HomeMy WebLinkAbout2011-01-20 SFINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 CITY OF KITCHENER
The Finance and Corporate Services Committee met this date commencing at 9:02 a.m.
Present: Councillor J. Gazzola - Chair
Mayor C. Zehr and Councillors S. Davey, B. Vrbanovic, Y. Fernandes, K. Galloway, P.
Singh, B. Ioannidis, Z. Janecki, F. Etherington and D. Glenn-Graham.
Staff: C. Ladd, Chief Administrative Officer
D. Chapman, Deputy CAO & City Treasurer, Finance & Corporate Services
J. Willmer, Deputy CAO, Community Services
P. Houston, Deputy CAO, Infrastructure Services
J. Evans, Director of Revenue
C. Smith, Director of Financial Planning
B. Johnson, Director of Accounting
R. Regier, Executive Director, Economic Development
H. Gross, Director, Project Administration & Economic Investment
R. Gosse, Director, Legislated Services & City Clerk
L. MacDonald, Director, Legal Services & City Solicitor
J. Witmer, Director of Operations
M. May, Interim Director, Human Resources
S. Turner, Director, By-law Enforcement
M. Hildebrand, Director, Community Programs & Services
C. Fletcher, Director of Facilities Management
L. Gordon, Director of Supply Services
M. Seiling, Director of Building
G. Murphy, Director of Engineering
W. Malcolm, Director of Utilities
A. Pinard, Director of Planning
K. Baulk, Director of Enterprise
J. McBride, Director of Transportation Planning
T. Beckett, Fire Chief
R. Hagey, Manager of Financial Planning
R. LeBrun, Manager of Accounting
G. Hummel, Manager, Park Planning, Development & Operations
C. Bluhm, Manager, Downtown Community Development
J. Billett, Committee Administrator
C. Goodeve, Committee Administrator
FCS-11-005 - 2011 OPERATING BUDGET
1.
The Committee was in receipt of Finance and Corporate Services Department report FCS-11-
005, dated January 6, 2011 concerning the City’s 2011 Operating Budget, together with a
consolidated budget summary by Department / Object and Budget Issue Papers for specific
items. In addition, the Committee was in receipt this date of additional issue papers and
changes to the original Operating Budget package.
Ms. C. Ladd provided a high-level overview of the 2011 Operating Budget. She advised that a
1.94% property tax increase is being proposed for 2011, which equates to an additional $18 a
year, or $1.50 a month impact on the average homeowner in Kitchener. She stated that a
2009 Environics survey indicated that residents value high services over low taxes by a ratio of
more than 2:1. She added that BMA Management Consultants Inc. has identified that
Kitchener residents enjoy a relatively low tax burden and Kitchener has the sixth lowest
property taxes in Ontario for municipalities with populations greater than 100,000. She stated
that this budget submission is the culmination of over 10 months of work by staff to provide a
balanced approach to preserve the financial well-being of the City.
Councillor J. Gazzola suggested that when the Storm Water Management (SWM) fee is taken
into consideration, the proposed 2011 tax levy increase is greater than 8%. He estimated that
approximately $1.9M would need to be cut from the Operating Budget to avoid having to
increase the property tax levy for the coming year. He commented that in his opinion finding
these reductions should be the goal of this Committee and encouraged members to put
forward ideas as to how this might be accomplished.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 8 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
Councillor Z. Janecki spoke in support of the comments made by Councillor Gazzola. He
suggested that the Committee should go even farther and attempt to have a negative impact
on the tax levy.
Mayor C. Zehr offered that the Committee should be cautious of pursuing short-term gains,
which may result in long-term pain. He noted that it is incumbent upon the Committee to
provide definitive direction to staff specifically indicating the areas where potential cost savings
could be achieved.
BUDGET OVERVIEW
Mr. D. Chapman presented the Operating Budget submission, advising that it has been
developed in accordance with Council’s 2011 Budget guidelines. He stated that unless items
were covered by a contract or were non-discretionary in nature, such as hydro rate increases,
direction was given to staff to either hold the line, or implement a 3% reduction. In addition, it
was made clear that no requests for additional tax supported Full Time Employees (FTEs)
would be considered through this budget process; unless they are related to the creation of
new facilities, or could reduce overall costs within the budget. He commented that the
proposed Operating Budget supports current service levels but does not enhance them with
two exceptions, one being the new Storm Water Utility. He noted that when that business
case was approved in 2010, costs were shifted from the Operating Budget and the service
level was increased to fund the advanced capital program. The other exception was for new
facilities, such as the new community centres coming on stream in 2011, which represent a
new service level to the community.
Mr. Chapman advised that two factors have significantly influenced the 2011 Operating
Budget, the first being that the City enjoys a relatively low tax burden. Whether rate increases
are examined over the past 5-10 years or an evaluation is made with other municipalities in the
province, the City is shown as having a comparatively low tax burden. He added that there is
also a shift from the tax base to the rate base this year for the Storm Water Utility. He stated
that those two factors combined provide an opportunity to address sustainability issues within
the budget. He indicated that the first is to eliminate the City’s reliance on the Tax Stabilization
Reserve Fund. Over the past several years, that Fund has become depleted as it has been
used to support and mitigate property tax increases; however, there is no balance from which
the City can draw continually going forward to maintain a lower property tax increase. He
noted that this proposal accounts for approximately 1.5% of the levy change in 2011.
