$100,000,000

$200,000,000

$300,000,000

$400,000,000

$500,000,000

$600,000,000

2011 2012 2013 2014 2015 2016

Residential and Commercial Assessment 2012 to 2016


Sources of Revenue The Town has multiple avenues to earn revenue to fund the operations and capital investment required to provide service to residents of Parry Sound.

Property Taxation Property taxation is the primary source of revenue for the Town of Parry Sound. Taxation has increased over the past five years because of new assessment (real growth), phased in assessment (market growth) and tax rate increases.

Grants Operating grants are primarily from the Province of Ontario for the Ontario Municipal Partnership Fund and for the provision of Land Ambulance Service for the District of Parry Sound.

OMPF grant revenue is expected to decrease this year because of Provincial reduction of the fund. There has been a steady decrease over the past 5 years to this funding arrangement. The Town will see an additional decrease in OMPF funding of $58,500 in 2017.

11,228,832 10,968,020

11,233,338

11,877,853

12,304,598

10,000,000

10,500,000

11,000,000

11,500,000

12,000,000

12,500,000

2012 2013 2014 2015 2016Budget

Total Taxation1,978,700 1,957,000

1,863,100 1,784,900

1,720,700

1,500,000

1,600,000

1,700,000

1,800,000

1,900,000

2,000,000

2012 2013 2014 2015 2016Budget

OMPF Funding


Provincial and Federal Grants include the 50% from the Province of Ontario for provision of Land Ambulance Services for the District of Parry Sound. It also includes capital grants from the Province and the Federal Government (including Gas Tax Funds).

Municipal grants from District municipalities for the provision of Land Ambulance Service account for approximately 50% of the operating costs of providing the service.

4,043,550 4,438,201

6,747,183 6,160,038 6,370,294

489,667 407,090 397,206 421,143

2,357,950

- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000

2012 2013 2014 2015 2016Budget

Ontario Grants Canada Grants

3,557,850 3,479,035 3,599,929

3,969,722 3,798,491

3,200,000 3,400,000 3,600,000 3,800,000 4,000,000 4,200,000

2012 2013 2014 2015 2016Budget

Other Municipal Grants


User Charges User charges are primarily related to the rate-supported activities of the Town’s water and wastewater system.

User charges increase annually based on the CPI in effect on October 31.

Licenses and Permits The Town generates revenue through the issuance of licences (dog, taxi, lottery) and permits (building). The two largest sources of revenue under this grouping are:

• Building permits • Lottery license

In 2014 there were several large building permits issued. This includes a building permit for Parry Sound Public School, while this is a new building in Town, as it is for a public school this will not be taxable assessment growth.

5,355,449

6,406,104 6,330,308 6,098,236

6,256,115

4,500,000

5,000,000

5,500,000

6,000,000

6,500,000

2012 2013 2014 2015 2016Budget

User Charges

121,981 118,761

240,788

119,976 113,500

-

50,000

100,000

150,000

200,000

250,000

300,000

2012 2013 2014 2015 2016Budget

Licenses and Permits


Fines The Town is responsible for the operations of the Provincial Offences Act Court for the District of Parry Sound. Revenues from Provincial Offences are recorded as fines when they are received, due to the nature of the appeal process, and uncertainty of collection of older fines, the cash basis of reporting revenue has been used. Any operating surplus for the Provincial Offences Act Court is shared with 19 municipal partners based on a formula which includes population and households.

Penalties and Interest Penalties and interest are charges for the late payment of property tax bills and utility bills (water and wastewater).

1,248,646 1,286,955

1,410,464 1,447,400 1,463,300

1,100,000 1,150,000 1,200,000 1,250,000 1,300,000 1,350,000 1,400,000 1,450,000 1,500,000

2012 2013 2014 2015 2016Budget

Fines

112,699 123,063 138,908 135,053

120,000

- 20,000 40,000 60,000 80,000

100,000 120,000 140,000 160,000

2012 2013 2014 2015 2016Budget

Penalties and Interest


Investment Income Investment income summarizes revenues generated through interest and dividends. Interest is primarily from the Town’s bank accounts, while dividends are primarily received from the Town’s ownership of a local utility company.

Investment income in 2014 includes income earned on the merger transaction with Lakeland Holdings Ltd. This is a non-recurring source of investment revenue.

Other Income Other income is comprised of water meter sales, mulch/compost material sales, as well as miscellaneous tax refunds and donations.

Rents and concessions are comprised of rental for municipal owned assets (e.g. Smelter Wharf Port, Stockey Centre rentals).

384,559 405,022

2,177,091

414,071 304,475

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2012 2013 2014 2015 2016Budget

Investment Income

550,654 527,139 517,988 568,720

468,768

28,170 20,329 19,322 35,654 16,783 -

100,000

200,000

300,000

400,000

500,000

600,000

2012 2013 2014 2015 2016Budget

Rents, Concessions Other Income


Expenditures The Town reports expenditures both by function (what the expense is for) and by segment (who the expense is for).

Expenditures by Function The following chart shows the actual expenses for 2015 by expense type.

The largest expense for the Town is the contract for service with the WPSHC for delivery of land ambulance service throughout the District of Parry Sound.

If the contract for land ambulance is removed the percentage of expenses changes. Salaries, wages and benefits represent almost 30% of the expenses of the Town. Almost 20% of expenses relate to amortization of capital assets; amortization is the allocation of the cost of the capital asset over its useful life. Interest on long-term

debt, which includes debt for water and wastewater services, is only 3% of the total expenditures of the Town.

21%

10%

44%

2%2%

5%

16%0%

2015 ACTUAL

Salaries, wages & benefits

Materials

Contracted Services

Rent and Financial Expenses

Interest on Long-term Debt

External transfers

Amortization

Inter-segment transfers

28%

13%

25%

3%3%

7%

21%0%

2015 ACTUAL (WITHOUT EMS)

Salaries, wages & benefits

Materials

Contracted Services

Rent and Financial Expenses

Interest on Long-term Debt

External transfers

Amortization

Inter-segment transfers


Expenditures by Segment The Town separates its reporting by segment for financial reporting purposes. The 2015 expenses by segment were as follows:

Health Services include the Land Ambulance Service.

6%

15%

15%

19%

29%

2%

12%2%

EXPENSES BY SEGMENTGeneral Government

Protection to Persons andPropertyTransportation Services

Environmental Services

Health Services

Social and Family Services

Recreation and Cultural Services


Organizational Chart and Staffing Resources

Municipal Services The following chart shows the organizational structure for the Town of Parry Sound.

Council

Chief Administrative Officer(5 FTE)

Director of Finance and POA Court Services

Provincial Offences Act(3 FTE)

Finance(7 FTE)

Director of Public Works(2 FTE)

Operations(16 FTE)

Water Services(5 FTE)

Wastewater Services(5 FTE)

Director of Emergency Services(1 FTE)

Fire(1 FTE)

By-law Enforcement(1 FTE)

Director of Development and Leisure Services

(1 FTE)

Parks and Recreation(6 FTE)

Development Services(2 FTE)

Charles W. Stockey Centre and Bobby Orr Hall of

Fame(3 FTE)


Staffing Resources 2016 vs 2017 The following represents the full-time equivalent positions for the Town’s tax supported activities. Summer students, post-secondary interns, and seasonal staff are not included in these totals.

Although parking services is a non-tax supported activity, staff in this department are part of the By-law Department and therefore included in the tax-supported activities.

Department 2016 Proposed 2017

Administration 4 5 Development and Leisure Services

13 14

Emergency and Protective Services / Fire

4 4

Finance 8 8 Public Works 19 20 Total Tax Supported 48 51

The Town also employs staff who are part of non-tax supported activities. These are departments where the revenues and expenses are not part of the general tax levy. Although these staff are employed by the Town, their costs are not borne by the tax levy.

Department 2016 Proposed 2017

Land Ambulance 0 0 Provincial Offences Act Court Services

3 3

Water 4 4 Wastewater 5 5 Total Non-Tax Supported 12 12

The Town does not directly employ any full-time staff for land ambulance services. A portion of staff time is allocated to land ambulance. Paramedics and management are employees of the West Parry Sound Health Centre which is the contract provider for the Town.

2017 Staffing and Operational Changes The 2017 staffing changes include several changes in the operations of the Town and includes several proposed staffing changes.

Human Resources In September 2015, Council approved the transition of the Town’s HR Coordinator from 2 days per week to 3 days per week. The 2016 budget proposed to make this position a full-time position reporting under the CAO, this proposal was not approved in the 2016 budget.

Staff are proposing to re-introduce the expansion of the HR Coordinator in 2017 to full time to meet the increasing demands for HR support for the organization. This is a net 1 increase.


Parks and Recreation As part of the 2016 budget, Council approved new service additions related to recreation and community programming. As part of these service additions an intern was hired with Provincial funding, it is proposed that in 2017 a full-time community programmer be created to continue with the organization of recreation and community programming.

This is an addition of one position, however it will not occur until later in 2017 once the intern position is completed.

Public Works In 2016, Council approved a reorganization of the Public Works Department. This reorganization included:

• Elimination of the Manager of Operations position; • Creation of a Foreman, Operations position; • Creation of an Heavy Equipment Operator (HEO) /

Mechanic position;

These changes resulted in an approved one additional position in 2016.

For 2017, staff are proposing the addition of a labourer position to assist at the Waste Transfer Station. The Waste Transfer Station currently has one employee and a summer student. The addition of the full-time employee will improve safety at the location, improve customer service, and allow for the summer student to be re-assigned to be full-time downtown. Staff are also proposing that the Household Hazardous Waste depot

will be open year-round, the additional revenue will offset the cost of the additional staff member while providing improved service to residents.




Departmental Budget – Chief Administrative Officer Departmental Overview The Chief Administrative Officer (CAO) is the senior management official for the Town. All Directors report directly to the CAO. The CAO is also responsible for the Administration and Information Technology operations of the Town.

Administration The Town of Parry Sound Administration Department provides corporate wide services for all departments and support of Council. The Town’s Clerk and Human Resources Coordinator report directly to the CAO and provide services to all departments. The Administration

department is also responsible for marriage licenses, cemetery administration, freedom of information requests and corporate file management.

In 2017, new initiatives include:

• Replacement of chairs for Council Chambers ($4,000)

• Implementation of live streaming ($2,500) • Increase in mileage, meetings and conferences for

the Mayor (more appointments) ($11,500) • Creation of new scholarship ($500) • Increase in HR from 3 days to 5 days ($28,100) • Increase in funding to senior’s club ($1,500) • Increase in funding to library ($5,000)

Operating Budgets The Service Delivery Budgets for Administration and the CAO include the following:

Chief Administrative Officer

Clerk

Administrative Assistant

Human Resources Coordinator

Corporate Information Systems Coordinator

IT Support Technician


Council

2016 2017 Total

Budget


Non-Controllable

Changes Service Level

Changes


% Budget Change

Total Council administration

$ 18,001

$ 25,900

$ 25,900

$ 300

-$ 400

$ 6,500

$ 32,300 24.7%

Total Mayor 49,877

49,300

49,300

100

11,500

-

60,900 23.5%

Total Councillors

112,120

125,100

125,100

1,300

-

-

126,400 1.0%

Total Promotion and Donations

38,282

43,000

43,000

500

(31,500)

-

12,000 -72.1%

Total Expenses $ 218,280

$ 243,300

$ 243,300

$ 2,200

-$ 20,400

$ 6,500

$ 231,600 -4.8%

Remove amortization

-

-

-

-

-

-

- 0.0%

Net Levy $ 218,280

$ 243,300

$ 243,300

$ 2,200

-$ 20,400

$ 6,500

$ 231,600 -4.8%


Administration

2016 2017 Total

Budget

2015 Actual Total

Budget Baseline Budget

Non-Controllable

Changes

Service Level

Changes

Non-Recurring Amounts

Total Budget

% Budget Change

Property Tax Revenue

Total General Levy (9,103,171)

-

-

-

-

-

- 0.0%

Total Supplementary taxes (36,035)

(40,000)

(40,000)

-

-

-

(40,000) 0.0%

Total BIA levy (62,128)

-

-

-

-

-

- 0.0%

Total Taxation Revenues (9,201,334)

(40,000)

(40,000)

-

-

-

(40,000) 0.0%

Payments in Lieu of Taxes

Total Canada (178,975)

(176,800)

(176,800)

-

-

-

(176,800) 0.0%

Total Ontario-tax assist act (186,247)

(117,100)

(117,100)

-

-

-

(117,100) 0.0%

Total Ontario-sect 160 Mun act

(9,075)

(9,500)

(9,500)

-

-

-

(9,500) 0.0%

Total Municipal Enterprises (16,451)

(16,400)

(16,400)

-

-

-

(16,400) 0.0%

Total Native non-profit housing

(55,571)

(52,500)

(52,500)

-

-

-

(52,500) 0.0%

Total Payments in Lieu of Taxes

(446,320)

(372,300)

(372,300)

-

-

-

(372,300) 0.0%

Grants and Other Revenue

Total Grants (1,809,451)

(1,741,450)

(1,741,450)

61,500

-

-

(1,679,950) -3.5%

Total Other (108,876)

