Staff Proposed Municipal Budget Fiscal Year 2016 · Staff Proposed Municipal Budget Fiscal Year 2016 Alternative Formats Available

Staff Proposed Municipal Budget

Fiscal Year 2016

Alternative Formats Available

2016 Municipal Budget (Staff Proposed) i

Table of Contents

Executive Summary ........................................................ 3 Determination of Tax Levy ........................................... 4 New Operating Initiatives ............................................. 6 Items Considered By Staff and Removed .................. 12 Summary Operating ................................................... 16

Welcome to Parry Sound .............................................. 20 About the Town of Parry Sound ................................. 21 Governance ............................................................... 21 Lifestyle ...................................................................... 21

Financial Overview ........................................................ 23 Survey Overviews ...................................................... 23 Socio-Economic Indicators ......................................... 23 Assessment and Taxes .............................................. 24 Financial Indicators .................................................... 24 Taxes Raised ............................................................. 25 Maintaining Existing Service Levels ........................... 26 Service Partners ........................................................ 26

Strategic Plan 2015 – 2018 ........................................... 27 Active Living ............................................................... 27 Growth and Development .......................................... 28

Organizational Excellence .......................................... 29 Our Community .......................................................... 29 West Parry Sound Area Cooperation ......................... 30

Budget Process 2016 .................................................... 31 Financial Policies ........................................................... 32

Budget and Financial Control ..................................... 33 Operating Surplus and Deficit .................................... 33 Procurement and Purchasing ..................................... 33 Capital Financing and Debt Management .................. 33 Reserve and Reserve Fund ....................................... 34 Investment .................................................................. 34 Payables and Payments ............................................ 35 Donations ................................................................... 35

Key Financial Performance Information ......................... 37 Assessment Growth ................................................... 37 Sources of Revenue ................................................... 38 Expenditures .............................................................. 43 Debt Management ...................................................... 45

Organizational Chart and Staffing Resources ............... 47 Senior Leadership Team ............................................ 47

2016 Municipal Budget (Staff Proposed) ii

Staffing Resources 2015 vs 2016 .............................. 47 2016 Staffing and Operational Changes .................... 48

Service Delivery Budget – Chief Administrative Officer . 49 Administration ............................................................ 49

Service Delivery Budget – Director of Finance and POA Court Services ............................................................... 55

Finance ...................................................................... 55 Service Delivery Budget – Director of Emergency and Protective Services........................................................ 57

Service Delivery Budget - Fire Department ................ 58 Service Delivery Budget - By-law Enforcement .......... 60

Service Delivery Budget – Director of Public Works ...... 63 Service Delivery Budget – Operations ....................... 63

Service Delivery Budget – Director of Development and Leisure Services ............................................................ 68

Service Delivery Budget – Parks and Recreation Services ..................................................................... 69

Service Delivery Budget – Charles W. Stockey Centre for the Performing Arts ............................................... 73 Service Delivery Budget - Building and Planning Services ..................................................................... 75 Service Delivery Budget – Development Services ..... 76

Capital Investment Budget ............................................ 78 Asset Management at the Town of Parry Sound ........ 79 5 Year Capital Plan .................................................... 81

Non-Tax Supported Activities ........................................ 93 Water and Wastewater Services ................................ 93 Provincial Offences Act Court Services ...................... 95 Land Ambulance Service – District of Parry Sound .... 96

Reserves and Reserve Funds ....................................... 97 Reserves .................................................................... 97 Reserve Funds ......................................................... 106

Acronyms and Glossary of Terms ............................... 109 Acronyms ................................................................. 109 Glossary of Terms .................................................... 110

2016 Municipal Budget (Staff Proposed) Page 3 of 114

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.

Council and the public will see a different approach to the delivery of this year’s budget. Residents, Council and staff will see a more transparent document that is not just “a bunch of numbers” but 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 2015, Council passed the Budget and Financial Control Policy which provided a guideline for the preparation of the 2016 (and future) budget. Staff have worked diligently to provide a budget with a tax rate increase between 1.5% and 1.9%, while maintaining services levels at or above those in 2015.

This year’s budget comes in just below a 1.9% tax rate increase, and includes over $300,000 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 a number of projects and over $438,000 of potential service enhancements were not included in this year’s budget. Further capital investment of $1.8 million was either delayed to a future year or not considered feasible.

This budget is proposing a significant change in funding fleet and rolling stock assets. A 20-year funding plan has been adopted with annual contributions to the Fleet Replacement Reserve and the Equipment Replacement Reserve. This will provide stable, predictable funding for future fleet and equipment replacement.


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.

2016 Budget Item Item Total Sub Total

Total Levy From Statement of Operations $ 6,554,755 Adjustments

Remove Amortization Expense (4,611,421)

Adjust for (Gain) Loss on disposal of assets - Adjusted Operating Budget $ 1,943,334

Capital Grants and Donations Not Included in Operating Federal funding for Dock B $ (126,900) Parry Sound Soccer Club (10,000) (136,900)

Capital Budgets Total Cost (See Summary) 7,331,438

Transfers from Reserves (See Summary) (2,155,480)

Transfers from Reserve Funds (See Summary) (520,225)

Transfers to Reserves (See Summary) 2,437,846

Transfers to Reserve Funds (See Summary) 373,369

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


2016 Budget Item Item Total Sub Total New Borrowing

External Debt - $ (600,000) Internal Borrowing - Reserve Fund - (600,000)

Principal Payments on Long-Term Debt Smelter Wharf (Port) 24,374 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 56,250 James, Gibson & Mary St 56,250

WPSHC - Repayment Building Fees 15,045

2015 Issuance - College Drive, Forrest St, Hillcrest Storm Sewer 106,666

LED Lighting - Repayment to Capital Asset Legacy Reserve Fund 121,525 1,075,610

Net Levy Required $ 9,779,818 Taxes at 1.9% 9,780,265

Amount to remove (add) to reach goal -$ 447


New Operating Initiatives To improve transparency, this year the Service Delivery Budgets (Operating Budgets) will show a baseline budget (the same level of service as 2015), one-time additions and service level changes. This more clearly identifies what will be recurring costs to the Town and what are one-time expenditures. The 2016 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 2016 Department Type of Enhancement Amount

Relates to Strategic Plan

HR Coordinator to 3‐days Administration / IT Service Increase $ 14,400 Organizational Excellence

Overtime for records management Administration / IT Service Increase 2,500

Municipal building ‐ Contract for service (Other) Administration / IT Service Increase 500

Repairs to municipal building stairs Administration / IT One‐time 7,500

Overtime for records management Finance Service Increase 2,500

Asset Management Plan Update to include all assets (funded by Federal Gas Tax) Finance One‐time 35,000

Growth & Development

IT Service provider Administration / IT Service Increase 43,400

Additional software for network security Administration / IT Service Increase 5,000 Organizational Excellence




Membership fees for Corporate Information Systems Coordinator Administration / IT Service Increase 250

Organizational Excellence

License for cloud mapping for GIS Administration / IT Service Increase 5,000

Overtime for records management Emergency and Protective Services Service Increase 2,500

Increased maintenance for Tower 1 Emergency and Protective Services Service Increase 2,000

GPS maintenance for sidewalk plows Operations Service Increase 500

Overtime for records management Operations Service Increase 2,500

Public Works facilties small tool replacements Operations Service Increase 1,000

Public Works facilties repairs Operations One‐time 3,000

Public Works facilities rentals Operations One‐time 2,000

Increase to sidewalk repairs to increase amount of work completed Operations Service Increase 20,000 Our Community

Increase to ashphalt repairs to increase amount of work completed Operations Service Increase 10,000 Our Community




Bridge repairs identified in report Operations One‐time 46,000 Our Community

Increase to curb and gutter maintenance Operations Service Increase 2,500 Our Community

Increase to number of culverts repaired Operations Service Increase 5,000 Our Community

Identified guide rails requiring replacements Operations One‐time 7,000 Our Community

Public wharf repairs Operations One‐time 1,000 Growth & Development

Locates now required for traffic signals Operations Service Increase 5,000

Implementation of annual review of lighting system Operations Service Increase 2,000

Increased repairs and maintenance for storm sewers Operations Service Increase 15,000 Our Community

Increase number of catch basin repairs Operations Service Increase 4,000 Our Community

Increase materials required at Sylvan Operations Service Increase 500

Re‐implement separate funding for Horticultural Society park plantings Parks and Recreation Service Increase 1,500 Our Community Skateboard Park furniture Parks and Recreation One‐time 1,500 Active Living




Enclose skateboard ramps for improved security Parks and Recreation One‐time 2,000 Active Living

Increased Snowfest activities for Family Day longweekend Parks and Recreation One‐time 750 Our Community

BOCC staff uniforms for improved identification Parks and Recreation One‐time 1,000 Organizational Excellence

Increase hours for part time building inspector Development and Leisure Services One‐time 3,000

Organizational Excellence

Changes to Cityview licensing structure Development and Leisure Services Service Increase 1,400

Consulting fees for zoning by‐law update Development and Leisure Services One‐time 30,000


Overtime for records management Development and Leisure Services Service Increase 2,500

CiiNo grant (was approved in 2015 budget but no action)

Development and Leisure Services Service Increase 11,400


Implement annual funding for 8‐80s committee Development and Leisure Services Service Increase 2,000 Active Living

Advertising for Amazing Places promotion Development and Leisure Services One‐time 4,000


Waterfront signage Development and Leisure Services One‐time 3,000 Our Community

New Initiatives ‐ Tax‐supported $ 311,600


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.



Travel for conference to Thunder Bay Provincial Offences One‐time 1,000

Signage for parking changes downtown Parking One‐time 4,000 Our Community Increased parking attendant time for

enforcement Parking One‐time 17,000

RFP Consultant Land Ambulance One‐time 10,000

Land Ambulance Base Lease ‐ Pointe au Barile Land Ambulance Service Increase 25,000

Paramedicine Coordinator Land Ambulance Service Increase 10,000

Outsourcing locates ‐ Wastewater Wastewater Service Increase 30,000

Required repairs Wastewater One‐time 10,000

Wastewater capacity review Wastewater One‐time 3,000 Growth & Development

Outsourcing locates ‐ Water Water Service Increase 30,000

HVAC system review Water One‐time 5,000




Water financial plan ‐ for licencing purposes Water One‐time 10,000 Growth & Development

Water capacity review Water One‐time 3,000 Growth & Development

Water Distribution Flow Testing Water Service Increase 50,000 Growth & Development

New Iniatives ‐ Non‐tax supported $ 208,000

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


Items Considered By Staff and Removed The Town’s Budget and Financial Control Policy provides a guideline for the tax rate increase in any given year. For 2016 this guidance was between a 1.5% and 1.9% increase. Senior staff met at the beginning of November and again in mid-November to prioritize capital projects and service enhancements. Several projects and service enhancements were cut in order to get to the 1.9%

threshold. Adding these projects or enhancements will require Council to either increase the tax rate 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

Security improvements for Municipal Office Building Administration / IT $ ‐ $ 30,000

Electronic performance review systems Administration / IT 7,500 ‐ Yes HR to 3 days rather than 5 days Administration / IT 30,000 ‐

Reduce conferences and training for IT department Administration / IT 2,500 ‐

Remove attendance at GFOA conference in Toronto Finance 1,500 ‐

CP Station Parking Lot (repaving) Development and Leisure Services ‐ 19,700

Big Sound Marina Parking Lot (repaving) Development and Leisure Services ‐ 31,000

Reduce Old Fire Hall Repairs from $50,000 to $37,000

Development and Leisure Services ‐ 12,000

BOCC push button doors Development and Leisure Services ‐ 10,000




Budget Ties to

Strategic Plan

Great Lakes Cruising Coalition Membership Development and Leisure Services 5,000 ‐ Yes

Waterfront Advisory Committee ‐ water front clean up

Development and Leisure Services 8,500 ‐ Yes

Grant program for one‐time community projects Development and Leisure Services 10,000 ‐

Trails Master Plan Implementation Development and Leisure Services 10,000 ‐ Yes

Façade Improvement Program Development and Leisure Services 50,000 ‐ Yes

Reduce promotional material budget for business marketing


Reduce tourism marketing miscellaneous contracts for service


Firehall Roof replacement Emergency and Protective Services ‐ 25,000

Parking Lot – Firehall (repaving) Emergency and Protective Services ‐ 10,000

Reduced firefighters gear requirement Emergency and Protective Services ‐ 20,000

Reduced community paramedicine coordinator from $20,000 to $10,000

Emergency and Protective Services 10,000 ‐

Remove gravel from parking lot operations Emergency and Protective Services 700 ‐




Budget Ties to

Strategic Plan

Reduced utilities for LED lights Emergency and Protective Services 1,935 ‐

Salt Shed Operations ‐ 850,000

Paving Public Works parking lot Operations ‐ 10,000

New Madvac Operations ‐ 60,000 Yes Transfer Station Loading Area Operations ‐ 200,000

New Sidewalk Plow ‐ will purchase used one through trade‐in to act as "spare" Operations ‐ 158,000

Reduce Hillcrest Cemetery Chapel / Mausoleum Repair from $40,000 to $20,000 Operations ‐ 20,000

New PW Supervisor Vehicle Operations ‐ 30,000

Red light camera at Bowes / Great North Road Operations ‐ 100,000

Repairs to downtown public washrooms Operations ‐ 5,000

GPS units for PW vehicles ‐ small units Operations 1,000 ‐

New Staff ‐ HEO / Mechanic Assistant Operations 66,300 ‐

Identification clothing enhancement Operations 1,500 ‐

New Staff ‐ 2 additional summer students Operations 20,600 ‐ Yes Outsourcing locates ‐ storm sewer Operations 30,000 ‐




Budget Ties to

Strategic Plan

Public works facilities ‐ delay repairs Operations 4,000 ‐

Reduce streetlighting for LED savings Operations 75,000

Hillcrest cemetery delay small tool replacement Operations 300 Hillcrest cemetery delay repairs Operations 1,000 Delay repairs at Transfer Station Operations 1,000 Reduce tree planting program Operations 2,000 Splash Pad Parks and Recreation ‐ 269,000 Yes Skate Park Security Cameras Parks and Recreation ‐ 5,000

Community Programmer Intern (net of funding) Parks and Recreation 7,412 ‐ Yes

Reduce utilities at Waubuno for LED lights Parks and Recreation 500 Seeder Replacement Parks and Recreation 5,000 ‐ Delay ‐ wheelchair pad removal at Waubuno Beach Parks and Recreation 5,000

Delay replacement of benches with Ipe wood Parks and Recreation 4,000 ‐ Yes

Reduce electricity usage at Market Square Park (based on usage) Parks and Recreation 400

Recreation Programming (net of revenue) Parks and Recreation 49,000 ‐ Yes Reduce electricity usage at BOCC for new LED lights in arena Parks and Recreation 10,000 ‐




Budget Ties to

Strategic Plan

Funding for Park to Park Trail Parks and Recreation 10,000 ‐

Table and Chair Replacement Stockey Centre ‐ 5,000

Total $ 438,147 $ 1,869,700

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.