Another item related to long-term sustainability, is the dividend from the Golf Enterprise. Mr.
Chapman advised that since its inception, the Golf Enterprise has paid a dividend to the City,
with a policy that sets a minimum level for the dividend and it has increased beyond that over
time. He stated that the Golf Enterprise is no longer able to support that higher level of
dividend, and accordingly a proposal is being put forward to reduce the dividend back to the
original level provided for under the policy. He noted that if this occurs it would support
programming changes to make that Enterprise sustainable.
Mr. Chapman stated that the last significant adjustment in this budget is a reduction to
gapping. He advised that the City has a vacancy management program that requires the
gapping of positions for a certain period of time; thereby representing a savings in the budget.
He added that when considering historic turnover rates in a 12-week gapping period, which is
the target, the current budget level is not sustainable. Accordingly, there is an $800,000.
reduction proposed to address this in 2011.
Questions were raised regarding the unemployment statistics included in the presentation and
staff was requested to provide information on the number of City employees that were laid-off
or became unemployed last year. In addition, information was also requested on the kind of
jobs created in Kitchener (manufacturing / commercial), as well as, bankruptcy and foreclosure
rates. Further information was requested on statistics identifying how seniors and persons
with fixed incomes cope with tax increases. In terms of inflation, the annual change in
Consumer Price Index (CPI) was 3% as of November 2010, with December results to be
released on January 25, 2011. The more recent figures will be provided as part of future
presentations on the 2011 Budget.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 9 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
Mr. Chapman reviewed the proposed tax rate increase, including and excluding the Economic
Development Investment Fund (EDIF), relative to the consumer and municipal price indices
over the past ten years. He stated that reasonable annual tax increases, combined with the
ongoing budget efficiencies and reductions, has enabled the City to keep property tax
increases in line with the rate of inflation. In addition, tax increases, both including and
excluding EDIF, have remained below the cumulative Municipal Price Index (MPI). In
response to questions, he clarified that what this shows is that EDIF has accounted for a
significant portion of the tax increases. He added that if this trend line were to be forecasted
out further it would show the EDIF projection as decreasing, as at this time, there is no
commitment to make EDIF permanent. Therefore, as debt service costs decline over time the
two projections would align with each other.
The Committee next reviewed a comparison of municipal costs for an average household
between Kitchener and the Cities of Waterloo and Cambridge, showing that Kitchener is in the
middle range. Mr. Chapman pointed out that the total taxes for Kitchener of $2,810. includes
City, Regional and School Board taxes, with the City tax potion of that being $922. He agreed
to report back with the group average for final Budget Day. In reviewing the utilities costs paid
by the average homeowner in each of the three cities, he noted that the major difference is the
costs for natural gas. He explained that for 2010 the cost of gas in Kitchener was
approximately $460 higher than the other two cities. He stated that this is a temporary
difference and relates to purchasing strategy and a credit given by Union Gas to their
customers. It was suggested that for future comparisons, it be shown what a Kitchener
resident would have paid for gas over a ten-year period compared to a resident of Cambridge
or Waterloo.
Assessment growth was reviewed, showing fluctuations over the past ten years with a
projection of 2.08% for 2011. This is a modest improvement over the last few years, with the
Regional average being 2.5%. Supplementary taxes were reviewed and Mr. Chapman noted
that the proposed budget for 2011 is $1M, which is a $200,000. increase from 2010. He
commented that supplementary taxes for 2010 were much higher than the historic trend and
what was forecasted. This is resultant to new multi-residential constructions coming on late in
the year, which are not expected for 2011. He cautioned against an increase beyond the
recommended $200,000., as budgets for volatile items such as this are set based on historic
averages. He added that the likely outcome would be a deficit in this area, noting that there is
no capacity within the Tax Stabilization Reserve Fund to account for such an occurrence.
The Committee reviewed the City’s investment yields and were advised that as of November
2010, the average short-term yield had dropped by over 45 basis points compared to the 2009
average of 1.4% to 0.94% as of November 2010. Mr. Chapman noted that the Bank of
Canada’s targeted overnight rate is expected to remain at 1% into mid-2011, at which time a
gradual rate increase is projected but not anticipated to be any higher than 2% by year-end.
Questions were raised regarding the City’s investment process and staff agreed to report back
with information comparing how the City’s investments performed versus “The ONE Fund”
(The Public Sector Group of Funds).
Mr. Chapman advised that the projected 2011 levy increase of 1.94% is net to the transfer of
Storm Water Management costs to a rate based enterprise. Water and Sanitary Sewer rates
are forecasted to increase by 6.9%, which is primarily driven by the increase in the Region of
Waterloo’s costs for wholesale water and wholesale wastewater treatment. He noted that a
modest decrease to the Natural Gas rate of -2.4% is forecasted for the end of the winter
heating season, being April 2011; and is dependant upon how much inventory flows through
the Gas Utility. He advised that the impact of the overall rate increase on the average
homeowner would be $169. per year.