(101,400)

(101,400)

-

-

-

(101,400) 0.0%

Total Investment Income (406,544)

(299,325)

(299,325)

(40,000)

-

-

(339,325) 13.4%

Total Donations (35,791)

(8,283)

(8,283)

-

-

-

(8,283) 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change

Total Grants and Other Revenue

(2,360,661)

(2,150,458)

(2,150,458)

21,500

-

-

(2,128,958) -1.0%

Rental Income from Other Properties

Total Rental Revenue (9,861)

(9,850)

(9,850)

-

-

-

(9,850) 0.0%

Total Revenue (12,018,176)

(2,572,608)

(2,572,608)

21,500

-

-

(2,551,108) -0.8%

Total Administrative services 429,052

466,050

466,050

19,600

28,100

-

513,750 10.4%

Total Municipal building 331,251

325,926

325,926

3,079

-

-

329,006 0.9%

Total Elections 1,421

1,550

1,550

-

-

-

1,550 0.0%

Total Municipal office equipment

70,384

60,000

60,000

-

-

-

60,000 0.0%

Total Staff recognition/functions

3,560

4,800

4,800

-

(500)

-

4,300 -10.4%

Total Information Technology 188,365

218,340

217,340

7,500

-

-

224,840 5.2%

Total Staff wellness program 682

2,000

2,000

-

-

-

2,000 0.0%

Total Accessibility (AODA) 13,597

11,600

11,600

-

-

-

11,600 0.0%

Total Corporate -Digital Info System

17,775

28,800

26,300

(1,000)

-

-

25,300 -16.8%

Total Old Fire Hall 2,318

3,700

3,700

50

-

-

3,750 1.4%

Total CPR Station 24,591

11,208

11,208

-

-

-

11,208 0.0%

Total CNR station 20,118

10,350

10,350

-

-

-

10,350 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change

Total Expenses 1,103,112

1,144,324

1,140,824

29,229

27,600

-

1,197,654 5.1%

Net Levy (10,915,063)

(1,428,284)

(1,431,784)

50,729

27,600

-

(1,353,454) -5.0%

Remove Amortization (134,469)

(126,223)

(126,223)

-

-

-

(126,223) 0.0%

Net Levy (11,049,532)

(1,554,507)

(1,558,007)

50,729

27,600

-

(1,479,677) -4.6%


Funding to Third Parties

2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Total Airport costs 12,100

12,600

12,600

- -

-

12,600 0.0%

Total Muskoka PS Health unit

179,967

183,400

183,400

- -

-

183,400 0.0%

Total Donations to Health Centre - - -

- -

- - 0.0%

Total DSAB-Social assistance

251,161

251,500

251,500

- -

-

251,500 0.0%

Total Home for Aged

121,001

130,350

130,350

- -

-

130,350 0.0%

Total Seniors Assistance

3,500

3,500

3,500

-

1,500

-

5,000 42.9%

Total DSAB-Child care

53,581

54,400

54,400

- -

-

54,400 0.0%

Total Library board

162,984

166,586

166,586

-

5,000

-

171,586 3.0%

Total Museum committee

30,000

30,000

30,000

- -

-

30,000 0.0%

Total Municipal Heritage committee -

800

800

-

(800)

- - -80.0%

Total Area Planning Board

3,949

6,100

6,100

-

(2,100)

-

4,000 -34.4%

Total DSAB-housing

30,139

30,000

30,000

- -

-

30,000 0.0%

Total Expenses 848,381

869,236

869,236

-

3,600

-

872,836 0.4%

Remove Amortization - - -

- -

- - 0.0%

Net Levy 848,381

869,236

869,236

-

3,600

-

872,836 0.4%


Capital Budgets The capital budgets for the CAO for 2017 are proposed to include:

Administration Municipal Office Priority Cost

Current Year

Taxes Debenture Provincial

Grant Federal Grant Other Reserves

Reserve Fund

Replace Stair Structure Level 3 - 4

1 Star - General Benefit $ 20,000

$ -

$ -

$ -

$ -

$ - $ 20,000

$ -

Window / Wall HVAC Controls - Finance Floor

3 Star - Serious

Risk 20,000 -

-

-

-

- 20,000

-

Total $ 40,000 $ -

$ -

$ -

$ -

$ - $ 40,000

$ -

Administration Information Technology Priority Cost

Current Year



Reserve Fund

Laptop and Desktop Replacement

3 Star - Serious

Risk $ 10,000 $ -

$ -

$ -

$ -

$ - $ 10,000

$ -

Total $ 10,000 $ -

$ -

$ -

$ -

$ - $ 10,000

$ -




Departmental Budget – Director of Finance and POA Court Services

Departmental Overview The Finance and POA Court Services Department is responsible for treasury services for the Town of Parry Sound as well as the administration of the District of Parry Sound Provincial Offences Act Court.

Finance The Town of Parry Sound Finance Department provides financial control, planning, and bookkeeping services for the corporation. The Finance Department is responsible for collecting taxes and other revenues, as well as ensuring outgoing payments are made to suppliers

In 2017, new initiatives include:

• Increased revenue for transfers from water and wastewater arrears ($7,000)

Director of Finance and POA Court

Services

Accounting Supervisor

Accounts Payable Clerk

Payroll and Internal Customer

Care Clerk

Utility Billing Clerk

Revenue and Taxation

Supervisor

Accounts Receivable Clerk

Receptionist / Cashier

POA Senior Finance Clerk

POA Court Monitor

POA Administration

Clerk


Finance


Non-Controllable


Changes


Total Budget

% Budget Change

Total Revenues (135,323)

(112,000)

(112,000)

(11,000)

(7,000)

-

(130,000) 16.1%

Total Financial services

432,469

486,565

451,565

28,390

-

-

479,955 -1.5%

Total Financial expenses

77,673

96,500

96,500

-

(500)

-

96,000 -0.5%

Total Property assessment costs

94,873

94,150

94,150

-

-

-

94,150 0.0%


677,215

642,215

28,390

(500)

-

670,105 -1.1%

Net Levy 469,693

565,215

530,215

17,390

(7,500)

-

540,105 -4.7%

Remove Amortization 0.0%

Net Levy 469,693

565,215

530,215

17,390

(7,500)

-

540,105 -4.7%

Capital Budget The Finance department does not have any items in the 2017 Capital Budget.


Departmental Budget – Director of Emergency and Protective Services Departmental Overview Emergency and Protective Services includes the Town of Parry Sound Fire Department, By-law Enforcement Services, and Parking Services (non-tax supported) in the Town of Parry Sound.

The District of Parry Sound Land Ambulance Service is also administered by the Town.

The Parry Sound Fire Department provides fire suppression as well as prevention services for the Town of Parry Sound and neighbouring municipalities through a mutual aid agreement.

The Town’s By-law Enforcement department provides by-law enforcement and supports parking services within the Town of Parry Sound.

The 2017 new initiatives include:

• Increased revenue for shared by-law service with Carling Township ($7,800)

• Implementation of a life-long dog tag to replace annual dog tags ($5,000)

• Increased training for 911 and emergency management ($1,000)

• Increased enforcement of the fire code ($2,000) • One-time uniform increase for new firefighters

($1,000) • Implementation of contract by-law night and

weekend staff ($15,000) • One-time repairs to impound facility ($1,000)

Operating Budget The proposed operating budget is as follows:

Director of Emergency and Protective Services

/ Fire Chief

Fire Prevention Officer Volunteer Firefighters Municipal By-law Enforcement Officer

Crossing Guards

Assistant By-law Enforcement Officers



2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change

Total Revenues - Fire Department

(8,263)

(9,050)

(9,050)

-

-

-

(9,050) 0.0%

Total Revenues - Policing Services

(28,248)

-

(47,111)

(70,655)

-

-

(117,766) 250.0%

Revenues from Other Municipalities

(24,945)

(32,500)

(32,500)

-

(7,800)

-

(40,300) 24.0%

Municipal By-Law Fines (Non-parking fines)

(882)

(1,000)

(1,000)

(1,000) 0.0%

(34,949)

(38,500)

(38,500)

-

-

(5,000)

(43,500) 13.0%

Total Revenues - By-law Enforcement (Non-Parking)

(60,776)

(72,000)

(72,000)

-

(7,800)

(5,000)

(84,800) 17.8%

Total Revenues - Parking (68,924)

(35,500)

(35,500)

-

15,000

-

(20,500) -9.6%

Total Revenue (166,211)

(116,550)

(163,661)

(70,655)

7,200

(5,000)

(232,116) 40.5%

Expenses Total Expenses - Emergency Management

4,773

5,563

5,563

-

1,000

-

6,563 18.0%

Total Fire Administration 113,990

127,200

127,200

700

-

-

127,900 0.6%

Total Fire hydrants 25,478

28,150

28,150

-

(10,000)

-

18,150 -35.5%

Total Fire prevention 113,849

109,300

109,300

4,600

2,000

-

115,900 6.0%

Total Risk watch program 267

1,000

1,000

-

-

-

1,000 0.0%

Total Firefighters gear & equipment

60,284

52,800

52,800

-

-

-

52,800 0.0%

Total Fire vehicles 118,426

120,000

120,000

100

-

-

120,100 0.1%

Total Volunteer firefighters 235,928

256,579

256,579

4,364

(500)

-

260,443 1.5%

Total Mutual aid 350

2,100

2,100

-

-

-

2,100 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change

Total Firehall 90,163

78,625

78,625

(4,250)

-

-

74,375 -5.3%

Total Expenses - Fire Department

758,735

775,754

775,754

5,514

(8,500)

-

772,768 -0.4%

Total Expenses - Police Services

2,042,836

1,837,059

1,837,059

105,623

-

-

1,942,682 5.7%

Total By Law enforcement 161,887

165,400

165,400

15,050

15,975

1,000

197,425 19.3%

Total Dog & cat control costs 1,477

8,750

8,750

-

-

-

8,750 0.0%

Total Impound facility 37,617

38,645

38,645

3,900

(3,300)

1,000

40,245 4.1%

Total School crossing guards

19,218

26,800

26,800

9,300

-

-

36,100 28.4%

Total Expenses - By-law Enforcement

220,199

239,595

239,595

28,250

12,675

2,000

282,520 17.5%

Total Emergency and Protective Services

3,026,543

2,857,971

2,857,971

139,387

5,175

2,000

3,004,533 5.1%

Net Loss 2,860,333

2,741,421

2,694,310

68,732

12,375

(3,000)

2,772,417 1.2%


(143,000)

(143,000)

-

-

-

(143,000) 0.0%

Net Levy 2,709,484

2,598,421

2,551,310

68,732

12,375

(3,000)

2,629,417 1.3%


Capital Budget The proposed capital budget for Emergency and Protective Services is as follows:

Emergency Services Fire Priority Cost

Current Year



Reserve Fund

Pooled Firefighters Gear

4 Star - Critical Risk $ 25,000

$ -

$ -

$ -

$ -

$ - $ 25,000

$ -

Personal Protective Equipment

5 Star - Legislative

Requirement 12,700 -

-

-

-

- 12,700

-

Fire Hall Roof

4 Star - Critical Risk 25,000

-

-

-

-

- 25,000

-

Fire Station Front Parking Lot

4 Star - Critical Risk -

-

-

-

-

- -

-

Total $ 62,700 $ -

$ -

$ -

$ -

$ - $ 62,700

$ -

There are no planned capital expenditures for By-law Enforcement


Departmental Budget – Director of Public Works Departmental Overview The Town’s Department of Public Works includes the Operations Department, Waste Management, Water and Wastewater. Water and Wastewater are non-tax supported.

The Town’s Operations department is responsible for maintenance of the Town’s transportation infrastructure (roads, sidewalks, bridges), storm water management,

and cemetery services. The Town also provides waste management services to Parry Sound ratepayers and surrounding municipalities.

