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HomeMy WebLinkAboutFCS-17-003 - 2017 Budget Package (Final Budget Day) REPORT TO: Finance and Corporate Services Committee DATE OF MEETING: January 23, 2017 SUBMITTED BY: Ryan Hagey, Director of Financial Planning, 519-741-2200 x 7353 PREPARED BY: Ryan Hagey, Director of Financial Planning, 519-741-2200 x 7353 WARD(S) INVOLVED: All DATE OF REPORT: December 21, 2016 REPORT NO.: FCS-17-003 SUBJECT: 2017 Final Budget ___________________________________________________________________________ RECOMMENDATION: For Discussion BACKGROUND: Detailed reports and presentations on the Operating and Capital budgets were considered by Committee in November. This final budget day package supplements the information provided previously and is primarily meant to: Provide updates on the Operating and Capital Budgets Provide information required by the Municipal Act REPORT: Tax Supported Operating Budget As highlighted to Council during the operating budget presentation, the proposed operating budget: 1. Is significantly impacted by other levels of government 2. Holds most tax supported City services status quo 3. Includes growth funding that could be reallocated in 2017 4. Is increasingly exposed to rising costs of Workplace Safety Insurance Board (WSIB), and 5. Includes increased investments in utility infrastructure The starting net tax levy increase for 2017 is 1.75%, but Council has several options to consider that could change this rate. As part of final budget deliberations, Council will discuss a number of items that could impact the net tax levy including: Additional assessment growth beyond what was budgeted Growth funding allocated for the Doon Pioneer Park Community Centre Additional funding for the City’s growing WSIB liability Enhancing Integrity Commissioner Services Arts Sustainability Funding *** This information is available in accessible formats upon request. *** Please call 519-741-2345 or TTY 1-866-969-9994 for assistance. FINAL - 1 Enterprise Operating Budgets The City enterprises are stand-alone business lines that are self-funding through their own rates (i.e. are not funded through property taxes). They include: Golf, Building, Parking, Natural Gas, Water, Sanitary Sewer, and Stormwater. The projected financial year end results in 2016 have been updated for each of the enterprises based on recent activity. As well, the budget forecast for Wastewater has been updated based on new Regional cost information. Changes to the enterprise projected actuals or budget forecast are highlighted below. Golf - Projection is consistent with previous projection and 2017-2021budgets are unchanged. Building- Projection is $709,000 better than originally forecast. Revenues are higher due to increased permit activity at the end of the year for both residential and non-residential building types. The 2017-2021 budgets are unchanged. Parking - Projection is $206,000 better than originally forecast. Expenses are lower due to savings in discretionary expenses. Revenues are also higher due to increased demand. The 2017-2021 budgets are unchanged. GasDelivery - Projection is $827,000 worse than originally forecast. Revenues are considerably lower due to mild weather in the last quarter of the year. The 2017- 2021 budgets for Gas Delivery, Supply, and Transportation have not been adjusted as these forecasts are based on a multi-year average and not just on a single year’s experience. GasSupply and Transportation -Supply net projected results remain largely unchanged from originally forecast and Transportation projection is $97,000 worse. Warm weather in the last quarter of the year has resulted in decreased sales and lower cost of goods sold. Gas Cap and Trade -Projection is consistent with previous projection and 2017- 2021 budgets are unchanged. Water - Projection is $136,000 better than originally forecast. Revenues are higher due to increased water consumption in October and November. The 2017-2021 budgets are unchanged. Sanitary - Projection is $320,000 better than originally forecast. Expenses are lower due to decreased processing and maintenance costs. The 2017-2021 budgets have been adjusted based on updated Regional rate projections, and funds to be received from the Township of Woolwich for sanitary sewer capacity have been moved from 2016 to 2017 in the Capital reserve to align with the anticipated timing of payment. FINAL - 2 Stormwater - Projection is $273,000 worse than originally forecast. Maintenance costs are high than expected. The 2017-2021 budgets are unchanged. Capital Budget As highlighted to Council during the capital budget presentation, the proposed capital budget: 1. Is balanced 2. Provides new investment in priority areas 3. Reduces the City’s debt The proposed 10-year Capital Budget and Forecast (referred to as the Capital Budget) remains unchanged, so a new complete project listing has not been prepared. One capital item Council was not aware of during capital budget discussions relates to the Kiwanis Park Pool (KPP) Renovations. Since the capital presentation in November, the tender has closed and the projected cost for the renovations, planned for 2017, is higher than the previously-approved capital budget. Staff have prepared an issue paper outlining the cause for the cost increase and recommendations for funding it. The Kiwanis Park Pool item is in addition to the follow up information Council requested related to brownfield redevelopment, the Economic Development reserve, proceeds from selling 48 Ontario Street North (the Legion), and the Doon Pioneer Park Community Centre. Information Required by the Municipal Act Regulation 284/09 of the Municipal Act titled “Budget Matters – Expenses” requires that before Council adopts the annual budget, it must first receive a report about “excluded expenses” and adopt that report by resolution. This resolution is included as part of the Final Budget Day resolution. Public Sector Accounting Board (PSAB) changes effective in 2009 require the annual Consolidated Financial Statements to be prepared using full accrual accounting. As a result, certain expenses are included in the financial statements that are not included in the budget. For the City of Kitchener these include amortization expense on tangible capital assets and post-employment benefit expense. Amortization expense on tangible capital assets of $40.3M was recorded in the 2015 consolidated financial statements. This expense is meant to represent the rate at which the City is using up its assets (based on historical cost). It can therefore be used as a rough indication of what should be budgeted for replacement. Post-employment benefit expense, which includes sick leave, workplace safety and insurance benefits, and post-employment benefits in the 2015 consolidated financial statements, was $3.4M ($38.3 - $34.9M). If these expenses were excluded in the financial statements, the 2015 accumulated surplus would increase by $43.7M (the combined amount of amortization expense and FINAL - 3 post-employment benefit expense). There is no impact on future tangible capital asset funding requirements based on the exclusion of these expenses. ALIGNMENT WITH CITY OF KITCHENER STRATEGIC PLAN: The recommendation of this report supports the achievement of the city’s strategic vision through the delivery of core service. FINANCIAL IMPLICATIONS: The financial impacts on the average homeowner of services provided to citizens by the City of Kitchener are shown in the chart below. The impacts are shown by budget (e.g. tax, water, sanitary, storm water, gas) as well as by level of government (City, Region, Province). It should be noted that the impacts attributed to the Region of Waterloo are only for the additional costs of water supply and sewage processing that must be absorbed within City of Kitchener utility rates. Impacts related to changes in the Regional net tax levy are not included. The breakdown by level of government shows the City of Kitchener is responsible for $91 (or 48%) of the proposed increase, while the Region of Waterloo and Province of Ontario are responsible for $97 (or 52%) of the proposed increase. The Regional portion of the impact relates to increased costs for supplying water and processing sewage. The Provincial portion of the impact relates to the costs of implementing cap and trade legislation for natural gas. Impact on Homeowner Change 20162017$% $ 1,0881,069$ 19$ 1.75% Taxes $ 135 $ 1 48$ 9.20%13 Storm Water $ 420$ 4 52$ 7.60%32 Water $ 483$ 5 36$ 10.80%53 Sanitary $2,107$2,224$ 5.55%117 Subtotal (pre Gas) $ 721$ 7 92$ 9.85%71 Gas $2,828$ 3,016$ 6.65%188 Total Impact by Level of Government $ 3.23%91 City of Kitchener $ 0.92%26 Region of Waterloo $ 2.50%71 Provincial Carbon Tax $ 6.65%188 Total FINAL - 4 NOTE:The budget impact attributed to the Region of Waterloo does not include the impact to taxpayers related to changes in the Regional net tax levy. It only includes the additional costs of water supply and sewage processing that must be absorbed within City of Kitchener utility rates. Assumptions: City Taxes: Current Assessed Value (CVA) of $291,000 Storm Water: property classified as Residential Single Detached Medium 3 Water & Sanitary: water consumption of 204m 3 Natural Gas: gas consumption of 2,100m COMMUNITY ENGAGEMENT: Citizens have an opportunity to provide input about priority areas of the budget through a number of processes. Their input comes through public consultation efforts for comprehensive master plans (e.g. Leisure Facilities Master Plan), strategies (e.g. Neighbourhood Strategy, Customer Service Strategy), or specific projects (e.g. Kiwanis Park Pool). As part of those processes, staff considers the feedback received from the public as they make their recommendations and share the feedback with Council when those recommendations are presented for approval. The budget is the process whereby Council affirms the various approved priorities and allocates funds to bring concepts into reality. For the 2017 budget process, staff have employed a suite of traditional and electronic engagement methods in an effort to effectively inform and consult citizens. Staff have proactively provided information about the budget process via media outreach, the city’s website, and through Your Kitchener. Citizens have been encouraged to provide their input by: Writing, emailing or phoning City Hall Attending the public input session planned for January 16, 2017 Responding to the City’s Facebook/Twitter posts about the budget Utilizing Engage Kitchener Contacting their ward councillor PREVIOUS CONSIDERATION OF THIS MATTER: The 2017 budget has been discussed in detail by Council during previous meetings set aside exclusively to consider the budget. This includes: FCS-16-167, 2017 Operating Budget (November 14, 2016) FCS-15-168, 2017 Capital Budget and 10-Year Forecast (November 28, 2016) As well, the City hosts a stand-alone public input meeting on January 16, 2017 regarding the 2017 budget. ACKNOWLEDGED BY: Dan Chapman, Deputy CAO (Finance and Corporate Services) FINAL - 5 This page has been intentionally left blank. FINAL - 6 FINAL - 7 FINAL - 8 FINAL - 9 2017 Final Budget Day Finance & Corporate Services Committee January 23, 2017 FINAL - 10 Connect to the Budget Keep upat Facebook.com/CityofKitchener Tweetus @CityKitcheneror#kitbudget Emailbudget@kitchener.ca Phone519-741-2200 x 7700 See more at www.kitchener.ca/budget2017 FINAL - 11 Presentation Agenda •Overview •Boards •Enterprise Operating Budgets •Capital Budget •Tax Supported Operating Budget •Resolution FINAL - 12 Overview FINAL - 13 Final Budget Day Process •Minimal staff presentation –Highlights of proposed operating and capital budgets –Updates on local comparators •Follow up items for information and decision –Issue papers •Outcome is an approved budget for 2017 –Forwarded on to Council for final approval FINAL - 14 Key Notes of the 2017 Operating Budget •The proposed operating budget: 1.Is significantly impacted by other levels of government 2.Holds most tax supported City services status quo 3.Includes growth funding that could be reallocated in 2017 4.Is increasingly exposed to rising costs of Workplace Safety Insurance Board (WSIB) 5.Includes increased investments in utility infrastructure FINAL - 15 2017 Capital Budget Highlights •The proposed capital budget: 1.Is balanced 2.Provides new investment in priority areas 3.Reduces the City’s debt FINAL - 16 Update on Local Increases a = approved, p = proposed 2017 Local Tax Rate Increases Region of Waterloo*3.88% p Cambridge3.81% p Waterloo2.30% a Kitchener1.75% p *Base Budget + Issue Papers + Police 2017 Local Combined Water/Sewer Increases Kitchener (Water, Sanitary, Stormwater)9.30%p Waterloo (Water, Sanitary, Stormwater)5.82% a Cambridge (Water and Sanitary only)5.08% a FINAL - 17 Summary of Proposed Budget Increases Impact on Homeowner Change 20162017$% Taxes$1,069$1,088$ 1.75%19 Storm Water$ 135$ 1 48$ 1 39.20% Water$ 420$ 4 52$ 3 27.60% Sanitary$ 483$ 5 36$ 5 310.80% Subtotal (pre Gas)$2,107$2,224$ 5.55%117 Gas$ 721$ 7 92$ 7 19.85% Total$2,828$3,016$ 6.65%188 Impact by Level of Government City of Kitchener$ 3.23%91 Region of Waterloo$ 0.92%26 Provincial Carbon Tax$ 2.50%71 Total$ 6.65%188 NOTE: Regional/Provincial increases only reflect costs built into City of Kitchener rates, and do not reflect all impacts from those levels of government. (e.g. impact of Regional net tax levy change is not included above) FINAL - 18 Boards FINAL - 19 Kitchener Public Library (KPL) •No changes to budget •Projected actuals provided as requested by Council FINAL - 20 Kitchener Public Library (KPL) KITCHENER PUBLIC LIBRARY BudgetProjectedBudget 201620162017 REVENUE City of Kitchener operating grant$ 10,423,54810,423,548$$10,611,172 Provincial Grant286,755286,755286,755 Other Revenue (fines, photocopy, rentals, etc.)322,132346,000340,400 Total Revenue $ 11,056,30311,032,435$$11,238,327 EXPENSES Programs, Marketing & Resources1,385,6061,387,0001,401,400 Personnel, Admin & General Costs8,683,5298,654,0008,823,013 Equipment & Occupancy Costs963,3001,014,0001,013,914 Total Expenses $ 11,055,00011,032,435$$11,238,327 Net Revenue (Expense)$ -$ 1,303$ - FINAL - 21 Centre in the Square (CITS) •No