OPERATING BUDGET SUMMARY
2016 TOWN OF MILTON PROPOSED BUDGET
3
Overview
Introduction
Residents within the Town of Milton enjoy and depend on many municipal
services and programs such as firefighting and rescue, parks and roads
maintenance, library services, and the recreation staff who run the many
programs offered by the Town.
The operating budget includes the service levels for these municipal
programs and the sources of revenues available to fund them. After
considering all other revenue sources, the Town is required to collect the
amount of tax required to balance the budget.
As in prior years, valuable input on operational priorities was obtained by
residents and considered by staff in the development of the 2016 budget.
Input channels available to residents throughout the year included the
annual budget public input survey as well as the statistically valid resident
satisfaction survey conducted as part of the corporation’s strategic
planning process during 2015. Residents are also able to provide
comments throughout the year by directly contacting the Mayor and
Councillors or by registering as a delegate at Budget Committee meetings.
The proposed 2016 operating budget, with gross expenditures of $110.5
million, maintains existing programs while providing enhancements across
a wide range of municipal services. An area where residents continue to
request improvements is that of roadways. A Traffic Technologist was
added to the budget to support growth related traffic issues.
The 2016 budget also includes increased roadside brushing and
maintenance of storm sewers in order to increase the margin of safety
on municipal right of ways related to the potential impacts from weather
related events. An increase in the crack sealing program has been built
into the budget in order to extend the life of the Town’s road network.
In line with a growing interest and participation in cycling in the area, bike
lane markings have been added to the budget. Also new for 2016 is the
addition of various cycling related camps and fitness classes, allowing
the Town to take advantage of its new premier cycling facility, while also
enhancing the active lifestyle that residents enjoy. Finally, in response to
library patron requests, an extension of hours for the Library has also been
built into the proposed 2016 budget.
Tax Policy Change - Urban Service Area Tax Levy
Phase-Out
Historically, the Town of Milton has maintained both a general levy for all
property owners in the municipality as well as a separate urban levy, which
is essentially a surcharge applied to residents in the urban boundary to
recover the cost of specific services such as transit, sidewalk plowing and
street lighting.
In accordance with the motion passed at the December 14, 2015 Council
meeting, the urban service area tax levy is now being phased out over
a two year period. For 2016, the urban levy is being reduced by 50%,
followed by one uniform tax rate starting in 2017. The services, at 50% of
the net cost, proposed to be levied to the urban area for 2016 are outlined
in the following table.
Regular Transit
Dynamic Transit Pilot Project
Transfer to Transit and Transportation Reserve
Sidewalk Plowing
Crossing Guards
Annual Sidewalk Repair Program
Urban Street Lights
Net
Expenditures
$ 1,363,178
$
20,001
$
232,073
$
137,775
$
284,913
$
94,538
$
416,732
Total
$
Service
2,549,208
As a result of this phase out, in 2016, rural residents will see an increase
of $12.38 per $100,000 of the assessed value of their home on the Town
portion of their tax bill. The urban residents will see a decrease of $1.74
per $100,000 of assessment in the Town portion of their tax bill. In 2017,
residents will see a similar impact on their tax bill resulting from the second
year of the phase out.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
65
Overview
Proposed Impact of the 2016 Budget on Tax Bill
The Town’s proposed budget results in tax increases in the urban and
rural service areas of $15.11 and $28.24 respectively per $100,000 of
assessment when combined with the impact of the tax policy change. The
overall impact to Milton residents results in a tax increase of 2.00% in the
urban service area and 3.88% in the rural service area for Town of Milton
services.
Decision packages have been prepared by staff for Council consideration
and deliberation to alter the proposed tax levy increase. These budget
items are included within the Decision Packages section of the budget
book and can be found on pages 89 to 106. Summary financial
statements of gross expenditures by department and net expenditures by
department are included on pages 84 and 85 respectively.
The following table illustrates the proposed 2016 taxes per $100,000 of a
property’s assessed value, factoring in both the proposed budget increase
as well as the impact of the tax policy change.
The Library Board prepares and recommends it’s budget to Council.
Although the Library Board has discretion over the spending, Council has
the ability to approve or amend the proposed budget.
The 2016 operating budget includes gross expenditures in the amount
of $110.5 million, a 6.6% increase over the 2015 approved expenditures
of $103.7 million. The expenditures are offset by non-tax levy revenues
of $60.9 million, which have increased 4.0% over the 2015 non-tax levy
revenues of $58.6 million. The budget is balanced with the tax levy of
$49.4 million for the Town and $0.2 million for the Downtown Business
Improvement Area (DBIA). Of the proposed tax levy of $49.4 million,
excluding the DBIA, $49.1 million relates to the Town. A further $0.30
million of the levy relates to the Hospital Expansion.
The Downtown Business Improvement Area (DBIA) also prepares its
own budget. Its tax levy is approved by its Board of Directors and is
then recommended to Council for approval. The budget for the DBIA is
included on pages 357 to 359.
The information presented in the Operating Budget Summary comprises
the Town and Library Board only and is exclusive of the Hospital and the
DBIA, except where otherwise stated.
Proposed Impact on Total Tax Bill per $100,000 of Assessment
Share of
Tax Bill
Urban Area
Town of Milton
General
Hospital
Town of Milton
Region of Halton *
Education
Total Urban Area
Rural Area
Town of Milton
General
Hospital
Town of Milton
Region of Halton
Education
Total Rural Area
2015
Taxes
33.09%
0.22%
33.30%
41.65%
25.04%
100.00%
$ 242.52
$ 1.68
$ 244.20
$ 318.26
$ 195.00
$ 757.46
31.84%
0.22%
32.06%
42.33%
25.60%
100.00%
$ 214.29
$ 1.68
$ 215.97
$ 316.40
$ 195.00
$ 727.37
Tax Policy
Shift
($ 1.74)
($ 1.74)
($ 1.74)
$ 12.38
$ 12.38
$ 12.38
Proposed
Increase
7.00%
0.00%
1.90%
0.00%
7.00%
0.00%
1.90%
0.00%
Proposed
2016 Taxes
$ Impact on
Total Tax Bill
% Impact on
Total Tax Bill
$ 257.63
$ 1.68
$ 259.31
$ 324.31
$ 195.00
$ 778.62
$15.11
$0.00
$15.11
$6.05
$0.00
$21.16
2.00%
0.00%
2.00%
0.79%
0.00%
2.79%
$ 242.53
$ 1.68
$ 244.21
$ 322.41
$ 195.00
$ 761.62
$28.24
$0.00
$28.24
$6.01
$0.00
$34.25
3.88%
0.00%
3.88%
0.83%
0.00%
4.71%
* Includes enhanced waste service for urban area.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
66
Overview
2015 Budget Restatements
Changes in operations have resulted in restatements of the 2015
approved budget for comparative purposes. The changes reallocate
certain costs and revenues between accounts and/or departments and
have no net effect on the total approved budget for 2015. The significant
restatements include:
• Re-alignment and consolidation of marketing and communications
functions from various departments to Executive Services.
