01-25-2022
AGENDA
Special City Council Meeting
4:00 PM - Tuesday, January 25, 2022
Council Chambers/Zoom App
Page
1. CALL TO ORDER
2. DISCLOSURES OF PECUNIARY INTEREST
Disclosures of pecuniary interest and a brief explanation thereof will be made
for the current Council Meeting at this time.
3. PRESENTATIONS
3.1. Presentation - 2022 Budget
Jason Burgess, CAO, will present the 2022 Budget to Council.
PRESENTATION - CNF-CAO-2022-Budget-Jan-25
2022 (Draft) Operating Budget - MEDIA
3 - 208
4. REPORTS
5.1. F-2022-06
Proposed 2022 Tax Supported Operating Budget Variance Analysis
Recommendations:
1. That Council approve the desired 2022 net operating budget of
$84,424,468.
2. That Council approve the use of reserves of $6,519,816 as part
of the 2022 operating budget.
3. That Council approve a 2022 tax levy increase of 3.9% or
$2,924,236, bringing the total 2022 tax levy to $77,904,652.
4. That Council direct Staff to bring a report to Council at a future
date outlining the reserve funds that will be consolidated and
utilized to fund the $6,519,816 required to fund the 2022 budget.
F-2022-6 - Proposed 2022 Tax Supported Operating Budget Variance
Analysis - Pdf
Attachment 1 - City Council, Committees, Boards and Grants
Summaries
Attachment 2 - Administrative Services Summaries
209 - 299
Page 1 of 309
Attachment 3 - Fire Services Summaries
Attachment 4 - Municipal Works Summaries
Attachment 5 - Municipal Works - Cemeteries and Parks Summaries
Attachment 6 - Municipal Works - Transportation Services Summaries
Attachment 7 - Transit Services Summaries
Attachment 8 - Recreational and Cultural Services Summaries
Attachment 9- Planning Services Summaries
Attachment 10 - Business Development Services Summaries
Attachment 11 - City of Niagara Falls Summary of Revenue and
Expenses
5.2. F-2022-07
2022 Boards and Commissions, Fee for Service, Grants a nd
Honorarium Recommendations
Recommendations:
1. That Council approve 2022 funding levels for organizations as
presented on attachment 1 for a total increase over 2021 funding
levels of 1.70% or $138,932.
2. That Council approve the grant funding reduction strategy over
the next 3 fiscal periods as presented in attachment 2.
3. That Council direct Staff to review and obtain 2022 contracts for
those Fee for Service organizations listed in attachment 1, where
the contract is expired.
F-2022-07 - 2022 Boards and Commissions, Fee for Service, Grants
and Honorarium Recommendations - Pdf
F-2022-07 Attachment 1 - 2022 Boards and Commissions, Fee for
Service, Grants and Honorarium Funding Recommendations
F-2022-07 Attachment 2 - Recommendation for Grant Reductions Over
the Next 3 Fiscal Periods 2023-2025
300 - 308
5. BY-LAWS
The City Clerk will advise of any additional by-laws or amendments to the by-
law listed for Council consideration.
2022-
17.
A by-law to adopt, ratify and confirm the actions of City Council at its
meeting held on the 25th day of January, 2022.
01 25 22 Confirming By-law
309
6. ADJOURNMENT
Page 2 of 309
Niagara
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26 BUDGET
January 25,2022
Page 3 of 309
Background
Considerations
T Budget Overview
j Budget Measures
Budget Risks and
Roadmap Forward
Niagara
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ZZBUDGE
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Background Considerations
Macro-Budget Influences
INFLATION GROWTH OMICRON
Hit 3 20 Year high Of 4-770 in Continued growth including the COV|D‘I9 has had an impact on the
November.new Hospital.taxpayer and on municipal operations.
Increasing cost Increasing demand on our More expensive operations
pressure.services.Taxpayer affordability
N.Page 5 of 309
Background Considerations
Budget Influences -Business as Usual Obligations
|NsURANCE Insurance has increased by $0.6 million.
Municipal insurance increases has been an
issue across Ontario due to market conditions.
EMPLOYEE AND SERVICE Total budget impact is $2.2 million.
CONTRACTUAL AGREEMENTS
oT|-{ER supp|_Y cosTs Price pressures are forecasted to increase
costs $0.7 million.
OTHER SERVICE AGENCIES Such as the library,airport etc.,total cost
increases are $0.26 million.
Contractual obligations and costs increases alone account
for a $3.7 Million increase -this represents a 5%budgetary
increase.
Before we do anything we needed a 5%increase.Niagara
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Background Considerations
Budget Influences -Fire
|=|RE ovER'rmE Unbudgeted overtime will exceed $2 million in 2021,
our budget was $350,000.Overtime has increased
significantly since 2017 ($333,000).
cAu5Eg Includes PTSD,24 hour shift implications,additionally
union has grieved September 30th floater treatment.
Fm:sERv|cE The additional station and payroll costs added last
LEVEL EXPANSION year is fully impacted the budget this year.
Fire is the single largest operational budget accounting for
26%of the City's budget.
Overtime alone would be a 2%increase.
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Budget Influences —Other Impacts
COVID has negatively impacted parking,
arena and other revenues.
_Additional services will be brought on line
MACBNN,that have budgetary implications.
EXCHANGE
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Election,2022 Summer Games request,
Charitable Requests
C
COVID compounds the impact as costs increases but
‘is also increased.
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Background Considerations
Budget Influences —Staff Requests
Staff requests totaled more than 31 positions —ranging
from By—|aw,Planning,Facilities,Building,Finance,Fleet
and municipal works.
CHALLENGES Increasing demand across all
portfolios due to community growth
Service delivery improvements
Internal infrastructure upgrades
We have a number of mandatory
projects that we must complete and
a number of required projects for
the City to move forward.
Final recommendations for staff was
greatly reduced.
A FEW KEY PROJECTS
ON THE HORIZON:
-Official Plan Update
-Secondary Plans
-Employment Lands Study
-Housing Needs Study
-Asset Management Plan,Core and
Non—Core Assets
-Climate Change and related plans
-Culture and Recreation Plan
-Onboarding Exchange and MacBain
-Customer Service Review
-Finance System Review
-Municipal Asset Transfer Agreement —
Transit
-There are many additional projects
being undertaken
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Budget Summary
2021 Levy Budget (including growth)$74,980,416
Initial 2022 Levy Budget $85,844,468
Increase $10,864,052 14.5%
Adjustments $1,420,000 1.9%
Proposed 2022 Budget increase $9,444,052 12.6%
Use of Reserve Deferral $6,519,816 8.7%
Net Levy Impact 2022 Budget $2,924,236 3.9%
Average Impact to the average home owner -$4.66 per month
Page 11 of 309
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Budget Summary
Decision Factors:
TAX PAYER
AFFORDABILITY
MOVING THE
CITY FORWARD
Due to COVID and our underlying
economic fabric,management is
recommending a one time deferral of a
larger tax increase via reserve use.
This will allow the City to recover more
fully.
We have a number of projects that are
either required by the Province (AMP,
Offical Plan),or projects that are
required to move the organization
forward (Customer Service,Financial
Systems)or due to growth demands
(Hospital build,increased building
permits etc.).
OVERALL
Staff are taking
the position of
maximizing
taxpayer
affordability while
balancing
sustainability.We
will have to make
significant
changes in 2023.
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Budget Summary
Impacts for 2023 and Beyond:
DRAWING ON
RESERVES
SUSTAINABILITY
SERVICE REVIEW
This is not a sustainable funding option,
however staff understand the macro issues
facing the taxpayer.It is likely that the
impact to reserves will not be as high in
2022 due to timing of measures.However
the full impact will occur in 2023,if no other
action is taken.
The 2023 budget will need to address
long term sustainability of service levels
and tax levels.
We will undertake a further budgetary review
of services and service levels and bring to
Council further options —however this is a 6
month process.The purpose of this would be
to look for budgetary savings.
LOOKING
FORWARD to
2023
COVID and other
factors beyond
Council’s control
have significantly
impacted our
budget -we need
a fulsome long
term plan.
Niiaifiiéz
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Proposed Transit:
Transit developed three service level options to address rising fuel,insurance
and other costs.The recommended Option 2.
City service Increased by WEGO Redline
T separated September 2022/Reduced WEGO to
Winter levels
City Service Status Quo/Reduced WEGO to
Winter levels
City Service Reduced by removal of all 30 Minute
PEAKSI Reduced WEGO to Winter levels
IMT Service levels are captured in the rate paid by Region of Niagara and is a
net neutral expense to the City of Niagara Falls.
Option 2 increases the tax levy by .This reduces the
impact of rising transit costs on the taxpayer,but reduces
service levels.Niagara
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Transit Option —Use of Reserve:
We have reviewed the terms related to the WEGO reserve and we will
utilize $1,525,640 of this reserve.
This will maintain a balance of $2,500,000 in the reserve offset future
taxpayer cost to the service.
In prior years WEGO was supported from the tax levy as follows:
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j $643,800 (preliminary)
$1,016,600
4it
$783,300
l
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Budget Measures
Fire -Hire to Reduce Overtime Costs:
We will engage in a pilot project to hire 2 fire fighters in order to
reduce overtime costs in fire.
We will also expand our building team to increase our service level
for plan review and further reduce overtime pressure on fire.
Estimated We are estimating that in a full
savings:year the reduction in cost would
be approximately $140,000.
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Budget Measures
Staff Investments
The following are the staffing investments:
PLANNING
BUILDING
MUNICIPAL
WORKS
CORPORATE
SERVICES
FACILITIES
A senior planner is being added,to support growth.
Three positions are being added to address
increase in permits.There will be no impact to
the levy as this will be recovered from Reserves
and future permit fee increases.
Staffing complement is being added for Safety
Training,Fleet,Forestry.
To address finance backlog and key organizational
projects,2 finance focused individuals are being
added,1 Information services person.
One clerk is being added.
Factors
considered in
prioritizing:
1)Health and Safety
2)Ability to
positively impact
budget and service
levels
3)Service level
demands including
strategic initiatives
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We will add a store clerk at no impact to the levy.The store
clerk will support more effective purchasing (cost savings),
free up more mechanic time,and support the asset tagging
pilot project.
As previously reported we will engage students in the
summer for more enforcement.No net levy impact expected.
A contract position will be removed from the budget and
pre-COVID hours will return in the spring,this will be a
service level reduction.
Staff obtained additional revenue in order to maintain
homelessness outreach for 2 years.
We can reduce line painting service levels.It is estimated
that the cost savings will be approximately $150,000.
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Other Considerations:
The following are items that we did not factor into our budget recommendations
currently.These can be further considered by Council.Staff will be looking to
undertake a budget review in 2022.
MACBAIN,MUSEUMS,OUTDOOR POOLS
We can reduce operating hours and service levels
to capture savings.
Currently the $50,000 of funding is being taken from
reserve.We did further negotiate with the Games,
there was no further reduction in the ask.
Impacts can be determined by staff;however
service levels in other areas will be impacted.
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BUDGET RISKS
&Roadmap Forward
Page 21 of 309
COVID can continue to negatively impact our
revenue in a manner greater than anticipated.BUDGET
RISKS
We have a large number of tax appeals from
the Tourism Industry.There is a potential
exposure of $9 million.
Key Risks
..
and ‘
-This budget doesnotaddress our asset
Factors management liability.
This budget does not address our hospital
commitment which will be required in 2025.The
Hospital will make its formal ask in 2022.We have
Niagara .made some reserve allocation for this ask.
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MOVING
FORWARD
Three Keys
Items Moving
Forward
Niagara
Falls *
(\\\1l\
FINANCIAL PLANNING
We first need to catch up in our financial
reporting and then we need to start to better
forecast financial implications of our long term
capital and operational plans.
ASSET MANAGEMENT
The first report on Core Assets will come to
Council later this year and this will have an
impact on long term planning.
BUDGETARY REVIEW
We will undertake a budget and service review to
reconsider how to make the long term budget
sustainable for taxpayers.
ZOZZBUDGET...Page 23 of 309
1 Overall Summary
2 City Council/Committees/Boards &
Grants
3 Administrative Services
4 Fire Services
5 Municipal Works Services
6 Municipal Works -Cemeteries,Parks &
Landscape
7 Municipal Works -Transportation
Services
8 Transit Services
9 Recreation and Culture Services
10 Planning &Building Services
Page 24 of 309
11 Business Development Services
Page 25 of 309
Index
OVERALL SUMMARY
Overall Summary of Revenues &Expenses
Page 26 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Taxation City General and Urban 73,805,417 73,002,044 803,373 1.10%
Taxation Waste Management 8,212,513 7,802,522 409,991 5.25%
Taxation Other Charges 1,150 1,150 0 0.00%
Payment in Lieu of Taxation 7,291,411 7,291,411 0 0.00%
Taxation 89,310,491 88,097,127 1,213,364 1.38%
Federal Grants 1,383,246 1,370,773 12,473 0.91%
Provincial Grants 659,306 2,047,116 (1,387,810)(67.79%)
Grants 55,000 55,000 0 0.00%
Other Municipalities 2,883,208 2,579,424 303,784 11.78%
Grants 4,980,760 6,052,313 (1,071,553)(17.70%)
Café Sales 0 15,122 (15,122)(100.00%)
Casino 13,800,000 5,895,000 7,905,000 134.10%
Donations 46,000 56,000 (10,000)(17.86%)
Fines 500 500 0 0.00%
Investments 2,523,845 2,511,373 12,472 0.50%
Licences 309,965 251,365 58,600 23.31%
Other Revenue 7,177,428 6,531,735 645,693 9.89%
Penalties and Interest 1,636,000 1,520,000 116,000 7.63%
Permits 1,802,000 1,574,000 228,000 14.49%
Provincial Offences Act 124,617 150,000 (25,383)(16.92%)
Rents 337,701 222,204 115,497 51.98%
Sales 726,255 445,330 280,925 63.08%
Service Charges 5,000 3,250 1,750 53.85%
User Fees 5,061,708 4,125,356 936,352 22.70%
Miscellaneous Revenue 33,551,019 23,301,235 10,249,784 43.99%
From Special Purpose Reserves 3,858,573 2,176,083 1,682,490 77.32%
From Reserve Funds 1,611,640 792,686 818,954 103.31%
From Gas Tax Reserve Fund 2,586,974 1,897,600 689,374 36.33%
From Development Charges 1,477,089 1,663 1,475,426 88720.75%
From City Operating (Indirect Costs)590,384 1,347,746 (757,362)(56.19%)
From City Operating (Internal Rent)6,344,743 4,988,268 1,356,475 27.19%
Internal Transfers 16,469,403 11,204,046 5,265,357 47.00%
TOTAL REVENUE 144,311,673 128,654,721 15,656,952 12.17%
1
Page 27 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 55,502,303 52,020,585 3,481,718 6.69%
Employee Benefits Allocation 15,251,408 14,059,640 1,191,768 8.48%
Overtime 2,219,340 1,087,118 1,132,222 104.15%
Labour and Benefits 72,973,051 67,167,343 5,805,708 8.64%
Materials 12,558,543 11,957,824 600,719 5.02%
Professional Development 345,673 347,128 (1,455)(0.42%)
Advertising/News Release 240,100 229,700 10,400 4.53%
Insurance Premiums 2,707,056 2,010,757 696,299 34.63%
Conferences/Conventions 155,430 141,820 13,610 9.60%
Goods for Resale 480,523 210,475 270,048 128.30%
Membership/Subscriptions 145,757 144,043 1,714 1.19%
Office Supplies 139,498 142,748 (3,250)(2.28%)
Materials 16,772,580 15,184,495 1,588,085 10.46%
Electricity 2,620,800 2,552,730 68,070 2.67%
Water 707,086 533,690 173,396 32.49%
Natural Gas 551,533 498,682 52,851 10.60%
Utilities 3,879,419 3,585,102 294,317 8.21%
Contracted Services 20,217,944 16,479,059 3,738,885 22.69%
H&S Compliance 50,750 47,000 3,750 7.98%
Snow Plowing 191,000 147,000 44,000 29.93%
Fees for Service 7,828,332 6,818,766 1,009,566 14.81%
Contracted Services 28,288,026 23,491,825 4,796,201 20.42%
Rents and Financial Expenses 1,206,772 1,052,527 154,245 14.65%
Long Term Interest 2,245,086 1,811,311 433,775 23.95%
Long Term Debt Principal 4,114,600 3,263,329 851,271 26.09%
Debt Charges 6,359,686 5,074,640 1,285,046 25.32%
External Transfers 3,409,483 3,607,106 (197,623)(5.48%)
Internal Rent 5,599,134 4,450,207 1,148,927 25.82%
Indirect Costs 275,000 275,000 0 0.00%
To Capital 4,446,841 3,208,371 1,238,470 38.60%
To Capital Special Purpose Reserves 645,664 0 645,664 #DIV/0!
To Reserve Funds 8,306,686 0 8,306,686 #DIV/0!
To Special Purpose Reserves 3,013,383 1,558,105 1,455,278 93.40%
Internal Transfers 22,286,708 9,491,683 12,795,025 134.80%
TOTAL EXPENSES 155,175,725 128,654,721 26,521,004 20.61%
Surplus/(Deficit)(10,864,052)0 10,864,052 #DIV/0!
2
Page 28 of 309
Index
CITY COUNCIL/COMMITTEES/BOARDS &GRANTS
Summary of City Council/Committees/Boards &Grants
City Council
Mayor &Councillors
Office of the Mayor &Council Support (1 Page)
Committees
Recreation Committee
Culture Committee
Committee of Adjustment
Park in the City
Mayor's Youth Advisory Committee
Senior Advisory Committee
Diversity &Inclusion Committee
Anti-Racism Committee
Municipal Heritage Committee
Boards
Niagara District Airport
Library Services
Niagara Falls Illumination Board
Grants
OPG Community Impact Agreement
Niagara Health Foundation
St.John Ambulance Niagara -Water Patrol
Project Share
Women's Place in South Niagara
YWCA
Page 29 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
City Council Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 592,169 579,079 13,090 2.26%
Employee Benefits Allocation 156,531 153,661 2,870 1.87%
Labour and Benefits 748,700 732,740 15,960 2.18%
Materials 64,110 61,710 2,400 3.89%
Advertising/News Release 15,000 15,000 0 0.00%
Insurance Premiums 859 753 106 14.08%
Conferences/Conventions 15,000 15,000 0 0.00%
Membership/Subscriptions 22,125 21,650 475 2.19%
Office Supplies 13,000 15,400 (2,400)(15.58%)
Materials 130,094 129,513 581 0.45%
Contracted Services 6,000 6,000 0 0.00%
External Transfers 60,000 60,000 0 0.00%
TOTAL EXPENSES 944,794 928,253 16,541 1.78%
Surplus/(Deficit)(944,794)(928,253)16,541 (1.78%)
3
Page 30 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
User Fees 168,800 163,800 5,000 3.05%
Other Revenue 9,600 9,600 0 0.00%
Miscellaneous Revenue 178,400 173,400 5,000 2.88%
TOTAL REVENUE 178,400 173,400 5,000 2.88%
EXPENSES
Labour 70,051 66,598 3,453 5.18%
Employee Benefits Allocation 20,439 19,847 592 2.98%
Labour and Benefits 90,490 86,445 4,045 4.68%
Materials 74,750 70,850 3,900 5.50%
Professional Development 250 250 0 0.00%
Advertising/News Release 800 800 0 0.00%
Conferences/Conventions 3,800 1,400 2,400 171.43%
Materials 79,600 73,300 6,300 8.59%
Rents and Financial Expenses 80,000 10,000 70,000 700.00%
TOTAL EXPENSES 250,090 169,745 10,345 6.09%
Surplus/(Deficit)(71,690)3,655 5,345 146.24%
4
Page 31 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 138,363 0 138,363 #DIV/0!
Internal Transfers 138,363 0 138,363 #DIV/0!
TOTAL REVENUE 138,363 0 138,363 #DIV/0!
EXPENSES
Fees for Service 5,304,080 4,970,529 333,551 6.71%
Long Term Interest 14,095 16,059 (1,964)(12.23%)
Long Term Debt Principal 108,662 106,822 1,840 1.72%
Debt Charges 122,757 122,881 (124)(0.10%)
TOTAL EXPENSES 5,426,837 5,093,410 333,427 6.55%
Surplus/(Deficit)(5,288,474)(5,093,410)(195,064)3.83%
5
Page 32 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Reserve Funds 75,000 75,000 0 0.00%
TOTAL REVENUE 75,000 75,000 0 0.00%
EXPENSES
Materials 75,000 75,000 0 0.00%
Fees for Service 0 401,983 (401,983)(100.00%)
Materials 75,000 476,983 (401,983)(84.28%)
External Transfers 451,983 50,000 401,983 803.97%
TOTAL EXPENSES 526,983 526,983 0 0.00%
Surplus/(Deficit)(451,983)(451,983)0 0.00%
6
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:33 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-111000-??????To :11-4-111000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
111000-->MAYOR AND COUNCILLORS
3-->EXPENSE
11-3-111000-010000 LABOUR 351,856 345,956
11-3-111000-010013 EMPLOYEE BENEFITS ALLOCATION 90,163 88,803
11-3-111000-030000 MATERIALS 13,860 13,860
11-3-111000-030017 INSURANCE PREMIUMS 859 753
11-3-111000-030018 CONFERENCES/CONVENTIONS 15,000 15,000
11-3-111000-030034 MEMBERSHIP/SUBSCRIPTIONS 22,125 21,650
11-3-111000-030035 OFFICE SUPPLIES 1,000 1,000
11-3-111000-060000 EXTERNAL TRANSFERS 60,000 60,000
Total EXPENSE 554,863 547,022
MAYOR AND COUNCILLORS Surplus/Deficit 554,863 547,022
Total CITY OPERATING FUND 554,863 547,022
7
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:34 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-112000-??????To :11-4-112000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
112000-->OFFICE OF THE MAYOR AND COUNCIL SUPPORT
3-->EXPENSE
11-3-112000-010000 LABOUR 240,313 233,123
11-3-112000-010013 EMPLOYEE BENEFITS ALLOCATION 66,368 64,858
11-3-112000-030000 MATERIALS 20,400 18,000
11-3-112000-030015 ADVERTISING/NEWS RELEASE 15,000 15,000
11-3-112000-030016 PROMOTIONAL ITEMS 29,850 29,850
11-3-112000-030035 OFFICE SUPPLIES 12,000 14,400
11-3-112000-040000 CONTRACTED SERVICES 6,000 6,000
Total EXPENSE 389,931 381,231
OFFICE OF THE MAYOR AND COUNCIL SUPPORT Surplus/De 389,931 381,231
Total CITY OPERATING FUND 389,931 381,231
8
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:34 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113005-??????To :11-4-113005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113005-->RECREATION COMMITTEE
3-->EXPENSE
11-3-113005-030000 MATERIALS 17,500 17,500
11-3-113005-030005 PROFESSIONAL DEVELOPMENT/WORKS 250 250
Total EXPENSE 17,750 17,750
4-->REVENUE
11-4-113005-710000 USER FEES -1,800 -1,800
11-4-113005-790000 OTHER REVENUE -1,000 -1,000
Total REVENUE -2,800 -2,800
RECREATION COMMITTEE Surplus/Deficit 14,950 14,950
Total CITY OPERATING FUND 14,950 14,950
9
Page 36 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113010-??????To :11-4-113010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113010-->CULTURE COMMITTEE
3-->EXPENSE
11-3-113010-030000 MATERIALS 14,750 10,850
11-3-113010-050000 RENTS AND FINANCIAL 70,000 0
Total EXPENSE 84,750 10,850
CULTURE COMMITTEE Surplus/Deficit 84,750 10,850
Total CITY OPERATING FUND 84,750 10,850
10
Page 37 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113015-??????To :11-4-113015-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113015-->COMMITTEE OF ADJUSTMENT
3-->EXPENSE
11-3-113015-010000 LABOUR 70,051 66,598
11-3-113015-010013 EMPLOYEE BENEFITS ALLOCATION 20,439 19,847
11-3-113015-030000 MATERIALS 1,500 1,500
11-3-113015-030015 ADVERTISING/NEWS RELEASE 800 800
11-3-113015-030018 CONFERENCES/CONVENTIONS 3,800 1,400
Total EXPENSE 96,590 90,145
4-->REVENUE
11-4-113015-710000 USER FEES -167,000 -162,000
Total REVENUE -167,000 -162,000
COMMITTEE OF ADJUSTMENT Surplus/Deficit -70,410 -71,855
Total CITY OPERATING FUND -70,410 -71,855
11
Page 38 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:36 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113030-??????To :11-4-113030-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113030-->PARK IN THE CITY
3-->EXPENSE
11-3-113030-030000 MATERIALS 20,000 20,000
Total EXPENSE 20,000 20,000
4-->REVENUE
11-4-113030-790000 OTHER REVENUE -8,600 -8,600
Total REVENUE -8,600 -8,600
PARK IN THE CITY Surplus/Deficit 11,400 11,400
Total CITY OPERATING FUND 11,400 11,400
12
Page 39 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:36 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113050-??????To :11-4-113050-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113050-->MAYOR'S YOUTH ADVISORY COMMITTEE
3-->EXPENSE
11-3-113050-030000 MATERIALS 7,000 7,000
Total EXPENSE 7,000 7,000
MAYOR'S YOUTH ADVISORY COMMITTEE Surplus/Deficit 7,000 7,000
Total CITY OPERATING FUND 7,000 7,000
13
Page 40 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:37 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113060-??????To :11-4-113060-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113060-->SENIOR ADVISORY COMMITTEE
3-->EXPENSE
11-3-113060-030000 MATERIALS 3,000 3,000
Total EXPENSE 3,000 3,000
SENIOR ADVISORY COMMITTEE Surplus/Deficit 3,000 3,000
Total CITY OPERATING FUND 3,000 3,000
14
Page 41 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:37 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113065-??????To :11-4-113065-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113065-->DIVERSITY & INCLUSION COMMITTEE
3-->EXPENSE
11-3-113065-030000 MATERIALS 5,000 5,000
Total EXPENSE 5,000 5,000
DIVERSITY & INCLUSION COMMITTEE Surplus/Deficit 5,000 5,000
Total CITY OPERATING FUND 5,000 5,000
15
Page 42 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113070-??????To :11-4-113070-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113070-->ANTI-RACISM COMMITTEE
3-->EXPENSE
11-3-113070-030000 MATERIALS 5,000 5,000
Total EXPENSE 5,000 5,000
ANTI-RACISM COMMITTEE Surplus/Deficit 5,000 5,000
Total CITY OPERATING FUND 5,000 5,000
16
Page 43 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-813000-??????To :11-4-813000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
813000-->MUNICIPAL HERITAGE COMMITTEE
3-->EXPENSE
11-3-813000-030000 MATERIALS 1,000 1,000
11-3-813000-050000 RENTS AND FINANCIAL EXPENSES 10,000 10,000
Total EXPENSE 11,000 11,000
MUNICIPAL HERITAGE COMMITTEE Surplus/Deficit 11,000 11,000
Total CITY OPERATING FUND 11,000 11,000
17
Page 44 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-361000-??????To :11-4-361000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
361000-->NIAGARA DISTRICT AIRPORT SERVICES
3-->EXPENSE
11-3-361000-040006 FEES FOR SERVICE 314,284 170,956
Total EXPENSE 314,284 170,956
4-->REVENUE
11-4-361000-780003 FROM SPECIAL PURPOSE RESERVES -138,363 0
Total REVENUE -138,363 0
NIAGARA DISTRICT AIRPORT SERVICES Surplus/Deficit 175,921 170,956
Total CITY OPERATING FUND 175,921 170,956
18
Page 45 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-740000-??????To :11-4-740000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
740000-->LIBRARY SERVICES
3-->EXPENSE
11-3-740000-020000 LONG TERM INTEREST 14,095 16,059
11-3-740000-040006 FEES FOR SERVICE 4,945,775 4,755,552
11-3-740000-070000 LONG TERM DEBT PRINCIPAL 108,662 106,822
Total EXPENSE 5,068,532 4,878,433
LIBRARY SERVICES Surplus/Deficit 5,068,532 4,878,433
Total CITY OPERATING FUND 5,068,532 4,878,433
19
Page 46 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 13, 2022 Time :11:21 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821006-??????To :11-4-821006-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
821006-->NIAGARA FALLS ILLUMINATION BOARD
3-->EXPENSE
11-3-821006-040006 FEES FOR SERVICE 44,021 44,021
Total EXPENSE 44,021 44,021
NIAGARA FALLS ILLUMINATION BOARD Surplus/Deficit 44,021 44,021
Total CITY OPERATING FUND 44,021 44,021
20
Page 47 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129001-??????To :11-4-129001-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
129001-->OPG COMMUNITY IMPACT AGREEMT
3-->EXPENSE
11-3-129001-030020 MATERIALS 75,000 75,000
Total EXPENSE 75,000 75,000
4-->REVENUE
11-4-129001-780001 FROM RESERVE FUNDS -75,000 -75,000
Total REVENUE -75,000 -75,000
OPG COMMUNITY IMPACT AGREEMT Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
21
Page 48 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-511000-??????To :11-4-511000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
511000-->NIAGARA HEALTH FOUNDATION
3-->EXPENSE
11-3-511000-060000 EXTERNAL TRANSFERS 50,000 50,000
Total EXPENSE 50,000 50,000
NIAGARA HEALTH FOUNDATION Surplus/Deficit 50,000 50,000
Total CITY OPERATING FUND 50,000 50,000
22
Page 49 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-521000-??????To :11-4-521000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
521000-->ST JOHN'S AMBULANCE NIAGARA WATER PATROL
3-->EXPENSE
11-3-521000-040006 FEES FOR SERVICE 0 32,900
11-3-521000-060000 EXTERNAL TRANSFERS 32,900 0
Total EXPENSE 32,900 32,900
ST JOHN'S AMBULANCE NIAGARA WATER PATROL Surplus/D 32,900 32,900
Total CITY OPERATING FUND 32,900 32,900
23
Page 50 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:55 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-610001-??????To :11-4-610001-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
610001-->PROJECT SHARE
3-->EXPENSE
11-3-610001-040006 FEES FOR SERVICE 0 298,400
11-3-610001-060000 EXTERNAL TRANSFERS 298,400 0
Total EXPENSE 298,400 298,400
PROJECT SHARE Surplus/Deficit 298,400 298,400
Total CITY OPERATING FUND 298,400 298,400
24
Page 51 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:56 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-610002-??????To :11-4-610002-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
610002-->WOMEN'S PLACE OF SOUTH NIAGARA
3-->EXPENSE
11-3-610002-040006 FEES FOR SERVICE 0 19,350
11-3-610002-060000 EXTERNAL TRANSFERS 19,350 0
Total EXPENSE 19,350 19,350
WOMEN'S PLACE OF SOUTH NIAGARA Surplus/Deficit 19,350 19,350
Total CITY OPERATING FUND 19,350 19,350
25
Page 52 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-610003-??????To :11-4-610003-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
610003-->YWCA
3-->EXPENSE
11-3-610003-040006 FEES FOR SERVICE 0 51,333
11-3-610003-060000 EXTERNAL TRANSFERS 51,333 0
Total EXPENSE 51,333 51,333
YWCA Surplus/Deficit 51,333 51,333
Total CITY OPERATING FUND 51,333 51,333
26
Page 53 of 309
Index
ADMINISTRATIVE SERVICES
Summary of Administrative Services
Chief Administrator's Office
CAO and Support
Doctor Recruitment
Clerks Services
Election Services
Clerks Services
Other General Government Services
Financial Services
Risk Management
Debt &Investment
Auditing Services
Taxation
Taxation Waste Management
Taxation Other Levy Charges
Taxation Payments in Lieu
Taxation Services for Fees
Other Corporate Mgmt and Support
Municipal Accommodation Tax
Revenues and Receivables
Accounting &Reporting
Procurement Services
Human Resources
Labour &Employee Relations
Staffing &Compensation Services
WSIB Health,Safety and Sick Services
Training &Development
Employee Benefits
Payroll
Information Services
Information Software Services
Page 54 of 309
Index
ADMINISTRATIVE SERVICES -CONTINUED
Information Services -Continued
Information Hardware Services
Legal Services
Corporate Legal Services
Page 55 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 75,000 300,000 (225,000)(75.00%)
Internal Transfers 75,000 300,000 (225,000)(75.00%)
TOTAL REVENUE 75,000 300,000 (225,000)(75.00%)
EXPENSES
Labour 1,138,022 557,386 580,636 104.17%
Employee Benefits Allocation 268,457 115,735 152,722 131.96%
Labour and Benefits 1,406,479 673,121 733,358 108.95%
Materials 331,500 334,000 (2,500)(0.75%)
Advertising/News Release 98,000 90,000 8,000 8.89%
Conferences/Conventions 19,500 14,100 5,400 38.30%
Membership/Subscriptions 5,685 8,635 (2,950)(34.16%)
Office Supplies 2,500 2,000 500 25.00%
Materials 457,185 448,735 8,450 1.88%
Contracted Services 88,950 71,000 17,950 25.28%
External Transfers 95,000 0 95,000 #DIV/0!