changes to budget •Follow up issue paper (BD01)about handling of year end surplus and transitional funding FINAL - 22 Centre in the Square (CITS) CENTRE IN THE SQUARE BudgetProjectedBudget 201620162017 REVENUE Performances$946,300$965,330$962,700 Other Revenue (rent, sponsorships, parking, etc.)347,222392,386414,583 City of Kitchener operating grant1,750,0001,750,0001,781,500 City of Kitchener transition costs250,000250,000218,500 Total Revenue $ 3,357,7163,293,522$ 3,377,283$ EXPENSES Admin & General425,000414,994425,000 Marketing & Programming100,000107,451101,050 Occupancy Costs879,000823,383813,187 Personnel Costs1,831,7351,851,9971,860,360 Community Development60,000141,150177,500 Total Expenses $ 3,338,9753,295,735$ 3,377,097$ Net Revenue (Expense)$(2,213)$ 18,741$ 186 FINAL - 23 Enterprise Operating Budgets FINAL - 24 Setting Enterprise Fees EnterpriseWhenfees are set GolfUser fees (alreadyset) BuildingUser fees (alreadyset) ParkingUser fees (alreadyset) GasOutside budget process WaterFinal Budget Day Sanitary SewerFinal Budget Day Storm SewerFinal Budget Day FINAL - 25 2017 Budgets and 2016 Actuals •Each enterprise is preceded by a summary of changes to the 2017 budget and 2016 projected actuals –Most budgets remain unchanged from original presentation –Changes to 2016 projected actuals for most enterprises FINAL - 26 Golf Summary of Changes •Budget remains unchanged from original presentation •Projection is consistent with original presentation FINAL - 27 Golf Enterprise (000's) BudgetProjectionBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 OPERATIONS Revenue2,683 2 ,862 3,0302,990 3,046 3,054 3 ,060 Expenses2,192 2 ,368 2,4982,489 2,507 2,515 2 ,528 492 494 501 532 539 539 532 OTHER EXPENSES Transfer - Golf Cart Repl. Reserve 65 65 75 75 75 75 95 Debt Charges 266 266 265 266 266 266 217 Transfer to Capital 74 74 74 105 112 112 115 405 405 414 446 453 453 427 87 89 87 87 87 87 105 Net Profit (Loss) before Dividend Dividend Transfer to City 75 75 75 75 75 75 75 12 14 12 12 12 12 30 Net Revenue (Expense) STABILIZATION RESERVE FUND Opening Balance (919) ( 919) ( 918) (920)(918) ( 920) ( 922) Add: Trsf from Tax Stabilization Reserve - - - - - - - Add: Excess of revenue over expense 12 14 12 12 12 12 30 Less: Interest Expense (13) (13) (13) (13) (13) (13) (13) (920) ( 918) ( 918) (920)(920) ( 922) ( 904) Closing Balance Minimum Benchmark (10% of total revenue) 268 286 299 303 305 305 306 Maximum Benchmark (15% of total revenue) 403 429 449 454 457 458 459 FINAL - 28 Building Summary of Changes •Budget remains unchanged from original presentation •Projection is $709,000 better than original presentation –Increased permit activity in last quarter of year as customers try to beat the Regional development charge increase taking effect on st January 12017. –Stronger than expected results in 2016 may lead to weaker results in 2017 FINAL - 29 Building Enterprise FINAL - 30 Parking Summary of Changes •Budget remains unchanged from original presentation •Projection is $206,000 better than original presentation –Expenses are lower than forecast largely due to savings in discretionary expenses –Revenues are higher than forecast due to short-term monthly permit needs (i.e. they expire in 2017) for commercial and multi-residential buildings while their regular parking facilities are under construction FINAL - 31 Parking Enterprise FINAL - 32 Gas Delivery Summary of Changes •Budget remains unchanged from original presentation •Projection is $827,000 worse than original presentation –Warm weather in the last quarter of the year has resulted in decreased sales –Construction and maintenance cost were higher than anticipated FINAL - 33 Gas Utility Delivery (000's)BudgetProjectionBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 GasDelivery Revenues37,37735,26336,93136,93536,93937,02037,247 Expenses14,77215,02314,53414,67114,80914,94815,088 GrossProfit22,60520,24022,39722,26422,13022,07222,159 GrossProfit% ЏЉ͵ЍБіЎА͵ЍЉіЏЉ͵ЏЎіЏЉ͵ЋБіЎВ͵ВЊіЎВ͵ЏЋіЎВ͵ЍВі OtherPrograms Revenues9,8409,73610,27110,91411,07911,27411,494 Expenses7,4136,6577,2177,6477,7407,8728,007 GrossProfit2,4273,0793,0543,2673,3393,4023,487 GrossProfit%ЋЍ͵ЏЏіЌЊ͵ЏЋіЋВ͵АЌіЋВ͵ВЌіЌЉ͵ЊЍіЌЉ͵ЊБіЌЉ͵ЌЍі TransfertoGasCapital10,62010,6207,66410,77610,26510,53410,753 NetProfit(Loss)beforeCityDividend 14,41212,69917,78714,75515,20414,94014,893 DividendTransfertoCity13,79613,79614,07214,35314,64014,93315,232 NetRevenue(Expense)616(1,097)3,7154025647(339) StabilizationReserveFund OpeningBalance7777(1,019)2,6823,1233,7323,793 NetRevenue(Expense)616(1,097)3,7154025647(339) InterestRevenue(Expense)411(15)39455455 Transferfrom(to)CapitalReserveFund00000 Balanceendofyear734(1,019)2,6823,1233,7323,7933,509 MinimumBenchmark(10%deliveryrevenue 3,7383,5263,6933,6943,6943,7023,725 MaximumBenchmark(15%deliveryrevenue 5,6075,2895,5405,5405,5415,5535,587 CapitalReserveFund Balancebeginningofyear3,9893,9894,1701,3281,3511,3751,399 TransferfromStabilizationReserveFund0000000 CapitalCloseOuts02,52900000 InterestExpense56447323242424 TransfertoCapital(2,392)(2,392)(2,915)0000 BalanceEndofYear1,6534,1701,3281,3511,3751,3991,423 FINAL - 34 Gas Supply Summary of Changes •Budget remains unchanged from original presentation •Net projected results remain largely unchanged since original presentation –Warm weather in the last quarter of the year has resulted in matching decreases in sales and cost of goods sold FINAL - 35 Gas Transportation Summary of Changes •Budget remains unchanged from original presentation •Projection is $97,000 worse than original presentation –Warm weather in the last quarter of the year has resulted in decreased sales and cost of goods sold FINAL - 36 Gas Utility Supply & Transportation (000's)BudgetProjectionBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 GasSupply Revenues23,79120,17222,24227,09727,09726,27424,670 Expenses29,45720,99827,78327,06526,23026,23926,247 GrossProfit(5,667)(826)(5,541)3286735(1,578) GrossProfit%23.82%4.09%24.91%0.12%3.20%0.13%6.40% GasUtility(Supply)Stabilization OpeningBalance8,9478,9478,2532,8322,9053,8143,904 Addexcessofrev.overexp.(5,667)(826)(5,541)3286735(1,578) Interest9313212041425557 Balanceendofyear3,3738,2522,8332,9053,8153,9042,383 MinimumBenchmark(10%oftotalrevenue)2,3792,0172,2242,7102,7102,6272,467 3,5693,0263,3364,0654,0653,9413,700 MaximumBenchmark(15%oftotalrevenue GasRate(JanuaryOctober)10.510.59.512.512.512.511.0 GasRate(NovemberDecember)13.010.512.512.512.511.012.5 GasTransportation Revenues8,8957,69110,4617,0236,9997,0047,009 Expenses8,6958,1799,1857,0276,9487,0177,088 GrossProfit200(488)1,276(4)51(13)(79) GrossProfit%2.25%6.35%12.20%0.06%0.73%0.19%1.13% GasUtility(Transporation)Stabilization Balancebeginningofyear(50)(50)(538)730737798796 Addexcessofrev.overexp.200(488)1,276(4)51(13)(79) interest18(1)(8)11111212 Balanceendofyear168(540)730737798797729 MinimumBenchmark(10%oftotalrevenue)8907691,046702700700701 1,3041,2271,3781,0541,0421,0531,063 MaximumBenchmark(15%oftotalrevenue GasRate(JanuaryOctober)4.004.005.003.003.003.003.00 GasRate(NovemberDecember)4.004.003.003.003.003.003.00 FINAL - 37 Gas Cap and Trade Summary of Changes •Budget remains unchanged from original presentation •No projected results in 2016 as legislation does not come into force until 2017 FINAL - 38 Gas Works Utility Cap and Trade (000's)BudgetProjectionBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 Carbon Revenues9,72210,36511,05411,79112,565 Expenses: CarbonCredits8,5009,50010,50012,31111,400 DeferredCredits69235543(1,031)648 OtherExpenses490490490490495 TransfertoCapital4020212122 TotalExpenses:9,72210,36511,05411,79112,565 (Surplus)/Deficit MinimumBenchmark(10%oftotalrevenue)9721,0361,1051,1791,256 MaximumBenchmark(15%oftotalrevenue)1,4581,5551,6581,7691,885 Cap&TradeRate(JanuarytoDecember)3.56473.79334.04604.31624.6073 GasUtility(Carbon)Stabilization Balancebeginningofyear Addexcessofrev.overexp. interest Balanceendofyear MinimumBenchmark(10%oftotalrevenue)9721036110511791256 MaximumBenchmark(15%oftotalrevenue)14581555165817691885 CapitalReserveFund(Carbon) OpeningBalance TransferfromStabilizationReserveFund CapitalCloseOuts Interest AnticipatedCapitalRequirements ClosingBalance MinimumBenchmark(50%avgbalancein10yrforecast) MaximumBenchmark(150%avgbalancein10yrforecast) FINAL - 39 Water Summary of Changes •Budget remains unchanged from original presentation •Projection is $136,000 better than original presentation –Small increase to both water revenue and cost of water supply –Small decrease to operating costs •Follow up issue paper (BD02) about Accelerated Infrastructure Replacement Program FINAL - 40 Water Utility (000's)BudgetProjBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 REVENUEANDEXPENSES SaleofWater40,60239,90142,04344,77247,67451,29755,697 WaterSupply22,29521,72521,94122,31322,72123,38024,251 GrossProfit18,30718,17620,10222,45924,95327,91731,446 GROSSPROFIT%45.1%45.6%47.8%50.2%52.3%54.4%56.5% MISCELLANEOUSREVENUE OtherRevenue323364349354359364369 EXPENSES Operating8,1997,8338,7889,81310,88812,06313,330 Transfertocapital(AcceleratedInfrastructureProgram)7,6967,6968,6969,82711,10412,54814,179 Transfertocapital(Other)2,3142,3145232,9132,0982,8462,044 18,20917,84318,00722,55324,09027,45729,553 NetRevenue(Expense)4216972,4442601,2228242,262 STABILIZATIONRESERVEFUND OpeningBalance(2,571)(2,571)(1,912)5057732,0062,858 NetRevenue(Expense)4216972,4442601,2228242,262 Interestrevenue(expense)(34)(37)(28)7112941 Transferfromcapitalreserve ClosingBalance(2,184)(1,912)5057732,0062,8585,162 ###MinimumBenchmark(10%oftotalrevenue)4,0603,9904,2044,4774,7675,1305,570 ###MaximumBenchmark(15%oftotalrevenue)6,0905,9856,3066,7167,1517,6958,355 CAPITALRESERVEFUND OpeningBalance9819812,42980828385 CapitalCloseOuts2,241 Interestrevenue(expense)28431111 TransfertoCapital(801)(801)(2,391) ClosingBalance1822,4298082838586 MinimumBenchmark(50%avgbalancein10yrforecast)16,3994,5008,2008,2008,2008,2008,200 MaximumBenchmark(150%avgbalancein10yrforecast)13,50013,50024,59924,59924,59924,59924,599 %IncreaseinWaterRetailRate7.60%7.60%7.60%7.60%7.60%7.60% %IncreaseinRegionWholesaleRate2.90%1.90%2.90%2.90%2.90%2.90% %IncreaseinConsumption1.50%3.76%1.03%1.04%0.00%0.91% FINAL - 41 Sanitary Summary of Changes •Budget has been updated –Cost of Sewage Processing has been adjusted from 2018 to 2021 based on updated Regional rate projections –Funds to be received from the Township of Woolwich for additional pumping station capacity has been moved to 2017 in the capital reserve •Projection is $320,000 better than original presentation –Sewage processing costs and maintenance costs are lower than expected FINAL - 42 Sanitary Utility (000's)BudgetProjectedBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 REVENUEANDEXPENSES SewerSurcharge45,99945,02949,04253,79258,98065,35173,069 CostofSewageProcessing25,23125,01427,18629,27431,06432,37133,862 GrossProfit20,76820,01521,85624,51827,91632,98039,207 GROSSPROFIT%45%44%45%46%47%50%54% MISCELLANEOUSREVENUE OtherRevenue7538278489059881,0911,215 EXPENSES Administration1,7001,7071,7721,8301,8851,9361,979 Maintenance4,1263,6605,1556,2777,5268,92610,507 SewageRebates458539603668740820909 Transfertocapital(AcceleratedInfrastructureProgram)11,41911,41912,90414,58116,47718,61921,039 Transfertocapital(Other)3,4083,4081,8412,3282,5923,3693,553 21,11120,73322,27525,68429,22033,67037,987 NetRevenue(Expense)410109429(261)(316)4012,435 STABILIZATIONRESERVEFUND OpeningBalance(20)(20)89519266(46)354 Add:Excessofrevenueoverexpenses410109429(261)(316)40 12,435 Add:Interestrevenue(expense)(7)184(1)5 ClosingBalance38389519266(46)3542,794 MinimumBenchmark(10%oftotalrevenue)4,6004,5034,9045,3795,8986,5357,307 MaximumBenchmark(15%oftotalrevenue)6,9006,7547,3568,0698,8479,80310,960 CAPITALRESERVEFUND OpeningBalance1,4141,414559604313233 Add:Capitalcloseouts1,6511,175 Less:Transfertocapital(2,501)(2,501)(1,130)(574) Add:Interestrevenue(expense)(22)(5)1111 ClosingBalance(1,109)55960431323334 MinimumBenchmark(50%avgbalancein10yrforecast)12,06712,06713,34213,34213,34213,34213,342 MaximumBenchmark(150%avgbalancein10yrforecast)36,20036,20040,02540,02540,02540,02540,025 %IncreaseinRetailSewerRate10.80%10.80%10.80%10.80%10.80%10.80% %IncreaseinRegionWholesaleRate6.90%7.90%7.90%5.90%3.90%3.90% %IncreaseinConsumption1.50%3.77%1.02%1.04%0.00%0.91% FINAL - 43 Stormwater Summary of Changes •Budget remains unchanged from original presentation •Projection is $273,000 worse than original presentation –Maintenance costs are higher than expected due to increase in emergency repairs FINAL - 44 Stormwater Utility (000's)BudgetProjectedBudgetBudgetBudgetBudgetBudget 2016201620172018201920202021 REVENUE StormwaterCharge14,47114,48616,00017,53419,21421,05423,075 OtherRevenue557528594638687740798 15,02815,01416,59418,17219,90121,79423,873 EXPENSES Administration1,7331,7261,7721,8301,8831,9432,002 StormSewerMaintenance2,4242,9432,7613,1803,6424,1564,728 StormWaterCreditProgram414413462505551602657 GrantstoCharities/PlacesofWorship377373406443484529577 Transfertocapital(AcceleratedInfrastructureProgram)5,5275,5276,3496,9268,0178,74310,261 Transfertocapital(Other)4,3474,3473,8375,0504,7255,6965,625 14,82215,32915,58717,93419,30221,66823,850 NetRevenue(Expense)206(315)1,00723859912622 STABILIZATIONRESERVEFUND OpeningBalance(932)(932)(1,261)(272)(37)560694 Add:Excess(Deficiency)ofrevenueoverexpenses206(315)1,00723859912622 Add:Interestrevenue(expense)(15)(14)(18)(4)(1)810 ClosingBalance(741)(1,261)(272)(37)560694726 MinimumBenchmark(10%oftotalrevenue)1,4471,4491,6001,7531,9212,1052,308 MaximumBenchmark(15%oftotalrevenue)2,1712,1732,4002,6302,8823,1583,461 CAPITALRESERVEFUND OpeningBalance1,6041,6041,468 Add:Capitalcloseouts1,159 Less:Transfertocapital(1,310)(1,310)(1,468) Add:Interestrevenue(expense)615 ClosingBalance3001,468 MinimumBenchmark(50%avgbalancein10yrforecast)7,4587,4588,5948,5948,5948,5948,594 MaximumBenchmark(150%avgbalancein10yrforecast)22,37522,37525,78125,78125,78125,78125,781 %IncreaseinRetailStormwaterRate9.20%9.20%9.20%9.20%9.20%9.20% %GrowthResidential1.00%0.50%0.50%0.50%0.50%0.50% %GrowthNonResidential0.50%0.25%0.25%0.25%0.25%0.25% FINAL - 45 Capital Budget FINAL - 46 Capital Budget Changes •Information to be provided at a later date through issue paper BD03 FINAL - 47 Capital Budget