• Re-alignment of Mattamy National Cycling Centre (MNCC) budget
within MNCC facility and programs.
• Re-alignment of administration costs for the Operations division
from the Engineering Administration budget into a newly created
Operations Administration budget.
• Re-alignment of sports related program costs out of the Active Living
budget and into a newly created Sports budget.
• Reallocation of budgeted revenues within the Planning and
Development Department.
• Reallocation of revenues within General Government.
• Re-alignment of staffing costs between Parks Administration and
Development Engineering to reflect staffing reorganization changes
that occurred in 2015.
Council Approved Operating Budget Policies and
Guidelines
In July 2015, Council approved the 2016 Budget Call report, CORS-05115, that established the guidelines for preparing the 2016 operating budget
and forecast. The proposed 2016 operating budget conforms to the
following guidelines:
• Annualization of new expenditures and revenues included in the 2015
operating budget.
• Incremental costs associated with extending existing service levels to
new growth areas within the community.
• Consideration of service enhancements and service reductions as a
result of public feedback.
• Inflationary impacts in relation to the Municipal Price Index (MPI).
The guidelines for the tax impacts, as outlined in the Budget Call report,
were that the budget was to be prepared with a range of tax impacts between:
• $2.44/$100,000 of assessment value (1% increase to Town portion of
the total tax levy), and
• $17.09/$100,000 of assessment value (7% increase to Town portion of
the total tax levy).
The 2016 proposed budget has been prepared with a range of tax impacts
as follows:
Urban Resident
• $3.01/$100,000 of assessment value (1.25% increase to Town portion
of the total tax levy), and
• $16.85/$100,000 of assessment value (7% increase to Town portion of
the total tax levy.
When combined with the impact of the tax policy change as discussed on
page 65 the impact ranges from $1.27 to $15.11.
Rural Resident
• $2.92/$100,000 of assessment value (1.29% increase to Town portion
of the total tax levy), and
• $15.86/$100,000 of assessment value (7% increase to Town portion of
the total tax levy).
When combined with the impact of the tax policy change as discussed on
page 65 the impact ranges from $15.30 to $28.24.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
67
Overview
Where Does the Money Go?
Mayor and Council - $0.60 Million (0.6%)
Over 65% of the Town’s budget is spent on providing transportation (including winter control), parks and recreation, fire, library, planning services, licensing and enforcement, crossing guards and economic development. Another 22% reflects financing of capital through debt payments
and transfers to reserves. Less than 10% of gross expenditures are
allocated to administration and governance functions.
The governing body of the Town of Milton is Town Council consisting of
the Mayor and 10 Councillors who represent Milton’s eight wards for a four
year term. The Council of the Town of Milton is responsible for:
Community Services
18.6%
Engineering Services
25.4%
• Representing the public and considering the well-being and interests
of the municipality.
• Developing and evaluating policies and programs of the municipality.
• Determining which services the municipality provides.
• Ensuring that administrative and controllership policies, practices, and
procedures are in place to implement the decisions of Council.
• Maintaining the financial integrity of the municipality.
Operating Budget
Gross Expenditures
Mayor and Council
0.6%
Library Services
4.4%
Executive Services - $5.4 Million (4.9%)
General Government
12.1%
$109.2 million
Executive Services
4.9%
External Revenues
Transferred to
Reserves/Reserve Funds
10.1%
Planning and
Development
6.7%
Corporate Services
8.5%
Fire Services
8.7%
Information on the services provided by each department is as follows and
further details on each department’s budget are included in subsequent
sections.
MILTON 2016 PROPOSED BUDGET
The Executive Services Department, under the direction of the Chief
Administrative Officer, exercises the general management and oversight
of the Corporation consistent with the Municipal Act and related
legislation. Services provided by the Executive Services Department
include:
• Mayor and Council support through the Office of the CAO.
• The Clerks Division is responsible for by-law enforcement, the
crossing guard program, marriage and business licensing and animal
and weed control. In addition, this division organizes Council agendas
and ensures the smooth flow of Council business.
• Economic Development assists with business relocation and set-up,
attracts new business investments as well as supporting existing
businesses and facilitates economic growth.
• Marketing and Communications informs and connects with residents
on municipal matters and services, fosters citizen engagement and a
broader awareness and understanding of the Town’s programs and
services.
OPERATING BUDGET SUMMARY
68
Overview
Engineering Services - $27.8 Million (25.4%)
The Engineering Services Department is responsible for providing many
direct services to the community, such as:
• Operation of the Town’s transit service.
• Maintenance of parks, sports fields, stormwater management facilities
and roadways, including winter control and roadway reconstruction.
• Traffic control including traffic signage, speed limit, streetlight
maintenance, traffic data and traffic signal timings.
• Parking control including parking regulations and enforcement,
online parking considerations, parking ticket payments and dispute
resolution.
• Fleet maintenance which includes repair and maintenance of the
Operations divisions vehicles and equipment.
• The review and approval of engineering drawings and reports,
inspection of all subdivision and site plan municipal services,
establishment and enforcement of engineering design standards by
Development Engineering and addressing grading issues associated
with residential development.
• Oversee the construction of roadways, bridges, sidewalks and
stormwater management facilities.
Community Services - $20.3 Million (18.6%)
The Community Services Department offers recreation, sport and cultural
services to the residents of Milton. The development, scheduling and
maintenance of facilities, recreation and cultural programs and services as
well as working with community partners are all part of the department’s
responsibilities. Specific roles within this department include:
• Planning, design, construction and operation of facilities including the
rehabilitation and reconstruction of existing facilities.
• Community program planning, development and implementation for
children, youth, adults and older adults.
• Management and operation of cultural services (Milton Centre for the
Arts).
• Administration of recreation services such as inclusion opportunities
for recreation services (fee assistance, special needs), community
development including Milton Community Fund, Affiliation Program,
and Space Allocation for community organizations and departmental
administrative services including facility scheduling, permitting and
program registrations.
• Parks planning and project management including design of new
parks and reconstruction of existing parks.
