HomeMy WebLinkAboutFin & Corp Svcs - 2008-12-08 SFINANCE & CORPORATE SERVICES COMMITTEE MINUTES
DECEMBER $. 200$ CITY OF KITCHENER
The Finance and Corporate Services Committee met in special session this date commencing at
9:10 a.m.
Present: Councillor B. Vrbanovic, Chair
Mayor C. Zehr and Councillors J. Smola, G. Lorentz, J. Gazzola, K. Galloway and C.
Weylie.
Staff: C. Ladd, Chief Administrative Officer
D. Chapman, General Manager, Financial Services & City Treasurer
T. Speck, General Manager, Corporate Services
P. Houston, General Manager, Community Services
J. Willmer, Interim General Manager, Development & Technical Services
T. Beckett, Fire Chief
R. Regier, Executive Director of Economic Development
T. Hare-Connell, Executive Director of People Services & Organizational Development
S. Turner, Director of Enforcement
D. Miller, Director of Fleet
C. Fletcher, Director of Facilities Management
J. Witmer, Director of Operations
R. Gosse, Director of Legislated Services & City Clerk
K. Kugler, Director of Enterprise
G. Murphy, Director of Engineering
M. May, Director of Communications & Marketing
M. Hildebrand, Director of Community Programs
M. Selling, Director of Building
R. LeBrun, Director, Financial Planning & Reporting
W. Malcolm, Director of Utilities
M. Grummett, Director, Information Services & Technology
J. Billett, Committee Administrator
C. Goodeve, Committee Administrator
1. FIN-0$-165 - 2009 OPERATING BUDGET
The Committee was in receipt of Financial Services Department report FIN-08-165, dated
November 28, 2008 concerning the City's 2009 Operating Budget, together with a
consolidated budget summary by Department /Object and budget Issue Papers for specific
items. The Committee was also in receipt of Financial Services Department report FIN-08-
166, dated December 4, 2008 outlining potential reductions in the 2009 Operating Budget; a
memorandum (P. Houston), dated December 4, 2008 concerning a request for financial
assistance toward repairs to the Wilfrid Laurier University (WLU) swimming pool; and a written
submission from Mr. Chris Bennett, Region of Waterloo Watersport Alliance, in support of the
funding request for the WLU swimming pool.
Councillor B. Vrbanovic commented on the world state of economy and its impact in
developing the City's 2009 budget. He asked that in deliberating matters concerning the
budget it be kept in mind that funding is anticipated from the Federal government to aid cities
in continued infrastructure renewal and the potential that this may have for some flexibility in
the City's budget; as well as, the importance of maintaining provision of services to the
community during difficult times.
Mr. D. Chapman provided an overview of the approach to budget preparation including
strategic directions, key strategies and initiatives to increase efficiency and reduce costs.
Information on National and local trends as a result of the current economic crisis was
included together with the potential impact of economic downturn on the Corporation. Mr.
Chapman advised that staff has taken mitigating steps in response to the economic downturn,
which include: no increase to discretionary budget lines; spending cuts; increased fees; no tax-
supported FTE additions; no program expansions; reduction in reliance on the tax stabilization
reserve; recognition of the importance of the City's capital budget as an economic stimulus
tool; and maintaining commitment to a long term economic development strategy. Staff also
has identified a list of potential reductions as outlined in report FIN-08-166. It was noted that a
public information session on the 2009 Operating Budget was held December 1, 2008, at
which time three key delegates spoke. The first was from representative groups in support of a
funding request to help with repairs to the WLU swimming pool and Mr. Chapman advised that
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1. FIN-0$-165 - 2009 OPERATING BUDGET tCONT'D)
staff was seeking the Committee's direction in respect to this matter. The second delegate
spoke in support of the City's initiative to rehabilitate the Victoria Park lake and the last
delegate spoke to spending control and careful planning of next year's budget given the
current economy.
Councillor J. Gazzola raised concerns that the small number of public in attendance at the
December 1, 2008 meeting was not really reflective of the community. Councillor B. Vrbanovic
commented that it is not unlike previous years where attendance has been fairly low and
suggested it becomes a matter of how to engage the community. Councillor Vrbanovic
commented that it may be perceived that Council is doing a good job at balancing the
communities needs with the fiscal dollars available; however, Councillor J. Gazzola expressed
the opinion that the opposite may also be true wherein the community feels they have no
influence in the matter.
Mr. Chapman advised that a three stage approach to review of the budget was taken and in
the beginning stage the projected tax levy increase was at 6.83% before adding in the rate for
the Economic Development Investment Fund (EDIF). He stated that the starting point this
date was at 5.34%, with proposed reductions targeted to lower the levy increase to 3.72%
before EDIF, and ending at 4.83% with EDIF added in. It was noted that the value of 1 % in the
Operating budget is equal to $883,103.
Mayor C. Zehr inquired as to what thought staff has given on how to handle any funding from
senior levels of government and in particular, monies coming from the Federal Government.
Mr. Chapman responded that any additional spending would be incremental and staff would
look at how best to infuse any new funding within the 10 year forecast. He added that the only
other viable source would be a transfer from the gas capital investment reserve and an issue
paper has been prepared to speak to this matter. He noted however, that staff is reluctant to
pursue this avenue because of any unforseen impact and volatility of the operating margins.
A comparison of the Household vs. City Consumer Price Index (CPI) was reviewed, showing
an increase of 2.5% and 5.2% respectively.