Update •Kiwanis Park Pool Renovations (BD04) –The tendered cost for the renovations is over the approved capital budget –Recommendation: •That $190,000 be transferred from the Capital Contingency account to the 2017 Kiwanis Park Pool capital account; and further •That the 2017 Kiwanis Park Pool capital budget be increased by $200,000 of sponsorship funding related to the Kiwanis Park splash pad FINAL - 48 Capital Issue Papers IP#Title Funding Shortfall for DoonPioneer Park Expansion & BD05 Splash Pad BD06Brownfield Remediation Program Impact of Economic Development Reserve Outside BD07 of Downtown BD08Proceeds of Sale from 48 Ontario Street North FINAL - 49 Tax Supported Operating Budget FINAL - 50 Tax Supported Operating Budget Summary •No changes made to proposed tax supported operating budget •Assessment growth was 1.65% versus projection of 1.25% –$439,000 of additional revenue FINAL - 51 Operating Issue Papers IP#Title BD09Arts Sustainability Funding BD10Enhancing Integrity Commissioner Services Follow Up Increasing Exposure to Workplace Safety Insurance BD11 Board (WSIB) Costs Follow Up BD12Mileage & Per Diem Rates BD132017 Budget Public Input FINAL - 52 Resolutions FINAL - 53 Resolutions •Draft resolutions provided to Council as a handout –Numbers will change based on decisions made today FINAL - 54 FinalBudgetDayIssuePaper(IP)Index IP#Description BD01SharingCITSYearendSurplusandTransitionalFunding BD02AcceleratedInfrastructureReplacementProgram(AIRP)FollowUp BD03CapitalBudgetChanges(tobecirculatedatalaterdate) BD04KiwanisParkPool(KPP)Renovation BD05FundingShortfallforDoonPioneerParkExpansion&SplashPad BD06BrownfieldRemediationProgram BD07ImpactofEconomicDevelopmentReserveOutsideofDowntown BD08ProceedsofSalefrom48OntarioStreetNorth BD09ArtsSustainabilityFunding BD10EnhancingIntegrityCommissionerServicesFollowUp BD11IncreasingExposuretoWorkplaceSafetyInsuranceBoard(WSIB)CostsFollowUp BD12MileageandPerDiemRates BD132017BudgetPublicInput FINAL - 55 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD01 – Sharing CITS Year-end Surplus and Transitional Funding FUND:Operating DEPARTMENT: Centre in the Square PREPARER: Rob Sonoda, General Manager, CITS BUDGET IMPACT: None BACKGROUND: The City of Kitchener has historically provided a $1,400,000 operating grant to the Centre In The Square (CITS) and shared operating losses and profits with CITS on a 50/50 basis. Following a series of reviews in 2015, an increase to the base subsidy to CITS of $1,750,000 was approved, plus transitional funding of $250,000 to support the adoption of a new mandate. As part of the 2016 Final Budget Day deliberations (January 18, 2016), Council decided that any surplus accumulated by CITS up to the transitional funding amount ($250,000) would be returned to the City. Any surplus over and above that amount would be shared on a 50/50 basis in keeping with the historic arrangement that predated the transitional funding. The rationale provided in the 2016 Issue Paper (BD01 - CITS Transitional Costs) for this new funding arrangement, was that returning all of the unused funds would ensure that CITS has access to all of the funding available, but also ensure the City is only paying for actual transitional costs. Additionally, it recognized the extraordinary nature of this funding from an already depleted Tax Stabilization Reserve Fund. RATIONALE / ANALYSIS: CITS is requesting the City consider an alternate approach to what was decided in January 2016, which is that ALL year end surpluses be shared 50/50. This would include both year-end operating results as well as transitional funding. It should be noted that this proposal includes this change be applied to both FY2016 and FY2017. Sharing the year-end surplus with the City would allow CITS to build up its depleted reserves. The ability to boost reserves will allow CITS to realize some momentum in gaining financial ground on the ever growing performance based expenditure deficit, recognize a performance development fund and a community access fund, and support the demands from the community for local based programming and supporting wider access to CITS for this region. In reviewing the discussion and decision from the January 18, 2016 meeting, it would appear that switching the surplus splitting to 50/50 would be contrary to what was previously decided; accordingly, a motion to reconsider would need to be approved prior to any consideration being given to applying CITS’ proposal toFY2016. Council could consider the proposed alternative approach forFY2017 without the need to reconsider any previous motion, as the 2016decision was only applicable to the funds allocated in that year. FINAL - 56 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER FINANCIAL IMPLICATIONS: CITS currently expects to have a surplus of approximately $20,000at the end of 2016. Reverting to the historic practice of sharing all year-end surpluses instead of returning any surplus up to the transitional funding amount, would result in a reduction to the Tax Stabilization Reserve Fund of approximately $10,000 for FY2016. RECOMMENDATION: The following motion could be put forward if a member of Council wished to pursue reconsideration: “That the January 18, 2016 decision regarding the allocation of any surplus accumulated by CITS up to and above the transitional funding of $250,000, be reconsidered.” Must be supported by at least 2/3 of the members present to be approved. The following motion could then be put forward if the motion to reconsider IS approved: “That the funding arrangement of splitting any surplus accumulated by CITS 50/50 between CITS and the City be applied to FY2016 and FY2017.” The following motion could be put forward if the motion to reconsider is NOTapproved: “That the funding arrangement of splitting any surplus accumulated by CITS 50/50 between CITS and the City be applied to FY2017.” FINAL - 57 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD02 – Accelerated Infrastructure Replacement Program (AIRP) Follow Up FUND:Capital DEPARTMENT: Infrastructure Services Department –Engineering & Utilities Divisions PREPARER: Hans N. Gross, P. Eng., Director Engineering Services Ryan Hagey, Director Financial Planning BUDGET IMPACT: For Discussion BACKGROUND: During the Operating Budget meeting on November 14, 2016, Council requested follow-up information about the Accelerated Infrastructure Replacement Program (AIRP) and utility rates. This included providing information on: 1)AIRP work completed compared to the target and the AIRP work planned to be completed based on the proposed rate increases; 2)Projected water, sanitary, and stormwater costs to the average homeowner for the next 10 years and comparison to others; 3)The impact a sale of assets would have on utility rates; 4)The impact issuing debt would have on utility rates; and, 5)Other potential funding sources. By 2016 the City of Kitchener will have completed approximately 58 kilometres (kms) of the 260 km AIRP infrastructure back log. The cost to complete the remaining (202 km) in 2016 dollars is approximately $1B. This infrastructure is currently or will be at or beyond its expected lifecycle and/or exceeds condition thresholds within the timeframe of the program. If the AIRP funding was frozen at 2016 investment levels, the AIRP accomplishment target would not be accomplished until 2095 instead of 2032. As well, the oldest assets intended to be addressed by the program (80 years old) would be on a 143 year lifecycle. Infrastructure beyond its useful life has a higher risk of failure, can be more costly to fix, and incurs higher annual maintenance costs. Infrastructure components included in this program (i.e. water, sanitary, stormwater, and roadway) are considered critical to the safety and quality of life of Kitchener citizens. In addition to the legislated obligations related to clean drinking water; essential services such as sustained hydrant flow for fire emergencies, expected water quality, consistent flow of sewage to treatment facilities and mitigation of flooding risk are all essential services the City delivers. RATIONALE / ANALYSIS: 1) AIRP Work Compared to Target (Actual and Projected) The Accelerated Infrastructure Replacement Program (AIRP) was implemented in 2002 and was planned to run until 2032. The program was intended to accelerate the replacement ofall infrastructure within the City’s rights-of-way that is beyond its serviceable life (estimated at 80 years). During the 30 year program, it was planned to replace 8.66 km of infrastructure annually with a total program replacement of 260 km. The graph on the following page shows the cumulative actual and projected AIRP work accomplishments versus the target. Actual work to date has been well below the original cumulative completion target. The State of the Infrastructure (SOTI) presentation laid out a FINAL - 58 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER financial road map to get the AIRP program back on track towards the original 30 year timeframe and ensures no pipe in the City is more than 80 years old. The lines and bars on the graph indicate the following: The straight line starting at the bottom left and ending at the upper right of the graph indicates the original cumulative accomplishment target of 8.66 km per year for a total of 260 km. The red bars from 2004 to 2016 show the actual cumulative accomplishment. The difference between the red bars and the targetline indicates the kilometers of infrastructure that was not replaced during that time period. The green curved line starting in 2017 indicates the revised cumulative target for infrastructure replacement in order to achieve the original end target of the program by 2032. The recommended AIRP funding presented during the SOTI in August 2015 outlined the annual funding increases required to complete theprojected work of the original Program by 2032. The blue bars from 2017 to 2025 represent the projected infrastructure replacement within the proposed capital budget. As can be seen in the graph, the actual AIRP accomplishments have been well below the targeted accomplishment target. The proposed 2017 budget (including incremental Federal funding) puts the City back on track to achieve the goals of AIRP within the original timeframe, FINAL - 59 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER and will help the City avoid increasing maintenance costs and service disruptions to Kitchener residents. 2) Projected Utility Costs for the Average Homeowner & Comparison to Others The table below shows the projected costs of water, sanitary sewer, and stormwater for the 10- year period of 2016 to 2025 based on the proposed combined rate increase 9.3% as noted in the SOTI presentation. The average annual homeowner cost of these utilities is projected to increase from $1,038 in 2016 to $2,329 in 2025. Projected Utility Costs for Average Homeowner 2017 2018 2019 2020 2021 2022 2023 2024 2025 2016 RateProjectedProjectedProjectedProjectedProjectedProjectedProjectedProjectedProjected Water$ 420$ 452 $ 486 $ 523 $ 563 $ 606 $ 652 $ 702 $ 755 $ 812 Sanitary$ 483$ 536 $ 594 $ 658 $ 729 $ 808 $ 895 $ 992 $ 1,099$ 1,218 Storm$ 135$ 148 $ 162 $ 177 $ 193 $ 211 $ 230 $ 251 $ 274 $ 299 $ 1,038 $ 1,136$ 1,242$ 1,358$ 1,485$ 1,625$ 1,777$ 1,945$ 2,128$ 2,329 Significant rate increases are not limited to Kitchener. In their recent budget documents, both Waterloo and Cambridge have projected water/sewer rate increases well above the rate of inflation for a number of years. Waterloo has proposed rate increases between 4.5% - 5.5% for each of the next five years, while Cambridge has projected rate increases of 5.5% in 2018 and 6.2% in 2019. As requested by Council, staff have researched the water prices in European nations and compared them to Kitchener. The information shows that Kitchener’s water/sewer prices in 2014 were near the midpoint of European nations. 3 2014 Price of Water & Sanitary Sewer/m (in $CAD) Kitchener versus European Nations Source: Global Water Intelligence FINAL - 60 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER For additional context, a comparative graph of water & sewer costs for Ontario’s largest municipalities is shown below. Kitchener’s costs ($899) are above the average ($818), but are within the range of Regional comparators Waterloo ($810), and Cambridge ($1,000). It should be noted that a majority of the below average municipalities are high-growth GTA municipalities with younger infrastructure. 3 ) 2015 Cost of Water & Sanitary Sewer(200 m Large Ontario Municipalities(population >100,000) $1,200.00 $1,000.00 $800.00 $600.00 $400.00 $200.00 $0.00 Barrie Milton Guelph Whitby Ottawa London Oakville Oshawa Toronto Average Windsor Kingston Vaughan Hamilton Waterloo Kitchener Markham Brampton Burlington Cambridge Mississauga Thunder Bay St. Catharines Richmond Hill Chatham-Kent Greater Sudbury Source: BMA Management Consulting Inc. 2016 Municipal Study 3) Impact of Sale of Assets Instead of Utility Rate Increases Selling City assets to fund AIRP construction would reduce rate increases. The impact on rates is dependent on the amount of funds generated through the asset sale. In the proposed 2017 budget, the funding increase for AIRP is $3.3M and results in a combined utility rate increase of 3.4%. So if an asset sale were able to generate $3.3M, the combined utility increase could be reduced from 9.3% to 5.9%for 2017 only. To stay on track with AIRP, the combined utility rate increase for 2018 would need to be nearly 20% and would revert back to 9.3% for 2019 and beyond unless the proceeds of anasset sale were large enough to fund AIRP constructioncosts beyond 2017. To avoid rate shock, any proceeds from an asset sale should be used to fund AIRP over the long term. This will provide some minor rate relief in the first year, before the rate returning to 9.3% for years 2-10. The chart below shows the utility rate increasesfor three hypothetical asset sales of $1M, $3M, and $5M. The modest reductions to the rate increases in year 1 would ensure there is less rate shock to customers in year 2. FINAL - 61 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Total Utility Rate Utility Rate Annual Benefit Proceeds Increase Increase (over 10 years) of Asset Sale (year 1) (years 2-10) $1,000,000 9.3% $100,000 9.3% $3,000,000 9.3% $300,000 9.1% $5,000,000 9.3% $500,000 8.8% Staff do not recommend selling assets to fund increased investment in AIRP unless the asset is surplus, and selling is the best incremental cash flow scenario for the City. Further, if an asset is sold, any proceeds from asset sales should be brought in over multiple years to avoid rate shock. 