Summary Operating The following is the summary of the 2016 Service Delivery Budget (Operating Budget). Please note that the figures below are PSAB compliant which includes amortization expense.

2015 2016

2014 Actual 2015 Budget (As Passed)

Baseline Budget

One-Time Items

Service Level Changes Total Budget

% Budget Change

Revenues Council General Government $( 13,217,351 ) $ ( 11,684,038 ) $ ( 2,527,658 ) $ - $ ( 5,100 ) $ ( 2,532,758 ) -78.3%Finance ( 122,790 ) ( 111,500 ) ( 112,000 ) - - ( 112,000 ) 0.4%Information Technology POA Court Services ( 1,427,083 ) ( 1,355,832 ) ( 1,468,700 ) - - ( 1,468,700 ) 20.3%Policing Services ( 47,155 ) ( 47,111 ) ( 47,111 ) - 47,111 - -100.0%Third Party Funding Education ( 2,252,512 ) ( 2,189,126 ) - - - - -100.0%Emergency Management


2015 2016


Baseline Budget

One-Time Items


% Budget Change

Fire Department ( 10,756 ) ( 9,050 ) ( 9,050 ) - - ( 9,050 ) 0.0%Land Ambulance ( 7,816,297 ) ( 8,077,058 ) ( 8,190,205 ) ( 67,000 ) - ( 8,257,205 ) 2.2%By-law Enforcement ( 71,331 ) ( 72,000 ) ( 72,000 ) - - ( 72,000 ) 0.0%Parking ( 145,707 ) ( 157,000 ) ( 157,000 ) - 121,500 ( 35,500 ) -77.4%Operations ( 2,754,593 ) ( 626,089 ) ( 644,013 ) ( 3,445,000 ) - ( 4,089,013 ) 553.1%Wastewater ( 2,675,604 ) ( 2,674,065 ) ( 2,834,527 ) - - ( 2,834,527 ) 6.0%Water ( 2,443,928 ) ( 2,365,683 ) ( 2,417,490 ) - - ( 2,417,490 ) 2.2%Waste Management ( 114,164 ) ( 111,967 ) ( 111,967 ) - - ( 111,967 ) 0.0%Parks and Recreation (Leisure) ( 50,891 ) ( 47,000 ) ( 47,000 ) - - ( 47,000 ) 0.0%Bobby Orr Community Centre ( 185,466 ) ( 186,600 ) ( 186,600 ) - - ( 186,600 ) 0.0%Other Properties ( 9,715 ) ( 9,850 ) ( 9,850 ) - - ( 9,850 ) 0.0%C.W. Stockey Centre ( 1,013,590 ) ( 897,633 ) ( 916,455 ) - - ( 916,455 ) 2.1%Planning and Building Department ( 209,560 ) ( 82,000 ) ( 82,000 ) - - ( 82,000 ) 0.0%Development Total Revenues $( 34,568,491 ) $ ( 30,703,601 ) $( 19,833,626 ) $( 3,512,000 ) $ 163,511 $ ( 23,182,115 ) -24.5%Expenses Council $ 214,706 $ 233,450 $ 242,300 $ - $ - $ 242,300 3.8%General Government 828,277 856,851 875,026 7,500 17,400 899,926 5.0%Finance 586,714 1,145,895 644,765 35,000 2,500 682,265 -40.5%Information Technology 148,900 172,545 146,790 1,000 96,350 244,140 41.5%


2015 2016


Baseline Budget

One-Time Items


% Budget Change

POA Court Services 1,300,037 1,249,525 1,351,600 1,000 - 1,352,600 8.2%Policing Services 2,112,762 1,994,007 1,837,059 - - 1,837,059 -7.9%Third Party Funding 831,792 873,858 870,300 - - 870,300 -0.4%Education 2,310,464 2,189,126 - - - - -100.0%Emergency Management 4,516 5,563 5,563 - - 5,563 0.0%Fire Department 912,482 713,348 774,560 - 2,565 777,125 8.9%Land Ambulance 7,728,896 8,284,478 8,417,506 77,000 4,500 8,499,006 5.1%By-law Enforcement 230,381 246,144 245,895 - ( 6,000 ) 239,895 -2.5%Parking 133,895 159,570 166,575 21,000 ( 15,050 ) 172,525 8.1%Operations 4,442,061 4,375,598 4,393,892 59,000 ( 5,130 ) 4,447,762 1.6%Wastewater 2,631,590 2,531,748 2,560,966 13,000 47,625 2,621,591 3.5%Water 1,773,982 2,006,433 2,035,224 68,000 32,725 2,135,950 6.5%Waste Management 861,406 940,577 941,152 - ( 18,226 ) 922,926 -1.9%Parks and Recreation (Leisure) 812,200 839,312 829,746 4,250 ( 34,835 ) 800,661 -4.6%Bobby Orr Community Centre 669,711 727,485 728,333 1,000 ( 10,000 ) 719,333 0.0%Other Properties 14,347 25,239 25,258 - - 25,258 0.1%C.W. Stockey Centre 1,526,707 1,428,423 1,465,155 - - 1,465,155 2.6%Planning and Building Department 297,530 349,378 358,320 30,000 4,400 392,720 12.4%Development 424,128 379,611 367,311 7,000 8,500 382,811 0.8%Total Expenses $ 30,797,486 $ 31,728,164 $ 29,283,296 $ 324,750 $ 127,325 $ 29,736,870 -6.3%


2015 2016


Baseline Budget

One-Time Items


% Budget Change

Total Levy $ ( 3,771,004 ) $ 1,024,563 $ 9,449,670 $( 3,187,250 ) $ 290,836 $ 6,554,755 539.8%


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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.

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.


Financial Overview The Town participated in the BMA Management Consulting Inc. Municipal Study – 2015 which is a study comparing 104 municipalities (representing over 84% of the Ontario population). This study compares municipalities by geographic location and by size. As this is the first time we have participated in over 5 years, Staff will be reviewing the study to establish benchmarks for performance management.

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

Land density (the North has an average land density of approximately 175 people per square kilometre, compared to 600 in Simcoe/Muskoka/Dufferin);

Population growth in the North is approximately 3% compared to over 6% in Simcoe/Muskoka/Dufferin or 9% in the GTA;

Average household income in the North is below $80,000, whereas it is approximately $85,000 in Simcoe/Muskoka/Dufferin; and

Weighted assessment per capita (the basis for property taxes) is approximately $100,000 compared to $160,000 in Simcoe/Muskoka/Dufferin and $180,000 in the GTA.

The average taxes for a detached bungalow in the North is $2,772 this is the lowest in the Province (average is $3,121), however 2-Storey residents average $4,760 (average is $4,318). Commercial office space and shopping taxes are below the Provincial average, however hotel and motel taxes are above the provincial average.

Socio-Economic Indicators Parry Sound had a population increase from 2011 to 2015 of 7.6%, this is comparable with the survey average of 7.7% 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 2.9%. This indicates that the Town is seeing an above average population growth, which will draw on municipal services.

The Town has a senior population which represents 23% of the total population, this is higher than the North average of 20% and significantly higher than the 15% Provincial average. Only two municipalities in the North have a higher senior population than the Town (Elliot Lake and Smooth Rock Falls). Only 7 of 104 municipalities in the survey have a higher senior population than the Town.


The Town’s average 2014 household income of $63,855 is the third lowest of the survey participants and is over $24,000 lower than the survey median and $30,000 lower than the survey average. 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 ($77,518).

Assessment and Taxes The Town has a residential tax assessment of 75.2% which is below the Province’s average of 77.6%. The commercial assessment of 20.7% is above the Province’s average of 10.6% and 1.1% industrial assessment is below the provincial average of 2.2%. 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.

The following table shows the median assessed values for residential properties:

Property Type Parry Sound Provincial Average

Single Family $200,000 $301,000 Link $271,000 Townhouse $293,000 $248,000 Semi-detached $188,000 $226,000

Property Type Parry Sound Provincial Average

Single on Water $216,000 $556,000 Condo $187,000 $203,000 Seasonal $535,000 $340,000

The largest percentage of homes in Parry Sound fall under the “single family” type, and the average value is $100,000 lower than the Provincial average. This means that tax rates will be higher to earn the same level of tax revenue.

The average single family home in Simcoe/ Muskoka/ Dufferin averages $267,000, the North averages $154,000.

In 2014, the Town had $3,607 of building activity per capita which is above the Provincial average of $2,388; however 93% of this building activity is non-residential (the Province averages 40%). This indicates that in 2014 the Town was significantly below average for residential growth. This may cause future population growth to become stagnant. Although the Town has higher than average activity per capita, it is still significantly lower than other municipalities in the North.

Financial Indicators 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 $1,347, the Provincial average was $301. The Town was the 8th highest financial position


per capita in the survey. The North average was $64, the Town was second only to Kenora. In Simcoe/Muskoka the average was $189, only Bracebridge and Wasaga Beach 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 36.2%, this is just below the survey average of 39.2%.

The Town has 138% of its taxation in reserves, this is above the average 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 the highest reserves per capita figure in the survey, $1,866 compared to the average $589. 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 2014, the Town had 1.9% debt interest as a percent of our own source revenue. This is higher than the 1.4% survey average. 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 (ie. Newer assets).

Parry Sound’s debt per person is $909, this is above the average of $478 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 1.1 but above the median of 0.7. Ideally, around 1.0 is a strong financial position.

The Town’s taxes receivable of 6.8% of tax revenue is below the North average of 6.9%.

Taxes Raised The Town’s tax levy per capita is $1,367 which is in the mid-third of the survey. It is below the survey average of $1,449.

The Town’s levy per capita is below the North Average of $1,535. The levy per $100,000 unweighted assessment is $1,301 vs $1,872 North average. When you weight this, our levy is $1,134 vs $1,617. In all of these cases we are below the North average. We are the only municipality in the North not to be in the top third in any of these three measures.

This indicates that the Town’s levy is lower than the rest of the North and is in the middle third for the Province as a whole.


While there are socio-economic reasons for maintaining a lower tax rate, due to ability to pay, the survey indicates that the Town 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, similar to 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 2015 budget or throughout the year where these services were only provided for a portion of 2015. In 2016 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 in an effort to provide for future long range sustainability of the Town and stability of the tax levy.

Service Partners The Town of Parry Sound has a number of 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


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. Also included are potential activities which could be added to the budget, which were removed by staff to meet the tax rate increase threshold.

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 2016 Budget Could Meet This Priority Proposed new programming within the Parks and

Recreation Department with the implementation of:

o Ball Hockey o Craft Theme Nights o Youth Theme Nights o Lacrosse o Pickleball o Shuffleboard o Summer Day Camps o Neighbourhood Spirit Competition


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 2016 Budget Could Meet This Priority Continued increased spending on tourism and

marketing of the Town Proposed Membership in the Great Lakes Cruising

Coalition to increase the Town’s appeal as a port of call and tourist destination for cruise ships


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 2016 Budget Meets This Priority Continued investment in professional development

opportunities for staff

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 2016 Budget Could Meet This Priority A proposed grant program for one time community

projects.


A neighbourhood competition to increase community involvement and engagement.

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 2016 Budget Meets This Priority Budget includes planning for implementation of

regional marketing plan


Budget Process 2016 In July 2015, Council approved the following timelines for the creation of the Town’s 2016 Annual Budget.

•Draft Templates ‐ July 31, 2015•Council Pre‐Budget Consultation ‐ September 22, 2015•Finance compiles budget ‐ October 2015

Planning

•Management review of draft budget ‐ November 19, 2015 (this was moved to November 2)•Budget package to Council ‐ December 1, 2015•Budget overview ‐ December 8, 2015•Budget deliberations ‐ January 12, 2016•Budget deliberations ‐ January 26, 2016

Review

•By‐law to establish budget ‐ February 2, 2016•By‐law to strike tax rates ‐ April 5, 2016Approval




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 rate increases based on the Consumer Price Index and negotiated wage increases. For the year 2016, the target tax rate increase is between 1.5% and 1.9%.

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 actually 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 in an effort 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 is allowed to 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.


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.

The following graph shows the assessment each year from 2011 to 2015, 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 vast 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 2015Other Taxable 1,716,27 1,754,70 1,851,35 1,996,27 2,005,68

Industrial Taxable 7,106,06 7,240,00 7,517,00 7,745,59 7,706,26

Commercial Taxable 135,891, 140,411, 139,973, 142,403, 144,665,

Residential Taxable $455,926 $485,267 $507,648 $524,850 $545,339

$‐ $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 2011 to 2015

2011 2012 2013 2014 2015Residential Taxable $455,926$485,267$507,648$524,850$545,339

Commercial Taxable 135,891, 140,411, 139,973, 142,403, 144,665,

$‐ $100,000,000 $200,000,000 $300,000,000 $400,000,000 $500,000,000 $600,000,000

Residential and Commercial Assessment 2011 to 2015


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 as a result 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 as a result of Provincial reduction of the fund. There has been a steady decrease over the past 5 years to this funding arrangement.