Planning and Development - $7.3 Million (6.7%)
The Planning and Development Department provides direction with
respect to the management of growth and development. Currently,
this primarily relates to establishing an appropriate policy framework
to support balanced and effective decision making with respect to
land use planning matters having regard for other corporate priorities
including environmental sustainability, urban design, transportation and
infrastructure, parks and recreation, cultural heritage and community
improvement. This department consists of the following divisions:
• The Planning Policy and Urban Design Division establishes strategic
policies and regulations to guide the long term development of the
Town in a manner that achieves the goals and objectives of the
Official Plan. This section also provides administrative support and
staff liaison to Heritage Milton.
• The Development Review function manages applications for land
development including subdivision, condominium, Official Plan
and Zoning By-law amendments. It is also responsible for the
administration of the Committee of Adjustment.
• The Building Services Division ensures that all construction within the
Town complies with the minimum required Provincial standards as set
out in the Ontario Building Code Act. It also implements and enforces
various municipal by-laws such as the Zoning By-law and Sign By-law.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
69
Overview
General Government and External Revenues - $24.2
Million (22.2%)
The purpose of the General Government Department is to provide
funding for various financial expenditures that impact the Town including
debenture principal and interest payments, annual transfer of funding to
the capital budget, transfers to reserves and contingency. Collection of
general Town revenues such as grants, investment income, penalties
and interest and interest from Milton Hydro are also included in this
department.
Fire Services - $9.5 Million (8.7%)
The Fire Department is responsible for providing fire services as mandated under the Fire Protection and Prevention Act, 1997. The Act requires
municipalities to provide fire protection services and establish a program
that includes public education with respect to fire safety and certain
components of fire prevention. The Town of Milton is equipped with four
fire stations that are strategically located throughout the town to minimize
response times. This department is made up of the following divisions:
• Firefighting involves fire suppression, extrication of occupants of motor
vehicle collisions, technical rescue incidents and confined space
rescues.
• Fire Prevention focuses on public education, burn permits and
fireworks permits and property inspections.
• The Support Services Division is responsible for the dispatching of
fire services incidents, departmental communications including the
updating of mapping and pre-planning documents, radio systems (invehicle, portable and back-up) and pagers/electronic programming as
well as the coordination of any specialized equipment and fire station
infrastructure maintenance.
• Training involves regular, specialized and incident management
instruction designed to address core service levels of emergency
response. The Milton Fire Department has a wide variety of fleet
and equipment with which to serve the community. Repairs and
maintenance are managed by dual role staff from within the Training
and Suppression Division.
Corporate Services - $9.3 Million (8.5%)
The Corporate Services Department provides a wide variety of
administrative, technical and financial services to all departments of the
Town and to the public in general.
• The Finance Division is responsible for the preparation and coordination of capital and operating budgets, financial analysis and
reporting, development charge administration, investments and debt
management and reserve fund administration. This division provides
accounting support to the organization and maintains accurate and
up-to-date financial records for the Town. They are also responsible
for establishing and implementing effective internal controls.
• The Human Resources Division develops and implements policies
and procedures which attract and retain excellent employees, promote
fair and equitable treatment of employees and ensures the Town
complies with all applicable Ministry of Labour legislation. This division
also provides corporate staff training and development programs.
• The Information Technology Division provides, manages and
supports a robust, reliable and secure information technology and
telecommunications architecture within the Town. This division also
provides business system support and project management during the
implementation of new or upgrading of existing applications.
• The Purchasing and Risk Division facilitates the procurement of goods
and services through effective, fair, open and transparent processes.
This division also administers insurance claims and monitors and
develops policies to protect the Town from adverse risk issues.
• The Taxation and Assessment Division provides the administration of
the Council approved tax levy through the regular billing and collection
of property taxes and management of assessment appeals.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
70
Overview
Library Services - $4.8 Million (4.4%)
Where Does the Money Come From?
The Milton Public Library (MPL) is overseen by the Milton Public Library
Board (MPLB). The MPLB is a governance board established by the
Ontario Public Library Act, and is a formal policy-setting group that sets
goals and objectives to meet the community’s public library needs. The
MPL system provides the community with resources, materials, programs
and services to support and encourage life-long learning at the Main
Library and Beaty branch locations. This is accomplished through a
materials library, a life-long learning centre, virtual library services and
resources and a service oriented organization.
Proposed taxes collected from taxable properties make up 47.2% of total
revenue needed for the operating budget. Through Council deliberation
and approval of the budget, the amount required from property taxes
is determined. Each homeowner pays a share of the total tax required
based on the value of his or her home, relative to all other homes; as does
each business.
The MPL also fulfills two secondary roles: acting as a broker/link to other
resources and serving as a community gathering place. Each area of MPL
monitors trends and plans for appropriate innovations, service responses,
and operational improvements as a result of the dynamic changes taking
place in Milton.
At just under 22% of the total revenue, user fees form the next significant
portion of revenue collected by the Town. This revenue is generated
primarily from fees collected for the use of recreation programs and
facilities.
Sources of revenues to fund the operating budget are illustrated in the
following graph and the commentary following the graph provides detailed
definitions of these sources of revenue.
Taxation
47.2%
Payments
in Lieu
0.6%
Grants
1.1%
Recoveries
& Donations
3.3%
Sources of
Revenue
$109.2 million
Reallocated Revenues
4.7%
External Revenues
Transferred to
Reserves/Reserve Funds
10.8%
MILTON 2016 PROPOSED BUDGET
User Fees &
Service Charges
21.5%
Financing Revenues
10.8%
OPERATING BUDGET SUMMARY
71
Overview
User Fees and Service Charges - $23.4 Million (21.5%)
Grants - $1.2 Million (1.1%)
User fees recover the costs of municipal programs or services from the
individuals or organizations that specifically use the program or service.
The user fees included in the operating budget were approved by Council
through the 2016 Rates and Fees By-laws, as outlined in By-law No. 0602015 and No. 121-2012, which identifies the building fees. These by-laws
provide the authority to collect these revenues.
Grants denote the funds received from federal or provincial agencies
as well as other organizations. The 2016 budget includes the following
grants:
Payments in Lieu - $0.65 Million (0.6%)
• A conditional operating grant from the Ministry of Health and Long
Term Care under the Elderly Persons Centres Act.
• Funds received from Arts Presentation Canada, the Ontario Arts
Council and a TD Accessibility Grant, Dance Ontario, and Theatre
Connects specific to the Milton Centre for the Arts.
This revenue source represents the amount of revenue received from
other government agencies who own property within the Town of Milton;
essentially, it is a cash payment received in lieu of a property tax payment.
• A grant from the Aquatics Lifesaving Society to run a “Swim to
Survive” program.
Financing Revenues - $11.8 Million (10.8%)
• An allocation of the Toronto 2015 Sport Legacy Fund for ongoing
Velodrome operating costs which is funded through contributions from
the Government of Canada and the Province of Ontario.