4) Impact of Debt Issue Instead of Utility Rate Increases Municipalities can issue debt to finance the creation/revitalization of capital assets, and therefore debt could be used to fund AIRP construction. Kitchener currently has a debt load that is above/at the high end of target levels as defined by credit rating agencies or the Ministry of Municipal Affairs. While using debt to fund utility infrastructure replacement is possible, it is not advisable. The Municipal Finance Officers Association (MFOA) suggests the best use of debt is to fund atypical or unexpected capital expenditures, and should not be used to carry out regular asset management related activities such as repairs and maintenance. The graph below shows the City’s total debt load if all increases to AIRP were funded through issuing debt instead of utility rates. By 2026, the City’s debt load would be nearly $230M, with just over $200M of the debt relating to utilities, and just under $30M relating to all other City functions. A debt load of $230M is approximately double the previous debt peak of $112M in 2013. Total Debt Outstanding if AIRP Increase Was Funded Through Debt FINAL - 62 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Likewise, issuing debt to fund increased investment in AIRP would significantly impact the City’s debt to household ratio. Kitchener is currently within the moderate range ($400-$1,000) as defined by the Province, but would quickly move to be in the high range and would be at a value of $2,123 by 2026, which is nearly double the previous peak of $1,262 from 2013. Debt Per Household if AIRP Increase Was Funded Through Debt High Range Moderate Range Low Range Issuing debt would provide some temporary relief in utility rate increases, but as the debt is issued, rates would need to increase to pay for the debt (principal and interest). Further, debt payments would continue after the costs of building the infrastructure had actually been incurred, so rates would need to remain at these increased levels for a longer period of time than if utility rates were increased to pay for the infrastructure when it is installed. Projected Utility Costs for Average Homeowner if AIRP Increase Was Funded Through Debt 2017 2018 2019 2020 2021 2022 2023 2024 2025 2016 RateProjectedProjectedProjectedProjectedProjectedProjectedProjectedProjectedProjected Water 420 439 463 488 517 548 584 622 662 708 Sanitary 483 518 559 604 658 724 796 876 964 1,060 Storm 135 141 147 154 163 174 185 198 215 233 1,038 1,099 1,169 1,246 1,338 1,446 1,565 1,696 1,841 2,001 Total Increase5.9%6.4%6.6%7.4%8.1%8.2%8.4%8.5%8.7% Using debt capacity to fund utility infrastructure replacement means the City would not have capacity to issue debt for service expansions/priority projects. Since issuing debt for infrastructure replacement is not advised by industry experts, issuing such a substantial amount of debt would preclude the City from using debt for other priorities, and rate increases would still be substantial for an extended period of time, staff do not recommend using debt to fund increased investment in AIRP. FINAL - 63 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER 5) Other potential funding sources In 2017 there are no other potential funding sources identified to either offset the recommended increase or to add incremental infrastructure projects. It is staff’s belief that in future years (and as early as 2018), there will likely be funding from other levels of government (e.g. Clean Water Wastewater Fund Phase 2) that could reduce the need for the projected utility rate increases. As more information is made known about opportunities, staff will report to Council and will amend the budget projections on an annual basis as these opportunities allow. FINANCIAL IMPLICATIONS: Financial implications are outlined throughout the issue paper. RECOMMENDATION: That the proposed 2017 utility rate increases for Water (7.6%), Sanitary (10.8%), and Stormwater (9.2%) be approved, resulting in a combined increase of 9.3%. And further that staffbe directed toreport back to Council in the first half of 2017 with options to reduce utility rate increases in 2018 and beyond. FINAL - 64 CITYOFKITCHENER 2017BUDGETISSUEPAPER ISSUE:BD03ΑCapitalBudgetChanges FUND:Capital DEPARTMENT: PREPARER: BUDGETIMPACT: BACKGROUND: Informationwillbecirculatedatalaterdate. FINAL - 65 CITYOFKITCHENER 2017BUDGETISSUEPAPER Thispagehasbeenintentionallyleftblank. FINAL - 66 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD04 – Kiwanis Park Pool (KPP) Renovation FUND:Capital DEPARTMENT: Community Services – Community Programs & Services PREPARER: Mark Hildebrand, Director Community Programs & Services BUDGET IMPACT: $200,000 increase (sponsorship), reallocation of $192,000 BACKGROUND: The Kiwanis Park Pool (KPP) was constructed in 1967 and requires renovations to meet health code requirements. These renovations are planned for 2017, and Council has already approved $1M for this in 2016, with another $2.5M budgeted for 2017. Further, another $178,000 is planned from the existing balance in the Corporate Accessibility Fund to improve accessibility around the pool site. This brings the total planned pool renovation budget to $3,678,000. RATIONALE / ANALYSIS: Tenders for replacing the KPP closed in mid-December, with the lowest price being above the approved budget by approximately $390,000. This amount only includes the pool replacement and does not include the addition of a splashpad. The following unplanned expenses are the main causes for the tender price exceeding budget: # Cause Amount 1Carbon tax on concrete – As of January 1, 2017, the Province’s new carbon $40,000 tax will be applied to concrete. 2Electrical servicing – The water pumping and treatment infrastructure needed to meet health code legislation requires improved electrical $130,000 servicing to the pool site. This service is required to be run from the nearby neighbourhood into the park. 3Infiltration gallery –In the original cost estimate,it was assumed the low lying existing wetland in the park would accommodate the pool operation discharge. Once the geo-technical analysis of the site was completed, it was $220,000 determined that an added infiltration gallery was needed to accommodate the increased discharge of water, which is a consequence of increased filtration and turnover rates required by legislation. Staff has reviewed the tender submissions and, besides the removal of the optional splash-pad, is confident there are other discretionary items that can be negotiated with the successful bidder. The total value of these negotiable items is approximately $200,000, meaning the revised KPP renovation costs are $190,000 over budget. Splash Pad Features During the City’s 2015 public engagement process for the Kiwanis Park pool renovation project, 85% of the 2,423 people who provided input supported the inclusion of splash pad features with the new pool. Ideally, installation of these splash pad features would coincide with the overall pool renovation as it would benefit from economies of scale (construction staff and equipment are already onsite), minimize the disruption to park patrons, and ensure these new water features open alongside the larger renovation project. The option of including splash pad features in the scope of this project was included in the tender. The bid price for those FINAL - 67 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER additional features is approximately $200,000, which is above the overall project budget discussed above. FINANCIAL IMPLICATIONS: There are two funding issues for Council to consider as outlined above; the cost of renovating the KPP, and the cost of installing a new splash pad feature. 1) Renovating the KPP - $190,000 After negotiating some reductions in scope with the vendor, staff believesthe renovation project budget will still need to be increased by approximately $190,000. Staff recommends funding this shortfall by transferring $190,000 from the Capital Contingency account to the Kiwanis Park Pool capital account. The Capital Contingency account has an existing balance of $225,000 and another $182,000 budgeted for 2017. This account is not currently earmarked for any other use, and would ensure the KPP renovation can continue proceeding as planned. 2) Building a New Splash Pad - $200,000 Staff believes there may be an opportunity to generate some revenue to help fund the installation of splash pad features through the sale of the naming rights for the pool. As a result, staff recommends including these features in the scope of this project and attempt to work to secure a naming rights partner in 2017. Council should be aware of the risk that a sponsorship may not materialize to cover the full costs of these features, in which case any shortfall in funding would have to be covered through other sources (e.g. reprioritization of other capital expenditures, unused contingency funding from the project, future unrelated sponsorship revenues, future capital closeouts). Another potential funding source to fund these features (if a sponsorship does not fully materialize) is the addition of a capital surcharge of $1 on all visits to the pool for the 2018 and 2019 season. RECOMMENDATION: That $190,000 be transferred from the Capital Contingency account to the 2017 Kiwanis Park Pool capital account; and further That the 2017 Kiwanis Park Pool capital budget be increased by $200,000 of sponsorship funding related to the Kiwanis Park splash pad. FINAL - 68 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD05 – Funding Shortfall for Doon Pioneer Park Expansion & Splash Pad FUND:Operating& Capital DEPARTMENT: Community Services Department PREPARER: Mark Hildebrand, Director Community Programs and Services Denise McGoldrick, Director Operations – Environmental Services BUDGET IMPACT: For discussion BACKGROUND: During City Council’s operating budget discussions on November 14, 2016, an issue paper was requested to consider transferring $109,000 from the Operating budget, which was previously planned to cover operating costs related to the expansion of the Doon Pioneer Park Community Centre (DPCC), to fund a capital shortfall in the DPPCC expansion project.Staff have recommended that the savings from the DPPCC growth allocation be allocated in 2017 to fund the shortfall in the WSIB Reserve. Staff is nearing completion of the DPPCC ‘business case’, which is scheduled to be presented to the Community and Infrastructure Services Committee in the first quarter of 2017. That business case is based on comparisons to other similar-sized community centres in the city and the input and priorities of 1,197 residents who provided input through a community engagement process. It will also provide a concept for the centre expansion that reflects the space and amenity needs of the surrounding neighbourhoods and a Class D budget estimate for that concept. The project team has been reviewing the concept for the centre expansion and made a number of cost saving changes. However, the project remains over budget by approximately $200,000, due solely to the inclusion of a splash pad within the project scope. RATIONALE / ANALYSIS: Community Centre Expansion Project The DPPCC is one of the City’s smaller community centres at 9,720 square feet and is scheduled for an expansion in the 2017 capital budget. The currentscope of the expansion project includes the addition of a double gym and two program rooms. It also moves the washrooms, offices and lobby space in the facility to allow for better visibility and flow throughout the centre. The expansion would renovate approximately 4,000 square feet and add roughly 6,000 square feet to the centre (for a total facility size of approximately 15,800 square feet). This would be similar to other mid-sized community centres such as Country Hills and Kingsdale Community Centres. Staff believe the scope of this expansion, although a bit smaller than originally planned, would address the top priorities for indoor space as expressed by the community. Splash Pad at the Community Centre The number one most valuable outdoor amenity at the DPPCC, as identified by residents, is the existing splash pad located on the centre property. Doon Pioneer Park was the first community centre to have a splash pad as an amenity, however, over time its functionality has decreased and it is now in poor condition. Chandler Mowat, Centreville Chicopee, and Kingsdale community centres all have splash pads on site. In all instances the splash pads are well used in FINAL - 69 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER the communities, providing a no-cost option for children and families, looking for some relief from the heat in the summer. In an effort to respond to the high value residentsputs on this outdoor amenity, the project team has tried to include the replacement of the splash pad within in the community centre expansion project budget. The inclusion of an outdoor amenity like this is not usually included in a project budget for a community centre expansion. Unfortunately, it has become clear that attempting to include funding for the splash pad ($200,000) within the community centre expansion budget would come at the cost of the expansion itself – defeating the original intent of the project and increasing the risk the expansion will not successfully meet the needs of the community for usable indoor space. Therefore, if alternative funding cannot be found for the splash pad replacement, staff would recommend removing the replacement of the splash pad from the scope of the expansion project. Reallocation of Funding from Upper Canada Park Skate Park Given its close proximity with DPPCC, the Upper Canada Park Master Plan recognizes that the DPPCC expansion should be coordinated