Total Expenses 2,047,614 1,192,856 854,758 71.66%
Surplus/(Deficit)(1,972,614)(892,856)1,079,758 (120.93%)
27
Page 56 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 250,000 195,000 55,000 28.21%
User Fees 12,500 12,500 0 0.00%
Micellaneous Revenue 262,500 207,500 55,000 26.51%
From Special Purpose Reserves 220,000 0 220,000 #DIV/0!
TOTAL REVENUE 482,500 207,500 275,000 132.53%
EXPENSES
Labour 636,929 557,936 78,993 14.16%
Employee Benefits Allocation 186,072 168,935 17,137 10.14%
Overtime 10,000 2,500 7,500 300.00%
Labour and Benefits 833,001 729,371 103,630 14.21%
Materials 287,000 166,000 121,000 72.89%
Professional Development 3,500 3,500 0 0.00%
Advertising/News Release 2,500 0 2,500 #DIV/0!
Conferences/Conventions 3,400 4,300 (900)(20.93%)
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 4,200 4,200 0 0.00%
Materials 301,600 179,000 122,600 68.49%
Contracted Services 68,000 0 68,000 #DIV/0!
Rents and Financial Expenses 100,805 7,300 93,505 1280.89%
Total Expenses 1,303,406 915,671 387,735 42.34%
Surplus/(Deficit)(820,906)(708,171)112,735 (15.92%)
28
Page 57 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Taxation City General and Urban Service 73,805,417 73,002,044 803,373 1.10%
Taxation Waste Management 8,212,513 7,802,522 409,991 5.25%
Taxation Other Charges 1,150 1,150 0 0.00%
Payment in Lieu of Taxation 7,291,411 7,291,411 0 0.00%
Taxation 89,310,491 88,097,127 1,213,364 1.38%
Provincial Grants 401,100 937,800 (536,700)(57.23%)
Grants 401,100 937,800 (536,700)(57.23%)
Casino 13,800,000 5,895,000 7,905,000 134.10%
Investments 1,570,600 1,570,600 0 0.00%
Licences 44,365 44,365 0 0.00%
Other Revenue 3,719,250 3,259,250 460,000 14.11%
Penalties and Interest 1,636,000 1,520,000 116,000 7.63%
Provincial Offences Act 124,617 150,000 (25,383)(16.92%)
User Fees 235,000 245,000 (10,000)(4.08%)
Miscellaneous Revenue 21,129,832 12,684,215 8,445,617 66.58%
From Special Purpose Reserves 150,000 600,000 (450,000)(75.00%)
From City Operating (Indirect Costs)590,384 1,347,746 (757,362)(56.19%)
Internal Transfers 740,384 1,947,746 (1,207,362)(61.99%)
TOTAL REVENUE 111,581,807 103,666,888 7,914,919 7.63%
Financial Services Summary
29
Page 58 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 2,332,936 2,141,316 191,620 8.95%
Employee Benefits Allocation 666,679 603,563 63,116 10.46%
Overtime 16,750 6,750 10,000 148.15%
Labour and Benefits 3,016,365 2,751,629 264,736 9.62%
Materials 547,900 547,900 0 0.00%
Professional Development 3,500 3,500 0 0.00%
Insurance Premiums 202,679 206,354 (3,675)(1.78%)
Conferences/Conventions 10,350 9,950 400 4.02%
Membership/Subscriptions 9,125 8,995 130 1.45%
Office Supplies 21,800 21,800 0 0.00%
Materials 795,354 798,499 (3,145)(0.39%)
Contracted Services 8,660,873 8,196,881 463,992 5.66%
Rents and Financial Expenses 82,200 222,460 (140,260)(63.05%)
External Transfers 2,802,500 2,365,500 437,000 18.47%
Internal Rent 10,929 12,938 (2,009)(15.53%)
To Capital 4,200,000 4,200,000 0 0.00%
To Reserve Funds 8,306,686 0 8,306,686 #DIV/0!
To Special Purpose Reserves 421,017 0 421,017 #DIV/0!
Internal Transfers 12,938,632 4,212,938 8,725,694 207.12%
Total Expenses 28,295,924 18,547,907 9,748,017 52.56%
Surplus/(Deficit)83,285,883 85,118,981 1,833,098 2.15%
Financial Services Summary - continued
30
Page 59 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 150,000 150,000 0 0.00%
TOTAL REVENUE 150,000 150,000 0 0.00%
EXPENSES
Labour 2,136,337 1,964,450 171,887 8.75%
Employee Benefits Allocation 1,231,701 1,225,174 6,527 0.53%
Overtime 500 500 0 0.00%
Labour and Benefits 3,368,538 3,190,124 178,414 5.59%
Materials 126,000 130,500 (4,500)(3.45%)
Professional Development 70,000 70,000 0 0.00%
Conferences/Conventions 4,000 3,000 1,000 33.33%
Membership/Subscriptions 3,200 3,200 0 0.00%
Office Supplies 4,200 6,700 (2,500)(37.31%)
Materials 207,400 213,400 (6,000)(2.81%)
Contracted Services 187,000 182,000 5,000 2.75%
H&S Compliance 5,000 3,000 2,000 66.67%
Contracted Services 192,000 185,000 7,000 3.78%
Total Expenses 3,767,938 3,588,524 179,414 5.00%
Surplus/(Deficit)(3,617,938)(3,438,524)179,414 (5.22%)
31
Page 60 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 15,000 15,000 0 0.00%
Miscellaneous Revenue 15,000 15,000 0 0.00%
TOTAL REVENUE 15,000 15,000 0 0.00%
EXPENSES
Labour 1,285,477 1,151,042 134,435 11.68%
Employee Benefits Allocation 356,302 324,103 32,199 9.93%
Labour and Benefits 1,641,779 1,475,145 166,634 11.30%
Materials 2,051,450 1,763,900 287,550 16.30%
Professional Development 10,000 10,000 0 0.00%
Conferences/Conventions 3,500 3,500 0 0.00%
Membership/Subscriptions 1,500 2,000 (500)(25.00%)
Office Supplies 1,500 2,500 (1,000)(40.00%)
Materials 2,067,950 1,781,900 286,050 16.05%
Contracted Services 250 250 0 0.00%
Rents and Financial Expenses 47,620 42,620 5,000 11.73%
Total Expenses 3,757,599 3,299,915 457,684 13.87%
Surplus/(Deficit)(3,742,599)(3,284,915)457,684 (13.93%)
32
Page 61 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
User Fees 82,000 82,000 0 0.00%
Miscellaneous Revenue 82,000 82,000 0 0.00%
TOTAL REVENUE 82,000 82,000 0 0.00%
EXPENSES
Labour 494,312 479,492 14,820 3.09%
Employee Benefits Allocation 121,667 66,877 54,790 81.93%
Labour and Benefits 615,979 546,369 69,610 12.74%
Materials 37,000 32,500 4,500 13.85%
Professional Development 2,000 2,000 0 0.00%
Conferences/Conventions 2,500 2,500 0 0.00%
Membership/Subscriptions 15,000 11,500 3,500 30.43%
Office Supplies 4,500 2,500 2,000 80.00%
Materials 61,000 51,000 10,000 19.61%
Contracted Services 323,500 333,500 (10,000)(3.00%)
Total Expenses 1,000,479 930,869 69,610 7.48%
Surplus/(Deficit)(918,479)(848,869)69,610 (8.20%)
33
Page 62 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:59 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-120000-??????To :11-4-120000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
120000-->CAO AND SUPPORT
3-->EXPENSE
11-3-120000-010000 LABOUR 1,138,022 557,386
11-3-120000-010013 EMPLOYEE BENEFITS ALLOCATION 268,457 115,735
11-3-120000-030000 MATERIALS 6,500 9,000
11-3-120000-030015 ADVERTISING/NEWS RELEASE 98,000 90,000
11-3-120000-030018 CONFERENCES/CONVENTIONS 19,500 14,100
11-3-120000-030034 MEMBERSHIP/SUBSCRIPTIONS 5,685 8,635
11-3-120000-030035 OFFICE SUPPLIES 2,500 2,000
11-3-120000-030036 STRATEGIC AND CORP INITIATIVES 25,000 25,000
11-3-120000-040000 CONTRACTED SERVICES 88,950 71,000
11-3-120000-060000 EXTERNAL TRANSFERS 75,000 0
Total EXPENSE 1,727,614 892,856
4-->REVENUE
11-4-120000-780003 FROM SPECIAL PURPOSE RESERVES -75,000 0
Total REVENUE -75,000 0
CAO AND SUPPORT Surplus/Deficit 1,652,614 892,856
Total CITY OPERATING FUND 1,652,614 892,856
34
Page 63 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:59 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129200-??????To :11-4-129200-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
129200-->DOCTOR RECRUITMENT
3-->EXPENSE
11-3-129200-030000 MATERIALS 300,000 300,000
11-3-129200-060000 EXTERNAL TRANSFERS 20,000 0
Total EXPENSE 320,000 300,000
4-->REVENUE
11-4-129200-780003 FROM SPECIAL PURPOSE RESERVES 0 -300,000
Total REVENUE 0 -300,000
DOCTOR RECRUITMENT Surplus/Deficit 320,000 0
Total CITY OPERATING FUND 320,000 0
35
Page 64 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:59 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-115000-??????To :11-4-115000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
115000-->ELECTION SERVICES
3-->EXPENSE
11-3-115000-010000 LABOUR 62,098 14,269
11-3-115000-010013 EMPLOYEE BENEFITS ALLOCATION 16,599 5,372
11-3-115000-010016 OVERTIME 5,000 0
11-3-115000-030000 MATERIALS 125,000 0
11-3-115000-030015 ADVERTISING/NEWS RELEASE 2,500 0
11-3-115000-040000 CONTRACTED SERVICES 68,000 0
11-3-115000-050000 RENTS AND FINANCIAL EXPENSES 93,505 0
Total EXPENSE 372,702 19,641
4-->REVENUE
11-4-115000-780003 FROM SPECIAL PURPOSE RESERVES -220,000 0
Total REVENUE -220,000 0
ELECTION SERVICES Surplus/Deficit 152,702 19,641
Total CITY OPERATING FUND 152,702 19,641
36
Page 65 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :12:59 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-131010-??????To :11-4-131010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
131010-->CLERKS SERVICES
3-->EXPENSE
11-3-131010-010000 LABOUR 574,831 543,667
11-3-131010-010013 EMPLOYEE BENEFITS ALLOCATION 169,473 163,563
11-3-131010-010016 OVERTIME 5,000 2,500
11-3-131010-030000 MATERIALS 160,000 164,000
11-3-131010-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,500 3,500
11-3-131010-030018 CONFERENCES/CONVENTIONS 3,400 4,300
11-3-131010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,000 1,000
11-3-131010-030035 OFFICE SUPPLIES 4,200 4,200
11-3-131010-050000 RENTS AND FINANCIAL EXPENSES 7,300 7,300
Total EXPENSE 928,704 894,030
4-->REVENUE
11-4-131010-670000 LICENCES -250,000 -195,000
11-4-131010-710000 USER FEES -12,500 -12,500
Total REVENUE -262,500 -207,500
CLERKS SERVICES Surplus/Deficit 666,204 686,530
Total CITY OPERATING FUND 666,204 686,530
37
Page 66 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:00 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-190000-??????To :11-4-190000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
190000-->OTHER GENERAL GOVERNMENT SERVICES
3-->EXPENSE
11-3-190000-030000 MATERIALS 2,000 2,000
Total EXPENSE 2,000 2,000
OTHER GENERAL GOVERNMENT SERVICES Surplus/Deficit 2,000 2,000
Total CITY OPERATING FUND 2,000 2,000
38
Page 67 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:00 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-122015-??????To :11-4-122015-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
122015-->RISK MANAGEMENT SERVICES
3-->EXPENSE
11-3-122015-010000 LABOUR 164,778 158,624
11-3-122015-010013 EMPLOYEE BENEFITS ALLOCATION 44,838 43,542
11-3-122015-030000 MATERIALS 500,000 500,000
11-3-122015-030017 INSURANCE PREMIUMS 202,679 206,354
11-3-122015-030034 MEMBERSHIP/SUBSCRIPTIONS 400 400
11-3-122015-040000 CONTRACTED SERVICES 90,000 90,000
Total EXPENSE 1,002,695 998,920
RISK MANAGEMENT SERVICES Surplus/Deficit 1,002,695 998,920
Total CITY OPERATING FUND 1,002,695 998,920
39
Page 68 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:01 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123005-??????To :11-4-123005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
123005-->DEBT AND INVESTMENT SERVICES
4-->REVENUE
11-4-123005-750000 INVESTMENT INCOME -900,000 -900,000
11-4-123005-790000 OTHER REVENUE -17,000 -17,000
Total REVENUE -917,000 -917,000
DEBT AND INVESTMENT SERVICES Surplus/Deficit -917,000 -917,000
Total CITY OPERATING FUND -917,000 -917,000
40
Page 69 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:01 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123010-??????To :11-4-123010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
123010-->AUDITING SERVICES
3-->EXPENSE
11-3-123010-040000 CONTRACTED SERVICES 62,500 62,500
Total EXPENSE 62,500 62,500
AUDITING SERVICES Surplus/Deficit 62,500 62,500
Total CITY OPERATING FUND 62,500 62,500
41
Page 70 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125005-->TAXATION
3-->EXPENSE
11-3-125005-010000 LABOUR 162,599 159,723
11-3-125005-010013 EMPLOYEE BENEFITS ALLOCATION 50,463 49,635
11-3-125005-010016 OVERTIME 500 500
11-3-125005-030000 MATERIALS 1,000 1,000
11-3-125005-030035 OFFICE SUPPLIES 18,000 18,000
11-3-125005-040000 CONTRACTED SERVICES 142,500 73,500
11-3-125005-050000 RENTS AND FINANCIAL EXPENSES 70,500 210,760
Total EXPENSE 445,562 513,118
4-->REVENUE
11-4-125005-500001 RESIDENTIAL FARMS -40,578,349 -39,992,716
11-4-125005-500002 MULTI RESIDENTIAL -2,835,441 -2,829,710
11-4-125005-500003 NEW MULTI RESIDENTIAL -97,865 -65,530
11-4-125005-500004 COMMERCIAL TAXABLE FULL -14,814,426 -14,810,329
11-4-125005-500005 COMMERCIAL TAXABLE GENERAL -91,536 -91,536
11-4-125005-500006 COMMERCIAL VAC UNIT EXCESS LA -157,351 -154,113
11-4-125005-500007 COMMERCIAL VACANT LAND -838,312 -863,593
11-4-125005-500008 OFFICE BUILDING TAXABLE FULL -83,668 -83,668
11-4-125005-500010 FARMLAND -93,799 -91,563
11-4-125005-500011 INDUSTRIAL TAXABLE FULL -797,218 -813,460
11-4-125005-500012 INDUSTRIAL VAC UNIT EXCESS LAN -77,416 -43,785
11-4-125005-500013 INDUSTRIAL VACANT LAND -269,631 -321,447
11-4-125005-500014 LARGE INDUSTRIAL TAXABLE FULL -176,546 -182,471
11-4-125005-500015 LARGE INDUSTRIAL VAC UNIT EXCE -5,304 -5,303
11-4-125005-500016 PIPELINE -347,781 -346,469
11-4-125005-500017 SHOPPING CTR TAXABLE FULL -1,191,882 -1,149,900
11-4-125005-500018 SHOPPING CTR VAC UNIT EXCESS L -33,171 -33,172
11-4-125005-500019 MANAGED FOREST -2,155 -1,745
11-4-125005-500020 PARKING LOT TAXABLE FULL -682,069 -678,928
11-4-125005-500022 COMMERCIAL NEW CONSTR TAXABLE -1,186,083 -968,043
11-4-125005-500023 INDUST NEW CONSTR TAXABLE FULL -100,541 -119,652
11-4-125005-500024 INDUST VAC LAND NEW CONSTR TAX -1,033 -3,272
11-4-125005-500026 COMMERCIAL NEW CONSTR EXCESS L -36,374 -36,840
11-4-125005-500027 SHOP CTR NEW CONSTR TAX FULL --428,743 -550,945
11-4-125005-500028 SHOP CTR NEW CONSTR EXCESS LAN -6,667 -6,667
11-4-125005-500029 LG INDUST NEW CONSTR TAXABLE F -114,419 -104,799
11-4-125005-500030 LG INDUST NEW CONSTR VAC UNIT -9,443 -9,443
11-4-125005-500031 LANDFILL TAXABLE FULL TAXATIO -41,045 -41,045
11-4-125005-500500 UNCOLLECTED TAX GENERAL PRIOR 1,025,000 1,025,000
11-4-125005-510001 RESIDENTIAL FARMS -6,121,449 -6,032,614
11-4-125005-510002 MULTI RESIDENTIAL -452,142 -451,552
11-4-125005-510003 NEW MULTI RESIDENTIAL -15,695 -10,517
11-4-125005-510004 COMMERCIAL TAXABLE FULL -2,302,331 -2,303,118 42
Page 71 of 309
GL5280 Page :2CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-4-125005-510005 COMMERCIAL TAXABLE GENERAL -14,680 -14,691
11-4-125005-510006 COMMERCIAL VAC UNIT EXCESS LA -23,320 -22,817
11-4-125005-510007 COMMERCIAL VACANT LAND -133,087 -136,718
11-4-125005-510008 OFFICE BUILDING TAXABLE FULL -13,419 -13,428
11-4-125005-510010 FARMLAND -340 -340
11-4-125005-510011 INDUSTRIAL TAXABLE FULL -117,414 -121,476
11-4-125005-510012 INDUSTRIAL VAC UNIT EXCESS LAN -12,023 -6,634
11-4-125005-510013 INDUSTRIAL VACANT LAND -38,391 -46,458
11-4-125005-510014 LARGE INDUSTRIAL TAXABLE FULL -28,314 -29,286
11-4-125005-510015 LARGE INDUSTRIAL VAC UNIT EXCE -851 -851
11-4-125005-510016 PIPELINE -35,773 -35,589
11-4-125005-510017 SHOPPING CTR TAXABLE FULL -191,153 -184,522
11-4-125005-510018 SHOPPING CTR VAC UNIT EXCESS L -5,320 -5,324
11-4-125005-510020 PARKING LOT TAXABLE FULL -108,461 -108,036
11-4-125005-510022 COMMERCIAL NEW CONSTR TAXABLE -177,811 -148,461
11-4-125005-510023 INDUST NEW CONST TAXABLE FULL -15,426 -9,785
11-4-125005-510024 INDUST VAC LAND NEW CONSTR TAX -166 -166
11-4-125005-510026 COMMERICAL NEW CONSTR EXCESS L -4,753 -5,022
11-4-125005-510027 SHOP CTR NEW CONSTR TAX FULL --68,761 -88,425
11-4-125005-510028 SHOP CTR NEW CONSTR EXCESS LAN -1,069 -1,070
11-4-125005-510500 UNCOLLECTED TAX USA PRIOR 150,000 150,000
Total REVENUE -73,805,417 -73,002,044
TAXATION Surplus/Deficit -73,359,855 -72,488,926
Total CITY OPERATING FUND -73,359,855 -72,488,926
43
Page 72 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125020-??????To :11-4-125020-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125020-->TAXATION WASTE MANAGEMENT
3-->EXPENSE
11-3-125020-040000 CONTRACTED SERVICES 8,362,513 7,952,521
Total EXPENSE 8,362,513 7,952,521
4-->REVENUE
11-4-125020-580001 RESIDENTIAL FARMS -5,212,694 -4,949,541
11-4-125020-580002 MULTI RESIDENTIAL -364,241 -350,209
11-4-125020-580003 NEW MULTI RESIDENTIAL -12,572 -8,110
11-4-125020-580004 COMMERCIAL TAXABLE FULL -1,903,054 -1,832,933
11-4-125020-580005 COMMERCIAL TAXABLE GENERAL -11,759 -11,329
11-4-125020-580006 COMMERCIAL VAC UNIT EXCESS LA -20,213 -17,227
11-4-125020-580007 COMMERCIAL VACANT LAND -107,689 -96,536
11-4-125020-580008 OFFICE BUILDING TAXABLE FULL -10,748 -10,355
11-4-125020-580010 FARMLAND -12,049 -11,332
11-4-125020-580011 INDUSTRIAL TAXABLE FULL -102,410 -100,675
11-4-125020-580012 INDUSTRIAL VAC UNIT EXCESS LAN -9,945 -4,894
11-4-125020-580013 INDUSTRIAL VACANT LAND -34,637 -35,933
11-4-125020-580014 LARGE INDUSTRIAL TAXABLE FULL -22,679 -22,583
11-4-125020-580015 LARGE INDUSTRIAL VAC UNIT EXCE -681 -593
11-4-125020-580016 PIPELINE -44,676 -42,879
11-4-125020-580017 SHOPPING CTR TAXABLE FULL -153,109 -142,312
11-4-125020-580018 SHOPPING CTR VAC UNIT EXCESS L -4,261 -3,708
11-4-125020-580019 MANAGED FOREST -277 -216
11-4-125020-580020 PARKING LOT TAXABLE FULL -87,618 -84,024
11-4-125020-580022 COMMERCIAL NEW CONSTR TAXABLE -152,364 -119,805
11-4-125020-580023 INDUST NEW CONSTR TAXABLE FULL -12,915 -14,808
11-4-125020-580024 INDUST VAC LAND NEW CONSTR TAX -133 -366
11-4-125020-580026 COMMERICAL NEW CONSTR EXCESS L -4,673 -4,118
11-4-125020-580027 SHOP CTR NEW CONSTR TAX FULL --55,076 -68,185
11-4-125020-580028 SHOP CTR NEW CONSTR EXCESS LAN -856 -745
11-4-125020-580029 LG INDUST NEW CONSTR TAXABLE F -14,698 -12,970
11-4-125020-580030 LG INDUST NEW CONSTR VAC UNIT -1,213 -1,056
11-4-125020-580031 LANDFILL TAXABLE FULL - TAXATI -5,273 -5,080
11-4-125020-580500 UNCOLLECTED TAX WASTE MGMT 150,000 150,000
11-4-125020-780003 FROM SPECIAL PURPOSE RESERVES -150,000 -150,000
Total REVENUE -8,362,513 -7,952,522
TAXATION WASTE MANAGEMENT Surplus/Deficit 0 -1
Total CITY OPERATING FUND 0 -1
44
Page 73 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125025-??????To :11-4-125025-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125025-->TAXATION OTHER LEVY CHARGES
4-->REVENUE
11-4-125025-590007 ENCROACHMENTS AND LICENCES -1,150 -1,150
11-4-125025-740000 PENALTIES ON TAXES -1,600,000 -1,510,000
Total REVENUE -1,601,150 -1,511,150
TAXATION OTHER LEVY CHARGES Surplus/Deficit -1,601,150 -1,511,150
Total CITY OPERATING FUND -1,601,150 -1,511,150
45
Page 74 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:04 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125030-??????To :11-4-125030-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125030-->TAXATION PAYMENTS IN LIEU
4-->REVENUE
11-4-125030-640001 FEDERAL PROPERTIES -41,462 -41,462
11-4-125030-640002 NIAGARA FALLS HYDRO -133,873 -133,873
11-4-125030-640003 ONTARIO HIGHWAYS AND PUBLIC WO -136,324 -136,324
11-4-125030-640005 RAINBOW AND WHIRLPOOL BRIDGES -174,533 -174,533
11-4-125030-640006 NIAGARA PARKS COMMISSION -1,071,002 -1,071,002
11-4-125030-640008 HOSPITAL -30,150 -30,150
11-4-125030-640009 REGION -709,795 -709,795
11-4-125030-640010 RAILWAYS -193,447 -193,447
11-4-125030-640011 CNP -16,560 -16,560
11-4-125030-640012 HYDRO ELECTRIC POWER GENERATIO -2,431,437 -2,431,437
11-4-125030-640013 ONTARIO LOTTERY AND GAMING COR -9,676,248 -9,676,248
11-4-125030-640500 REGION PIL PORTION 4,072,049 4,072,049
11-4-125030-640501 PUBLIC SCHOOL PIL PORTION 1,975,873 1,975,873
11-4-125030-640502 SEPARATE SCHOOL PIL PORTION 1,148,039 1,148,039
11-4-125030-640503 PIL DISTRICT 58 29,514 29,514
11-4-125030-640504 PIL DISRTICT 64 97,945 97,945
Total REVENUE -7,291,411 -7,291,411
TAXATION PAYMENTS IN LIEU Surplus/Deficit -7,291,411 -7,291,411
Total CITY OPERATING FUND -7,291,411 -7,291,411
46
Page 75 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:04 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125035-??????To :11-4-125035-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125035-->TAXATION SERVICES FOR FEES
3-->EXPENSE
11-3-125035-010000 LABOUR 163,910 160,997
11-3-125035-010013 EMPLOYEE BENEFITS ALLOCATION 55,399 54,685
11-3-125035-030000 MATERIALS 15,000 15,000
Total EXPENSE 234,309 230,682
4-->REVENUE
11-4-125035-710000 USER FEES -215,000 -225,000
11-4-125035-710001 REGISTRATION FEES -20,000 -20,000
Total REVENUE -235,000 -245,000
TAXATION SERVICES FOR FEES Surplus/Deficit -691 -14,318
Total CITY OPERATING FUND -691 -14,318
47
Page 76 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 18, 2022 Time :8:09 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129000-??????To :11-4-129000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
129000-->OTHER CORPORATE MGMT AND SUPPORT
3-->EXPENSE
11-3-129000-050000 RENTS AND FINANCIAL EXPENSES 2,250 2,250
11-3-129000-080004 TO RESERVE FUNDS 8,306,686 0
11-3-129000-080005 TO SPECIAL PURPOSE RESERVES 421,017 0
Total EXPENSE 8,729,953 2,250
4-->REVENUE
11-4-129000-650001 ONTARIO CONDITIONAL GRANTS 0 -466,000
11-4-129000-650002 ONTARIO UNCONDITIONAL GRANTS -401,100 -471,800
11-4-129000-730000 PROVINCIAL OFFENCES ACT -124,617 -150,000
11-4-129000-750000 INVESTMENT INCOME -670,600 -670,600
11-4-129000-780003 FROM SPECIAL PURPOSE RESERVES 0 -450,000
11-4-129000-780007 FROM CITY OPERATING (INDIRECT -590,384 -1,347,746
11-4-129000-790000 OTHER REVENUE -2,250 -2,250
11-4-129000-790003 CASINO -13,800,000 -5,895,000
11-4-129000-790011 WALKER AGREEMENT -750,000 -750,000
Total REVENUE -16,338,951 -10,203,396
OTHER CORPORATE MGMT AND SUPPORT Surplus/Deficit -7,608,998 -10,201,146
Total CITY OPERATING FUND -7,608,998 -10,201,146
48
Page 77 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:06 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129004-??????To :11-4-129004-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
129004-->MUNICIPAL ACCOMMODATION TAX
3-->EXPENSE
11-3-129004-060000 EXTERNAL TRANSFERS - MONTHLY H 2,755,000 2,365,500
11-3-129004-060001 EXTERNAL TRANSFERS - QUARTERLY 47,500 0
Total EXPENSE 2,802,500 2,365,500
4-->REVENUE
11-4-129004-740000 PENALTIES ON MAT -26,000 0
11-4-129004-790000 OTHER REVENUE - MONTHLY - HOT -2,900,000 -2,490,000
11-4-129004-790001 OTHER REVENUE - QUARTERLY - B&-50,000 0
Total REVENUE -2,976,000 -2,490,000
MUNICIPAL ACCOMMODATION TAX Surplus/Deficit -173,500 -124,500
Total CITY OPERATING FUND -173,500 -124,500
49
Page 78 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:07 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133005-??????To :11-4-133005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
