HomeMy WebLinkAbout2015-01-05 FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5.2015 CITY OF KITCHENER
The Finance and Corporate Services Committee met this date commencing at 9:04 a.m.
Present: Councillor S. Davey-Chair
Mayor B. Vrbanovic and Councillors F. Etherington, Y. Fernandes, K. Galloway-
Sealock, J. Gazzola, B. loannidis,Z. Janecki, D. Schnider and P. Singh.
Staff: J. Willmer, Chief Administrative Officer
D. Chapman, Deputy CAO, Finance &Corporate Services
M. May, Deputy CAO, Community Services
D. Tyagi, Deputy CAO, Infrastructure Services
R. Regier, Executive Director of Economic Development
R. Hagey, Director, Financial Planning
M. Seiling, Director, Building
A. Pinard, Director, Planning
J. Witmer, Director, Operations
H. Gross, Director, Engineering
W. Malcom, Director, Utilities
J. Readman, Director, Transportation Services
D. Murray, Director, Technology Innovation &Services
K. Kugler, Director, Enterprise
N. Gollan, Manager, Stormwater Utility
G. Hummel, Manager, Park Planning, Development&Operations
C. Bluhm, Manager, Downtown Community Development
J.Young, Manager, Special Events
P. McCormick, Manager, Parking Operations
T. Gerber, Manager, Operations (Utilities)
D. Ritz, Supervisor, Design/Development
C. Goodeve, Committee Administrator
D. Livingstone, Committee Administrator
D. Saunderson, Committee Administrator
1. FCS-15-001 -2015 OPERATING BUDGET
The Committee considered Finance and Corporate Services Department report FCS-15-001,
dated December 15, 2014, concerning the City's 2015 Operating Budget proposing a tax levy
increase of 2.25%, together with Operating Budget Issue Papers and Strategic Initiatives Issue
Papers. In addition, the Committee was in receipt this date of an additional slide, OP- 42b,
entitled "Affordability-Water&Sanitary Bill Comparison".
GENERAL OVERVIEW
Mr. D. Chapman presented a general overview of the Operating Budget, advising that the
budget seeks to balance affordability and sustainability, two themes within the City's Strategic
Plan. He indicated that three key issues will be brought forward, including: a proposed tax
increase of 2.25% which is below the rate of inflation; eight strategic initiatives to potentially
improve selected services with no net budget impact; and, a proposed water and sanitary rate
increase of 9.9%which is required to keep utilities viable.
Mr. Chapman reviewed the proposed tax rate increase, relative to the Consumer Price Index
(CPI) and Municipal Price Index (MPI) over the past ten years, stating that tax increases
exclusive of the Economic Development Investment Fund (EDIF), were just below the rate of
inflation. He reviewed affordability across Ontario municipalities, advising that Kitchener has
one of the lowest tax burdens of large cities and has the lowest total tax burden in the Region
of Waterloo at$3,236. He added that if Stormwater fees were included, Kitchener's tax burden
would still be lower than that of Cambridge. He referred to water and sanitary affordability and
elaborated that over the past ten years, Water/Sanitary bills in each of the local cities have
increased substantially; however, Kitchener has the lowest cost and the lowest cumulative
increase of all the cities in the Region of Waterloo. He referred to the 2013 Environics survey
which showed that residents in the City of Kitchener preferred inflationary increases while
maintaining service levels over any other option and summated that the analysis of inflation,
comparisons to other municipalities, and citizen attitudes, demonstrates that the proposed
Operating Budget is consistent with the strategic directions.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -2 - CITY OF KITCHENER
1. FCS-15-001 -2015 OPERATING BUDGET(CONT'D)
Mr. Chapman addressed the sustainability of the proposed Budget, advising that chronic
deficits, which have been consistently identified in recent years, have been fully funded in the
2015 Operating Budget. He further advised of the status of the Tax Stabilization Reserve
Fund, which is used to fund any operating deficits within the tax supported budget, was
depleted at the end of 2014. He explained that to improve affordability and to keep the tax rate
low during recent years, significant funds have been drawn from the Reserve that has not been
replenished and noted there will be no opportunity to fund deficits in 2015 from the Tax
Stabilization Reserve. He stated that when preparing the 2015 Operating Budget, staff
assumed an assessment growth of 1%; whereby the actual assessment growth is 1.51%,
meaning that $533,000. additional assessment revenue has not been accounted for as part of
the proposed budget. He advised that staff is suggesting three options for consideration of the
additional revenue, including: strategic initiatives to enhance services; lower the property tax
increase to below 2.25%; or, some combination of the two. He concluded the overview by
stating that the proposed Operating Budget meets the approach taken by staff to provide
increases for staff compensation and utilities as required, no additional increases for
administration materials and contract services, and increases for user fees.