closely to avoid duplication of services and consolidate outdoor recreational amenities where appropriate. To that end, staff have evaluated the timing of other planned works within Upper Canada Park (UCP) and identified an opportunity to reallocate some funding to the replacement of the DPPCC splash pad in 2017. The first phase of the UCP Master Plan isthe sports-field improvements (revised implementation timing set for 2017/2018), followed by neighbourhood park improvements and the development of a skate park (revised implementation timing set for 2019). A full report providing information on the Upper Canada Park Sports-field improvements is scheduled to go to Community and Infrastructure Services Committee in the first quarter of 2017. As part of the original project schedule, skate park funding of $550,000 has been allotted in the 2017 budget. Given that the likely timing of a skate park implementation has been pushed out to 2019, staffbelieve a portion of the 2017 fundingcould be allocated to the DPPCC splash pad. Council could consider moving $91,000 from the skate park funding and adding this to the $109,000 growth allocation to cover the shortfall, or moving $200,000 from the skate park funding and considering another use for the $109,000 growth allocation, such as allocating it to the WSIB reserve as originally recommended by staff. Once the detailed design for the skate park is initiated in late 2017, any anticipated budget shortfalls, due to the transfer of funds (either $91,000 or $200,000), would be addressed through scope reductions to the skatepark design to bring it within the reduced budget and/or augmented funding through a future budget process. It should also be noted that the Upper Canada Park Master Plan identified, for future work, the potential for a splash pad in the park if the splash pad could not be accommodated within the DPPCC expansion. Providing the splash pad improvements as part of the DPPCCexpansion in 2017 will eliminate the need for a splash pad at Upper Canada Neighbourhood Park in the future (currently unbudgeted). FINAL - 70 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER FINANCIAL IMPLICATIONS: The current budget estimate for the expansion of the DPPCC is approximately $200,000 over the allotted $3.774 million budget – all of which is related to the replacement of the splash pad. The project team has identified a number of ways to reduce that cost, however, without removingthe splash pad, any further reductions in scope wouldhave a significant impact on the size of the centre expansion itself. Staff have identified three options related to the splash pad at the DPPCC: 1.Transfer the growth allocation of $109,000 to the project expansion budget to cover the cost of the splash pad and fund the remaining shortfall of $91,000 from the UCP skate park; 2.Transfer $200,000 from the UCP skate park to the project expansion budget to fund the shortfall associated with the replacement of the splash pad; or 3.Do not look for additional funding for the splash pad, and remove this amenity from the Doon Pioneer Park Community Centre expansion project scope. Implementation of either option 2 or 3 would allow Council to consider staff’s recommendation to allocate the 2017 growth funding of $109,000 for the DPPCC to the WSIB reserve. RECOMMENDATION: For discussion. FINAL - 71 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD06 – Brownfield Remediation Program FUND:Capital DEPARTMENT: CAO’s Office – Economic Development PREPARER: Robert Morgan –Capital Investment Advisor BUDGET IMPACT: $375,000 annually from 2019-2026 BACKGROUND: At the November 28, 2016 Capital Review, Council requested staff provide additional information around the benefits of the Brownfield program and why the funds come from the Capital Pool instead of the Economic Development Reserve. RATIONALE / ANALYSIS: The City of Kitchener has had a Brownfield Tax Incremental Grant Program (BTIGP) since November of 2003. Subsequently, the Region of Waterloo approved their Regional Brownfield Financial Incentive Program (BFIP) in late 2006. The Regional BFIP (jointly funded using both the Regional and City tax increment) now consists of the following three incentive programs for developers. 1.Phase Two Environmental Site Assessment (ESA) Grants – a cost sharing program which funds up to 50% of eligible costs associated with the completion of environmental site investigation, in the form of a Phase Two ESA report, to a maximum of $40,000 – this is funded by the Region only; 2.Regional Development Charge (RDC) Exemptions – development charge exemptions are provided through the RDC By-law up to a maximum of the total eligible remediation costs incurred for the remediation of environmentally impacted sites in areas where RDCs would otherwise be due– this is funded by the Region only; and 3.Tax Increment Grants (TIG) – a joint programthat further offsets remediation costs by providing grants to developers who remediate and redevelop a brownfield site. The TIG program is operated jointly with the Cities of Cambridge, Waterloo, and Kitchener and shares a common set of eligibility requirements and identical program characteristics. For example, annual payments are provided each year until the eligible remediation costs incurred have been recouped, to a maximum of 10 annual payments, subject to Council approval, with a capped maximum value, and provided the property owner(s) continue to pay all taxes – this is funded by the Region and the local municipality. The Brownfield Program was established in order to: encourage the remediation of contaminated lands; promote compact growth that utilizes existing infrastructure; reduce the outward expansion of the urban area; mitigate potential risk to Regional groundwater sources; generate increased tax revenue from previously under-utilized or abandoned properties; and; support the adaptive reuse of buildings, including heritage properties. FINAL - 72 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Approved Brownfield Projects Utilizing a sample of four Council-approved brownfield properties which were redeveloped between 2004 and 2016, the table below outlines the financial benefits of the program Total Council Investment(Region & City)through annual TIGs: $1,161,683 2004 2016 Increase Assessed Value $6,020,000$101,586,840 $95,566,840 Total Property Taxes Billed $270,735$2,533,083 $2,262,348 (Region, City, School Board) Developers have indicated in the past that if it were not for the BTIGP they would not have undertaken the redevelopment of projects such as The Intowns at 110 Highland Rd E (a 128- unit townhouse development built on a former industrial site) or 55 Mooregate (a 31 unit townhouse development built on a former landfill). The properties were contaminated, sitting vacant and generating nominal tax revenue. Now these properties provide new annual tax revenue in perpetuity. FINANCIAL IMPLICATIONS: Funds from the Brownfield program are provided from an ongoing capital budget instead of the Economic Development Reserve (EDR) as the EDR has no ongoing funding source. Transferring the costs of the Brownfield program to the EDR would deplete the reserve, meaning items planned to be funded from the EDR would not proceed. RECOMMENDATION: For Information. FINAL - 73 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD07 – Impact of Economic Development Reserve Outside of Downtown FUND:Capital DEPARTMENT: CAO’s Office – Economic Development PREPARER: Cory Bluhm, Interim Executive Director of Economic Development BUDGET IMPACT: None BACKGROUND: At Capital Review, Council asked staff to report back on how the various Make It Kitchener programs, funded through the Economic Development Reserve, benefit the community outside of the downtown. In particular, Council asked staff to explore opportunities for placemaking initiatives that could benefit business areas outside of the downtown. RATIONALE / ANALYSIS: The following chart identifies the items from the Economic Development Reserve that were subject to discussion at Capital Review. While most of the initiatives will be located in the Downtown, the users of these initiatives (Geography Served) will come from all over the city, and ultimately benefit (Indirect Benefits) the community as a whole in some shape or form. Expenditure Location of Activity Geography Served Indirect Benefits Physician RecruitmentCity-wide City-wide City-wide Small Business Centre Urban City-wide City-wide Programs Carl Zehr SquareUrban City-wide City-wide MIK-Velocity Expansion Urban City-wide City-wide MIK-THEMUSEUM Maker Urban City-wide City-wide Space MIK-Music Film & Interactive Urban City-wide City-wide Media Industry Office MIK-Communitech Grant Urban City-wide City-wide TBD (could be urban MIK-Incubator Capacity and suburban City-wide City-wide locations) MIK-Maker Expo Urban City-wide City-wide MIK-Digital Kitchener City-wide City-wide City-wide MIK-DC Exemption (City Urban Urban Urban Centre) MIK-44 Gaukel Urban City-wide City-wide MIK – Communications, City-wide City-wide City-wide Events, Studies Similarly, staff have assessed all 54 action items from the Make It Kitchener strategy (see attachment). Of these, 44 benefit the larger community. Only 10 of the 54 actions are exclusively located downtown, primarily serve the downtown community, and predominantly benefit the downtown community. FINAL - 74 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Likewise, many of Economic Development’s core services, while often occurring in the downtown, serve the entire city. The Kitchener Market and Special Events, for example, recently surveyed its customer base and determined that their customers come from all parts of the city. The City’s public art collection is distributed throughout the community, Business Development provides recruitment and retention services to all businesses, in particular manufacturing companies in our business parks (e.g. the Manufacturing Innovation Network) and the Small Business Centre serve businesses throughout the region. Based on the foregoing, staff are confident that, while many economic development activities may be located or focused in the core, they in fact serve the entire community. Placemaking Outside Downtown Placemaking initiatives outside the downtown have historically occurred on an ad-hoc, opportunistic or site-specific basis. They are usually permanent streetscape or public realm features and happen through new development, neighbourhood-driven initiatives, or when the Planning division nominally adds to a Regional Road project (i.e. Fairway Road bridge city entry features and seating area) or City project (i.e. Belmont Village entry features, crosswalks and streetscaping). The Neighbourhood Strategy encourages and supports resident-led placemaking through the Neighbourhood Matching Grant and proposed actions to create a Neighbourhood Places Program and Placemaking Challenge. Staff would agree that business-focused placemaking initiatives have generally been focused downtown. However, the Make It Kitchener Strategy identifies the need to facilitate city-wide urbanism. As an initial pilot, the City could consider (as part of the proposed Neighbourhood Placemaking Challenge) an annual grant of $10,000, to which non-downtown business areas could submit proposals for a placemaking initiative that would enhance the identity of their area and promote themselves to the larger community. Initiatives could include, but not be limited to street banners, street signs, crosswalk murals, landscape enhancements, gathering areas, etc. While areas like Belmont Village, Lancaster Street, and Williamsburg Town Centre are potential candidates to apply, any of the city’s numerous nodes, corridors, commercial areas or business parks could also apply. Such initiatives would not only boost the identity of the area, but encourage businesses to work collaboratively, much like the City’s two Business Improvement Areas. FINANCIAL IMPLICATIONS: None at this time. Should Council direct staff to pursue the above noted Placemaking Initiative, staff recommend reallocating $10,000 of funding from line 29 of the reserve – MIK -Communications, Events and Studies. RECOMMENDATION: For information. FINAL - 75 Geographic scope of Make it Kitchener action items '¤®¦± ¯§¸ )­£¨±¤¢³ #!¢³¨®­ )³¤¬ ,®¢ ³¨®­ ²¤±µ¤£ ¡¤­¤¥¨³² Make it SPARK 1UrbanCity-wideCity-wide 2Expand support for maker-instigated event programming, including UrbanCity-wideCity-wide Discovery Square and Maker Expo. 3Explore options to support the creation of additional makerspaces Urban and/or City-wideCity-wide where gaps might exist.suburban 4Support investments in community tools and programming, like the UrbanCity-wideCity-wide Video Competition. 5Support programming that encourages digital literacy programs for City-wideCity-wideCity-wide women and girls. 6Support hackathons, working groups and conferences in emerging City-wideCity-wideCity-wide fields such as health sciences and Fintech. 7Expand funding for the artist-in-residence program and accept Urban and/or City-wideCity-wide applications from artists working in any discipline.suburban 8Sponsor skill development workshops in creative industries such as City-wideCity-wideCity-wide theatre, music and film. 9Support professional development in user experience design.UrbanCity-wideCity-wide Make it START 10Support the development of an advanced maker lab, offering Urban or City-wideCity-wide specialized accelerator programming for startup manufacturers.suburban 11Replicate the Downtown Startup Landing Pad program city-wide to SuburbanSuburbanSuburban help redeploy underutilized industrial buildings for hardware/manufacturing startups. 12Support digital content startups by facilitating the development of a UrbanCity-wideCity-wide digital content incubator in 44 Gaukel. 13Explore additional innovative solutions to make affordable space UrbanUrbanUrban available to startups; for example, support the reuse of downtown homes as offices and workspaces for emerging businesses. 14UrbanCity-wideCity-wide rehearsal spaces, entrepreneurial and promotional services, skills development, and event programming. 