133005-->REVENUES AND RECEIVABLES
3-->EXPENSE
11-3-133005-010000 LABOUR 472,916 459,067
11-3-133005-010013 EMPLOYEE BENEFITS ALLOCATION 123,496 120,723
11-3-133005-010016 OVERTIME 250 250
11-3-133005-030000 MATERIALS 3,700 3,700
11-3-133005-030034 MEMBERSHIP/SUBSCRIPTIONS 3,700 3,700
11-3-133005-050000 RENTS AND FINANCIAL EXPENSES 3,450 3,450
Total EXPENSE 607,512 590,890
4-->REVENUE
11-4-133005-590005 PENALTIES AND INTEREST -10,000 -10,000
11-4-133005-670000 LICENCES -44,365 -44,365
Total REVENUE -54,365 -54,365
REVENUES AND RECEIVABLES Surplus/Deficit 553,147 536,525
Total CITY OPERATING FUND 553,147 536,525
50
Page 79 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:07 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133010-??????To :11-4-133010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
133010-->ACCOUNTING AND REPORTING
3-->EXPENSE
11-3-133010-010000 LABOUR 843,374 745,483
11-3-133010-010013 EMPLOYEE BENEFITS ALLOCATION 240,333 203,821
11-3-133010-030000 MATERIALS 2,200 2,200
11-3-133010-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,500 2,500
11-3-133010-030018 CONFERENCES/CONVENTIONS 8,350 8,100
11-3-133010-030034 MEMBERSHIP/SUBSCRIPTIONS 4,325 4,325
11-3-133010-030035 OFFICE SUPPLIES 1,800 1,800
11-3-133010-040000 CONTRACTED SERVICES 3,000 3,000
11-3-133010-050000 RENTS AND FINANCIAL EXPENSES 6,000 6,000
11-3-133010-080001 TO CAPITAL 4,200,000 4,200,000
Total EXPENSE 5,311,882 5,177,229
ACCOUNTING AND REPORTING Surplus/Deficit 5,311,882 5,177,229
Total CITY OPERATING FUND 5,311,882 5,177,229
51
Page 80 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:08 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133015-??????To :11-4-133015-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
133015-->PROCUREMENT SERVICES
3-->EXPENSE
11-3-133015-010000 LABOUR 525,359 457,422
11-3-133015-010013 EMPLOYEE BENEFITS ALLOCATION 152,150 131,157
11-3-133015-010016 OVERTIME 16,000 6,000
11-3-133015-030000 MATERIALS 26,000 26,000
11-3-133015-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,000 1,000
11-3-133015-030018 CONFERENCES/CONVENTIONS 2,000 1,850
11-3-133015-030034 MEMBERSHIP/SUBSCRIPTIONS 700 570
11-3-133015-030035 OFFICE SUPPLIES 2,000 2,000
11-3-133015-040000 CONTRACTED SERVICES 360 15,360
11-3-133015-090000 INTERNAL RENT 10,929 12,938
Total EXPENSE 736,498 654,297
PROCUREMENT SERVICES Surplus/Deficit 736,498 654,297
Total CITY OPERATING FUND 736,498 654,297
52
Page 81 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:00 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142005-??????To :11-4-142005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142005-->LABOUR AND EMPLOYEE RELATIONS
3-->EXPENSE
11-3-142005-010000 LABOUR 411,111 394,842
11-3-142005-010013 EMPLOYEE BENEFITS ALLOCATION 111,619 108,811
11-3-142005-030000 MATERIALS 4,000 4,000
11-3-142005-030018 CONFERENCES/CONVENTIONS 4,000 3,000
11-3-142005-030034 MEMBERSHIP/SUBSCRIPTIONS 2,700 2,700
11-3-142005-030035 OFFICE SUPPLIES 1,700 1,700
11-3-142005-040000 CONTRACTED SERVICES 25,000 20,000
Total EXPENSE 560,130 535,053
LABOUR AND EMPLOYEE RELATIONS Surplus/Deficit 560,130 535,053
Total CITY OPERATING FUND 560,130 535,053
53
Page 82 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:01 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142010-??????To :11-4-142010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142010-->STAFFING AND COMPENSATION SERVICES
3-->EXPENSE
11-3-142010-010000 LABOUR 1,363,061 1,219,269
11-3-142010-010013 EMPLOYEE BENEFITS ALLOCATION 1,020,000 1,020,000
11-3-142010-030000 MATERIALS 16,000 16,000
11-3-142010-040000 CONTRACTED SERVICES 130,000 130,000
Total EXPENSE 2,529,061 2,385,269
4-->REVENUE
11-4-142010-790000 OTHER REVENUE -150,000 -150,000
Total REVENUE -150,000 -150,000
STAFFING AND COMPENSATION SERVICES Surplus/Deficit 2,379,061 2,235,269
Total CITY OPERATING FUND 2,379,061 2,235,269
54
Page 83 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142015-??????To :11-4-142015-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142015-->WSIB HEALTH, SAFETY AND SICK SERVICES
3-->EXPENSE
11-3-142015-010000 LABOUR 214,057 208,329
11-3-142015-010013 EMPLOYEE BENEFITS ALLOCATION 58,747 57,550
11-3-142015-030000 MATERIALS 7,500 12,000
Total EXPENSE 280,304 277,879
WSIB HEALTH, SAFETY AND SICK SERVICES Surplus/Defi 280,304 277,879
Total CITY OPERATING FUND 280,304 277,879
55
Page 84 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142020-??????To :11-4-142020-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142020-->TRAINING AND DEVELOPMENT
3-->EXPENSE
11-3-142020-030003 TUITION REIMBURSEMENT 20,000 20,000
11-3-142020-030004 HEALTH AND SAFETY TRAINING 10,000 10,000
11-3-142020-030005 PROFESSIONAL DEVELOPMENT/WORKS 70,000 70,000
11-3-142020-040005 H & S COMPLIANCE 5,000 3,000
Total EXPENSE 105,000 103,000
TRAINING AND DEVELOPMENT Surplus/Deficit 105,000 103,000
Total CITY OPERATING FUND 105,000 103,000
56
Page 85 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:04 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142025-??????To :11-4-142025-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142025-->EMPLOYEE BENEFITS
3-->EXPENSE
11-3-142025-030000 MATERIALS 68,500 68,500
11-3-142025-040002 E.A.P. - EMPLOYEE BENEFITS 32,000 32,000
Total EXPENSE 100,500 100,500
EMPLOYEE BENEFITS Surplus/Deficit 100,500 100,500
Total CITY OPERATING FUND 100,500 100,500
57
Page 86 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:04 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142040-??????To :11-4-142040-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142040-->PAYROLL
3-->EXPENSE
11-3-142040-010000 LABOUR 148,108 142,010
11-3-142040-010013 EMPLOYEE BENEFITS ALLOCATION 41,335 38,813
11-3-142040-010016 OVERTIME 500 500
11-3-142040-030034 MEMBERSHIP/SUBSCRIPTIONS 500 500
11-3-142040-030035 OFFICE SUPPLIES 2,500 5,000
Total EXPENSE 192,943 186,823
PAYROLL Surplus/Deficit 192,943 186,823
Total CITY OPERATING FUND 192,943 186,823
58
Page 87 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 12, 2022 Time :8:47 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143010-??????To :11-4-143010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
143010-->INFORMATION SOFTWARE SERVICES
3-->EXPENSE
11-3-143010-010000 LABOUR 1,285,477 1,151,042
11-3-143010-010013 EMPLOYEE BENEFITS ALLOCATION 356,302 324,103
11-3-143010-030000 MATERIALS 20,000 20,000
11-3-143010-030005 PROFESSIONAL DEVELOPMENT/WORKS 10,000 10,000
11-3-143010-030014 SERVICES 1,120,600 939,050
11-3-143010-030018 CONFERENCES/CONVENTIONS 3,500 3,500
11-3-143010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,500 2,000
11-3-143010-030035 OFFICE SUPPLIES 1,500 2,500
11-3-143010-040000 CONTRACTED SERVICES 250 250
Total EXPENSE 2,799,129 2,452,445
INFORMATION SOFTWARE SERVICES Surplus/Deficit 2,799,129 2,452,445
Total CITY OPERATING FUND 2,799,129 2,452,445
59
Page 88 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:09 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143020-??????To :11-4-143020-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
143020-->INFORMATION HARDWARE SERVICES
3-->EXPENSE
11-3-143020-030000 MATERIALS 45,000 40,000
11-3-143020-030014 SERVICES - INFORMATION HARDWAR 865,850 764,850
11-3-143020-050000 RENTS AND FINANCIAL EXPENSES 47,620 42,620
Total EXPENSE 958,470 847,470
4-->REVENUE
11-4-143020-790000 OTHER REVENUE -15,000 -15,000
Total REVENUE -15,000 -15,000
INFORMATION HARDWARE SERVICES Surplus/Deficit 943,470 832,470
Total CITY OPERATING FUND 943,470 832,470
60
Page 89 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:12 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-124000-??????To :11-4-124000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
124000-->CORPORATE LEGAL SERVICES
3-->EXPENSE
11-3-124000-010000 LABOUR 494,312 479,492
11-3-124000-010013 EMPLOYEE BENEFITS ALLOCATION 121,667 66,877
11-3-124000-030000 MATERIALS 37,000 32,500
11-3-124000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 2,000
11-3-124000-030018 CONFERENCES/CONVENTIONS 2,500 2,500
11-3-124000-030034 MEMBERSHIP/SUBSCRIPTIONS 15,000 11,500
11-3-124000-030035 OFFICE SUPPLIES 4,500 2,500
11-3-124000-040000 CONTRACTED SERVICES 323,500 333,500
Total EXPENSE 1,000,479 930,869
4-->REVENUE
11-4-124000-710000 USER FEES -82,000 -82,000
Total REVENUE -82,000 -82,000
CORPORATE LEGAL SERVICES Surplus/Deficit 918,479 848,869
Total CITY OPERATING FUND 918,479 848,869
61
Page 90 of 309
Index
FIRE SERVICES
Summary of Fire Services
Fire Services
Fire Suppression
Fire Training
Fire Prevention
Fire Communication
Fire Facilities
Fire Administration
Emergency Measures
Policing Services
Page 91 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Sales 10,000 10,000 0 0.00%
User Fees 24,000 24,000 0 0.00%
Miscellaneous Revenue 34,000 34,000 0 0.00%
From Development Charges 485,789 0 485,789 #DIV/0!
From Special Purpose Reserves 0 340,000 (340,000)(100.00%)
Internal Transfers 485,789 340,000 145,789 42.88%
TOTAL REVENUE 519,789 374,000 145,789 38.98%
62
Page 92 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 17,559,629 16,474,426 1,085,203 6.59%
Employee Benefits Allocation 3,874,792 3,630,053 244,739 6.74%
Overtime 1,581,500 431,500 1,150,000 266.51%
Labour and Benefits 23,015,921 20,535,979 2,479,942 12.08%
Materials 1,336,011 1,343,311 (7,300)(0.54%)
Professional Development 65,100 65,100 0 0.00%
Insurance Premiums 85,265 44,313 40,952 92.42%
Conferences/Conventions 25,800 22,500 3,300 14.67%
Goods for Resale 10,000 10,000 0 0.00%
Membership/Subscriptions 9,800 9,800 0 0.00%
Office Supplies 12,500 12,500 0 0.00%
Electricity 99,500 117,200 (17,700)(15.10%)
Water 24,030 23,350 680 2.91%
Natural Gas 44,600 44,200 400 0.90%
Materials 1,712,606 1,692,274 20,332 1.20%
Contracted Services 129,800 129,800 0 0.00%
Snow Plowing 15,000 15,000 0 0.00%
Contracted Services 144,800 144,800 0 0.00%
Rents and Financial Expenses 186,205 186,400 (195)(0.10%)
Long Term Interest 249,219 8,524 240,695 2823.73%
Long Term Debt Principal 236,569 355,311 (118,742)(33.42%)
Debt Charges 485,788 363,835 121,953 33.52%
To Capital Special Purpose Reserves 29,655 0 29,655 #DIV/0!
Internal Rent 1,262,971 1,005,938 257,033 25.55%
Internal Transfers 1,292,626 1,005,938 286,688 28.50%
TOTAL EXPENSES 26,837,946 23,929,226 2,908,720 12.16%
Surplus/(Deficit)(26,318,157)(23,555,226)2,762,931 (11.73%)
63
Page 93 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 2,520,000 0 2,520,000 #DIV/0!
Internal Transfers 2,520,000 0 2,520,000 #DIV/0!
TOTAL REVENUE 2,520,000 0 2,520,000 #DIV/0!
EXPENSES
Contracted Services 2,520,000 0 2,520,000 #DIV/0!
TOTAL EXPENSES 2,520,000 0 2,520,000 #DIV/0!
Surplus/(Deficit)0 0 0 #DIV/0!
64
Page 94 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:10 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-211000-??????To :11-4-211000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
211000-->FIRE SUPPRESSION SERVICES
3-->EXPENSE
11-3-211000-010000 LABOUR 15,053,261 13,999,714
11-3-211000-010013 EMPLOYEE BENEFITS ALLOCATION 3,279,028 3,040,548
11-3-211000-010016 OVERTIME 1,500,000 350,000
11-3-211000-030000 BUNKER GEAR/SMALL EQUIPMENT 320,000 327,300
11-3-211000-030017 INSURANCE PREMIUMS 8,339 8,339
11-3-211000-040000 CONTRACTED SERVICES 5,000 5,000
11-3-211000-090000 INTERNAL RENT 1,262,971 1,005,938
Total EXPENSE 21,428,599 18,736,839
4-->REVENUE
11-4-211000-710000 USER FEES -10,000 -10,000
11-4-211000-780003 FROM SPECIAL PURPOSE RESERVES 0 -340,000
Total REVENUE -10,000 -350,000
FIRE SUPPRESSION SERVICES Surplus/Deficit 21,418,599 18,386,839
Total CITY OPERATING FUND 21,418,599 18,386,839
65
Page 95 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-212000-??????To :11-4-212000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
212000-->FIRE TRAINING SERVICES
3-->EXPENSE
11-3-212000-010000 LABOUR 410,030 412,139
11-3-212000-010013 EMPLOYEE BENEFITS ALLOCATION 88,558 89,200
11-3-212000-010016 OVERTIME 51,000 51,000
11-3-212000-030000 MATERIALS 17,325 17,325
11-3-212000-030005 PROFESSIONAL DEVELOPMENT/WORKS 63,100 63,100
11-3-212000-030018 CONFERENCES/CONVENTIONS 25,800 22,500
Total EXPENSE 655,813 655,264
FIRE TRAINING SERVICES Surplus/Deficit 655,813 655,264
Total CITY OPERATING FUND 655,813 655,264
66
Page 96 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-213000-??????To :11-4-213000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
213000-->FIRE PREVENTION SERVICES
3-->EXPENSE
11-3-213000-010000 LABOUR 1,059,218 1,038,359
11-3-213000-010013 EMPLOYEE BENEFITS ALLOCATION 242,735 238,856
11-3-213000-010016 OVERTIME 10,500 10,500
11-3-213000-030000 MATERIALS 9,500 9,500
11-3-213000-030027 GOODS FOR RESALE 10,000 10,000
11-3-213000-030035 OFFICE SUPPLIES 1,750 1,750
11-3-213000-040000 CONTRACTED SERVICES 16,300 16,300
11-3-213000-050000 RENTS AND FINANCIAL EXPENSES 865 865
Total EXPENSE 1,350,868 1,326,130
4-->REVENUE
11-4-213000-710000 USER FEES -14,000 -14,000
11-4-213000-770000 SALES -10,000 -10,000
Total REVENUE -24,000 -24,000
FIRE PREVENTION SERVICES Surplus/Deficit 1,326,868 1,302,130
Total CITY OPERATING FUND 1,326,868 1,302,130
67
Page 97 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:15 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-214000-??????To :11-4-214000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
214000-->FIRE COMMUNICATIONS SERVICES
3-->EXPENSE
11-3-214000-010000 LABOUR 451,131 443,651
11-3-214000-010013 EMPLOYEE BENEFITS ALLOCATION 108,960 107,974
11-3-214000-010016 OVERTIME 20,000 20,000
11-3-214000-020000 LONG TERM INTEREST 0 8,524
11-3-214000-030000 MATERIALS 32,000 32,000
11-3-214000-040000 CONTRACTED SERVICES 8,000 8,000
11-3-214000-050000 RENTS AND FINANCIAL EXPENSES 154,340 154,340
11-3-214000-070000 LONG TERM DEBT PRINCIPAL 0 355,311
Total EXPENSE 774,431 1,129,800
FIRE COMMUNICATIONS SERVICES Surplus/Deficit 774,431 1,129,800
Total CITY OPERATING FUND 774,431 1,129,800
68
Page 98 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:15 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-215000-??????To :11-4-215000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
215000-->FIRE FACILITIES
3-->EXPENSE
11-3-215000-020000 LONG TERM INTEREST 249,219 0
11-3-215000-030000 MATERIALS 144,050 144,050
11-3-215000-030007 ELECTRICITY 99,500 117,200
11-3-215000-030009 WATER 24,030 23,350
11-3-215000-030011 NATURAL GAS 44,600 44,200
11-3-215000-030017 INSURANCE PREMIUMS 7,703 5,171
11-3-215000-040000 CONTRACTED SERVICES 100,500 100,500
11-3-215000-040007 SNOW PLOWING 15,000 15,000
11-3-215000-050000 RENTS AND FINANCIAL EXPENSES 31,000 31,195
11-3-215000-070000 LONG TERM DEBT PRINCIPAL 236,569 0
11-3-215000-080002 TO CAPITAL SPECIAL PURPOSE RES 29,655 0
Total EXPENSE 981,826 480,666
4-->REVENUE
11-4-215000-780009 FROM DEVELOPMENT CHARGE RSV FU -485,789 0
Total REVENUE -485,789 0
FIRE FACILITIES Surplus/Deficit 496,037 480,666
Total CITY OPERATING FUND 496,037 480,666
69
Page 99 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:16 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-219000-??????To :11-4-219000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
219000-->FIRE ADMIN SERVICES
3-->EXPENSE
11-3-219000-010000 LABOUR 585,989 580,563
11-3-219000-010013 EMPLOYEE BENEFITS ALLOCATION 155,511 153,475
11-3-219000-030000 MATERIALS 145,210 145,210
11-3-219000-030017 INSURANCE PREMIUMS 69,223 30,803
11-3-219000-030034 MEMBERSHIP/SUBSCRIPTIONS 9,800 9,800
11-3-219000-030035 OFFICE SUPPLIES 10,750 10,750
11-3-219000-030045 WSIB 664,926 664,926
Total EXPENSE 1,641,409 1,595,527
FIRE ADMIN SERVICES Surplus/Deficit 1,641,409 1,595,527
Total CITY OPERATING FUND 1,641,409 1,595,527
70
Page 100 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:16 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-230000-??????To :11-4-230000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
230000-->EMERGENCY MEASURES
3-->EXPENSE
11-3-230000-030000 MATERIALS 3,000 3,000
11-3-230000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 2,000
Total EXPENSE 5,000 5,000
EMERGENCY MEASURES Surplus/Deficit 5,000 5,000
Total CITY OPERATING FUND 5,000 5,000
71
Page 101 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:16 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-220000-??????To :11-4-220000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
220000-->POLICING
3-->EXPENSE
11-3-220000-040000 CONTRACTED SERVICES 4,200,000 0
Total EXPENSE 4,200,000 0
4-->REVENUE
11-4-220000-780003 FROM SPECIAL PURPOSE RESERVES -4,200,000 0
Total REVENUE -4,200,000 0
POLICING Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
72
Page 102 of 309
Index
MUNICIPAL WORKS SERVICES
Summary of Municipal Works
Roadway Services
Paved Surface Maint Roadway
Unpaved Surface Maint Roadway
Sidewalk Maint Roadway
Drainage Ditch Culvert Maint
Roadside Maintenance
Forestry
Other Roadway Services
Winter Control
Paved Surface Maint Winter Control
Sidewalk Maint Winter Control
Streetlighting
Street Lighting Maint Services
Street Lighting Power Charges
Engineering
Engineering Administration
Infrastructure
Development Services
Engineering,Project &Construction
Fleet
Storm Sewer Maintenance
Page 103 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Grants 55,000 55,000 0 0.00%
Other Revenue 110,000 110,000 0 0.00%
User Fees 38,000 31,000 7,000 22.58%
Miscellaneous Revenue 148,000 141,000 7,000 4.96%
TOTAL REVENUE 203,000 196,000 7,000 3.57%
EXPENSES
Labour 3,831,899 3,730,036 101,863 2.73%
Employee Benefits Allocation 1,052,557 992,883 59,674 6.01%
Overtime 96,500 95,500 1,000 1.05%
Labour and Benefits 4,980,956 4,818,419 162,537 3.37%
Materials 504,358 474,358 30,000 6.32%
Professional Development 15,200 23,100 (7,900)(34.20%)
Insurance Premiums 670,668 579,542 91,126 15.72%
Conferences/Conventions 2,500 0 2,500 #DIV/0!
Membership/Subscriptions 2,275 2,550 (275)(10.78%)
Office Supplies 6,000 6,000 0 0.00%
Water 8,790 8,700 90 1.03%
Materials 1,209,791 1,094,250 115,541 10.56%
Contracted Services 1,320,250 1,247,000 73,250 5.87%
Rents and Financial Expenses 102,600 37,000 65,600 177.30%
Internal Rent 1,536,652 1,352,229 184,423 13.64%
To Capital Special Purpose Reserves 308,790 0 308,790 #DIV/0!
Internal Transfers 1,845,442 1,352,229 493,213 36.47%
TOTAL EXPENSES 9,459,039 8,548,898 910,141 10.65%
Surplus/(Deficit)(9,256,039)(8,352,898)903,141 (10.81%)
73
Page 104 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 35,000 35,000 0 0.00%
From Special Purpose Reserves 0 300,000 (300,000)(100.00%)
TOTAL REVENUE 35,000 335,000 (300,000)(89.55%)
EXPENSES
Labour 1,374,490 1,351,099 23,391 1.73%
Employee Benefits Allocation 428,357 400,154 28,203 7.05%
Overtime 145,000 145,000 0 0.00%
Labour and Benefits 1,947,847 1,896,253 51,594 2.72%
Materials 717,150 696,900 20,250 2.91%
Professional Development 32,000 26,000 6,000 23.08%
Materials 749,150 722,900 26,250 3.63%
Contracted Services 411,100 428,000 (16,900)(3.95%)
Rents and Financial Expenses 155,975 156,000 (25)(0.02%)
Internal Rent 1,388,447 1,028,761 359,686 34.96%
TOTAL EXPENSES 4,652,519 4,231,914 420,605 9.94%
Surplus/(Deficit)(4,617,519)(3,896,914)720,605 (18.49%)
74
Page 105 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 24,000 24,000 0 0.00%
Miscellaneous Revenue 24,000 24,000 0 0.00%
TOTAL REVENUE 24,000 24,000 0 0.00%
EXPENSES
Materials 27,500 25,000 2,500 10.00%
Electricity 754,600 756,200 (1,600)(0.21%)
Materials 782,100 781,200 900 0.12%
Contracted Services 517,000 470,000 47,000 10.00%
Long Term Interest 14,876 17,316 (2,440)(14.09%)
Long Term Debt Principal 147,101 144,771 2,330 1.61%
Debt Charges 161,977 162,087 (110)(0.07%)
TOTAL EXPENSES 1,461,077 1,413,287 47,790 3.38%
Surplus/(Deficit)(1,437,077)(1,389,287)47,790 (3.44%)
75
Page 106 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 1,328,500 1,161,920 166,580 14.34%
User Fees 1,000 1,000 0 0.00%
Miscellaneous Revenue 1,329,500 1,162,920 166,580 14.32%
TOTAL REVENUE 1,329,500 1,162,920 166,580 14.32%
EXPENSES
Labour 1,333,265 2,086,602 (753,337)(36.10%)
Employee Benefits Allocation 405,659 569,921 (164,262)(28.82%)
Overtime 33,890 33,628 262 0.78%
Labour and Benefits 1,772,814 2,690,151 (917,337)(34.10%)
Materials 38,040 39,045 (1,005)(2.57%)
Professional Development 25,000 29,305 (4,305)(14.69%)
Conferences/Conventions 18,300 18,340 (40)(0.22%)
Membership/Subscriptions 15,960 16,288 (328)(2.01%)
Office Supplies 7,000 7,500 (500)(6.67%)
Materials 104,300 110,478 (6,178)(5.59%)
Contracted Services 700,000 615,920 84,080 13.65%
Internal Rent 123,979 57,660 66,319 115.02%
To Capital 50,174 (955,012)1,005,186 (105.25%)
Internal Transfers 174,153 (897,352)1,071,505 (119.41%)
TOTAL EXPENSES 2,751,267 2,519,197 232,070 9.21%
Surplus/(Deficit)(1,421,767)(1,356,277)65,490 (4.83%)
76
Page 107 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From City Operating (Internal
Rent)6,344,743 4,988,268 1,356,475 27.19%
TOTAL REVENUE 6,344,743 4,988,268 1,356,475 27.19%
EXPENSES
Labour 1,163,105 992,403 170,702 17.20%
Employee Benefits Allocation 345,024 287,396 57,628 20.05%
Overtime 30,000 35,000 (5,000)(14.29%)
Labour and Benefits 1,538,129 1,314,799 223,330 16.99%
Materials 1,482,300 1,482,300 0 0.00%
Professional Development 8,000 8,000 0 0.00%
Insurance Premiums 208,976 140,557 68,419 48.68%
Membership/Subscriptions 3,300 2,800 500 17.86%
Office Supplies 300 300 0 0.00%
Materials 1,702,876 1,633,957 68,919 4.22%
Contracted Services 299,500 290,500 9,000 3.10%
Rents and Financial Expenses 28,800 28,800 0 0.00%
Internal Rent 183,072 162,107 20,965 12.93%
To Special Purpose Reserves 2,592,366 1,558,105 1,034,261 66.38%
Internal Transfers 2,775,438 1,720,212 1,055,226 61.34%
TOTAL EXPENSES 6,344,743 4,988,268 1,356,475 27.19%
Surplus/(Deficit)0 0 0 #DIV/0!