In 2017 the following new initiatives are being proposed:

• Increase in gravel maintenance for improved gravel roads ($5,000)

• Increase in in curb and gutter maintenance ($2,000)

• Additional road painting ($7,000) • Increase in guide rail maintenance $10,000) • Traffic signal repairs ($11,000) • Street sign replacement ($5,000) • Additional staff at Transfer Station to allow for

year-round HHW ($69,100 net of recoveries) • Grinding service for compost pile (once every 4

years) ($60,000)

Operating Budget The proposed 2017 operating budget is as follows:

Director of Public Works

Manager of Water Systems

Water Operators (4)

Manager of Wastewater

Systems

Wastewater Operators (4)

Operations Centre Foreman

Operations Leadhand

Mechanic / Heavy Equipment

Opertor

Mechanic Helper / HEO

Heavy Equipment Operator (7) Labourers (4) Transfer Station

Attendant


Operations Clerk


Public Works

2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


% Budget Change

Revenues

Total Grants (1,731,628)

(4,029,013)

(584,013)

(148,923)

-

-

(732,936) -564.4%

Total Transit Revenues (3,219)

-

-

-

-

-

- 0.0%

Total Cemetery Revenues (49,071)

(52,450)

(52,450)

-

-

-

(52,450) 0.0%

Total Sponsorship Revenues

-

(5,000)

(5,000)

-

-

-

(5,000) 0.0%

Total Cemetery Trust Income

(3,245)

(2,550)

(2,550)

-

-

-

(2,550) 0.0%

Total Waste Management Revenues

(107,350)

(111,967)

(111,967)

-

(7,200)

-

(119,167) 6.4%


(4,200,980)

(755,980)

(148,923)

(7,200)

-

(912,103) -435.0%

Total Operations 162,570

146,870

146,870

10,000

1,500

-

158,370 7.8%

Total Public works administration

405,975

360,409

360,409

20,578

1,500

-

382,487 6.2%

Total Graffiti damages 4

2,749

2,749

(49)

-

-

2,700 -1.8%

Total PW - unlicensed larger equipment

24,055

(28,046)

(28,046)

96

-

11,000

(16,950) -39.6%

Total PW - vehicles & licensed equipment

(34,806)

(3,866)

(3,866)

266

1,500

2,000

(100) -97.4%

Total PW - small tools & equipment

18,213

19,057

19,057

(307)

-

-

18,750 -1.6%

Total Public works facilities

211,345

103,375

103,375

175

500

-

104,050 0.7%

Total Sidewalk repairs 345,100

381,497

381,497

3

-

-

381,500 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


% Budget Change

Total Sidewalk cleaning 796

4,279

4,279

22

-

-

4,300 0.5%

Total Gravel surface maintenance

28,262

33,550

33,550

(50)

5,000

-

38,500 14.8%

Total Asphalt surface maintenance

169,434

133,321

133,321

(21)

-

-

133,300 0.0%

Total Amortization/financing - roadways

1,427,422

1,171,494

1,171,494

(2,537)

-

-

1,168,957 -0.2%

Total Bridge maintenance 158,522

135,600

135,600

-

-

-

135,600 0.0%

Total Trees on ROW 46,416

55,364

55,364

36

-

-

55,400 0.1%

Total Curb and Gutter maintenance

3,545

13,580

13,580

(1,980)

2,000

-

13,600 0.2%

Total Culvert maintenance

36,095

39,332

39,332

(982)

-

-

38,350 -2.6%

Total Ditch maintenance 23,051

15,495

15,495

55

-

-

15,550 0.4%

Total Pavement markings 30,922

44,624

44,624

76

7,000

-

51,700 15.9%

Total Railway crossing & signals

25,796

20,000

20,000

-

-

-

20,000 0.0%

Total Guide rails & posts 8,219

23,237

23,237

13

-

-

23,250 0.1%

Total Public wharfs 13,484

15,486

14,486

14

-

1,500

16,000 3.5%

Total Roadside grass cutting

43,255

48,178

48,178

122

-

-

48,300 0.3%

Total Street sweeping 26,797

26,231

26,231

(31)

-

-

26,200 -0.1%

Total Sidewalk snow plowing

24,519

39,500

39,500

-

-

-

39,500 0.0%

Total Sidewalk salt & sanding

165,687

186,800

186,800

-

-

-

186,800 0.0%

Total Street snow plowing

78,920

124,023

124,023

-

-

-

124,023 0.0%

Total Street snow removal

192,873

254,000

254,000

-

-

-

254,000 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


% Budget Change

Total Street salt & sanding

167,872

199,363

199,363

(23)

-

-

199,340 0.0%

Total Traffic signals 66,147

78,000

78,000

-

11,000

-

89,000 15.5%

Total Traffic signs 14,048

10,921

10,921

(21)

2,000

-

12,900 18.1%

Total Street lights 337,865

170,500

170,500

(10,000)

-

-

160,500 -4.1%

Total Street signs 23,837

14,936

14,936

(36)

5,000

-

19,900 -0.1%

Total Waterfront dock maintenance

8,788

15,477

15,477

(1,452)

-

-

14,025 -9.4%

Total Public transit 10,247

-

-

-

-

-

- 0.0%

Total Specialized transit 8,839

-

-

-

-

-

- 0.0%

Total Storm sewer maintenance

238,329

153,626

153,626

(3,926)

-

-

149,700 -3.4%

Total Catch basin maintenance

-

4,935

4,935

(313)

-

-

4,622 0.0%

Total Catch basin maintenance

37,457

58,455

58,455

(5,005)

-

-

53,450 -9.0%

Total Cemetery administration

10,975

42,024

42,024

(399)

(10)

-

41,615 -1.0%

Total Unlicensed larger equipment

(6,309)

(7,972)

(7,972)

72

-

-

(7,900) -0.9%

Total Vehicles & licensed equipment

4,681

7,324

7,324

31

-

-

7,355 0.4%

Total Small tools & equipment

(70)

2,948

2,948

52

-

-

3,000 1.8%

Total Hillcrest cemetery 65,133

41,359

41,359

91

-

-

41,450 0.2%

Total Hillcrest interments 7,884

10,956

10,956

44

-

-

11,000 0.4%

Total Hillcrest monument care

2,340

2,870

2,870

(70)

-

-

2,800 -2.4%

Total Hillcrest perpetual care

81,025

79,386

79,386

25

-

-

79,411 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


% Budget Change

Total Sylvan Acres cemetery

29,138

17,273

17,273

(73)

-

-

17,200 -0.4%

Total Sylvan Acres interments

17,684

15,624

15,624

76

-

-

15,700 0.5%

Total Sylvan Acres monument care

390

1,725

1,725

(25)

-

-

1,700 -1.4%

Total Sylvan Acres perpetual care

17,862

22,111

22,111

(11)

-

-

22,100 0.0%

Total Tree replacement program

-

5,000

5,000

-

-

-

5,000 0.0%

Total Expenses - Operations

4,780,631

4,312,979

4,311,979

4,536

36,990

14,500

4,368,004 1.3%

Total Waste management administration

58,442

57,850

57,850

3,600

3,200

-

64,650 8.9%

Total Waste disposal general

168,061

164,400

164,400

-

-

-

164,400 0.0%

Total MacFarlane site closure

9,423

11,000

11,000

-

-

-

11,000 0.0%

Total MacFarlane transfer site

167,466

180,960

180,960

(2,510)

22,650

-

201,100 11.1%

Total Town recycling program

41,845

46,920

46,920

180

12,000

-

59,100 26.0%

Total O.C.C. program 28,032

35,814

35,814

(2,514)

22,300

-

55,600 55.2%

Total H.H.W. program 32,752

40,883

40,883

17

13,900

-

54,800 34.0%

Total Recycling pick-up 125,867

126,000

126,000

-

-

-

126,000 0.0%

Total Compost program 33,719

54,075

54,075

25

2,200

60,000

116,300 115.1%


(2,917)

2,660

2,660

(60)

(2,000)

-

600 -77.4%

Total Waste collection general

126,435

126,750

126,750

-

-

-

126,750 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


% Budget Change

Total Litter pick up 63,294

62,971

62,971

129

-

-

63,100 0.2%

Total Leaf, tree & pumpkin pick up

15,415

12,643

12,643

57

-

-

12,700 0.5%

Total Expenses - Waste Management

867,833

922,926

922,926

(1,076)

74,250

60,000

1,056,100 14.2%

Total Parking administration/purchase

57,176

61,700

61,700

-

(57,600)

-

4,100 -91.9%

Total Parking meter maintenance

13,621

16,775

12,775

-

(250)

-

12,525 -19.2%

Total Parking lots snow plowing

8,301

10,500

10,500

5,000

-

-

15,500 47.6%

Total Parking lots other work

9,412

18,300

18,300

(5,000)

-

-

13,300 -21.7%

Total Parking attendant costs

44,663

65,250

48,250

-

(48,250)

-

- -135.2%

Total Parking Department Expenses

133,173

172,525

151,525

-

(106,100)

-

45,425 -76.3%

Total Expenses - Public Works

5,781,637

5,408,430

5,386,430

3,460

5,140

74,500

5,469,529 1.1%

Net Levy 3,887,123

1,207,450

4,630,450

(145,463)

(2,060)

74,500

4,557,427 70.5%

Add grant revenues which relate to capital spending

1,691,079

2,106,513

-

-

-

-

-

Remove Amortization (1,894,742)

(1,856,600)

(1,856,600)

-

-

-

(1,856,600) 0.0%

Net Levy 3,683,461

1,457,363

2,773,850

(145,463)

(2,060)

74,500

2,700,827 96.4%


Capital Budget The propose capital budget for the Public Works department is as follows:

Public Works Operations Priority Cost

Current Year Taxes Debenture

Provincial Grant

Federal Grant Other Reserves

Reserve Fund

Emily Street Reconstruction

4 Star - Committed Purchase

$ 875,000

$ -

$ -

$ 875,000

$ -

$ -

$ -

$ -

Waubeek Street Reconstruction - Town Portion

4 Star - Critical Risk

2,617,140

-

1,886,704

353,986

376,450

-

-

-

OCIF Eligible Roadwork (see Waubeek)

-

-

-

-

-

-

-

-

Isabella St Road Alignment


700,000

-

700,000

-

-

-

-

-

Transfer Station Compactor Bins

3 Star - Serious Risk

150,000

75,000

-

75,000

-

-

-

-

Mini Excavator 3 Star -

Serious Risk 60,000

-

-

-

-

-

60,000

PW Supervisor Vehicle

30,000

-

-

-

-

-

30,000

Truck Wing for grading shoulders

3 Star - Serious Risk

10,000

10,000

-

-

-

-

Dump Truck 185,000

-

-

-

-

-

185,000

Loader Blade

2 Star - Moderate

Risk 10,000

10,000

-

-

-

-

-

-

Aluminum Box for 1-ton

2 Star - Moderate

Risk 10,000

10,000

-

-

-

-

-

-

MADVAC

2 Star - Moderate

Risk 60,000

60,000

-

-

-

-

-

-

Traffic Light control system replacement (start


30,000

30,000

-

-

-

-

-

-


Public Works Operations Priority Cost


Provincial Grant


Reserve Fund

of multi-year program)

Operations Shop LED

2 Star - Moderate

Risk 12,000

12,000

-

-

-

-

-

-

New Public Washrooms


200,000

-

200,000

-

-

-

-

-

Monument Restorations


15,000

15,000

-

-

-

-

-

-

Bowes / Louisa Retaining Wall Phase 2


160,000

-

160,000

-

-

-

-

-

Oastler Park / Parry Sound Road Feasibility Study


100,000

-

-

-

-

-

-

100,000

Great North Road - Design


900,000

-

-

-

-

-

-

900,000

Additional street lights in Town

2 Star - Moderate

Risk 10,000

10,000

-

-

-

-

-

-

Total $ 6,134,140

$ 232,000

$ 2,946,704

$ 1,303,986

$ 376,450

$ -

$ 275,000

$ 1,000,000


Departmental Budget – Director of Development and Leisure Services

Departmental Overview The Development and Leisure Service Department is responsible for:

• Parks and Recreation Services • Charles W. Stockey Centre for the Performing Arts • Development Services

Parks and Recreation Services are responsible for the maintenance of the Town’s outdoor parks, recreation programming, outdoor ice rink, and the Town Dock.

The Charles W. Stockey Centre for the Performing Arts is the area’s performing arts theatre and is home to the Bobby Orr Hall of Fame.

Development Services are responsible for the providing building permits and inspection in accordance with the Ontario Building Code, planning services for the Town including the Town’s official plan and zoning by-laws, and economic growth in Parry Sound including events which promote economic activity in the Town.