9,972,616

11,228,832 10,968,020

11,233,338

11,667,606

9,000,000

9,500,000

10,000,000

10,500,000

11,000,000

11,500,000

12,000,000

2011 2012 2013 2014 2015Budget

2,128,200

1,978,700 1,957,000

1,863,100

1,784,900

1,600,000

1,700,000

1,800,000

1,900,000

2,000,000

2,100,000

2,200,000

2011 2012 2013 2014 2015Budget


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.

4,064,328 4,043,550 4,438,201

6,747,183

4,820,348

767,579 489,667 407,090 397,206 383,526

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

2011 2012 2013 2014 2015Budget

Ontario Grants Canada Grants

3,231,019

3,557,850 3,479,035

3,599,929 3,689,994

3,000,000 3,100,000 3,200,000 3,300,000 3,400,000 3,500,000 3,600,000 3,700,000 3,800,000

2011 2012 2013 2014 2015Budget


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. For the taxation year 2016 the increase for these user fees is 0.9%

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.

5,517,276 5,355,449

6,406,104 6,330,308

6,008,585

4,800,000 5,000,000 5,200,000 5,400,000 5,600,000 5,800,000 6,000,000 6,200,000 6,400,000 6,600,000

2011 2012 2013 2014 2015Budget

117,526 121,981 118,761

240,788

113,500

‐

50,000

100,000

150,000

200,000

250,000

300,000

2011 2012 2013 2014 2015Budget


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).

1,274,148

1,248,646

1,286,955

1,410,464

1,347,939

1,150,000

1,200,000

1,250,000

1,300,000

1,350,000

1,400,000

1,450,000

2011 2012 2013 2014 2015Budget

111,149 112,699 123,063

138,908

120,000

‐

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

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

2011 2012 2013 2014 2015Budget


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 (eg. Smelter Wharf Port, Stockey Centre rentals).

366,239 384,559 405,022

2,177,091

300,675

‐

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2011 2012 2013 2014 2015Budget

587,182 550,654 527,139 517,988 449,746

13,686 28,170 20,329 19,322 16,782

‐

100,000 200,000 300,000 400,000 500,000 600,000 700,000

2011 2012 2013 2014 2015Budget

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 2014 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 25% 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%

43%

2%2%

6%

16%0%

2014 ACTUAL

Salaries, wages & benefits

Materials

Contracted Services

Rent and Financial Expenses

Interest on Long‐term Debt

External transfers

Amortization

Inter‐segment transfers

28%

14%

24%

2%3%

7%

22%

0%

2014 ACTUAL

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 2014 expenses by segment were as follows:

Health Services include the Land Ambulance Service.

6%

16%

15%

18%

28%

2%

12%3%

EXPENSES BY SEGMENT

General Government

Protection to Persons andPropertyTransportation Services

Environmental Services

Health Services

Social and Family Services

Recreation and CulturalServices


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 2016 to 2020, including the proposed 2016 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.

$14,939,700 $13,604,600

$12,605,900 $11,595,200

$10,571,500

$‐ $2,000,000 $4,000,000 $6,000,000 $8,000,000

$10,000,000 $12,000,000 $14,000,000 $16,000,000

2016 2017 2018 2019 2020

Total Debt Ending Balance

Total Debt Ending Balance

2016 2017 2018 2019 2020Tax Supported Debt $6,313,13 $5,643,38 $5,320,04 $4,996,69 $4,673,35

User Fee Supported $8,626,56 $7,961,21 $7,285,85 $6,598,50 $5,898,15

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

Closing Debt ‐ Tax Supported vs User Fee Supported 2016 to 2020

2016 2017 2018 2019 2020Principal

Repayments $837,400 $1,168,40 $832,000 $844,000 $857,000

Interest Payments 442,500 591,500 550,700 513,400 476,200

$‐ $200,000 $400,000 $600,000 $800,000

$1,000,000 $1,200,000 $1,400,000

Debt Servicing Costs ‐ 2016 to 2020


The Town has been paying off debt over the past 5 years. In 2015, $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 2016, staff are proposing a debenture of $600,000 to fund the Stockey Centre roof replacement phase II, Bobby Orr Community Centre roof repairs, Big Sound Marina Dock B replacement, and the Bowes Street retaining wall replacement. At current rates of 2.54% for

10 years (fixed), the cost to finance are low while benefiting the residents of Parry Sound.

$‐ $2,000,000 $4,000,000 $6,000,000 $8,000,000

$10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000

2006

2007

2008

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

Total Long Term Debt


Organizational Chart and Staffing Resources

Senior Leadership Team The following chart shows the senior leadership for the Town of Parry Sound.

Staffing Resources 2015 vs 2016 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 2015 Proposed 2016

Administration 2 4Development and Leisure Services

8 13

Emergency and Protective Services / Fire

4 4

Finance 9 8Public Works 23 18Total Tax Supported 46 47

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 2015 Proposed 2016

Land Ambulance 0 0Provincial Offences Act Court Services

3 3

Water 4 4Wastewater 5 5Total 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

Council

Mayor and Councillors

Chief Administrative

OfficerRob Mens

Director of Finance and POA Court

ServicesTrevor Pinn

Director of Public Works

Peter Brown

Director of Emergency ServicesDave Thompson

Director of Development and Leisure Services

Lynn Middaugh


management are employees of the West Parry Sound Health Centre which is the contract provider for the Town.

2016 Staffing and Operational Changes The 2016 staffing changes take into account several changes in the operations of the Town.

Information Technology In September 2015, Council approved the reorganization of the IT function for the Town. Previously this function reported to the Director of Finance and POA Court Services, effective September 12, 2015 this function reports under the CAO. A Corporate Information Systems Coordinator role was created, this combined certain responsibilities of the IT Coordinator and the GIS Technician into a single position. The Town approved the creation of an IT Support Technician which reports to the Corporate Information Systems Coordinator under the CAO.

This is a net 1 change in staffing levels.

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; however the budget will remain at 3 days per week to meet the target tax rate increase.

Parks and Recreation In September 2015, Council approved the reorganization of the Parks and Recreation Department to become part of Development and Leisure Services. This resulted in 5 full time staff moving from Public Works to Development and Leisure Services. The Events Coordinator position was eliminated and a Manager of Parks and Recreation position was created. The 5 parks and recreation staff were moved from Public Works to Development and Leisure Services resulting from the organizational change.

This is a net 0 change in staffing.

Public Works The 2016 budget proposed the creation of a new position in the Operations Department of Public Works. This position will be a Mechanic’s Helper / Heavy Equipment Operator. This full-time position would assist the Town’s mechanic provide repair and maintenance services to the Town’s fleet, as well as assist as an equipment operator when needed. This position was not brought forward in order to meet the targeted tax rate increase.

The Town also employs a number of summer students annually in both Parks and Recreation and in Operations. The 2016 budget proposed an additional two summer students specifically to be used downtown for beautification and maintenance. This proposal was deferred to meet the targeted tax rate increase.


Service Delivery Budget – Chief Administrative Officer 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 2016, new initiatives include:

In September 2015, Council approved extending the HR Coordinator role to 3 days from 2 days. The budget includes the funds to continue the HR Coordinator as a 3-day position. This further ties into the Town’s Organizational Excellence strategic goal, $14,400.

All departments are scheduling overtime of $2,500 for the administrative assistants. This is to allow for a review and organization of the Town’s archive system in order to prepare for a future electronic archive system as well as improved data management of our existing information.

Increased funding for municipal building contracts for service for one-time items, $500.

A one-time repair in the municipal building to refinish wooden stairs in the building, $7,500.

The first year of outsourcing high level support and strategic advice to an external IT company, $43,400.

An increase in the network security software has been identified as a need by our IT staff and external consultants. This will ensure that our system, and the information within it, are secured from virus and external threats, $5,000.

A membership fee has been added for the Corporate Information Systems Coordinator, $250

Chief Administrative Officer

Clerk

Administrative Assistant

Human Resources Coordinator

Corporate Information Systems Coordinator

IT Support Technician


An continuing investment for cloud GIS systems is being recommended. This service provides staff in the field access to geographic information which could be life-saving. This information can be used by the Fire Department, EMS, and Public Works, $5,000

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

Council

2015 2016

2014

Actual

2015 Budget

(As Passed) Baseline Budget

One-Time Items

Service Level Changes

Total Budget

% Budget Change

Total Council administration $ 21,492 $ 25,900 $ 25,900 $ - $ - $ 25,900 0.0% Total Mayor 37,842 44,250 49,300 - - 49,300 11.4% Total Councillors 116,931 123,250 125,100 - - 125,100 1.5% Total Promotion and Donations 38,441 40,050 42,000 - - 42,000 4.9%

Council costs $ 214,706 $ 233,450 $ 242,300 $ - $ - $ 242,300 3.8%


Administration 2015 2016


Baseline Budget

One-Time Items

Service Level

Changes Total Budget

% Budget Change

Property Tax Revenue Total General Levy $ ( 8,495,671 ) $ ( 9,100,535 ) $ - $ - $ - $ - -100.0% Total Supplementary taxes ( 86,798 ) ( 40,000 ) ( 40,000 ) - - ( 40,000 ) 0.0% Downtown Business Improvement Levy ( 61,338 ) - - 0.0% Total Taxation Revenues $ ( 8,643,807 ) $ ( 9,140,535 ) $ ( 40,000 ) $ - $ - $ ( 40,000 ) -99.6%Payments in Lieu of Taxes Total Canada $ ( 173,511 ) $ ( 174,300 ) $ ( 176,800 ) $ - $ - $ ( 176,800 ) 1.4% Total Ontario-tax assist act ( 85,960 ) ( 85,995 ) ( 87,100 ) - - ( 87,100 ) 1.3% Total Ontario-sect 160 Mun act ( 9,375 ) ( 9,400 ) ( 9,500 ) - - ( 9,500 ) 1.1% Total Municipal Enterprises ( 16,451 ) ( 16,450 ) ( 16,400 ) - - ( 16,400 ) -0.3% Total Native non profit housing ( 51,722 ) ( 51,800 ) ( 52,500 ) - - ( 52,500 ) 1.4%Total Payments in Lieu of Taxes $ ( 337,019 ) $ ( 337,945 ) $ ( 342,300 ) $ - $ - $ ( 342,300 ) 1.3%Grants and Other Revenue Total Operating Grants $ ( 1,889,386 ) $ ( 1,805,650 ) $( 1,741,450 ) $ - $ - $ ( 1,741,450 ) -3.6%Total Rentals and Corporate Sponsorships ( 166,919 ) ( 96,000 ) ( 96,000 ) - ( 5,400 ) ( 101,400 ) 5.6%Total Investment Income ( 2,167,765 ) ( 295,625 ) ( 299,625 ) - 300 ( 299,325 ) 1.3%Total Other Income ( 12,456 ) ( 8,283 ) ( 8,283 ) - - ( 8,283 ) 0.0%Total Grants and Other Revenue $ ( 4,236,525 ) $ ( 2,205,558 ) $( 2,145,358 ) $ - $ ( 5,100 ) $ ( 2,150,458 ) -2.5%Total Revenue $( 13,217,351 ) $( 11,684,038 ) $( 2,527,658 ) $ - $ ( 5,100 ) $ ( 2,532,758 ) -78.3%

Total Administrative services $ 417,471 $ 441,520 $ 460,350 $ - $ 16,900 $ 477,250 8.1% Total Municipal building 332,005 335,391 334,726 7,500 500 342,726 2.2% Total Elections 19,302 1,550 1,550 - - 1,550 0.0%


2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Total Municipal office equipment 46,639 59,990 60,000 - - 60,000 0.0% Total Staff recognition/functions 4,200 4,800 4,800 - - 4,800 0.0% Total Staff wellness program 1,772 2,000 2,000 - - 2,000 0.0% Total Accessibility (AODA) 6,888 11,600 11,600 - - 11,600 0.0%Total Expenses $ 828,277 $ 856,851 $ 875,026 $ 7,500 $ 17,400 $ 899,926 5.0%Net Levy $( 12,389,074 ) $( 10,827,187 ) $( 1,652,632 ) $ 7,500 $ 12,300 $ ( 1,632,832 ) -84.9%

Information Technology 2015 2016

2014

Actual

2015 Budget


One-Time Items


Total Budget

% Budget Change

Total Information

Technology $ 138,858 $ 151,700 $ 125,990 $ 1,000 $ 91,350 $ 218,340 43.9% Total Corporate -Digital Info System 10,042 20,845 20,800 - 5,000 25,800 23.8%

Total Expenses $ 148,900 $ 172,545 $ 146,790 $ 1,000 $ 96,350 $ 244,140 41.5%


Funding to Third Parties 2015 2016


Baseline Budget

One-Time Items


% Budget Change

Total Airport costs $ 11,925 $ 12,400 $ 12,600 $ - $ - $ 12,600 1.6% Total Muskoka PS Health unit 175,564 179,967 183,400 - - 183,400 1.9%Total Donations to Health Centre 10,000 - - - - - 0.0% Total DSAB-Social assistance 252,334 256,266 261,200 - - 261,200 1.9% Total Home for Aged 108,053 121,001 123,300 - - 123,300 1.9% Total Seniors Assistance 3,500 3,500 3,500 - - 3,500 0.0% Total DSAB-Child care 53,831 55,405 56,400 - - 56,400 1.8% Total Library board 150,443 177,734 161,800 - - 161,800 -9.0% Total Museum committtee 25,000 30,000 30,000 - - 30,000 0.0% Total Municipal Heritage committee 1,695 1,000 1,000 - - 1,000 0.0% Total Area Planning Board 9,167 6,000 6,100 - - 6,100 1.7% Total DSAB-housing 30,280 30,585 31,000 - - 31,000 1.4%Total Expenses $ 831,792 $ 873,858 $ 870,300 $ - $ - $ 870,300 -0.4%


Other Properties 2015 2016


Baseline Budget

One-Time Items


% Budget Change

Total Revenue $ ( 9,715 ) $ ( 9,850 ) $ ( 9,850 ) $ - $ - $ ( 9,850 ) 0.0% Total Old Fire Hall $ 3,039 $ 3,697 $ 3,700 $ - $ - $ 3,700 0.1% Total CPR Station 10,056 11,163 11,208 - - 11,208 0.4% Total CNR station 1,253 10,380 10,350 - - 10,350 -0.3%Total Expenses $ 14,347 $ 25,239 $ 25,258 $ - $ - $ 25,258 0.1%Net Levy $ 4,632 $ 15,389 $ 15,408 $ - $ - $ 15,408 0.1%


Service Delivery Budget – Director of Finance and POA Court ServicesThe 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 as a whole. The Finance Department is responsible for collecting taxes and other revenues, as well as ensuring outgoing payments are made to suppliers


As with other departments $2,500 in overtime for work on the Town’s filing system.

