2016 Operating Budget
TOWN OF LINCOLN
November 23, 2015
Agenda
•
Operating Budget
–
–
–
•
2015 Tax Distribution/Allocation
2016 Revenues/Expenditures
2016 Operating Budget
Departmental Budget Review
2
2016 Operating Budget
3
Distribution of Taxes 2015
(Residential)
Town General
Levy
32.19%
School Boards
Levy
15.72%
Regional
General Levy
47.89%
Regional
Waste Levy
4.19%
4
Distribution of Taxes 2015
(Commercial)
Town General
Levy
23.19%
School Boards
Levy
39.30%
Regional
General Levy
34.49%
Regional
Waste Levy
4.19%
5
Allocation of Taxes by Class 2015
Multi-Residential
1.12%
Commercial Classes
13.05%
Industrial Classes
9.07%
Pipelines
1.29%
Farmlands
2.73%
Managed Forests
0.01%
Residential
72.73%
6
2016 Operating Budget – Revenue
Tax Levy
$13,000,489
47.6%
Taxation from Hydro
and Railway Right-ofways
$161,170
0.6%
Transfer from NonConsolidated Entity
$30,909
0.1%
Taxation from Other
Governments
$170,200
0.6%
Interfunctional
Revenues
$2,181,754
8.0%
Supplementary Taxes
$200,000
0.7%
Investment Income
$200,000
0.7%
Fines, Penalties and
Interest and POA
Funds
$623,000
2.3%
Government Grants
$542,027
2.0%
User Charges/Fees
$1,965,039
7.2%
Water and
Wastewater Charges
$8,222,601
30.1%
7
2016 Operating Budget - Expenditure
General Government
$3,036,825
13.2%
Protection to Persons and
Property
$2,560,712
11.1%
Planning and Development
$1,061,776
4.6%
Transportation Services
$4,423,662
19.2%
Recreation and Cultural
Services
$5,089,617
22.1%
Social and Family Services
$121,669
0.5%
Facilities and Equipment
$1,099,774
4.8%
Health Services
$186,970
0.8%
Environmental Services
General
$79,946
0.3%
Environmental Services
Water and Wastewater
$5,372,266
23.3%
8
2016 Operating Budget
Expenditures by Object
Salaries and
Employee Benefits
$9,834,805
36.0%
Transfer to Reserves
and Reserve Funds
$3,046,422
11.2%
Transfer to Capital
Fund
$1,217,550
4.5%
Rents and Financial
Expenses
$122,585
0.4%
Debt Service
$930,709
3.4%
Operating Materials
and Supplies
$9,405,442
34.5%
Contracted Services
$2,739,676
10.0%
9
2015 Assessment Growth
• Each year physical changes occur in the
assessment base
• The increased assessment reflects the
increased service demands of the growth
• This year the assessment base has
increased 1.14% and has resulted in
increased revenue of $139,125
• 1% Levy Impact – $122,550
10
2016 Operating Budget
2016
2015
Difference
17,660,951
16,219,577
1,441,374
Transfers
1,413,637
1,736,729
(323,092)
Revenues
(6,074,099)
(5,701,476)
(372,623)
Levy Requirement
Subtotal
13,000,489
12,254,830
745,659
Less: Assessment
Growth
139,125
-
139,125
Levy Requirement
Subtotal
12,861,364
12,254,830
606,534
Expenditures
%
6.08%
4.95%
11
2016 Operating Budget
Budget Drivers
Increase in Debt Repayment
249,858
Increase in Staffing (4 FTEs)
228,040
Increase in FT Wages & Benefits
151,401
Increase in Firefighters Wages & Benefits
54,282
Increase in PT Wages & Benefits
39,404
Increase in Insurance Premiums
32,791
Increase in Transfer to Capital Fund
21,500
Reduction in OMPF Payment
45,900
Increase in User Fee Revenues
(125,713)
Reduction in Streetlight Hydro
(38,000)
2015 Tax Mitigation from Operating Rate Reserves
117,000
776,463
12
2016 Operating Budget
One-Time Requests
Item
Cost
Funding
OSUM Board Meeting
CO
3,500
Town Cultural Plan
AD
25,000
25,000
Business Continuity Plan
COR
10,000
10,000
Insurance Re-assessment
FIN
59,327
Microsoft Office Software Upgrade (Phase 1)
FIN
15,000
IT Financial System (Vadim) Upgrade
FIN
11,300
IT WiFi Controller Refresh
FIN
10,000
IT Cell Phone Renewal
FIN
25,000
IT Internet Connectivity Improvements
FIN
2,350
Fire Uniform Purchase – New Recruits
FD
8,000
Fire Software Upgrade
FD
5,000
Fire Consulting – Occupational Hygiene Review
FD
5,000
PW Landfill Site Assessment - Jordan
PW
6,500
6,500
13
2016 Operating Budget
One-Time Requests (cont’d)
Item
Cost
PW AutoCAD Licence Conversion
PW
4,600
PW CN Rail Crossing Study
PW
40,000
PW Bridges & Culverts Bi-annual Conditions Study
PW
40,000
PW King Street Roundabout Landscaping
PW
40,000
PW Victoria Shores Sidewalk Accessible Ramp
PW
7,500