These are revenues received from other sources including the capital
fund, reserves and reserve funds, investment income and revenues from
Milton Hydro (including the annual dividend and interest payments on a
long term note receivable). Long term lease agreements are recorded in
this category.
• A provincial grant from the Ministry of Tourism, Culture and Sport
related to an after school program for children and youth.
• A multi year grant from the Ontario Sport and Recreation Communities
Fund for the development of a Cycling Participation Strategy.
• A provincial Public Library Operating Grant and a federal Summer
Career Placement Grant.
Recoveries and Donations - $3.7 Million (3.3%)
This revenue source includes the reimbursement of Town costs through
agreements with external agencies. Donations from external parties are
also included within this revenue category.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
72
Overview
External Revenues Transferred to Reserves/Reserve
Funds - $11.7 Million (10.8%)
The revenues included in this category represent revenues that are not
used directly in the operating budget but are immediately transferred to
the appropriate reserve or reserve fund. The inclusion of the revenue
in the operating budget is to comply with accounting standards. These
revenues include such things as the Ontario Lottery Corporation proceeds
and contributions from developers as per Financial Agreements.
Reallocated Revenues - $5.2 Million (4.7%)
Reallocated revenues denote transfers of revenues between departments
to better reflect the true cost of providing Town services by functional/
service area. These revenues are offset by reallocated expenses as they
are an allocation of costs from one functional area to another.
Taxation - $51.6 Million (47.2%)
Taxation represents the amount of property tax that is received by
the Town from taxpayers, including the tax levy ($49.1 million) and
other taxation ($2.5 million). Other taxation includes items such as
Supplementary Taxes which result from changes in a property’s assessed
value during the taxation year and Right of Way payments for railway and
utility corridors.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
73
Overview
Key Factors Impacting the Budget
The proposed 2016 operating budget tax levy requirement has increased
by $4.5 million over the 2015 approved budget.
Assessment growth tax revenue reflects an increase to the taxable
assessment base. As the Town grows and more properties are developed,
the increased value of the developed properties is captured in the
assessment base and provides incremental tax revenue to help pay for
the increased need for services as a result of that growth. For the purpose
of the 2016 budget, weighted assessment growth of 2.97% has been
achieved and will offset $1.3 million of the required tax levy increase.
During budget preparation, cost and revenue changes are distinguished
amongst three distinct categories: (1) Status Quo/Contractual, (2) Growth/
Volume and (3) Service Level. The intent of presenting the budget
impacts in this manner is to highlight the cost of growth versus the costs
associated with continuing to service the existing community and changes
to the levels of service being delivered. This helps to understand what the
key drivers of change are in the budget. The following table illustrates the
budget impacts by cost driver:
TOTAL TOWN
(Excluding DBIA)
2015 Approved
Status Quo/Contractual
Growth/Volume
Service Level
2016 Proposed
$
$
$
$
$
MILTON 2016 PROPOSED BUDGET
44,859,028
2,238,970
1,846,808
455,362
49,400,168
313,614
9,257
322,871
These represent changes in costs and revenues to maintain existing
service levels and quantities. This includes items such as inflationary
adjustments, contractual obligations, legislative requirements, changes in
user fees, etc. The impact of the Municipal Price Index (MPI) is reflected
in this type of change. Typically these items are non-discretionary if
existing services are going to be maintained.
Putting added pressure on the budget this year are a number of nondiscretionary items such as the estimated foreign exchange impact of
$0.13 million resulting from a drop in the Canadian dollar, as well as a
reduction in projected investment revenue of $0.35 million due to lower
market rates, and an expected decrease in subdivision application
revenue of $0.23 million. These are partially offset by adjustments to the
winter control budget and an anticipated increase in recoveries from the
Region of Halton for roads maintenance.
TOWN
(Excluding
Hospital)
HOSPITAL
$
$
$
$
$
Status Quo/Contractual Change
$
$
$
$
$
44,545,414
2,238,970
1,837,551
455,362
49,077,297
OPERATING BUDGET SUMMARY
74
Overview
Growth/Volume Change
Growth/volume changes are the costs/revenues to extend existing
services to newly developed neighbourhoods within the community.
There are two main growth related changes in the 2016 budget. The
first is an increase in transfers to reserves. Transfers to the Equipment
Replacement Reserve were increased following the recommendations
outlined in CORS-059-14. The 2016 budget also includes an increase to
the Tax Rate Stabilization reserve of $0.07 million to proactively manage
the financial impact related to the opening of Fire Station 5 expected in
2019.
Growth Related Impact
Reserves & Capital Program
$
Fire & Protective Services
Roads
Planning
Parks & Community Services
Operations & Equipment
Traffic Control
MILTON 2016 PROPOSED BUDGET
The table below outlines all growth related changes to the 2016 budget.
It also demonstrates that assessment growth revenues are insufficient in
offsetting net growth related expenses.
Impact
Rationale
($ millions)
Internal Support
Subtotal
Assessment Growth Revenues
Deficit/(Surplus)
The second driving factor in the growth increases for 2016 is related to
staffing positions that have been added to the budget to accommodate
growth related activity. Further details related to the positions added to
the budget are outlined on pages 78 and 79 of the Operating Budget
Summary Section.
$
$
$
0.77 Increased transfer to Equipment Replacement Reserve ($0.33), Tax Rate Stabilization Reserve re: Fire
Station 5 ($0.07), Library Reserve re: new branch ($0.13), Transfer to Capital Program ($0.13).
0.40 Increased costs for IT software maintenance as well as Finance to allow for ongoing efficient operation of
the municipality and ensure municipal service delivery standards are maintained along with growth of
Town.
0.42 Adding budgetary dollars in Licensing and Enforcement to be able to respond to public by-law complaints
in a more timely manner. Additional firefighters allow for increased immediate reponse capability and part
time staff hours to enhance depth of response.
0.14 Increase in Operations staff to support maintenance of growth related roads.
0.07 Staffing related costs to continue to allow for timely reponses to urban planning matters.
0.05 Increase in Operations staff to support maintenance of growth related parks; partially offset by increased
revenue from community programs.
0.03 Relates to grass cutting and growth related vehicle operating expenses.
(0.03) New Traffic Technologist to support growth in the Town's urban core. Also included, is a growth related
increase in parking fine revenues.
1.84
(1.32)
0.52
OPERATING BUDGET SUMMARY
75
Overview
Service Level Change
Service Level changes are defined as changes in cost/revenue structure
due to increases/decreases to service levels and/or the introduction/
discontinuance of a service.