An external consultant is proposed to be hired to expand the Town’s Asset Management Plan to include all classes of assets (including equipment and fleet). This is a requirement of the funding agreement with AMO for the Federal Gas Tax funds, it is being funded by the gas tax. If the Town does not meet the asset management requirements by December 31, 2016 the funding of $370,000 per year is at jeopardy. It is proposed the Federal Gas Tax be used to fund this project, $35,000

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 2015 2016


Baseline Budget

One-Time Items


% Budget Change

$ ( 122,790 ) $ ( 111,500 ) $( 112,000 ) $ - $ - $ ( 112,000 ) 0.4% Total Financial services $ 406,853 $ 414,465 $ 451,765 $ 35,000 $ 2,500 $ 489,265 18.0% Total Financial expenses 84,931 636,500 96,500 - - 96,500 -84.8% Total Property assessment costs 94,930 94,930 96,500 - - 96,500 1.7%Total Expenses $ 586,714 $ 1,145,895 $ 644,765 $ 35,000 $ 2,500 $ 682,265 -40.5%Net Levy $ 463,924 $ 1,034,395 $ 532,765 $ 35,000 $ 2,500 $ 570,265 -44.9%

Policing Services 2015 2016

2014

Actual 2015 Budget (As Passed)

Baseline Budget

One-Time Items

Service Level

Changes Total

Budget % Budget Change

Ontario - Court Security Prisoner Transportation $ ( 47,155 ) $ ( 47,111 ) $ ( 47,111 ) $ 47,111 $ - -100.0%Total Revenues $ ( 47,155 ) $ ( 47,111 ) $ ( 47,111 ) $ - $ 47,111 $ - -100.0%

Ontario Provincial Police - contracted services $ 2,112,762 $ 1,994,007 $1,837,059 $ 1,837,059 -7.9%Total Expenses $ 2,112,762 $ 1,994,007 $1,837,059 $ - $ - $ 1,837,059 -7.9%Net Levy $ 2,065,607 $ 1,946,896 $1,789,948 $ - $ 47,111 $ 1,837,059 -5.6%

The Court Security Prisoner Transportation grant will no longer be received by the Town, it is being directly applied to the OPP bill.


Service Delivery Budget – Director of Emergency and Protective Services 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.

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

Administrative Assistant


Service Delivery Budget - Fire Department 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 2016 new initiatives include:

Administrative overtime for filing, as with other departments, $2,500

With the new tower truck purchased in 2014 it was identified that the regular maintenance costs were higher than the previous ladder truck. The 2016 budget includes additional funds for regular maintenance, $2,000.

Emergency Management

2015 2016

2014

Actual

2015 Budget


One-Time Items


Total Budget

% Budget Change

Total Expenses $ 4,516 $ 5,563 $ 5,563 $ - $ - $ 5,563 0.0%


Fire Department 2015 2016

2014


Baseline Budget

One-Time Items

Service Level

Changes Total Budget % Budget Change

Total Revenue $ ( 10,756 ) $ ( 9,050 ) $ ( 9,050 ) $ - $ - $ ( 9,050 ) 0.0%Expenses Total Fire Administration 111,959 122,315 124,700 - 2,500 127,200 4.0% Total Fire hydrants 33,404 28,150 28,150 - - 28,150 0.0% Total Fire prevention 106,414 108,600 109,400 - - 109,400 0.7% Total Risk watch program - 1,000 1,000 - - 1,000 0.0% Total Firefighters gear & equipment 67,823 54,405 52,800 - - 52,800 -2.9% Total Fire vehicles 238,810 69,391 119,000 - 2,000 121,000 74.4% Total Volunteer firefighters 272,011 252,415 256,850 - - 256,850 1.8% Total Mutual aid 1,315 2,100 2,100 - - 2,100 0.0% Total Firehall 80,746 74,972 80,560 - ( 1,935 ) 78,625 4.9%Total Fire Department Costs $ 912,482 $ 713,348 $774,560 $ - $ 2,565 $ 777,125 8.9%Net Levy $ 901,726 $ 704,298 $765,510 $ - $ 2,565 $ 768,075 9.1%


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

By-Law Enforcement By-law enforcement provides enforcement of local by-laws as well as provision of crossing guards for local schools.

2015 2016

2014


Baseline Budget

One-Time Items


% Budget Change

Revenues Total Revenues from

Other Municipalities $ ( 32,902 ) $ ( 32,500 ) $( 32,500 ) $ - $ - $ ( 32,500 ) 0.0% Municipal By-Law Fines (Non-parking fines) ( 547 ) ( 1,000 ) ( 1,000 ) ( 1,000 ) 0.0%Total Licenses and Permits ( 37,882 ) ( 38,500 ) ( 38,500 ) - - ( 38,500 ) 0.0%Total Revenue $ ( 71,331 ) $ ( 72,000 ) $( 72,000 ) $ - $ - $ ( 72,000 ) 0.0%Expenses Total By Law enforcement 162,578 166,225 165,700 - - 165,700 -0.3% Total Dog & cat control costs 8,124 8,750 8,750 - - 8,750 0.0% Total Impound facility 32,381 38,369 38,645 - - 38,645 0.7% Total School crossing guards 27,298 32,800 32,800 - ( 6,000 ) 26,800 -18.3%Total Expenses $ 230,381 $ 246,144 $ 245,895 $ - $ ( 6,000 ) $ 239,895 -2.5%Net Levy $ 159,050 $ 174,144 $ 173,895 $ - $ ( 6,000 ) $ 167,895 -3.6%


Parking Services Parking services for the Town of Parry Sound have been non-tax supported for a number of years. Starting in 2016 this will be phased out as Council has approved the removal of parking meters. There remains reserves available that have been built up from the parking service, these will be used over the next three years to mitigate the impact on the tax levy from the loss of parking revenues.

It should be noted that the budget has been prepared with the assumption that free parking would be implemented, at its meeting of November 17, 2015 Council deferred the full time implementation of free parking until a Downtown Strategic Plan could be developed. This is anticipated to occur in mid 2016. This

budget does include the impact of free parking as this is a “conservative” approach.

New initiatives for 2016 include:

The implementation of free timed parking in the downtown area. This will result in increased staffing for enforcement of timed parking, this is budgeted at $17,000 for 2016. It should be noted that this is achieved through the reduction of $17,000 in expenses from the maintenance of meters so the impact is cost neutral.

The removal of meters, and new signage to indicate the parking rules is a one time expense of $4,000. This is being achieved through regular budget sources, therefore cost neutral.

2015 2016


Baseline Budget

One-Time Items

Service Level


Total Revenue $ ( 145,707 ) $ ( 157,000 ) $( 157,000 ) $ - $ 121,500 $ ( 35,500 ) -77.4%Expenses Total Parking administration/purchase $ 59,035 $ 64,750 $ 62,700 $ - $ ( 1,000 ) $ 61,700 -4.7% Total Parking meter maintenance 17,732 22,115 22,125 4,000 ( 9,350 ) 16,775 -24.1% Total Parking lots snow plowing 7,859 10,500 10,500 - - 10,500 0.0% Total Parking lots other work 8,141 18,065 23,000 - ( 4,700 ) 18,300 1.3%


2015 2016


Baseline Budget

One-Time Items

Service Level


Total Parking attendant costs 41,127 44,140 48,250 17,000 - 65,250 47.8%Total Parking Department Expenses $ 133,895 $ 159,570 $ 166,575 $ 21,000 $( 15,050 ) $ 172,525 8.1%Net Levy $ ( 11,812 ) $ 2,570 $ 9,575 $ 21,000 $ 106,450 $ 137,025 5231.7%


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

Service Delivery Budget – Operations 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 2016 the following new initiatives are being proposed:

Maintenance of small GPS system for sidewalk plows to better improve documentation of when sidewalks were maintained for use in slip and fall claims, $500.

Proposed overtime for administrative assistants for file management review (consistent with other departments), $2,500.

Replacement of small tools in Public Works Facilities to improve efficiency, $1,000.

Identified one-time additional repairs at Public Works facility, $3,000.

Identified one-time equipment rentals to perform required maintenance, $2,000.

Increased funding to sidewalk repairs to allow for additional sidewalk repairs annually, $20,000.

Increased funding to asphalt repairs to increase amount of repairs annually, $10,000.

One-time repairs to bridge which were identified in bridge needs study, $46,000.

Increased funding to curb and gutter maintenance to allow for increased repairs, $2,500.

Increased funding to culvert repairs to allow for more culverts to be repaired, $5,000.

One-time replacement of guiderails identified requiring replacement to meet standards, $7,000.

One-time repairs to public wharfs, $1,000. Increased service contracts for locates required for

traffic signals, $5,000. Implementation of an annual review of lighting

system to ensure traffic lights meet needs of Town, $2,000.

Increased funding for repairs and maintenance to storm sewer system to improve control of storm water, $15,000.

Increased funding to catch basin repairs to increase the number of catch basins repaired annually, $4,000.

Increased funding for materials at Sylvan Acres Cemetery, $500.


Operations 2015 2016


Baseline Budget

One-Time Items

Service Level


Revenues Total Grants from

Ontario and Canada ( 2,676,408 ) ( 566,089 ) ( 584,013 ) ( 3,445,000 ) - ( 4,029,013 ) 611.7%Total Transit Fees ( 13,144 ) - - - - - 0.0%Total Cemetery

revenues ( 62,308 ) ( 52,450 ) ( 52,450 ) - - ( 52,450 ) 0.0%Total Sponsorships - ( 5,000 ) ( 5,000 ) - - ( 5,000 ) 0.0%Total Cemetery Trust

Income ( 2,733 ) ( 2,550 ) ( 2,550 ) - - ( 2,550 ) 0.0%Total Revenues ( 2,754,593 ) ( 626,089 ) ( 644,013 ) ( 3,445,000 ) - ( 4,089,013 ) 553.1%Expenses Total Operations 190,687 129,557 148,470 - 500 148,970 15.0% Total Public works administration 391,217 364,255 357,909 - 2,500 360,409 -1.1% Total Grafitti damages - 2,749 2,749 - - 2,749 0.0% Total PW - unlicensed larger equipment ( 19,856 ) ( 31,333 ) ( 24,846 ) - - ( 24,846 ) -20.7% Total PW - vehicles & licensed equipment ( 3,262 ) ( 3,847 ) 134 - - 134 -103.5% Total PW - small tools & equipment 22,264 19,057 19,357 - - 19,357 1.6% Total Public works facilities 135,007 97,332 103,375 5,000 1,000 109,375 12.4% Total Sidewalk repairs 311,526 365,081 361,497 - 20,000 381,497 4.5% Total Sidewalk cleaning 254 4,279 4,279 - - 4,279 0.0% Total Gravel surface maintenance 20,267 33,550 33,550 - - 33,550 0.0% Total Asphalt surface maintenance 79,604 123,321 123,321 - 10,000 133,321 8.1%


2015 2016


Baseline Budget

One-Time Items

Service Level


Total Amortization/financing - roadways 1,266,916 1,174,823 1,166,559 - 4,935 1,171,494 -0.3% Total Bridge maintenance 141,617 135,593 135,600 46,000 - 181,600 33.9% Total Trees on ROW 65,133 55,364 55,364 - - 55,364 0.0% Total Curb and Gutter maintenance 1,360 11,080 11,080 - 2,500 13,580 22.6% Total Culvert maintenance 50,169 37,285 37,332 - 5,000 42,332 13.5% Total Ditch maintenance 3,046 15,495 15,495 - - 15,495 0.0% Total Pavement markings 31,112 43,624 44,624 - - 44,624 2.3% Total Railway crossing & signals 25,043 20,000 20,000 - - 20,000 0.0% Total Guide rails & posts 8,783 16,199 16,237 7,000 - 23,237 43.4% Total Public wharfs 8,333 14,486 14,486 1,000 - 15,486 6.9% Total Roadside grass cutting 35,166 48,178 48,178 - - 48,178 0.0% Total Street sweeping 22,821 26,231 26,231 - - 26,231 0.0% Total Sidewalk snow plowing 35,604 39,500 39,500 - - 39,500 0.0% Total Sidewalk salt & sanding 187,667 202,800 202,800 - - 202,800 0.0% Total Street snow plowing 109,217 126,023 126,023 - - 126,023 0.0% Total Street snow removal 334,660 334,000 334,000 - - 334,000 0.0% Total Street salt & sanding 199,015 217,523 217,523 - - 217,523 0.0% Total Traffic signals 56,865 70,990 71,000 - 7,000 78,000 9.9% Total Traffic signs 3,686 10,921 10,921 - - 10,921 0.0% Total Street lights 249,395 245,590 245,500 - ( 75,000 ) 170,500 -30.6%