The 2017 initiatives include:

• Replacement of warning track at Kinsmen Park ($10,000)

• Full-time recreation programmer position ($44,200)

• New buoy lines at Waubuno Beach ($3,000) • Implementation of Tourism Intern (net $7,000) • Implementation of Economic Development Officer

for the Town ($45,000 net, starting in April 2017) • Increase in Canada Day festivities (net $17,700) • Re-introduction of Façade Program ($60,000) • Improved downtown wayfinding signage ($5,000) • Increase in business and tourism marketing

($15,000)

Operating Budget The proposed operating budget for the Development and Leisure Service Department is as follows:

Director of Development and Leisure Services

Manager of Parks and Recreation

Parks / Recreation Staff (5)

Lifeguards (Seasonal)

Chief Building Official Principal Planner

CW Stockey Centre for the Performing

Arts and BOHF General Manager

Technical Director

Programming & Support Coordinator

Marketing & Special Events Coordinator

Facility Rentals / Corporate Events

Coordinator

Casual Staff and Volunteers



Parks and Recreation

2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change


(84,260)

(84,260)

-

10,500

-

(73,760) -22.3%

Total Recreation administration

49,025

141,172

102,260

20,700

44,200

-

167,160 57.5%

Total Parks - Non-specific Parks

221,331

213,208

213,208

(7,958)

-

205,250 -3.6%

Total Parks- Waubuno Park

37,975

44,657

44,657

(2,957)

-

-

41,700 -6.5%

Total Parks- Booth Street Park

10,440

-

-

-

-

-

- 0.0%

Total Parks - Tower Hill Park

12,272

21,105

21,105

545

-

-

21,650 2.6%

Total Parks - Market Square Park

15,194

19,664

19,664

996

-

-

20,660 5.0%

Total Parks - Kinsmen Park

145,115

166,231

166,231

(8,806)

-

10,000

167,425 0.7%


15,735

18,570

18,570

30

-

-

18,600 0.2%


268

(5,170)

(5,170)

120

-

-

(5,050) -2.3%


1,521

5,542

5,542

58

-

-

5,600 1.0%

Total Events co-ordinator

96,963

-

-

-

-

-

- 0.0%


2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Total Skateboard Park

980

5,805

2,305

(1,455)

-

-

850 -215.0%

Total Community development

17,505

16,500

16,500

-

-

-

16,500 0.0%

Total Recreation programs - general

-

-

-

-

-

-

- 0.0%

Total Swim program

60,802

59,570

59,570

500

-

3,000

63,070 5.9%

Total Santa Claus Parade

728

1,600

1,600

(100)

-

-

1,500 -6.3%

Total Youth Nights

-

8,343

8,343

-

-

-

8,343 0.0%

Total Lacrosse

-

4,143

4,143

-

-

-

4,143 0.0%

Total Ball Hockey

-

4,143

4,143

-

-

-

4,143 0.0%

Total Shuffleboard

-

7,343

2,343

-

-

-

2,343 0.0%

Total Neighbourhood Competition

-

6,343

6,343

-

-

-

6,343 0.0%

Total Pickleball

-

4,343

4,343

-

-

-

4,343 0.0%

Total Craft Nights

-

5,343

5,343

-

-

-

5,343 0.0%

Total Soap Box Derby

-

5,800

5,800

-

-

-

5,800 0.0%

Total Volunteer appreciation

767

2,350

2,350

-

-

-

2,350 0.0%

Total Leisure guide

3,351

3,500

3,500

-

-

-

3,500 0.0%

Total Linens -

100

100

-

-

-

100 0.0%


2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Total Snowfest program

5,068

7,605

6,855

45

-

-

6,900 -10.3%

Total Big Sound Marina

69,680

44,400

44,400

-

-

-

44,400 0.0%

Total Town Dock

18,134

18,600

18,600

-

-

-

18,600 0.0%

Total PW - Downtown Streetscaping

11,128

25,387

25,387

16

-

-

25,403 0.1%


856,197

808,035

1,734

44,200

13,000

866,969 1.3%

Net Loss 750,774

771,937

723,775

1,734

54,700

13,000

793,209 2.8%

Remove Amortization

(143,808)

(134,300)

(134,300)

-

-

-

(134,300) 0.0%

Net Levy 606,965

637,637

589,475

1,734

54,700

13,000

658,909 3.4%



2016 2017 Total

Budget

2015 Actual

Total Budget

Baseline Budget

Non-Controllable Changes

Service Level

Changes


Total Budget

% Budget Change

Revenues


(186,600)

(186,600)

-

-

-

(186,600) 0.0%

Expenses Total Arena administration

47,414

64,278

63,278

572

-

-

63,850 -0.7%


8,613

(875)

(875)

75

-

-

(800) -8.6%

Total Building 478,058

488,259

488,259

(16,673)

-

-

471,586 -3.3%

Total Ice surface

85,353

90,271

90,271

829

-

-

91,100 0.9%

Total Equipment

36,126

42,300

42,300

(5,500)

-

-

36,800 -13.0%

Total Hall 46,106

35,100

35,100

2,600

-

-

37,700 7.4%


719,333

718,333

(18,097)

-

-

700,236 -2.6%

Net Loss 515,988

532,733

531,733

(18,097)

-

-

513,636 -3.5%

Remove Amortization

(173,268)

(172,700)

(172,700)

-

-

-

(172,700) 0.0%

Net Levy 342,720

360,033

359,033

(18,097)

-

-

340,936 -5.2%


Charles W. Stockey Centre for the Performing Arts and Bobby Orr Hall of Fame

2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Revenues Total - Performance Hall

(131,490)

(155,000)

(155,000)

-

3,000

-

(152,000) -1.9%

Total - Performance Hall Rentals

(274,959)

(160,805)

(160,805)

-

(3,000)

-

(163,805) 1.9%

Total - Rentals non-ticket events

(43,881)

(48,200)

(48,200)

-

2,500

-

(45,700) -5.2%

Total - Bobby Orr Hall of Fame

(160,250)

(128,000)

(128,000)

-

-

-

(128,000) 0.0%

Total - Induction Ceremony

(48,234)

(39,500)

(39,500)

-

-

-

(39,500) 0.0%

Total - Golf Classic Ceremony

(181,358)

(137,500)

(137,500)

-

(35,000)

-

(172,500) 25.5%

Total Concession and Catering Sales

(78,082)

(86,000)

(86,000)

-

-

-

(86,000) 0.0%

Total - Box Office / Front of House

(4,992)

(2,550)

(2,550)

-

(250)

-

(2,800) 9.8%

Total - Reserve Funds

(1,718)

(1,500)

(1,500)

-

-

-

(1,500) 0.0%


2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Total - Other Fees and Charges

(179,380)

(157,400)

(157,400)

-

8,500

-

(148,900) -5.4%

Total Revenue

(1,104,344)

(916,455)

(916,455)

-

(24,250)

-

(940,705) 2.6%

Expenses Total - Administration

314,456

269,200

269,200

6,200

-

-

275,400 2.3%

Total - Performance Hall

424,695

334,750

334,750

-

(16,750)

-

318,000 -5.0%

Total - Bobby Orr Hall of Fame

153,577

183,899

183,899

3,400

2,800

-

190,099 3.4%

Total - Box Office

31,168

41,700

41,700

-

-

-

41,700 0.0%

Total - Concessions

44,237

50,900

50,900

-

(2,000)

-

48,900 -3.9%

Total - Marketing (Advertising and Promotions

47,966

47,584

47,584

-

(1,500)

-

46,084 -3.2%

Total - Building Occupancy

461,369

432,622

432,622

500

1,000

-

434,122 0.3%

Total - Building Occupancy

-

-

-

-

-

-

- 0.0%

Total - Induction Ceremony

19,775

35,500

35,500

-

(3,100)

-

32,400 -8.7%

Total - Golf Classic

67,692

69,000

69,000

-

12,500

-

81,500 18.1%


2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Total Expenses

1,564,936

1,465,155

1,465,155

10,100

(7,050)

-

1,468,205 0.2%

Net Loss 460,592

548,700

548,700

10,100

(31,300)

-

527,500 -3.9%

Adjustments Ticket Surcharge - Old Capital

23,396

18,000

18,000

-

-

-

18,000 0.0%

Ticket Surcharge - New Capital

23,396

18,000

18,000

-

-

-

18,000 0.0%

Interest on Reserve Fund

1,718

1,500

1,500

-

-

-

1,500 0.0%

Amortization of Capital Assets

(311,386)

(311,200)

(311,200)

-

-

-

(311,200) 0.0%

Net Levy 197,716

275,000

275,000

10,100

(31,300)

-

253,800 -7.7%


Development Services

2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change


(82,000)

(82,000)

(11,000)

(15,000)

(76,500)

(184,500) 125.0%

Expenses

Total Building inspection 170,996

202,370

202,370

(82)

9,000

-

211,288 4.5%

Total Planning -General 136,709

174,910

144,910

7,310

6,400

30,000

188,620 9.1%

Total Committee of adjustments

3,791

8,540

8,540

(300)

-

-

8,240 -3.4%

Total Planning and Building Expenses

311,495

385,820

355,820

6,928

15,400

30,000

408,148 6.2%

Total Highway signs 10,402

11,420

11,420

-

-

-

11,420 0.0%

Total Industrial Park Board 13,260

13,260

13,260

-

-

-

13,260 0.0%

Total BIA 62,128

-

-

-

-

-

- 0.0%

Total Façade Program Total Economic development misc.

186,416

188,200

188,200

2,700

60,000

43,195

294,095 57.0%

Total Community Business Development Corporation

-

12,500

12,500

-

-

-

12,500 0.0%

Total Area economic strategy

20,166

500

500

-

-

-

500 0.0%

Total Fitness Trail Master Plan

22,392

10,000

10,000

-

-

-

10,000 0.0%

Total OSUM Conference 200

-

-

-

-

1,500

1,500 0.0%

Total 8-80 Cities Workshop 505

2,000

2,000

-

-

-

2,000 0.0%

Total Area economic strategy

-

4,000

-

-

-

1,000

1,000 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change

Total Business marketing 2,576

16,550

16,550

-

10,000

-

26,550 60.4%

Total Tourism marketing 8,406

25,500

25,500

-

-

5,000

30,500 19.6%

Total Cruise Ships 211

6,500

6,500

-

5,000

-

11,500 333.3%

Total Park to Park Trail -

4,000

4,000

-

-

-

4,000 0.0%

Total Communications 15,973

14,000

14,000

(2,000)

-

-

12,000 -14.3%

Total Waterfront Advisory Committee

14,838

10,000

7,000

-

-

-

7,000 -33.3%

Total Waterfront development

-

12,000

12,000

-

-

-

12,000 0.0%

Total Dragon boats 540

2,161

2,161

-

-

-

2,161 0.0%

Total Canada Day celebrations

17,868

22,305

22,305

-

-

57,695

80,000 258.7%

Total BOHF triathlon 7,701

10,105

10,105

-

-

-

10,105 0.0%

Total Waterfront remediation costs

11,848

8,000

8,000

2,000

-

-

10,000 25.0%

Total Smelter Wharf 28,897

26,310

26,310

(11,334)

-

-

14,976 -43.1%

Total Economic Development Expenses

424,388

399,311

392,311

(8,634)

135,000

108,390

627,067 62.7%

Total Development Services

735,883

785,131

748,131

(1,706)

150,400

138,390

1,035,215 34.7%

Net Loss 625,913

703,131

666,131

(12,706)

135,400

61,890

850,715 23.1%


(18,225)

(18,225)

-

-

-

(18,225) 0.0%


2016 2017 Total

Budget

2015 Actual Total


Non-Controllable

Changes

Service Level

Changes


Total Budget

% Budget Change

Net Levy 610,869

684,906

647,906

(12,706)

135,400

61,890

832,490


Capital Budgets The proposed 2017 Capital Budgets for Development and Leisure Services is:

Development and Leisure Services Parks and Recreation Priority Cost


Provincial Grant


Reserve Fund

Skate Park Resurfacing and Expansion

3 Star - Serious

Risk 20,000 $ 20,000 $ -

$ -

$ -

$ -

$ -

$ -

BOCC - Structure (Dehumidifier)

4 Star - Critical Risk 41,000 41,000

-

-

-

-

-

-

Total $ 61,000 $ 61,000 $ -

$ -

$ -

$ -

$ -

$ -

Development and Leisure Services Stockey Centre Priority Cost


Provincial Grant


Reserve Fund

Web Page

4 Star - Critical

Risk $ 15,000 $ 15,000

$ -

$ -

$ -

$ -

$ -

$ -

Building Sign

2 Star - Moderate

Risk - -

-

-

-

-

-

-

Kitchen Storage

3 Star - Serious

Risk 5,000 5,000

-

-

-

-

-

-

Games and performance hall computerized displays

3 Star - Serious

Risk 5,000 -

-

-

-

-

5,000

-


Development and Leisure Services Stockey Centre Priority Cost


Provincial Grant


Reserve Fund

Curtains and Sheers

2 Star - Moderate

Risk 5,000 -

-

-

-

-

5,000

-

Roof Phase 2 and Siding

4 Star - Critical

Risk 700,000 -

350,000

350,000

-

-

-

-

Carpeting Replacement

1 Star - General Benefit 5,000

5,000

-

-

-

-

-

-

Sound and Communication System

3 Star - Serious

Risk 27,500 27,500

-

-

-

-

-

-

Table and Chair Replacement

1 Star - General Benefit 5,000

5,000

-

-

-

-

-

-

BOHF - Gift Shop

2 Star - Moderate

Risk 5,000 -

-

-

-

-

5,000

-

BOHF - Web Page

4 Star - Critical

Risk 15,000 -

-

-

-

-

15,000

-

Total $ 787,500 $ 57,500

$ 350,000

$ 350,000

$ -

$ -

$ 30,000

$ -


Development and Leisure ServicesDevelopment Priority Cost


Provincial Grant


Reserve Fund

Big Sound Marina - Divestiture

4 Star - Critical

Risk $ 5,000,000 $ -

$ -

$ -

$ 5,000,000

$ -

$ -

$ -

Old Fire Hall

4 Star - Critical

Risk 100,000 -

-

-

-

-

100,000

-

CP Station - Structure

2 Star - Moderate

Risk 7,500 -

-

-

-

-

7,500

-

Seguin St Mural

2 Star - Moderate

Risk 12,000 12,000

-

-

-

-

-

-

Interpretive Signs - Waubuno Beach Anchors

2 Star - Moderate

Risk 5,000 5,000

-

-

-

-

-

-

Oastler Park Drive Property Purchase 245,000

-

-

-

-

245,000

-

-

Total $ 5,369,500 $ 17,000

$ -

$ -

$ 5,000,000

$ 245,000

$ 107,500

$ -


Non-Tax Supported Activities

Water and Wastewater Services The Town of Parry Sound operates a water and wastewater system which is fully cost-recovered through user fees charged to customers.