Service level changes are being proposed by various departments
through the 2016 operating budget. They represent a change in the level
of service provided to the community in comparison to the approved 2015
budget. The net financial impact is an increase in the proposed tax levy of
$0.46 million.
The following table presents a list of the service level changes contained
in the proposed operating budget. Further details on the proposed
service level changes can be found within each department’s section of
the budget document.
Summary of Proposed Service Level Changes
Mayor & Council - TAPMO Membership
Economic Development - Elimination of This Way Up Marketing Campaign
Marketing and Communications - Transit
Information Technology Programs
Human Resource Programs
Transit - Paratransit Contracts
Infrastructure Management - Bike Lanes
Infrastructure Management - Crack Sealing
Operations - Road Side Brushing
Operations - Storm Separator Cleaning
Operations - Millfoil Harvest Removal
Operations - Snow Clearing
Operations - Maintenance for Vehicle Wash
Operations - Wash Service Pit
Recreation Programming
Main Library - Open 8 Extra Sundays per year
Main Library - Open Monday evenings from 5:00pm to 9:00pm
Total
MILTON 2016 PROPOSED BUDGET
Page
111
125
126
156-161
162-163
243-244
245
246
247
248
249
250
251
252
301-304
352
353
$
$
2016
Impact
254
(5,000)
62,000
22,803
17,150
93,408
80,002
84,171
40,000
42,000
20,000
(4,500)
10,000
25,000
(62,703)
8,234
22,543
455,362
OPERATING BUDGET SUMMARY
76
Overview
Human Resources Complement Changes
The Strategic Workforce Plan (CORS-078-15) as presented to Council on December 14, 2015, discussed the need to increase staffing levels to
accommodate the rapid growth that the Town continues to experience. As part of this review, staff completed a forecasting exercise to determine
what additional positions would be required in 2016 to continue to provide service delivery at existing levels and reduce existing pressures across the
organization. The table below highlights the changes in the full time equivalents by department from 2015.
Employees by Department
Executive Services
Corporate Services
Engineering Services
Community Services
Planning and Development
Fire Services
Library Services
TOTAL
2014
36.51
57.44
89.41
181.85
54.00
68.25
44.35
531.81
2015
37.62
58.44
93.61
188.85
54.00
68.80
44.29
545.59
Full Time Complement
The 2016 budget includes a net change in FTEs of 14 made up of 15 new
full time positions, 1.3 new co-op positions, a reduction of 1.0 FTE due to
a contract coming to an end, a conversion of 1.0 FTE to part time hours
and a further contract reduction of 0.3.
The 1.3 FTE new co-op positions have been added to the 2016 budget
across various departments to provide added support in managing
workload during critical times of the year.
A Project Coordinator, Facilities contract has ended, resulting in a
reduction of 1.0 FTE. A full time Library Operations Officer was converted
to part time staff hours, resulting in a reduction of 1.0 FTE.
MILTON 2016 PROPOSED BUDGET
Change in
Method of
Service
Delivery/
Other
3.77
1.00
(7.46)
(0.23)
(0.19)
(3.12)
Growth /
Volume
3.33
3.63
4.32
5.95
1.67
2.72
21.61
Service Level
0.68
0.68
1.36
Total 2016
44.71
62.07
98.93
188.01
55.67
71.29
44.77
565.46
With funds received from a multi-year grant from the Ontario Sport
and Recreation Communities Fund for the development of a Cycling
Participation Strategy, a Cycling Specialist was included in the 2014
budget. This was an 18 month contract position scheduled to end in 2015;
however, the work was delayed due to the labour issues with the Halton
District School Board in 2015. The work is now scheduled to be completed
during 2016, which results in a reduction of 0.3 FTEs in 2016 when
compared against the 2015 budget.
Details on the 15 proposed new FTEs are outlined on the following page.
The annual impact of salaries and benefits for some of these positions are
recoverable from sources other than the tax base, such as through the
capital budget and user fees.
OPERATING BUDGET SUMMARY
77
Overview
Department
Staff Positions
Benefit to Residents
Executive
Services
1. Manager, Marketing and Communications (1 FTE)
Will enhance communications and branding to build stakeholder, media and government relations. Marketing activities drive revenues and increased utilization of
Town programs and services.
2. Municipal Law Enforcement Officer (2 FTEs)
Will enable levels of service to be improved along with building capacity to manage the increased number of by-law complaints requiring investigation that rise in
line with the Town’s population.
1. Financial Admin Analyst, Finance (1 FTE)
To fulfill the recommendations of a business process review to provide
Departments additional assistance with purchasing and accounts payable
functions. The position will be shared by Engineering and Community Services
but report to the Finance Division to ensure adherence to corporate accounting
policies and procedures.
2. Budget Analyst (1.0 FTE)
Add an FTE to allow the division to be more efficient and provide the resources to
meet work deadlines and expectations of various client groups.
3. IT Project Manager (1 FTE)
To provide project management for IT enabled solutions versus manual practices
that will meet increased demand for these solutions, advance efficiency in the
organization and achieve service delivery expectations to the public, with full cost
recovery from the capital budget.
4. GIS Technician (0.3 FTE)
To meet increased demand, productivity and service delivery needs for GIS
enabled solutions by hiring a full time technician versus co-op students to prevent
productivity loss during co-op training and recruitment.
Corporate
Services
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
78
Overview
Department
Staff Positions
Benefit to Residents
Engineering
Services
1. Traffic Technologist (1 FTE)
To allow the Town to have the necessary capacity to support growth as its urban
core continues to grow in geographic size and housing density intensifies.
2. Operations Crew Person II (3 FTEs)
Required to manage maintenance of new growth related parks and roads. Will
allow current levels of service in both parks and roads maintenance to continue in
this high profile and visible municipal service.
1. Supervisor, Recreation - Arts convert PT position
to FT (0.4 FTE)
The conversion of the Supervisor, Recreation – Arts position to full time will allow
the department to expand seasonal programs and summer camp activities.
2. Supervisor, Facility Operations (1 FTE)
Due to recent growth, the addition of a Supervisor, Facility Operations is
recommended to improve management of staff and provide more efficient service
delivery.
3. Facility Operator (0.3 FTE)
In response to programming demands and the hours of operation of the Mattamy
National Cycling Centre, additional facility maintenance hours are required to
operate and maintain the facility.
Planning and
Development
Planner, Urban Design (1 FTE)
To allow for timely responses to urban planning matters.
Fire Services
1. Captain (1 FTE)
2. Firefighter (Acting Captain) (1FTE)
To allow for additional incremental staffing, initiating development of a third fulltime apparatus (Station 5) for immediate response capabilities in support of the
current two full-time 7/24 hour coverage apparatus.