2015 2016


Baseline Budget

One-Time Items

Service Level


Total Street signs 11,010 14,936 14,936 - - 14,936 0.0% Total Public transit 41,747 - - - - - 0.0% Total Specialized transit 32,965 - - - - - 0.0% Total Storm sewer maintenance 111,661 114,658 114,626 - 15,000 129,626 13.1% Total Catch basin maintenance - - - - 4,935 4,935 0.0% Total Catch basin maintenance 67,628 55,475 55,455 - 4,000 59,455 7.2% Total Cemetery administration 21,163 42,262 42,024 - - 42,024 -0.6% Total Unlicensed larger equipment ( 7,060 ) ( 7,962 ) ( 7,972 ) - - ( 7,972 ) 0.1% Total Vehicles & licensed equipment 3,838 7,299 7,324 - - 7,324 0.3% Total Small tools & equipment 611 2,948 2,948 - - 2,948 0.0% Total Hillcrest cemetery 87,106 41,369 41,359 - - 41,359 0.0% Total Hillcrest interments 11,976 10,956 10,956 - - 10,956 0.0% Total Hillcrest monument care 346 2,870 2,870 - - 2,870 0.0% Total Hillcrest perpetual care 68,877 79,386 79,386 - - 79,386 0.0% Total Sylvan Acres cemetery 7,053 17,238 17,273 - 500 17,773 3.1% Total Sylvan Acres internments 9,912 15,624 15,624 - - 15,624 0.0% Total Sylvan Acres monument care - 1,725 1,725 - - 1,725 0.0% Total Sylvan Acres perpetual care 9,148 22,111 22,111 - - 22,111 0.0% Total Tree replacement program 766 5,000 5,000 - ( 8,000 ) ( 3,000 ) -160.0%


2015 2016


Baseline Budget

One-Time Items

Service Level


Total Expenses 4,442,061 4,375,598 4,393,892 59,000 ( 5,130 ) 4,447,762 1.6%Net Levy 1,687,468 3,749,509 3,749,879 ( 3,386,000 ) ( 5,130 ) 358,749 -90.4%

Waste Management 2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Total Revenues $ ( 114,164 ) $ ( 111,967 ) $( 111,967 ) $ - $ - $ ( 111,967 ) 0.0%Expenses Total Waste management administration $ 59,880 $ 78,076 $ 76,076 $ - $( 18,226 ) $ 57,850 -25.9% Total Waste disposal general 169,520 164,400 164,400 - - 164,400 0.0% Total MacFarlane site closure 8,544 9,500 11,000 - - 11,000 15.8% Total MacFarlane transfer site 173,689 179,885 180,960 - - 180,960 0.6% Total Town recycling program 37,508 46,920 46,920 - - 46,920 0.0% Total O.C.C. program 25,315 35,814 35,814 - - 35,814 0.0% Total H.H.W. proram 44,099 40,883 40,883 - - 40,883 0.0% Total Recycling pick-up 125,867 126,000 126,000 - - 126,000 0.0% Total Compost program 31,609 54,075 54,075 - - 54,075 0.0% Total Unlicensed larger equipment ( 2,144 ) 2,660 2,660 - - 2,660 0.0% Total Waste collection general 126,542 126,750 126,750 - - 126,750 0.0% Total Litter pick up 52,897 62,971 62,971 - - 62,971 0.0% Total Leaf, tree & pumpkin pick up 8,079 12,643 12,643 - - 12,643 0.0%Total Waste Management Expenses $ 861,406 $ 940,577 $ 941,152 $ - $( 18,226 ) $ 922,926 -1.9%Net Levy $ 747,243 $ 828,610 $ 829,185 $ - $( 18,226 ) $ 810,959 -2.1%




Service Delivery Budget – Director of Development and Leisure ServicesThe Development and Leisure Service Department is responsible for:

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

Service Delivery Budget – Parks and Recreation 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 2016 initiatives include:

Funding to re-implement funding to the Horticultural Society for park plantings at Parry Sound municipal parks, $1,500.

One-time purchase of furniture at the Skateboard Park, $1,500.

One-time funding to enclose the ramps at the Skateboard Park to improve public safety, $2,000.

One-time funding for Snowfest activities resulting from it falling on the Family Day long weekend, $750.

Parks and Recreation

2015 2016

2014


Baseline Budget

One-Time Items


% Budget Change

Total Revenues $ ( 50,891 ) $ ( 47,000 ) $( 47,000 ) $ - $ - $ ( 47,000 ) 0.0%Expenses Total Recreation administration $ 46,228 $ 45,195 $ 45,195 $ - $ 57,065 $ 102,260 126.3% Total Parks - Non-specific Parks 183,786 230,620 220,708 - 222,208 -3.6% Total Parks- Waubuno Park 39,657 45,183 45,157 - ( 500 ) 44,657 -1.2% Total Parks- Waubuno Park 6,779 - - - - - 0.0%


2015 2016

2014


Baseline Budget

One-Time Items


% Budget Change

Total Parks - Tower Hill Park 15,534 21,166 21,105 - - 21,105 -0.3% Total Parks - Market Square Park 18,331 20,063 20,064 - ( 400 ) 19,664 -2.0% Total Parks - Kinsmen Park 123,895 166,483 166,231 - - 166,231 -0.2% Total Unlicensed larger equipment 17,014 16,590 18,570 - - 18,570 11.9% Total Vehicles & licensed equipment 8,880 ( 5,261 ) ( 5,170 ) - - ( 5,170 ) -1.7% Total Small tools & equipment 498 5,542 5,542 - - 5,542 0.0% Total Events co-ordinator 87,423 91,000 91,000 - ( 91,000 ) - -100.0% Total Skateboard Park 2,400 2,305 2,305 3,500 - 5,805 151.8% Total Community development 18,853 11,500 11,500 - - 11,500 0.0% Total Recreation programs - general 5,337 - - - - - 0.0% Total Swim program 58,294 59,570 59,570 - - 59,570 0.0%

Total Day Camp - - - - - - 0.0% Total Santa Claus Parade 1,083 1,600 1,600 - - 1,600 0.0%

Total Youth Nights - - - - - - 0.0%Total Lacrosse - - - - - - 0.0%Total Ball Hockey - - - - - - 0.0%Total Shuffleboard - - - - - - 0.0%Total Neighbourhood

Competition - - - - - - 0.0%Total Pickleball - - - - - - 0.0%Total Craft Nights - - - - - - 0.0%


2015 2016

2014


Baseline Budget

One-Time Items


% Budget Change

Total Soap Box Derby - - - - - - 0.0% Total Volunteer appreciation 1,645 2,350 2,350 - - 2,350 0.0% Total Leisure guide 2,143 3,500 3,500 - - 3,500 0.0% Total Linens 100 100 100 - - 100 0.0% Total Snowfest program 5,317 6,855 6,855 750 - 7,605 10.9% Total Pan Am Games Torch Run - 2,500 - - - - -100.0% Total Big Sound Marina 117,402 44,365 45,400 - - 45,400 2.3% Total Town Dock 34,933 27,280 27,300 - - 27,300 0.1% Total Waterfront dock maintenance 4,740 15,419 15,477 - - 15,477 0.4% Total PW - Downtown Streetscaping 11,926 25,387 25,387 - - 25,387 0.0%Total Expenses $ 812,200 $ 839,312 $ 829,746 $ 4,250 $( 34,835 ) $ 800,661 -4.6%Net Levy $ 761,309 $ 792,312 $ 782,746 $ 4,250 $( 34,835 ) $ 753,661 -4.9%


Bobby Orr Community Centre In 2016, a new initiative includes one-time funding for BOCC staff uniforms for improved identification.

2015 2016


Baseline Budget

One-Time Items


% Budget Change

Total Revenues $ ( 185,466 ) $ ( 186,600 ) $( 186,600 ) $ - $ - $ ( 186,600 ) 0.0%Expenses Total Arena administration $ 40,949 $ 65,581 $ 63,278 $ 1,000 $ - $ 64,278 -2.0% Total Unlicensed larger equipment ( 4,935 ) ( 8,305 ) ( 875 ) - - ( 875 ) -89.5% Total Building 483,347 502,023 498,259 - ( 10,000 ) 488,259 -2.7% Total Ice surface 86,525 90,569 90,271 - - 90,271 -0.3% Total Equipment 24,697 42,324 42,300 - - 42,300 -0.1% Total Hall 39,128 35,293 35,100 - - 35,100 -0.5%Total Expenses $ 669,711 $ 727,485 $ 728,333 $ 1,000 $( 10,000 ) $ 719,333 -1.1%Net Loss $ 484,245 $ 540,885 $ 541,733 $ 1,000 $( 10,000 ) $ 532,733 -1.5%Remove Amortization ( 165,913 ) ( 165,300 ) ( 172,700 ) - - ( 172,700 ) 4.5%Net Levy $ 318,331 $ 375,585 $ 369,033 $ 1,000 $( 10,000 ) $ 360,033 -4.1%


Service Delivery Budget – Charles W. Stockey Centre for the Performing Arts

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.

2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Revenues Total - Performance Hall $ ( 143,109 ) $ ( 155,000 ) $( 155,000 ) $ - $ - $ ( 155,000 ) 0.0%Total - Performance Hall Rentals ( 198,490 ) ( 157,683 ) ( 160,805 ) - - ( 160,805 ) 2.0%Total - Rentals non ticket events ( 49,398 ) ( 47,800 ) ( 48,200 ) - - ( 48,200 ) 0.8%Total - Bobby Orr Hall of Fame ( 182,013 ) ( 128,000 ) ( 128,000 ) - - ( 128,000 ) 0.0%Total - Induction Ceremony ( 46,764 ) ( 37,500 ) ( 39,500 ) - - ( 39,500 ) 5.3%Total - Golf Classic Ceremony ( 158,340 ) ( 137,500 ) ( 137,500 ) - - ( 137,500 ) 0.0%Total Concession and Catering Sales ( 94,217 ) ( 86,000 ) ( 86,000 ) - - ( 86,000 ) 0.0%Total - Box Office / Front of House ( 6,099 ) ( 2,550 ) ( 2,550 ) - - ( 2,550 ) 0.0%Total - Reserve Funds ( 1,524 ) ( 1,500 ) ( 1,500 ) - - ( 1,500 ) 0.0%Total - Other Fees and Charges ( 133,636 ) ( 144,100 ) ( 157,400 ) - - ( 157,400 ) 9.2%Total Revenue $( 1,013,590 ) $ ( 897,633 ) $( 916,455 ) $ - $ - $ ( 916,455 ) 2.1%Expenses Total - Administration $ 306,810 $ 257,325 $ 269,200 $ - $ - $ 269,200 4.6%Total - Performance Hall 393,592 331,730 334,750 - - 334,750 0.9%Total - Bobby Orr Hall of Fame 149,682 178,677 183,899 - - 183,899 2.9%Total - Box Office 29,192 43,000 41,700 - - 41,700 -3.0%Total - Concessions 60,486 50,200 50,900 - - 50,900 1.4%Total - Marketing (Advertising and Promotions 41,647 43,100 47,584 - - 47,584 10.4%Total - Building Occupancy 446,663 418,391 432,622 - - 432,622 3.4%Total - Stockey Spec Events 48 - - - - - 0.0%


2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Total - Induction Ceremony 26,202 37,000 35,500 - - 35,500 -4.1%Total - Golf Classic 72,387 69,000 69,000 - - 69,000 0.0%Total Expenses $ 1,526,707 $ 1,428,423 $1,465,155 $ - $ - $ 1,465,155 2.6%

Net Loss $ 513,118 $ 530,790 $ 548,700 $ - $ - $ 548,700 3.4%

Adjustments for: Ticket Surcharge - Old Capital 20,962 18,000 18,000 - - 18,000 0.0%

Ticket Surcharge - New Capital 20,962 18,000 18,000 - - 18,000 0.0%Interest on Reserve Fund 1,524 1,500 1,500 - - 1,500 0.0%Amortization of Capital Assets ( 296,380 ) ( 296,290 ) ( 311,200 ) - - ( 311,200 ) 5.0%

Net Levy for Funding Purpose $ 260,186 $ 272,000 $ 275,000 $ - $ - $ 275,000 1.1%


Service Delivery Budget - Building and Planning Services Building and Planning Services are responsible for providing building permits and inspections in accordance with the Ontario Building Code, and planning services for the Town including the Town’s official plan and zoning by-laws.

The 2016 initiatives include:

Increased number of hours for part time building inspector, $3,000.

Increased funding for CityView licencing, $1,400. One-time funding for a review of the Town’s

zoning by-law to consolidate and update in accordance with the Town’s official plan, $30,000.

2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Revenue Total Revenues $ ( 209,560 ) $ ( 82,000 ) $ ( 82,000 ) $ - $ - $ ( 82,000 ) 0.0%Expenses Total Building inspection $ 166,905 $ 190,278 $ 198,270 $ - $ 4,400 $ 202,670 6.5% Total Planning -General 125,593 149,760 151,310 30,000 - 181,310 21.1% Total Committee of adjustments 5,032 9,340 8,740 - - 8,740 -6.4%Total Planning and Building Expenses $ 297,530 $ 349,378 $ 358,320 $ 30,000 $ 4,400 $ 392,720 12.4%Net Levy $ 87,970 $ 267,378 $ 276,320 $ 30,000 $ 4,400 $ 310,720 16.2%


Service Delivery Budget – Development Services Development services is responsible for economic growth in Parry Sound, including events which promote economic activity in the Town.


Proposed overtime for administrative assistants for file management review (consistent with other departments), $2,500.

Funding for the CiiNO program for the next three years, $12,500.

Increased funding for 8-80 Cities Committee to continue programming, $2,000.

One-time funding for Amazing Places advertising for local tourism identification, $4,000.

One-time funding for signage for the waterfront, $3,000.