At the request of Councillor J. Gazzola, Mr. Chapman agreed to provide a chart based on the
previous 5 years of inflation rates vs. tax rates.
A comparison of municipal costs for an average household between Kitchener and the Cities
of Waterloo and Cambridge was provided, showing that Kitchener is in the middle range. Mr.
Chapman advised that assessment growth is expected to decline over the next few years. He
stated that 2% assessment growth was forecast, however, that figure now stands at 1.3%;
adding that the challenge will be the difficulty in funding new growth and/or to levy through
increased assessment growth because of the decline. Councillor J. Gazzola inquired as to
when the final figures for year-end 2008 would be received from the Municipal Property
Assessment Corporation (MPAC) and Mr. Chapman responded that they are expected within
the coming week.
The Committee then reviewed the 10 Year Tax Rate Impact Projection for the years 2010 to
2019, ranging from 6.43% in 2010 to 1.93% in 2019. It was noted that the main Library
operating costs is the primary reason for the higher level projection for which staff is pursuing
alternative funding sources at Council's direction and portions of other library capital projects
have been deferred to 2012.
Mr. Chapman advised that under the water and sewer infrastructure program only 3.60 km of
the targeted 8.67 km per year replacement rate was achieved; due in part to rising costs of
construction and an increase in the complexity of projects resulting from changes to
environmental regulations. Councillor Vrbanovic inquired if any discussion had been held with
the construction industry to determine what next year may look like. Mr. J. Willmer responded
that the industry is taking a cautious approach to their own expansions as things unfold within
the current economy; but at this time, there is no indication of any significant downturn in
construction costs. Mr. Chapman added that should the cost of oil remain low decreases in
construction costs may be seen over time.
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1. FIN-0$-165 - 2009 OPERATING BUDGET tCONT'D)
BOARDS
Centre in the Square & Issue Paper No. 6
Mr. D. Chapman presented the proposed operating budget for the Centre in the Square (CITS)
at 2.9% increase over 2008. Mr. Chapman advised that the proposed increase meets the
inflationary increase proposed in the 2009 budget call. He then referred to Issue Paper No.6
which requests an additional $70,000. to address rising costs of benefits administered by
CITS. Two options to fund the additional amount were provided, being: adding the $70,000.
to CITS's operating grant annually; or cover costs through the City's fringe benefit account in
2009 which would not impact the general levy.
Mr. J. Grant, General Manager, and Ms. Sharon McMorran, CITS, were in attendance in
support of CITS's proposed budget.
Mayor C. Zehr stated that he was reluctant to add the $70,000. to the levy base, suggesting
that CITS needs to take time to consider an alternative plan. He asked if the $70,000. was
included in the proposed 3.72% tax levy and Mr. Chapman advised that it had been factored
in.
Mayor Zehr questioned that if Option 2 to cover the additional funding through the City's fringe
benefit in 2009 was agreed to, if CITS had options to work out a plan over the next year to
ensure these costs can be covered. The delegation responded that they would support either
option chosen, indicating that a number of options are available that can be pursued but time
is needed to identify and separate out which will be the best approach to correct this situation.
Mayor Zehr asked if Option 2 was agreed to, if it would put any other part of the fringe benefit
fund in jeopardy. Mr. Chapman stated that it would not, commenting that staff is comfortable
that this amount can be sustained for the one year period.
Councillor J. Gazzola commented that a third option to let CITS deal with the matter should
also be considered and questioned what benefit the City will receive by providing the
additional funding. Mr. Chapman responded that within the fringe accounts variances on the
program are not being covered and increases should be considered to address vacation /sick
leave liabilities; however, no increase is being brought forward at this time due to the current
economic state. Councillor Gazzola commented that times have changed since the 2.9%
inflationary increase was proposed and was of the opinion that the options proposed for CITS
would not produce the results needed for this budget.
Councillor B. Vrbanovic referred to the list of potential reductions that staff have proposed to
bring down the base levy and questioned if CITS could do a similar review of their budget to
find efficiencies and what the impact of same may be. Ms. McMorran advised that CITS has
already contributed $10,000. to $13,000. to help deal with the additional benefit costs, noting
that the total impact of the increased costs is approximately $100,000. ($25,000. of which is
WSIB). Councillor Vrbanovic suggested that it would be appropriate for CITS to look at
efficiencies similar to the approach taken by City staff.
Mayor C. Zehr brought forward a motion to approve Option 2 to fund the additional $70,000.
for CITS in 2009 through the City's fringe benefit account and refer consideration of CITS's
2009 operating budget to the January 12, 2009 budget day meeting, pending consideration
and report back from CITS on potential to reduce their operating budget by a further 1 %.
Councillor J. Gazzola advised that he would not support the motion as it was his opinion that
the issue related to the additional funding should be sent back to CITS to deal with. Mayor
Zehr commented that the proposal is for 2009 only and CITS would have to work over the
coming year to mitigate these circumstances in future.
On motion by Mayor C. Zehr -
it was resolved:
"That the 2009 Operating Budget for the Centre in the Square (CITS) be referred to the
January 12, 2009 special Finance & Corporate Services Committee meeting on the
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1. FIN-0$-165 - 2009 OPERATING BUDGET tCONT'D)
2009 Capital /Forecast and Operating Budget, pending consideration and report by the
CITS on the potential to reduce their operating budget by a further 1 %; and further,
That Option 2, as outlined in Issue Paper No.6 to Financial Services Department report
FIN-08-165, be approved to fund an additional $70,000. in 2009 from the City's Fringe
Benefit account to address rising costs of benefits administered by the CITS."