Water 2016 2017 Total Budget


Non-Controllable


Changes


% Budget Change

Total Revenues

(2,389,554)

(2,417,490)

(2,417,490)

(58,610)

-

-

(2,476,100) 2.4%

Expenses Total Water administration

408,213

534,780

516,780

18,200

(5,000)

-

529,980 -1.0%

Total Water retired employee costs

5,586

9,700

9,700

-

-

-

9,700 0.0%

Total Larger unlicensed equipment

23,199

22,500

22,500

-

500

-

23,000 2.2%


(23,821)

(24,750)

(24,750)

100

-

-

(24,650) -0.4%


131

1,150

1,150

-

-

-

1,150 0.0%

Total Water filling station

828

6,000

6,000

300

-

-

6,300 5.0%

Total Booster pumping station

22,281

33,400

33,400

-

-

-

33,400 0.0%


2016 2017 Total Budget


Non-Controllable


Changes


% Budget Change

Total Water towers/reservoirs

108,861

134,800

134,800

-

-

-

134,800 0.0%

Total General equipment

12,778

18,100

18,100

1,000

-

-

19,100 5.5%

Total Water mains (hydrants)

413,759

459,269

409,269

(4,300)

-

-

404,969 -13.9%

Total Laterals & services

140,016

131,000

131,000

3,000

-

-

134,000 2.3%

Total Water meters

19,302

30,200

30,200

1,000

-

-

31,200 3.3%

Total Water filtration plant

767,212

779,801

779,801

5,270

-

-

785,071 0.7%

Total Water Expenses

1,898,345

2,135,950

2,067,950

24,570

(4,500)

-

2,088,020 -2.4%

Net (Surplus) Deficit

(491,209)

(281,541)

(349,541)

(34,039)

(4,500)

-

(388,080) 27.9%

Amortization included

(641,115)

(643,800)

(643,800)

-

-

-

(643,800)


Wastewater

2016 2017 Total

Budget


Non-Controllable

Changes

Service Level

Changes


% Budget Change


(2,834,527)

(2,834,527)

(184,073)

-

-

(3,018,600) 6.5%

Total Wastewater administration

362,615

432,549

429,549

14,900

2,000

-

446,449 3.2%

Total Wastewater plant

1,468,541

1,447,609

1,437,609

(592)

-

100,000

1,537,017 6.2%

Total Pumping stations

486,059

382,726

382,726

2,950

500

-

386,176 0.9%

Total Interest on debt - Gibson Street

19,414

18,295

18,295

(1,648)

-

-

16,646 -9.0%

Total Interest on debt - River Force mains

20,429

20,079

20,079

(632)

-

-

19,447 -3.1%

Total Interest on debt - Forrest St

-

17,625

17,625

(1,122)

-

-

16,503 -6.4%


(9,618)

(12,075)

(12,075)

25

-

-

(12,050) -0.2%


677

1,925

1,925

(25)

-

-

1,900 -1.3%

Total Sanitary sewer maintenance

189,662

100,730

100,730

4,700

-

-

105,430 4.7%

Total Public washrooms

16,948

20,929

20,929

291

-

-

21,220 1.4%

Total Amortization of capital assets

195,870

191,200

191,200

-

-

-

191,200 0.0%

Total Wastewater Expenses

2,750,598

2,621,591

2,608,591

18,847

2,500

100,000

2,729,939 4.1%

Net (Surplus) Deficit 41,757

(212,936)

(225,936)

(165,225)

2,500

100,000

(288,661) 35.6%

Amortization included (887,386)

(874,000)

(874,000)

-

-

-

(874,000)


Water and Wastewater Capital Public Works Water / Wastewater Priority Cost

Current Year



Reserve Fund

Bypass alarm and flow meter


Requirement $ 30,000 $ -

$ -

$ -

$ -

$ -

$ 30,000

$ -

Pump Station alarm upgrades

4 Star - Critical Risk 90,000

-

-

-

-

-

90,000

-

Mixer for SPS 5

3 Star - Serious Risk 15,000

-

-

-

-

-

15,000

-

Waubeek Street - Wastewater portion

4 Star - Critical Risk 3,353,807

-

2,000,000

-

637,299

-

716,508

-

Emily Street - Wastewater portion

4 Star - Committed Purchase 1,317,909

-

1,300,000

-

-

-

17,909

-

Wastewater Capital 4,806,716

-

3,300,000

-

637,299

-

869,417

-

SCADA Hardware Upgrades


Requirement $ 50,000 $ -

$ -

$ -

$ -

$ -

$ 50,000

$ -

CLA-VAL Replacement



-

-

-

-

25,000

-

Rotork Actuators



-

-

-

-

25,000

-

Turbidimeter upgrades and replacement



-

-

-

-

30,000

-

Hypo Pump



-

-

-

-

30,000

-


Public Works Water / Wastewater Priority Cost

Current Year



Reserve Fund

Water Pick-up 70,000 -

-

-

-

-

70,000

-

Coagulant Chemical Pumps



-

-

-

-

20,000

-

Water Plant Roof


-

-

-

-

-

5,000

-

Raw Water Mixer Pump 8,000

-

-

-

-

-

8,000

-

William Street

4 Star - Committed Purchase 100,000

-

-

-

-

-

100,000

-

Waubeek Street - Water portion


-

2,000,000

526,407

-

243,830

-

Emily Street - Water portion


-

1,500,000

-

-

-

76,721

-

Water Capital 4,709,958 -

3,500,000

-

526,407

-

683,551

-

Total $ 9,516,674 $ -

$ 6,800,000

$ -

$ 1,163,706

$ -

$ 1,552,968

$ -


Provincial Offences Act Court Services The Town operates the Provincial Offences Act Court for the District of Parry Sound. The net revenues for Provincial Offences Act Court are shared with 19 municipalities.

2016 2017 Total

Budget


Non-Controllable


Changes


% Budget Change

Town's Revenue (129,528)

(116,100)

(116,100)

(6,200)

-

-

(122,300) 5.3%

Shared Revenue (1,343,649)

(1,352,600)

(1,352,600)

-

-

-

(1,352,600) 0.0%

Total Shared Expenses

1,355,018

1,352,600

1,351,600

1,000

-

-

1,352,600 0.0%

POA Operational Levy

11,369

-

(1,000)

1,000

-

-

- 0.0%

Amortization included

(2,311)

(2,200)

(2,200)

-

-

-

(2,200)


Land Ambulance Service – District of Parry Sound The Town operates the land ambulance service for the District of Parry Sound. Funding for the service is shared with the Province of Ontario, First Nations, unorganized municipalities and 22 organized municipalities in the District of Parry Sound.

2016 2017 Total

Budget


Non-Controllable

Changes

Service Level

Changes


% Budget Change

Net Levy to the Town 234,745

241,800

241,800

-

-

-

241,800 0.0%

Total Shared Revenues (8,299,128)

(8,257,205)

(8,190,205)

(301,244)

-

-

(8,491,449) 2.9%

Expenses Total Land Ambulance Area costs

7,894,621

8,257,206

8,180,206

336,244

(25,000)

-

8,491,450 2.9%

Total Paramedicine costs 192,152

-

-

-

-

-

- 0.0%

Total Shared Expenses 8,086,773

8,257,206

8,180,206

336,244

(25,000)

-

8,491,450 2.9%

Net Surplus for EMS and Paramedicine

(212,356)

1

(9,999)

35,000

(25,000)

-

1 0.0%

Amortization included (357,139)

(331,922)

(331,922)

(23,178)

-

-

(355,100)


Capital Budget

Emergency Services Land Ambulance Priority Cost


Provincial Grant

Federal Grant Other Reserves Reserve Fund

Ambulance x 3 4 Star - Critical

Risk $ 375,000 $ -

$ -

$ -

$ -

$ -

$ -

$ 375,000

Pro-Lite Spine boards x 50


-

-

-

-

-

-

15,000

Stryker Power Cots


-

-

-

-

-

-

60,000

Defibrillator x 12 4 Star - Critical

Risk 500,000 -

-

-

-

-

-

500,000

Total $ 950,000 $ -

$ -

$ -

$ -

$ -

$ -

$ 950,000


Asset Management and Long Term Planning The 2017 to 2021 Capital Investment Plan and Budget outlines the most critical capital needs of the Town as well as project costs.

Asset Management at the Town of Parry Sound Municipally owned assets such as roads, wastewater treatment and collection systems, water treatment and distribution systems, facilities and fleet vehicles, support our community and are fundamental in the provision of municipal services. Municipally owned assets provide the platform for economic and social development, and contribute to a healthy and prosperous community.

All municipalities have performed some form of asset management; however, over the past three years formalizing asset management plans and the providing for the financial resources to implement these plans has become increasingly more important. For the year ended December 31, 2016 the Town was required, under the Federal Gas Tax Agreement with AMO, to have an asset management plan in place for all types of assets that fall under the Gas Tax eligibility criteria. For the Town, this means all assets, except for the fire department, are to be included.

The Town has already put into place an AMP for roads, bridges, water and wastewater which came into effect in 2013. A buildings condition report was conducted in

2014. In 2016, a revised Asset Management Plan was underway and a draft is expected in late December 2016.

Starting with the 2016 budget a 20-year plan for fleet renewal and rolling equipment renewal was created with annual contributions to reserves to fund future purchases.

The draft financial strategy from the revised asset management plan indicates that an increase of 1.8% per year is required for the next 20 years to fully fund the infrastructure gap. This would ensure that the Town has necessary reserves for future capital projects.

$-

$1,000,000.00

$2,000,000.00

$3,000,000.00

$4,000,000.00

$5,000,000.00

2017

2018

2019

2020

2021

2022

2023

2024

2025

2026

2027

2028

2029

2030

2031

2032

2033

2034

2035

2036

Annual Tax Supported Contribution to Capital Levy

2017 to 2036

1.8% per year for 20 years 38.6% immediately


The current funding levels for water and wastewater systems are sufficient to provide for the future capital needs, based on the currently approved rates. This is an example of how proper rate studies and long term

financial planning can work to create sustainability in the system.

The Town’s 2013 Asset Management Plan indicated the following road infrastructure priorities:

Street Road Storm Sewer

Wastewater

Water Status

Wakefield and Dufferin Streets Yes Yes Yes Completed 2015 Forest Street Yes Yes Yes Yes Completed 2015 Emily Street Yes Yes Yes Funding received, 2016 to

2017 William Street Yes Yes Yes Yes Funding received, 2016 to

2017 Waubeek Street Yes Yes Yes Yes Funding applied, 2017 to

2018 Johnson Street Yes Bowes Street Yes Cascade Street Yes Yes Yes Planned, 2019 George Street Yes Prospect Street Yes Yes Planned, 2020 Willow Street Yes Yes Yes Planned, 2019 Bryce Street Yes Yes Yes Burd Street Yes Yes Yes Victoria Avenue Yes Yes Yes Yes Marion Avenue Yes Margaret Street Yes Louisa Street Yes


5 Year Capital Plan The following 5-Year Capital Plan provides Council and the Public with a glimpse to the coming capital investment required over the next 5 years to meet current

service levels as well as meet certain strategic objectives outlined in the 2015 to 2018 Strategic Plan.

5 Year Total by Type Town of Parry Sound Tax-Supported Activities 2017 2018 2019 2020 2021 Total

Buildings $ 6,337,500 $ 2,505,000 $ 18,000 $ 884,700 $ 20,000 $ 9,765,200 Fleet 305,000 37,900 605,000 90,000 - 1,037,900 Land Improvements 455,000 629,050 - - - 1,084,050 Software - - 7,000 - - 7,000 Roads (Land Improvements) 5,192,140 2,148,637 5,741,298 2,000,000 - 15,082,075 Machinery and Equipment 175,200 1,903,882 272,114 307,711 100,700 2,759,607 Total $ 12,464,840 $ 7,224,469 $ 6,643,412 $ 3,282,411 $ 120,700 $ 29,735,832


Administration Administration Municipal Office 2017 2018 2019 2020 2021 Total Replace Stair Structure - Level 3to4 $ 20,000 $ - $ - $ - $ 20,000 Revise Windows - Trevor / Christine (or alter heating system) 20,000 - - - - 20,000 Garbage Room - 20,000 - - - 20,000 Total $ 40,000 $ 20,000 $ - $ - $ - $ 60,000

Starting in 2016, the budget is proposing to include a contribution of $35,000 to an IT Replacement Reserve. Staff are currently reviewing the entire inventory of hardware and software and will better prepare a 5-year plan for IT needs in 2017. It should be noted that all purchases for IT will be funded through the reserves, rather than on a year by year basis from the levy.