In response to questions regarding cross subsidization of Water and Sanitary Sewer Utilities,
Mr. Chapman confirmed that legislatively it is mandated that those enterprises are to be
isolated and cannot be used to subsidize the rate base. He added that municipalities are to
have a capital plan to fund requirements for water and wastewater and currently the City is not
fully funding its requirements; and therefore, there is no capacity for a dividend to the tax base.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 10 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
Questions were raised as to how much of the 2010 rate would have gone toward Storm Water
Management and Mr. Chapman advised that the shift is 6%, which equates to approximately
$60. He pointed out that much of that charge relates to the approved increased level of
service. It was noted that if Storm Water Utility was not implemented then funding for the
increased services, from $7M to $13M, would have come from the residential tax base. Mr. J.
Willmer noted that under the old system, an unfair portion of the City’s Storm Water
Management costs were assessed to the residential sector, where the new system provides a
more equitable allotment of a majority of costs to the industrial sector. Accordingly, the typical
homeowner would have over paid under the old system for this increased level of service.
The Storm Water Management Credit System was discussed. Mr. G. Murphy advised that the
Credit System is anticipated to be presented for Council’s consideration in the fall of 2011; with
the expectation that it would be retroactive to the beginning of this year. He added that
information regarding the amount of the average credit would be brought forward as part of the
Credit System presentation.
TAX SUPPORTED OPERATING
Mr. Chapman then reviewed the proposed Tax Levy Change Summary and the detailed listing
of items included in the change. He explained that proposed changes from the 2010 budget
including shifting the Storm Water Management component out of the tax base, amounts to an
increase of 0.78%. When added with the Economic Development Investment Fund (EDIF) of
1.16%, the proposed tax levy increase for 2011 is 1.94%. Mr. Chapman then reviewed some of
the items impacting the tax levy change and the associated Issue Papers.
Issue Paper #53 - Storm Water Management (SWM)
Mr. Chapman advised that in creating the SWM utility and shifting expenditures out of the tax
base, this will have a positive impact on the tax levy change of -6.43%.
Issue Paper #2 - Tax Stabilization Reserve Fund (TSRF)
Mr. Chapman advised that historically the TSRF has been used as a budgeted funding source
to reduce the need for tax rate increases. This has resulted in depletion of the reserve to the
point where it is approximately 0.3% of the net tax levy; whereas, it is recommended that the
reserve should be maintained at 5 - 15% of the levy. Mr. Chapman advised it is being
recommended that the budgeted transfer from the TSRF be eliminated allowing the reserve to
build with year-end surpluses and to be used to fund only year-end operating deficits. This will
add 1.55% to the tax levy.
Councillor B. Vrbanovic suggested that perhaps the annual dividend from Kitchener-Wilmot
Hydro could be transferred to the TSRF. Mr. Chapman advised that this will impact the capital
th
budget which will be discussed in detail on February 4.
Issue Paper #6 - Gapping Revenue
Mr. Chapman advised that gapping is an approved process whereby unused salary and fringe
benefit dollars during a staff vacancy are transferred from the departmental operating budgets
to the gapping budget. From 2008 to 2010, the budgeted targets have not been met creating a
growing deficit of $1.3M. He advised that it is being recommended to reduce the budgeted
amount to $800,000. which if accepted, will impact the tax levy negatively by 0.82%. Councillor
J. Gazzola requested more detail on the gapping budget over the past 3 years and the actual
impact of reducing this budget.
Issue Paper #5 - Pay Grid Collapse
Mr. Chapman explained that in 2008 Council approved a phased-in adjustment to City pay
structure which included the collapse of the pay grids from 25 bands to 14. 2011 is the final
year of the phase-in and represents an impact to the budget of 1.12%. Council requested
information on salary increases over the past 5 years compared to the rate of inflation and the
impact of the collapsed pay grid post-2011.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 11 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
Issue Paper #4 - Ontario Municipal Employee Retirement System (OMERS) & Fringe Benefits
Mr. Chapman advised that OMERS will be increasing the employer/employee contributions by
1% over the next 3 years. This will impact the budget negatively by 0.63%. Staff provided
information on the fringe benefits components and the percentages of each component. The
Committee requested detailed information on fringe benefits and a comparison between what
is provided to City staff and private industry. In addition, it was requested that information be
provided on the connection of management salary increases with CUPE Local 791 increases
and how this could be changed. It was pointed out that in the past, there was an OMERS
contribution ‘holiday’ when the City did not pay into the fund and the savings during those
years was transferred to the TSRF. The Committee requested more information on the funding
transfer.
Issue Paper #52 - Parking Enterprise
The Committee was advised that the creation of a Parking Enterprise will result in a net impact
on the budget of 0.51%.
Issue Papers #30 & 33 - Bridgeport & Kingsdale Community Centres
Staff advised the Committee that the new Kingsdale Community Centre is planned to open in
March 2011 and therefore, there is a need to budget additional funds for increased facility and
staffing costs. The renovated Bridgeport Community Centre is expected to re-open in the
spring of 2011 and there will be increased costs for additional staffing. This will impact the
2011 tax levy by 0.23% and 0.18% respectively. The Committee requested more details on the
increased costs for 2011 and future years, as well as, options to mitigate and/or defer costs
beyond 2011.