Kitchener Public Library Board tKPL)
Mr. D. Chapman presented the proposed operating budget for the Kitchener Public Library
Board (KPL) at 4.10% increase over 2008. He noted that the KPL's budget exceeds the
budget call target by $34,000. but a growth increase of $67,000 for Radio Frequency
Identification Technology (RFID) is less than the proforma allocation of $118,000.
Ms. S. Lewis, CEO -KPL, was in attendance to support KPL's proposed operating budget.
Councillor B. Vrbanovic requested explanation of the increase in excess of the budget call
target and KPL's ability to consider a further 1 % reduction similar to what is requested of
CITS.
Ms. Lewis advised that the increases relate primarily to wage increases (3%), an increase in
the minimum wage allowance by 6%, and an increase in resources/processing of $27,000. or
2%; with all other budget lines flatlined. She pointed out that a 1 % reduction would equate to
$87,000. She suggested that the $27,000 for resources/processing could be considered for
removal and beyond that KPL would have to consider salary cuts and/or additional reduction
to resources.
Councillor J. Gazzola requested clarification of the reduction to the RFID project. Ms. Lewis
advised that at the time of the original projection a vendor had not yet been contracted. A
vendor has now been selected and through the negotiation process more information was
learned such that the first year costs of the 4 year project are lower than originally estimated.
It was noted that RFID is an inventory system for the library's collections and will provide new
service for self-check out to library users and added security for collections. Ms. Lewis added
that the project requires both capital and operating funds and has been included in the City's
10 year capital forecast. Councillor Gazzola suggested that the funding for RFID does not
appear to reflect efficiencies achieved as a result of self-check out. Ms. Lewis responded that
the business case demonstrates no reduction in operating costs but rather an ability to
manage a higher volume of lending. She added that any savings relates primarily to cost
avoidance in not having to hire additional staffing.
Mayor C. Zehr inquired as to the projected operating costs for subsequent years of the RFID
project. Ms. Lewis advised that in 2009, $34,000. in addition to the $67,000. base figure is
required; $37,000. in the 3rd year; and $4,200. in the 4th year; for a total of $142,200. over the
4 year period at slightly less than the original projection of $144,000. Mayor Zehr agreed with
Councillor Gazzola's comments that it was reasonable to expect some operational savings
related to RFID and this should be considered by KPL.
On motion by Mayor C. Zehr -
it was resolved:
"That the 2009 Operating Budget for the Kitchener Public Library Board (KPL) be
referred to the January 12, 2009 special Finance & Corporate Services Committee
meeting on the 2009 Capital /Forecast and Operating Budget, pending consideration
and report by the KPL on the potential to reduce their operating budget by a further 1 %,
taking into consideration potential operating efficiencies as a result of Radio Frequency
Identification Technology."
ENTERPRISES
Golf Courses
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1. FIN-0$-165 - 2009 OPERATING BUDGET tCONT'D)
The Operating budgets for the Doon and Rockway Golf Courses were reviewed. In regard to
Doon Golf Course, Mayor C. Zehr asked what accounts for the marginal difference in the line
item for course operations. Mr. G. Hastings advised that staff made a conscious effort to
reduce expenditures due to a 3 week delay in spring opening of the course because of
adverse weather conditions. He pointed out that a normal season equates to 30-32 weeks and
revenues were subtracted to account for the 3 week delay. Mayor Zehr referred to the
revenue projections for 2009 and 2010 questioning if these could realistically be achieved.
Mr. Hastings stated that overall the projections are reasonable based on historical operations
of the business.
In respect to Rockway Golf Course, Mr. Chapman advised that a surplus is projected by 2012
which is 1 year sooner than anticipated.
Councillor J. Gazzola inquired as to when the Golf Courses would be in a combined surplus
position and Mr. Chapman advised that a combined surplus is anticipated by 2015.
Building
Mr. D. Chapman advised that new development projects were down resulting in lower
revenues in 2008. In anticipation of a slower economy, 3 vacant positions will not be filled and
for the first time, Building has had to tap into the Building Reserve Fund to off-set a deficit due
to the economic downturn. Mr. Chapman added that the purpose of the Building Reserve Fund
is to stabilize the Enterprise in periods of economic down-turn.
At the request of Councillor J. Gazzola, Mr. Chapman agreed to provide a 5 year projection
and impact of leaving the vacant positions unfilled. Mayor C. Zehr also requested that staff
provide quarterly or semi-annual updates on operation of the Building Enterprise.
Gas Works Utility
Mr. D. Chapman noted that the actual figures for 2008 have yet to be finalized but the
Enterprise is tracking well.
Mayor C. Zehr noted that inventory adjustments were a significant unknown in considering last
year's budget and requested explanation of the end result. Ms. L. Baillargeon advised that in
2007 the Utility had written down $2M due to a difference in market price and average
inventory costs. In 2008, there was substantial volatility in price fluctuations and while it is still
too early to tell, at this time, it appears the year will close at break-even with no write-down
required.
Mayor C. Zehr requested clarification as to how the 3.72% tax rate is to be achieved as it
relates to this account. Mr. Chapman advised that it is being recommended that the annual
dividend from the Gasworks Enterprise to the City Revenue Fund be increased by $400,000.
over the 2009 budgeted dividend of $6,025,114. He noted that Issue Paper No. 12 deals with
the direct impact that this transfer would have on the Gas Capital Investment Reserve Fund.
