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Township of Georgian Bluffs Committee of the Whole Agenda

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December 5, 2017, 1:00 p.m., Council Chambers

1. Call to Order

2. Declaration of Pecuniary Interest and the General Nature Thereof

3. New Business

a) Draft 2018 Operating and Capital Budgets

Presentation Proposed Capital Expenditures and Operating Budget Enhancements Proposed Capital Expenditures (Airport)

4. Public Question Period

5. Adjournment

GEORGIAN BLUFFS2018 DRAFT BUDGET

DECEMBER 5, 2017

A LOOK BACK AT 2017…

Georgian Bluffs Residential Tax Rate:

2016 2017 Change

Municipal .00523083 .00541069 3.4% increase

County .00357563 .00365995 2.4% increase

Education .00188000 .00179000 5.0% decrease

Total .01068646 .01086064

Combined1.6% increase from 2016 to 2017

2017 TAX RATE COMPARISON

2017 Tax Rates

Georgian Bluffs Owen Sound Meaford SBP Saugeen

Total Combined Residential Tax Rate 0.01086064 0.01662807 0.01329075 0.01096359 0.01071056

Taxes for assessment of:

$100,000 $1,086.06 $1,662.81 $1,329.08 $1,096.36 $1,071.06

$200,000 $2,172.13 $3,325.61 $2,658.15 $2,192.72 $2,142.11

$300,000 $3,258.19 $4,988.42 $3,987.23 $3,289.08 $3,213.17

$400,000 $4,344.26 $6,651.23 $5,316.30 $4,385.44 $4,284.22

$500,000 $5,430.32 $8,314.04 $6,645.38 $5,481.80 $5,355.28

REVIEW OF 2017 CAPITAL BUDGET

• Road work completed as per budget• Culvert work delayed to 2018• SLCC ice resurfacer ordered. Delivery expected in 2018• Derby Community Centre parking lot repair work not completed• Big Bay cemetery fencing not completed. Being brought forward in 2018 budget• Comprehensive zoning by-law in progress. To be completed in 2018• Inglis Falls Road Engineering and Design is ongoing

PROPOSED 2018 TAXES LEVIED BUDGET

2018 2017 ChangeOperating Funded by Taxation $7,265,377 $6,912,577 $352,800

Capital & Enhancements $1,994,000 $1,944,568 $49,432Funded by Taxation

Total $9,259,377 $8,857,145 $402,232

Increase in Municipal Rate over revenue neutral: 4.5%Increase in Municipal Rate over prior year: 2%

Increase in combined rate over prior year: 1.2%(Combined rate reflects 1% increase in county rate and unchanged education rate)

OPERATING BUDGET

Total Operating Expenditures: $10,425,950Total Operating Revenues: $3,159,073Taxes Levied for Operating purposes: $7,265,377

Operating Revenues Consist of:2018 2017

OMPF Funding: $834,500 $822,800Tax Penalty/Interest: $210,000 $210,000Investment Income: $50,000 $40,000Water Charges: $1,013,500 $957,000Bag Tag Fees: $225,000 $270,000Recycling Grant: $85,000 $65,000User Fees: $741,073 $701,823

INSURANCE

2017 Insurance Costs (including non-refundable PST): $600,950

2018 Insurance Costs (including non-refundable PST): $616,000

3% increase from prior year

Insurance costs are allocated to each department

SALARIES & BENEFITS DISCUSSION

Budgeted Expense 2017: $2,719,950Estimated 2017 Expense: $2,388,230Budgeted Expense 2018: $2,862,572

2018 Budget includes a 2% COLA

A detailed review of Salaries & Benefits was completed as part of the budget preparation.

Please refer to Salaries & Benefits Analysis Package.

COUNCIL OPERATING EXPENSES

Budgeted Expenses 2017: $231,750Actual 2017 expenses to Nov. 28/17: $196,780.33Budgeted Expenses 2018: $238,750

Summary of Changes:• 2% increase in salaries• Increased expense for committee meetings for each councilor by $1000 based on 2016 actuals• Monetary donations remain unchanged at $3000.