Issue Paper #35 - McLennan Park
Mr. G. Hummel advised that with infrastructure funding, the City was able to complete all four
phases of McLennan Park in 2010 and with the park now fully operational, additional funding is
required for increased utilities and park maintenance. Mr. Hummel added that up to now the
park has been running a deficit. Mr. Chapman advised that staff will prepare an additional
Issue Paper with more information on costs and a comparison between 2010 and 2011.
Issue Paper #32 - Increased Size of Council
Mr. Chapman advised that the proposed increase of 0.31% in the budget under this item
reflects additional costs of increasing the size of Council from 7 to 11. He pointed out that the
proposed costs include an FTE which is currently vacant. Ms. C. Ladd advised that the staffing
position has not been filled to allow enough time to pass to see if it is actually required. She
suggested that the FTE should remain in the budget until this is determined.
Issue Paper #31 - Capital Policy Growth
Mr. Chapman advised that it has been the policy of Council to ensure that any increases in
debt charges from one year to the next do not exceed assessment growth. As well, overall
contributions from the tax base and debt charges will not increase more than assessment
growth plus inflation. To ensure this remains, it is recommended that the budget include
additional capital funding of $100,000. being an increase of approximately 0.1%. Councillor J.
Gazzola asked if this could be reduced. Mr. Chapman advised any reduction will have an
effect on the 10 Year Capital Forecast. Councillor Glenn-Graham requested information on the
impact of a reduction with respect to the policy.
Issue Paper #8 - Operations to Service Growth
Mr. J. Witmer advised that analysis of the past 7 years has shown the Operations Division has
been under-budgeted by approximately $1.3M. In order to address this shortfall and provide a
more realistic budget, an increase of $700,000. is recommended, together with elimination of
gapping contributions. The Committee requested further information on staffing issues
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 12 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
including the 9 unbudgeted FTE positions, changes in job classifications and if using more part
time staff and/or utilizing private contractors would have a benefit.
Councillor Z. Janecki inquired as to the impact on the budget related to the legislation requiring
sidewalk repairs. Mr. Witmer advised the legislation requires annual inspection of all sidewalks,
and repairs to be made within 14 days. In regard to repairs, he explained that temporary
repairs are made by using asphalt and permanent repairs are made by replacement, grinding
or mud-jacking. The Committee requested more information on costs of the various repair
options and claims made against the City with respect to sidewalk trip hazards.
Mr. Chapman advised that the net impact of the items discussed increases the tax levy by
0.78% and when added to EDIF, the total increase being proposed is 1.94%.
BOARDS
Centre In The Square (CITS) and Issue Paper #10
Mr. J. Grant, General Manager, CITS, advised that for the first time the Centre is requesting an
additional grant over and above the target budget set by the City. The additional funding will
increase the budget by 6.54% bringing the total requested budget increase up to 9.04%. Mr.
Grant explained that 2010 was a difficult year, in that, ticket sales decreased 30% from 2009
and it is expected this trend will continue over the next 2 years. He added that steps have been
taken to reduce expenditures including staff layoffs, no salary increases for non-union staff and
reduction in use of contractors. In answer to questions raised by the Committee, Mr. Grant
explained that in the past, year-end surpluses or deficits is divided equally between the City
and CITS; however, the 2010 year-end figures are not ready and therefore, it is unknown at
this time if there will be a surplus or deficit. Councillor J. Gazzola suggested that should the
additional grant not be given, the City will end up splitting any deficit at year end.
Kitchener Public Library (KPL) and Issue Paper #34
Ms. S. Lewis, CEO - KPL, advised that the Library is requesting an additional $37,000. over
and above the target budget which will increase the 2011 budget from 2.50% to 2.93%. Ms.
Lewis explained the additional funds are required to complete the phase-in of the Radio
Frequency Identification (RFID) program. Ms. Lewis added that Provincial grants to libraries
have been fixed since the 1990’s and the RFID program was implemented not to reduce staff
but to eliminate the need for additional staff to handle the increased circulation of materials. If
the required funds are not granted, the library will have to reduce in other areas such as
acquiring books and other resources.
The Committee then recessed at 12:45 p.m. and reconvened at 1:20 p.m. with all members present.
ENTERPRISES
Storm Water Utility
Mr. D. Chapman advised that the Utility is new to Kitchener effective January 1, 2011 to
provide dedicated funds for the storm water component of capital improvement projects. Cost
reductions in the tax base, as well as in the water, sanitary and gas budgets, have been made
to provide for the shift to a storm water utility model. It was pointed out that capital transfers
from the Utility will be an important consideration on February 4 during capital budget
deliberations. It was further noted that a new Storm Stabilization / Capital Reserve is being
established and transfers to the reserve are not anticipated until 2013.