Community
Services
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
79
Overview
Part Time Complement
The part time complement for 2016 includes an additional 5.9 FTEs in
order to respond to growth related demands. This increase is a result of
the following:
• Changes in community programs and recreation facilities (3.3 FTE).
• Increase in firefighter part time hours (0.5 FTE).
• Increase in hours of operation of Library (0.7 FTE).
• Conversion of Library full time staff to part time (0.8 FTE).
• Additional crossing guards (0.6 FTEs).
In addition to the complement changes as outlined above, the 2016 budget includes a market adjustment of 2.0% to wages for existing Town staff
effective July 1st, 2016.
Transfer To/From Reserves and Reserve Funds
The build out of the 401 Industrial Park is almost complete, resulting in
very little industrial and/or commercial land available for development.
Although the secondary plan for the Derry Green Corporate Business
Park was approved by the Region in March of 2014, growth was delayed
due to an outstanding appeal to the secondary plan for this area.
Building permit revenue is expected to increase in 2016, as compared
to the 2015 budget; however, the delays resulting from the appeal are
resulting in a transfer of $0.7 million from the Building Stabilization
Reserve Fund.
Included in the 2016 budget is an increase in the transfer to the Tax Rate
Stabilization Reserve of $0.07 million. The purpose of doing this is to set
aside funds to mitigate the increase in the tax impact in 2019 when the
new Fire Station 5 is scheduled to open. In 2019, funds can be drawn from
the reserve to phase in the impact on the tax levy. A $0.13 million one-time
contribution from the Tax Rate Stabilization Reserve is included in the
budget to offset the tax rate impact associated with foreign exchange due
to the decline in the value of the Canadian dollar .
In order to operate in a fiscally responsible manner, the Town of Milton
maintains reserves and reserve funds which assist in creating a solid
financial position to support the Town’s future cash requirements.
Maintaining sufficient balances in the reserves and reserve funds is
a critical component of a municipality’s long-term financial plan as it
strengthens its financial sustainability.
An additional $0.04 million has also been built into the 2016 budget as
an increase to the Infrastructure Renewal Reserve. Again, the purpose of
doing this is so that funds can be drawn from the reserve in future years
to mitigate tax rate increases related to the maintenance and renewal of
existing assets.
The 2016 proposed operating budget contains transfers to/from the capital
fund and reserves and reserve funds. Some of these annual transfers
have been indexed by the MPI and/or assessment growth to ensure
funds being set aside are not eroded by inflation and/or growth of the
municipality.
The transfer to the Legal Reserve has been reduced by $0.05 million for
2016 to offset anticipated defence costs associated with an existing claim.
Transfers to the Library Services Tax Rate Stabilization Reserve and the
Library Capital Works Reserve were increased by $0.13 million in total
primarily in order to mitigate significant tax impacts in 2018 and 2019 when
the new library branch is scheduled to open.
Further details on the Reserve and Reserve Fund balances as well as the
schedule of movement for 2016 can be found in the Reserve and Reserve
Fund section on pages 406 to 413.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
80
Overview
What Does $1 of Municipal Taxes Buy?
The total tax-supported expenditures for the major service categories are
shown in the chart below. For every dollar, 94 cents is spent on providing
core municipal services such as:
• Fire and protective services
• Roads, including winter maintenance and streetlighting
This information is based on the general tax levy and applies to residents
in both the urban and rural areas. Urban residents are also subject to
a separate urban levy, or surcharge, applied to residents in the urban
boundary, which is being reduced by 50% in 2016 due to the tax policy
change approved in 2015. For more information on the urban levy and tax
policy change, see page 65.
• Parks and community services
• Transit
• Milton Public Library
• Financing of capital projects
General
Levy
Coin image © 2016 Royal Canadian Mint. All rights reserved
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
81
Overview
Milton District Hospital Expansion
Expanding Existing Services into the Growth Areas
Through CORS-015-15 Council approved an early issuance of 30 year
debentures to fund a portion of the Town’s share of Milton’s hospital
expansion project. This early issuance took advantage of historically low
interest rates with $0.8 million in principal and interest payments added
to the 2016 hospital expansion budget. These payments will be funded
through the Milton District Hospital Expansion Reserve Fund for 2016
resulting in no net impact to the tax levy in 2016. Staff will monitor the
financial plan in advance of making payment to the Hospital in 2017.
As new developments are completed, timing of the expansion of the transit
system routes to include the growth areas will need to be considered.
In addition, new infrastructure such as roads and parks are being built
within subdivisions. There will be additional operating costs related to the
maintenance of the infrastructure such as winter control and grass cutting.
Future Financial Issues
There are a number of issues that the Town will be required to consider
and address in future budget preparation. The major issues the Town will
face over the forecast period and into the foreseeable future include:
Operating Impacts of New Capital Infrastructure
The approval of certain capital projects will result in future operating
impacts as a result of ongoing operational expenditures to support new
or expanded services and maintenance of infrastructure. Through the
preparation of the capital budget, departments consider and identify
any potential impacts on the Town’s operating budget associated with
the proposed capital program. This information is used in preparation
of the annual operating budget and forecasts for future years. Further
information on the operating impacts of capital jobs in the 2016 budget
and their impact on the operating budget and forecast can be found on
page 48.
It is important to note that the operating impacts of capital jobs in the
2016 budget only present the operating impacts over the next three years.
However, there are capital jobs out further in the future that will have a
significant impact on the operating budget such as the new Sherwood
Community Centre scheduled to open in 2018, Fire Station 5 projected for
2019 and fleet growth related impacts.
MILTON 2016 PROPOSED BUDGET
Contributions to reserves should also increase to ensure funds are being
set aside for asset management purposes and future replacement/
reconstruction of assets. The operating costs of these services will have
an impact on future operating budgets and may cause immediate tax
impacts in the year they become operational.
Strategic Workforce Plan
The strategic workforce plan as outlined in CORS-078-15 discussed
staffing requirements for the next five years as benchmarked against data
from other municipalities experiencing similar impacts of growth. The
data from the study suggested that the Town’s current staffing model is
too heavily weighted on part time staff as compared to full time staff. Part
time staff bring a lesser degree of stability to the workforce due to a higher
turnover rate, thus resulting in additional costs. Over the next five years,
concerted efforts will be made to convert part time positions to full time
where appropriate.
It was also apparent from the review that the number of full time staff
employed by the Town of Milton is low compared to other comparable
municipalities. A five year rolling Human Capital Plan has been completed
and will be adjusted annually so that the Town is able to constantly
monitor human resource allocations. It is reasonable to expect that
tax levels will need to increase above the rate of inflation in order to
accommodate the higher level of resources needed to provide the
programs and services to the growing community.