In response to questions, Mr. Chapman agreed to provide a BMA Management Consultants
Inc. tax comparison for executive homes.
At the request of Councillor P. Singh, Mr. Chapman agreed to circulate a link to the Financial
Information Report (FIR) and reference performance measurement schedules which shows
relevant data for other municipalities.
BOARDS
Centre in the Square (CITS)
Mr. R. Hagey advised that 2015 is the third of the four-year plan approved as part of the 2013
budget which would maintain the City's contribution to CITS at$1.4M. He stated that CITS has
experienced deficits in 2013 and 2014, adding the City has funded 50% of the deficit. He
indicated the City is undertaking an operational review of CITS and that status quo is
recommended until completion of the review, as outlined in Issue Paper Op 01 [Center In the
Square (CITS)Operating Budget].
Mr. Bruce Gordon and Ms. Sandra Pender, CITS,were in attendance to respond to questions.
Kitchener Public Library (KPL)
Ms. S. Lewis, KPL, was in attendance to respond to questions from the Committee regarding
the 1.75% increase to the Library's base budget. Ms. Lewis responded to questions regarding
the status of the commitment the KPL made to Council in 2014, advising that savings
generated from the Central Library project created a surplus of approximately $200,000 which
was put in reserve.
TAX SUPPORTED OPERATING BUDGET
Mr. R. Hagey gave an overview of the Net Expenditure by Department, which remains a
consistent annual allocation from 2014. He reviewed the Tax Levy Change Detail and 10-year
projection, advising that projected growth for 2015 is 1.51% which is in line with the trend of
under 2%. Mr. Hagey advised that the 2014 total City property tax levy of $104M plus
additional assessment growth of 1.51% equates to a total 2015 tax levy base of $106M. He
noted that a 1% levy increase or decrease amounts to just over $1M in the budget, or an
impact of $10.26 annually to the average household. He added that within the 10-year rate
projection, the physician recruitment and specialist recruitment allocation of $10,000. ends in
2015, having a net rate impact of-0.01%for 2016.
In response to questions, Mr. Hagey agreed to provide a 10-year projection reflecting an
assumption for growth at 1% from .75%, subject to discussions with Municipal Property
Assessment Corporation (MPAC), and to examine an assumption of 2%for Base Inflation.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -3 - CITY OF KITCHENER
1. FCS-15-001 -2015 OPERATING BUDGET(CONT'D)
OPERATING ISSUE PAPERS
In response to questions regarding Issue Paper OP 03 (Full-time Equivalent Staff Additions)
and the benefits and salaries associated with each position, Mr. R. Regier agreed to provide
specific job classifications for the full-time equivalents prior to Final Budget Day.
At the request of Mayor B. Vrbanovic, Mr. J. Young agreed to report back to the Community
and Infrastructure Services Committee on the methods Special Events staff can use to identify
opportunities for festivals and support for neighbourhoods outside of the Downtown.
In response to Councillor J. Gazzola, Mr. Hagey confirmed that 2014 Year End Actuals would
be provided prior to Final Budget Day.
The Committee recessed at 12:15 p.m. and reconvened at 12:50 p.m., chaired by Councillor S.
Davey with all members present except Councillor S. Marsh who was absent this date.
STRATEGIC INITIATIVES
Mr. Hagey reviewed the Strategic Initiatives, stating that the intentions of the initiatives are: to
enhance existing services; provide a new service; implementation of a master plan; or, support
audit findings. He advised that the initiatives have not been included in the proposed 2015
Operating Budget, noting that staff has identified eight potential initiatives detailed in Strategic
Initiative Issue Papers SI 01 to SI 08. He stated that the initiatives could be funded through
additional assessment growth.
In response to questions regarding SI 01 (Restoration of the Tax Stabilization Reserve Fund),
Mr. Hagey agreed to provide Reserve Schedules that outline revenue and expense activities.
Mr. J. Witmer responded to questions regarding SI 02 (Increased Urban Forest Maintenance),
advising that the Issue Paper is requesting an additional $100,000. to be added to the base
budget for additional temporary labourers to proactively deal with structural pruning and street
raising. He stated that in the previous year's budget, staff had requested $250,000., which
was not Council approved. He noted that the request outlined in SI 02 is supplementary in
nature and there would still be deficiencies in this work even with the budget increase.