Concerning transfers to the storm water stabilization / capital reserve, it was noted that the
reserve will serve to provide funding for rehabilitation / retrofit of storm water ponds or
additional storm water in roads development, details of which will be provided in review of the
capital budget. Mr. Chapman provided clarification of the projected deficit in 2011, advising
that the deficit has no relation to the tax base, as it is self-contained within the Utility and is
anticipated to be recovered over 2011-2012 through payment of interest charges to the Utility.
Questions were raised concerning certain operating activities to benefit from storm water utility
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 13 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
funds, including street sweeping and leaf collection. Mr. G. Murphy advised that a variety of
services and activities were reviewed as part of the feasibility study in respect to the handling
of quantity and/or quality of water stemming from community properties. The activities referred
to generate either sediments and/or debris flowing from properties into the water course or
storm water ponds, that results in legitimate activities directly related to storm water
maintenance.
Staff agreed to provide more detailed information concerning the activities included in the
Operating Expense account for the Utility.
Ms. Mary Ann Wasilka, resident, voiced concerns related to potential increases in rental rates
as a result of landlords being charged a storm water fee and the impact same would have on
the ability of low income renters to afford higher rates. She requested that consideration be
given to add the category of multi-residential to those that will be eligible to apply under a
credit program and that credits for multi-residential also be retroactive to January 1, 2011.
Mr. G. Murphy clarified that staff was given Council direction to develop a credit policy which
will come forward for consideration at a future date and which will include provision for multi-
residential within the classifications of the residential category. It was also noted that grants
have been approved for places of worship and/or charitable organizations whose storm water
rates will be 100% subsidized through the tax levy.
Mr. Murphy agreed to provide the Committee with copies of previous reports on the Storm
Water Utility for purposes of background information.
TAX SUPPORTED OPERATING
The base inflation rate was reviewed in conjunction with Issue Paper #15 (Response to
Council Questions) and Mr. Chapman advised that the single largest contributing factor is
salary and wages. He also pointed out that a detailed itemization of “Other Expenditures”
totalling $273,000 was provided in Item 10 of Issue Paper #15. It was noted that 2011 salaries
and wages is based on 2010 actuals plus a 2.5% estimated inflationary increase, the latter of
which is to be finally determined through contract negotiations.
Staff agreed to provide additional details concerning recent awards resulting from municipal
contract negotiations and the impact of freezing management position salaries within the
Corporation. Mr. M. May advised that rough estimates pertaining to freezing of management
position salaries would equate to approximately $170,000; however, he pointed out that these
positions have already experienced a decrease of 1% in 2010 through reduction in the
inflationary increase from 3 to 2%.
Questions were raised concerning user fees and Mr. Chapman advised that the budget
guideline provides a rate increase of 2.5% in 2011, with some fees projected at higher or lower
than the guideline for specified reasons. It was noted that user fees would normally be
approved in the fall of the previous year, becoming effective on January 1 of the new year;
however, in an election year the process is delayed. Accordingly, the budget impact reflects a
2 month loss of inflationary increases for user fees in 2011 as new fees / charges will not be in
place until March 1.
The 10 Year Tax Rate Impact Projection for the years 2012 to 2021 was reviewed, ranging
from 4.15% in 2012 to 1.21% in 2021. Mr. Chapman advised that pressures impacting
projections in the first few years of the forecast can be attributed to the impact of the OMERS
employer / employee pension rate increases over the next three years; as well as, funding
commitments to capital projects including expansion of the main Library and the Centre Block
development. Mr. Chapman advised that decreased projections beyond 2013 relate to
retirement of EDIF in 2014 and associated reductions each year thereafter as the debt levy is
no longer required.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 14 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
Issue Paper #7 - Art Sustainability Fund
An annual contribution of $225,000. to the Arts and Culture Sustainability Fund, currently
unfunded in the budget, is recommended in 2011 at an impact of 0.23% to the levy increase.
Ms. C. Ladd provided a brief overview of the origins of the Fund and agreed to circulate the
position paper created by the Prosperity Council Task Force on Creative Enterprise which
dealt with the whole issue surrounding the proposal to provide sustainable funding for the
community’s key arts organizations.
The impact of not allocating these dollars in 2011 was questioned and Ms. Ladd advised that
in such instance the program benefactors would not receive allocations this year, suggesting
that this may jeopardize the entire Regional initiative of advancing the community platform
through creation of an enabling body. It was further noted that the Region of Waterloo has
made budgetary provisions in 2011 of $500,000 and the City of Waterloo $75,000; while the
City of Cambridge has committed to funding in 2012. Ms. Ladd added that this initiative is also
to be used to attract industry talent to the community to remain competitive and ensure
potential economic growth is identified by laying a key foundation to attract new business.
Historical contributions per capita from area municipalities to the arts and culture sector was
requested. Mayor C. Zehr commented that the per capita contributions are significantly
different, with Kitchener’s contributions higher than other area municipalities due in part to the
Centre In The Square. Mayor Zehr stated that over time, Councils must work to achieve a
more equitable approach and in the interim, the sustainability fund provides time to pursue a
solution. He asked that patience be exercised to allow development of this initiative to go
forward and that consideration be given to the long term benefit.