Administration Information Technology 2017 2018 2019 2020 2021 Total Laptop and Desktop Replacement $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000 Total $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 50,000



Emergency Services Fire 2017 2018 2019 2020 2021 Total Pooled Firefighters Gear (10-year replacement, not personal protective equipment) $ 25,000 $ 43,300 $ 55,200 $ 40,000 $ 50,000 $ 213,500 Personal Protective Equipment (10 Year replacement) - To be pooled 12,700 13,000 13,300 13,500 13,700 66,200 Fire Station Roof 25,000 - - - - 25,000 Retaining Wall - West and South of Building - 135,200 - - - 135,200 Self Container Breathing Apparatus - 275,000 - - - 275,000 Fire Prevention Officer Vehicle - - 55,000 - - 55,000 Pumper - - 550,000 - - 550,000 Total $ 62,700 $ 466,500 $ 673,500 $ 53,500 $ 63,700 $ 1,319,900

The major expenses for Fire Services over the next 5 years include the annual pooled gear replacement, as well as the Self Contained Breathing Apparatus replacement in 2018. The SCBA replacement is legislated and is currently not funded. The 2019 vehicle replacement is funded through the Fleet Replacement Reserve.


Emergency Services By-Law Enforcement 2017 2018 2019 2020 2021 Total By-law Vehicle $ - $ 37,900 $ - $ - $ - $ 37,900 Total $ - $ 37,900 $ - $ - $ - $ 37,900

With the implementation of complimentary parking in the downtown area, previously planned capital purchases for parking meters and pay and display meters are no longer required. The 2018 vehicle replacement is funded through the Fleet Replacement Reserve.

Development and Leisure Services

Development and Leisure Services 2017 2018 2019 2020 2021 Total Old Fire Hall Repairs $ 100,000 $ - $ - $ - $ - $ 100,000 Parking Lot - CP Station Gallery - 19,650 - - - 19,650 Paved Parking Lot - Big Sound Marina - 31,000 - - - 31,000 CP Station - Structure 7,500 - - - - 7,500 Dock C Power Pedestals - 9,500 - - - 9,500 Big Sound Marina Washrooms - 45,000 - - - 45,000 Seguin Street Mural 12,000 - - - - 12,000 Deck at Big Sound Marina - 19,700 - - - 19,700 Big Sound Marina Divestiture/Engineering 3,000,000 - - - - 3,000,000


Development and Leisure Services 2017 2018 2019 2020 2021 Total Interpretive Signs 5,000 - - - - 5,000 Oastler Park Drive Property Purchase 245,000 - - - - 245,000 Total $ 3,369,500 $ 124,850 $ - $ - $ - $ 3,494,350

Development and Leisure Services Parks and Recreation 2017 2018 2019 2020 2021 Total Skate Park Resurface $ 20,000 $ - $ - $ - $ - Splash Pad - 269,000 - - - 269,000 Dehumidifier for Ice Surface - BOCC 41,000 - - - - 41,000 BOCC Awning - - - 7,000 - 7,000 Ice pad refrigeration system - 1,000,000 - - - 1,000,000 West Parry Sound Area Recreation Centre - 2,300,000 - - - 2,300,000 Total $ 61,000 $ 3,569,000 $ - $ 7,000 $ - $ 3,617,000

The BOCC ice pad refrigeration system will be debentured in 2018. The Splash Pad and aquatic centre are listed on the 5-year plan as they have been identified in the strategic plan as a priority; however, the timing of such is indeterminable.


Development and Leisure Services Stockey Centre 2017 2018 2019 2020 2021 Total Stockey Centre Roof - Phase 2 and siding $ 700,000 $ - $ - $ 700,000 Website - BOHF 15,000 15,000 Website - Stockey Centre 15,000 15,000 Kitchen Storage 5,000 5,000 Stockey Building Sign - 10,000 10,000 Washrooms - Full Renovation 100,000 100,000 Convection Oven 10,000 10,000 Dishwasher 12,000 12,000 Motorized Screen in Perf Hall 10,000 10,000 Table and Chair Replacement 5,000 - - - 5,000 Carpeting - second & third floors 5,000 5,000 Gas Ranges 5,000 5,000 Ice Machine 5,000 5,000 Commercial Freezer 10,000 10,000 Commercial Refrigerator 10,000 10,000 Sound and Communications System 27,500 - - - 27,500 Sound System Consoles 15,000 15,000


Development and Leisure Services Stockey Centre 2017 2018 2019 2020 2021 Total

Curtain and Sheers 5,000 5,000 Performance Hall Seating 12,700 12,700 Visual Sports - Real Hockey - 20,000 - - 20,000 Sportscaster Computer Display - 10,000 - 10,000 Arts Management System - Software - - 7,000 - 7,000 Inductee Corner 20,000 20,000 BOHF Gift Shop Renovation 5,000 25,000 30,000 Induction Kiosk 5,000 5,000 Lighting System 20,000 20,000 Computer Displays 5,000 5,000 HVAC - - 18,000 22,000 40,000 Total $ 787,500 $ 160,000 $ 60,000 $ 79,700 $ 47,000 $ 1,134,200

The Phase II roof replacement will be funded through a debenture, the remaining purchases will be through use of the Stockey Centre Reserve or annual tax levy.


Public Works

Public Works Operations 2017 2018 2019 2020 2021 Total Emily St Reconstruction $ 875,000 $ - $ - $ - $ - $ 875,000 Waubeek St Reconstruction 2,617,140 1,650,000 - - - 4,267,140 Isabella Street Rail Crossing - 100,000 - - - 100,000 Cascade St Reconstruction (Church to Isabella) - - 3,000,000 - - 3,000,000 Willow St Reconstruction - - 2,000,000 - - 2,000,000 Prospect St Reconstruction - - - 2,000,000 - 2,000,000 OCIF Paving - 498,637 741,298 - - 1,239,935 Bowes / Isabella Retaining Wall Phase II 160,000 - - - - 160,000 Downtown Public Washroom 200,000 - - - - 200,000 Isabella Street road realignment 700,000 - - - - 700,000 Parking Lot - CN Station - 10,000 - - - 10,000 Mini Excavator 60,000 - - - - 60,000 Madvac 60,000 - - - - 60,000 Transfer Station Loading Area / Bins 150,000 - - - - 150,000


Public Works Operations 2017 2018 2019 2020 2021 Total Public Works Supervisor Vehicle 30,000 - - - - 30,000 Truck wing for 7-ton 10,000 - - - - 10,000 Parking Lot - Works Warehouse - 10,000 - - - 10,000 Dump Truck 185,000 - - - - 185,000 Loader blade 10,000 - - - - 10,000 Aluminum box for 1-tons 10,000 - - - - 10,000 Wrought Iron Fencing - Hillcrest Cemetery - 25,000 - - - 25,000 Traffic light control system replacement 30,000 - 30,000 Operations LED lights 12,000 - - - - 12,000 Monument Restoration 15,000 - 15,000 Oastler Park Drive Feasibility Study 100,000 - 100,000 Great North Road Reconstruction 900,000 - - - - 900,000 Street Light System Expansion 10,000 - 10,000 Vacuum Truck 350,000 - - - 350,000 Parks Mower - 19,000 - - - 19,000 Parks ATV - 8,365 - - - 8,365 Sidewalk Plow - 165,217 - - - 165,217 Hillcrest Mower - - 18,000 - - 18,000 Operations Loader - - 130,000 - - 130,000 Operations Trailer - - 10,614 - - 10,614


Public Works Operations 2017 2018 2019 2020 2021 Total Operations Pickup Truck - - - 50,000 - 50,000 Hillcrest Mower - - - 25,000 - 25,000 Hillcrest Mower - - - 17,000 - 17,000 Parks Pickup Truck - - - 40,000 - 40,000 Sidewalk Plow - - - 170,211 - 170,211 Public Works Salt Shed - - - 850,000 - 850,000 Total $ 6,134,140 $ 2,836,219 $ 5,899,912 $ 3,152,211 $ - $ 18,022,482

All vehicles, mowers, sidewalk plows, and other rolling equipment are funded through the Equipment Replacement Reserve or the Fleet Replacement Reserve through the 20-year funding plan for these reserves. This ensures level funding which mitigates fluctuations due to replacement timing. Infrastructure projects include Emily and William which have received funding from senior levels of government. There is currently an application in place for Waubeek Street reconstruction.

A salt shed is proposed for 2020 for the salt maintenance program, funding for this project will be determined in 2018 and a reserve contribution may occur to fund this project.


Total Tax Supported Activities – Calculation of Funding to Come from Levy or Grants The following chart shows the non-funded portion of the capital requirements for the next 5 years. While there will likely be funding available from senior levels of government, there will be significant requirements from the tax levy, reserves and debentures required.

Town - Tax Supported Activities 2017 2018 2019 2020 2021 Total Total Capital for Town Activities $ 10,464,840 $ 7,224,469 $ 6,643,412 $ 3,302,411

$ 120,700 $ 27,755,832

Items funded from reserves and reserve funds

(285,000)

(590,482)

(773,614)

(312,211)

(10,000)

(1,971,307)

Emily Street Funding - approved

-

-

-

-

-

-

William Street Funding - approved

(101,450)

-

-

-

-

(101,450)

Unfunded Road Reconstruction

(2,617,140)

(1,650,000)

(5,000,000)

(2,000,000)

-

(11,267,140)

Debenture - BOCC Ice pad

-

(1,000,000)

-

-

-

(1,000,000)

Debenture - WPS ARC -

(2,300,000)

-

-

-

(2,300,000)

OCIF Funding - Announced

(353,986)

(498,637)

(741,298)

-

-

(1,593,921)

Funding to come from grants or levy $ 7,107,264 $ 1,185,350

128,500 $ 990,200

$ 110,700 $ 9,522,014


Debt Management The Town’s Debt Management and Capital Financing Policy includes a total annual debt repayment of 25% of its Net Revenues, as calculated by the Ministry of Municipal Affairs and Housing.

The following chart shows the ending balance on the Town’s debt from 2017 to 2021, including the proposed 2017 debenture.

While the Town is ultimately responsible for the repayment of debt, some debt has been incurred for the purposes of the water and wastewater system. The Town’s water and wastewater debt is funded through the user fees. The following chart breaks out the Town’s closing debt balance for the next 5 years based on if it is supported by the tax levy or user fees.

The Town’s debt is mainly considered “serial” debt, that means that a variable payment is made that includes a fixed principal payment and decreasing interest expenses.

$24,226,504 $22,719,487 $21,200,470 $19,668,453 $18,458,436

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

2017 2018 2019 2020 2021

Total Debt Ending Balance

Total Debt Ending Balance

$-

$10,000,000

$20,000,000

2017 2018 2019 2020 2021

Closing Debt - Tax Supported vs User Fee Supported 2017 to 2021

Tax Supported Debt User Fee Supported

$1,275,117 $1,507,017 $1,519,017 $1,532,017

$1,210,017

636,631 912,703 852,636 796,453 727,272

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

2017 2018 2019 2020 2021

Debt Servicing Costs - 2017 to 2021

Principal Repayments Interest Payments


The Town has been paying off debt over the past 5 years. In 2016, $1.6 million in new debt was taken on to fund the Forest Street Reconstruction project, College Drive re-alignment, and Hillcrest Storm Sewer reconstruction. Of the new debt, $1.3 million is related to Forest Street, this is net of government grants of $2.7 million. Without these government grants this project may have been delayed years or would have required a debenture of $3.8 million.

In 2017, staff are proposing two debentures, one relating to 2016 projects and the other related to 2017 capital projects.

A $633,500 debenture for the Big Sound Marina and BOCC Roof repairs which were completed in 2016. This debenture is 100% tax supported.

A $10,100,000 is proposed for Waubeek Street, Emily Street, William Street, the new public washrooms, Isabella Street and the Stockey Centre Roof Phase 2. Approximately 34.7% will be funded by water rates, 32.7% will be funded by wastewater rates and 32.6% will be tax rate supported.

These proposed new debt issues will increase the Town’s debt servicing costs to just under $2.5 million per year, this is below our Annual Repayment Limit of $4.7 million.

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

2006

2007

2008

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

Total Long Term Debt

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

2017 2018 2019 2020 2021

Town of Parry Sound Total Debt 2017 to 2021

Total Existing Debt Ending Balance New Debt Ending Balance


-

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

4,000,000.00

4,500,000.00

5,000,000.00

Total Current and Projected Debt Servicing Costs 2016 to 2051

Total Existing Debt Total New Debt

Annual Repayment Limit (25% of Net Revenues) Repayment Limit at 10% of Net Revenues

Repayment Limit at 15% of Net Revenues


Reserves and Reserve Funds The Town has created reserves and reserve funds which form a source of future funding for service delivery and capital investment.

Reserves The following table shows the balance of the Town’s reserves at the December 31, 2015 year-end (audited), projected ending balance for December 31, 2016 and a projected balance for December 31, 2017.