ADMINISTRATION OPERATING EXPENSES

Budgeted Expenses 2017: $776,500Actual 2017 Expenses to Nov 28/17: $ 678,715.49Budgeted Expenses 2018: $844,250

Summary of Changes:• $42,250 increase in salaries and benefits as discussed previously• $25,000 legal fees for Indian land claim moved from Capital & Enhancement Budget to operating

TREASURY OPERATING EXPENSES

Budgeted Expenses 2017: $463,700Actual 2017 Expenses to Nov 28/17: $451,377.85Budgeted Expenses 2017: $531,500

Summary of Changes:• $51,500 increase in salaries and benefits as discussed previously• $20,000 increase in Realtax fees. This is offset by increase in user fee revenues

BUILDING, PLANNING, BYLAW OPERATING EXPENSES

Budgeted Expenses 2017: $380,000Actual 2017 Expenses to Nov. 28/17: $342,279Budgeted Expenses 2018: $401,000

Summary of Changes:• Increase in salaries of $21,000 as previously discussed

OPERATIONS OPERATING EXPENSES

2 groups: Operations Administration and Roads

Operations Administration Budgeted Expenses 2017: $534,550Actual 2017 Operations Admin Expenses to Nov. 28/17: $500,008.84Operations Administration Budgeted Expenses 2018: $453,500

Summary of Changes:• Decrease due to elimination of public works supervisor position

ROADS OPERATING EXPENSES

Budgeted 2017 Roads Expenses: $1,506,500Actual 2017 Expenses to Nov. 28/17: $1,404,493.33Budgeted 2018 Roads Expenses: $1,756,450

Summary of Changes:• Increase in salaries & benefits of $135,469 as previously discussed• Increase in repairs and maintenance budgets for large machinery/vehicles. Increased from $3000/vehicle to

$5000/vehicle• Increase in snow plowing rental budget of $75,000 due to assumption of roads

GARBAGE & RECYCLING OPERATING BUDGETS

Budgeted 2017 Expenses: $686,500Actual 2017 Expenses to Nov. 28/17: $968,024Budgeted 2018 Expenses: $628,500

Summary of Changes:• 2017 actual greater than budget due to landfill covering costs. Will be funded from reserves• Decrease in 2018 budget due to landfill closure. Savings on salaries and equipment maintenance• Addition of cost for tipping fees at Miller Waste

RECREATION OPERATING BUDGET

Budgeted 2017 Expenses: $768,100Actual 2017 Expenses to Nov. 28/17: $709,520.78Budgeted 2018 Expenses: $811,250

Summary of Changes:• Increase in salaries and benefits of $13,800• Increase in Mount Pleasant Cemetery expenses of $8,500. Increase is offset by increase in cemetery user fees• Increase in Heat & Hydro budget at the SL arena of $15,000• Increase in Water budget at the SL arena of $4,000

SUMMARY OF CHANGES IN OPERATING BUDGET

2018 2017 Change

Departmental Operating Budgets $5,665,200 $5,347,600 $317,600 

Wiarton Fire Agreement $73,000 $75,000 ($2,000)

Intertownship Fire Depart $677,000 $663,600 $13,400 

Grey Sauble Conservation $174,750 $168,000 $6,750 

OPP Contract $1,589,500 $1,563,500 $26,000 

Airport $404,000 $404,800 ($800)

Biodigester $110,000 $110,000 $0 

Library Board $327,000 $304,000 $23,000 

Loan repayments & other $390,500 $385,200 $5,300 

Water Expenses $1,013,500 $957,500 $56,000 

$9,979,200 $445,250

Less: Increase in revenues ($92,450)

Increase in taxes levied $352,800

2018 CAPITAL AND ENHANCEMENTS

2018 2017

Total Capital and Enhancements Budget $2,828,500 $2,637,900

Amount funded by Reserves ($365,000) ($280,200)

Amount funded by Grants ($469,500) ($413,132)

Capital Expenses funded by Taxation $1,994,000 $1,944,568

PLEASE REFER TO CAPITAL AND ENHANCEMENTS PACKAGE

AIRPORT BUDGET

2018 2017

Operating Expense $419,500 $360,850

Capital Expense $140,000 $211,000

Airport Generated Revenues ($155,500) ($127,050)

Transfer from Reserves $0 ($40,000)