Issue Paper #13 - Turf Operations
Annual operating funds in the amount of $179,720. for Turf Operations, currently unfunded in
the budget, was recommended in 2011 at an impact of 0.18% to the levy increase, to support
two additional trim crews to meet turf cutting targets.
Mr. G. Hummel responded to questions, advising that numerous options to address cutting
targets in house have been explored, including reallocation of staffing, shift work and use of
overtime. He stated that more equipment is needed now to handle a growing volume of turf
and at this point in time, it makes more sense in the long term to add more crews. He added
that naturalization methods have been explored including partnering with property owners to
maintain naturalized cul-de-sacs, as well as, a pilot project to provide natural plantings along
walkways. He pointed out that naturalization equates to a 5 year program, as it takes at least
that length of time from initial installation for the plantings to reach maturity and comes with
associated maintenance issues that in part can be attributed to legislated bans on use of
pesticide/herbicides. The potential to contract out turf cutting was questioned. Mr. Hummel
advised that contracting out has to be negotiated as this service operates within a unionized
environment, adding that the issue of how to achieve contracting of cul-de-sac cutting is under
continual discussion with unionized staff. The potential to make do with one additional crew
was questioned and Mr. Hummel advised that while it could be done, it would be difficult to
maintain cutting targets given the volume of turf to be cut.
Issue Paper #9 - Park Sanitation
It is proposed to purchase a park garbage truck and convert two temporary positions to full
time positions to achieve a higher level service for park and road side debris pick up. The cost
of the truck and new FTE positions will be off-set through elimination of the current contract
service, with a net savings of $28,554. projected.
Mr. Hummel commented on potential to partner with the Region of Waterloo for park garbage
collection, noting that discussions have been held based on curbside pick-up which would be
at additional cost to the City. Mr. Hummel advised that nothing to date has come of these
discussions due to inability to find a reasonable solution to the issue of how to get park
garbage containers to curbside on a regular basis. Concerns from businesses in the downtown
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 20, 2011 - 15 - CITY OF KITCHENER
FCS-11-005 - 2011 OPERATING BUDGET (CONT’D)
1.
with respect to use of the Molok containers was raised. Mr. Hummel agreed to ensure extra
keys to the units are made available to downtown businesses and pointed out that the
proposed changes will also provide for collection from the Molok containers to now be done by
City staff.
Issue Paper #12 - Program Assistant for Portable Signs
One new FTE, a Program Assistant dedicated to portable sign applications, is proposed to
create opportunity for enhanced enforcement related to permanent signs. The new position is
to be funded through revenue generated as a result of inspection and enforcement of permits
for permanent signs. A net savings of approximately $197,000 is projected as a result of
increased revenues.
Mr. J. Willmer advised that staff is finding many permanent signs are being installed without a
permit being obtained. The ability to be proactive in inspections will aid in achieving
compliance within the sign industry and generate increased revenues in the interim as permit
fees are higher for those who comply after the fact of installation. It was also noted that the
new position will provide front counter coverage and assist with administrative duties in the
Planning section.
ENTERPRISES
Golf Courses and Issue Paper #50 (Golf Budget Review)
Mr. Chapman stated that Rockway and Doon Valley Golf Courses have generally performed
well, returning significant dividends in past years; however, over the past 3 years there has
been a significant decline in revenues resulting in accumulated deficits. Staff has taken a
number of aggressive actions to achieve a balanced budget for 2011, as detailed in Issue
Paper #50. In particular, staff is recommending a new rate structure to increase volume of
play and align more with the strategic directions of the unit.
Mr. K. Baulk responded to questions, advising that youth programming is being considered as
part of strategic development plans. Imposing a fee for winter activities, such as cross country
skiing, was explored in the past and found not economically viable; citizens are, however, still
encouraged to make use golf course lands during the winter season for such activities. Mr.
Baulk pointed out that staff is also exploring branding and other marketing initiatives that will
provide opportunity for the public to make use of both golf courses and he agreed that
exploring partnerships with other area municipalities may also be of benefit.
Mr. D. Chapman provided further explanation of annual profit and loss associated with the
accumulated deficit and the policy governing dividend contributions to the City’s operating
budget based on a funding formula of the equivalent to income and property taxes. It was
noted that the only way to eliminate the accumulated deficit is to align the dividend with the
budgeted surpluses.
Concerns were raised with respect to the decline in revenues and Councillor J. Gazzola
questioned if the City should continue with its golf enterprise. Mr. K. Baulk advised that as part
of the strategic development plans, staff will be looking at options such as outsourcing and/or
sale of one or both enterprises. Councillor Gazzola stated that the City should be receiving
more of a return on its investment and it may be an appropriate time to look at selling. Mayor
C. Zehr cautioned that Council should be careful in considering sale of City assets that
contribute to the quality of life in the community for short term monetary gain. Councillor B.
Vrbanovic stated that he would have great difficulty in considering the sale of green space, the
golf courses of which are two of the most highly valued green spaces in the community.
Councillor Z. Janecki agreed the two golf courses are valuable assets in Kitchener from an
ecological perspective. He commented that with respect to Doon Valley Golf Course, the
majority of it is located within a flood plain and has little to no land value from a development
perspective.