Mr. Chapman responded to questions regarding SI 03 (E-Participation as a part of Open
Government), advising that at Council's Strategy Session on October 28, 2013, it was
identified that if Open Government was a Council priority, it would require resourcing to ensure
it is done well. He further advised that he could recirculate the materials from that meeting as
a follow-up from this discussion.
Mr. J. Willmer responded to questions regarding SI 05 (Waterloo Regional Economic
Development Corporation), advising that at the August 25, 2014 Council meeting, it was
endorsed in principle to establish a new Regional Economic Development Corporation that
would fill in gaps identified in the work that was being undertaken by the Canada's Technology
Triangle (CTT). He noted that 2015 will be a transition year with the current arrangement with
CTT moving to the new Waterloo Region Economic Development Corporation (WREDC);
which is anticipated to begin operation in mid-2015 and be fully operational by January 1,
2016. He stated that the new corporation is intended to be a Regional organization that will
assist in creating a more coordinated approach to economic development and will be
responsible for the management of the new Regional Economic Development Strategic Plan.
Upon request, Mr. Willmer agreed provide a summary of the contributions for the other area
municipalities and townships to the WREDC / CTT and endeavour to obtain comments in
writing from the Region on their position for solely providing any additional funding required for
the WREDC.
Councillor P. Singh requested additional information, prior to Final Budget Day, on the benefits
of the WREDC and whether the Corporation would assist in off-setting costs for economic
development for the City.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -4- CITY OF KITCHENER
1. FCS-15-001 -2015 OPERATING BUDGET(CONT'D)
Mr. M. May responded to questions regarding SI 06 (Improve the City's Ability to Engage
Volunteers in the Community), stating trends are changing with regard to how people are
choosing to volunteer and Kitchener is already seeing a decline in residents no longer wanting
to make long-term volunteering commitments. He noted that an additional part-time employee
would enhance in the City's ability to engage volunteers and evolve with the current trends to
allow more flexibility for people who would like to volunteer their time.
Upon request, Mr. May agreed to consult with the Safe and Healthy Community Advisory
Committee regarding Issue Paper SI 06 and report back to Council with their feedback
regarding this initiative.
Mr. Young was in attendance to answer questions regarding SI 07 (Increased Street Level
Special Events Programming). He stated that the requested funding was intended to increase
special events in 2015, noting one possible event includes an end of day celebration for the
Pan Am Games in June 2015.
Councillor F. Etherington expressed concerns with increasing the funding for special events in
the Downtown Core and requested further information on work currently being undertaken to
attract and retain businesses in the Downtown.
Mr. May responded to questions regarding SI 08 (Increased Funding for the Leisure Access
Card), advising that the five year average for the Leisure Access Program is $148,000. The
budget allocation for 2015 is proposed at $161,969., which is $14,000. beyond the five-year
average. He indicated that even if the budget allocation is exhausted prior to the end of the
year, staff seeks funding from other sources to continue to provide this service to those
requiring assistance.
At the request of Councillor J. Gazzola, staff agreed to report back on the Leisure Access Card
program five-year summary with detailed statistics on the overall usage and cost of the
program, as well as the rationale for the program and how it began.
The Committee recessed at 2:58 p.m. and reconvened at 3:04 p.m., chaired by Councillor S. Davey
with all members present except Councillor S. Marsh.
In response to questions regarding snow clearing on pathways connecting to school
properties, Mr. Witmer advised that staff have not put forward a further strategic initiative as
this issue is more complex than City walkway maintenance. He indicated that staff will need to
consult with the school boards and determine whether any capital improvements are required.
He further advised that staff are currently investigating this issue and anticipate, reporting back
to Council in 2015 with any recommendations.
Councillor P. Singh questioned whether, as part of the 2015 Budget, consideration was being
given to adding additional resources to the Office of Mayor and Council budget. He noted that
the staffing complement did not increase when Council expanded from 6 Councillors to 10
Councillors. He indicated that the item was discussed in a recent Council Strategy Session,
but does not appear to be part of the proposed Budget.
Mr. Willmer advised that the final report on the Business Plan will be presented at the January
19, 2015 Finance and Corporate Services Committee meeting, at which time Council will have
the opportunity to make any final adjustments to the Plan. Mr. Chapman advised that staffing
levels in the Office of Mayor and Council was discussed, but to his knowledge it was not
confirmed as an Action Item that Council was interested in pursuing at this time. He noted that
the Office of Mayor and Council is scheduled for an Internal Audit in the first quarter of 2015
and staffing could potentially be explored as part of that review.