77
Page 108 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Storm Maintenance Services
Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Development Charges 1,663 1,663 0 0.00%
Internal Transfers 1,663 1,663 0 0.00%
TOTAL REVENUE 1,663 1,663 0 0.00%
EXPENSES
Labour 204,241 198,364 5,877 2.96%
Employee Benefits Allocation 59,990 58,266 1,724 2.96%
Overtime 2,500 2,500 0 0.00%
Labour and Benefits 266,731 259,130 7,601 2.93%
Materials 33,500 33,000 500 1.52%
Contracted Services 182,850 147,500 35,350 23.97%
Rents and Financial Expenses 3,500 3,500 0 0.00%
Internal Rent 55,449 26,242 29,207 111.30%
TOTAL EXPENSES 542,030 469,372 72,658 15.48%
Surplus/(Deficit)(540,367)(467,709)72,658 (15.53%)
78
Page 109 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:11 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-311000-??????To :11-4-311000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
311000-->PAVED SURFACE MAINT ROADWAY
3-->EXPENSE
11-3-311000-010000 LABOUR 612,844 521,599
11-3-311000-010013 EMPLOYEE BENEFITS ALLOCATION 190,366 161,834
11-3-311000-010016 OVERTIME 15,000 15,000
11-3-311000-030000 MATERIALS 70,000 70,000
11-3-311000-040000 CONTRACTED SERVICES 732,000 732,000
11-3-311000-050000 RENTS AND FINANCIAL EXPENSES 12,000 12,000
11-3-311000-080002 TO CAPITAL SPECIAL PURPOSE RES 308,790 0
11-3-311000-090000 INTERNAL RENT 377,251 421,176
Total EXPENSE 2,318,251 1,933,609
4-->REVENUE
11-4-311000-710000 USER FEES -13,000 -6,000
Total REVENUE -13,000 -6,000
PAVED SURFACE MAINT ROADWAY Surplus/Deficit 2,305,251 1,927,609
Total CITY OPERATING FUND 2,305,251 1,927,609
79
Page 110 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:11 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-312000-??????To :11-4-312000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
312000-->UNPAVED SURFACE MAINT ROADWAY
3-->EXPENSE
11-3-312000-010000 LABOUR 57,639 56,621
11-3-312000-010013 EMPLOYEE BENEFITS ALLOCATION 17,758 14,721
11-3-312000-010016 OVERTIME 1,000 0
11-3-312000-030000 MATERIALS 10,000 10,000
11-3-312000-040000 CONTRACTED SERVICES 60,000 60,000
11-3-312000-090000 INTERNAL RENT 25,620 24,729
Total EXPENSE 172,017 166,071
4-->REVENUE
11-4-312000-650000 GRANTS -55,000 -55,000
Total REVENUE -55,000 -55,000
UNPAVED SURFACE MAINT ROADWAY Surplus/Deficit 117,017 111,071
Total CITY OPERATING FUND 117,017 111,071
80
Page 111 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:12 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-313000-??????To :11-4-313000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
313000-->SIDEWALK MAINT ROADWAY
3-->EXPENSE
11-3-313000-010000 LABOUR 404,096 396,928
11-3-313000-010013 EMPLOYEE BENEFITS ALLOCATION 124,516 122,026
11-3-313000-010016 OVERTIME 5,000 5,000
11-3-313000-030000 MATERIALS 98,800 78,800
11-3-313000-040000 CONTRACTED SERVICES 99,000 49,000
11-3-313000-050000 RENTS AND FINANCIAL EXPENSES 15,000 25,000
11-3-313000-090000 INTERNAL RENT 185,195 135,536
Total EXPENSE 931,607 812,290
4-->REVENUE
11-4-313000-710000 USER FEES -25,000 -25,000
Total REVENUE -25,000 -25,000
SIDEWALK MAINT ROADWAY Surplus/Deficit 906,607 787,290
Total CITY OPERATING FUND 906,607 787,290
81
Page 112 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:13 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-314000-??????To :11-4-314000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
314000-->DRAINAGE DITCH CULVERT MAINT SRVS
3-->EXPENSE
11-3-314000-010000 LABOUR 0 80,408
11-3-314000-010013 EMPLOYEE BENEFITS ALLOCATION 0 18,493
11-3-314000-030000 MATERIALS 27,100 27,100
11-3-314000-040000 CONTRACTED SERVICES 134,800 134,800
11-3-314000-090000 INTERNAL RENT 68,147 0
Total EXPENSE 230,047 260,801
DRAINAGE DITCH CULVERT MAINT SRVS Surplus/Deficit 230,047 260,801
Total CITY OPERATING FUND 230,047 260,801
82
Page 113 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:13 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-315000-??????To :11-4-315000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
315000-->ROADSIDE MAINTENANCE
3-->EXPENSE
11-3-315000-010000 LABOUR 1,095,567 1,076,186
11-3-315000-010013 EMPLOYEE BENEFITS ALLOCATION 350,180 236,761
11-3-315000-010016 OVERTIME 35,000 35,000
11-3-315000-030000 MATERIALS 35,000 35,000
11-3-315000-030009 WATER 8,790 8,700
11-3-315000-040000 CONTRACTED SERVICES 93,700 93,700
11-3-315000-050000 RENTS AND FINANCIAL EXPENSES 75,600 0
11-3-315000-090000 INTERNAL RENT 590,334 514,919
Total EXPENSE 2,284,171 2,000,266
ROADSIDE MAINTENANCE Surplus/Deficit 2,284,171 2,000,266
Total CITY OPERATING FUND 2,284,171 2,000,266
83
Page 114 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-316000-??????To :11-4-316000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
316000-->FORESTRY
3-->EXPENSE
11-3-316000-010000 LABOUR 396,545 366,410
11-3-316000-010013 EMPLOYEE BENEFITS ALLOCATION 113,510 109,009
11-3-316000-010016 OVERTIME 3,000 3,000
11-3-316000-030000 MATERIALS 35,000 25,000
11-3-316000-040000 CONTRACTED SERVICES 140,750 130,000
11-3-316000-090000 INTERNAL RENT 177,496 171,979
Total EXPENSE 866,301 805,398
4-->REVENUE
11-4-316000-790000 OTHER REVENUE -110,000 -110,000
Total REVENUE -110,000 -110,000
FORESTRY Surplus/Deficit 756,301 695,398
Total CITY OPERATING FUND 756,301 695,398
84
Page 115 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-319000-??????To :11-4-319000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
319000-->OTHER ROADWAY SERVICES
3-->EXPENSE
11-3-319000-010000 LABOUR 1,265,208 1,231,884
11-3-319000-010013 EMPLOYEE BENEFITS ALLOCATION 331,407 330,039
11-3-319000-010016 OVERTIME 37,500 37,500
11-3-319000-030000 MATERIALS 80,000 80,000
11-3-319000-030005 PROFESSIONAL DEVELOPMENT/WORKS 15,200 23,100
11-3-319000-030017 INSURANCE PREMIUMS 670,668 579,542
11-3-319000-030018 CONFERENCES/CONVENTIONS 2,500 0
11-3-319000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,275 2,550
11-3-319000-030035 OFFICE SUPPLIES 6,000 6,000
11-3-319000-030045 WSIB 148,458 148,458
11-3-319000-040000 CONTRACTED SERVICES 60,000 47,500
11-3-319000-090000 INTERNAL RENT 112,609 83,890
Total EXPENSE 2,731,825 2,570,463
OTHER ROADWAY SERVICES Surplus/Deficit 2,731,825 2,570,463
Total CITY OPERATING FUND 2,731,825 2,570,463
85
Page 116 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:15 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-321000-??????To :11-4-321000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
321000-->PAVED SURFACE MAINT WINTER CONTROL
3-->EXPENSE
11-3-321000-010000 LABOUR 1,173,474 1,152,718
11-3-321000-010013 EMPLOYEE BENEFITS ALLOCATION 365,082 330,906
11-3-321000-010016 OVERTIME 120,000 120,000
11-3-321000-030000 MATERIALS 695,250 675,000
11-3-321000-030005 PROFESSIONAL DEVELOPMENT/WORKS 32,000 26,000
11-3-321000-040000 CONTRACTED SERVICES 381,100 398,000
11-3-321000-050000 RENTS AND FINANCIAL EXPENSES 155,975 156,000
11-3-321000-090000 INTERNAL RENT 1,118,892 790,942
Total EXPENSE 4,041,773 3,649,566
4-->REVENUE
11-4-321000-780003 FROM SPECIAL PURPOSE RESERVES 0 -300,000
11-4-321000-790000 OTHER REVENUE -35,000 -35,000
Total REVENUE -35,000 -335,000
PAVED SURFACE MAINT WINTER CONTROL Surplus/Deficit 4,006,773 3,314,566
Total CITY OPERATING FUND 4,006,773 3,314,566
86
Page 117 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:15 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-323000-??????To :11-4-323000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
323000-->SIDEWALK MAINT WINTER CONTROL
3-->EXPENSE
11-3-323000-010000 LABOUR 201,016 198,381
11-3-323000-010013 EMPLOYEE BENEFITS ALLOCATION 63,275 69,248
11-3-323000-010016 OVERTIME 25,000 25,000
11-3-323000-030000 MATERIALS 21,900 21,900
11-3-323000-040000 CONTRACTED SERVICES 30,000 30,000
11-3-323000-090000 INTERNAL RENT 269,555 237,819
Total EXPENSE 610,746 582,348
SIDEWALK MAINT WINTER CONTROL Surplus/Deficit 610,746 582,348
Total CITY OPERATING FUND 610,746 582,348
87
Page 118 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:19 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-351000-??????To :11-4-351000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
351000-->STREET LIGHTING MAINTENANCE SERVICES
3-->EXPENSE
11-3-351000-030000 MATERIALS 27,500 25,000
11-3-351000-030007 ELECTRICITY 1,800 1,800
11-3-351000-040000 CONTRACTED SERVICES 517,000 470,000
Total EXPENSE 546,300 496,800
4-->REVENUE
11-4-351000-790000 OTHER REVENUE -24,000 -24,000
Total REVENUE -24,000 -24,000
STREET LIGHTING MAINTENANCE SERVICES Surplus/Defic 522,300 472,800
Total CITY OPERATING FUND 522,300 472,800
88
Page 119 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:19 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-352000-??????To :11-4-352000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
352000-->STREET LIGHTING POWER CHARGES
3-->EXPENSE
11-3-352000-020000 LONG TERM INTEREST 14,876 17,316
11-3-352000-030007 ELECTRICITY 752,800 754,400
11-3-352000-070000 LONG TERM DEBT PRINCIPAL 147,101 144,771
Total EXPENSE 914,777 916,487
STREET LIGHTING POWER CHARGES Surplus/Deficit 914,777 916,487
Total CITY OPERATING FUND 914,777 916,487
89
Page 120 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:20 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371010-??????To :11-4-371010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
371010-->ENGINEERING ADMINISTRATION SERVICES
3-->EXPENSE
11-3-371010-010000 LABOUR 109,653 106,422
11-3-371010-010013 EMPLOYEE BENEFITS ALLOCATION 32,452 31,376
11-3-371010-010016 OVERTIME 4,590 4,328
11-3-371010-030000 MATERIALS 4,100 5,100
11-3-371010-030005 PROFESSIONAL DEVELOPMENT/WORKS 25,000 29,305
11-3-371010-030018 CONFERENCES/CONVENTIONS 18,300 18,340
11-3-371010-030034 MEMBERSHIP/SUBSCRIPTIONS 15,960 16,288
11-3-371010-030035 OFFICE SUPPLIES 7,000 7,500
11-3-371010-040000 CONTRACTED SERVICES 50,500 50,500
Total EXPENSE 267,555 269,159
4-->REVENUE
11-4-371010-710000 USER FEES -1,000 -1,000
Total REVENUE -1,000 -1,000
ENGINEERING ADMINISTRATION SERVICES Surplus/Defici 266,555 268,159
Total CITY OPERATING FUND 266,555 268,159
90
Page 121 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 14, 2022 Time :8:20 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371040-??????To :11-4-371040-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
371040-->INFRASTRUCTURE SERVICES
3-->EXPENSE
11-3-371040-010000 LABOUR 313,322 204,784
11-3-371040-010013 EMPLOYEE BENEFITS ALLOCATION 88,424 58,270
11-3-371040-010016 OVERTIME 1,000 1,000
11-3-371040-019999 LABOUR TRANSFERRED TO CAPITAL -130,174 0
11-3-371040-030000 MATERIALS 5,000 3,080
11-3-371040-040000 CONTRACTED SERVICES 40,000 40,000
11-3-371040-080001 TO CAPITAL - INFRASTRUCTURE SE 50,174 0
Total EXPENSE 367,746 307,134
INFRASTRUCTURE SERVICES Surplus/Deficit 367,746 307,134
Total CITY OPERATING FUND 367,746 307,134
91
Page 122 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:21 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-372000-??????To :11-4-372000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
372000-->DEVELOPMENT SERVICES
3-->EXPENSE
11-3-372000-010000 LABOUR 363,258 337,035
11-3-372000-010013 EMPLOYEE BENEFITS ALLOCATION 102,796 96,542
11-3-372000-010016 OVERTIME 2,800 2,800
11-3-372000-030000 MATERIALS 2,500 3,000
11-3-372000-040000 CONTRACTED SERVICES 549,500 465,420
11-3-372000-090000 INTERNAL RENT 2,287 1,058
Total EXPENSE 1,023,141 905,855
4-->REVENUE
11-4-372000-790000 OTHER REVENUE -1,328,500 -1,161,920
Total REVENUE -1,328,500 -1,161,920
DEVELOPMENT SERVICES Surplus/Deficit -305,359 -256,065
Total CITY OPERATING FUND -305,359 -256,065
92
Page 123 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:22 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-373000-??????To :11-4-373000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
373000-->ENGINEERING, PROJECT AND CONSTRUCTION SV
3-->EXPENSE
11-3-373000-010000 LABOUR 677,206 1,438,361
11-3-373000-010013 EMPLOYEE BENEFITS ALLOCATION 181,987 383,733
11-3-373000-010016 OVERTIME 25,500 25,500
11-3-373000-030000 MATERIALS 26,440 27,865
11-3-373000-040000 CONTRACTED SERVICES 60,000 60,000
11-3-373000-080001 TO CAPITAL 0 -955,012
11-3-373000-090000 INTERNAL RENT 121,692 56,602
Total EXPENSE 1,092,825 1,037,049
ENGINEERING, PROJECT AND CONSTRUCTION SV Surplus/D 1,092,825 1,037,049
Total CITY OPERATING FUND 1,092,825 1,037,049
93
Page 124 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:22 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-374000-??????To :11-4-374000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
374000-->FLEET SERVICES
3-->EXPENSE
11-3-374000-010000 LABOUR 1,163,105 992,403
11-3-374000-010013 EMPLOYEE BENEFITS ALLOCATION 345,024 287,396
11-3-374000-010016 OVERTIME 30,000 35,000
11-3-374000-030000 MATERIALS 1,482,300 1,482,300
11-3-374000-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,000 8,000
11-3-374000-030017 INSURANCE PREMIUMS 208,976 140,557
11-3-374000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,300 2,800
11-3-374000-030035 OFFICE SUPPLIES 300 300
11-3-374000-040000 CONTRACTED SERVICES 299,500 290,500
11-3-374000-050000 RENTS AND FINANCIAL EXPENSES 28,800 28,800
11-3-374000-080005 TO SPECIAL PURPOSE RESERVES 2,592,366 1,558,105
11-3-374000-090000 INTERNAL RENT 183,072 162,107
Total EXPENSE 6,344,743 4,988,268
4-->REVENUE
11-4-374000-780000 TRANSFERS FROM CITY OPERATING -6,344,743 -4,988,268
Total REVENUE -6,344,743 -4,988,268
FLEET SERVICES Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
94
Page 125 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:23 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-421000-??????To :11-4-421000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
421000-->SYSTEM MAINTENANCE STORM SEWER
3-->EXPENSE
11-3-421000-010000 LABOUR 204,241 198,364
11-3-421000-010013 EMPLOYEE BENEFITS ALLOCATION 59,990 58,266
11-3-421000-010016 OVERTIME 2,500 2,500
11-3-421000-030000 MATERIALS 33,500 33,000
11-3-421000-040000 CONTRACTED SERVICES 182,850 147,500
11-3-421000-050000 RENTS AND FINANCIAL EXPENSES 3,500 3,500
11-3-421000-090000 INTERNAL RENT 55,449 26,242
Total EXPENSE 542,030 469,372
4-->REVENUE
11-4-421000-780009 FROM DEVELOPMENT CHARGE RSV FU -1,663 -1,663
Total REVENUE -1,663 -1,663
SYSTEM MAINTENANCE STORM SEWER Surplus/Deficit 540,367 467,709
Total CITY OPERATING FUND 540,367 467,709
95
Page 126 of 309
Index
MUNICIPAL WORKS -CEMETERIES,PARKS &LANDSCAPE
Summary of Municipal Works -Cemeteries,Parks &Landscape
Cemeteries
Cemeteries Grounds Maint Services
Cemetery Facilities
Cemeteries Burial Services
Cemetery Development
Cemetery Administration
Parks
Parks Grounds Maintenance
Athletic Fields Maintenance
Landscape Design
Page 127 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Donations 25,000 25,000 0 0.00%
Investments 170,000 170,000 0 0.00%
Service Charges 5,000 3,250 1,750 53.85%
Sales 251,700 251,700 0 0.00%
User Fees 475,000 475,000 0 0.00%
Miscellaneous Revenue 926,700 924,950 1,750 0.19%
TOTAL REVENUE 926,700 924,950 1,750 0.19%
EXPENSES
Labour 1,040,528 1,012,494 28,034 2.77%
Employee Benefits Allocation 296,330 287,290 9,040 3.15%
Overtime 27,000 29,500 (2,500)(8.47%)
Labour and Benefits 1,363,858 1,329,284 34,574 2.60%
Materials 200,250 172,000 28,250 16.42%
Professional Development 5,500 5,500 0 0.00%
Insurance Premiums 13,730 9,753 3,977 40.78%
Conferences/Conventions 5,000 5,000 0 0.00%
Goods for Resale 23,700 23,700 0 0.00%
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 3,000 3,000 0 0.00%
Electricity 11,700 11,400 300 2.63%
Water 9,050 9,560 (510)(5.33%)
Natural Gas 10,200 15,100 (4,900)(32.45%)
Materials 283,130 256,013 27,117 10.59%
Contracted Services 237,620 180,120 57,500 31.92%
H & S Compliance 3,500 3,500 0 0.00%
Contracted Services 241,120 183,620 57,500 31.31%
Rents and Financial Expenses 36,000 36,000 0 0.00%
Internal Rent 269,849 213,693 56,156 26.28%
TOTAL EXPENSES 2,193,957 2,018,610 175,347 8.69%
Surplus/(Deficit)(1,267,257)(1,093,660)173,597 (15.87%)
96
Page 128 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Parks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 3,000 0 3,000 #DIV/0!
Other Revenue 25,000 25,000 0 0.00%
User Fees 42,750 42,750 0 0.00%
Miscellaneous Revenue 70,750 67,750 3,000 4.43%
TOTAL REVENUE 70,750 67,750 3,000 4.43%
EXPENSES
Labour 1,148,744 1,311,113 (162,369)(12.38%)
Employee Benefits Allocation 340,639 327,174 13,465 4.12%
Overtime 30,000 20,000 10,000 50.00%
Labour and Benefits 1,519,383 1,658,287 (138,904)(8.38%)
Insurance Premiums 45,584 38,014 7,570 19.91%
Materials 280,968 261,142 19,826 7.59%
Professional Development 6,000 6,000 0 0.00%
Membership/Subscriptions 6,275 6,275 0 0.00%
Office Supplies 250 250 0 0.00%
Electricity 61,700 66,600 (4,900)(7.36%)
Water 195,580 193,630 1,950 1.01%
Natural Gas 3,400 3,400 0 0.00%
Materials 599,757 575,311 24,446 4.25%
Contracted Services 327,250 266,800 60,450 22.66%
Fees for Service 30,000 20,750 9,250 44.58%
Contracted Services 357,250 287,550 69,700 24.24%
Rents and Financial Expenses 12,146 12,146 0 0.00%
Long Term Interest 0 1,401 (1,401)(100.00%)
Long Term Debt Principal 0 58,432 (58,432)(100.00%)
Debt Charges 0 59,833 (59,833)(100.00%)
Internal Rent 305,483 244,603 60,880 24.89%
To Capital 0 (233,284)233,284 (100.00%)
To Capital Special Purpose Reserves 307,219 0 307,219 #DIV/0!
Internal Transfers 612,702 11,319 601,383 5313.04%
TOTAL EXPENSES 3,101,238 2,604,446 496,792 19.07%
Surplus/(Deficit)(3,030,488)(2,536,696)493,792 (19.47%)
97
Page 129 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:33 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-541000-??????To :11-4-541000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
541000-->CEMETERIES GROUNDS MAINT SERVICES
3-->EXPENSE
11-3-541000-010000 LABOUR 393,324 380,866
11-3-541000-010013 EMPLOYEE BENEFITS ALLOCATION 104,212 99,776
11-3-541000-010016 OVERTIME 10,500 10,500
11-3-541000-030001 MATERIALS ITC 124,750 101,000
11-3-541000-040001 CONTRACTED SERVICES ITC 198,000 145,500
11-3-541000-050001 RENTS AND FINANCIAL EXPENSES I 11,000 11,000
11-3-541000-090000 INTERNAL RENT 120,988 98,613
Total EXPENSE 962,774 847,255
4-->REVENUE
11-4-541000-710000 USER FEES -50,000 -50,000
11-4-541000-750000 INVESTMENT INCOME -170,000 -170,000
11-4-541000-770000 SALES -1,700 -1,700
Total REVENUE -221,700 -221,700
CEMETERIES GROUNDS MAINT SERVICES Surplus/Deficit 741,074 625,555
Total CITY OPERATING FUND 741,074 625,555
98
Page 130 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:33 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-543000-??????To :11-4-543000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
543000-->CEMETERY FACILITIES
3-->EXPENSE
11-3-543000-030001 MATERIALS ITC 6,000 6,000
11-3-543000-030008 ELECTRICITY ITC 11,700 11,400
11-3-543000-030010 WATER ITC 9,050 9,560
11-3-543000-030012 NATURAL GAS ITC 10,200 15,100
11-3-543000-040001 CONTRACTED SERVICES ITC 39,620 34,620
11-3-543000-040005 H & S COMPLIANCE 3,500 3,500
Total EXPENSE 80,070 80,180
CEMETERY FACILITIES Surplus/Deficit 80,070 80,180
Total CITY OPERATING FUND 80,070 80,180
99
Page 131 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 13, 2022 Time :9:16 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-544000-??????To :11-4-544000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
544000-->CEMETERIES BURIAL SERVICES
3-->EXPENSE
11-3-544000-010000 LABOUR 385,884 379,060
11-3-544000-010013 EMPLOYEE BENEFITS ALLOCATION 121,357 119,132
11-3-544000-010016 OVERTIME 10,000 12,500
11-3-544000-030001 MATERIALS ITC 20,000 18,000
11-3-544000-030027 GOODS FOR RESALE 23,700 23,700
11-3-544000-030028 PLOT BUY-BACKS 25,000 25,000
11-3-544000-050001 RENTS AND FINANCIAL EXPENSES I 25,000 25,000
11-3-544000-090000 INTERNAL RENT 136,585 103,086
Total EXPENSE 747,526 705,478
4-->REVENUE
11-4-544000-700000 SERVICE CHARGES -5,000 -3,250
11-4-544000-710000 USER FEES -425,000 -425,000
11-4-544000-760000 DONATIONS -25,000 -25,000
11-4-544000-770000 SALES -250,000 -250,000
Total REVENUE -705,000 -703,250
CEMETERIES BURIAL SERVICES Surplus/Deficit 42,526 2,228
Total CITY OPERATING FUND 42,526 2,228
100
Page 132 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:34 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-545000-??????To :11-4-545000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
545000-->CEMETERY DEVELOPMENT
3-->EXPENSE
11-3-545000-030001 MATERIALS ITC 7,500 7,500
Total EXPENSE 7,500 7,500
CEMETERY DEVELOPMENT Surplus/Deficit 7,500 7,500
Total CITY OPERATING FUND 7,500 7,500
101
Page 133 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-549000-??????To :11-4-549000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
549000-->CEMETERY ADMINISTRATION
3-->EXPENSE
11-3-549000-010000 LABOUR 261,320 252,568
11-3-549000-010013 EMPLOYEE BENEFITS ALLOCATION 70,761 68,382
11-3-549000-010016 OVERTIME 6,500 6,500
11-3-549000-030001 MATERIALS ITC 17,000 14,500
11-3-549000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,500 5,500
11-3-549000-030017 INSURANCE PREMIUMS 13,730 9,753
11-3-549000-030018 CONFERENCES/CONVENTIONS 5,000 5,000
11-3-549000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,000 1,000
11-3-549000-030035 OFFICE SUPPLIES 3,000 3,000
11-3-549000-090000 INTERNAL RENT 12,276 11,994
Total EXPENSE 396,087 378,197
CEMETERY ADMINISTRATION Surplus/Deficit 396,087 378,197
Total CITY OPERATING FUND 396,087 378,197
102
Page 134 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-711000-??????To :11-4-711000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
711000-->PARKS GROUNDS MAINTENANCE SERVICES
3-->EXPENSE
11-3-711000-010000 LABOUR 380,299 373,553
11-3-711000-010013 EMPLOYEE BENEFITS ALLOCATION 116,267 103,020
11-3-711000-010016 OVERTIME 15,000 8,000
11-3-711000-020000 LONG TERM INTEREST 0 1,401
11-3-711000-030000 MATERIALS 124,868 110,450
11-3-711000-030007 ELECTRICITY 61,700 66,600
11-3-711000-030009 WATER 195,580 193,630
11-3-711000-030011 NATURAL GAS 3,400 3,400
11-3-711000-030017 INSURANCE PREMIUMS 39,712 33,208
11-3-711000-040000 CONTRACTED SERVICES 261,550 204,800
11-3-711000-040006 FEES FOR SERVICE 30,000 20,750
11-3-711000-050000 RENTS AND FINANCIAL EXPENSES 12,146 12,146
11-3-711000-070000 LONG TERM DEBT PRINCIPAL 0 58,432
11-3-711000-080002 TO CAPITAL SPECIAL PURPOSE RES 46,978 0
11-3-711000-090000 INTERNAL RENT 188,676 163,444
Total EXPENSE 1,476,176 1,352,834
4-->REVENUE
11-4-711000-670000 LICENCES -3,000 0
11-4-711000-790000 OTHER REVENUE -25,000 -25,000
Total REVENUE -28,000 -25,000
PARKS GROUNDS MAINTENANCE SERVICES Surplus/Deficit 1,448,176 1,327,834
Total CITY OPERATING FUND 1,448,176 1,327,834
103
Page 135 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:36 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-713000-??????To :11-4-713000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
713000-->ATHLETIC FIELDS MAINTENANCE SERVICES
3-->EXPENSE
11-3-713000-010000 LABOUR 746,293 731,548
11-3-713000-010013 EMPLOYEE BENEFITS ALLOCATION 223,234 171,016
11-3-713000-010016 OVERTIME 15,000 12,000
11-3-713000-030000 MATERIALS 153,600 147,692
11-3-713000-030005 PROFESSIONAL DEVELOPMENT/WORKS 6,000 6,000
11-3-713000-030017 INSURANCE PREMIUMS 5,872 4,806
11-3-713000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,800 1,800
11-3-713000-030035 OFFICE SUPPLIES 250 250
11-3-713000-040000 CONTRACTED SERVICES 40,700 37,000
11-3-713000-080002 TO CAPITAL SPECIAL PURPOSE RES 260,241 0
11-3-713000-090000 INTERNAL RENT 116,807 81,159
Total EXPENSE 1,569,797 1,193,271
4-->REVENUE
11-4-713000-710000 USER FEES -42,750 -42,750
Total REVENUE -42,750 -42,750
ATHLETIC FIELDS MAINTENANCE SERVICES Surplus/Defic 1,527,047 1,150,521
Total CITY OPERATING FUND 1,527,047 1,150,521
104
Page 136 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:36 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-763000-??????To :11-4-763000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
763000-->LANDSCAPE DESIGN SERVICES
3-->EXPENSE
11-3-763000-010000 LABOUR 22,152 206,012
11-3-763000-010013 EMPLOYEE BENEFITS ALLOCATION 1,138 53,138
11-3-763000-030000 MATERIALS 2,500 3,000
11-3-763000-030034 MEMBERSHIP/SUBSCRIPTIONS 4,475 4,475
11-3-763000-040000 CONTRACTED SERVICES 25,000 25,000
11-3-763000-080001 TO CAPITAL 0 -233,284
Total EXPENSE 55,265 58,341
LANDSCAPE DESIGN SERVICES Surplus/Deficit 55,265 58,341
Total CITY OPERATING FUND 55,265 58,341
105
Page 137 of 309
Index
MUNICIPAL WORKS -TRANSPORTATION SERVICES
Summary of Municipal Works -Transportation
Traffic Services
Traffic Control Services
Traffic Signs
Traffic Signals
Railway Maintenance
Transportation Planning
Page 138 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 28,200 41,000 (12,800)(31.22%)
Permits 2,000 2,000 0 0.00%
Miscellaneous Revenue 30,200 43,000 (12,800)(29.77%)
TOTAL REVENUE 30,200 43,000 (12,800)(29.77%)
EXPENSES
Labour 1,297,138 1,284,683 12,455 0.97%
Employee Benefits Allocation 241,696 233,989 7,707 3.29%
Overtime 14,200 14,000 200 1.43%
Labour and Benefits 1,553,034 1,532,672 20,362 1.33%
Materials 156,480 171,680 (15,200)(8.85%)
Professional Development 7,423 7,423 0 0.00%
Conferences/Conventions 4,500 8,500 (4,000)(47.06%)
Membership/Subscriptions 3,350 3,350 0 0.00%
Electricity 38,800 40,400 (1,600)(3.96%)
Materials 210,553 231,353 (20,800)(8.99%)
Contracted Services 714,201 704,300 9,901 1.41%
Contracted Services 714,201 704,300 9,901 1.41%
Internal Transfers 98,521 68,845 29,676 43.11%
TOTAL EXPENSES 2,576,309 2,537,170 39,139 1.54%
Surplus/(Deficit)(2,546,109)(2,494,170)51,939 (2.08%)
106
Page 139 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342010-??????To :11-4-342010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
342010-->TRAFFIC CONTROL SERVICES
3-->EXPENSE
11-3-342010-010000 LABOUR 1,042,902 1,035,254
11-3-342010-010013 EMPLOYEE BENEFITS ALLOCATION 165,175 159,076
11-3-342010-010016 OVERTIME 8,000 8,000
11-3-342010-030000 MATERIALS 35,180 39,680
11-3-342010-030005 PROFESSIONAL DEVELOPMENT/WORKS 7,423 7,423
11-3-342010-030018 CONFERENCES/CONVENTIONS 4,500 8,500
11-3-342010-030034 MEMBERSHIP/SUBSCRIPTIONS 3,350 3,350
11-3-342010-040000 CONTRACTED SERVICES 423,001 417,300
11-3-342010-090000 INTERNAL RENT 23,481 15,594
Total EXPENSE 1,713,012 1,694,177
4-->REVENUE
11-4-342010-680000 PERMITS -2,000 -2,000
11-4-342010-790000 OTHER REVENUE -17,200 -30,000
Total REVENUE -19,200 -32,000
TRAFFIC CONTROL SERVICES Surplus/Deficit 1,693,812 1,662,177
Total CITY OPERATING FUND 1,693,812 1,662,177
107
Page 140 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342015-??????To :11-4-342015-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
342015-->TRAFFIC SIGNS
3-->EXPENSE
11-3-342015-010000 LABOUR 254,236 249,429
11-3-342015-010013 EMPLOYEE BENEFITS ALLOCATION 76,521 74,913
11-3-342015-010016 OVERTIME 6,200 6,000
11-3-342015-030000 MATERIALS 120,300 131,000
11-3-342015-040000 CONTRACTED SERVICES 5,000 5,000
11-3-342015-090000 INTERNAL RENT 75,040 53,251
Total EXPENSE 537,297 519,593
4-->REVENUE
11-4-342015-790000 OTHER REVENUE -11,000 -11,000
Total REVENUE -11,000 -11,000
TRAFFIC SIGNS Surplus/Deficit 526,297 508,593
Total CITY OPERATING FUND 526,297 508,593
108
Page 141 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342020-??????To :11-4-342020-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
342020-->TRAFFIC SIGNALS
3-->EXPENSE
11-3-342020-030007 ELECTRICITY 38,800 40,400
11-3-342020-040000 CONTRACTED SERVICES 120,000 120,000
Total EXPENSE 158,800 160,400
TRAFFIC SIGNALS Surplus/Deficit 158,800 160,400
Total CITY OPERATING FUND 158,800 160,400
109
Page 142 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 13, 2022 Time :12:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342025-??????To :11-4-342025-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
342025-->RAILWAY MAINTENANCE
3-->EXPENSE
11-3-342025-040000 CONTRACTED SERVICES 76,200 72,000
Total EXPENSE 76,200 72,000
RAILWAY MAINTENANCE Surplus/Deficit 76,200 72,000
Total CITY OPERATING FUND 76,200 72,000
110
Page 143 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342030-??????To :11-4-342030-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
342030-->TRANSPORTATION PLANNING
3-->EXPENSE
11-3-342030-030000 MATERIALS 1,000 1,000
11-3-342030-040000 CONTRACTED SERVICES 90,000 90,000
Total EXPENSE 91,000 91,000
TRANSPORTATION PLANNING Surplus/Deficit 91,000 91,000
Total CITY OPERATING FUND 91,000 91,000
111
Page 144 of 309
Index
TRANSIT SERVICES
Summary of Transit Services
Transit Maintenance
Transit Outside Services
Transit Operations
Chair-A-Van Services
Transit Facilities
Inter-Municipal Transit
WEGO Transportation System
Transit Administration
Page 145 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 0 819,110 (819,110)(100.00%)
Other Municipalities 2,883,208 2,561,800 321,408 12.55%
Other Revenue 1,624,515 1,604,417 20,098 1.25%
Rents 28,164 47,720 (19,556)(40.98%)
Sales 456,425 175,500 280,925 160.07%
User Fees 1,440,500 1,163,800 276,700 23.78%
Miscellaneous Revenue 3,549,604 2,991,437 558,167 18.66%
From Reserve Funds 1,525,640 706,686 818,954 115.89%
From Gas Tax Reserve Fund 2,586,974 1,897,600 689,374 36.33%
Internal Transfers 4,112,614 2,604,286 1,508,328 57.92%
TOTAL REVENUE 10,545,426 8,976,633 1,568,793 17.48%
112
Page 146 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transit Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 8,061,708 7,806,206 255,502 3.27%
Employee Benefits Allocation 2,606,752 2,480,804 125,948 5.08%
Overtime 115,000 170,000 (55,000)(32.35%)
Labour and Benefits 10,783,460 10,457,010 326,450 3.12%
Materials 3,339,976 3,186,163 153,813 4.83%
Professional Development 55,000 55,000 0 0.00%
Advertising/News Release 27,000 32,000 (5,000)(15.63%)
Insurance Premiums 1,167,124 726,406 440,718 60.67%
Goods for Resale 445,323 164,000 281,323 171.54%
Electricity 287,700 290,400 (2,700)(0.93%)
Water 39,860 39,470 390 0.99%
Natural Gas 111,000 109,600 1,400 1.28%
Conferences/Conventions 1,500 1,500 0 0.00%
Membership/Subscriptions 12,150 12,150 0 0.00%
Office Supplies 9,000 9,000 0 0.00%
Materials 5,495,633 4,625,689 869,944 18.81%
Contracted Services 1,206,200 960,000 246,200 25.65%
H & S Compliance 3,500 3,500 0 0.00%
Snow Plowing 40,000 40,000 0 0.00%
Fees for Service 514,701 646,757 (132,056)(20.42%)
Contracted Services 1,764,401 1,650,257 114,144 6.92%
Rents and Financial Expenses 43,900 43,900 0 0.00%
Long Term Interest 80,361 0 80,361 #DIV/0!