Amount Funded by GB $404,000 $404,800

Please refer to Airport Budget Package

Replace/New DescriptionTangible Assets 

CapitalAsset Not Capital

One Time Special Project

Enhancement (Continual Financial 

Commitment)ACCT

Contribution from Reserves

Grant Taxation Comments

OPERATIONSReplace Double Surface Treatment Kemble Rock Road $70,000 $70,000 Note 1Replace Double Surface Treatment Concession 21 $126,000 $68,500 $57,500 Note 1Replace Double Surface Treatment Scott Street $12,000 $12,000Replace Double Surface Treatment Concession 11 $60,000 $60,000Replace Double Surface Treatment Ledgerock Road $68,000 $62,500 $5,500 Note 2Replace Double Surface Treatment Mountain Lake Road $26,000 $26,000Replace Double Surface Treatment Mountain Lake Drive $26,000 $26,000Replace Double Surface Treatment John Street $3,000 $3,000Replace Double Surface Treatment Sideroad 12 $135,500 $135,500 Note 2Replace Double Surface Treatment Vault Works Road $31,000 $31,000Replace Single Surface Treatment Concession 24 $30,000 $30,000Replace Single Surface Treatment Sideroad 115 $36,000 $36,000Replace Single Surface Treatment Wilcox Sideroad $29,000 $29,000Replace Hot Mix Paving Old Mill Road $133,000 $133,000 Note 2Replace Culvert Replacement on Sideroad 15 $50,000 $50,000 Note 3Replace Guardrails on Kemble Rock Road $25,500 $25,500Replace Guardrails on Bridge Approaches $200,000 $200,000New Inglis Falls Road Engineering $160,000 $160,000New  Tailgate Asphalt Spreader $5,000 $5,000 Note 3

Replace Furnace at Keppel Shop $10,000 $10,000New East Linton Water Extension $40,000 $40,000

Replace Future Capital‐ Roads $400,000 $400,000Replace Future Capital‐ Bridges $200,000 $200,000Replace Future Capital‐ Operation Vehicles $300,000 $300,000

CORPORATE SERVICESNew Mount Pleasant Columbarium  $35,000 $35,000New HR Review Services $25,000 $25,000New Election $60,000 $60,000

Replace Future Capital‐ Administration $50,000 $50,000Replace Future Capital‐ Hardware/Software $75,000 $75,000Replace Office Furniture $10,000 $10,000

2018 Enhancements/Capital Staff Recommendations

RECREATIONReplace Future Capital‐ General Parks $80,000 $80,000 Note 4New Fence Posts on Rail Trail $10,000 $10,000New Big Bay Cemetery Fencing $10,000 $10,000 Note 3New Generator at SL Arena $65,000 $65,000 Note 3

Replace Ice Resurfacer $80,000 $80,000 Note 3Replace 3/4 Ton Pickup Truck & Plow Equipment $55,000 $55,000Replace Zero Turn Lawn Mower $25,000 $1,000 $26,000Replace 50 HP Motor Replacement Compressor 1 $8,000 $8,000New Animal Proof Garbage Bins (Parks) $5,000 $5,000New Defibulators (SLCC Hall) $2,500 $2,500

Replace Tires Kubota L3240 $2,500 $2,500Replace Big Bay Dock Repairs $20,000 $20,000Replace Washroom Fixtures (SLCC Arena & Ball Diamond) $2,000 $2,000New Balmy Beach Dock Equipment $1,000 $1,000

Replace Arena Safety Netting (Supply & Install) $15,000 $15,000New Arena Supplies (Net repairs, glass) $2,500 $2,500

Replace Overhaul Compressor #2 (SLCC) $10,000 $10,000New SLCC Compressor Room Water treatment $3,000 $3,000

$2,694,000 $5,500 $125,000 $4,000 $365,000 $469,500 $1,994,000

GRAND TOTAL $2,828,500Note 1 OCIF Forumla funding for 2018 is $138,500Note 2 Gas Tax funding for 2018 is $331,000Note 3 Project was budgeted for in 2017 but  not completed. Unspent funds were transferred to reserves at the end of 2017Note 4 When the dasher boards were bought in 2017, committee directed that $80,000 be contributed to reserves in 2018 to replenish reserves spent

Description Tangible Assets Capital One Time Special ProjectEnhancement (Continual Financial Commitment)

Phase #1 Fuel Pumps $120,000.00Deicing $5,000.00

Automatic Gate Repair $5,000.00SMS Audit $10,000.00

Total $130,000.00 $0.00 $10,000.00

Grand Total $140,000.00

2018 Enhancements/Captial Staff Recommendations