ENTERPRISE OPERATING BUDGETS
Mr. Hagey presented an overview of the City's Enterprises stating that Golf, Parking and
Stormwater are projected to be in a deficit position at the end of 2015. He stated that the 5-
year budget models for these enterprises reflect a commitment and plan to return them to a
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -5- CITY OF KITCHENER
1. FCS-15-001 -2015 OPERATING BUDGET(CONT'D)
break-even position, noting that it is important that Council affirm this commitment to ensure
that these enterprises are viable over the long-term.
Mr. Hagey provided a summary for the Golf Enterprise, stating that the budget is expected to
remain in deficit through the forecast, and will begin making progress once the existing debt is
paid off in 2020. He noted that the Dividend Transfer to the City is a combination of property
taxes and income taxes, and the decrease identified in the 2015 Budget is due to the decrease
in the Property Tax Assessment values.
Upon request, Mr. Chapman agreed to provide the dollar value of the assets held currently by
the City's golf courses.
Ms. K. Kugler was in attendance to respond to questions regarding the Golf Enterprise. Upon
request, Ms. Kugler agreed to follow up with the amount of the original debt that was issued for
the golf courses and provide a comparison of Kitchener's golf memberships in comparison to
other municipal golf course memberships.
Mr. P. McCormick was in attendance to respond to questions regarding the Parking Enterprise.
Upon request, Mr. McCormick agreed to further investigate the property tax values for 2014
and 2015 and the reason for the decrease in the project taxes for 2014 in comparison to the
actual budget amount.
Mr. Hagey presented an overview of the Gas Works Utility, advising that for 2015, staff are not
proposing any delivery rate changes. He added the dividend represents the maximum
allowable return based on the Ontario Energy Board approved rate structure. He indicated
that Gas Supply and Transportation rates are set based on the pass-through costs, noting Gas
Supply revenues are anticipated to decrease by$0.03 in 2015.
The Committee recessed at 4:21 p.m. and reconvened at 5:35 p.m., chaired by Councillor S. Davey
with all members present except Councillor S. Marsh.
Mr. Hagey continued his presentation of the Gas Works Utility and acknowledged that the
opening balance of the Gas Utility (Transportation) Stabilization fund for 2015 should read
$429,000. and not$1,450,000. He noted the Schedule would be adjusted to reflect the correct
balances.
Councillor Gazzola requested that information be provided regarding the number of tax
customers in the City; similar to how those details were identified for Water and Gas
customers.
Councillor P. Singh left the meeting at this time.
Mr. J. Witmer presented the Water / Sanitary rates, which are proposed to increase by 9.9%
for 2015. He stated that while the City's population has increased, water consumption is
declining. He added that not all costs for the utilities go down with deceased consumption and
fixed costs must still be recovered; thereby resulting in rate increases. He advised that rate
increases by the Region of Waterloo alone have been more than double the inflation rate
annually over the last five years. He added that Regional rate increases represent more than
half of the total cost for water and sanitary sewer charges.
Councillor J. Gazzola left the meeting at this time.
Mr. Witmer indicated that based on the interim financial statements both utilities are projected
to have significant operating deficits in 2014, being: $4.3M for Water and $1.M for Sanitary.
Additionally, 19% of the City's watermains are identified as being in either poor or very poor
condition; and therefore, significant ongoing capital funding is required in order to ensure a
safe water supply and sewage disposal system. He noted that Kitchener's rates are
competitive compared with other larger Ontario cities; however, there is continued upward
pressure on rates due to declining consumption, Regional rate increases and aging
infrastructure.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -6- CITY OF KITCHENER
1. FCS-15-001 -2015 OPERATING BUDGET(CONT'D)
Mr. D. Tyagi advised that the proposed 9.9% rate increases would only address the operating
deficit and does not ensure that the Water/ Sanitary infrastructure is kept in a good state of
repair. He stated that in 2013, there was approximately $2M in lost revenues, which can be
largely attributed to the increase in watermain breaks resulting from aging infrastructure. He
added that on average over the past three years the City has only been replacing 4.7
kilometers of pipes per year; which equates to only 0.6% of the City's total inventory of pipes.
He noted based on that rate, a watermain that was placed in the ground today would not be
replaced for 160 years. He indicated that these pipes only last 50-60 years and therefore even
with the proposed increase it does not address the deficiency that currently exists with the
City's watermains. He expressed concern that not enough funding is being allocated in the
Capital Budget for watermain replacement, commenting the standard is that 1.5% to 2% of a
municipalities water system should be replaced annually; thereby providing for a 50-60 year
replacement cycle.