Long Term Debt Principal 309,013 0 309,013 #DIV/0!
Debt Charges 389,374 0 389,374 #DIV/0!
To Capital 196,667 196,667 0 0.00%
Internal Transfers 196,667 196,667 0 0.00%
TOTAL EXPENSES 18,673,435 16,973,523 1,699,912 10.02%
Surplus/(Deficit)(8,128,009)(7,996,890)131,119 (1.64%)
113
Page 147 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:24 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-331000-??????To :11-4-331000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
331000-->TRANSIT MAINTENANCE
3-->EXPENSE
11-3-331000-010000 LABOUR 755,485 960,463
11-3-331000-010013 EMPLOYEE BENEFITS ALLOCATION 229,860 244,527
11-3-331000-010016 OVERTIME 15,000 70,000
11-3-331000-030000 MATERIALS 776,000 951,500
11-3-331000-030005 PROFESSIONAL DEVELOPMENT/WORKS 24,000 24,000
11-3-331000-030037 FUEL 1,041,683 885,600
11-3-331000-040000 CONTRACTED SERVICES 287,300 236,000
Total EXPENSE 3,129,328 3,372,090
4-->REVENUE
11-4-331000-770000 SALES -5,000 -1,500
Total REVENUE -5,000 -1,500
TRANSIT MAINTENANCE Surplus/Deficit 3,124,328 3,370,590
Total CITY OPERATING FUND 3,124,328 3,370,590
114
Page 148 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:24 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-331500-??????To :11-4-331500-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
331500-->TRANSIT OUTSIDE SERVICES
3-->EXPENSE
11-3-331500-010000 LABOUR 49,562 16,942
11-3-331500-010013 EMPLOYEE BENEFITS ALLOCATION 19,378 6,597
11-3-331500-030027 GOODS FOR RESALE 445,323 164,000
Total EXPENSE 514,263 187,539
4-->REVENUE
11-4-331500-770002 DIESEL SALES -451,425 -174,000
Total REVENUE -451,425 -174,000
TRANSIT OUTSIDE SERVICES Surplus/Deficit 62,838 13,539
Total CITY OPERATING FUND 62,838 13,539
115
Page 149 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 14, 2022 Time :8:13 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-332000-??????To :11-4-332000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
332000-->TRANSIT OPERATIONS
3-->EXPENSE
11-3-332000-010000 LABOUR 3,898,733 3,663,363
11-3-332000-010013 EMPLOYEE BENEFITS ALLOCATION 1,228,100 1,160,795
11-3-332000-010016 OVERTIME 75,000 75,000
11-3-332000-020000 LONG TERM INTEREST 80,361 0
11-3-332000-030000 MATERIALS 147,897 178,400
11-3-332000-030005 PROFESSIONAL DEVELOPMENT/WORKS 29,000 29,000
11-3-332000-030015 ADVERTISING/NEWS RELEASE 7,000 12,000
11-3-332000-030017 INSURANCE PREMIUMS 617,050 344,372
11-3-332000-030029 TRANSIT TICKET SALES COMMISSIO 9,600 7,500
11-3-332000-040000 CONTRACTED SERVICES 372,000 241,300
11-3-332000-050000 RENTS AND FINANCIAL EXPENSES 42,400 42,400
11-3-332000-070000 LONG TERM DEBT PRINCIPAL 309,013 0
Total EXPENSE 6,816,154 5,754,130
4-->REVENUE
11-4-332000-650001 ONTARIO CONDITIONAL GRANTS 0 -819,110
11-4-332000-710008 INTRACITY TAP REVENUE -182,500 -4,000
11-4-332000-710100 ADULT 10 RIDE -73,400 -66,000
11-4-332000-710101 STUDENT 10 RIDE -4,300 -3,400
11-4-332000-710102 SENIOR/VIP 10 RIDE -16,300 -18,000
11-4-332000-710104 TRANSIT CASH FARES -523,800 -402,000
11-4-332000-710108 SPECIAL TRANSIT TICKETS -21,100 -4,800
11-4-332000-710109 ADULT 1 DAY PASS -28,300 -26,400
11-4-332000-710200 ADULT 30 DAY -350,000 -396,000
11-4-332000-710201 STUDENT 30 DAY -22,700 -15,600
11-4-332000-710202 SENIOR/VIP 30 DAY -66,200 -69,600
11-4-332000-710206 SCHOOL TRANSIT PASS -900 -1,000
11-4-332000-780008 FROM GAS TAX RESERVE FUND -2,586,974 -1,897,600
11-4-332000-790000 OTHER REVENUE -108,000 -100,950
Total REVENUE -3,984,474 -3,824,460
TRANSIT OPERATIONS Surplus/Deficit 2,831,680 1,929,670
Total CITY OPERATING FUND 2,831,680 1,929,670
116
Page 150 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:25 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-333000-??????To :11-4-333000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
333000-->CHAIR-A-VAN SERVICES
3-->EXPENSE
11-3-333000-010000 LABOUR 266,037 216,394
11-3-333000-010013 EMPLOYEE BENEFITS ALLOCATION 83,688 69,089
11-3-333000-030000 MATERIALS 72,558 45,500
11-3-333000-030017 INSURANCE PREMIUMS 31,646 18,530
11-3-333000-030037 FUEL 54,924 53,100
11-3-333000-040000 CONTRACTED SERVICES 48,378 59,700
11-3-333000-040006 FEES FOR SERVICE 514,701 646,757
Total EXPENSE 1,071,932 1,109,070
4-->REVENUE
11-4-333000-710104 TRANSIT CASH FARES -31,000 -31,000
Total REVENUE -31,000 -31,000
CHAIR-A-VAN SERVICES Surplus/Deficit 1,040,932 1,078,070
Total CITY OPERATING FUND 1,040,932 1,078,070
117
Page 151 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:26 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-335000-??????To :11-4-335000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
335000-->TRANSIT FACILITIES
3-->EXPENSE
11-3-335000-030000 MATERIALS 40,000 40,800
11-3-335000-030007 ELECTRICITY 287,700 290,400
11-3-335000-030009 WATER 39,860 39,470
11-3-335000-030011 NATURAL GAS 111,000 109,600
11-3-335000-030017 INSURANCE PREMIUMS 18,733 15,443
11-3-335000-040000 CONTRACTED SERVICES 289,300 289,300
11-3-335000-040005 H & S COMPLIANCE 3,500 3,500
11-3-335000-040007 SNOW PLOWING 40,000 40,000
11-3-335000-050000 RENTS AND FINANCIAL EXPENSES 1,500 1,500
11-3-335000-080001 TO CAPITAL 196,667 196,667
Total EXPENSE 1,028,260 1,026,680
4-->REVENUE
11-4-335000-690000 RENTS -28,164 -47,720
11-4-335000-790000 OTHER REVENUE -219,167 -226,667
Total REVENUE -247,331 -274,387
TRANSIT FACILITIES Surplus/Deficit 780,929 752,293
Total CITY OPERATING FUND 780,929 752,293
118
Page 152 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:29 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-336000-??????To :11-4-336000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
336000-->INTER-MUNICIPAL TRANSIT
3-->EXPENSE
11-3-336000-010000 LABOUR 1,630,463 1,525,610
11-3-336000-010013 EMPLOYEE BENEFITS ALLOCATION 570,730 529,644
11-3-336000-010016 OVERTIME 12,500 12,500
11-3-336000-030000 MATERIALS 139,372 91,000
11-3-336000-030017 INSURANCE PREMIUMS 237,643 165,443
11-3-336000-030037 FUEL 365,461 305,000
11-3-336000-040000 CONTRACTED SERVICES 78,500 51,400
Total EXPENSE 3,034,669 2,680,597
4-->REVENUE
11-4-336000-660000 OTHER MUNICIPALITIES -2,883,208 -2,561,800
11-4-336000-710108 SPECIAL TRANSIT TICKETS -120,000 -120,000
Total REVENUE -3,003,208 -2,681,800
INTER-MUNICIPAL TRANSIT Surplus/Deficit 31,461 -1,203
Total CITY OPERATING FUND 31,461 -1,203
119
Page 153 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:30 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-336500-??????To :11-4-336500-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
336500-->WEGO TRANSPORTATION SYSTEM
3-->EXPENSE
11-3-336500-010000 LABOUR 1,333,788 1,300,056
11-3-336500-010013 EMPLOYEE BENEFITS ALLOCATION 438,508 434,805
11-3-336500-010016 OVERTIME 12,500 12,500
11-3-336500-030001 MATERIALS ITC 325,536 265,500
11-3-336500-030015 ADVERTISING/NEWS RELEASE 20,000 20,000
11-3-336500-030017 INSURANCE PREMIUMS 262,052 182,618
11-3-336500-030037 FUEL 299,882 295,200
11-3-336500-040001 CONTRACTED SERVICES ITC 130,722 82,300
Total EXPENSE 2,822,988 2,592,979
4-->REVENUE
11-4-336500-710007 CHARTER REVENUE - OTHER 0 -6,000
11-4-336500-780001 FROM RESERVE FUNDS -1,525,640 -706,686
11-4-336500-790000 OTHER REVENUE -1,297,348 -1,276,800
Total REVENUE -2,822,988 -1,989,486
WEGO TRANSPORTATION SYSTEM Surplus/Deficit 0 603,493
Total CITY OPERATING FUND 0 603,493
120
Page 154 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :3:30 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-339000-??????To :11-4-339000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
339000-->TRANSIT ADMINISTRATION
3-->EXPENSE
11-3-339000-010000 LABOUR 127,640 123,378
11-3-339000-010013 EMPLOYEE BENEFITS ALLOCATION 36,488 35,347
11-3-339000-030000 MATERIALS 4,500 4,500
11-3-339000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 2,000
11-3-339000-030018 CONFERENCES/CONVENTIONS 1,500 1,500
11-3-339000-030034 MEMBERSHIP/SUBSCRIPTIONS 12,150 12,150
11-3-339000-030035 OFFICE SUPPLIES 9,000 9,000
11-3-339000-030045 WSIB 62,563 62,563
Total EXPENSE 255,841 250,438
TRANSIT ADMINISTRATION Surplus/Deficit 255,841 250,438
Total CITY OPERATING FUND 255,841 250,438
121
Page 155 of 309
Index
RECREATION AND CULTURE SERVICES
Summary of Recreation &Culture Services
Recreation Programs
Pools Programs -Outdoor
Pools Programs MacBain
Coronation Centre
Niagara Falls Exchange
Coronation Centre Cafe
Other Recreational Programs
Sports Wall of Fame
Farmers Market
Special Events
Recreation &Culture Services
Recreation Facilities
Niagara Falls Exchange Maint Services
Chippawa Arena
Gale Centre
Pools Maintenance Services -Outdoor
Coronation Centre Maint Services
MacBain Community Centre Maint Services
Niagara Falls Exchange (Debt)
Other Recreation Facilities Services
Niagara Falls Armoury
Museum Services
Page 156 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 42,700 42,700 0 0.00%
Grants 42,700 42,700 0 0.00%
Café Sales 0 15,122 (15,122)(100.00%)
Donations 20,000 30,000 (10,000)(33.33%)
Other Revenue 2,312 5,348 (3,036)(56.77%)
Rents 29,856 8,856 21,000 237.13%
Sales 3,130 3,130 0 0.00%
User Fees 438,158 59,906 378,252 631.41%
Miscellaneous Revenue 493,456 122,362 371,094 303.28%
TOTAL REVENUE 536,156 165,062 371,094 224.82%
122
Page 157 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 2,120,853 1,446,078 674,775 46.66%
Employee Benefits Allocation 503,654 363,082 140,572 38.72%
Overtime 13,500 13,500 0 0.00%
Labour and Benefits 2,638,007 1,822,660 815,347 44.73%
Materials 228,175 168,209 59,966 35.65%
Professional Development 5,750 1,000 4,750 475.00%
Advertising/News Release 12,000 3,500 8,500 242.86%
Insurance Premiums 3,407 3,259 148 4.54%
Conferences/Conventions 12,500 8,100 4,400 54.32%
Membership/Subscriptions 3,475 3,475 0 0.00%
Goods for Resale 1,000 12,275 (11,275)(91.85%)
Office Supplies 19,448 19,448 0 0.00%
Materials 285,755 219,266 66,489 30.32%
Contracted Services 76,100 7,760 68,340 880.67%
Fees for Service 271,749 248,058 23,691 9.55%
Contracted Services 347,849 255,818 92,031 35.98%
Rents and Financial Expenses 28,676 96,676 (68,000)(70.34%)
TOTAL EXPENSES 3,300,287 2,394,420 905,867 37.83%
Surplus/(Deficit)(2,764,131)(2,229,358)534,773 (23.99%)
123
Page 158 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 63,051 15,700 47,351 301.60%
Rents 195,188 82,898 112,290 135.46%
User Fees 1,635,000 1,382,500 252,500 18.26%
Miscellaneous Revenue 1,893,239 1,481,098 412,141 27.83%
From Development Charges 989,637 0 989,637 #DIV/0!
Internal Transfers 989,637 0 989,637 #DIV/0!
TOTAL REVENUE 2,882,876 1,481,098 1,401,778 94.64%
124
Page 159 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 1,945,920 1,791,113 154,807 8.64%
Employee Benefits Allocation 525,124 436,505 88,619 20.30%
Overtime 74,000 74,000 0 0.00%
Labour and Benefits 2,545,044 2,301,618 243,426 10.58%
Materials 201,125 270,324 (69,199)(25.60%)
Professional Development 8,000 8,000 0 0.00%
Advertising/News Release 3,000 7,000 (4,000)(57.14%)
Insurance Premiums 263,395 223,832 39,563 17.68%
Office Supplies 2,500 2,500 0 0.00%
Electricity 1,100,400 990,375 110,025 11.11%
Water 391,246 221,950 169,296 76.28%
Natural Gas 314,933 257,057 57,876 22.51%
Materials 2,284,599 1,981,038 303,561 15.32%
Contracted Services 360,452 236,197 124,255 52.61%
H&S Compliance 17,750 16,000 1,750 10.94%
Snow Plowing 120,000 75,000 45,000 60.00%
Contracted Services 498,202 327,197 171,005 52.26%
Rents and Financial Expenses 95,000 87,200 7,800 8.94%
Long Term Interest 1,677,407 1,672,243 5,164 0.31%
Long Term Debt Principal 2,097,331 1,886,870 210,461 11.15%
Debt Charges 3,774,738 3,559,113 215,625 6.06%
Internal Rent 175,245 144,925 30,320 20.92%
TOTAL EXPENSES 9,372,828 8,401,091 971,737 11.57%
Surplus/(Deficit)(6,489,952)(6,919,993)(430,041)6.21%
125
Page 160 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Museum Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 36,662 36,662 0 0.00%
Grants 36,662 36,662 0 0.00%
Donations 1,000 1,000 0 0.00%
Rents 500 500 0 0.00%
Sales 5,000 5,000 0 0.00%
User Fees 18,000 7,600 10,400 136.84%
Miscellaneous Revenue 24,500 14,100 10,400 73.76%
TOTAL REVENUE 61,162 50,762 10,400 20.49%
126
Page 161 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Museum Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 663,086 677,667 (14,581)(2.15%)
Employee Benefits Allocation 178,534 179,072 (538)(0.30%)
Overtime 2,000 2,000 0 0.00%
Labour and Benefits 843,620 858,739 (15,119)(1.76%)
Materials 131,100 147,100 (16,000)(10.88%)
Professional Development 1,650 1,650 0 0.00%
Advertising/News Release 26,050 25,650 400 1.56%
Insurance Premiums 8,066 6,734 1,332 19.78%
Conferences/Conventions 4,800 4,800 0 0.00%
Membership/Subscriptions 4,178 4,178 0 0.00%
Office Supplies 4,700 4,250 450 10.59%
Electricity 64,600 64,600 0 0.00%
Water 8,160 6,800 1,360 20.00%
Natural Gas 15,400 16,000 (600)(3.75%)
Materials 268,704 281,762 (13,058)(4.63%)
Contracted Services 86,979 79,081 7,898 9.99%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 4,000 4,000 0 0.00%
Contracted Services 101,479 93,581 7,898 8.44%
Rents and Financial Expenses 1,300 1,300 0 0.00%
Long Term Interest 9,190 17,671 (8,481)(47.99%)
Long Term Debt Principal 330,000 330,000 0 0.00%
Debt Charges 339,190 347,671 (8,481)(2.44%)
TOTAL EXPENSES 1,554,293 1,583,053 (28,760)(1.82%)
Surplus/(Deficit)(1,493,131)(1,532,291)(39,160)2.56%
127
Page 162 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:40 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723000-??????To :11-4-723000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
723000-->POOLS PROGRAMS OUTDOOR
3-->EXPENSE
11-3-723000-010000 LABOUR 184,355 203,242
11-3-723000-010013 EMPLOYEE BENEFITS ALLOCATION 17,968 18,673
11-3-723000-010016 OVERTIME 12,000 12,000
11-3-723000-030001 MATERIALS ITC 10,905 10,905
Total EXPENSE 225,228 244,820
4-->REVENUE
11-4-723000-710000 USER FEES -4,390 -11,000
Total REVENUE -4,390 -11,000
POOLS PROGRAMS OUTDOOR Surplus/Deficit 220,838 233,820
Total CITY OPERATING FUND 220,838 233,820
128
Page 163 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:41 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723100-??????To :11-4-723100-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
723100-->POOLS PROGRAMS MACBAIN
3-->EXPENSE
11-3-723100-010000 LABOUR 325,987 0
11-3-723100-010013 EMPLOYEE BENEFITS ALLOCATION 37,413 0
11-3-723100-030001 MATERIALS ITC 24,966 0
11-3-723100-040001 CONTRACTED SERVICES ITC 25,000 0
Total EXPENSE 413,366 0
4-->REVENUE
11-4-723100-710000 USER FEES -281,768 0
Total REVENUE -281,768 0
POOLS PROGRAMS MACBAIN Surplus/Deficit 131,598 0
Total CITY OPERATING FUND 131,598 0
129
Page 164 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:42 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724001-??????To :11-4-724001-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
724001-->CORONATION CENTRE
3-->EXPENSE
11-3-724001-010000 LABOUR 266,525 309,078
11-3-724001-010013 EMPLOYEE BENEFITS ALLOCATION 73,415 83,586
11-3-724001-010016 OVERTIME 500 500
11-3-724001-030001 MATERIALS ITC 26,165 20,165
11-3-724001-030027 GOODS FOR RESALE - CORONATION 1,000 1,000
11-3-724001-030035 OFFICE SUPPLIES 4,448 4,448
11-3-724001-040001 CONTRACTED SERVICES ITC 0 2,160
11-3-724001-050001 RENTS AND FINANCIAL EXPENSES I 1,676 1,676
Total EXPENSE 373,729 422,613
4-->REVENUE
11-4-724001-650002 ONTARIO UNCONDITIONAL GRANTS -42,700 -42,700
11-4-724001-690000 RENTS -8,856 -8,856
11-4-724001-710000 USER FEES -132,000 -45,406
11-4-724001-770000 BAR SALES -700 -700
11-4-724001-770001 SPECIAL EVENTS/FUNDRAISING -2,430 -2,430
11-4-724001-790000 OTHER REVENUE -2,312 -5,348
Total REVENUE -188,998 -105,440
CORONATION CENTRE Surplus/Deficit 184,731 317,173
Total CITY OPERATING FUND 184,731 317,173
130
Page 165 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:42 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724004-??????To :11-4-724004-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
724004-->NIAGARA FALLS EXCHANGE
3-->EXPENSE
11-3-724004-010000 LABOUR 247,726 0
11-3-724004-010013 EMPLOYEE BENEFITS ALLOCATION 55,849 0
11-3-724004-030001 MATERIALS ITC 52,200 0
11-3-724004-030005 PROFESSIONAL DEVELOPMENT/WORKS 4,750 0
11-3-724004-030015 ADVERTISING/NEWS RELEASE ITC 10,000 0
11-3-724004-030017 INSURANCE PREMIUMS 1,202 0
11-3-724004-040001 CONTRACTED SERVICES ITC 49,500 0
11-3-724004-050001 RENTS AND FINANCIAL EXPENSES I 2,000 0
Total EXPENSE 423,227 0
4-->REVENUE
11-4-724004-690000 RENTS -21,000 0
11-4-724004-710000 USER FEES -20,000 0
Total REVENUE -41,000 0
NIAGARA FALLS EXCHANGE Surplus/Deficit 382,227 0
Total CITY OPERATING FUND 382,227 0
131
Page 166 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:43 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724501-??????To :11-4-724501-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
724501-->CORONATION CENTRE CAFE
3-->EXPENSE
11-3-724501-030027 GOODS FOR RESALE 0 11,275
Total EXPENSE 0 11,275
4-->REVENUE
11-4-724501-720001 CAFE SALES 0 -15,122
Total REVENUE 0 -15,122
CORONATION CENTRE CAFE Surplus/Deficit 0 -3,847
Total CITY OPERATING FUND 0 -3,847
132
Page 167 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729000-??????To :11-4-729000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
729000-->OTHER RECREATION PROGRAMS
3-->EXPENSE
11-3-729000-030000 MATERIALS 1,450 1,450
11-3-729000-040006 FEES FOR SERVICE 211,149 208,458
11-3-729000-050000 RENTS AND FINANCIAL EXPENSES 25,000 25,000
Total EXPENSE 237,599 234,908
OTHER RECREATION PROGRAMS Surplus/Deficit 237,599 234,908
Total CITY OPERATING FUND 237,599 234,908
133
Page 168 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729006-??????To :11-4-729006-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
729006-->SPORTS WALL OF FAME
3-->EXPENSE
11-3-729006-030000 MATERIALS 4,690 4,690
Total EXPENSE 4,690 4,690
SPORTS WALL OF FAME Surplus/Deficit 4,690 4,690
Total CITY OPERATING FUND 4,690 4,690
134
Page 169 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729011-??????To :11-4-729011-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
729011-->FARMERS MARKET
3-->EXPENSE
11-3-729011-010000 LABOUR 0 36,091
11-3-729011-010013 EMPLOYEE BENEFITS ALLOCATION 0 6,526
11-3-729011-030001 MATERIALS ITC 0 7,500
11-3-729011-030015 ADVERTISING/NEWS RELEASE 0 1,500
11-3-729011-030017 INSURANCE PREMIUMS 0 851
11-3-729011-040001 CONTRACTED SERVICES ITC 0 4,000
Total EXPENSE 0 56,468
4-->REVENUE
11-4-729011-710000 USER FEES 0 -3,500
Total REVENUE 0 -3,500
FARMERS MARKET Surplus/Deficit 0 52,968
Total CITY OPERATING FUND 0 52,968
135
Page 170 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729013-??????To :11-4-729013-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
729013-->SPECIAL EVENTS
3-->EXPENSE
11-3-729013-030000 MATERIALS 53,000 70,000
11-3-729013-040006 FEES FOR SERVICE 21,000 0
Total EXPENSE 74,000 70,000
4-->REVENUE
11-4-729013-760000 DONATIONS -20,000 -30,000
Total REVENUE -20,000 -30,000
SPECIAL EVENTS Surplus/Deficit 54,000 40,000
Total CITY OPERATING FUND 54,000 40,000
136
Page 171 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:46 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-761000-??????To :11-4-761000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
761000-->RECREATION AND CULTURE SERVICES
3-->EXPENSE
11-3-761000-010000 LABOUR 1,096,260 897,667
11-3-761000-010013 EMPLOYEE BENEFITS ALLOCATION 319,009 254,297
11-3-761000-010016 OVERTIME 1,000 1,000
11-3-761000-030000 MATERIALS 43,700 42,400
11-3-761000-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,000 1,000
11-3-761000-030015 ADVERTISING/NEWS RELEASE 2,000 2,000
11-3-761000-030017 INSURANCE PREMIUMS 2,205 2,408
11-3-761000-030018 CONFERENCES/CONVENTIONS 12,500 8,100
11-3-761000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,475 3,475
11-3-761000-030035 OFFICE SUPPLIES 15,000 15,000
11-3-761000-030045 WSIB 11,099 11,099
11-3-761000-040000 CONTRACTED SERVICES 1,600 1,600
11-3-761000-040006 FEES FOR SERVICE 39,600 39,600
11-3-761000-050000 RENTS AND FINANCIAL EXPENSES 0 70,000
Total EXPENSE 1,548,448 1,349,646
RECREATION AND CULTURE SERVICES Surplus/Deficit 1,548,448 1,349,646
Total CITY OPERATING FUND 1,548,448 1,349,646
137
Page 172 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:46 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375005-??????To :11-4-375005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375005-->NIAGARA FALLS EXCHANGE
3-->EXPENSE
11-3-375005-010000 LABOUR 58,150 0
11-3-375005-010013 EMPLOYEE BENEFITS ALLOCATION 19,343 0
11-3-375005-030001 MATERIALS ITC 7,500 0
11-3-375005-030008 ELECTRICITY ITC 37,900 0
11-3-375005-030012 NATURAL GAS ITC 12,900 0
11-3-375005-040001 CONTRACTED SERVICES ITC 34,500 0
11-3-375005-040005 H & S COMPLIANCE 1,750 0
Total EXPENSE 172,043 0
NIAGARA FALLS EXCHANGE Surplus/Deficit 172,043 0
Total CITY OPERATING FUND 172,043 0
138
Page 173 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:56 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732003-??????To :11-4-732003-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
732003-->CHIPPAWA ARENA
3-->EXPENSE
11-3-732003-010000 LABOUR 91,902 42,108
11-3-732003-010013 EMPLOYEE BENEFITS ALLOCATION 28,684 16,837
11-3-732003-010016 OVERTIME 6,000 6,000
11-3-732003-030001 MATERIALS ITC 35,540 25,620
11-3-732003-030008 ELECTRICITY ITC 60,400 26,625
11-3-732003-030010 WATER ITC 15,040 3,700
11-3-732003-030012 NATURAL GAS ITC 17,900 4,300
11-3-732003-030017 INSURANCE PREMIUMS 31,505 26,845
11-3-732003-040001 CONTRACTED SERVICES ITC 54,000 33,400
11-3-732003-040005 H & S COMPLIANCE 1,000 1,000
11-3-732003-040007 SNOW PLOWING 20,000 10,000
11-3-732003-090000 INTERNAL RENT 11,792 8,169
Total EXPENSE 373,763 204,604
4-->REVENUE
11-4-732003-710000 USER FEES -222,000 -95,000
Total REVENUE -222,000 -95,000
CHIPPAWA ARENA Surplus/Deficit 151,763 109,604
Total CITY OPERATING FUND 151,763 109,604
139
Page 174 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:56 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732004-??????To :11-4-732004-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
732004-->GALE CENTRE
3-->EXPENSE
11-3-732004-010000 LABOUR 1,500,359 1,554,560
11-3-732004-010013 EMPLOYEE BENEFITS ALLOCATION 377,256 390,734
11-3-732004-010016 OVERTIME 64,000 64,000
11-3-732004-020000 LONG TERM INTEREST 1,223,384 1,262,271
11-3-732004-030001 MATERIALS ITC 80,000 80,000
11-3-732004-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,000 8,000
11-3-732004-030008 ELECTRICITY ITC 713,500 715,600
11-3-732004-030010 WATER ITC 53,570 53,040
11-3-732004-030012 NATURAL GAS ITC 176,900 173,000
11-3-732004-030015 ADVERTISING/NEWS RELEASE 3,000 7,000
11-3-732004-030017 INSURANCE PREMIUMS 158,268 136,634
11-3-732004-030035 OFFICE SUPPLIES 2,500 2,500
11-3-732004-040001 CONTRACTED SERVICES ITC 70,000 0
11-3-732004-040007 SNOW PLOWING 40,000 25,000
11-3-732004-050001 RENTS AND FINANCIAL EXPENSES I 95,000 87,200
11-3-732004-070000 LONG TERM DEBT PRINCIPAL 834,568 796,139
11-3-732004-090000 INTERNAL RENT 163,310 135,573
Total EXPENSE 5,563,615 5,491,251
4-->REVENUE
11-4-732004-690000 RENTS -27,791 -17,815
11-4-732004-710000 USER FEES -1,413,000 -1,287,500
11-4-732004-790000 OTHER REVENUE -7,000 -3,000
Total REVENUE -1,447,791 -1,308,315
GALE CENTRE Surplus/Deficit 4,115,824 4,182,936
Total CITY OPERATING FUND 4,115,824 4,182,936
140
Page 175 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-733000-??????To :11-4-733000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
733000-->POOLS MAINTENANCE SERVICES OUTDOOR
3-->EXPENSE
11-3-733000-010000 LABOUR 96,137 94,445
11-3-733000-010013 EMPLOYEE BENEFITS ALLOCATION 29,550 28,934
11-3-733000-010016 OVERTIME 4,000 4,000
11-3-733000-030001 MATERIALS ITC 27,500 27,500
11-3-733000-030008 ELECTRICITY ITC 16,700 15,300
11-3-733000-030010 WATER ITC 105,330 104,280
11-3-733000-030012 NATURAL GAS ITC 900 800
11-3-733000-030017 INSURANCE PREMIUMS 12,502 10,742
11-3-733000-040001 CONTRACTED SERVICES ITC 36,500 36,500
11-3-733000-040005 H & S COMPLIANCE 1,000 1,000
Total EXPENSE 330,119 323,501
POOLS MAINTENANCE SERVICES OUTDOOR Surplus/Deficit 330,119 323,501
Total CITY OPERATING FUND 330,119 323,501
141
Page 176 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734001-??????To :11-4-734001-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
734001-->CORONATION CENTRE MAINT SERVICES
3-->EXPENSE
11-3-734001-030001 MATERIALS ITC 9,110 21,867
11-3-734001-030008 ELECTRICITY ITC 5,300 15,500
11-3-734001-030010 WATER ITC 1,666 3,960
11-3-734001-030012 NATURAL GAS ITC 1,933 9,900
11-3-734001-030017 INSURANCE PREMIUMS 10,311 8,545
11-3-734001-040001 CONTRACTED SERVICES ITC 2,222 20,000
11-3-734001-040005 H & S COMPLIANCE 3,500 3,500
11-3-734001-040007 SNOW PLOWING 4,000 4,000
Total EXPENSE 38,042 87,272
CORONATION CENTRE MAINT SERVICES Surplus/Deficit 38,042 87,272
Total CITY OPERATING FUND 38,042 87,272
142
Page 177 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :1:58 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734002-??????To :11-4-734002-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
734002-->MACBAIN COMMUNITY CENTRE MAINT SERVICES
3-->EXPENSE
11-3-734002-010000 LABOUR 199,372 100,000
11-3-734002-010013 EMPLOYEE BENEFITS ALLOCATION 70,291 0
11-3-734002-020000 LONG TERM INTEREST 204,205 245,644
11-3-734002-030000 MATERIALS 29,000 102,862
11-3-734002-030007 ELECTRICITY 254,000 198,350
11-3-734002-030009 WATER 213,000 54,550
11-3-734002-030011 NATURAL GAS 92,000 56,357