In respect to Issue Paper No. 12, Mayor Zehr commented on the difficulty of understanding
the calculations used to determine the transfer to the Gas Capital Investment Reserve Fund.
Mr. Chapman advised that due to the complex nature of this calculation and the potential
volatility in the transfer due to impacts such as the Joseph/Gaukel funding requirements and
the volatility of the operating margins, staff will be reviewing the methodology for this transfer
and the Gas Capital Investment Reserve Fund (GCIRF) funding model in 2009.
Councillor J. Gazzola expressed the opinion that the projected gross profit margin for the gas
delivery program is very conservative. Mr. D. Chapman stated that gross profit margins within
the gas delivery program have ranged from approximately 40% to 45% in recent years. He
added that the difference results from the volatility in transportation costs and as the operating
budget is dependant on this dividend, it is better to be conservative. Councillor Gazzola
questioned what portion of the $22M in 2009 expenses relate to the Trans Canada Pipeline
(TCPL) costs. Ms. Baillargeon advised that not all of the City's supply comes from TCPL. She
noted that transportation contracts are set several years in advance; however, TCPL only sets
their rates one year in advance which results in a gap between the contracting costs and what
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TCPL charges. She added that approximately 45% of the $22M is for transportation costs.
Councillor Gazzola questioned if the delivery rate has changed. Ms. Baillargeon responded
that as Kitchener follows the model used by Union Gas, changes to the delivery rate will occur
in April. The two components that make up the delivery rate are fixed and variable rates, and
the fixed rate is charged to all customers. The variable rate is dependant upon the amount of
consumption and has gone down as of April 1St. Councillor Gazzola requested clarification on
what the transfer to Gas Capital Investment Reserve was. Mr. Chapman responded that the
City has two reserve funds that receive an allocation out of the gas utility that form the capital
out of current funding pool, being Transfer to Gas Capital Investment Reserve and Transfer to
Revenue Fund. This funding goes toward City capital and to off-set the requirement for capital
out of current. Councillor B. Vrbanovic commented that the amount going to the Reserve
Fund is roughly 7% of the annual operating budget, which explains the gap between
Kitchener's property taxes and the group average.
Water Utility /Sanitarv Utility /Water and Sanitarv Sewer Rates
Mr. D. Chapman advised that the Water Utility budget has a favourable variance, while the
Sanitary Utility is in a deficit position due in part to heavier than normal rainfall flowing through
the system and high percentage increases in Region of Waterloo's wholesale rates.
Mayor C. Zehr noted that sewage consumption is increasing while water consumption is
flatlining and asked for clarification. Mr. Chapman advised that he would undertake to provide
an explanation to Council for budget day deliberations.
Mr. Chapman responded to questions, advising that going forward the cost of Regional
treatment of water/sanitary is increasing far greater than the City's operating and capital
programs. The Region is expanding its capital program significantly resulting in more dollars
going to the Region and the City's gross margin declining. He noted that contributing factors
to the Regional increase is their plans for major replacement of infrastructure, such as full
replacement of treatment plants; new pumping stations; and new technologies.
Councillor J. Gazzola inquired if there was an indication the Region would not proceed with
these projects given the current economy. Mayor C. Zehr advised that there are a number of
issues to be addressed that suggest the projects will still go forward, including: water quality;
backflow into streams; and compliance with more stringent standards. He noted that
expenditures of approximately $750M is planned over the next 5 to 6 years, of which the
largest upgrade will be to the Kitchener treatment plant.
TAX SUPPORTED OPERATING BUDGET
Mr. D. Chapman advised that there are a number of pressures in respect to the 2009 tax levy
of which many are non-discretionary. Staff has worked to reduce discretionary spending
reaching a base budget of $2.3 M or 2.64% which is below the 2.9% budget call. Some of the
mitigating factors relate to wage increases, capital project funding and a 4 year retroactive
arbitration adjustment for Fire Services.
Councillor Vrbanovic requested clarification of the 4.3% net of internal recoveries. Mr.
Chapman advised this relates to a transfer from Utilities budgets to address staff costs; water
charges for Fire Services; and Facilities Management project management fees. Councillor
Vrbanovic also requested clarification of the 3.5% capital transfers and Mr. Chapman advised
that the capital philosophy has been taken into consideration with growth and as combined is
consistent with the budget target and is a matter of how it was split out for presentation
purposes. Councillor Vrbanovic questioned that as discretionary spending is being frozen
again if staff is finding efficiencies or simply swallowing inflation. Mr. Chapman stated that the
starting point for the 2009 budget was a 2.9% inflationary increase and staff have been
reviewing budgets line by line to reduce costs where feasible.
Councillor J. Gazzola inquired as to the increase in progressions over and above wage
settlements and Mr. Chapman advised that this primarily relates to new employees moving up
within the pay grid. Councillor Vrbanovic questioned as to why progressions do not go down.
Ms. C. Ladd advised that when staff at the top of their pay level leave and the position is
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replaced, the new employee normally begins at the bottom pay level. She added that the
figure provided is an overall composite of progressions and unless through review of a position
due to changes in responsibility, progressions do not normally go down. Mr. Chapman added
that if the Corporation was to stop growing its workforce then the Corporation may start
seeing a downward turn in progressions. Councillor Gazzola inquired as to what percentage of
wages relates to the 2.9% budget call. Mr. Chapman advised that it would be approximately
2.15% which equates to the $1.9M wage settlement figure provided.