15Continue to use the Kitchener Market, Night Art Markets and special UrbanCity-wideCity-wide events to support prospective artisans, musicians, culinary entrepreneurs and retailers seeking to enter the marketplace. 16Explore opportunities for pop-up retail to allow prospective UrbanCity-wideCity-wide entrepreneurs to test concepts and products. 17Explore the potential development of a food and restaurant UrbanCity-wideCity-wide incubator/co-working space. 18Support the development of life sciences startups in association with UrbanCity-wideCity-wide the University of Waterloo Velocity program. As of 12/14/2016 Page 1 FINAL - 76 Geographic scope of Make it Kitchener action items '¤®¦± ¯§¸ )­£¨±¤¢³ #!¢³¨®­ )³¤¬ ,®¢ ³¨®­ ²¤±µ¤£ ¡¤­¤¥¨³² 19Supplement a core set of business skills development programs with Waterloo Region-wideRegion-wide topical training, like food or retail workshops.Region SBC locations 20Continue to mobilize mentors and ambassadors to support entry into Waterloo Region-wideRegion-wide the local entrepreneurial ecosystem, targeting people in transition Region SBC (e.g., youth, new Canadians). locations 21Expand the Downtown Startup Landing Pad program to support UrbanUrbanCity-wide creative and cultural industries and establish offices of national and international venture capital firms. 22Support investment attraction through partner initiatives like City-wideCity-wideCity-wide Techtoberfest. Make it GROW 23Retain startups as they graduate from local programs like Velocity City-wideCity-wideCity-wide Garage, Velocity Foundry, or LaunchPad. PA1Support Communitech renovations of former Google space to UrbanCity-wideCity-wide establish room for growing enterprises. 24Explore new opportunities to support manufacturing through the City-wideCity-wideCity-wide Manufacturing Innovation Network (MIN). 25Work with local post-secondary educational institutes to ensure City-wideCity-wideCity-wide programming reflects the training needs of the business community. 26Encourage business investment and cost-competitiveness by waiving Select Select City-wide or reducing some development charges, offering heritage and façade geography geography grants, and supporting the regional brownfield program.across the across the citycity 27Work in partnership with the regional economic development City-wideCity-wideRegion-wide corporation to create an environment that is responsive to business needs. 28Conduct a retail analysis to identify mechanisms to support both urban City-wideCity-wideCity-wide retail and retail centres in suburban neighbourhoods. 29Continue to act as a liaison between expanding businesses and City-wideCity-wideCity-wide property owners. 30Partner with regional municipalities to establish a music, film and Region-wideRegion-wideRegion-wide media officer to facilitate cluster development and provide professional, craft and entrepreneurial support services. 31Redevelop a joint film location services website, leveraging the existing Kitchener and Kitchener and Region-wide WaterlooWaterloo Make it URBAN 32Advance the redevelopment of City-owned lands in the Innovation UrbanUrbanUrban District and Civic District for mixed-use intensification projects. 33Support the development of Station Area Plans with appropriate land Central City-wideRegion-wide use, zoning, density and urban design provisions to encourage future Transit growth along the ION Light Rail Transit line.Corridor 34Work with building owners to use vacant space as collision spaces for City-wideCity-wideCity-wide entrepreneurs and supporters. As of 12/14/2016 Page 2 FINAL - 77 Geographic scope of Make it Kitchener action items '¤®¦± ¯§¸ )­£¨±¤¢³ #!¢³¨®­ )³¤¬ ,®¢ ³¨®­ ²¤±µ¤£ ¡¤­¤¥¨³² 35Broaden the landing pad and façade grant programs to encourage the UrbanUrbanUrban subdivision of downtown retail space to support sustainable retail operations, and permit rear-access office or commercial space. 36Embrace and plan for new urban amenities, such as dog parks, pop-up UrbanUrbanUrban parks, bistro chairs, cycling super sharrows, street trees and furnishings. 37Encourage city-wide do-it-yourself urbanism (e.g., guerilla gardening, City-wideCity-wideCity-wide little libraries). 38Continue to advance the Kitchener Market as the heart of the urban UrbanCity-wideCity-wide food community. Make it VIBRANT 39Work with key event organizers to develop festivals that regional City-wideCity-wideCity-wide tourism partners can promote to a global audience. 40Facilitate the collision of niche communities and programs into larger City-wideCity-wideCity-wide coordinated events and festivals. 41City-wideCity-wideCity-wide citizen-led placemaking in neighbourhoods, and the creation of highly participatory experiences. 42Implement a community-led public art program through our City-wideCity-wideCity-wide neighbourhood matching fund grant. 43Continue to grow the Kitchener Market as a cherished community UrbanCity-wideCity-wide building to include, for example, pop-up markets, LRT station branding and external events. 44Invigorate passive and under-utilized urban spaces (like alleys, UrbanUrbanUrban parkettes, empty storefronts) as venues for community experiences and creative expression. Start by activating our City Hall retail space for visual arts. 45Continue the Downtown Live program to develop and showcase UrbanUrbanCity-wide emerging and established local musicians in venues like Carl Zehr Square, Victoria Park and the Kitchener Market. 46Develop performer-friendly policies like unloading permits, and ensure City-wideCity-wideCity-wide Downtown Live performers have access to technicians, appropriate equipment and fair compensation. 47Facilitate policies and programs to encourage live performances City-wideCity-wideCity-wide everywhere, including venue development to support opportunities for performance experiences in venues of all sizes. 48Portray community diversity through equitable representation in City-wideCity-wideCity-wide programs like Downtown Live. Make it CONNECT 49Advocate for two-way all-day GO Trains (and future high-speed rail) UrbanCity-wideRegion-wide between Kitchener and Toronto. 50Champion the adoption of ION Rapid Transit by the business Central City-wideRegion-wide community.Transit Corridor As of 12/14/2016 Page 3 FINAL - 78 Geographic scope of Make it Kitchener action items '¤®¦± ¯§¸ )­£¨±¤¢³ #!¢³¨®­ )³¤¬ ,®¢ ³¨®­ ²¤±µ¤£ ¡¤­¤¥¨³² 51Support Kitchener's upcoming digital strategy by advocating for better City-wideCity-wideCity-wide fibre and wireless infrastructure. 52Work with our regional economic development corporation, tourism City-wideCity-wideCity-wide corporation, and Waterloo and Cambridge to promote Kitchener and the region abroad. 53Extend our Kitchener brand into the digital and physical environment City-wideCity-wideCity-wide (e.g., signs, websites, communications). 54Formalize the physical identity of the Innovation District through UrbanUrbanCity-wide urban design elements, and promote the district as the centre of the As of 12/14/2016 Page 4 FINAL - 79 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD08 - Proceeds of Sale from 48 OntarioStreet North FUND:Capital DEPARTMENT: CAO’s Office – Economic Development PREPARER: Cory Bluhm, Interim Executive Director of Economic Development BUDGET IMPACT: None BACKGROUND: th On December 12, Council passed a resolution that 50% of the proceeds of the future sale of 48 Ontario Street be used to support the development of the Creative Hub, while the remaining 50% be directed to the 2017 Budget discussions. RATIONALE / ANALYSIS: Council Policy/Practice It is Council Policy that the sale of Downtown lands be directed to the Economic Development Reserve. As such, a new revenue line item in the Economic Development Reserve will be created entitled “Sale of 48 Ontario St N”, to receive the proceeds upon closing the sale of the property. Once a sale closes, two new expense line items would also be created: -50% of the sale proceeds – allocated to a “Creative hub” expenditures line; and, -50% of the sale proceeds – allocated to a “MIK – New Investments” expenditure line. Council would then have an opportunity to reassign the “MIK – New Investments” funds to other initiatives within the Reserve or identify new initiatives to add to the Reserve. It should also be noted that 48 Ontario Street North was originally purchased using funds from the Economic Development Investment Fund (EDIF). It has generally been the practice of Council that proceeds from the sale of any assets acquired through EDIF be directed back to the Economic Development Reserve. Concerns Around Timing Assigning firm budget allocations in advance of the final receipt of proceeds from the sale of 48 Ontario St N could prove problematic for the following reasons: i)There is no certainty that the property will in fact sell; ii)It is the City’s typical approach that a property sale will not close until the time of building permit issuance, which could be up to 24 months after Council has selected a preferred proponent; iii)In the event the successful proponent does not execute a building permit or complete the project, it is the City’s standard approach to maintain ownership of, or repurchase the property, which could be more than 12 months after closing. As all three of the above options are possible outcomes, it is possible that the proceeds from a sale will not be acquired by the City in 2017, which means that any associated budget implications should be considered as part of the 2018 budget process. FINAL - 80 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER FINANCIAL IMPLICATIONS: None at this time. RECOMMENDATION: That, as per Council Policy, the following three lines be added to the Economic Development Reserve projection in relation to the anticipated sale of 48 Ontario St N: -Revenue line – Sale of 48 Ontario St N -Expense line – Creative Hub -Expense line – MIK-New Investments And further, that once the sale is finalized and funds are received, the actual dollar values be added to the Economic Development Reserve projection and Council make decisions with respect to the actual expenses, as Council has control over all spending from reserves. FINAL - 81 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD09 - Arts Sustainability Funding FUND:Operating DEPARTMENT: Community Services Department –Administration PREPARER: Renate Willms, Supervisor of Administration Ryan Hagey, Director of Financial Planning BUDGET IMPACT: None BACKGROUND: th At the December 5 Community and Infrastructure Services Committee meeting, Council asked for historic funding information for THEMUSEUM, the Kitchener Waterloo Art Gallery (KWAG), and the Kitchener Waterloo Symphony (KWS). RATIONALE / ANALYSIS: The City of Kitchener has long supported each of THEMUSEUM, KWAG, and KWS through Tier 1 cash and in-kind grants that cover operating and maintenance costs. In 2010, the City increased their support to these organizations by granting cash through the ArtsSustainability Fund. THEMUSEUM received $120,000, with KWAG and KWS each receiving $40,000. This Arts Sustainability funding has remained in place at these levels since 2010. As requested by Council, the tables below show the amount of funding provided to each of these three organizations in 2009, 2010, and 2016 as well as the increase in City funding. The calculated effective increases for these three organizations from 2009 to 2016 are 53% (THEMUSEUM), 25% (KWAG), and 34% (KWS) which represent annualized increases of 7.6%, 3.6% and 4.8% respectively. (cash unless noted otherwise) THEMUSEUM* Tier 1 Annual Grant Arts Sustainability One Time % Year Total (in-kind)Fund (2010-16)Grant** Increase 2009 $103,267 -$50,000$153,267 2010 $105,332 $120,000 -$225,332 2016 $114,603 $120,000 -$234,603 Change $ 11,336 $120,000$(50,000)$ 81,336 53% from 2009 *There is also has a lease agreement in place which provides use of the facility at no charge, which is not included in this chart. ** The one time grant was to offset operating costs for 2009. Excluding this amount, the effective increase from 2009 to 2016 would be 127% (18.2% annualized). FINAL - 82 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER KWAG Arts Sustainability Tier 2 % Year Tier 1 Annual Grant Total Fund (2010-16) GrantIncrease $237,069 2009 ($149,818 operating; - $5,000 $242,069 $87,251 facility rental) $240,065 2010 ($152,814 operating; $40,000 $5,000 $285,065 $87,251 facility rental) $261,782 2016 ($166,262 operating; $40,000 $1,000 $302,782 $95,520 facility rental) Change $ 24,713 $40,000 $(4,000) $ 60,713 25% from 2009 KWS Arts Sustainability % Year Tier 1 Annual Grant Other Total Fund (2010-16) Increase 2009 $176,868 - - $176,868 2010 $180,405 $40,000 - $220,405 2016 $196,282 $40,000 - $236,282 Change $ 19,414 $40,000 - $ 59,414 34% from 2009 FINANCIAL IMPLICATIONS: None at this time. RECOMMENDATION: For information. FINAL - 83 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD10 – Enhancing Integrity Commissioner ServicesFollow Up FUND:Operating DEPARTMENT: Finance & Corporate Services –Legislated Services PREPARER: Christine Tarling, Director of Legislated Services & City Clerk BUDGET IMPACT: For discussion (NOT included in budget) BACKGROUND: During Operating budget discussions on November 14, staff was directed to provide additional information about Integrity Commissioner (IC) services namely,how many conflicts of interest have been declared in the past 5-10 years, and how IC services may be funded? RATIONALE / ANALYSIS: As noted in the original Integrity Commissioner (IC) issue paper (Op 03), Council discussed IC services in October as part of report FCS-16-150. Council requested additional information about the budget implications of facilitating members of Council with access to the provision of legal advice under the Municipal Conflict of Interest Act and Code of Conduct formal advice and consultation services in addition to education and training services from the Integrity Commissioner. These were addressed in the issue paper Op 03. The budget of the Office of Mayor and Council contains a $2,000 annual provision for the IC which reflects the extremely low level of activity for the IC since 2009. The hourly rate quoted by the City’s IC is $250, which equates to 8 hours of service and is sufficient to provide for periodic education and training. What Council now needs to decide is: 1)Should there be a budget allocation for additional IC services? a.If so, how much, and what happens to any unspent funds? 