2015 2016

2014 Actual

2015 Budget

(As Passed)Baseline Budget

One-Time Items

Service Level


% Budget Change

Total Revenues $ ( 107,135 ) $ - $ - $ - $ - $ - 0.0%Expenses Total Highway signs 10,922 11,403 11,420 - - 11,420 0.1% Total Industrial Park Board 13,260 13,260 13,260 - - 13,260 0.0% Total BIA 61,338 - - - - - 0.0% Total Façade Program Total Economic development misc. 174,859 186,900 189,700 - 2,500 192,200 2.8% Total Community Business Development Corporation - 11,400 - - 12,500 12,500 9.6% Total Area economic strategy 432 500 500 - - 500 0.0% Total Fitness Trail Master Plan - 5,000 5,000 - - 5,000 0.0% Total OSUM Conference 67,933 - - - - - 0.0% Total 8-80 Cities Workshop 10,955 1,000 - - 2,000 2,000 100.0% Total Amazing Places - - - 4,000 - 4,000 0.0% Total Business marketing 901 16,550 16,550 - ( 1,500 ) 15,050 -9.1% Total Tourism marketing 5,238 25,500 25,500 - ( 5,000 ) 20,500 -19.6%


2015 2016

2014 Actual

2015 Budget

(As Passed)Baseline Budget

One-Time Items

Service Level


% Budget Change

Total Cruise Ships - 1,500 1,500 - - 1,500 0.0% Total Communications 9,406 14,000 14,000 - - 14,000 0.0% Total Web site related costs 354 - - - - - 0.0% Total Waterfront Advisory Committee 5,644 9,000 9,000 3,000 ( 2,000 ) 10,000 11.1% Total Waterfront development - 12,000 12,000 - - 12,000 0.0% Total Dragon boats 331 2,161 2,161 - - 2,161 0.0% Total Canada Day celebrations 15,576 22,305 22,305 - - 22,305 0.0% Total BOHF triathalon 7,075 10,105 10,105 - - 10,105 0.0% Total Waterfront remediation costs 6,052 10,000 8,000 - - 8,000 -20.0% Total Smelter Wharf 33,852 27,027 26,310 - - 26,310 -2.7%Total Development Expenses $ 424,128 $ 379,611 $ 367,311 $ 7,000 $ 8,500 $ 382,811 0.8% $ 316,994 $ 379,611 $ 367,311 $ 7,000 $ 8,500 $ 382,811 0.0%




Capital Investment Budget The 2016 to 2020 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

ending December 31, 2016 the Town will be 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. Therefore in 2016 these reports will be updated, as necessary, and equipment and fleet requirements will be added. This budget has, for the first time, prepared a 20-year plan for fleet renewal and rolling equipment renewal. This budget will include an annual provision to reserves to ensure that fleet and rolling equipment replacements are funded when necessary, while minimizing volatility in the tax levy.


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

Funding has been received, or approved for Wakefield and Dufferin Streets, Forest St, Emily Street and William Street. The Town has applied for funding for Waubeek Street and will continue to pursue funding opportunities

for all infrastructure projects. The Town is also required to expand its Asset Management Plan in 2016 to include all assets that are eligible for the Federal Gas Tax Fund.


5 Year Capital Plan For the first time, Budget 2016 will include a forecast for the capital investment needs of the Town of Parry Sound for a period extending beyond the current year.

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 2016 2017 2018 2019 2020 Total

Buildings $ 416,075 $ 412,500 $ 200,000 $ 18,000 $ 10,872,000 $ 11,918,575 Fleet 455,000 260,000 37,900 605,000 90,000 1,447,900 Land Improvements 588,000 529,050 235,200 ‐ ‐ 1,352,250 Software ‐ ‐ ‐ 7,000 ‐ 7,000 Roads (Land Improvements) 4,070,063 3,990,063 1,650,000 5,000,000 2,000,000 16,710,126 Machinery and Equipment 516,300 293,300 1,913,882 237,114 282,711 3,243,307 Total $ 6,045,438 $ 5,484,913 $ 4,036,982 $ 5,867,114 $ 13,244,711 $ 34,679,158


Administration Administration Municipal Office 2016 2017 2018 2019 2020 Total Replace Stair Structure - Level 3 to 4 $ - $ 20,000 $ - $ - $ - $ 20,000 Garbage Room - 20,000 - - - 20,000 Total $ - $ 40,000 $ - $ - $ - $ 40,000

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 2016 2017 2018 2019 2020 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 and Protective Services

Emergency Services Fire 2016 2017 2018 2019 2020 Total Pooled Firefighters Gear (10 year replacement, not personal protective equipment) $ 45,000 $ 53,100 $ 43,300 $ 55,200 $ 40,000 $ 236,600 Personal Protective Equipment (10 Year replacement) - To be pooled 12,500 12,700 13,000 13,300 13,500 65,000 Fire Station Roof - 25,000 - - - 25,000 Parking Lot - Front of Building - 10,000 - - - 10,000 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 $ 57,500 $ 100,800 $ 466,500 $ 673,500 $ 53,500 $ 1,351,800

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. Staff will be recommending in 2017 to put some funds into reserve for the 2018 purchase. The 2019 vehicle replacement is funded through the Fleet Replacement Reserve.


Emergency Services By-Law Enforcement 2016 2017 2018 2019 2020 Total Pay and Display Parking Meters $ 30,000 $ - $ - $ - $ - $ 30,000 Parking Meter Mechanisms - 100,000 - - - 100,000 By-law Vehicle - - 37,900 - - 37,900 Total $ 30,000 $ 100,000 $ 37,900 $ - $ - $ 167,900

If free parking is implemented, the 2016 Pay and Display Parking Meters will be removed as will the parking meter mechanisms planned for 2017. This is $130,000 in capital expenditures that will not be required; if they are incurred they will be funded from the Parking Reserve Fund. The By-law vehicle replacement in 2018 is funded through the Fleet Replacement Reserve.

Development and Leisure Services

Development and Leisure Services 2016 2017 2018 2019 2020 Total Dock B Replacement $ 410,000 $ - $ - $ - $ - $ 410,000 Building Department Vehicle 25,000 - - - - 25,000 Town Dock Gazebo 38,000 - - - - 38,000 Old Fire Hall Repairs 25,000 - - - - 25,000 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


Development and Leisure Services 2016 2017 2018 2019 2020 Total Dock C Power Pedestals - 9,500 - - - 9,500 Big Sound Marina Washrooms - 45,000 - - - 45,000 Deck at Big Sound Marina - 19,700 - - - 19,700 Total $ 498,000 $ 132,350 $ - $ - $ - $ 630,350

The Town Dock Gazebo and the Building Department Vehicle are funded through reserves in 2016. The Big Sound Marina project in 2016 is funded through carry-over of 2015 budget, Federal funding and debentures. All other projects for the next five years do not have funding sources yet.

Development and Leisure Services Parks and Recreation 2016 2017 2018 2019 2020 Total Kinsmen Park Irrigation System - Soccer Field $ 15,000 $ - $ - $ - $ - $ 15,000 Waubuno Beach Mobi-Mat 8,000 - - - - 8,000 Dog Park Fence Installation 10,000 - - - - 10,000 BOCC - 03 Addition - Roof 252,575 - - - - 252,575 Skate Park Security Cameras - 5,000 - - - 5,000 Splash Pad - 269,000 - - - 269,000


Development and Leisure Services Parks and Recreation 2016 2017 2018 2019 2020 Total BOCC Awning - - - - 7,000 7,000 Ice pad refrigeration system - - 1,000,000 - - 1,000,000 West Parry Sound Area Recreation Centre - - - - 10,000,000 10,000,000 Total $ 285,575 $ 274,000 $ 1,000,000 $ - $ 10,007,000 $ 11,566,575

The Waubuno Mobi-Mat has been identified as a priority due to its accessibility benefits, this will be funded through the Parks reserve. The BOCC Roof will be part of a debenture in 2016. All other projects do not have funding identified.

Development and Leisure Services Stockey Centre 2016 2017 2018 2019 2020 Total Stockey Centre Roof - Phase 2 $ 90,000 $ - $ - $ - $ - $ 90,000 Concrete Repairs - Front Door 7,000 - - - - 7,000 Concrete Repairs - Back Door 16,500 - - - - 16,500 Back Door Replacement 5,000 - - - - 5,000 Table and Chair Replacement 5,000 5,000 - - - 10,000 Carpeting Replacement - 5,000 5,000


Development and Leisure Services Stockey Centre 2016 2017 2018 2019 2020 Total Sound and Communications System - 27,500 - - - 27,500 Portable Bars - 20,000 - - - 20,000

Awning - Back Deck - - - - - -

Hardy Board Siding - 200,000 200,000 - - 400,000 Visual Sports - Real Hockey - - 20,000 - - 20,000 Sportscaster Computer Display - - 10,000 - - 10,000 Arts Management System - Software - - - 7,000 - 7,000 HVAC - - - 18,000 22,000 40,000 Total $ 123,500 $ 257,500 $ 230,000 $ 25,000 $ 22,000 $ 658,000

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


Public Works

Public Works Operations

Call-Sign 2016 2017 2018 2019 2020 Total

Snowplow 08-140 $ 200,000 $ - $ - $ - $ - $ 200,000

Hillcrest Backhoe 07-830 50,000 - - - - 50,000

Hillcrest Gator 07-930 26,000 - - - - 26,000

Hillcrest Tri Axle Float Trailer 11,000 - - - - 11,000 Trackless Boom Flail 37,000 - - - - 37,000

Street Sweeper 07-740 210,000 - - - - 210,000

Hillcrest Cemetery - Chapel / Mausoleum 20,000 - - - - 20,000 Operations Pickup Truck

08-270 60,000 - - - - 60,000

Operations Pickup Truck

08-010 40,000 - - - - 40,000


08-070 40,000 - - - - 40,000

Parks Pickup Truck

08-040 40,000 - - - - 40,000

Parks Pickup Truck

08-250 50,000 - - - - 50,000



Call-Sign 2016 2017 2018 2019 2020 Total

Parks Tractor 07-850 35,000 - - - - 35,000

Parks ATV 07-950 8,000 - - - - 8,000

Parks Mower 07-925 20,000 - - - - 20,000

Parks ATV Seeder 8,800 - - - - 8,800 Emily St Reconstruction 1,525,000 875,000 - - - 2,400,000 William St Reconstruction 2,240,000 560,000 - - - 2,800,000 Waubeek St Reconstruction 100,000 1,650,000 1,650,000 - - 3,400,000 Isabella Street Rail Crossing - 100,000 100,000 - - 200,000 Cascade St Reconstruction (Church to Isabella) - - - 3,000,000 - 3,000,000 Williow St Reconstruction - - - 2,000,000 - 2,000,000 Prospect St Reconstruction - - - - 2,000,000 2,000,000 OCIF Paving 205,063 205,063 - - - 410,126 Bowes / Isabella Retaining Wall Phase II 115,000 - - - - 115,000 Downtown Public Washroom - 5,000 - - - 5,000



Call-Sign 2016 2017 2018 2019 2020 Total

Isabella Street road realignment - 700,000 - - - 700,000 Parking Lot - CN Station - 10,200 - - - 10,200 Mini Excavator - 45,000 - - - 45,000 Madvac - 60,000 - - - 60,000 Transfer Station Loading Area / Bins - 90,000 - - - 90,000 Public Works Supervisor Vehicle - 30,000 - - - 30,000 Parking Lot - Works Warehouse - 10,000 - - - 10,000

Dump Truck 08-120 - 185,000 - - - 185,000

Wrought Iron Fencing - Hillcrest Cemetery - 25,000 - - - 25,000 Paved Lower Section - Hillcrest Cemetery - 25,000 - - - 25,000

Vacuum Truck 07-650 - 350,000 - - 350,000

Parks Mower 07-910 - - 19,000 - - 19,000

Parks ATV 07-940 - - 8,365 - - 8,365



Call-Sign 2016 2017 2018 2019 2020 Total

Sidewalk Plow 07-730 - - 165,217 - - 165,217

Hillcrest Mower 07-620 - - - 18,000 - 18,000

Operations Loader

07-820 - - - 130,000 - 130,000

Operations Trailer

08-430 - - - 10,614 - 10,614


08-080 - - - - 50,000 50,000

Hillcrest Mower 07-920 - - - - 25,000 25,000

Hillcrest Mower 07-630 - - - - 17,000 17,000

Parks Pickup Truck

08-251 - - - - 40,000 40,000

Sidewalk Plow 07-720 - - - - 170,211 170,211

Public Works Salt Shed - - - - 850,000 850,000 Total $ 5,040,863 $ 4,575,263 $ 2,292,582 $ 5,158,614 $ 3,152,211 $ 20,219,533

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. The above costs include the water and wastewater portion, therefore a significant portion may be funded through the water and wastewater systems; however this split is not yet known.

A salt shed is proposed for 2020 for the salt maintenance program, funding for this project will be determined in 2017 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. It is anticipated that the Asset Management Plan review which will encompass all asset classes will provide a foundation for a long term financing strategy for the Town’s capital investment strategy.