11-3-734002-030017 INSURANCE PREMIUMS 40,232 33,863
11-3-734002-040000 CONTRACTED SERVICES 125,270 108,337
11-3-734002-040007 SNOW PLOWING 50,000 30,000
11-3-734002-070000 LONG TERM DEBT PRINCIPAL 785,432 745,011
Total EXPENSE 2,062,802 1,674,974
4-->REVENUE
11-4-734002-690000 RENTS -165,897 -64,583
11-4-734002-780009 FROM DEVELOPMENT CHARGE RSV FU -989,637 0
11-4-734002-790000 OTHER REVENUE -56,051 -12,700
Total REVENUE -1,211,585 -77,283
MACBAIN COMMUNITY CENTRE MAINT SERVICES Surplus/De 851,217 1,597,691
Total CITY OPERATING FUND 851,217 1,597,691
143
Page 178 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :2:19 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734003-??????To :11-4-734003-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
734003-->NIAGARA FALLS EXCHANGE (DEBT)
3-->EXPENSE
11-3-734003-020000 LONG TERM INTEREST 249,818 164,328
11-3-734003-070000 LONG TERM DEBT PRINCIPAL 477,331 345,720
Total EXPENSE 727,149 510,048
NIAGARA FALLS EXCHANGE (DEBT) Surplus/Deficit 727,149 510,048
Total CITY OPERATING FUND 727,149 510,048
144
Page 179 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :2:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-739000-??????To :11-4-739000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
739000-->OTHER RECREATION FACILITIES SERVICES
3-->EXPENSE
11-3-739000-030000 MATERIALS 7,000 7,000
11-3-739000-030007 ELECTRICITY 9,300 14,600
11-3-739000-030009 WATER 1,010 1,000
11-3-739000-030011 NATURAL GAS 5,300 5,600
11-3-739000-030017 INSURANCE PREMIUMS 10,577 7,203
11-3-739000-040000 CONTRACTED SERVICES 27,960 27,960
11-3-739000-040005 H & S COMPLIANCE 7,000 7,000
11-3-739000-090000 INTERNAL RENT 143 1,183
Total EXPENSE 68,290 71,546
4-->REVENUE
11-4-739000-690000 RENTS -1,500 -500
Total REVENUE -1,500 -500
OTHER RECREATION FACILITIES SERVICES Surplus/Defic 66,790 71,046
Total CITY OPERATING FUND 66,790 71,046
145
Page 180 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :2:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752002-??????To :11-4-752002-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
752002-->NIAGARA FALLS ARMOURY
3-->EXPENSE
11-3-752002-030000 MATERIALS 5,475 5,475
11-3-752002-030008 ELECTRICITY ITC 3,300 4,400
11-3-752002-030010 WATER ITC 1,630 1,420
11-3-752002-030012 NATURAL GAS ITC 7,100 7,100
11-3-752002-040001 CONTRACTED SERVICES ITC 10,000 10,000
11-3-752002-040005 H & S COMPLIANCE 3,500 3,500
11-3-752002-040007 SNOW PLOWING 6,000 6,000
Total EXPENSE 37,005 37,895
NIAGARA FALLS ARMOURY Surplus/Deficit 37,005 37,895
Total CITY OPERATING FUND 37,005 37,895
146
Page 181 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 10, 2022 Time :2:46 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752001-??????To :11-4-752001-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
752001-->MUSEUMS SERVICES
3-->EXPENSE
11-3-752001-010000 LABOUR 663,086 677,667
11-3-752001-010013 EMPLOYEE BENEFITS ALLOCATION 178,534 179,072
11-3-752001-010016 OVERTIME 2,000 2,000
11-3-752001-020000 LONG TERM INTEREST 9,190 17,671
11-3-752001-030001 MATERIALS ITC 131,100 147,100
11-3-752001-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,650 1,650
11-3-752001-030008 ELECTRICITY ITC 64,600 64,600
11-3-752001-030010 WATER ITC 8,160 6,800
11-3-752001-030012 NATURAL GAS ITC 15,400 16,000
11-3-752001-030015 ADVERTISING/NEWS RELEASE 26,050 25,650
11-3-752001-030017 INSURANCE PREMIUMS 8,066 6,734
11-3-752001-030018 CONFERENCES/CONVENTIONS 4,800 4,800
11-3-752001-030034 MEMBERSHIP/SUBSCRIPTIONS 4,178 4,178
11-3-752001-030035 OFFICE SUPPLIES 4,700 4,250
11-3-752001-040001 CONTRACTED SERVICES ITC 86,979 79,081
11-3-752001-040005 H & S COMPLIANCE 10,500 10,500
11-3-752001-040007 SNOW PLOWING 4,000 4,000
11-3-752001-050001 RENTS AND FINANCIAL EXPENSES I 1,300 1,300
11-3-752001-070000 LONG TERM DEBT PRINCIPAL 330,000 330,000
Total EXPENSE 1,554,293 1,583,053
4-->REVENUE
11-4-752001-650001 ONTARIO CONDITIONAL GRANTS -36,662 -36,662
11-4-752001-690000 RENTS -500 -500
11-4-752001-710000 USER FEES -18,000 -7,600
11-4-752001-760000 DONATIONS -1,000 -1,000
11-4-752001-770000 SALES -5,000 -5,000
Total REVENUE -61,162 -50,762
MUSEUMS SERVICES Surplus/Deficit 1,493,131 1,532,291
Total CITY OPERATING FUND 1,493,131 1,532,291
147
Page 182 of 309
Index
PLANNING &BUILDING SERVICES
Summary of Planning &Building Services
Planning Services
Building Services
Municipal Enforcement Services
Municipal Enforcement
Animal Control Services
Pest Control Services
Facilities
Facilities Services
Core Building
City Hall
Service Centre
Wayne Thomson Building
Page 183 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 12,600 12,000 600 5.00%
User Fees 346,500 330,000 16,500 5.00%
Miscellaneous Revenue 359,100 342,000 17,100 5.00%
From Special Purpose Reserves 0 20,000 (20,000)(100.00%)
Internal Transfers 0 20,000 (20,000)(100.00%)
TOTAL REVENUE 359,100 362,000 (2,900)(0.80%)
EXPENSES
Labour 1,123,904 998,087 125,817 12.61%
Employee Benefits Allocation 287,530 229,472 58,058 25.30%
Overtime 5,000 2,240 2,760 123.21%
Labour and Benefits 1,416,434 1,229,799 186,635 15.18%
Materials 4,000 2,000 2,000 100.00%
Professional Development 3,000 3,000 0 0.00%
Conferences/Conventions 9,850 7,500 2,350 31.33%
Membership/Subscriptions 7,000 7,105 (105)(1.48%)
Office Supplies 7,900 7,900 0 0.00%
Materials 31,750 27,505 4,245 15.43%
Contracted Services 80,000 80,000 0 0.00%
Internal Rent 7,916 4,096 3,820 93.26%
Internal Transfers 7,916 4,096 3,820 93.26%
TOTAL EXPENSES 1,536,100 1,341,400 194,700 14.51%
Surplus/(Deficit)(1,177,000)(979,400)197,600 (20.18%)
148
Page 184 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 28,000 33,000 (5,000)(15.15%)
Permits 1,800,000 1,572,000 228,000 14.50%
User Fees 5,000 5,000 0 0.00%
Miscellaneous Revenue 1,833,000 1,610,000 223,000 13.85%
From Special Purpose Reserves 755,210 616,083 139,127 22.58%
TOTAL REVENUE 2,588,210 2,226,083 362,127 16.27%
EXPENSES
Labour 1,676,956 1,298,092 378,864 29.19%
Employee Benefits Allocation 462,744 350,485 112,259 32.03%
Overtime 2,000 2,000 0 0.00%
Labour and Benefits 2,141,700 1,650,577 491,123 29.75%
Materials 21,300 20,132 1,168 5.80%
Professional Development 5,000 5,000 0 0.00%
Insurance Premiums 31,414 26,034 5,380 20.67%
Conferences/Conventions 2,400 5,000 (2,600)(52.00%)
Goods for Resale 500 500 0 0.00%
Membership/Subscriptions 9,677 9,346 331 3.54%
Office Supplies 5,000 6,000 (1,000)(16.67%)
Materials 75,291 72,012 3,279 4.55%
Contracted Services 46,550 194,350 (147,800)(76.05%)
Internal Rent 49,669 34,144 15,525 45.47%
Indirect Costs 275,000 275,000 0 0.00%
Internal Transfers 324,669 309,144 15,525 5.02%
TOTAL EXPENSES 2,588,210 2,226,083 362,127 16.27%
Surplus/(Deficit)0 0 0 #DIV/0!
149
Page 185 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Fines 500 500 0 0.00%
User Fees 99,500 99,500 0 0.00%
Miscellaneous Revenue 100,000 100,000 0 0.00%
From Reserve Funds 11,000 11,000 0 0.00%
Internal Transfers 11,000 11,000 0 0.00%
TOTAL REVENUE 111,000 111,000 0 0.00%
EXPENSES
Labour 778,344 757,886 20,458 2.70%
Employee Benefits Allocation 210,153 202,194 7,959 3.94%
Overtime 15,000 5,000 10,000 200.00%
Labour and Benefits 1,003,497 965,080 38,417 3.98%
Materials 12,400 12,400 0 0.00%
Professional Development 9,000 9,000 0 0.00%
Conferences/Conventions 1,630 1,730 (100)(5.78%)
Membership/Subscriptions 4,475 4,158 317 7.62%
Office Supplies 2,000 1,000 1,000 100.00%
Materials 29,505 28,288 1,217 4.30%
Contracted Services 133,550 131,050 2,500 1.91%
Fees for Service 556,670 530,689 25,981 4.90%
Contracted Services 690,220 661,739 28,481 4.30%
Rents and Financial Expenses 11,820 11,000 820 7.45%
Internal Rent 58,752 45,379 13,373 29.47%
Internal Transfers 58,752 45,379 13,373 29.47%
TOTAL EXPENSES 1,793,794 1,711,486 82,308 4.81%
Surplus/(Deficit)(1,682,794)(1,600,486)82,308 (5.14%)
150
Page 186 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Facilities Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Rents 83,993 82,230 1,763 2.14%
Miscellaneous Revenue 83,993 82,230 1,763 2.14%
TOTAL REVENUE 83,993 82,230 1,763 2.14%
EXPENSES
Labour 875,080 635,391 239,689 37.72%
Employee Benefits Allocation 252,074 182,143 69,931 38.39%
Overtime 5,000 2,000 3,000 150.00%
Labour and Benefits 1,132,154 819,534 312,620 38.15%
Materials 105,700 126,900 (21,200)(16.71%)
Professional Development/Workshops 1,000 1,000 0 0.00%
Insurance Premiums 5,864 5,184 680 13.12%
Membership/Subscriptions 1,407 788 619 78.55%
Office Supplies 1,200 1,000 200 20.00%
Electricity 201,800 215,555 (13,755)(6.38%)
Water 30,370 30,230 140 0.46%
Natural Gas 52,000 53,325 (1,325)(2.48%)
Materials 399,341 433,982 (34,641)(7.98%)
Contracted Services 443,610 436,110 7,500 1.72%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 12,000 13,000 (1,000)(7.69%)
Contracted Services 466,110 459,610 6,500 1.41%
Long Term Interest 199,938 78,097 121,841 156.01%
Long Term Debt Principal 885,924 381,123 504,801 132.45%
Debt Charges 1,085,862 459,220 626,642 136.46%
Internal Rent 57,663 36,648 21,015 57.34%
TOTAL EXPENSES 3,141,130 2,208,994 932,136 42.20%
Surplus/(Deficit)(3,057,137)(2,126,764)930,373 (43.75%)
151
Page 187 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:50 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-811000-??????To :11-4-811000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
811000-->PLANNING SERVICES
3-->EXPENSE
11-3-811000-010000 LABOUR 1,123,904 998,087
11-3-811000-010013 EMPLOYEE BENEFITS ALLOCATION 287,530 229,472
11-3-811000-010016 OVERTIME 5,000 2,240
11-3-811000-030000 MATERIALS 4,000 2,000
11-3-811000-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,000 3,000
11-3-811000-030018 CONFERENCES/CONVENTIONS 9,850 7,500
11-3-811000-030034 MEMBERSHIP/SUBSCRIPTIONS 7,000 7,105
11-3-811000-030035 OFFICE SUPPLIES 7,900 7,900
11-3-811000-040000 CONTRACTED SERVICES 80,000 80,000
11-3-811000-090000 INTERNAL RENT 7,916 4,096
Total EXPENSE 1,536,100 1,341,400
4-->REVENUE
11-4-811000-670000 LICENCES -12,600 -12,000
11-4-811000-710000 USER FEES -346,500 -330,000
11-4-811000-780003 FROM SPECIAL PURPOSE RESERVES 0 -20,000
Total REVENUE -359,100 -362,000
PLANNING SERVICES Surplus/Deficit 1,177,000 979,400
Total CITY OPERATING FUND 1,177,000 979,400
152
Page 188 of 309
CITY OF NIAGARA FALLS
Activity ID
Account Code Account Name CC1
Fiscal Year:
CC2
GL5190
CC3
Date :
Amount
Budget:
2022
1:47 pm
Status
Page :
Priority
Jan 13, 2022
Service %
Time :
FINAL BUDGET - BUDGET VALUES
Budgets - Detail
1
Quantity Rate Burden %
11-3-811000-010000 [PLANNING SERVICES]LABOUR
268 Y 1
NON UNION SALARIES 1 A 0.00 0.00 0.0000 545,058
DIRECTOR OF PLANNING & DEVELOPMENT 1 A 0.00 0.00 0.0000 0
EXECUTIVE SECRETARY 1 A 0.00 0.00 0.0000 0
MANAGER OF CURRENT PLANNING 1 A 0.00 0.00 0.0000 0
MANAGER OF POLICY PLANNING 1 A 0.00 0.00 0.0000 0
SR. PLANNER (NEW)1 A 0.00 0.00 0.0000 0
SR. ZONING ADMINISTRATOR (Gr. 25) (7 hrs)1 A 0.00 0.00 0.0000 76,495
ASSISTANT PLANNER (Gr. 18) (7 hrs)1 A 0.00 0.00 0.0000 68,032
GENERAL CLERK 1 (2) (Gr. 3) (7 hrs)1 A 0.00 0.00 0.0000 99,408
SUMMER STUDENT 1 A 0.00 0.00 0.0000 9,131
PLANNER 2 (4) (Gr. 29) (7 hrs)1 A 0.00 0.00 0.0000 325,780
Activity Total :1,123,904
Account Total :1,123,904
11-3-811000-010013 [PLANNING SERVICES]EMPLOYEE BENEFITS ALLOCATION
459 Y 0
EMPLOYMENT BENEFIT 1 A 0.00 0.00 0.0000 287,530
Activity Total :287,530
Account Total :287,530
11-3-811000-010016 [PLANNING SERVICES]OVERTIME
1780 Y 1
OVERTIME-PLANNING SERVICES 1 A 0.00 0.00 0.0000 5,000
Activity Total :5,000
Account Total :5,000
11-3-811000-030000 [PLANNING SERVICES]MATERIALS
269 Y 1
MILEAGE/TRAVEL 1 A 0.00 0.00 0.0000 1,000
SIGNS 1 A 0.00 0.00 0.0000 3,000
Activity Total :4,000
Account Total :4,000
11-3-811000-030005 [PLANNING SERVICES]PROFESSIONAL DEVELOPMENT/WORKSHOPS
1087 Y 1
PERSONNEL DEVELOPMENT/WORKSHOPS 1 A 0.00 0.00 0.0000 3,000
Activity Total :3,000
Account Total :3,000
11-3-811000-030018 [PLANNING SERVICES]CONFERENCES/CONVENTIONS
972 Y 1
OPPI CONFERENCE 1 A 0.00 0.00 0.0000 3,300
CIP CONFERENCE 1 A 0.00 0.00 0.0000 4,200
ONTARIO HERITAGE 1 A 0.00 0.00 0.0000 1,600
APA CONFERENCE 1 A 0.00 0.00 0.0000 750
Activity Total :9,850
Account Total :9,850
11-3-811000-030034 [PLANNING SERVICES]MEMBERSHIP/SUBSCRIPTIONS
1612 Y 1
OPPI MEMBERSHIPS (8)1 A 0.00 0.00 0.0000 4,600
SUBSCRIPTIONS 1 A 0.00 0.00 0.0000 300 153
Page 189 of 309
CITY OF NIAGARA FALLS
Activity ID
Account Code Account Name CC1
Fiscal Year:
CC2
GL5190
CC3
Date :
Amount
Budget:
2022
1:47 pm
Status
Page :
Priority
Jan 13, 2022
Service %
Time :
FINAL BUDGET - BUDGET VALUES
Budgets - Detail
2
Quantity Rate Burden %
CIP MEMBERSHIPS (8)1 A 0.00 0.00 0.0000 1,620
CAHP/ACECP MEMBERSHIP 1 A 0.00 0.00 0.0000 290
APA MEMBERSHIP 1 A 0.00 0.00 0.0000 190
Activity Total :7,000
Account Total :7,000
11-3-811000-030035 [PLANNING SERVICES]OFFICE SUPPLIES
1781 Y 1
OFFICE SUPPLIES 1 A 0.00 0.00 0.0000 7,900
Activity Total :7,900
Account Total :7,900
11-3-811000-040000 [PLANNING SERVICES]CONTRACTED SERVICES
610 Y 1
PLANNING STUDIES (Secondary Plan)1 A 0.00 0.00 0.0000 80,000
Activity Total :80,000
Account Total :80,000
11-3-811000-090000 [PLANNING SERVICES]INTERNAL RENT
270 Y 0
#42 2008 FORD FOCUS SEDAN 1 A 0.00 0.00 0.0000 7,916
Activity Total :7,916
Account Total :7,916
1,536,100Class 3 Total :
11-4-811000-670000 [PLANNING SERVICES]LICENCES
371 Y 1
CAFE LICENCES 1 A 0.00 0.00 0.0000 -12,600
Activity Total :-12,600
Account Total :-12,600
11-4-811000-710000 [PLANNING SERVICES]USER FEES
335 Y 1
Planning Application Fees 1 A 0.00 0.00 0.0000 -346,500
Activity Total :-346,500
Account Total :-346,500
-359,100Class 4 Total :
1,177,000Fund 11 Total :
12 Accounts
12 Activities
30 Transactions Grand Total :1,177,000
Report
Options
Budget Status : Active Budget Type : BV Year : 2022 Periods : All
Account From :11-3-811000-?????? To 11-4-811000-??????Priorities : All
154
Page 190 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 14, 2022 Time :8:19 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-221000-??????To :11-4-221000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
221000-->BUILDING INSPECTION SERVICES
3-->EXPENSE
11-3-221000-010000 LABOUR 1,676,956 1,298,092
11-3-221000-010013 EMPLOYEE BENEFITS ALLOCATION 462,744 350,485
11-3-221000-010016 OVERTIME 2,000 2,000
11-3-221000-030000 MATERIALS 11,300 10,132
11-3-221000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,000 5,000
11-3-221000-030017 INSURANCE PREMIUMS 31,414 26,034
11-3-221000-030018 CONFERENCES/CONVENTIONS 2,400 5,000
11-3-221000-030027 GOODS FOR RESALE 500 500
11-3-221000-030034 MEMBERSHIP/SUBSCRIPTIONS 9,677 9,346
11-3-221000-030035 OFFICE SUPPLIES 5,000 6,000
11-3-221000-030045 WSIB 10,000 10,000
11-3-221000-040000 CONTRACTED SERVICES 46,550 194,350
11-3-221000-090000 INTERNAL RENT 49,669 34,144
11-3-221000-090001 INDIRECT COSTS 275,000 275,000
Total EXPENSE 2,588,210 2,226,083
4-->REVENUE
11-4-221000-680000 PERMITS -1,800,000 -1,572,000
11-4-221000-710000 USER FEES -5,000 -5,000
11-4-221000-780003 FROM SPECIAL PURPOSE RESERVES -755,210 -616,083
11-4-221000-790000 OTHER REVENUE -28,000 -33,000
Total REVENUE -2,588,210 -2,226,083
BUILDING INSPECTION SERVICES Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
155
Page 191 of 309
CITY OF NIAGARA FALLS
Activity ID
Account Code Account Name CC1
Fiscal Year:
CC2
GL5190
CC3
Date :
Amount
Budget:
2022
8:19 am
Status
Page :
Priority
Jan 14, 2022
Service %
Time :
FINAL BUDGET - BUDGET VALUES
Budgets - Detail
1
Quantity Rate Burden %
11-3-221000-010000 [BUILDING INSPECTION SERVICES]LABOUR
123 Y 1
NON UNION SALARIES 1 A 0.00 0.00 0.0000 184,191
DIRECTOR OF BUILDING & ENFORCEMENT SRVS (1/3)1 A 0.00 0.00 0.0000 0
BUILDING SERVICES ANALYST (1/3)1 A 0.00 0.00 0.0000 0
MANAGER OF BUILDING SERVICES 1 A 0.00 0.00 0.0000 0
SR BUILDING INSPECTOR (3) (Gr.28) (7 hrs)1 A 0.00 0.00 0.0000 273,000
BUILDING INSPECTOR (3) (Gr. 24) (7 hrs)1 A 0.00 0.00 0.0000 225,990
SR. PLAN EXAMINER (2) (Gr. 29) (7 hrs)1 A 0.00 0.00 0.0000 182,000
PLAN EXAMINER (2) (Gr. 19) (7 hrs)1 A 0.00 0.00 0.0000 138,502
PERMIT APPLICATION TECHNICIAN (2) (Gr. 13) (7 hrs)1 A 0.00 0.00 0.0000 123,832
BUILDING SERVICES CLERKS (2) (Gr. 10) (7 hrs)1 A 0.00 0.00 0.0000 116,626
BUILDING PERMIT CLERK 1 (Gr.4) (7 hrs)1 A 0.00 0.00 0.0000 51,033
BUILDING PERMIT CLERK (Gr.4) (7hrs) - NEW 1 A 0.00 0.00 0.0000 51,033
SR BUILDING INSPECTOR FIRE/MECH (2) (Gr.28) (7hrs) - NEW 1 A 0.00 0.00 0.0000 171,080
SR PLAN EXAMINER FIRE/MECH (Gr.29) (7hrs) - NEW 1 A 0.00 0.00 0.0000 85,540
INTERMEDIATE PLANS EXAMINER (Gr.23) (7hrs)1 A 0.00 0.00 0.0000 74,129
Activity Total :1,676,956
Account Total :1,676,956
11-3-221000-010013 [BUILDING INSPECTION SERVICES]EMPLOYEE BENEFITS ALLOCATION
422 Y 1
EMPLOYMENT BENEFIT 1 A 0.00 0.00 0.0000 462,744
Activity Total :462,744
Account Total :462,744
11-3-221000-010016 [BUILDING INSPECTION SERVICES]OVERTIME
1757 Y 1
OVERTIME/WORK OVERLOAD 1 A 0.00 0.00 0.0000 2,000
Activity Total :2,000
Account Total :2,000
11-3-221000-030000 [BUILDING INSPECTION SERVICES]MATERIALS
124 Y 1
CLOTHING/BOOT ALLOW 1 A 0.00 0.00 0.0000 6,450
TRAVEL ALLOWANCE 1 A 0.00 0.00 0.0000 500
STORES 1 A 0.00 0.00 0.0000 1,000
PARKING PASSES 1 A 0.00 0.00 0.0000 50
VEHICLE WASH 1 A 0.00 0.00 0.0000 500
MATERIALS 1 A 0.00 0.00 0.0000 1,800
OBC & OTHER STANDARDS UPDATES 1 A 0.00 0.00 0.0000 1,000
Activity Total :11,300
Account Total :11,300
11-3-221000-030005 [BUILDING INSPECTION SERVICES]PROFESSIONAL DEVELOPMENT/WORKSHOPS
1147 Y 1
OBOA COURSES 1 A 0.00 0.00 0.0000 4,000
NFPA COURSES 1 A 0.00 0.00 0.0000 1,000
Activity Total :5,000
Account Total :5,000
11-3-221000-030017 [BUILDING INSPECTION SERVICES]INSURANCE PREMIUMS
1275 Y 1
INSURANCE PREMIUMS 1 A 0.00 0.00 0.0000 31,414
Activity Total :31,414 156
Page 192 of 309
CITY OF NIAGARA FALLS
Activity ID
Account Code Account Name CC1
Fiscal Year:
CC2
GL5190
CC3
Date :
Amount
Budget:
2022
8:19 am
Status
Page :
Priority
Jan 14, 2022
Service %
Time :
FINAL BUDGET - BUDGET VALUES
Budgets - Detail
2
Quantity Rate Burden %
Account Total :31,414
11-3-221000-030018 [BUILDING INSPECTION SERVICES]CONFERENCES/CONVENTIONS
1072 Y 1
OBOA ANNUAL MEETING 1 A 0.00 0.00 0.0000 1,200
LMCBO 1 A 0.00 0.00 0.0000 1,200
Activity Total :2,400
Account Total :2,400
11-3-221000-030027 [BUILDING INSPECTION SERVICES]GOODS FOR RESALE
2389 Y 1
PRINTING DOC REQUESTS 1 A 0.00 0.00 0.0000 500
Activity Total :500
Account Total :500
11-3-221000-030034 [BUILDING INSPECTION SERVICES]MEMBERSHIP/SUBSCRIPTIONS
1667 Y 1
LMCBO 1 A 0.00 0.00 0.0000 300
OBOA 1 A 0.00 0.00 0.0000 2,315
ON PLUMBING INSPECTORS 1 A 0.00 0.00 0.0000 630
OBOA NIAGARA CHAPTER 1 A 0.00 0.00 0.0000 406
OACETT 1 A 0.00 0.00 0.0000 530
HRAI 1 A 0.00 0.00 0.0000 565
MIN OF MUN AFFAIRS (QuARTS)1 A 0.00 0.00 0.0000 2,006
CIQS 1 A 0.00 0.00 0.0000 408
IET 1 A 0.00 0.00 0.0000 489
AMCTO 1 A 0.00 0.00 0.0000 413
CMO 1 A 0.00 0.00 0.0000 200
VISA ANNUAL FEE 1 A 0.00 0.00 0.0000 75
OMMAC 1 A 0.00 0.00 0.0000 100
BLUEBEAM REVU SOFTWARE SUPPORT 1 A 0.00 0.00 0.0000 1,240
Activity Total :9,677
Account Total :9,677
11-3-221000-030035 [BUILDING INSPECTION SERVICES]OFFICE SUPPLIES
1758 Y 1
OFFICE SUPPLIES 1 A 0.00 0.00 0.0000 5,000
Activity Total :5,000
Account Total :5,000
11-3-221000-030045 [BUILDING INSPECTION SERVICES]WSIB
2255 Y 1
WSIB PAYMENTS 1 A 0.00 0.00 0.0000 10,000
Activity Total :10,000
Account Total :10,000
11-3-221000-040000 [BUILDING INSPECTION SERVICES]CONTRACTED SERVICES
125 Y 1
EXTERNAL CONSULTANTS 1 A 0.00 0.00 0.0000 35,000
SHREDDING SERVICE (1/3)1 A 0.00 0.00 0.0000 50
SCAN COSTS MPAC 1 A 0.00 0.00 0.0000 1,000
TERRAVIEW SEARCHES 1 A 0.00 0.00 0.0000 500
PEER REVIEW 1 A 0.00 0.00 0.0000 5,000
LEGAL SERVICES 1 A 0.00 0.00 0.0000 5,000 157
Page 193 of 309
CITY OF NIAGARA FALLS
Activity ID
Account Code Account Name CC1
Fiscal Year:
CC2
GL5190
CC3
Date :
Amount
Budget:
2022
8:19 am
Status
Page :
Priority
Jan 14, 2022
Service %
Time :
FINAL BUDGET - BUDGET VALUES
Budgets - Detail
3
Quantity Rate Burden %
Activity Total :46,550
Account Total :46,550
11-3-221000-090000 [BUILDING INSPECTION SERVICES]INTERNAL RENT
126 Y 0
#46 2014 CHRYSLER 200 LX SEDAN 1 A 0.00 0.00 0.0000 9,797
#11 2017 FORD FUSION 1 A 0.00 0.00 0.0000 10,084
#47 2014 CHRYSLER 200 LX SEDAN 1 A 0.00 0.00 0.0000 9,849
#301 2010 PONTIAC VIBE 1 A 0.00 0.00 0.0000 9,592
#355 2018 CHEVY CRUZ 1 A 0.00 0.00 0.0000 10,347
Activity Total :49,669
Account Total :49,669
11-3-221000-090001 [BUILDING INSPECTION SERVICES]INDIRECT COSTS
1183 Y 1
INDIRECT COSTS 1 A 0.00 0.00 0.0000 275,000
Activity Total :275,000
Account Total :275,000
2,588,210Class 3 Total :
11-4-221000-680000 [BUILDING INSPECTION SERVICES]PERMITS
320 Y 1
PERMITS 1 A 0.00 0.00 0.0000 -1,800,000
Activity Total :-1,800,000
Account Total :-1,800,000
11-4-221000-710000 [BUILDING INSPECTION SERVICES]USER FEES
462 Y 0
USER FEES 1 A 0.00 0.00 0.0000 -5,000
Activity Total :-5,000
Account Total :-5,000
11-4-221000-780003 [BUILDING INSPECTION SERVICES]FROM SPECIAL PURPOSE RESERVES
490 Y 1
FROM SPR 159 1 A 0.00 0.00 0.0000 -755,210
Activity Total :-755,210
Account Total :-755,210
11-4-221000-790000 [BUILDING INSPECTION SERVICES]OTHER REVENUE
2089 Y 1
COMPLIANCE LETTERS 1 A 0.00 0.00 0.0000 -28,000
Activity Total :-28,000
Account Total :-28,000
-2,588,210Class 4 Total :
0Fund 11 Total :
158
Page 194 of 309
CITY OF NIAGARA FALLS
Activity ID
Account Code Account Name CC1
Fiscal Year:
CC2
GL5190
CC3
Date :
Amount
Budget:
2022
8:19 am
Status
Page :
Priority
Jan 14, 2022
Service %
Time :
FINAL BUDGET - BUDGET VALUES
Budgets - Detail
4
Quantity Rate Burden %
18 Accounts
18 Activities
62 Transactions Grand Total :0
Report
Options
Budget Status : Active Budget Type : BV Year : 2022 Periods : All
Account From :11-3-221000-?????? To 11-4-221000-??????Priorities : All
159
Page 195 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 16, 2022 Time :12:56 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-224000-??????To :11-4-224000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
224000-->MUNICIPAL ENFORCEMENT SERVICES
3-->EXPENSE
11-3-224000-010000 LABOUR 778,344 757,886
11-3-224000-010013 EMPLOYEE BENEFITS ALLOCATION 210,153 202,194
11-3-224000-010016 OVERTIME 15,000 5,000
11-3-224000-030000 MATERIALS 12,400 12,400
11-3-224000-030005 PROFESSIONAL DEVELOPMENT/WORKS 9,000 9,000
11-3-224000-030018 CONFERENCES/CONVENTIONS 1,630 1,730
11-3-224000-030034 MEMBERSHIP/SUBSCRIPTIONS 4,475 4,158
11-3-224000-030035 OFFICE SUPPLIES 2,000 1,000
11-3-224000-040000 CONTRACTED SERVICES 127,050 124,550
11-3-224000-050000 RENTS AND FINANCIAL EXPENSES 820 0
11-3-224000-090000 INTERNAL RENT 58,752 45,379
Total EXPENSE 1,219,624 1,163,297
4-->REVENUE
11-4-224000-710000 USER FEES -14,500 -14,500
11-4-224000-710033 WEED CONTROL FEES -85,000 -85,000
11-4-224000-730001 FINES -500 -500
Total REVENUE -100,000 -100,000
MUNICIPAL ENFORCEMENT SERVICES Surplus/Deficit 1,119,624 1,063,297
Total CITY OPERATING FUND 1,119,624 1,063,297
160
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:52 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229000-??????To :11-4-229000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
229000-->ANIMAL CONTROL SERVICES
3-->EXPENSE
11-3-229000-040006 FEES FOR SERVICE 556,670 530,689
Total EXPENSE 556,670 530,689
ANIMAL CONTROL SERVICES Surplus/Deficit 556,670 530,689
Total CITY OPERATING FUND 556,670 530,689
161
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:52 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229005-??????To :11-4-229005-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
229005-->PEST CONTROL SERVICES
3-->EXPENSE
11-3-229005-040000 CONTRACTED SERVICES 6,500 6,500
11-3-229005-050000 RENTS AND FINANCIAL EXPENSES 11,000 11,000
Total EXPENSE 17,500 17,500
4-->REVENUE
11-4-229005-780001 FROM RESERVE FUNDS -11,000 -11,000
Total REVENUE -11,000 -11,000
PEST CONTROL SERVICES Surplus/Deficit 6,500 6,500
Total CITY OPERATING FUND 6,500 6,500
162
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 13, 2022 Time :3:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375000-??????To :11-4-375000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375000-->FACILITIES SERVICES ADMIN
3-->EXPENSE
11-3-375000-010000 LABOUR 875,080 635,391
11-3-375000-010013 EMPLOYEE BENEFITS ALLOCATION 275,000 182,143
11-3-375000-010016 OVERTIME 5,000 2,000
11-3-375000-030000 MATERIALS 33,700 39,900
11-3-375000-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,000 1,000
11-3-375000-030034 MEMBERSHIP / SUBSCRIPTIONS - F 1,407 788
11-3-375000-030035 OFFICE SUPPLIES 1,200 1,000
11-3-375000-040000 CONTRACTED SERVICES 30,050 30,050
11-3-375000-090000 INTERNAL RENT 57,663 36,648
Total EXPENSE 1,280,100 928,920
FACILITIES SERVICES ADMIN Surplus/Deficit 1,280,100 928,920
Total CITY OPERATING FUND 1,280,100 928,920
163
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:54 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375001-??????To :11-4-375001-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375001-->CORE BUILDING
3-->EXPENSE
11-3-375001-030001 MATERIALS ITC 0 1,000
11-3-375001-030008 ELECTRICITY ITC 0 2,855
11-3-375001-030010 WATER ITC 0 160
11-3-375001-030012 NATURAL GAS ITC 0 1,425
11-3-375001-030017 INSURANCE PREMIUMS 0 281
11-3-375001-040001 CONTRACTED SERVICES ITC 0 4,000
11-3-375001-040007 SNOW PLOWING 0 1,000
Total EXPENSE 0 10,721
CORE BUILDING Surplus/Deficit 0 10,721
Total CITY OPERATING FUND 0 10,721
164