FINANCE AND CORPORATE SERVICES COMMITTEE
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Mr. Willmer advised that the issue here relates to the dividend. He stated that staff intend to
report back with a full analysis of the golf course business and will address the issues raised
here this date.
Mr. K. Baulk confirmed that a meeting is scheduled for the near future to determine a
marketing plan. Mr. M. May added that the Communications Division will be engaging all of
the City’s enterprise units with respect to marketing. He commented that the marketing
strategy will be more comprehensive than anything that has been implemented in the past and
is confident in their ability to market all of the enterprise units.
Building
Mr. D. Chapman advised that early predictions for 2011 indicate building permit activity will
slow down in terms of size of projects as compared to 2010, but remain positive with a small
contribution to the Reserve Fund at year-end. He noted that the purpose of the Reserve Fund
is to off-set reduced permit activity and capital expenditures. He stated that the target has
been set at 100% of annual expenses and in 2011, it is anticipated that the target level will be
reached for the Building Reserve. He noted that this is a conservative target level for the
Reserve, given that other municipalities have set target levels at 200-300% of annual
expenses.
In response to questions regarding a potential dividend from the Building Enterprise to the tax
base, Mr. Chapman advised that in accordance with provincial legislation, revenue could only
be used for the administration and enforcement of the Building Code Act. He added that staff
has been as creative as possible to maximize the benefit of the Building Enterprise and noted
that the line item under expenses entitled “indirect”, serves to fund any corporate overhead
that could reasonably be attached / recovered from the Enterprise. This includes such items as
rent, heat/hydro, and legal costs.
Questions were raised regarding the discrepancy between what was budgeted for 2010 and
the projected actual. Mr. M. Seiling advised that initially there was an anticipated loss of
$164,000. for the 2010 budget; however, residential activity did not experience the predicted
slow down after HST and Regional Development Charge implementation. In addition, there
were a significant number of stimulus projects and an increase in permits from institutional
projects, all of which contributed to a net gain of $1.37M in 2010. He noted that this is revenue
which is not anticipated to occur again next year, adding that the Canadian Mortgage and
Housing Corporation (CMHC) have predicted a decline in growth for this area in 2011.
In response to questions regarding the proposed increase in the Enterprises’ expenses, Mr.
Seiling advised that given the uncertainties related to the economic downturn two maternity
leaves were not backfilled in 2010. He added that as part of the ongoing effort to maximize the
benefit of the Building Enterprise, five salaries that were not previously funded by the
Enterprise will be as of 2011. Mr. Chapman noted that there is no change in overall headcount
and this is simply a move from indirect to direct cost. Staff was requested to report back with
further information on the changes in staffing and indirect costs, as well as some historical
revenue figures that show the volatility of revenues within the Building Enterprise.
Gas Works Utility and Issue Paper #51 (Regulatory Analyst)
Mr. Chapman advised that while margins in the gas industry fluctuate the City has consistently
maintained a policy of price stability on behalf of its customers. In addition, water heater rental
rates are not increased annually based on customer feedback which indicates a desire for
larger increases at periodic intervals. The next rental increase will be implemented in 2013.
Mr. W. Malcolm advised that the proposed position of Regulatory Analyst, detailed in Issue
Paper #51, will provide opportunity for Kitchener to have representation in matters concerning
regulatory changes in the Ontario Energy Board’s Codes and Rules that will have impact on
Kitchener Utilities. This position is to be funded through restructuring and will have no impact
to the tax base.
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Concerns were raised regarding the policy for transfers from the Gas Utility and in particular,
the complexity of the funding formula used. Mr. Chapman advised that the City’s Financial
Condition report presented January 17 to the Finance and Corporate Services Committee
represents the first phase of review and additional information will come forward at a later date
in regard to funding policies, including the Gas Utility funding formula. The difference between
the 2010 projected revenue at $39M to the actual revenue of $37M was attributed to pricing
and a decline in consumption levels within the industrial sector.
Water Utility / Sanitary Utility / Water and Sanitary Sewer Rates
Mr. D. Chapman provided an overview of the City’s Accelerated Infrastructure Program which
has a goal of replacing aging infrastructure by 8.67 km per year; whereas, the City is achieving
only 48% of the program target at 4.14 km annually. Significant, unforeseen, increases in
construction prices is in part attributed to the slower progress; as well, as increased complexity
of projects due to changes in environmental regulations.
3
Mr. Chapman advised that water rates are proposed to increase to $1.6324 per m and sewer
3
rates to $1.8488 per m, effective April 1, 2011. The combined rate increase is 6.9% in 2011
and 2012, a significant portion of which is attributable to the Region of Waterloo increases;
however, Kitchener’s overall rate increase remains lower than the cities of Cambridge and
Waterloo. It was noted that beyond 2012, the rate increase is projected to range between
4.3% to 6.4% until 2032.
Questions were raised as to the City’s ability to lower the combined water / sewer rate. Mr.
Chapman responded that a reduced rate could be entertained; however, he noted that
reserves are not in a stable position, raising concerns of the impact of a major event (eg.
watermain break). He added that the Accelerated Infrastructure Program would also be
impacted by further reducing funding resources required to achieve program targets.