Town - Tax Supported Activities 2016 2017 2018 2019 2020 Total Total Capital for Town Activities $ 6,045,438 $ 5,489,913 $ 4,036,982 $ 5,867,114 $ 13,244,711 $ 34,684,158 Items funded from reserves and reserve funds

(965,300)

(360,000)

(580,482)

(763,614)

(302,211)

(2,971,607)

Emily Street Funding - approved

(1,525,000)

-

-

-

-

(1,525,000)

William Street Funding - approved

(1,898,550)

(101,450)

-

-

-

(2,000,000)

Waubeek Street Funding - applied

-

(1,650,000)

(350,000)

-

-

(2,000,000)

OCIF Funding - Announced

(205,063)

(205,063)

-

-

-

(410,126)

Funding to come from grants or levy $ 1,451,525 $ 3,173,400 $ 3,106,500 $ 5,103,500 $ 12,942,500 $ 25,777,425


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 2015 2016


Baseline Budget

One-Time Items

Service Level


Total Revenues $( 2,443,928 ) $ ( 2,365,683 ) $( 2,417,490 ) $ - $ - $ ( 2,417,490 ) 2.2%Expenses Total Water administration $ 412,540 $ 500,019 $ 501,680 $ 18,000 $ 15,100 $ 534,780 7.0% Total Water retired employee costs 8,426 9,700 9,700 - - 9,700 0.0% Total Larger unlicensed equipment 17,053 16,202 22,500 - - 22,500 38.9% Total Vehicles & licensed equipment ( 22,205 ) ( 24,843 ) ( 24,750 ) - - ( 24,750 ) -0.4% Total Small tools & equipment 83 650 1,150 - - 1,150 76.9% Total Water filling station 779 6,000 6,000 - - 6,000 0.0% Total Booster pumping station 25,095 33,420 33,400 - - 33,400 -0.1% Total Water towers/reserviors 131,982 134,755 134,800 - - 134,800 0.0% Total General equipment 9,382 18,100 18,100 - - 18,100 0.0% Total Water mains (hydrants) 365,652 390,450 391,643 50,000 17,625 459,269 17.6% Total Laterals & services 82,421 121,000 131,000 - - 131,000 8.3%


2015 2016


Baseline Budget

One-Time Items

Service Level


Total Water meters 12,623 30,200 30,200 - - 30,200 0.0% Total Water filtration plant 730,152 770,780 779,801 - - 779,801 1.2%Total Water Expenses $ 1,773,982 $ 2,006,433 $ 2,035,224 $ 68,000 $ 32,725 $ 2,135,950 6.5%Net (Surplus) Deficit $ ( 669,945 ) $ ( 359,250 ) $ ( 382,266 ) $ 68,000 $ 32,725 $ ( 281,541 ) -21.6%

Wastewater 2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Total Revenues $( 2,675,604 ) $ ( 2,674,065 ) $( 2,834,527 ) $ - $ - $ ( 2,834,527 ) 6.0% Total Wastewater administration $ 385,616 $ 393,395 $ 399,549 $ 3,000 $ 30,000 $ 432,549 10.0%

Total Interest on debt - Forrest St - - - - 17,625 17,625 0.0% Total Wastewater plant 1,447,923 1,428,921 1,437,609 10,000 - 1,447,609 1.3% Total Pumping stations 395,438 374,580 382,726 - - 382,726 2.2% Total Interest on debt - Gibson Street 20,967 19,797 18,295 - - 18,295 -7.6% Total Interest on debt - River Forcemains 20,949 20,601 20,079 - - 20,079 -2.5% Total Vehicles & licensed equipment ( 6,077 ) ( 15,892 ) ( 12,075 ) - - ( 12,075 ) -24.0% Total Small tools & equipment 940 1,925 1,925 - - 1,925 0.0% Total Sanitary sewer maintenance 157,312 97,415 100,730 - - 100,730 3.4% Total Public washrooms 17,429 19,908 20,929 - - 20,929 5.1%


2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Total Amortization of capital assets 191,094 191,100 191,200 - - 191,200 0.1%Total Wastewater Expenses $ 2,631,590 $ 2,531,748 $ 2,560,966 $ 13,000 $ 47,625 $ 2,621,591 3.5%Net (Surplus) Deficit $ ( 44,013 ) $ ( 142,317 ) $ ( 273,561 ) $ 13,000 $ 47,625 $ ( 212,936 ) 49.6%

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.

2015 2016


Baseline Budget

One-Time Items

Service Level


Town's Revenue $ ( 130,491 ) $ ( 103,332 ) $ ( 116,100 ) $ - $ - $ ( 116,100 ) 12.4%Shared Revenue $( 1,296,592 ) $ ( 1,252,500 ) $( 1,352,600 ) $ - $ - $ ( 1,352,600 ) 8.0%Total Expenses $ 1,300,037 $ 1,249,525 $ 1,351,600 $ 1,000 $ - $ 1,352,600 8.2%POA Operational Levy $ 3,445 $ ( 2,975 ) $ ( 1,000 ) $ 1,000 $ - $ - -100.0%


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.

2015 2016


Baseline Budget

One-Time Items

Service Level


% Budget Change

Net Levy to the Town $ 228,976 $ 235,850 $ 241,800 $ - $ - $ 241,800 2.5%Total Revenues $( 7,816,297 ) $ ( 8,077,058 ) $( 8,190,205 ) $ ( 67,000 ) $ - $ ( 8,257,205 ) 2.2% Total Land Ambulance Area costs 7,497,034 7,866,328 8,175,706 77,000 4,500 8,257,206 5.0% Total Paramedicine costs 2,886 182,300 - - - - -100.0%Total Expenses $ 7,499,920 $ 8,048,628 $ 8,175,706 $ 77,000 $ 4,500 $ 8,257,206 2.6%Net Surplus for EMS and Paramedicine $ ( 316,377 ) $ ( 28,430 ) $ ( 14,499 ) $ 10,000 $ 4,500 $ 1 -100.0%


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, 2014 year-end (audited), budgeted ending balance for December 31, 2015 and a projected balance for December 31, 2016.

Reserve Ending Balance

2014 Projected Balance

2015 Transfers In per

2016 Budget Transfers Out per

2016 Budget Ending Balance,

2016 Bobby Orr Hall of Fame Reserve $ 205,842 $ 205,842 $ - $ - $ 205,842 Cemetery and Columbaria Reserve 63,444 13,444 - - 13,444 Economic Development Reserve 41,459 41,459 - - 41,459 Elections Reserve 5,000 5,000 5,000 - 10,000 Emergency Services Reserve 42,766 59,013 - - 59,013 Facade Improvement Reserve 10,376 10,376 - - 10,376 Health Unit Capital Reserve 14,428 14,428 - - 14,428 Industrial Park Reserve 30,410 30,410 - - 30,410 LACAC Directory Reserve 7,568 7,568 - - 7,568 Planning Legal Reserve 20,000 20,000 - - 20,000 Police Cost Stabilization Reserve 71,258 71,258 - - 71,258 PS Power Promissory Note Reserve 72,436 72,436 - - 72,436 Stockey Centre Reserve 81,295 88,295 - (33,500) 54,795 Waste Management and Landfill Decommisioning Reserve 328,707 258,707 - - 258,707


Reserve Ending Balance

2014 Projected Balance

2015 Transfers In per

2016 Budget Transfers Out per


2016 WSIB Reserve 50,608 50,608 - - 50,608 Parks Reserve 215,553 342,702 - (196,675) 146,027 Emergency Capital Asset Replacement Reserve 1,841,438 52,196 - - 52,196 Infrastructure Replacement Reserve - 496,914 - - 496,914 Equipment Replacement Reserve - 35,877 200,000 (195,800) 40,077 Building Replacement Reserve - 364,704 (139,505) 225,199 Fleet Replacement Reserve - 452,320 452,214 (665,000) 95,559 IT Replacement Reserve - 6,781 35,000 (10,000) 31,781 Tax Rate Stabilization Reserve 1,022,579 482,579 - - 482,579 Salt Management Reserve 18,000 18,000 - - 18,000 Winter Control Reserve 67,637 67,637 - - 67,637 Wastewater Stabilization Reserve 1,682,440 1,662,697 982,261 (405,000) 2,239,958 Water Stabilization Reserve 3,152,611 3,334,331 763,371 (510,000) 3,587,702 General Working Capital Reserve 1,437,741 1,437,741 - - 1,437,741

Total $ 10,483,596 $ 9,703,322 $ 2,437,846 $ (2,155,480) $ 9,841,712

Elections Reserve

Item Projected Balance Jan 1,

2016 Transfers In per 2016

Budget Transfers Out per 2016

Budget Ending Balance, December 31

2016

Municipal Elections $ 5,000 $ 5,000 $ 10,000 $ 5,000 $ 5,000 $ ‐ $ 10,000

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





2016

Opening Balance $ 38,295 $ ‐ $ (33,500) $ 4,795 Phase II Roof Repair 50,000 ‐ ‐ 50,000

$ 88,295 $ ‐ $ (33,500) $ 54,795 Funding out of the reserve for 2016 is for the following capital items:

Table and chairs replacement, $5,000 Concrete repairs – front door, $7,000 Concrete repairs – back door, $16,500 Back door replacement, $5,000


Parks Reserve





2016

Parks General $ 73,000 $ ‐ $ (10,000) $ 63,000 Forestry Tower & Park 11,453 ‐ ‐ 11,453 Y. Williams Park 10,000 ‐ ‐ 10,000 Skate Board Park 9,531 ‐ ‐ 9,531 General Waterfront 73,793 ‐ (46,000) 27,793 Waterfront Advisory 4,250 ‐ ‐ 4,250 Kinsmen Park 20,000 ‐ ‐ 20,000 Big Sound Marina 140,675 ‐ (140,675) ‐

$ 342,702 $ ‐ $ (196,675) $ 146,027

Funding out of the reserve for 2016 is for the following capital items:

Dog Park fence replacement, $10,000 Town Dock Gazebo replacement, $38,000 Waubuno Beack Mobi-Mat, $8,000 Big Sound Marina dock replacement, $140,675 (carried from 2015 budget)


Equipment Replacement Reserve

Item Projected Balance Jan

1, 2016 Transfers In per 2016

Budget Transfers Out per


December 31 2016

Municipal Office and Equipment $ 35,877 $ ‐ $ ‐ $ 35,877 Transfer from Building Replcement Reserve ‐ BOCC Roof now being debentured ‐ 114,505 ‐ $ 114,505 Rolling Stock 20‐year plan ‐ 85,495 (195,800) (110,305) $ 35,877 $ 200,000 $ (195,800) $ 40,077

Funding into the reserve is calculated as part of the 20-year funding model, this is an annual amount.

Funding from the reserve is for the following capital items, as part of the 20-year replacement schedule:

Hillcrest Backhoe, $50,000 Hillcrest Gator, $26,000 Hillcrest Tri Axle Float Trailer, $11,000 Trackless Boom Flail, $37,000 Parks Tractor, $35,000 Parks ATV, $8,000 Parks Mower, $20,000 Parks ATV Seeder, $8,800


$(50,000)

$‐

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

2016 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 Non‐Fleet Rolling Stock2016 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




Budget Ending Balance, December

31 2016

Municipal Office Building $ 156,792 $ ‐ $ ‐ $ 156,792 BOCC Building Reserves 158,888 ‐ (114,505) 44,383 Old Firehall 26,181 ‐ (25,000) 1,181 Natural Gas Facility Conversion 1,643 ‐ ‐ 1,643 CNR Station 21,200 ‐ ‐ 21,200 $ 364,704 $ ‐ $ (139,505) $ 225,199

Funding from this reserve is to reallocate funds from the BOCC, which will be completed through debenture, and fund equipment replacement which required a significant first year contribution to establish the funding model.

Fleet Replacement Reserve

Item Projected Balance Jan

1, 2016 Transfers In per 2016


Budget Ending Balance,

December 31 2016

Building Department Car Replacement $ 25,595 $ ‐ $ (25,595) $ ‐ By‐law Vehicle Replacement 17,681 ‐ (17,681) ‐

Fire Fleet and Major Equipment 169,044 ‐ (169,044) ‐

Transportation ‐ Fleet Reserve 240,000 ‐ (240,000) ‐

20 Year Fleet Replacement Strategy ‐ 479,039 (383,480) 95,559 $ 452,320 $ 479,039 $ (835,800) $ 95,559

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:

Snowplow, $200,000 Street Sweeper, $210,000 Operations pick-up, $60,000 Operations pick-up, $40,000

Operations pick-up, $40,000 Parks pick-up, $50,000 Building department vehicle, $25,000


The 2015 budget is proposing the adoption of a 20 year plan to fund the replacement of fleet. This would include:

Snowplows Sidewalk plows Vacuum truck Streetsweeper

Pick up trucks Building inspection vehicle Fire Department vehicles

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

2016 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 2016 to 2036

Closing Balance of Fleet Replacement Reserve Total Purchases For Year

Annual Funding Contribution to Fleet Replacement Reserve


IT Replacement Reserve

Item Projected Balance

Jan 1, 2016 Transfers In per 2016

Budget Transfers Out per


December 31 2016

Finance Department ‐ Software Replacement $ 81 $ ‐ $ ‐ $ 81 GIS System 2,700 ‐ ‐ 2,700 IT Capital Requirements ‐ 35,000 (10,000) 25,000 MS Office Upgrade 4,000 ‐ ‐ 4,000 $ 6,781 $ 35,000 $ (10,000) $ 31,781

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

Items Projected Balance Jan 1,




2016

Opening Balance $ 1,662,697 $ 982,261 $ (405,000) $ 2,239,958 $ 1,662,697 $ 982,261 $ (405,000) $ 2,239,958

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





2016

Opening Balance $ 3,334,331 $ 763,371 $ (510,000) $ 3,587,702 $ 3,334,331 $ 763,371 $ (510,000) $ 3,587,702

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, 2015 and a projected balance for December 31, 2016.

Reserve Fund Balances by Fund

Reserve Fund Projected

Balance, 2015 Interest Earned Transfer In Transfers Out Ending Balance,

2016 CP Station Reserve Fund $ - $ - $ - $ - $ - Capital Asset Legacy Reserve Fund 2,646,699 2,500 - - 2,649,199 Capital Replacement Reserve Fund 388,788 500 - - 389,288 Sewerplant Reserve Fund - - - - - Lot Levy Reserve Fund 84,396 - - - 84,396 Development Charges Reserve Fund 17,317 225 - - 17,542 Waterworks Reserve Fund 87,716 650 - - 88,366 Municipal Property / Parkland Reserve Fund 99,314 - - - 99,314 Parking Reserve Fund 327,727 4,000 - (137,725) 194,002 Sewer Development Reserve Fund 84,402 600 - - 85,002 Waubuno Reserve Fund - - - - - Pool Trust Reserve Fund 43,589 380 - - 43,969 EMS Severance Reserve Fund 529,735 5,500 - - 535,235 Fire Training Reserve Fund 7,436 70 - - 7,506 West Parry Sound Association Reserve Fund 1,383 - - - 1,383 EMS Surplus Reserve Fund 883,059 9,100 12,892 - 905,051 EMS Equipment / Capital Reserve Fund 378,555 3,900 331,922 (382,500) 331,877 Smelter Wharf 289,920 1,900 28,555 - 320,375 Bobby Orr Hall of Fame Reserve Fund 140,205 1,500 - - 141,705


Reserve Fund Projected

Balance, 2015 Interest Earned Transfer In Transfers Out Ending Balance,

2016 Public Transit Gas Tax Reserve Fund - - - - -

Total $ 6,010,239 $ 30,825 $ 373,369 $ (520,225) $ 5,894,208


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 Ending 2015 Interest Earned Transfer In Transfer Out Ending 2016 Town Discretionary Purposes $ 3,462,528 $ 7,000 $ - $ (137,725) $ 3,331,803 Water and Wastewater Purposes 172,118 1,250 - - 173,368 Land Ambulance Purposes 1,791,349 18,500 344,814 (382,500) 1,772,163 Lot Levy and Development Charges 101,712 225 - - 101,937 Third Parties 482,531 3,850 28,555 - 514,937

Total $ 6,010,239 $ 30,825 $ 373,369 $ (520,225) $ 5,894,208


Acronyms and Glossary of TermsBelow is a list of acronyms and a glossary of terms used throughout the budget document.