Mr. Chapman provided examples of efficiencies identified by staff to reduce the overall base
increase below the budget guideline, including: savings of $169,000. (Issue Paper No.3)
related to installation of new equipment in the Print Shop; and savings of $108,000. (Issue
Paper No.4) related to operation of the Kitchener Market.
Growth Items were then reviewed, including: the new DELTA financial system; Activa Twin Ice
Pad; Williamsburg Community Centre; Fire Station No.7 progressions; capital policy growth;
operations to service growth (Issue Paper No.S); KPL RFID; and assessment growth.
Councillor J. Gazzola referred to the capital policy growth at $219,000. and the previous
adjustment in capital transfers of $242,000. and asked for clarification. Mr. Chapman advised
that the capital transfers are a combined figure of assessment growth and inflationary
increases.
Issue Paper #9 tSite Plan and Development Review)
Mr. Chapman advised that the Development and Technical Services Department -
Engineering Services Division is requesting funding to hire one additional Engineering
Technologist to complete site plan and development reviews. This position is to be funded
through increased user fees and Mr. Chapman noted that fees are increasing upwards of 40%
to cover operating expenses related to the site plan and development review process.
Issue Paper #10 tConstruction Engineering Project Delivery)
Mr. Chapman advised that the Development and Technical Services Department -
Engineering Services Division is requesting funding to hire one additional Construction
Technician and one additional Construction Project Manager to complete projects related to
Council approved capital projects. The 0.9 FTE contract position is to be discontinued and the
proposed positions funded through the capital budget.
Mayor C. Zehr noted that the positions proposed in Issue Papers Nos. 9 and 10 do not appear
to affect Engineering Services' operating budget but rather are built into the capital budget.
He questioned if they are required to do infrastructure projects slated in the capital budget and
if additional work is required, can it be accommodated. Mr. D. Murphy pointed out that the first
position relates solely to the site plan and development review process which is to be funded
from increased application fees. The subsequent positions relate to capital projects and are
needed in 2009 to address an increase in capital programming. He advised that the costs are
based on what is known at this time, but could be reconsidered and adjusted dependent on
any funding forthcoming from senior levels of government. Mayor Zehr requested explanation
of the Construction Management position. Mr. Murphy advised that this position will focus on
two areas: within project design phase manage resources to ensure deliverables; and
oversee ongoing projects already commenced in previous years. He added that the project
manager will work with the contractors and consultant, as well as interface between the City
and the public; handling 4 to 10 projects dependent on their size; and deal with all financial
components, as well as quality control. The technician position will work on annual programs,
such as sidewalk resurfacing and drainage projects.
Issue Paper #11 tMileage Rate)
Mr. Chapman advised that no change is recommended, with the rate per kilometre (km) to
remain at $0.44 for the first 5,000 km and $0.39 for each additional km.
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Mayor C. Zehr referred to the degree of fluctuation in gas pricing and inquired if there was any
method to determine an average price per year and if there would be merit in adjusting the
mileage rate quarterly or semi-annually. Mr. Chapman suggested that there would be no
significant impact on the mileage rate itself and it would be preferred to continue to consider
the mileage rate through the budget process.
Issue Paper #12 tGasworks Dividend)
Mr. Chapman advised that this issue paper is in response to direction of Council and provides
explanation of the calculation used for transfers to the Gas Capital Investment Reserve Fund;
the rationale as to how the operating dividend is affected by the volatility in the transportation
benefit; and what capacity exists for an increase in the operating dividend.
At the request of Mayor C. Zehr, it was agreed to defer consideration of this matter pending
the remainder of discussion on the 2009 operating budget and other potential savings to be
achieved.
Issue Pager # 7 - tWinter Maintenance Funding -Budget Correction)
Mr. Chapman advised that in August 2008 Council approved a series of recommendations in
regard to winter maintenance, including budgeting for winter maintenance based on a 5 year
rolling historical average cost. An analysis concluded an average annual funding shortfall of
$420,000, consisting of $115,000. (wages /benefits); $115,000. (equipment reserve charges);
$70,000. (materials); and $120,000. (contract services). Three options were provided for
consideration, including: allocate entire $420,000. increase in 2009 budget; allocate
$305,000. in the 2009 budget and defer $115,000. (50% of wages/benefits and equipment
reserve charges) to the 2010 budget; or include only $190,000. (contract service /materials) in
2009 budget and defer $230,000. (wages/benefits and equipment reserve charges) to the
2010 budget.
Councillor Gazzola requested explanation as to how Option 3 would work. Mr. Chapman
advised that if a mild winter is experienced Option 3 could work; however, an average or harsh
winter would result in a deficit of at least $230,000. He added that it is important that budget
estimates become tighter to ensure the program is fully funded. Councillor Gazzola inquired
as to weather predictions. Mr. J. Witmer advised that there is significant fluctuation in current
weather predictions making it uncertain as to what may transpire over the coming winter
season.
In response to Mayor Zehr, Mr. Chapman advised that the $420,000. has been taken into
account in the targeted 3.72% tax levy and should Option 3 be approved, the amount would
be reduced by $230,000. to $190,000.
Councillor Vrbanovic questioned the feasibility of establishing a snow reserve fund to collect
any surplus to off-set costs in years of above average snowfall. Mr. Chapman suggested that
this could be considered at such time as there is an overall surplus. Ms. P. Houston advised
that the original purpose behind establishing the tax stabilization reserve fund was to deal with
any deficit in the winter maintenance budget and rather than establishing a separate reserve
fund, suggested it would be more appropriate to refine the tax stabilization reserve fund.