OPERATING BUDGET SUMMARY
82
Overview
CN Intermodal Terminal
Changing Weather Patterns
CN Rail has formally announced their desire to proceed with the
development of an intermodal facility in southwest Milton along the
existing CN rail line, south of Britannia Road. A fiscal impact study is
underway which will consider the potential loss of revenue arising from
the use of these lands for an intermodal terminal versus being used
for employment land purposes as currently anticipated. This study will
evaluate the impacts of not only the loss of employment lands but also the
loss of potential employment opportunities and the impacts on the Town’s
assessment base.
Impacts from extreme weather have recently been experienced in
Southern Ontario as well as other parts of Canada and the world. Within
the past five years, Milton has been affected financially by a tornado in
2009 and, most recently, by a severe ice storm in 2013.
Interest Rates
Interest rates remain low by historical standards which presents both
opportunities and challenges to the Town. If rates continue on this trend
as expected, the Town will continue to realize modest returns on its
investment portfolio but can continue to issue debentures for capital works
with lower interest payments in future years over the term of the debt.
On the other hand, if rates increase then the Town can take advantage
of higher returns on investments but will also incur additional expenses
for interest costs on debt. This scenario is of particular concern with the
future commitment to provide funding for the hospital expansion for which
the Town will need to issue significant debt to meet its funding obligation.
MILTON 2016 PROPOSED BUDGET
Other municipalities have been affected by these same conditions as well
as extreme flooding due to heavy rainfalls within a short period of time. If
this trend of extreme weather conditions continues, this could negatively
impact the finances of the Town, making it prudent to consider either
the establishment of reserves to mitigate the financial risk of extreme
weather events or increase the target balance in the Tax Rate Stabilization
Reserve.
Other Items of Consideration
The Town continues to experience growth and changing demographics.
This diversity presents interesting challenges in meeting vastly different
needs and demands. Considerations in the development of programs and
services need to reflect this new reality.
OPERATING BUDGET SUMMARY
83
Gross Expenditures by Department
EXPENDITURES
Mayor & Council
Executive Services
Corporate Services
General Government
Engineering Services
Community Services
Planning & Development
Fire Services
Library Services
SUBTOTAL TOWN OF MILTON
Hospital Expansion
DBIA
SUBTOTAL HOSPITAL and DBIA
TOTAL TOWN OF MILTON EXPENDITURES
REVENUE
Mayor & Council
Executive Services
Corporate Services
General Government
Engineering Services
Community Services
Planning & Development
Fire Services
Library Services
SUBTOTAL TOWN OF MILTON
Hospital Expansion
DBIA
SUBTOTAL HOSPITAL and DBIA
TOTAL TOWN OF MILTON REVENUES
TOTAL LEVY REQUIREMENTS
2015
Projected
Actuals
2014
Actuals
DEPARTMENT NAME
2015
Approved
Budget
2016
Status Quo/
Contractual
2016
Base
Budget
2016
Growth/Volume
Change
$
492,415
4,079,249
7,262,482
25,588,023
27,778,977
17,483,211
6,219,757
8,155,225
4,255,518
$
539,270
4,213,996
8,165,003
24,865,974
26,705,437
20,036,956
7,012,933
8,803,435
4,571,073
$
564,270
4,701,097
8,225,515
24,185,992
25,559,962
19,366,028
7,147,572
8,800,407
4,574,613
$
30,049
304,533
280,184
706,292
1,087,979
455,891
33,906
361,924
86,829
$
594,319
5,005,630
8,505,699
24,892,284
26,647,941
19,821,919
7,181,478
9,162,331
4,661,442
$
$
$
101,314,857
315,402
219,255
$
$
104,914,077
317,114
220,150
$
$
103,125,456
317,114
220,150
$
$
3,347,587
775,226
17,350
$
$
106,473,043
1,092,340
237,500
$
$
2016
Service Level
Change
9,500 $
360,898
700,169
(659,605)
736,759
470,227
103,608
365,844
115,500
2,202,900
9,257
-
$
$
2016
Proposed
Budget
% Change
Proposed/
P.Y. Approved
254
22,000
44,953
390,081
25,784
30,777
$
604,073
5,388,528
9,250,821
24,232,679
27,774,781
20,317,930
7,285,086
9,528,175
4,807,719
7.1%
14.6%
12.5%
0.2%
8.7%
4.9%
1.9%
8.3%
5.1%
513,849
-
$
$
109,189,792
1,101,597
237,500
247.4%
7.9%
149.2%
5.9%
$
534,657
$
537,264
$
537,264
$
792,576
$
1,329,840
$
9,257
$
-
$
1,339,097
$
101,849,514
$
105,451,341
$
103,662,720
$
4,140,163
$
107,802,883
$
2,212,157
$
513,849
$
110,528,889
6.6%
$
(10,997) $
(918,981)
(2,736,759)
(24,652,509)
(13,231,893)
(11,579,129)
(6,146,111)
(223,274)
(260,618)
(21,482) $
(1,196,848)
(2,757,582)
(23,290,192)
(11,753,759)
(13,791,836)
(6,697,257)
(247,158)
(243,921)
(14,782) $
(1,260,858)
(2,698,949)
(23,162,126)
(11,093,877)
(13,133,267)
(6,724,104)
(248,158)
(243,921)
(6,818) $
(15,208)
(65,074)
(414,094)
(613,991)
(1,640)
24,065
2,304
(18,161)
(21,600) $
(1,276,066)
(2,764,023)
(23,576,220)
(11,707,868)
(13,134,907)
(6,700,039)
(245,854)
(262,082)
- $
(26,827)
(322,416)
804,607
(189,238)
(612,204)
(19,271)
-
- $
35,000
(5,000)
(88,487)
-
(21,600)
(1,267,893)
(3,091,439)
(22,771,613)
(11,897,106)
(13,835,598)
(6,719,310)
(245,854)
(262,082)
0.0%
0.6%
14.5%
(1.7%)
7.2%
5.3%
(0.1%)
(0.9%)
7.4%
$
$
(59,760,271) $
(10,231) $
(219,254)
(60,000,035) $
(3,500) $
(220,150)
(58,580,042) $
(3,500) $
(220,150)
(1,108,617) $
(775,226) $
(17,350)
(59,688,659) $
(778,726) $
(237,500)
(365,349) $
- $
-
(58,487) $
- $
-
(60,112,495)
(778,726)
(237,500)
22,149.3%
7.9%
$
(1,016,226)
354.4%
(58,487) $
(61,128,721)
4.0%
49,400,168
10.1%
$
(229,485) $
(223,650) $
(223,650) $
(792,576) $
(1,016,226) $
$
(59,989,756) $
(60,223,685) $
(58,803,692) $
(1,901,193) $
(60,704,885) $
$
41,859,758
$
45,227,656
$
44,859,028
$
2,238,970
$
47,097,998
$
-
$
(365,349) $
1,846,808
$
-
455,362
$
2.6%
NOTE 1: Through the 2016 budget, some services were reallocated between departments to better align with the operations of the organization. For comparative purposes, the 2015 approved budget has been restated however, the actuals for 2014 and 2015 have not.