2)Should there be a limit per Council Member for additional IC services? a.If so, how much? The table below shows a history of the number of declarations of conflict of interest madeby members of council for the terms of 2010–2014 and 2014–present, which represents a total of 109 declarations or 18 per year on average (many of which would relate to similar matters): Council Member# of CofI Declarations B. Ioannidis24 B. Vrbanovic1 D. Glenn-Graham4 D. Schnider1 F. Etherington8 J. Gazzola5 K. Galloway-Sealock2 P. Singh54 S. Davey2 S. Marsh1 Y. Fernandes1 Z. Janecki6 FINAL - 84 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER This analysis shows that, with the exception of a small number of Councillors, pecuniary interests are relatively uncommon. This would suggest the consumption of external legal services would be relatively low, equating to a utilization rate of 25% or less per year based on past experience. FINANCIAL IMPLICATIONS: There is no budget provision for legal advice or consultation related to conflicts of interest. If each member of council were provided a $5,000 limit for these services (consistent with the Region of Waterloo), the maximum annual cost would be $55,000. If Council believes the actual usage will be something less than the maximum amount, it can choose to set limit of $5,000 per member but set a budget below the maximum possible amount ($55,000). The following table shows the budget required based on varying levels of IC utilization, assuming a $5,000 limit per Council member: Budget Funding % Average amount of the AverageEquivalent Hours of Total Budget (assuming $5,000 $5,000 limit actually used Service per Council Member Increase limit per Councilor) per Council Member @ $250/Hr. Needed 0%$0 0 hours $0 25%* $1,250 5 hours$13,750 50% $2,500 10 hours $27,500 75% $3,750 15 hours $41,250 100% $5,000 20 hours $55,000 Regardless of what budget is set by Council, under current operations any differences from the budget would be included in the overall annual surplus/deficit for tax supported operations and be closed out using the Tax Stabilization Reserve Fund. This is how all tax supported operations are managed with the exception of Winter Control, which has its own reserve fund for surpluses/deficits. If Council wants to hold these funds specifically for IC services, a new reserve fund would need to be created that would outline the source/use of the funds, and set minimum/maximum target balances.Given the relatively small values, a separate reserve is not recommended. RECOMMENDATION: That members of Council be permitted to access Code of Conduct advisory services from the Integrity Commissioner and Municipal Conflict of Interest Act legal advice from an independent lawyer up to a limit of $5,000 per year per member of Council; and, That an increase in the Mayor and Council’s operating budget of $13,750 be approved for 2017 to fund the anticipated cost of these new services and/or costs associated with the work of the Integrity Commissioner; and further, That staff be directed to prepare a policy for Council approval which will govern the consumption of these new advisory services. FINAL - 85 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD11 – Increasing Exposure to Workplace Safety Insurance Board (WSIB) Costs Follow Up FUND:Operating (WSIB reserve funded through fringe benefits) DEPARTMENT: FCS –Human Resources PREPARER: Michael Goldrup, Director, Human Resources BUDGET IMPACT: For Discussion BACKGROUND: During the November 14, 2016 operating budget review discussion several inquiries were made pertaining to the issue paper recommending an increase in funding to the WSIB reserve fund. This issue paper provides further clarification on the following questions: 1.Explain the difference between the liability provided by WSIB ($15M) and the actuarial estimates noted in the City’s financial statements ($6.3M). 2.How does Kitchener’s WSIB liability compare to neighbouring municipalities? 3.What can the City do to mitigate risk of new claims? 4.What advocacy work is being done by the City and municipal organizations to mitigate WSIB claims costs increasing? RATIONALE / ANALYSIS: 1.Explanation of the difference between the liability provided by WSIB and the actuarial estimates noted in the City’s financial statements. The main reason the estimate of future benefit costs from the WSIB statement is larger than that of an independent actuary is due to the provision for presumptive legislation for firefighters.This is a new item that WSIB has included and amounts to approximately $7.8 million, which includes claims estimates calculated by WSIB plus the WSIB 34.3% (2015 Rate) administration charge. As of the last full actuarial valuation performed at the City (December 31, 2014), there was no complete experience data specific to presumptive legislation available, so this was not included in the independent actuarial estimate. The City is scheduled for a full valuation by an actuary every three years, which would be as at December 31, 2017. It is estimated the next independent actuarial valuation will increase due to the addition of presumptive legislation. But because of methodology differences (WSIB uses reported claims, pending retroactive claims, and a provision for benefits not yet awarded) it can be assumed that for each reporting period, the WSIB report could differ from the independent actuary. 2.How does Kitchener’s WSIB liability compare to neighboring municipalities? Due to the sensitivity of the information, we are unable to obtain the specific details of the WSIB evaluation of future liability for other municipalities or collect specific information about the claim cases that would contribute to their WSIB liability. When the 2014 presumptive cancer legislation was approved, WSIB began calculating a provision for presumptive cancer legislation into evaluations that did not previously exist. The FINAL - 86 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER City of Kitchener has had a number of approved presumptive cancer claims approved by WSIB. The more cases the City has approved, the higher the approved benefits that are in force and estimated value of future benefits will be on the City’s WSIB evaluation. If other municipalities have not yet had a significantnumber of high cost presumptive cancer claims approved, their liability for both approved benefits that are in force and provision for future benefits will be lower. 3.What the City can do to mitigate risk of new claims? Recognizing the inherent risks firefighters face in the course of their work, the Kitchener Fire Department has taken a very progressive and proactive approach to implementing safety and wellness programs. These programs are in place for the protection of firefighters, and also help to prevent illness and injury. Examples include, but are not limited to: increased air monitoring, decontamination and hygiene protocols, proactive cancer prevention program, mandatory medical screening, PTSD awareness campaigns, mental resilience training, increased psychological preventative therapy benefits critical incident stress protocols access to employee and family services counselling The understanding of the causes of illness in firefighting is being studied vigorously by various parties to determine all potential causes. This has resulted in greater understanding of the exposures to cancer causing agents, contributing factors to cardiac events and traumatic stress. Continued improvement will occur as new information about potential risk in the fire profession emerges over time. Presumptive cancer claims and potentially also Post Traumatic Stress Disorder (PTSD) claims are proving to be costly for all municipalities with Fire services. The ability to mitigate costs relative to new cases through case management, return to work and accommodation is limited by the illness and ability of the individual through medically evidenced restrictions and capabilities. Unfortunately those withadvanced or severcancer or PTSD are more likely to be sufficiently ill that returning to work or accommodation may not be a possibility. Many new presumptive cancer claims are also for those who no longer work at the City due to retirement. The City of Kitchener currently has several types of programs in place to help mitigate occupational health care and lost time costs. The programs are designed to educate, inform and support employees, both at work and in their personal lives, as well as achieve safety prevention compliance. Organization-wide Prevention Programs The following injury/illness prevention programs/resources are currently in place corporately. All of these programs assist in mitigating the potential for new future claims and costs. FINAL - 87 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Corporate Safety Strategy aimed at improving our Culture of Safety and Wellbeing based on Canadian Standards Association Standard for Safety Management Comprehensive Safety Program for Compliance and Prevention Ergonomic Assessment, Training and Tools for Injury Prevention Wellness Sessions Joint Health and Safety Committees and Health and Safety Representatives Monthly workplace inspections for proactive hazard identification To be a supportive employer, to be fiscally responsible, and to try to reduce the length of any lost time absences, the City has a Workplace Accommodation Program that provides a process for accommodating employees on a temporary or permanent basis. This program applies to staff that have either occupational or non-occupational illness or injury that requires accommodation. The Program provides supervisors with the tools and information they need to make suitable, modified work offers as soon as possible after being advised of injury or illness that requires accommodation in the workplace. Staff in Health and Safety assists the workplace parties with return to work planning and accommodation where needed, monitor the programs and correspond with health care professionals for clarification if required. In addition to the City’s proactive work on an early and safe return to work, the WSIB has Return to Work Specialists who are available and attend the workplace to assist with return to work planning if required on WSIB cases. The City takes advantage of this service whenever needed. 4.What advocacy work is being done by the City and municipal organizations to mitigate WSIB claims costs increasing? The City of Kitchener is not directly involved in any advocacy work with regards to WSIB claim costsand is not aware of any provincial or municipal organized advocacy work for this purpose. FINANCIAL IMPLICATIONS: As noted in the original WSIB issue paper, the City’s WSIB reserve balance has remained flat at $1M since 2011 while the WSIB estimated costs for future benefits has increased dramatically over the same time frame. The reserve balance is now well below the recommended amount based on the City’s actuarial liability which exposes the City to a considerable financial risk It is recommended that the annual, ongoing contribution to the reserve be increased to avert a funding shortfall.If the City experiences claims in excess of the WSIB reserve, these would represent a budget variance and ultimately translate to a reactive tax rate increase. RECOMMENDATION: That growth funding of $109,000, meant for the Doon Pioneer Park Community Centre expansion but not required in 2017, be allocated to the WSIB reserve for 2017 only. That any final assessment growth revenue, in excess of the 1.25% budget estimate, be allocated to the WSIB reserve on an ongoing basis. FINAL - 88 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD12 – Mileage and Per Diem Rates FUND:Operating DEPARTMENT: All PREPARER: Bonnie Saunderson, Senior Financial Analyst BUDGET IMPACT: None BACKGROUND: To provide a comparison of the current mileage and per diem rates used by local municipalities. RATIONALE / ANALYSIS: Mileage Rate The following is a comparison of current mileage rates utilized by local municipalities to reimburse employees who use their personal vehicle for business purposes. Discussions with these other local municipalities indicate mileage rates will be held at 2016 levels with no increase. Municipality Rate/km $0.50 First 5,000 kilometres City of Kitchener $0.45 Over 5,000 kilometres $0.51 First 5,000 kilometres City of Cambridge $0.47 Over 5,000 kilometres City of Waterloo $0.46 $0.50 First 5,000 kilometres Region of Waterloo $0.47 Over 5,000 kilometres The 2016 tax exempt allowance rates as prescribed by the Department of Finance are $0.54/km for the first 5,000 kilometres driven, and $0.48/km for each additional kilometre. Analysis of the calculated cost per kilometre to own and operate a vehicle indicates the City’s rate could be increased to $0.51 per kilometre. Considering the current rate is reasonable in comparison to the other local municipalities, it is recommended that the City also maintain its mileage rate at 2016 levels. Per Diem Rates The following is a comparison of current per diem rates used by local municipalities. Municipality Breakfast Lunch Dinner Incidentals Total City of Kitchener $ 12 $ 16 $ 30 $ 10 $ 68 City of Cambridge $ 15 $ 20 $ 35 $ - $ 65 City of Waterloo $ 15 $ 25 $ 35 $ - $ 75 Region of Waterloo $ 12 $ 16 $ 30 $ 10 $ 68 FINANCIAL IMPLICATIONS: None FINAL - 89 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER RECOMMENDATION: That the City of Kitchener’s rate per kilometre remain at $0.50 for the first 5,000 kilometres driven, and $0.45 for each additional kilometre. That the City of Kitchener’s per diem rates remain at $68/day ($12 for breakfast, $16 for lunch, $30 for dinner, and $10 for incidentals). FINAL - 90 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER ISSUE: BD13 - 2017 Budget Public Input FUND:Operatingand Capital DEPARTMENT: General PREPARER: Ryan Hagey, Director of Financial Planning BUDGET IMPACT: None BACKGROUND: Public input into budget matters starts well before the formal budget process. This includes City-wide consultations