Councillor Vrbanovic maintained the opinion that a separate reserve fund should be
investigated outside the tax stabilization reserve, commenting that this is an important service
at significant cost to the community.
It was agreed that further consideration of this matter would be deferred to the January 12,
2008 budget deliberations.
LIST OF POTENTIAL REDUCTIONS TO THE 2009 OPERATING BUDGET
Options to reduce the tax levy by $800,000. were then considered, including: reductions in
Information Technology relative to licensing costs, staff training and telephone/computer
reserve funds; reductions in Facilities Management relative to replacement equipment,
transitioning part-time security staff to full time, staff training and a temporary labourer
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position; reductions in various line items in the General Manager of Corporate Services'
budget; reductions in Legal Services related to staff overtime and staff training; reductions in
Community Services related to Williamsburg Community Centre, turf crews, winter road patrol,
Communitech grant, Chamber of Commerce Physician Recruitment program; elimination of a
vacant position held in Vacancy Management; reductions in Development & Technical
Services related to traffic calming, slurry seal program, sidewalk infill program, office/computer
supplies, co-op student position and Planning Division overtime; and confidential items to be
considered in-camera later this date.
Councillor J. Gazzola raised concerns that no detail had been provided for each item
proposed in the list of potential reductions. He inquired as to the status of plans to replace the
current telephone system and the amount in the telephone reserve fund. Mr. T. Speck
advised that the reserve holds approximately $2M and at this time, replacement is not going
forward as the needs of new services such as the Customer Contact Centre and Consolidated
Maintenance Facility (CMF), must be taken into consideration. Councillor Gazzola requested
explanation of the computer reserve fund. Mr. Speck advised that $700,000 annually is placed
in the reserve fund and in 2009 expenditures relate to the new DELTA financial system; CMF;
corporate technology strategic plan; and equipment purchases. Mr. Chapman pointed out that
detailed information concerning these matters will be coming in the budget package to be
considered January 12.
Mr. Chapman agreed to the request of Councillor Vrbanovic to also provide the amount
contained in the equipment reserve fund and report as to the feasibility of flatlining this fund
similar to the telephone reserve fund.
Councillor J. Gazzola requested explanation of the winter road patrol program. Mr. J. Witmer
advised that staff patrol road conditions on a 24 hr. basis to monitor pavement conditions (ie.
ice, pot holes). The written reports produced document road conditions which can then be
used to ensure the City is not included in any unwarranted claims.
Councillor K. Galloway expressed disappointment at the proposed elimination of the
Williamsburg Community Centre lease. She noted that a verbal commitment was made in
2007 to the builder and the community, and construction has already begun on the building
which is to house the centre. She added that the contractor is willing to partner with the City to
finish leasehold improvements and suggested that in the current economic times there will be
added reliance on community programming. Mayor Zehr concurred with Councillor Galloway's
comments suggesting that the centre should still go ahead notwithstanding the lease is not yet
finalized.
Mayor Zehr referred to the proposed reduction in turf crews and winter road patrols, pointing
out that these are two of the most visible services that are of concern to the community. He
requested explanation as to whether or not these represent reductions in service. Mr. Witmer
advised that in respect to turf cutting it would mean new areas would not be maintained within
the normal 3 week cycle but would be delayed to the 4th or 5th week; adding that significant
new turf has been added in areas of Doon South, east of Stanley Park, Activia, Prosperity,
downtown and in the north section of the City. It was noted that Issue Paper No.S addresses
the needs to handle new growth and in respect to turf, Mr. Witmer advised that 3 additional
part time positions for the summer months would be required, plus additional equipment to do
the work. Mayor Zehr expressed concerns with the proposed reduction in turf maintenance
given it is already an area of significant frustration to the community and poses issues of
safety.
Councillor C. Weylie commented that she was of the understanding the City had partnered in
2007 concerning the Williamsburg Community Centre and questioned if any monies had been
given out to date. Ms. P. Houston advised that start of construction had been delayed as part
of a previous deficit reduction strategy, with construction having only started one week ago
and no monies have yet been applied. She added that part of the delay in this project related
to capital costs originally estimated at $40,000. to outfit the facility; however, in preliminary
leasehold discussions this amount was determined to be higher. Staff undertook discussions
with the owner of the building who has indicated a willingness to partner on some costs of the
leasehold improvements and a report is to come forward in the next several months.
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Councillor Weylie questioned if more details would be available for the January 12 budget
deliberations and Ms. Houston advised that more details could be made available at that time
but this would also be dependent on the Committee's direction this date as to whether or not
to proceed with the lease.
Councillor G. Lorentz commented that more details are needed on all proposed reductions
and their potential impact on services; adding that it was his opinion no member of
Council would be anxious to cut back on services but would rather see options brought
forward that have no service impact.
A motion by Councillor K. Galloway was brought forward to remove the proposed elimination
of the Williamsburg Community Centre lease from the list of potential reductions.
Councillor J. Gazzola expressed the opinion that individual items should not be pulled from the
list at this time, preferring that additional information be received from staff before a decision is
made on any of the items.
Councillor Vrbanovic pointed out that staff is seeking direction on this issue to determine
whether or not to continue to put time and energy into negotiating the lease arrangements and
expressed the opinion such direction should be given at this time.