Details of the significant restatements are included in the Operating Budget Summary on page 67.
MILTON 2016 PROPOSED BUDGET
OPERATING BUDGET SUMMARY
84
Net Expenditures by Department
2015
Projected
Actuals
2014
Actuals
DEPARTMENT NAME
Mayor & Council
Executive Services
Corporate Services
General Government
Engineering Services
Community Services
Planning & Development
Fire Services
Library Services
SUBTOTAL TOWN OF MILTON
Hospital Expansion
DBIA
SUBTOTAL HOSPITAL and DBIA
$
$
$
481,418
3,160,268
4,525,723
935,514
14,547,084
5,904,082
73,646
7,931,951
3,994,900
41,554,586
305,171
1
305,172
TOTAL TOWN OF MILTON NET EXPENDITURES
$
41,859,758
$
$
2015
Approved
Budget
$
$
517,788
3,017,148
5,407,421
1,575,782
14,951,678
6,245,120
315,676
8,556,277
4,327,152
44,914,042
313,614
313,614
$
549,488
3,440,239
5,526,566
1,023,866
14,466,085
6,232,761
423,468
8,552,249
4,330,692
44,545,414
313,614
313,614
$
45,227,656
$
44,859,028
$
$
$
$
2016
Status Quo/
Contractual
$
2016
Base
Budget
$
$
23,231
289,325
215,110
292,198
473,988
454,251
57,971
364,228
68,668
2,238,970
-
$
2,238,970
$
$
2016
Growth/Volume
Change
2016
Service Level
Change
$
$
572,719
3,729,564
5,741,676
1,316,064
14,940,073
6,687,012
481,439
8,916,477
4,399,360
46,784,384
313,614
313,614
$
9,500
334,071
377,753
145,002
547,521
(141,977)
84,337
365,844
115,500
1,837,551
9,257
9,257
$
47,097,998
$
1,846,808
$
$
$
$
$
2016
Proposed
Budget
$
$
254
57,000
39,953
390,081
(62,703)
30,777
455,362
-
$
455,362
$
$
% Change
Proposed/
P.Y. Approved
$
582,473
4,120,635
6,159,382
1,461,066
15,877,675
6,482,332
565,776
9,282,321
4,545,637
49,077,297
322,871
322,871
6.0%
19.8%
11.5%
42.7%
9.8%
4.0%
33.6%
8.5%
5.0%
10.2%
3.0%
0.0%
3.0%
$
49,400,168
10.1%
$
$
NOTE 1: Through the 2016 budget, some services were reallocated between departments to better align with the operations of the organization. For comparative purposes, the 2015 approved budget has been restated however, the actuals for 2014 and 2015 have not.
Details of the significant restatements are included in the Operating Budget Summary on page 67.
Sources of Revenue by Account
2014
Actuals
REVENUE SOURCES
REVENUE TOWN OF MILTON
Taxation (excluding Tax Levy)
Payments In Lieu
Grants
Recoveries and Donations
User Fees and Service Charges
External Revenue Transferred to Reserves and Reserve Funds
Financing Revenue
Reallocated Revenue
SUBTOTAL TOWN OF MILTON
REVENUE HOSPITAL and DBIA
Taxation (including DBIA Tax Levy)
Payments In Lieu
Grants
Recoveries and Donations
User Fees and Service Charges
External Revenue Transferred to Reserves and Reserve Funds
Financing Revenue
Reallocated Revenue
SUBTOTAL HOSPITAL and DBIA
TOTAL TOWN OF MILTON REVENUES
MILTON 2016 PROPOSED BUDGET
$
2015
Projected
Actuals
2015
Approved
Budget
2016
Status Quo/
Contractual
2016
Base
Budget
(3,045,087) $
(631,231)
(2,212,299)
(3,586,235)
(21,299,249)
(10,724,911)
(11,910,619)
(6,350,639)
(59,760,271) $
(2,810,780) $
(642,570)
(1,626,922)
(3,559,710)
(22,593,994)
(12,351,768)
(11,220,424)
(5,193,866)
(60,000,035) $
(2,581,359) $
(621,242)
(1,602,675)
(3,333,711)
(21,753,830)
(11,851,768)
(11,830,238)
(5,005,219)
(58,580,042) $
- $
378,995
(320,004)
(265,557)
(593,071)
(177,916)
(131,064)
(1,108,617) $
(2,581,359) $
(621,242)
(1,223,680)
(3,653,715)
(22,019,387)
(12,444,839)
(12,008,154)
(5,136,283)
(59,688,659) $
$
(202,718) $
(1,822)
(1,980)
(8,924)
(8,284)
(5,757)
(229,485) $
(198,592) $
(20,328)
(4,730)
(223,650) $
(198,592) $
(20,328)
(4,730)
(223,650) $
(6,828) $
(15,000)
5,328
(776,076)
(792,576) $
(205,420) $
(15,000)
(15,000)
(780,806)
(1,016,226) $
$
(59,989,756) $
(60,223,685) $
(58,803,692) $
(1,901,193) $
(60,704,885) $
$
$
2016
Growth/Volume
Change
2016
Service Level
Change
83,406 $
(32,309)
12,000
(36,040)
(1,311,981)
718,262
216,331
(15,018)
(365,349) $
-
$
$
(365,349) $
2016
Proposed
Budget
- $
20,000
35,000
(108,487)
(5,000)
(58,487) $
% Change
Proposed/
P.Y. Approved
(2,497,953)
(653,551)
(1,191,680)
(3,654,755)
(23,439,855)
(11,726,577)
(11,796,823)
(5,151,301)
(60,112,495)
(3.2%)
5.2%
(25.6%)
9.6%
7.8%
(1.1%)
(0.3%)
2.9%
2.6%
$
(205,420)
(15,000)
(15,000)
(780,806)
(1,016,226)
3.4%
0.0%
0.0%
100.0%
(26.2%)
0.0%
16,407.5%
0.0%
354.4%
(58,487) $
(61,128,721)
4.0%
-
$
OPERATING BUDGET SUMMARY
85