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GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:55 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375002-??????To :11-4-375002-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375002-->CITY HALL FACILITY
3-->EXPENSE
11-3-375002-030000 MATERIALS 37,000 51,000
11-3-375002-030007 ELECTRICITY 107,300 106,200
11-3-375002-030009 WATER 11,050 10,940
11-3-375002-030011 NATURAL GAS 23,000 10,500
11-3-375002-030017 INSURANCE PREMIUMS 3,273 2,732
11-3-375002-040000 CONTRACTED SERVICES 206,300 192,300
11-3-375002-040005 H & S COMPLIANCE 3,500 3,500
11-3-375002-040007 SNOW PLOWING 6,000 6,000
Total EXPENSE 397,423 383,172
CITY HALL FACILITY Surplus/Deficit 397,423 383,172
Total CITY OPERATING FUND 397,423 383,172
165
Page 201 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:56 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375003-??????To :11-4-375003-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375003-->SERVICE CENTRE FACILITY
3-->EXPENSE
11-3-375003-020000 LONG TERM INTEREST 129,335 0
11-3-375003-030000 MATERIALS 30,000 30,000
11-3-375003-030007 ELECTRICITY 72,400 79,500
11-3-375003-030009 WATER 16,000 15,840
11-3-375003-030011 NATURAL GAS 25,800 26,700
11-3-375003-030017 INSURANCE PREMIUMS 703 606
11-3-375003-040000 CONTRACTED SERVICES 125,000 127,500
11-3-375003-040005 H & S COMPLIANCE 3,500 3,500
11-3-375003-070000 LONG TERM DEBT PRINCIPAL 497,333 0
Total EXPENSE 900,071 283,646
4-->REVENUE
11-4-375003-690000 RENTS -5,293 -5,100
Total REVENUE -5,293 -5,100
SERVICE CENTRE FACILITY Surplus/Deficit 894,778 278,546
Total CITY OPERATING FUND 894,778 278,546
166
Page 202 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:56 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375004-??????To :11-4-375004-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375004-->WAYNE THOMSON BUILDING
3-->EXPENSE
11-3-375004-020000 LONG TERM INTEREST 70,603 78,097
11-3-375004-030000 MATERIALS 5,000 5,000
11-3-375004-030007 ELECTRICITY 22,100 27,000
11-3-375004-030009 WATER 3,320 3,290
11-3-375004-030011 NATURAL GAS 3,200 14,700
11-3-375004-030017 INSURANCE PREMIUMS 1,888 1,565
11-3-375004-040000 CONTRACTED SERVICES 82,260 82,260
11-3-375004-040005 H & S COMPLIANCE 3,500 3,500
11-3-375004-040007 SNOW PLOWING 6,000 6,000
11-3-375004-070000 LONG TERM DEBT PRINCIPAL 388,591 381,123
Total EXPENSE 586,462 602,535
4-->REVENUE
11-4-375004-690000 RENTS -78,700 -77,130
Total REVENUE -78,700 -77,130
WAYNE THOMSON BUILDING Surplus/Deficit 507,762 525,405
Total CITY OPERATING FUND 507,762 525,405
167
Page 203 of 309
Index
BUSINESS DEVELOPMENT SERVICES
Summary of Business Development Services
Business Development
Niagara Falls Ryerson Innovation Hub
Small Business Enterprise Centre
Page 204 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Federal Grants 1,383,246 1,370,773 12,473 0.91%
Provincial Grants 178,844 210,844 (32,000)(15.18%)
Other Municipalities 0 17,624 (17,624)(100.00%)
Grants 1,562,090 1,599,241 (37,151)(2.32%)
Investment Income 783,245 770,773 12,472 1.62%
Other Revenue 15,000 42,500 (27,500)(64.71%)
Miscellaneous Revenue 798,245 813,273 (15,028)(1.85%)
TOTAL REVENUE 2,360,335 2,412,514 (52,179)(2.16%)
EXPENSES
Labour 617,180 671,546 (54,366)(8.10%)
Employee Benefits Allocation 171,951 170,862 1,089 0.64%
Labour and Benefits 789,131 842,408 (53,277)(6.32%)
Materials 143,500 143,500 0 0.00%
Professional Development 3,800 3,800 0 0.00%
Advertising/News Release 55,750 55,750 0 0.00%
Insurance Premiums 25 22 3 13.64%
Conferences/Conventions 4,600 5,100 (500)(9.80%)
Membership/Subscriptions 3,800 3,800 0 0.00%
Office Supplies 7,000 7,000 0 0.00%
Materials 218,475 218,972 (497)(0.23%)
Contracted Services 1,090,359 1,084,940 5,419 0.50%
Fees for Service 1,151,132 0 1,151,132 #DIV/0!
Contracted Services 2,241,491 1,084,940 1,156,551 106.60%
Rents and Financial Expenses 190,225 70,225 120,000 170.88%
External Transfers 0 1,131,606 (1,131,606)(100.00%)
Internal Rent 14,537 11,999 2,538 21.15%
Internal Transfers 14,537 11,999 2,538 21.15%
TOTAL EXPENSES 3,453,859 3,360,150 93,709 2.79%
Surplus/(Deficit)(1,093,524)(947,636)145,888 (15.39%)
Business Development Summary
168
Page 205 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821000-??????To :11-4-821000-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
821000-->BUSINESS DEVELOPMENT SERVICES
3-->EXPENSE
11-3-821000-010000 LABOUR 487,722 469,338
11-3-821000-010013 EMPLOYEE BENEFITS ALLOCATION 131,109 127,296
11-3-821000-030000 MATERIALS 116,500 116,500
11-3-821000-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,800 1,800
11-3-821000-030015 ADVERTISING/NEWS RELEASE 40,000 40,000
11-3-821000-030018 CONFERENCES/CONVENTIONS 3,000 3,000
11-3-821000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,500 2,500
11-3-821000-030035 OFFICE SUPPLIES 4,000 4,000
11-3-821000-040000 CONTRACTED SERVICES 650,000 650,000
11-3-821000-050000 RENTS AND FINANCIAL EXPENSES 12,225 12,225
11-3-821000-050020 APPROVED CIP DEV CHARGE WAIVIN 100,000 0
11-3-821000-050021 APPROVED BUILDING PERMIT WAIVI 20,000 0
11-3-821000-090000 INTERNAL RENT 14,537 11,999
Total EXPENSE 1,583,393 1,438,658
4-->REVENUE
11-4-821000-650003 FEDERAL CONDITIONAL GRANTS -600,000 -600,000
Total REVENUE -600,000 -600,000
BUSINESS DEVELOPMENT SERVICES Surplus/Deficit 983,393 838,658
Total CITY OPERATING FUND 983,393 838,658
169
Page 206 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821010-??????To :11-4-821010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
821010-->NIAGARA FALLS RYERSON INNOVATION HUB
3-->EXPENSE
11-3-821010-040001 CONTRACTED SERVICES ITC 415,359 409,940
11-3-821010-040006 FEES FOR SERVICE 1,151,132 0
11-3-821010-060000 EXTERNAL TRANSFERS 0 1,131,606
Total EXPENSE 1,566,491 1,541,546
4-->REVENUE
11-4-821010-650003 FEDERAL CONDITIONAL GRANTS -783,246 -770,773
11-4-821010-750000 INVESTMENT INCOME -783,245 -770,773
Total REVENUE -1,566,491 -1,541,546
NIAGARA FALLS RYERSON INNOVATION HUB Surplus/Defic 0 0
Total CITY OPERATING FUND 0 0
170
Page 207 of 309
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 11, 2022 Time :2:58 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823010-??????To :11-4-823010-??????
2022 2021
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823010-->SMALL BUSINESS ENTERPRISE CENTRE
3-->EXPENSE
11-3-823010-010000 LABOUR 129,458 202,208
11-3-823010-010013 EMPLOYEE BENEFITS ALLOCATION 40,842 43,566
11-3-823010-030000 MATERIALS 21,000 21,000
11-3-823010-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 2,000
11-3-823010-030015 ADVERTISING/NEWS RELEASE 15,750 15,750
11-3-823010-030017 INSURANCE PREMIUMS 25 22
11-3-823010-030018 CONFERENCES/CONVENTIONS 1,600 2,100
11-3-823010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,300 1,300
11-3-823010-030035 OFFICE SUPPLIES 3,000 3,000
11-3-823010-030040 EVENTS 6,000 6,000
11-3-823010-040000 CONTRACTED SERVICES 25,000 25,000
11-3-823010-050000 RENTS AND FINANCIAL EXPENSES 58,000 58,000
Total EXPENSE 303,975 379,946
4-->REVENUE
11-4-823010-650001 ONTARIO CONDITIONAL GRANTS -178,844 -210,844
11-4-823010-660000 OTHER MUNICIPALITIES 0 -17,624
11-4-823010-790000 OTHER REVENUE -15,000 -42,500
Total REVENUE -193,844 -270,968
SMALL BUSINESS ENTERPRISE CENTRE Surplus/Deficit 110,131 108,978
Total CITY OPERATING FUND 110,131 108,978
171
Page 208 of 309
F-2022-6
Report
Report to: Mayor and Council
Date: January 25, 2022
Title:
Proposed 2022 Tax Supported Operating Budget Variance
Analysis
Recommendation(s)
1. That Council approve the desired 2022 net operating budget of $84,424,468.
2. That Council approve the use of reserves of $6,519,816 as part of the 2022
operating budget.
3. That Council approve a 2022 tax levy increase of 3.9% or $2,924,236, bringing
the total 2022 tax levy to $77,904,652.
4. That Council direct Staff to bring a report to Council at a future date outlining the
reserve funds that will be consolidated and utilized to fund the $6,519,816
required to fund the 2022 budget.
Executive Summary
The purpose of this report is to explain larger budget to budget variances between the
proposed Draft 2022 Operating Tax Levy Budget and the Approved 2021 Tax Levy
Operating Budget. 95 variances have been identified throughout City service areas. The
magnitude and quantity of the variances are indicative of the service levels Staff is
recommending and the new budgeting practices to achieve financial sustainability. The
proposed 2022 operating budget incorporates new services, the initial phases of major
corporate initiatives, the removal of unsustainable funding sources and new budgeting
practices water/wastewater and budget capital 2022 eluded during to as the
presentations.
All these factors have led to a tax levy increase requirement of $10,864,052 or a 14.5%
tax levy increase. An increase of this scale is challenging to implement in one fiscal period
under normal circumstances, however, with the impact of COVID19 and inflation
impacting taxpayers, Staff could not consider this for 2022.
Due to this Staff are recommending the use of reserves to bridge this impact and staff are
proposing a number of deferrals with an impact of $1,420,000. Council can direct staff to
look for additional cuts or other actions. If further cuts are required staff will recommend
service level reductions.
Starting in 2023, a multi-year plan of tax levy increases as well as service level reductions
will be presented in order to make the budget sustainable in the long term. Staff will bring
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Page 209 of 309
back a plan in 2023 that will discuss Niagara Falls competitive tax position and its levels
of services in order to address the unstainable use of reserves.
Analysis
The following list is the culmination of all the major financial changes to all City Service
Areas with a brief explanation of the change. Attached to this report are summaries for
each general city service area. The numbered paragraphs below correspond with the
numbers found on the attached summary sheets.
Attachment 1 – City Council, Committees, Boards and Grant Summaries
Committees
1. The increase in Rents and Financial Expenses of $70,000 represents a
reallocation of expenses related to the Culture Committee that existed in the prior
year budget. For 2022 the expense budget has moved from Recreational and
Cultural Services area 761000 to the Culture Committee area 113010.
Boards
2. The increase in SPR Funding is due to 100% of the capital portion of Niagara
District Airport Services expenditure, $138,363, being included in the 2022
operating budget as was not done in 2021. A s this capital portion of the payment
will be funded through the capital SPR, there is no tax levy impact.
3 As noted in number 2, both the operating and capital portions of the Niagara
District Airport Services expenditures are included in the budget totalling $314,284,
an increase of 2.9% or $4,965 for operating and 17.19% or $20,293 for capital.
The Niagara Falls Public Library Board is requesting an increase in funding of 4%
or $190,223, as presented to Council December 7, 2021.
Grants
4. Fees for Services decreased by $401,983 as these payment to these
organizations has been reclassified to external transfers as services offered by
these organizations are not considered to be core responsibilities and no service
agreement exists.
5. External transfers increased by $401,983 as this is related to #4 where payments
to these organizations are considered external transfers or grants, as these
organizations are considered by staff not to provide core City services. For 2022,
staff recommend no increases to grants.
Attachment 2 – Administrative Services Summaries
Chief Administrator's Office
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Page 210 of 309
6. From SPR decrease of $225K represents the removal of tax stabilization reserve
funding for doctor recruitment of $300K as this is not sustainable for ongoing
operating services and should be funded from the tax levy. There is also a $75,000
increase to fund year 1 of Region Outreach Program, which funds were set aside
in 2021. These funds were the result of securing one time funding in 2020 from
upper-level governments. This will be used to continue to support the outreach
activities in the City of Niagara Falls for the next 2 years.
7. Increase in Labour and Benefits of $733,358 attributed to 3 new full-time positions
related to service expansion of the MACBAIN center and Niagara Falls Exchange,
as presented in report R&C-2021-12. The positions relate to corporate
communications and are classified in the CAOs services. 2 Full time positions have
also the initiatives strategic corporate including align to added been with
development of long-term financial reviews and planning and developing a new
customer service strategy for the City.
8. Contracted Services increase is primarily due to $15,000 expenditure reallocation
of accessibility conversion (AODA) from Procurement to the COA to consolidate
communication related activities.
9. External transfers increase by $95,000, $75,000 for year 1 of the Region
Outreach budget a was Pathstone for 20,000 and Program PathStone.
amendment in prior year and funded through reserves, which is not sustainable,
as reoccurring operating expenditures should be funded through a sustainable
source like the tax levy.
Clerks Services
10. Increase in $55,000 in License revenue has been included as an estimate of
the volume of licenses issued due to the anticipated lifting of COVID pandemic
restrictions during 2022. More business and marriage activity as the economy
recovers.
11. 2022 is and election year and the Clerks Services will have increased expenses
related to election activities. Therefore, $220,000 from the election reserve has
been included to fund election related expenses. Elections occur every four years,
each year surplus from the Clerks Services will be transferred to the Election
reserve.
12. The Increase in labour and benefits is primarily due to the requirement of a full
time Elections Coordinator to organize the 2022 municipal election occurring in
October 2022.
13. Increase in materials are directly related to the 2022 Election.
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Page 211 of 309
14. Contracted service increase is directly related to the Election Day services.
15. Rent and Financial expenses increase due to rental of dominion equipment
hardware related to the 2022 election.
Financial Services
16. The increase of $803,373 represents assessment growth. Included to show
deficit (tax levy) net of growth.
17. The increase of $409,991 in Waste Management is the Region’s levy for waste
management services. This amount is offset by the same increase in contracted
services.
18. Provincial grants decreased by $536,700 due to the Provincial government not
offering any Safe Restart Funding in 2022 and the decrease in the annual Ontario
Municipal Partnership Fund grant.
19. OLG revenue has been estimated at $13,800,000, which is 60% of pre-pandemic
levels. It is anticipated that COVID restrictions will ease in 2022 and the casino
experience greater business activity then 2021.
20. The $460,000 increase in other revenue is attributed to the anticipated increase
in the Municipal Accommodation Tax as COVID pandemic restrictions ease during
2022 and more Tourists visit the City. The MAT has also expanded to include
Vacation Rental Units and Bed & Breakfasts.
21. Penalties and Interest has increased by $116,000 as this reflects Council’s
decision to increase the rate from 0.5%/month to 1%/month, effective November
1, 2021. The estimate is based on 1%/month for 12 months, but Council has
directed staff to bring back a report in April 2022, afte r 6 months at 1%/month to
reassess.
22. From SPR (Special Purpose Reserve) – decrease of $450K related to removing
annual funding from prior year surplus. This is not sustainable and this amount of
consistent funding to fund normal operations should be incorporated into the
annual tax levy.
23. Decrease of $757,362 of From City Operating (Indirect Costs) due to removal
of SPR funding to cover decrease in non transit user fees during the COVID
pandemic restrictions in 2021. It is anticipated that COVID pandemic restrictions
will ease during 2022 and levels of user fees increase. Services will be reviewed
in 2022 and user fee funding proportions examined.
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Page 212 of 309
24. Increase in labour and benefits due to the inclusion of 2 full time positions, an
Accounting Supervisor in the Finance Department and a Storekeeper in
Procurement Department. The Accounting Supervisor will supervise day to day
transactions and inquires allowing management to dedicate more time to reporting
and budgeting activities. The Storekeeper position will order and fulfil inventory
requisitions for fleet parts, allowing Mechanics to spend more time on servicing
fleet. As a portion of the Storekeeper’s time relates to water/wastewater services
a proportion expenses will be funded with Water/wastewater funds.
25. Increase due to the waste management services provided by the Region, offset
by the revenue in #17. The City reinstated/reverted back to seven day per week
collection beginning mid-April 2021.
26. Rents and Financial expenses decreased to adjust Disability property tax rebates
to closer to 2021 actuals, the first year of program.
27. This increase represents the 95% of MAT that will be transferred to the Hotel
Association. As indicated in #20, MAT is indicated to increase thus transfers will
increase to the Hotel Association.
28. The increase of $8,306,686 is directly related to the estimate of the City receiving
60% of pre-pandemic OLG revenue. From this amount, $5,493,414 will be left to
subsidize the levy, respecting Council’s Feb 9, 2021 commitment to reduce the
subsidy by 50% of assessment growth, $ 2,520,000 is estimated for police services
and the balance $5,786,586 will be transferred to capital to be used to fund future
capital projects.
29. The increase in the To Special Purposed Reserve of $421K r elates to funding
the anticipated parking services deficit as presented in the parking budget
November 16, 2021.
Human Resources Services
30. The Increase in labour and benefits largely attributed to the compensation costs
associated with September 30 National Day for Truth and Reconciliation as
outlined in report CAO-2021-04, September 14, 2021.
Information Services
31. Increase in labour and benefits due to the inclusion of a new full -time Web
Services Administrator and 2 summer students. The full time Web Services
Administrator will maintain and develop the City’s web properties and related
services as online business continues to increase. This staffing addition will allow
the current Web Services and Cyber Security Administrator more time to enhance
the City’s Cyber security and develop incidence response plans and training. The
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Page 213 of 309
2 summer students will assist with the technical aspects of rolling out IS corporate
initiatives.
32. Increase in materials due to new software requirements for insurance purposes,
work from home arrangements and delivering more digital services, internally and
externally. New software and printing subscriptions total $119,000.
Legal Services
33. Increase in benefits in 2022 as in 2021 benefits related to positions not likely to
be hired were removed. All benefits included for 2022 Legal positions as plans are
in place to seek out legal staff.
Attachment 3 – Fire Services Summaries
Fire Services
34. Increase of $485,789 in Development Charges revenue relates to the funding
of debt charges related to Fire Station #7. This is consistent with th e Development
Charges Study.
35. The decrease of $340,000 revenue from Special Purpose Reserves is a result
of removing 2021 COVID-19 mitigation measures to fund new full-time positions
from the HR stabilization reserve. Funding reoccurring operating expenses from
reserves is not sustainable, thus this funding has been removed in 2022 so the
2021 positions can now be funded through the tax levy.
36. Increase to labour and benefits as overtime budget has been increased to reflect
actual trends over 2 years. Overtime has increased significantly in the Fire
Department due to staff coverage for those on long term leave. Two full time
probationary firefighters have been included to reduce the amount of overtime
hours.
38. Debt Charges have increased by $121,953 as debt charges commence in 2022
for Fire Station #7 for a period of 25 years. The 10 -year debt related to Radio
Communications ended in 2021.
Policing Services
39. It is estimated that the City will receive OLG revenue at 60% of pre pandemic
levels. Thus, policing services have been prorated to 60% of pre-pandemic
policing services of $4,200,000, totalling $2,520,000. This is the approach that the
City of Niagara Falls is proposing, as at the time of this report the Niagara Region
and the Police Services Board has not formally agreed to this approach. Police
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services are funded with OLG revenue, no tax levy impact, hence the increase in
From Special Purpose Reserves for an amount equal to the contracted services.
Attachment 4 – Municipal Works Services Summaries
Roadway Services
40. Increase relates to vehicle rentals rents for spring/summer operations.
41. Increase in internal rent primarily related to increased contribution to fleet reserve
to fund future vehicle replacement for those vehicles providing roadway services.
This is best asset management practise, however further increases will be required
in the future.
42. Increased contribution To Capital Special Purpose Reserve of $308,790 is a
debt charge provision created for the approved debt in the 2022 capital budget
related to road rehabilitation projects. The City will be making budget provisions
for debt at the time of approval rather than issuance. This practise was presented
to Council during the 2022 Capital Budget presentation November 16, 2021.
Winter Control Services
43. Decrease in From Special Purpose Reserve is the result of removing COVID
mitigation funding from reserves for reoccurring operating expenses. In 2021
$300,000 from the winter control maintenance reserve was used to fund operating
expense. In 2022, this amount has been removed and funded through the tax levy
as to be sustainable.
44. Increase in internal rent primarily related to increased contribution to fleet reserve
to fund future vehicle replacement for those vehicles providing winter control
services. This is best asset management practise.
Engineering Services
45. Other revenue estimated increase of $166,580 based on the anticipated increase
in Subdivision Agreement work to be undertaken in 2022. Revenue received from
subdivision agreements for Engineering Administration/Inspection is deferred until
services are performed by the City.
46. Decrease to labour and benefits as 8 full time positions have been directly
budgeted in the capital budget as included in the approved 2022 capital budget,
November 16, 2021. These positions relate directly to the development of capital
assets and will ultimately be capitalized. Budgeting these positions directly in the
capital budget allows for greater funding flexibility. This accounts for the significant
variance in the To Capital transfer account. Also, 1 full time Program Manager,
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Asset Management position has been included. This position will play an important
role in developing and supporting the City’s Asset Management Program. This
position will involve the development of business processes and tools to supply
information into capital and operating budgets. Approximately, 80% of this position
is being funded through an OCIF grant. The position may also be funded through
water and wastewater funds, proportional to the time spent on water/wastewater
services.
47. To Capital transfer increase of $995,012 relates to direct capitalization of labour
as referred to above in #46. A transfer (or cost allocation negative expense to
offset expense to Capital) is not required in 2022 as positions have be en directly
included in 2022 capital budget.
Fleet Services
48. The increase of $1,356,475 is primarily attributed to the increase in contributions
to fleet reserve as explained in #50 below. Internal rent revenue allocates fleet
departmental expenses to all other City departments utilizing fleet services,
bringing the fleet surplus/deficit to zero. Fleet service expenses are distributed to
other City departments through internal rent.
49. Increase in labour and wages is due to the inclusion of two full time positions, a
Safety, Training Compliance Officer and a Fleet and Equipment Services Person.
The Safety, Training Compliance Officer will ensure that City staff are compliant
with and SOPs OHSA, with accordance certification safety and health in
Manufacturer recommendations, reducing the risk of claims against the City. The
Equipment Services Person will be responsible for performing preventative
maintenance and repairs on equipment that does not require 310S and 310T
certification. Currently, Mechanics who have this certification are repairing this
equipment. This position will allow Mechanics to focus their efforts on equipment
that requires 310S and 310T certification.