On motion by Councillor K. Galloway -
it was resolved:
"That the line item "Do Not Lease Williamsburg Community Centre - $100,000" be
removed from the list of potential 2009 Operating Budget Reductions (report FIN-08-
166)."
Mayor Zehr questioned if the City is contributing in any other way to the Physician Recruitment
program, noting a shortage of physicians still remains and he would have concerns of
abandoning co-operation in this program. Ms. K. Weiss advised that a recruitment weekend
was being held shortly and staff would like opportunity to review the outcome. She added that
it was her understanding that this program is now also receiving private sector funding and a
Manager has been hired for the program.
At the request of Councillor B. Vrbanovic, Ms. Ladd agreed to notify the groups potentially
impacted by the proposed reductions.
Mr. G. Murphy responded to questions concerning the proposed reduction in traffic calming,
advising that under normal circumstances up to 4 streets would be addressed annually and
with the proposed reduction the number would be reduced to 2 streets. Mr. Chapman added
that the capital flow through would be adjusted to equate savings in Engineering Services'
operating budget. Mr. Murphy advised that if traffic calming is left in, other projects would be
looked at for potential reductions, such as the sidewalk infill and slurry seal programs.
Councillor G. Lorentz commented that issues of traffic calming on Greenbrook Drive have
been ongoing for the past 4 years and suggested that the entire traffic calming program should
be reviewed and a plan provided. Councillor B. Vrbanovic added that there are examples of
streets where traffic calming has been successful and asked that staff provide a summary list
of past projects as well as a future traffic calming plan.
Councillor J. Gazzola suggested that all capital projects need to be reviewed, advising that he
was not supportive of cutting back on services the community rely on, such as winter and turf
maintenance and traffic calming.
Councillor C. Weylie raised concerns with the proposed reduction of a co-op student in the
Planning Division. Mr. J. Willmer advised that 2 co-op students have been hired for January to
April to be funded through a vacant planner position, with the reduction proposed being for the
summer /fall term.
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Councillor Vrbanovic suggested that the potential to fund the additional co-op student from any
funding received from the Federal government be investigated, noting the challenges ahead in
finding employment and the importance of capturing young talent into the workforce.
A motion brought forward by Councillor C. Weylie to remove the elimination of one co-op
student in the Planning Division from the list of potential reductions was not voted on.
The Committee then recessed at 12:35 p.m. and reconvened at 1:37 p.m., with all members present.
Councillor C. Weylie asked that staff investigate possible funding opportunities which would
enable the City to continue to offer six Co-op Planning Student positions.
RESERVE FUND PROJECTIONS
Mr. D. Chapman reviewed the summary of the City's Reserve Funds, noting that at the
November 24, 2008 Capital Budget meeting a deficit of approximately $2M was projected for
the Development Charges Reserve Fund in 2009. Since that time staff identified projects
which could be deferred to a later date, thereby off-setting the originally anticipated deficit. He
stated that staff would be providing updated Reserve Fund projections and final details on the
Equipment Reserve by Budget Day. Referring to the 2006 Reserve and Reserve Fund
benchmark data, Mr. Chapman advised that the balances in Kitchener's reserve and
discretionary reserves per household are well below the median compared to other southern
Ontario lower-tier non-rural municipalities. Accordingly, in 2009 staff will be undertaking a
review of the Reserve and Reserve Funds to identify appropriate minimums and maximums
for each Fund. Concerning the Business Park Fund, he stated that as cash flows are realized
through the sale of lands this Fund will revert back into a positive position. In response to
questions, Mr. Chapman agreed to report back by final Budget Day with the opening balances,
the additions/subtractions and the closing balances for the City's Reserve Funds.
Tax Stabilization Reserve Fund Projections
Mr. D. Chapman advised that there was a deficit of $554,000. in the Tax Stabilization Reserve
Fund's operating surplus account in 2008 and it is projected that within a 5-year period this
Fund would be depleted. Accordingly, a commitment needs to be made to reduce reliance on
this Fund, so as to avoid a future levy increase once the Fund has been depleted. In
response to questions, he noted that while last year the transfer out of the Tax Stabilization
Reserve Fund was increased, some surplus was realized in its capital account as a result of
project closeouts. He stated that staff do not anticipate any 2008 closeouts to be reflected in
this Fund in 2009, noting that all identified closeouts are being applied to the Capital Pool.
Gas Capital Investment Reserve Fund Projection
Mr. D. Chapman advised that part of what gives rise to the transfer from the Gasworks
operating account to the Gas Capital Investment Reserve Fund relates to the Gasworks being
able to secure favourable pricing for transportation relative to the Trans Canada Pipeline
(TCPL) costs. This benefit is projected to decline over time as there is a convergence of
prices between the TCPL rate and the supplier rate which will reduce the margin the City is
currently realizing. Accordingly, some contingency should be left in this Fund to deal with any
volatility that may be experienced. He stated that the only way to reduce the transfer out of
this Fund to the Capital Pool is by removing projects from the Capital Forecast that are
identified as receiving c/c funding. He pointed out that the revenue into this fund is not
necessarily stable and the formula behind the annual transfer dictates that a funding balance
needs to be maintained in the Reserve Fund as a contingency.
Mayor C. Zehr requested that staff investigate and report back by Budget Day on the
possibility of increasing the support to the tax-based operating budget from the Gas Utility
without causing instability in the Gas Utility or Gas Capital Investment Reserve Fund.