Councillor Fernandes requested that the same chart as the one circulated in 2014 (OP-60) be
provided prior to Final Budget Day, which demonstrates the portion of the Water / Sanitary
rates that are attributed to the Region of Waterloo.
Councillor J. Gazzola re-entered the meeting at this time.
Councillor K. Galloway-Sealock requested that information be provided by Final Budget Day as
to the impacts if the Water/Sanitary rates were set below the proposed 9.9% increase.
Questions were raised regarding the Stormwater Utility and it was requested that an Issue
Paper be provided for Final Budget Day outlining projections for the Utility assuming 1%, 2%
and 3% rate increases.
NEXT STEPS
Mr. Hagey advised that Capital Budget deliberations are scheduled to take place on January
12, 2015, adding a public budget consultation session will be held on February 2, 2015. He
noted that Final Budget Day has been scheduled for February 23, 2015.
The Committee then undertook a review of the action items arising from this meeting.
Councillor K. Galloway-Sealock proposed an additional action item requesting details of the
$70,000. expenditure for Downtown maintenance that is indicated as relating to increased
temporary staffing wages. She further requested information on the 5 year average for Winter
Control and indicate whether the current budget is adequate given the chronic deficit
experienced in that area.
On motion by Councillor Y. Fernandes-
it was resolved:
"That staff be directed to report and /or take appropriate action on the following matters
arising from the January 5, 2015 special Finance and Corporate Services Committee
meeting relative to the 2015 Operating Budget, as outlined in the chart below:
Division Topic Action
Household Provide the BMA tax comparison for
Comparisons executive homes.
FINANCIAL Budget Provide a link to Financial Information
PLANNING comparators Return (FIR)with benchmarking data to
show service comparators.
Ten Year Rate Provide 10 year projection with estimated
Projection Assessment Growth Represented at 1%
and review Base Inflation Rate at 2%.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -7 - CITY OF KITCHENER
Reserves Provide Reserve Schedules that show
FINANCIAL revenue and expense activities.
PLANNING
(CONT'D) Tax Customer Provide number of tax customers (similar
comparison to number of water/gas customers)
Provide a report to Community&
Infrastructure Services Committee
Special Events exploring how Special Events can support
ECONOMIC Neighbourhood Associations and Groups
DEVELOPMENT with festivals outside of the Downtown.
Downtown Provide an update on what is happening
regarding retail business attraction.
• Provide a summary of the contributions
of the other area Municipalities and
Townships to the Waterloo Region
Economic Development Corporation
Waterloo Regional (WREDC) (Canadian Technology
CAO Economic Triangle).
ADMINISTRATION Development • Provide more information about what
Corporation benefit the WREDC provides to
Kitchener.
• Obtain comments in writing Region's
position on providing additional funding
required for the WREDC.
Obtain Feedback from Safe &Healthy
Volunteer Communities Advisory Committee's
Resources feedback regarding SI 06 (Improve the
COMMUNITY City's Ability to Engage Volunteers in the
PROGRAMS& Community).
SERVICES Provide detailed statistics and report on the
Leisure Access past 5 years Leisure Access Card Program
Card Program usage, actual costs and rationale for the
program.
• Provide the dollar value of the assets
held by the Golf courses.
• Provide the amount of the original debt
ENTERPRISE Golf issued for the golf courses.
• Provide a comparison of Kitchener's
membership to other municipal
courses.
• Provide how much of the water and
WATER & sanitary rate increases are attributed to
SANITARY Water/Sanitary the Region of Waterloo.
UTILITY • Provide different rate scenarios and the
associated impacts if the water/sanitary
rate was set below 9.9%.
Downtown Provide details of $70,000. increase for
Maintenance Downtown maintenance (OP-15).
OPERATIONS Provide 5 year average information and
Winter Control indicate the adequacy of the current budget
with status on the chronic deficit.
ENGINEERING Stormwater Utility Provides stormwater projection assuming
1%or 2% rate increases instead of 3%.
FINANCE AND CORPORATE SERVICES COMMITTEE
JANUARY 5. 2015 -8 - CITY OF KITCHENER
2. ADJOURNMENT
On motion, this meeting adjourned at 7:24 p.m.
C. Goodeve D. Livingstone D. Saunderson
Committee Administrator Committee Administrator Committee Administrator