such as the 2013 Environics survey, the 2014 Your Kitchener, Your Say! consultation, or the 2016 Neighbourhood Strategy as well as more focused consultations for specific topics such as the Kiwanis Park Pool (2015), or City Hall Outdoor Spaces (2016). In addition to these consultations, the City also receives feedback about the proposed budget during the budget process. RATIONALE / ANALYSIS: Budget consultation is done through traditional means like mail, phone, or in person during Public Input Night (January 16, 2017) as well as electronic means like email, responding to City of Kitchener Facebook and Twitter posts, or through the Engage Kitchener survey about the 2017 budget. th As of December 18, feedback about the 2017 budget has primarily been received through Engage Kitchener. The three topics covered in the survey are: 1.Budget Awareness 2.Infrastructure Replacement 3.2017 Budget In total 137 people had viewed the information, with 33 people providing responses. The 2017 budget survey responses collected to date through Engage Kitchener has been summarized and attached to the issue paper. As well, any comments received through open-ended questions have been provided. The Engage Kitchener 2017 budget survey will remain open until early January and the updated results will be provided to Council for Public Input Night (January 16, 2017). FINANCIAL IMPLICATIONS: None. RECOMMENDATION: For information. FINAL - 91 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER TOPIC 1: BUDGET AWARENESS The always increasing police budget...Accessibility for residents including snow removal Library, community centres and school services Infrastructure Arts & culture, infrastructure FINAL - 92 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Education and transportation. what this will cost me. Capital side of the budget. All Fire services and the downloading of costs to surcharges on water and utilities Transportation (trails and roads) The cost to the taxpayer! Cycling infrastructure and transit system. infrastructure/roads/trails I'd say I'm interested in the budget as a whole and how the individual pieces fit in. Infrastructure and capital expenditures. Operating costs, Road Maintenance Roads, water, fire $$$$$$$$$ community services Expenditures. Actual reasons for the constant high increases in taxes - including utility fees. Planning & EcDev, KPL, & Rec & Leisure Please stop funding Ontario's Catholic schools. I don't want my tax dollars supporting religious education, particularly a system that promotes sexism and homophobia. Reduce costs across all services. The city is doing a great job at finally reaching out to the public. I know in the past they always have. The new approach with this style of survey and being on social media makes the average person able to give their ideas. It gives them the feeling of respect and makes them feel as if they are part of the city. Even if no one looked at the surveys and was only doing them to look good ( that woukd be horrible ) woukd still be helping the residents happy. Also I think more residents should be picked to have a valued vote FINAL - 93 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER in the decision. Call for applications and then interview them be4 they get a vote and there should be at least one person picked from each areaof town. Please bear in mind that many people are on fixed budgets or have not had any significant wage increases in the last eight years. While the efforts to keep the tax increases in line are positive, remember that increases in water, sanitary and storm sewers come from the same pocket. Breaking the costs down into multiple categories does not decrease the amount taxpayers must pay. Let me keep my money!!! Consider cutting spending at the same time as always increasing taxes. This is not sustainable. TOPIC 2: INFRASTRUCTURE REPLACEMENT FINAL - 94 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER Now that we are going to be catching up on the actual cost of infrastructure, the city should use these increased rates as a tool to educate residents on the cost of sprawl and the need for intensification. As the city digs up roads to replace aging infrastructure it should use the opportunity to assure that surface infrastructure is brought to modern standards too and not a new version of what was. Bike tracks, lanes and trails should be mandated along major and minor collectors. Vehicle lanes should be narrowed not just along collector routes but in neighbourhoods where residential streets were overbuilt to accommodate both parked traffic and two directions of movement. Parking in residential neihbourhoods can be allowed as long as one lane of movement is possible, given the low level of vehicular traffic along most residential streets. This assures a long term reduction in maintenance with less road to clear of snow, less road to repair andan increase in permeable surfac, leading to less runoff. This would not only show outward progress but (a standardization of road width and a standard for where what type of cycling and pedestrian infrastructure is most appropriate) could reduce the need for deliberation and review when a change is proposed as a result of infrastructure replacement or expansion. While I didn't list infrastructure as a primary concern above, I recognize the need to maintain it and am happy that my tax dollars are being spent in this way. What has been done to reduce costs? The ion will be amazing for the city. The way it was done has affected the local business so bad cuz of the way it was built. Why was so many streets close at one time the plan should of bin to start at each end of track and build the track like they have been doing for over 100 years . Team one Digging and preparing ahead of the team building the track and a team cleaning up and opening the road behind them. So only a few blocks is closed at one time. I know it's slower then having so many crews working all over at once but the crews doing it my way would get so good at it cuz the would only have one job over and over till it's done that by the end they are working section faster with less labor costs 5hen the plan called for that section of track I know the city of Kitchener is working on addressing the aging infrastructure. I think Social Media updates about recently replaced lines would be a fantastic way to showcase the work that you guys are doing. While I understand the need for infrastructure replacement, then manor in which city is using the taxation and user fees is disheartening. The user fees (i.e.: storm water) have grown exponentially once taken out of the property tax portion of the bill. The storm water management used to be in the property tax, was removed and put as a user fee and the city said look how we are only raising property taxes minimally. But that wasn't FINAL - 95 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER true as the portion of property tax was just changed to a user fee and added on top of property taxes. Now those fees are climbing fast. It would be nice to understand more clearly dollar values being applied to each area. In the budget, I see an increase of $4.4 Million in salaries and wages from 2015, but only an increase of $1.5 million for all of Equipment Reserve Charges, Materials & Supplies, and Repairs & Maintenance. When you say you have to raise utility rates, taxes, and service fees (and are now trying to add fixed delivery costs to water to drain even more), it would be nice if the budget was more clear that these increases was for actual work that is needed and being done, and not transfer funds to increase salaries. TOPIC 3: 2017 BUDGET Fight against the ever increasing police budget. Put more into social services. Snow plow ALL sidewalks, crosswalks, and trails Eliminate all P3 agreements due to the overwhelming evidence of them not working What has been done to reduce costs? I woukd like to be a member of council. I m a active member of the city and would give 100 percent to know everything about the budget and research the ideas I had be4 I gave them. How do veteran councilors and the Mayor look themselves in the mirror in the morning. They are the reason we have the infrastructure deficit and while they provide generous pay packages and COLA adjustments to staff they fail to realize that taxpayers do not have growing incomes. Also we need to stop any bonuses or mediation on fire services. I don't see any planning in the capital budget to convert Duke, St Leger, and Park streets to underpasses under the GEXR tracks. With increasing train service these projects should become more of a priority to reduce to the number of potential train/vehicle interactions (cross-product) and reduce traffic congestion. They should be added at 2-5 year intervals in the capital budget. Because of the placement of the GO rail yard relative to the future multi-modal hub trains have to leave the yard cross Duke and St Leger BEFORE they begin their trip to Toronto and then cross them again once enroute; the opposite happens in the evening. This means that even for the current 4 trains in the AM, 4 trains in the morning there are 16 crossings every day not including freight (+2?) or VIA (+2?) trains. Once GO service moves to hourly or faster, the number of stoppages increases greatly. Lancaster also needs to be made into an overpass for the same reason, but I realize that is a regional road. The leisure facilities master plan needs to be updated to plan for a major facility or multiple facilities downtown. More and more people are living downtown, but there are no proper indoor tracks, swimming FINAL - 96 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER pools, etc. for these new residents to use and they need to leave the core to access them. Currently all the proposed investments are in newor refurbishing facilities in the suburbs; this needs to be rebalanced. Traffic is becoming an increasing concern. My dream would be that there is an east-west LRT to link with the LRT that is currently being built. In its absence, it would be helpful to have upgraded cycling infrastructure so that cyclists could get downtown safely. This should get some of the vehicles off the road (It would get mine off the road). This means dedicated bike trails that are separated from the vehicular traffic by physical barriers (or by lines of parked cars), and to have the cycling infrastructure paved. Gravel, stone dust, potholes and other rough surfaces are not cycle-friendly. I would love to see increased funding for the local arts scene. I appreciate the efforts that Council has made in recent years to bring us out of the deficit, it's important to have quality services and a balanced budget, while maintaining reasonable tax rates. Reading through the budget, I think it makes sense to leave the money in the DPPCC budget to cover the Kiwanis park deficit and to ease 2018 budget stress. I also think that addressing the WSIB changes should be a priority, I think that ensuring tax increases are commensurate with the rest of Waterloo region and using those extra funds to help build that fund would be more beneficial than working to have the lowest tax increase of the region, though I appreciate the efforts made to minimize the impact on my wallet. Be cautious with rising property taxes. While inflation in rising at a steady rate, wages are not always following suit. Rising storm / water fees are rising at 13% and that is after already taking it out of property taxes (which didn't go down) so was already a +/-9% tax hike when implemented.What is the city doing to potentially CUT spending instead of always increasing? Considering the enormous amount of money spent on the LRT system (that the public voted down), I would like to see careful consideration given to putting any more dollars toward it with transparency on why and where the dollars are being spent. Rather than looking at a wishlist and then deciding what will be included, please budget more like a taxpayer. Start with how much money is coming in, then decide what an acceptable tax increase would be give the inflation rate, local average wage increases and any critical needs. Given the amount of money you have, decided what you can afford to offer. This is the way I must budget. While there are items I might really want, if I don't have the money this year, it doesn't make it into the final budget. Also don't pick up the slack when the upper levels of government make cutbacks or download services. While we may hate to see these cuts, it is not the city's responsibility to fund items beyond its mandate (i.e. picking up social service costs no longer provincially funded. As regards the fire budget, limit any budget increases to the rate of inflation. Have this service finds any additional funds from within their existing budgets for a few FINAL - 97 CITY OF KITCHENER 2017 BUDGET ISSUE PAPER years. Their will most assuredly be a hue and cry from both taxpayers and the fire service. Use this as an opportunity to redirection focus to the cause of these problems... the province. The taxpayers can only suck it up for so long. I am concerned about the impact of increases in property taxes and utility rates on seniors and vulnerable populations. I would support increases in property taxes being adjusted for income levels so that those of us who make more, pay more. perhaps more tax rebates for seniors/lower income.home values are not always a great indication of income level. property values are also increasing rapidly while income is stagnant for many. home ownership is also a big step forward in achieving financial security - higher taxes and utility rates will make it difficult for first time home buyers. Im not worried about me but I do worry about my neighbours. I hope council will consider utility rebates for seniors and vulnerable populations. Keep on taxing. I'll just plant more money trees. Why does it feel like fire budget is ever increasing and outpacing inflation? Why do firefighters obtain better-than-inflation rates for increased wages and enviable hours of work? In addition: what feedback does the city have towards the region's police budget that is outpacing inflation at an unsustainable rate? FINAL - 98