Councillor J. Gazzola requested that staff provide a detailed list of the projects being funded
through the Capital Pool, noting that this information would allow the Committee to determine
what projects, if any, could be deferred or delayed to help alleviate the impact of a tax levy
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increase.
Hvdro Capital Investment Reserve Fund Projection
Mr. D. Chapman reviewed the Hydro Capital Investment Reserve Fund projection, noting that
it is consistent with what was presented at the November 24, 2008 Capital Budget meeting.
He cautioned against adjusting the transfer in the event that Kitchener-Wilmot Hydro decides
to adjust their rates. Members inquired into whether there has been any indication yet as to
the possible dividend the City might receive in 2009 and it was noted that this information is
typically not provided until it has been presented to the Kitchener Power Corporation Board of
Directors. Mr. Chapman agreed to make an inquiry to the Kitchener Power Corporation as to
the potential 2009 dividend.
Wilfrid Laurier University tWLU) Swimming Pool Repairs
The Committee considered the memorandum (P. Houston), dated December 4, 2008
concerning a request for financial assistance toward repairs to the WLU swimming pool; and a
written submission from Mr. Chris Bennett, Region of Waterloo Watersport Alliance (ROW), in
support of the funding request for the WLU swimming pool.
Ms. P. Houston advised that in August 2008 WLU requested that the Cities of Kitchener and
Waterloo each contribute $1.1 M for a total of $2.2M to cover the cost of the most pressing
infrastructure problems facing the pool. She stated that senior staff from both Cities and WLU
have met several times in an attempt to find a coordinated solution. In addition, a meeting
was held with MPP John Milloy who indicated that the province did not have any funding
available for this project. Ms. Houston stated that given the varying scope of the project,
repairs could cost anywhere from $1 M to $10M, without any guarantee as to the length of time
the pool life could be extended. She then reviewed the four options that the City could
consider as outlined in the memorandum and noted that approximately 150 Kitchener
residents, as members of the competitive swim club, use this facility on a regular basis. She
added that assuming a City investment of $1.1 M and the life of the repairs at 5 years, the
capital cost per participant per year equates to approximately $1,500. Ms. Houston suggested
that in view of the uncertainty regarding costs and the length of time the pool would remain
open, if the City decides to undertake a funding role, consideration should be given to directing
staff to further investigate and report back on the feasibility of other long-term solutions before
proceeding with the proposed short-term WLU repairs.
In response to questions, Mr. M. Hildebrand advised that the pool is used by WLU students,
community-based competitive swim clubs, as well as secondary school swim clubs. He added
that this is one of ten 50 metre competitive pools in Ontario, with the next closest pools being
located in Etobicoke and London. He stated that Kitchener only has 25 metre in-door pools,
which cannot accommodate competitive swim training. Concerning the proposal to enclose
the Harry Class Pool, Mr. Hildebrand advised that this would require a full feasibility study to
determine if the proposal would technically work and what impact it may have to the
neighbourhood. He added that no resources are currently available to proceed with the
feasibility study and noted that the WLU pool recreational users could be accommodated at
other municipal facilities.
The following concerns were expressed by the Committee: that there is no definitive statement
of costs, or certainty as to how long the life of the pool could be extended; providing
assistance to this project would mean either deferring or eliminating other projects currently
included in the 10-year Capital Forecast; and, that this level of competitive swimming should
be the purview of higher levels of government, especially the federal government. It was
suggested that the City should not assume sole responsibility for repairing the WLU pool;
rather other levels of government should be lobbied and asked to provide assistance. It was
noted that, ROW has indicated that extending the life of the pool could possibly be
accomplished through alternative approaches and they have initiated a pledge drive which
could potentially reduce the City's financial commitment. Members commented that more
information was needed regarding the details of the project, as well as an indication as to the
willingness of the various parties involved and the other levels of government in providing
support for the repairs.
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Ms. C. Ladd suggested that some indication should be given as to the role the City wants to
play and/or the funding commitment the City is willing to make prior to direction being given to
staff to further investigate this matter. She added that if this matter is to be examined in
greater detail, the source of any potential funding should also be identified.
Some members commented that their response as to whether the City should support the
repairs to the WLU pool would be dependant on the actual amount the City would be required
to contribute. It was noted that given the ambiguity concerning the project's budget and the
repairs that are required to extend the life of the pool, it would be beneficial to have all parties
meet to discuss this matter. At the suggestion of Ms. C. Ladd, the Committee agreed to direct
staff to request that all parties involved, including representatives from WLU, the City of
Waterloo, local MPPs and MPs, meet to discuss the WLU swimming pool repairs, with a clear
understanding that the City of Kitchener is not prepared to provide assistance unless all
parties are willing partners in moving forward with this initiative.
Additional Budget Reductions
Mayor C. Zehr suggested that for 2009, members of Council forego the annual cost of living
increase applied to their remuneration. Staff were requested to report back by final Budget
Day with the exact amount of the increase that was projected to be applied to their salaries
and benefits in 2009.
On behalf of the Committee, Councillor B. Vrbanovic thanked staff for their hard work in
reducing the proposed tax levy increase from its original estimate of 6.8%. He then requested
that any suggestions the Committee may have to further reduce the proposed tax increase be
forwarded to staff for further investigation prior to Budget Day.
2. ADJOURNMENT
On motion, this meeting adjourned at 3:02 p.m.
J. Billett C. Goodeve
Committee Administrator Committee Administrator