Item Ending Balance 2015 Projected Balance 2016 Bobby Orr Hall of Fame Reserve $ 238,797 $ 238,797 Cemetery and Columbaria Reserve 37,745 22,745 Economic Development Reserve 41,459 41,459 Elections Reserve 5,000 10,000 Emergency Services Reserve 59,013 59,013 Facade Improvement Reserve 10,376 10,376 Health Unit Capital Reserve 14,428 14,428 Industrial Park Reserve 30,410 30,410 LACAC Directory Reserve 7,590 7,590 Planning Legal Reserve 20,000 20,000 Police Cost Stabilization Reserve 22,429 22,429 PS Power Promissory Note Reserve 72,436 72,436 Stockey Centre Reserve 125,288 91,788 Waste Management and Landfill Decommissioning Reserve 259,775 259,775 WSIB Reserve 50,608 50,608 Parks Reserve 392,814 127,825 Emergency Capital Asset Replacement Reserve 52,196 38,196


Item Ending Balance 2015 Projected Balance 2016 Infrastructure Replacement Reserve 552,658 547,792 Equipment Replacement Reserve 37,672 88,006 Building Replacement Reserve 400,999 261,494 Fleet Replacement Reserve 452,320 239,534 IT Replacement Reserve 15,249 40,249 Tax Rate Stabilization Reserve 905,171 784,646 Salt Management Reserve 18,000 18,000 Winter Control Reserve 357,612 357,612 Wastewater Stabilization Reserve 1,788,341 1,957,102 Water Stabilization Reserve 3,590,905 3,688,776 General Working Capital Reserve 1,437,741 1,437,741

Total $ 10,997,034 $ 10,538,828


Bobby Orr Hall of Fame Reserve

Item Projected Opening Balance

Jan 1, 2017 Transfers in Per 2017

Budget Transfers Out Per 2017

Budget Projected Ending Balance,

December 31 2017 Opening Balance $ 238,797 $ - $ (25,000) $ 213,797

$ 238,797 $ - $ (25,000) $ 213,797

Funding out of the reserve for 2017 includes:

• Games and performance hall computerized displays $ 5,000 • Bobby Orr Hall of Fame gift shop redesign $ 5,000 • Bobby Orr Hall of Fame website redesign $15,000

Elections Reserve


Jan 1, 2017 Transfers in Per 2017

Budget Transfers Out Per 2017

Budget Projected Ending Balance,

December 31 2017 Municipal Elections $ 10,000 $ 5,000 $ 15,000

$ 10,000 $ 5,000 $ - $ 15,000

This is an annual contribution to the election reserve to spread the cost of the election over the four-year term of Council.


Stockey Centre Reserve

Item Projected Opening Balance Jan 1, 2017

Transfers in Per 2017 Budget Transfers Out Per 2017 Budget

Projected Ending Balance, December 31 2017

Opening Balance $ 41,788 $ - $ (5,000) $ 36,788 Phase II Roof Repair $ 50,000 $ 50,000

$ 91,788 $ - $ (5,000) $ 86,788 Funding out of the reserve for 2017 is for the following capital items:

• Replacement of curtains and sheers $5,000

Waste Management and Landfill Decommissioning Management Reserve


Jan 1, 2017 Transfers In Transfers Out Projected Ending Balance,

December 31 2017 Waste Management General $ 8,491 $ - $ - $ 8,491 Dump Closure 213,069 - - 213,069 Decommissioning 8,716 - - 8,716 Compost Program 29,500 - (29,500) -

$ 259,775 $ - $ (29,500) $ 230,275

Funding out of the reserve for 2017 is to fund the operational expense of grinding the compost which is done every four years. Starting in 2018, there will be an annual contribution to this reserve to spread the cost over the four-year period.


Parks Reserve

Item Projected Opening Balance Jan

1, 2017 Transfers In Transfers Out Projected Ending Balance,

December 31 2017 Parks General $ 44,686 $ - $ - $ 44,686 Forestry Tower & Park 11,453 - - 11,453 Y. Williams Park 10,000 - - 10,000 Skate Board Park 9,531 - - 9,531 General Waterfront 27,793 - - 27,793 Waterfront Advisory 2,506 - - 2,506 Kinsmen Park 20,000 - - 20,000 Trails Master Plan 1,856 - - 1,856 Big Sound Marina - 22,500 - 22,500

$ 127,825 $ 22,500 $ - $ 150,325

The contribution in 2017 is 50% of the proposed Big Sound Marina washroom work which will be completed in 2018. The cost in 2018 is expected to approximate $45,000, this contribution represents 50% of that work.


Infrastructure Replacement Reserve

Item Projected Opening Balance Jan 1, 2017 Transfers In Transfers Out


Public Works General Reserve $ 2,885.89 $ - $ - $ 2,885.89 Railway Crossings Reserve 75,077.38 50,000.00 - 125,077.38 Traffic Study / Count Reserve 10,000.00 - - 10,000.00 Airport Future Capital 13,192.00 - - 13,192.00 Transportation Infrastructure Reserve 395,758.78 - - 395,758.78 Culvert Replacement 239.56 - - 239.56 Bridge Repairs 4,504.73 - - 4,504.73 Unallocated - future needs 46,134.00 - - 46,134.00

$ 547,792.34 $ 50,000.00 $ - $ 597,792.34

Contribution in 2017 relates to 50% of the estimated cost of the St. Charles Crossing work. Expected payment will be in 2018.


Equipment Replacement Reserve



Municipal Office and Equipment $ 35,877 $ - $ - $ 35,877 BOCC Kitchen Equipment 1,795 - - 1,795 Rolling Stock 20 Year Plan 4,200 77,000 (60,000) 21,200 Fire Services - Equipment Replacement - 62,800 (62,700) 100 Unspecified 46,134 - 46,134

$ 88,006 $ 139,800 -$ 122,700 $ 105,106

Funding into the reserve includes:

• Annual contribution as part of 20 year rolling stock replacement plan $60,000 • Annual contribution as part of Asset Management Plan $62,800

Funding from the reserve is for the following capital items:

• Rolling Stock purchases (Mini Excavator) $60,000 • Pooled firefighters gear $25,000 • Personal Protective Equipment (Fire Services) $12,700 • Fire Hall Roof repairs $25,000


$(150,000)

$(100,000)

$(50,000)

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036

Tax Year Ending December 31

20 Year Non-Fleet Rolling Stock2017 to 2036

Closing Balance in Equipment Replacement Reserve for Rolling Stock

Total Purchases For Year

Annual Funding Contribution to Equipment Replacement Reserve for Rolling Stock


Building Replacement Reserve



December 31 2017 Municipal Office Building $ 156,792 $ - $ - $ 156,792 BOCC Building Reserves 57,230 5,000 (40,000) 22,230 Old Firehall 1,181 100,000 (100,000) 1,181 Natural Gas Facility Conversion 1,643 - - 1,643 CNR Station 21,200 - - 21,200 CP Station Roof Repair 8,698 7,500 (7,500) 8,698 Library Renovations 14,750 - - 14,750

$ 261,494 $ 112,500 $ (147,500) $ 226,494

Funding for this reserve is from:

• 4 Year replenishment plan for BOCC Chiller $ 5,000 • Asset Management Plan contribution $107,500

Funding from this reserve relates to the following capital budget items:

• BOCC Building stairs and HVAC $ 40,000 • Old Firehall renovations $100,000 • CP Station repairs $ 7,500


Fleet Replacement Reserve



December 31 2017 Fleet Replacement Strategy $ 239,534 $ 450,000 $ (215,000) $ 474,534

$ 239,534 $ 450,000 $ (215,000) $ 474,534

Funding into this reserve is annual contribution as determined by the 20-year funding plan for capital.

Funding from this reserve will fund the following fleet replacement as part of the 20-year plan:

• Public Works Supervisor Vehicle $ 30,000 • Dump truck replacement $185,000


$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036Tax Year Ending December 31

20 Year Fleet Replacement Reserve 2017 to 2036

Closing Balance of Fleet Replacement Reserve Total Purchases For Year

Annual Funding Contribution to Fleet Replacement Reserve


IT Replacement Reserve


Projected Ending Balance, December 31

2017 Finance Department - Software Replacement $ 8,549 $ - $ - $ 8,549 GIS System 2,700 - - 2,700 IT Capital Requirements 25,000 35,000 - 10,000 50,000 MS Office Upgrade 4,000 - - 4,000

$ 40,249 $ 35,000 $ (10,000) $ 65,249

The funding going into the reserve is an annual contribution, based on the recommendation of our IT consultants. The amount coming out of reserve is to fund annual desktop hardware replacement.

Wastewater Stabilization Reserve

Item Projected Opening Balance Jan 1,

2017 Transfers In Transfers Out Projected Ending Balance, December

31 2017 Opening Balance $ 1,957,102 $ 1,057,989 $ (869,417) $ 2,145,674

$ 1,957,102 $ 1,057,989 $ (869,417) $ 2,145,674

The funding going into the reserve is the operating surplus, adjusted for debt and amortization from the wastewater services system. The funds coming out of reserve is for capital investment.


Water Stabilization Reserve

Item Projected Opening Balance Jan 1,

2017 Transfers In Transfers Out Projected Ending Balance, December

31 2017 Opening Balance $ 3,688,776 $ 585,524 $ (683,551) $ 3,590,749

$ 3,688,776 $ 585,524 $ (683,551) $ 3,590,749

The funding going into the reserve is the operating surplus, adjusted for debt and amortization from the water system. The funds coming out of reserve is for capital investment.


Reserve Funds The following table shows the balance of the Town’s reserve funds for the budgeted ending balance for December 31, 2016 and a projected balance for December 31, 2017.

Reserve Fund Balances by Fund

Reserve Fund Projected Opening Balance

- January 1, 2017 Interest Earned Transfer In Transfers Out

Projected Ending Balance - December 31, 2017

Capital Asset Legacy Reserve Fund $ 2,089,776 $ 2,500 $ 120,235 $ (1,000,000) $ 1,212,511 Capital Replacement Reserve Fund 394,084 500 - - 394,584 Lot Levy Reserve Fund 85,430 - - - 85,430 Development Charges Reserve Fund 17,754 225 - - 17,979 Waterworks Reserve Fund 93,403 650 - - 94,053 Municipal Property / Parkland Reserve Fund 112,497 - - - 112,497 Parking Reserve Fund 148,270 4,000 - (60,000) 92,270 Sewer Development Reserve Fund 89,998 600 - - 90,598 Pool Trust Reserve Fund 44,503 380 - - 44,883 EMS Severance Reserve Fund 541,726 5,500 - - 547,226

Fire Training Reserve Fund 7,542 70 - - 7,612

West Parry Sound Association Reserve Fund 1,400 - - -

1,400

EMS Surplus Reserve Fund 1,111,532 9,100 - - 1,120,632 EMS Equipment / Capital Reserve Fund 778,472 3,900 355,100 (950,000) 187,472 Smelter Wharf 320,123 1,900 - (206,476) 115,546


Reserve Fund Projected Opening Balance

- January 1, 2017 Interest Earned Transfer In Transfers Out

Projected Ending Balance - December 31, 2017

Bobby Orr Hall of Fame Reserve Fund 143,423 1,500 - - 144,923 Treetops Reserve Fund 31,949 - - - 31,949 Public Transit Gas Tax Reserve Fund 25,873 - - - 25,873 Total $ 6,037,755 $ 30,825 $ 475,335 $ (2,216,476) $ 4,327,438


Reserve Fund Balances by Purpose It should be noted that not all funds held in Reserve Funds are available for Town purposes. The Town, through agreements or legislation, is required to keep certain reserve funds for restricted purposes. Discretionary reserve funds may be repurposed by

Council, in accordance with the Reserve and Reserve Fund Policy. The following table breaks out the total reserve funds showing the Town discretionary, water and wastewater system, land ambulance service, legislated, and third party funds, separately.

Beneficiary Opening Balance Interest Earned Transfer In Transfer Out December 31, 2015

Town Discretionary Purposes $ 2,744,628 $ 7,000 $ 120,235 $ (1,060,000) $ 1,811,863 Water and Wastewater Purposes 183,401 1,250 - - 184,651 Land Ambulance Purposes 2,431,730 18,500 355,100 (950,000) 1,855,330 Lot Levy and Development Charges 103,184 225 - - 103,409 Third Parties 574,812 3,850 - (206,476) 372,186 Total $ 6,037,755 $ 30,825 $ 475,335 $ (2,216,476) $ 4,327,438


Supplemental InformationThe following supplemental information provides additional information that may be useful to stakeholders.

Financial Policies The Town of Parry Sound has approved several financial policies with the intent to provide consistency with how financial decisions are made. The major financial policies adopted by Council include:

Budget and Financial Control The budget outlines the service delivery and capital investment plans for the upcoming year. The proposed budget is balanced with revenues equaling expenses for the year and is tabled before Council for its review and adoption.

The policy provides a target range for tax increases based on the Consumer Price Index and negotiated wage increases. For the year 2017, the target tax increase is between 1.5% and 3.0%.

Operating Surplus and Deficit The budget is a document based on estimated revenues and expenditures that the Town will achieve, it is a plan to provide service and invest in capital assets. At the end of the year there is often a difference between what happened and what the plan was at the beginning of the year. Any surplus represents a one-time, non-recurring, source of revenue that can be used to increase reserves and reserve funds for future funding needs.

The Town has adopted a policy to apply surplus and deficit at the end of the year to reserves and reserve funds. This is a way to organically invest in reserves and reserve funds and build them for future use. The surplus is allocated as follows:

• 30% to the Tax Rate Stabilization Reserve • 30% to the Capital Replacement Reserve Fund • 10% to the Emergency Capital Asset Replacement

Reserve • The remaining amount to be at the discretion of

the Director of Finance and approved by Council

The application of deficits is similar, with any deficits first funded by the Tax Rate Stabilization Reserve.