Mr. Chapman advised that the Water Utility is in a surplus position, due in part to reduced
consumption levels related to watering bans and use of more efficient plumbing technologies.
He added that based on the surplus position forecast, it is recommended that the surplus funds
be used to create a Water Stabilization / Capital Reserve.
Mr. Chapman advised that the Sanitary Utility remains in a favourable position, with transfers
from the Utility consistent with those of the prior year. Concerns were raised concerning inflow
/ infiltration in the sewer system. Mr. G. Murphy advised that a Sanitary Sewer Capacity Study
was just completed in December 2010, which is currently being reviewed by staff and which
will help in addressing issues related to inflow / infiltration. Mr. Murphy agreed to provide
additional information for capital budget deliberations on current programs used for the
purpose of reducing inflow / infiltration into the sewer system.
Issue Paper #54 - Enterprise Rate Stabilization and Capital Reserve Funds
Currently most Enterprises have no reserve / reserve funds specifically created to finance their
future expenditures. The budget projections anticipate establishment of reserves in water,
sanitary sewer and storm water, with draft reserve policies for these and other enterprises to
come forward at a future date.
Issue Paper #11 - Sidewalk Minimum Maintenance Standards Funding
Mr. J. Witmer advised that due to changes in regulations governing minimum maintenance
standards for municipal highways, the City is now required to inspect all sidewalks once per
year and where a recorded surface discontinuity exceeds 20 mm in height, the City must treat
the area within 14 days. Funding reallocations, between 2011 to 2015 in the amount of
$472,000. from various sources, to the Major Sidewalk Repair and Replace account is
recommended to ensure compliance with the new minimum standard.
Concerns were raised regarding monies proposed to be spent on temporary repairs to buy
time until permanent repairs can be made. Mr. Witmer advised that the $200,000. attributed to
temporary repairs is an estimate and suggested that it is likely possible to reduce this amount.
FINANCE AND CORPORATE SERVICES COMMITTEE
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1.
It was noted that other cities are utilizing a combination of edge grinding, asphalt ramping and /
or mud-jacking to facilitate compliance with the new standards. Mr. Witmer advised that none
of the municipalities participating in discussions which led to the change in regulations had
existing inspection programs; whereas, Kitchener could have brought information to the table
based on its experience. Mr. Witmer agreed to provide additional information concerning the
cost of edge grinding and its lifespan versus use of asphalt ramping as a temporary measure.
It was noted that the cost of claims resulting from personal injury due to sidewalk discontinuity
is in the range of $15,000 per claim and Mr. Witmer agreed to provide an average of the
number of claims received annually. He also agreed to provide additional information on new
types of replacement technology, including costing and lifespan expectancy.
Mayor Zehr referred to email updates from the Association of Municipalities of Ontario (AMO)
on pending issues that may have financial, or otherwise, impact to municipalities. He
suggested that a staff person be assigned to review same to determine other issues that may
be of interest so that details can be obtained prior to a decision being made. Ms. C. Ladd
agreed to follow-up on this matter.
Councillor D. Glenn-Graham raised concerns regarding the issue of sidewalk snow removal,
questioning the feasibility of the City taking a pro-active approach to this issue through
application of a similar inspection model; wherein, the City would hire inspectors to oversee
sidewalk snow clearing and issue warnings and/or bill a property owner where warranted. Mr.
Witmer advised that By-law Enforcement staff currently perform this function and do issue
warnings to property owners who have not cleared snow from the sidewalk in front of their
home. Mr. S. Turner added that this practice is primarily done on a complaint basis as each
complaint generates significant staff time to administer. He added that warnings generally
result in the homeowner complying and it was his opinion therefore, that the cost of a more
pro-active program would not be off-set by increased revenue generation. Councillor S. Davey
raised concerns that a pro-active program would place higher liability on the City. Mr. Turner
advised that existing case law demonstrates that liability cannot be shifted to the homeowner
simply by virtue of enacting a sidewalk snow clearing by-law and ultimately the City remains
liable if an incident occurs.
Group Summaries by Department / Division / Section (Excluding Enterprises)
Various points of clarification were made concerning individual operating budgets for
Department / Division / Sections and staff agreed to provide additional information, including: a
summary of total salaries and administrative costs across all budgets; and details pertaining to
the percentage increase in wages for the Facilities Management Division.
NEXT STEPS
Mr. Chapman advised that the Capital Budget is to be considered on February 4, 2011,
followed by consideration of user fees and charges on February 7. A public session on the
budget will also be held February 15, 2011 to hear submissions from interested citizens and
final budget day deliberation is scheduled for March 1, 2011.
Councillor B. Vrbanovic suggested that members of Council who may have suggestions
pertaining to the budget and/or potential budgetary reductions, forward same to Mr. Chapman
as soon as possible to allow staff to provide a response with the supplementary information to
come forward as requested this date.
ADJOURNMENT
2.
On motion, this meeting adjourned at 5:35 p.m.
J. Billett C. Goodeve R. Gosse
Committee Administrator Committee Administrator City Clerk