PW Steel Drum Roller Repair (EM40)
PW
9,000
Catch Basin Repair – Mountainview Road
PW
20,000
Town Hall Capital from Operating
FAC
11,500
Town Hall Mayor’s Office Furniture
FAC
2,000
Town Hall Front Entrance Repairs
FAC
15,000
Vineland Fire Station Capital from Operating
FAC
11,000
Jordan Fire Station Sidewalk Replacement
FAC
750
Quarry Road Capital from Operating
FAC
23,000
Funding
11,500
11,000
23,000
14
2016 Operating Budget
One-Time Requests (cont’d)
Item
Cost
Funding
Quarry Road Groundwater Monitoring
FAC
5,000
5,000
Jordan Museum Schoolhouse Capital from Operating
FAC
3,400
3,400
Jordan Museum Fry House Capital from Operating
FAC
10,000
10,000
Jordan Museum Erosion Control
FAC
3,900
Lincoln Centre Capital from Operating
FAC
7,000
Lincoln Centre Sanitary Sewer Repairs
FAC
5,000
Parks Small Tools (Sewer Snake and Camera)
SRC
8,000
Parks Fire Safety Plans
SRC
2,000
Bennett Hall Capital from Operating
SRC
15,000
15,000
Jordan Arena Capital from Operating
SRC
20,000
20,000
Jordan Arena Refrigeration Plant Monitoring System
SRC
3,500
Small Parks Bench Replacement
SRC
2,700
Jordan Lions Park Capital from Operating
SRC
1,000
7,000
1,000
15
2016 Operating Budget
One-Time Requests (cont’d)
Item
Cost
Funding
Jordan Pool Capital from Operating
SRC
4,500
4,500
Beamsville Lions Park Capital from Operating
SRC
5,000
5,000
Hilary Bald Park Capital from Operating
SRC
1,000
1,000
Charles Daley Park Capital from Operating
SRC
2,400
2,400
Charles Daley Park Master Plan
SRC
25,000
25,000
Beamsville Pool Capital from Operating
SRC
1,500
1,500
Beamsville Pool Program Supplies
SRC
2,500
Jordan Pool Program Supplies
SRC
4,000
Museum Mail Wagon Repainting
MUS
1,250
Museum Schoolhouse Costume Replacement
MUS
2,500
Planning AutoCAD Licence Conversion
PL
2,100
Official Plan Update
PL
13,300
13,300
Prudhommes Community Improvement Plan
PL
59,800
59,800
16
2016 Operating Budget
One-Time Requests (cont’d)
Item
Cost
Funding
Prudhommes Peer Review/Secondary Plan Review
PL
50,000
50,000
Agricultural Community Improvement Plan
PL
70,000
70,000
OMB Hearing Consulting Fees
PL
45,800
45,800
Library Consulting
LIB
4,500
3,281
791,977
429,981
Total One-Time Requests – 2016 (net)
361,996
Total One-Time Requests – 2015 (net)
397,754
17
What’s Not In the 2016 Budget
Records Retention By-law Update
COR
7,500
Heritage Designations and Listings
COR
20,000
Work Order Maintenance System
IT
31,000
Road Patrol Software System
IT
30,100
Urban Speed Reduction Review
PW
10,000
Proactive Ditching Program
PW
10,000
Urban Speed Signage
PW
10,000
Jordan North Parking Lot Snow Clearing
PW
2,500
Beamsville Room Chair Replacement
FAC
8,000
Town Hall Redundant Internet Connection
FAC
15,000
Town Hall Four Season Flower Garden
FAC
2,000
Beamsville Library Increase Cleaning Service
FAC
6,500
18
What’s Not In the 2016 Budget (cont’d)
Vineland Library Exterior Lighting Upgrade
FAC
3,000
Disposal of Jordan Sand Dome
FAC
25,000
Beamsville Park Field Conversion
SRC
10,000
OMB Hearing Consulting Fees
PL
45,500
OMB Hearing Legal Fees
PL
102,000
TVTA Request Increase – Maps
ED
10,000
TVTA Request Increase – Special Event
ED
22,500
Reduction in Facility Reserve Fund Transfer
-
88,000
Reduction in Equipment Reserve Fund Transfer
-
72,000
530,600
19
2016 Debt Payments
Project
Mature
Principal
Interest
Total
Gretsinger Pool
2017
$
93,969
$
9,778
$ 103,747
East Avenue
2017
$ 113,797
$
4,765
$ 118,562
Fly Road
2017
$
31,791
$
1,331
$
33,122
Fire Station #1
2017
$
31,413
$
1,315
$
32,728
Fairgrounds Road
2020
$
47,328
$
3,398
$
50,726
Gibson Street
2020
$
45,373
$
3,257
$
48,630
Maple/Spruce Streets
2020
$
66,299
$
4,760
$
71,059
Victoria Bridge
2021
$
73,363
$
16,871
$
90,234
Fairground Land
2023
$ 145,522
$
37,932
$ 183,454
Fleming Centre
2046
$
59,601
$ 120,918
$ 101,845
2016 Total
$ 708,456
$ 204,325
$ 912,781
2015 Total
$ 513,206
$ 149,717
$ 662,923
2014 Total
$ 465,571
$
$ 559,741
94,170
20
Departmental Budget Review
21
Departmental Budget Review
1.
2.
3.
4.
5.
6.
7.
8.
9.
Council
CAO
Corporate Services
Finance
Fire
Public Works
Sports, Recreation & Culture
Planning
Library
22