Procurement and Purchasing The Procurement and Purchasing By-law provides a system for the procurement of goods and services for the Town. It outlines the responsibilities and authorities for purchasing goods and services. It also outlines when certain procurement processes (Request for Proposal, Request for Tender, Request for Quotation, etc.) are required based on the type of purchase as well as the dollar value of the purchase.

Capital Financing and Debt Management The Capital Financing and Debt Management establishes objectives, standards of care, authorized financing instruments, reporting requirements and responsibilities


for the prudent financing of the Town’s operating and infrastructure needs.

Capital financing and debenture practices will be responsive and fair to the needs of both current and future ratepayers and will be reflective of the underlying life cycle and nature of the expenditure. Any debt taken on will not exceed 40 years, and will not be any shorter than the useful life of the asset purchased. The Town is also restricted to the legislated Annual Repayment Limit.

The policy restricts using debt financing for rolling-stock, except for leasing vehicles, or for assets which have useful lives less than 10 years.

Reserve and Reserve Fund The Town has established consistent principles, standards and guidelines for the maintenance, management and accounting of reserves and reserve funds. The primary purpose for reserves and reserve funds is:

• Adherence to statutory requirements; • Promotion of financial stability and flexibility; • Provision for major capital expenditures; • Smooth expenditures which would otherwise

cause fluctuation in the Operating Budget; and • To take advantage of financial opportunities that

may arise.

Reserves will be maintained to meet one of the following purposes:

• Asset Replacement – smooth spikes in capital budgets and property tax changes;

• Project Reserves – provide self borrowing mechanisms to reduce risks associated with interest rate fluctuations;

• Economic Stability Reserves – buffer against fluctuations in the economy;

• Contingency Reserves – established to accommodate contingent, unfunded or known liabilities for current and/or future years;

• Working Fund Reserves – established to provide cash flow for operations and to eliminate the requirement to borrow funds for immediate needs;

• Self Insurance Reserves – established to provide self insurance provisions.

Reserves will be established through resolution of Council or through the budget process. A Reserve Fund is established through by-law which clearly indicates the purpose of the reserve fund. A Reserve Fund shall earn interest.

Investment This policy establishes guidelines for municipal investments and to ensure compliance with applicable legislation. The Treasurer reports to Council on an annual basis the Town’s adherence with this policy.

The objectives of this policy are to ensure:

• Adherence to statutory requirements; • Preservation and security of capital;


• Maintenance of necessary liquidity; and • Realizing a competitive rate of return.

The investment portfolio shall remain sufficiently liquid to meet all operating or cash flow requirements and limit temporary borrowing requirements. The Town’s investments currently primarily consist of interest-bearing bank accounts held a Canadian chartered bank.

Payables and Payments To ensure control over payments and payables, the Town has approved the Accounts Payable and Payment Policy to establish the responsibilities, controls, authorizations, and procedures for the accurate and timely payment of invoices and cheque requisitions processed by Accounts Payable.

The Town has approved the use of Electronic Funds Transfer as an acceptable form of payment and will be transitioning to the use of EFT for payables to reduce fraud risk, reduce mailing costs, and improve the timeliness of payments.

Donations As a municipality, the Town of Parry Sound is a qualified donee for Canadian income tax purposes. The Town can issue “official income tax receipts” as prescribed by the Canada Revenue Agency (CRA). To be a donation there must be an intention to give, a delivery and an acceptance and it must be voluntary with no expectation of return.

Donations that qualify for an official tax receipt generally include:

• Cash; • Capital, real or depreciable property; • Personal-use property, works of art, jewellery, rare

books, stamps or coins; • A leasehold interest or residual interest in a real

property; • Donations of life insurance properties; and • Donations made under a will.

The following items are not qualified donations per the policy:

• Contributions of skill or time; • Payment of a basic fee for admission to an event; • When the donor requests that the Town pay for a

portion of the donation; • When a donor has directed the funds to a specific

person or family; • Donations that have a direct benefit to the donor

or a relative of the donor; • Donations made in exchange for consideration of

a right, privilege, material benefit such as promotion or advertising;

Where the donor’s company name, logo, slogan, address is listed in promotional material would not qualify.


Acronyms Acronyms are listed alphabetically.

AGCO Alcohol and Gaming Commission of Ontario

AODA Accessibility for Ontarians with Disabilities Act

AMCTO The Association of Municipal Managers, Clerks and Treasurers of Ontario

AMO Association of Municipalities of Ontario

AMP Asset Management Plan

CAO Chief Administrative Officer

COMRIF Canada-Ontario Municipal Rural Infrastructure Fund

CVA Current Value Assessment

DWQMS Drinking Water Quality Management Standard

GFOA Government Finance Officers Association

GIS Geographic Information Systems

HR Human Resources

HVAC Heating, Ventilating and Air Conditioning

IT Information Technology

MAG Ministry of the Attorney General

MPAC The Municipal Property Assessment Corporation

MTO Ministry of Transportation

NFPA National Fire Protection Association

OCWA Ontario Clean Water Association

ODSP Ontario Disability Support Program

OFM Ontario Fire Marshall

OPP Ontario Provincial Police

ORFA Ontario Recreation Facilities Association


PSFA Parry Sound Firefighters Association

RFP Request for Proposal

RFT Request for Tender

SCBA Self-Contained Breathing Apparatus

WTP Water Treatment Plant

WWTP Wastewater Treatment Plant


Glossary of Terms The glossary of terms is listed alphabetically.

Accrual Basis of Accounting A method of Accounting that recognizes revenue as earned and expenditures as incurred rather than waiting for the exchange of cash.

Actual Actual (as opposed to budgeted) revenues and expenditures for the fiscal year indicated.

Amortization The gradual reduction of the value of an asset, or a liability, by some periodic amount. In the case of an asset, it involves expensing the cost of the asset over its “useful life” (the period over which it can be used by the Town).

Assessment MPAC is responsible for placing an assessment value on all properties in Ontario. A CVA of a property represents an estimated market value, or the amount the property would sell for in an arms length and open market sale between a willing seller and willing buyer.

Base Budget The budget required to maintain service levels at the same level provided in the previous year. The base budget considers the annualized costs to provide the service level.

Budget A financial plan for the Town’s fiscal year, January 1 to December 31. The budget includes revenues and expenditures for operations, as well as financing sources for capital investment.

Business Improvement Area (BIA) A Business Improvement Area is an association of business people within a specified district as approved through By-law of Council.

Canadian Union of Public Employees (CUPE) An association formed for protecting the rights of its members, usually employees in the public sector.

Capital Investment Budget The Budget that provides for the funding of the Town’s expenditures on capital assets, i.e. assets which provide benefits to the Town over several years.

Consumer Price Index (CPI) An index used as a measure of the increase in the cost of living (i.e. economic inflation) as measured by Statistics Canada.

Cost Centre An organization unit with a specific strategic focus and the authority to expend corporate resources to deliver an internal or external service.

Current Value Assessment Property value set upon real estate under direction of the Province as a basis for levying property taxes.


Debenture A formal written obligation to repay specific sums on certain dates. Debentures will typically be unsecured in the case of municipalities.

Debt Any obligation for the payment of money. Debt will normally consist of debentures as well as either notes or cash loans from financial institutions but could also include loans from reserves.

Deferral The act of putting off until another time, or postponing.

Deficit The excess of liabilities over assets, or expenditures over revenues, in a fund over an accounting period.

Expenditure The disbursement of appropriated funds to purchase goods and/or services. Expenditures include current operating expenses that require the current or future use of net current assets, debt service, and capital outlays.

Fiscal Year Any period of 12 consecutive months designated as the budget year. The Town’s budget year, as required by the Municipal Act, begins on January 1st and ends December 31st.

Fleet The vehicles owned and operated in the Town.

Forecast The projection of revenues and expenditures for future years.

Full-Time Equivalent (FTE) A measure of effective authorized positions, indicating the percentage of time a position or group of positions is funded. FTE considers the number of hours per week and the portion of the year the position is funded. FTE = (hours worked per week/total weekly hours) x (months funded/12). A year-round full-time position has an FTE of 1.00, whereas a full-time position funded for six months has an FTE of 0.5.

Fund A set of interrelated accounts to record revenues, and expenditures associated with a specific purpose. A fund has its own revenues, expenditures, assets, liabilities and equity (fund balance).

Fund Balance A term used to express the equity (assets minus liabilities) of governmental fund types and trust funds. A fund balance is the excess of cumulative revenues and other sources of funds over cumulative expenditures and other uses of funds.

Gas Tax Rebate Funding provided by the Government of Canada, through agreement with the Association of Municipalities of Ontario.


Generally Accepted Accounting Principles (GAAP) Uniform principles, standards and guidelines for financial accounting and reporting, governing the form and content of many financial statements of an entity, as set out by Chartered Professional Accountants Canada. GAAP encompasses the conventions, rules, and procedures that define accepted accounting principles at a time, including both broad guidelines and detailed practices and procedures.

Grant A monetary contribution, typically from one level of government to another, to lend support to a specific service, program or function. A grant is not expected to be repaid.

Inflation A rise in price levels caused by general economic activity and growth.

Infrastructure The system of public works in the Town, consisting of immovable physical assets, that delivers an essential public service (e.g. road network, water and sewer systems, and lighting).

Interest Income Revenue associated with the Town’s cash management activities of investing cash balances.

Levy The amount of property tax, in Canadian dollars, which is paid by the taxpayers of the Town. To determine the tax

levy for a property, the property’s assessment value is multiplied by the appropriate rate for the property’s tax class.

Liability A financial obligation of the Town to others.

Local Authority Services (LAS) Local Authority Services is mandated to work with municipalities to assist them in reducing the cost of their expenditures and to increase their revenues through the principles of economies-of-scale and co-operative procurement efforts.

Long-term Debt Debt that matures more than one year after it is issued.

Municipal Act Passed by the legislature in December 2001, the Act is gives municipalities their legal powers and responsibilities.

Official Plan A document adopted by a municipal council pursuant to the Planning Act that contains goals, objectives and policies to manage and direct physical change in the municipality. Official Plans are generally set for a planning period of 20 years and must be renewed and updated every five years.

One-Time Item An item only approved for the current fiscal year.


Ontario Municipal Board (OMB) A provincial board that provides a forum to appeal planning and assessment decisions made by the Town.

Ontario Municipal Employee Retirement Systems (OMERS) OMERS is a defined benefit plan that provides pension benefits for the Town’s full-time employees. Employees and employers (i.e. the Town) normally make equal contributions to the plan.

Per Capita A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population (the 2011 Census data by Statistics Canada).

Property Tax A value-based tax levied on real and personal property per the property’s assessed valuation and the tax rate.

Provincial Dedicated Gas Tax Provincial gas tax funding provided to municipalities for public transportation expenditures.

Public Sector Accounting Board (PSAB) The body of Chartered Professional Accountants Canada (CPA Canada) that issues standards and recommendations with respect of accounting in the public sector.

Reserve An allocation of accumulated net revenue that is established by Council for a purpose. It has no reference

to any specific asset and does not require the physical segregation of money or assets as in the case of a reserve fund. Any interest earned on the investment of reserves is reported in the operations of the Town’s General Fund and not in the specific reserve.

Reserve Fund An allocation of accumulated net revenue, like a reserve. It differs from a reserve in that its assets are segregated and restricted to meet a specific purpose. There are two types of reserve funds. Obligatory reserve funds are required under provincial statute, while discretionary reserve funds are created by Council for a specified future use.

Revenue Funds received from all sources (with exception of fund balances) that will be used to fund expenditures in a fiscal year.

Service Delivery Budget The budget that provides the various departments with funding for their annual recurring operating costs (e.g. salaries, materials and supplies, contracted services, utilities) to provide service to the residents of the Town. Compared to the capital budget, items funded in the operating budget, items funded in the operating budget do not give rise to assets that are expected to provide benefits over several years.


Stakeholders The person, group or organization that has direct or indirect stake in the Town because it can affect or be affected by the Town’s actions, objectives and policies.

Surplus The excess of actual revenue over operating expenditures incurred during a budget period.

Tangible Capital Asset (TCA) Non-financial assets that have a lifespan that extends beyond an accounting period and is used on a continual basis by the Town. Also, known as “fixed assets”.

Tax Rate A percentage rate that is used to determine the property tax levy to be paid by a taxpayer within the Town. The rate for a property depends on the type of property (residential, commercial, industrial, etc.). The rate is multiplied by the assessment to provide the tax levy. Rates are established via Council By-law.

User Fees & Service Charges Fees paid by individuals or organizations to the Town for the use of Town facilities (e.g. recreation fees) or the provision of municipal services (e.g. planning).

Vital Statistics Act Responsible for matters such as maintenance of the municipal birth and death registry and issuance of death and burial certificates.

Documents

Agenda - Parry Sound...Nov 29, 2016 · The Corporation of The Town of Parry Sound Special Council Meeting Agenda November 29, 2016 . 1 . Agenda . Date: November 29, 2016 . ... 2017