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 time 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 takes into account 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 in order 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 takes into account 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 particular time, including both broad guidelines and detailed practices and procedures.

Grant A monetary contribution, typically from one level of government to another, as a means 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 particular 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 according to 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 particular 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, similar to 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 particular 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.

Town of Parry Sound

Capital Request Summary

For Fiscal Year 2016

AdministrationMunicipal Office Status Priority Cost Taxes Debenture

Provincial Grant Federal Grant

-$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$

AdministrationInformation Technology Status Priority Cost Taxes Debenture


Laptop and Desktop Replacement Replacement 3 Star -

Serious Risk 10,000$ -$ -$ -$ Total 10,000$ -$ -$ -$ -$

Finance and POA Court ServicesInformation Technology Status Priority Cost Taxes Debenture


-$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$

Emergency ServicesFire Status Priority Cost Taxes Debenture


Pooled Firefighters Gear Replacement 4 Star -

Critical Risk 45,000$ 45,000$ -$ -$ -$

Personal Protective Equipment Replacement

5 Star - Legislative

Requirement 12,500 12,500 - - - Total 57,500$ 57,500$ -$ -$ -$

Town of Parry Sound



AdministrationMunicipal Office

Total

AdministrationInformation Technology

Laptop and Desktop ReplacementTotal

Finance and POA Court ServicesInformation Technology

Total

Emergency ServicesFire

Pooled Firefighters Gear

Personal Protective EquipmentTotal

Recoveries OtherInternal

Borrowing User Fees

2015 Carry Forward

(Reserves) ReservesReserve

Fund-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ 10,000$ -$ -$ -$ -$ -$ -$ 10,000$ -$


Borrowing User Fees

2015 Carry Forward


Fund-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ -$ -$

- - - - - - - -$ -$ -$ -$ -$ -$ -$

Town of Parry Sound



Emergency ServicesBy-Law Enforcement Status Priority Cost Taxes Debenture


Pay and Display Parking Meters Replacement 4 Star -

Critical Risk 30,000$ -$ -$ -$ -$ Total 30,000$ -$ -$ -$ -$

Development and Leisure Services Call-

Sign Status Priority Cost Taxes DebentureProvincial

Grant Federal Grant

Big Sound Marina - Dock B Replacement4 Star -

Critical Risk 410,000$ -$ 142,425$ -$ 126,900$

Building Department Vehicle Replacement4 Star -

Critical Risk 25,000 - - - -

Town Dock Gazebo Replacement4 Star -


Old Fire Hall Repairs Replacement4 Star -

Critical Risk 25,000 - - - - Total 498,000$ -$ 142,425$ -$ 126,900$

Development and Leisure ServicesParks and Recreation Status Priority Cost Taxes Debenture


Kinsmen Park Irrigation System - Soccer Field New

4 Star - Critical Risk 15,000$ 5,000$ -$ -$ -$

Waubuno Beach Mobi-Mat New4 Star -


Dog Park Fence Installation New4 Star -


BOCC Roof Repair Replacement4 Star -

Critical Risk 252,575 - 252,575 - - Total 285,575$ 5,000$ 252,575$ -$ -$

Town of Parry Sound



Emergency ServicesBy-Law Enforcement

Pay and Display Parking MetersTotal

Development and Leisure Services

Big Sound Marina - Dock B

Building Department Vehicle

Town Dock Gazebo

Old Fire Hall RepairsTotal

Development and Leisure ServicesParks and RecreationKinsmen Park Irrigation System - Soccer Field

Waubuno Beach Mobi-Mat

Dog Park Fence Installation

BOCC Roof RepairTotal


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ -$ 30,000$ -$ -$ -$ -$ -$ -$ 30,000$


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ 140,675$ -$ -$

- - - - - 25,000 -

- - - - - 38,000 -

- - - - - 25,000 - -$ -$ -$ -$ 140,675$ 88,000$ -$


Borrowing User Fees

2015 Carry Forward


Fund

-$ 10,000$ -$ -$ -$ -$ -$

- - - - - 8,000 -

- - - - - 10,000 -

- - - - - - - -$ 10,000$ -$ -$ -$ 18,000$ -$

Town of Parry Sound



Development and Leisure ServicesStockey Centre Status Priority Cost Taxes Debenture


Roof Replacement Phase 2 Replacement 4 Star -

Critical Risk 90,000$ -$ 90,000$ -$ -$

Table and Chairs Replacement Replacement4 Star -


Concrete Repairs - Front Deck Replacement4 Star -


Concrete Repairs - Back Door Replacement4 Star -


Back Door Replacement Replacement4 Star -

Critical Risk 5,000 - - - - Total 123,500$ -$ 90,000$ -$ -$

Public WorksOperations

Call-Sign Status Priority Cost Taxes Debenture


Snow Plow 07-140 07-140 Replacement

4 Star - Committed Purchase 200,000$ -$ -$ -$ -$

Hillcrest Backhoe 07-830 07-830 Replacement3 Star -

Serious Risk 50,000 - - - -

Cemetery Gator 07-930 07-930 Replacement3 Star -


Tri-Axle Trailer Replacement3 Star -


Trackless Boom Flail Replacement4 Star -


Streetsweeper 07-740 07-740 Replacement4 Star -


Town of Parry Sound



Development and Leisure ServicesStockey Centre

Roof Replacement Phase 2

Table and Chairs Replacement

Concrete Repairs - Front Deck

Concrete Repairs - Back Door

Back Door ReplacementTotal


Snow Plow 07-140

Hillcrest Backhoe 07-830

Cemetery Gator 07-930

Tri-Axle Trailer

Trackless Boom Flail

Streetsweeper 07-740


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ -$ -$

- - - - - 5,000 -

- - - - - 7,000 -

- - - - - 16,500 -

- - - - - 5,000 - -$ -$ -$ -$ -$ 33,500$ -$


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ 200,000$ -$

- - - - - 50,000 -

- - - - - 26,000 -

- - - - - 11,000 -

- - - - - 37,000 -

- - - - - 210,000 -

Town of Parry Sound






Hillcrest Cemetery - Chapel / Mausoleum Repair Replacement

4 Star - Critical Risk 20,000 20,000 - - -

Truck 08-270 08-270 Replacement

4 Star - Committed Purchase 60,000 - - - -









Kinsmen Tractor 07-850 Replacement4 Star -


Parks ATV 07-950 Replacement4 Star -


Parks Outfront Mower 07-925 Replacement4 Star -


Parks ATV #2 (seeder) Replacement4 Star -


Emily St Reconstruction Replacement

4 Star - Committed Purchase 1,525,000 - - 1,525,000

Town of Parry Sound



Public WorksOperationsHillcrest Cemetery - Chapel / Mausoleum Repair

Truck 08-270

Truck 08-010

Truck 08-070

Truck 08-040

Truck 08-250

Kinsmen Tractor 07-850

Parks ATV 07-950

Parks Outfront Mower 07-925

Parks ATV #2 (seeder)

Emily St Reconstruction


Borrowing User Fees

2015 Carry Forward


Fund

- - - - - -

- - - - - 60,000 -

- - - - - 40,000 -

- - - - - 40,000 -

- - - - - 40,000 -

- - - - - 50,000 -

- - - - - 35,000 -

- - - - - 8,000 -

- - - - - 20,000 -

- - - - - 8,800 -

- - - - - - -

Town of Parry Sound






William St Reconstruction (80% of construction) Replacement

4 Star - Committed Purchase 2,240,000 - - 1,898,550 341,450

Waubeek St Reconstruction (Engineering and design, pending funding approval) Replacement

4 Star - Committed Purchase 100,000 - - 100,000 -

OCIF Paving (Parry Sound Drive) Replacement

4 Star - Committed Purchase 205,063 - - 205,063 -

Bowes / Louisa Retaining Wall Phase II Replacement

4 Star - Critical Risk 115,000 - 115,000 - -

Total 5,040,863$ 20,000$ 115,000$ 2,203,613$ 1,866,450$

Town of Parry SoundTax-Supported



Total 6,045,438$ 82,500$ 600,000$ 2,203,613$ 1,993,350$

Finance and POA Court ServicesProvincial Offences Act Court Services



-$ Total -$ -$ -$ -$ -$

Town of Parry Sound




William St Reconstruction (80% of construction)Waubeek St Reconstruction (Engineering and design, pending funding approval)

OCIF Paving (Parry Sound Drive)Bowes / Louisa Retaining Wall Phase IITotal

Town of Parry SoundTax-SupportedTotal

Finance and POA Court ServicesProvincial Offences Act Court Services

Total


Borrowing User Fees

2015 Carry Forward


Fund

- - - - - - -

- - - - - - -

- - - - - - -

- - - - - - - -$ -$ -$ -$ -$ 835,800$ -$


Borrowing User Fees

2015 Carry Forward


Fund-$ 10,000$ -$ -$ 140,675$ 985,300$ 30,000$


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ -$ -$

Town of Parry Sound



Emergency ServicesLand Ambulance



Personal Response Unit Replacement 4 Star -

Critical Risk 65,000$ -$ -$ -$ -$

Ambulance x 2 Replacement4 Star -


Proflex Stretcher and IV Pole Replacement4 Star -


Audio visual equipment at bases New4 Star -


Server for EMS scheduling New4 Star -

Critical Risk 8,000 - - - - Total 371,000$ -$ -$ -$ -$

Public WorksWater / Wastewater



SPS #6 VFD Replacement 4 Star -

Critical Risk 35,000$ -$ -$ -$ -$

WW Truck Cap New

2 Star - Moderate

Risk 30,000 - - - -

Pump and VFD Replacement4 Star -


Wet well safety lids Replacement4 Star -


Wastewater Work Order System (Emaint) New

5 Star - Legislative

Requirement 5,000 - - - - Wastewater Treatment Plant Blowers Replacement

4 Star - Critical Risk 40,000 - - - -

Town of Parry Sound



Emergency ServicesLand Ambulance

Personal Response Unit

Ambulance x 2

Proflex Stretcher and IV Pole

Audio visual equipment at bases

Server for EMS schedulingTotal


SPS #6 VFD

WW Truck Cap

Pump and VFD

Wet well safety lids

Wastewater Work Order System (Emaint)Wastewater Treatment Plant Blowers


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ -$ 65,000$

- - - - - - 230,000

- - - - - - 48,000

- - - - - - 20,000

- - - - - - 8,000 -$ -$ -$ -$ -$ -$ 371,000$


Borrowing User Fees

2015 Carry Forward


Fund

-$ -$ -$ -$ -$ 35,000$ -$

- - - - - 30,000 -

- - - - - 200,000 -

- - - - - 60,000 -

- - - - - 5,000 -

- - - - - 40,000 -

Town of Parry Sound






Wastewater Treatment Plant - Sand Filters Replacement


Sludge Sensor Replacement Replacement

2 Star - Moderate

Risk 15,000 - - - - Wastewater Capital 405,000 - - - -

Water Pick-up Truck 08-053 Replacement


Water Treatment Plant - Flouride System Upgrade Replacement


SCADA Hardware Upgrades New3 Star -


Membrane Tank Coatings New4 Star -


CLA-VAL Replacement Replacement4 Star -

Critical Risk 25,000 - - - - Water Treatment Plant - HVAC System New


Water truck cap New

2 Star - Moderate

Risk 25,000 - - - -

Rotork Actuators Replacement4 Star -


Tractor / Blower for snow removal New3 Star -

Serious Risk 20,000 - - - - Water Capital 510,000 - - - - Total 915,000$ -$ -$ -$ -$

Town of Parry Sound



Public WorksWater / WastewaterWastewater Treatment Plant - Sand Filters

Sludge Sensor ReplacementWastewater Capital

Water Pick-up Truck

Water Treatment Plant - Flouride System Upgrade

SCADA Hardware Upgrades

Membrane Tank Coatings

CLA-VAL ReplacementWater Treatment Plant - HVAC System

Water truck cap

Rotork Actuators

Tractor / Blower for snow removalWater CapitalTotal


Borrowing User Fees

2015 Carry Forward


Fund

- - - - - 20,000 -

- - - - - 15,000 - - - - - 405,000 -

- - - - - 40,000 -

- - - - - 250,000 -

- - - - - 70,000 -

- - - - - 25,000 -

- - - - - 25,000 -

- - - - - 30,000 -

- - - - - 25,000 -

- - - - - 25,000 -

- - - - - 20,000 - - - - - - 510,000 - -$ -$ -$ -$ -$ 915,000$ -$

Town of Parry Sound



Town of Parry SoundAll Departments



Total 7,331,438$ 82,500$ 600,000$ 2,203,613$ 1,993,350$

Town of Parry Sound



Town of Parry SoundAll DepartmentsTotal


Borrowing User Fees

2015 Carry Forward


Fund-$ 10,000$ -$ -$ 140,675$ 1,900,300$ 401,000$

Documents

Staff Proposed Municipal Budget Fiscal Year 2016 · Staff Proposed Municipal Budget Fiscal Year 2016 Alternative Formats Available