50. To Special Purpose Reserve increase of $1,034,261 represents a larger
contribution to the fleet capital reserve to align with the City’s non-core asset
management plan. The fleet capital reserve should maintain an adequate balance
to fund the replacement of a fleet vehicle once it reaches the end of its useful life.
This increased contribution will assist in narrowing the gap that exists between
what is required and what is budgeted.
Attachment 5 – Municipal Works - Cemeteries and Parks Services Summaries
Cemetery Services
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51. Contracted services increased by $57,500 as to extend the City wide beautification
program to Cemetery services. All cemetery garden beds throughout the City will
be maintained by contracted services.
52. Increase in internal rent primarily related to increased contribution to fleet reserve
to fund future vehicle replacement for those vehicles providing Cemetery services.
This is best asset management practise.
Park Services
53. Decrease to labour and benefits as 2 full time positions have been directly
budgeted in the capital budget as included in the approved 2022 capital budget.
These positions relate directly to the development of capital assets and will
ultimately be capitalized. Budgeting these positions directly in the capital budget
allows for greater funding flexibility. This accounts for the significant variance in
the To Capital transfer account
54. Contracted Services increase of $69,700 due enhanced maintenance and repairs
to park assets. Under the Asset Management initiative, assets require adequate
repair and maintenance to cycles to be kept in good working condition for public
service. Also, a $10,000 increase has been recommended for the Fireman’s Park
Fee for Service as no increase has occurred since the inception of the lease.
55. Debt charges decreased by $59,833 as the 10-year debenture term ended in
2021 for capital improvements related to Patrick Cummings Park.
56. To Capital increase of $233,284 relates to direct capitalization of labour as
referred to in #53. Transfer is not required as positions now directly included in
approved 2022 capital budget.
57. To Capital Special Purpose Reserve increase of $307,219 relates to debt
charges provisions for Oakes Park Canada Summer Games capital improvements
and Fireman’s Park Phase 1 capital project as presented in the approved capital
budget November 16, 2021.
Attachment 6 – Municipal Works – Transportation Services Summaries
Transportation Services
58. Other revenue decrease due to the reallocation of bus bench advertising
contracts to the transit services area. Garbage receptacle and handrail advertising
contracts will remain in Transportation Services as other revenue.
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59. Increase in internal rent primarily related to increased contribution to fleet reserve
to fund future vehicle replacement for those vehicles providing Transportation
services. This is best asset management practise.
Attachment 7 – Transit Services Summaries
Transit Services Summary
60. Provincial grants decrease by $819,110 as the Ministry of Transportation of
Ontario did not continue the Safe Restart Funding program into 2022.
61. Revenue from Other Municipalities is anticipated to increase by $321,408 as
inter-municipal transit service levels will increase. IMT rates have also increased
to reflect inflation and increase operational costs no longer covered under the MTO
SRA funding program such as enhanced cleaning.
62. Sales and Goods for Resale in 33 1500 Transit outside Services are estimated
to increase as it is expected that fuel sales to GO Transit will increase as GO
Transit services will increase relative to 2021 with COVID pandemic restrictions
easing in 2022.
63. User Fees are expected to increase, primarily Intercity Upass trips are expected
to increase and regular transit cash fares as ridership increase with COVID
restrictions expected to ease.
64. To have zero tax levy impact, From Reserve Funds has increase $818,954 to
fund WEGO from the Falls Management Company FMC reserve. This reserved
will be used in successive years, until depleted, to fund the WEGO system with so
there is no tax levy impact. It is estimated this reserve will be depleted in 2 to 3
years.
65. Transit plan to use $689,374 more in Provincial Gas Tax in 2022. In the absence
of MTO SRA funding roughly $300K will be used to fund transit operations as
COVID pressures still remain. $389,000 will be used to fund approved debt
charges relating to the bus purchases earmarked in the 2021 capital budget.
66. The Materials increase of $153,813 is primarily due to increased fuel costs. The
increase is primarily due to the increase in average fuel prices applied to the
service hours planned under option 2.
67. Insurance premiums related to Transit have increased since the City renewed
its policy July 21, 2021, which was then 27%. Premiums are anticipated to increase
again July 1, 2022, by 30%. Total budgetary impact in 2022 is estimated to be
$440,000.
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68. Increase in Good for resale covered in #62.
69. Contracted services increased by $246,200 as repair and maintenance on aging
buses and bus shelters. Legal fees related to Transit services have also been
included under contracted services.
70. Fee for Service expense decreased by $132,056. Staff negotiated an agreement
with Chair a Van forecasting ridership levels and service hours based on 2021
actuals, while considering COVID restrictions to ease in 2022.
71. Debt charges increased by $389,374 as debt was approved for the purchase of
new buses included in the 2021 capital budget. As noted in #65 debt will be
funding using PGT.
Attachment 8 – Recreation and Cultural Services Summaries
Recreation Programs Summary
72. User fee increase of $378,252 due to the expansion of recreational services at
the MacBain Community Centre as outlined in report R&C-2021-12. New services
include aquatics and extended community programing. Older adult programs and
activities will be relocated from the Coronation Centre to the MacBain Centre. Also,
proposed is the replacement of the Museum’s Cultural program assistant part time
position with another full time Cultural Development Coordinator position at the
new Exchange.
73. Increase in labour and benefits primarily due to the increased service levels at
the MacBain Centre and the Exchange. As outlined in report R&C -2021-12 and
R&C-2021-15 staff have been approved to operate the new services to be pro vided
at the MacBain Centre and Exchange.
74. Materials increase of $66,489 related to the increased programming at the
MacBain Centre and Exchange.
75. Contracted services increase relates to new programing offered at MACBAIN
and the Exchange. Services such as pool maintenance costs, art installations,
market programming and security will be contracted out. Fee for service now
includes the Santa Claus Parade.
76. The decrease in Rents and Financial Expenses due to reallocation of expenses
related to the Culture Committee. For 2022 the expense budget has moved from
Recreational and Cultural Services area 761000 to the Culture Committee area
113010 – see note #1.
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Recreation Facilities Summary
77. Rents are anticipated to increase by $112,290 as the City will now be renting the
gymnasium as part of the MacBain programming, the gym had been formerly
operated by the YMCA. The utility portion of rent payments will also increase as
tenants move back in with easing pandemic restrictions.
78. Ice rentals at the Gale Centre and Chippawa Arenas are estimated to increase
$252,500 as pandemic restrictions are expected to ease during 2022
79. Development charges revenue increase of $989,637 is a result of the revised
financing approach approved in the 2022 capital budget. This approach utilizes
development charges on eligible projects, allowing the tax levy to fund other
reoccurring operational expenses.
80. Increase in labour and benefits of $312,620 primarily due to increase custodial
staff to maintain the MacBain Centre facility and new Exchange facility, includes 3
full time custodians and 3 part time custodians.
81. Reduction in materials primarily due to reallocating costs associated with pool
maintenance, formerly YMCA, to the MacBain pool programs service area 723100.
82. Utility consumption is expected to increase with expanded programming at the
new Exchange and MacBain Centre. Inflation on rates has also been considered
in the utility estimates.
83. The Contracted services increase relates to maintenance activities for the
Exchange (elevator, grounds, HVAC, etc.) Pest control and cleaning services
(noncustodial) are also included. $70,000 in security costs for the Gale Centre
have also been included as security guards will enforce pandemic entry rules
(check vaccination QR codes). Increase to snow plowing contracts due to
increased fuel prices and other inflationary pressures on service providers.
84. Debt charges increase as second draw on long term debt related to the Exchange
commences in 2022 for a term of 20 years.
Museum Services Summary
85. Decrease in Labour and Benefits due to replacement of the Museum’s Cultural
program assistant part time position with another full time Cultural Development
Coordinator position at the new Exchange from note #71.
Attachment 9 – Planning and Building Services Summaries
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Planning Services Summary
86. Increase in Labour and Benefits due to the inclusion of a one new full time Senior
Planner position to improve planning operations and meet future growth
requirements. The City has had the same staff complement (13 persons) for the
last 30 years and needs to expand services to keep pace with anticipated growth
and the increasing complexity of development. Over the next 30 years, the City is
expected to grow by 44,430 people requiring the construction of over 20,000 new
units of housing, approximately 674 units annually. The Policy Section and Current
Development Section are both in need of a Senior Planner, one has been deferred
to a future budget year.
Building Services Summary
87. Building permit revenue increase of $228,000 as construction activity is
anticipated to increase based on growth forecasts for the City and easing
restriction of the pandemic.
88. Special Purpose Reserve funding increase of $139, 12 7 to cover anticipated
deficit, before any transfer from reserve. Building costs are greater than building
non reserve revenue. Building permit rate review required as building revenues
should cover all costs to be sustainable. Annual Building surpluses can be
transferred to Building reserve to fund future capital/strategic requirements of
building services.
89. Labour and benefits increase of $491,123 includes four new positions to keep
pace with the volume of Building permit applications and h ave them processed
within legislated timeframes. One Building Permit Clerk, two Senior Building
Inspectors (fire/mechanical) and one Senior Plans Examiner (fire/mechanical). No
tax levy impact of additional positions as funded through permit revenues and/or
reserve.
Municipal Enforcement Services Summary
90. Increased overtime for Officers as there has been a large increase in the number
of complaints during the periods of pandemic restrictions. Estimate has been
adjusted closer to actual of the prior 2 years.
Facilities Services Summary
91. Increase in Labour and Benefits as three new full -time positions included, a
Facilities Service Clerk, Facilities Technologist and a Supervisor of Recreation
Facilities. The Facilities Services clerk is a priority as Facilities does not have any
administrative support. Administrative support will allow other staff in the
department to concentrate on core responsibilities such as condition assessments,
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preventative maintenance, service request tracking, asset management and
capital planning. The positions of Facilities Technologist and Supervisor of
Recreation Facilities were approved in report R&C-2021-12.
92. Increase in Debt Charges of $626,642 relate to repayment of 10 -year debt
approved for the capital improvements at the Service Center.
Attachment 10 – Business Development Services Summaries
Business Development Services Summary
93. Increase in Fee for Service of $1,156,551 is due to the reallocation of Niagara
Falls Ryerson Information Hub from External Transfers to Fee for Service. This is
considered Fee for Service as there is a formal contract in place for the City to
transfer payments to SPARK Innovation Education Centre Inc. for the purposes of
the NFRIH project.
94. The increase of Rents and Financial expenses of $120,000 relates to
development charge and building permit waivers provided by the City programs,
which are required to be funded according to provincial legislation. The tax levy
will fund building permit revenues and deferred development charge that has been
waived.
95. Please see note #92.
Financial Implications/Budget Impact
For the City to achieve all its goals as outlined in the proposed 2022 budget, with a
sustainable funding source, the tax levy increase requirement would be $10,864,052 or
a 14.5% increase – see attachment 11. When considering taxpayer affordability and the
underlying economic conditions caused by COVID and inflation increases, staff have
concluded that this is not practical.
Staff have proposed a 3.9% tax levy increase or $2,924,236. Without any adjustments
to the proposed budget, then $7,939,816 in re serve funding will need to be included in
the budget. Staff are recommending further adjustments of $1,420,000 to the budget.
These adjustments are comprised of:
1)Reduction in line painting as our municipal works team believes the service level can
be adjusted without adverse impact.
2)We would defer or reduce the adoption of financial policies related to improving fleet
reserves, debt servicing costs and development charge fee waivers.
With these recommendations the anticipated impact to reserves would be $6,519,816.
This will require the consolidation of existing reserves and deplete reserves to very low
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levels. Any decrease adjustments made to the budget (service cuts), would require less
reserve funding, while maintaining a 3.9% tax levy increase.
A multi-year plan will need to be created for the 2023 budget. This plan will consider
service level changes, tax increases, user fee increases and or other strategies. Staff
require more time to develop a comprehensive and well thought out multi-year plan. This
approach is not sustainable and significant changes will be required 2023.
Strategic/Departmental Alignment
This report is consistent with the following Council strategic commitments:
To be financially responsible to the residents of Niagara Falls by practicing prudent fiscal
management of existing resources and by making sound long-term choices that allow
core City programs and services to be sustainable now and into the future.
To be efficient and effective in our delivery of municipal services and use of resources
and accountable to our citizens and stakeholders
List of Attachments
Attachment 1 - City Council, Committees, Boards and Grants Summaries
Attachment 2 - Administrative Services Summaries
Attachment 3 - Fire Services Summaries
Attachment 4 - Municipal Works Summaries
Attachment 5 - Municipal Works - Cemeteries and Parks Summaries
Attachment 6 - Municipal Works - Transportation Services Summaries
Attachment 7 - Transit Services Summaries
Attachment 8 - Recreational and Cultural Services Summaries
Attachment 9- Planning Services Summaries
Attachment 10 - Business Development Services Summaries
Attachment 11 - City of Niagara Falls Summary of Revenue and Expenses
Written by:
Jon Leavens, Acting Director of Finance
Submitted by: Status:
Jason Burgess, CAO Approved
- 21 Jan
2022
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
City Council Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 592,169 579,079 13,090 2.26%
Employee Benefits Allocation 156,531 153,661 2,870 1.87%
Labour and Benefits 748,700 732,740 15,960 2.18%
Materials 64,110 61,710 2,400 3.89%
Advertising/News Release 15,000 15,000 0 0.00%
Insurance Premiums 859 753 106 14.08%
Conferences/Conventions 15,000 15,000 0 0.00%
Membership/Subscriptions 22,125 21,650 475 2.19%
Office Supplies 13,000 15,400 (2,400)(15.58%)
Materials 130,094 129,513 581 0.45%
Contracted Services 6,000 6,000 0 0.00%
External Transfers 60,000 60,000 0 0.00%
TOTAL EXPENSES 944,794 928,253 16,541 1.78%
Surplus/(Deficit)(944,794)(928,253)16,541 (1.78%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
User Fees 168,800 163,800 5,000 3.05%
Other Revenue 9,600 9,600 0 0.00%
Miscellaneous Revenue 178,400 173,400 5,000 2.88%
TOTAL REVENUE 178,400 173,400 5,000 2.88%
EXPENSES
Labour 70,051 66,598 3,453 5.18%
Employee Benefits Allocation 20,439 19,847 592 2.98%
Labour and Benefits 90,490 86,445 4,045 4.68%
Materials 74,750 70,850 3,900 5.50%
Professional Development 250 250 0 0.00%
Advertising/News Release 800 800 0 0.00%
Conferences/Conventions 3,800 1,400 2,400 171.43%
Materials 79,600 73,300 6,300 8.59%
Rents and Financial Expenses 80,000 10,000 70,000 700.00%[1]
TOTAL EXPENSES 250,090 169,745 10,345 6.09%
Surplus/(Deficit)(71,690)3,655 5,345 146.24%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 138,363 0 138,363 #DIV/0![2]
Internal Transfers 138,363 0 138,363 #DIV/0!
TOTAL REVENUE 138,363 0 138,363 #DIV/0!
EXPENSES
Fees for Service 5,304,080 4,970,529 333,551 6.71%[3]
Long Term Interest 14,095 16,059 (1,964)(12.23%)
Long Term Debt Principal 108,662 106,822 1,840 1.72%
Debt Charges 122,757 122,881 (124)(0.10%)
TOTAL EXPENSES 5,426,837 5,093,410 333,427 6.55%
Surplus/(Deficit)(5,288,474)(5,093,410)(195,064)3.83%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Reserve Funds 75,000 75,000 0 0.00%
TOTAL REVENUE 75,000 75,000 0 0.00%
EXPENSES
Materials 75,000 75,000 0 0.00%
Fees for Service 0 401,983 (401,983)(100.00%)[4]
Materials 75,000 476,983 (401,983)(84.28%)
External Transfers 451,983 50,000 401,983 803.97%[5]
TOTAL EXPENSES 526,983 526,983 0 0.00%
Surplus/(Deficit)(451,983)(451,983)0 0.00%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 75,000 300,000 (225,000)(75.00%)[6]
Internal Transfers 75,000 300,000 (225,000)(75.00%)
TOTAL REVENUE 75,000 300,000 (225,000)(75.00%)
EXPENSES
Labour 1,138,022 557,386 580,636 104.17%
Employee Benefits Allocation 268,457 115,735 152,722 131.96%
Labour and Benefits 1,406,479 673,121 733,358 108.95%[7]
Materials 331,500 334,000 (2,500)(0.75%)
Advertising/News Release 98,000 90,000 8,000 8.89%
Conferences/Conventions 19,500 14,100 5,400 38.30%
Membership/Subscriptions 5,685 8,635 (2,950)(34.16%)
Office Supplies 2,500 2,000 500 25.00%
Materials 457,185 448,735 8,450 1.88%
Contracted Services 88,950 71,000 17,950 25.28%[8]
External Transfers 95,000 0 95,000 #DIV/0![9]
Total Expenses 2,047,614 1,192,856 854,758 71.66%
Surplus/(Deficit)(1,972,614)(892,856)1,079,758 (120.93%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 250,000 195,000 55,000 28.21%[10]
User Fees 12,500 12,500 0 0.00%
Micellaneous Revenue 262,500 207,500 55,000 26.51%
From Special Purpose Reserves 220,000 0 220,000 #DIV/0![11]
TOTAL REVENUE 482,500 207,500 275,000 132.53%
EXPENSES
Labour 636,929 557,936 78,993 14.16%
Employee Benefits Allocation 186,072 168,935 17,137 10.14%
Overtime 10,000 2,500 7,500 300.00%
Labour and Benefits 833,001 729,371 103,630 14.21%[12]
Materials 287,000 166,000 121,000 72.89%
Professional Development 3,500 3,500 0 0.00%
Advertising/News Release 2,500 0 2,500 #DIV/0!
Conferences/Conventions 3,400 4,300 (900)(20.93%)
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 4,200 4,200 0 0.00%
Materials 301,600 179,000 122,600 68.49%[13]
Contracted Services 68,000 0 68,000 #DIV/0![14]
Rents and Financial Expenses 100,805 7,300 93,505 1280.89%[15]
Total Expenses 1,303,406 915,671 387,735 42.34%
Surplus/(Deficit)(820,906)(708,171)112,735 (15.92%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Taxation City General and Urban Service 73,805,417 73,002,044 803,373 1.10%[16]
Taxation Waste Management 8,212,513 7,802,522 409,991 5.25%[17]
Taxation Other Charges 1,150 1,150 0 0.00%
Payment in Lieu of Taxation 7,291,411 7,291,411 0 0.00%
Taxation 89,310,491 88,097,127 1,213,364 1.38%
Provincial Grants 401,100 937,800 (536,700)(57.23%)[18]
Grants 401,100 937,800 (536,700)(57.23%)
Casino 13,800,000 5,895,000 7,905,000 134.10%[19]
Investments 1,570,600 1,570,600 0 0.00%
Licences 44,365 44,365 0 0.00%
Other Revenue 3,719,250 3,259,250 460,000 14.11%[20]
Penalties and Interest 1,636,000 1,520,000 116,000 7.63%[21]
Provincial Offences Act 124,617 150,000 (25,383)(16.92%)
User Fees 235,000 245,000 (10,000)(4.08%)
Miscellaneous Revenue 21,129,832 12,684,215 8,445,617 66.58%
From Special Purpose Reserves 150,000 600,000 (450,000)(75.00%)[22]
From City Operating (Indirect Costs)590,384 1,347,746 (757,362)(56.19%)[23]
Internal Transfers 740,384 1,947,746 (1,207,362)(61.99%)
TOTAL REVENUE 111,581,807 103,666,888 7,914,919 7.63%
Financial Services Summary
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 2,332,936 2,141,316 191,620 8.95%
Employee Benefits Allocation 666,679 603,563 63,116 10.46%
Overtime 16,750 6,750 10,000 148.15%
Labour and Benefits 3,016,365 2,751,629 264,736 9.62%[24]
Materials 547,900 547,900 0 0.00%
Professional Development 3,500 3,500 0 0.00%
Insurance Premiums 202,679 206,354 (3,675)(1.78%)
Conferences/Conventions 10,350 9,950 400 4.02%
Membership/Subscriptions 9,125 8,995 130 1.45%
Office Supplies 21,800 21,800 0 0.00%
Materials 795,354 798,499 (3,145)(0.39%)
Contracted Services 8,660,873 8,196,881 463,992 5.66%[25]
Rents and Financial Expenses 82,200 222,460 (140,260)(63.05%)[26]
External Transfers 2,802,500 2,365,500 437,000 18.47%[27]
Internal Rent 10,929 12,938 (2,009)(15.53%)
To Capital 4,200,000 4,200,000 0 0.00%
To Reserve Funds 8,306,686 0 8,306,686 #DIV/0![28]
To Special Purpose Reserves 421,017 0 421,017 #DIV/0![29]
Internal Transfers 12,938,632 4,212,938 8,725,694 207.12%
Total Expenses 28,295,924 18,547,907 9,748,017 52.56%
Surplus/(Deficit)83,285,883 85,118,981 1,833,098 2.15%
Financial Services Summary - continued
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 150,000 150,000 0 0.00%
TOTAL REVENUE 150,000 150,000 0 0.00%
EXPENSES
Labour 2,136,337 1,964,450 171,887 8.75%
Employee Benefits Allocation 1,231,701 1,225,174 6,527 0.53%
Overtime 500 500 0 0.00%
Labour and Benefits 3,368,538 3,190,124 178,414 5.59%[30]
Materials 126,000 130,500 (4,500)(3.45%)
Professional Development 70,000 70,000 0 0.00%
Conferences/Conventions 4,000 3,000 1,000 33.33%
Membership/Subscriptions 3,200 3,200 0 0.00%
Office Supplies 4,200 6,700 (2,500)(37.31%)
Materials 207,400 213,400 (6,000)(2.81%)
Contracted Services 187,000 182,000 5,000 2.75%
H&S Compliance 5,000 3,000 2,000 66.67%
Contracted Services 192,000 185,000 7,000 3.78%
Total Expenses 3,767,938 3,588,524 179,414 5.00%
Surplus/(Deficit)(3,617,938)(3,438,524)179,414 (5.22%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 15,000 15,000 0 0.00%
Miscellaneous Revenue 15,000 15,000 0 0.00%
TOTAL REVENUE 15,000 15,000 0 0.00%
EXPENSES
Labour 1,285,477 1,151,042 134,435 11.68%
Employee Benefits Allocation 356,302 324,103 32,199 9.93%
Labour and Benefits 1,641,779 1,475,145 166,634 11.30%[31]
Materials 2,051,450 1,763,900 287,550 16.30%[32]
Professional Development 10,000 10,000 0 0.00%
Conferences/Conventions 3,500 3,500 0 0.00%
Membership/Subscriptions 1,500 2,000 (500)(25.00%)
Office Supplies 1,500 2,500 (1,000)(40.00%)
Materials 2,067,950 1,781,900 286,050 16.05%
Contracted Services 250 250 0 0.00%
Rents and Financial Expenses 47,620 42,620 5,000 11.73%
Total Expenses 3,757,599 3,299,915 457,684 13.87%
Surplus/(Deficit)(3,742,599)(3,284,915)457,684 (13.93%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
User Fees 82,000 82,000 0 0.00%
Miscellaneous Revenue 82,000 82,000 0 0.00%
TOTAL REVENUE 82,000 82,000 0 0.00%
EXPENSES
Labour 494,312 479,492 14,820 3.09%
Employee Benefits Allocation 121,667 66,877 54,790 81.93%[33]
Labour and Benefits 615,979 546,369 69,610 12.74%
Materials 37,000 32,500 4,500 13.85%
Professional Development 2,000 2,000 0 0.00%
Conferences/Conventions 2,500 2,500 0 0.00%
Membership/Subscriptions 15,000 11,500 3,500 30.43%
Office Supplies 4,500 2,500 2,000 80.00%
Materials 61,000 51,000 10,000 19.61%
Contracted Services 323,500 333,500 (10,000)(3.00%)
Total Expenses 1,000,479 930,869 69,610 7.48%
Surplus/(Deficit)(918,479)(848,869)69,610 (8.20%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Sales 10,000 10,000 0 0.00%
User Fees 24,000 24,000 0 0.00%
Miscellaneous Revenue 34,000 34,000 0 0.00%
From Development Charges 485,789 0 485,789 #DIV/0![34]
From Special Purpose Reserves 0 340,000 (340,000)(100.00%)[35]
Internal Transfers 485,789 340,000 145,789 42.88%
TOTAL REVENUE 519,789 374,000 145,789 38.98%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 17,559,629 16,474,426 1,085,203 6.59%
Employee Benefits Allocation 3,874,792 3,630,053 244,739 6.74%
Overtime 1,581,500 431,500 1,150,000 266.51%
Labour and Benefits 23,015,921 20,535,979 2,479,942 12.08%[36]
Materials 1,336,011 1,343,311 (7,300)(0.54%)
Professional Development 65,100 65,100 0 0.00%
Insurance Premiums 85,265 44,313 40,952 92.42%
Conferences/Conventions 25,800 22,500 3,300 14.67%
Goods for Resale 10,000 10,000 0 0.00%
Membership/Subscriptions 9,800 9,800 0 0.00%
Office Supplies 12,500 12,500 0 0.00%
Electricity 99,500 117,200 (17,700)(15.10%)
Water 24,030 23,350 680 2.91%
Natural Gas 44,600 44,200 400 0.90%
Materials 1,712,606 1,692,274 20,332 1.20%
Contracted Services 129,800 129,800 0 0.00%
Snow Plowing 15,000 15,000 0 0.00%
Contracted Services 144,800 144,800 0 0.00%
Rents and Financial Expenses 186,205 186,400 (195)(0.10%)
Long Term Interest 249,219 8,524 240,695 2823.73%
Long Term Debt Principal 236,569 355,311 (118,742)(33.42%)
Debt Charges 485,788 363,835 121,953 33.52%[37]
To Capital Special Purpose Reserves 29,655 0 29,655 #DIV/0!
Internal Rent 1,262,971 1,005,938 257,033 25.55%[38]
Internal Transfers 1,292,626 1,005,938 286,688 28.50%
TOTAL EXPENSES 26,837,946 23,929,226 2,908,720 12.16%
Surplus/(Deficit)(26,318,157)(23,555,226)2,762,931 (11.73%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 2,520,000 0 2,520,000 #DIV/0!
Internal Transfers 2,520,000 0 2,520,000 #DIV/0!
TOTAL REVENUE 2,520,000 0 2,520,000 #DIV/0!
EXPENSES
Contracted Services 2,520,000 0 2,520,000 #DIV/0!
TOTAL EXPENSES 2,520,000 0 2,520,000 #DIV/0!
Surplus/(Deficit)0 0 0 #DIV/0![39]
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Grants 55,000 55,000 0 0.00%
Other Revenue 110,000 110,000 0 0.00%
User Fees 38,000 31,000 7,000 22.58%
Miscellaneous Revenue 148,000 141,000 7,000 4.96%
TOTAL REVENUE 203,000 196,000 7,000 3.57%
EXPENSES
Labour 3,831,899 3,730,036 101,863 2.73%
Employee Benefits Allocation 1,052,557 992,883 59,674 6.01%
Overtime 96,500 95,500 1,000 1.05%
Labour and Benefits 4,980,956 4,818,419 162,537 3.37%
Materials 504,358 474,358 30,000 6.32%
Professional Development 15,200 23,100 (7,900)(34.20%)
Insurance Premiums 670,668 579,542 91,126 15.72%
Conferences/Conventions 2,500 0 2,500 #DIV/0!
Membership/Subscriptions 2,275 2,550 (275)(10.78%)
Office Supplies 6,000 6,000 0 0.00%
Water 8,790 8,700 90 1.03%
Materials 1,209,791 1,094,250 115,541 10.56%
Contracted Services 1,320,250 1,247,000 73,250 5.87%
Rents and Financial Expenses 102,600 37,000 65,600 177.30%[40]
Internal Rent 1,536,652 1,352,229 184,423 13.64%[41]
To Capital Special Purpose Reserves 308,790 0 308,790 #DIV/0![42]
Internal Transfers 1,845,442 1,352,229 493,213 36.47%
TOTAL EXPENSES 9,459,039 8,548,898 910,141 10.65%
Surplus/(Deficit)(9,256,039)(8,352,898)903,141 (10.81%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 35,000 35,000 0 0.00%
From Special Purpose Reserves 0 300,000 (300,000)(100.00%)[43]
TOTAL REVENUE 35,000 335,000 (300,000)(89.55%)
EXPENSES
Labour 1,374,490 1,351,099 23,391 1.73%
Employee Benefits Allocation 428,357 400,154 28,203 7.05%
Overtime 145,000 145,000 0 0.00%
Labour and Benefits 1,947,847 1,896,253 51,594 2.72%
Materials 717,150 696,900 20,250 2.91%
Professional Development 32,000 26,000 6,000 23.08%
Materials 749,150 722,900 26,250 3.63%
Contracted Services 411,100 428,000 (16,900)(3.95%)
Rents and Financial Expenses 155,975 156,000 (25)(0.02%)
Internal Rent 1,388,447 1,028,761 359,686 34.96%[44]
TOTAL EXPENSES 4,652,519 4,231,914 420,605 9.94%
Surplus/(Deficit)(4,617,519)(3,896,914)720,605 (18.49%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 24,000 24,000 0 0.00%
Miscellaneous Revenue 24,000 24,000 0 0.00%
TOTAL REVENUE 24,000 24,000 0 0.00%
EXPENSES
Materials 27,500 25,000 2,500 10.00%
Electricity 754,600 756,200 (1,600)(0.21%)
Materials 782,100 781,200 900 0.12%
Contracted Services 517,000 470,000 47,000 10.00%
Long Term Interest 14,876 17,316 (2,440)(14.09%)
Long Term Debt Principal 147,101 144,771 2,330 1.61%
Debt Charges 161,977 162,087 (110)(0.07%)
TOTAL EXPENSES 1,461,077 1,413,287 47,790 3.38%
Surplus/(Deficit)(1,437,077)(1,389,287)47,790 (3.44%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 1,328,500 1,161,920 166,580 14.34%[45]
User Fees 1,000 1,000 0 0.00%
Miscellaneous Revenue 1,329,500 1,162,920 166,580 14.32%
TOTAL REVENUE 1,329,500 1,162,920 166,580 14.32%
EXPENSES
Labour 1,333,265 2,086,602 (753,337)(36.10%)
Employee Benefits Allocation 405,659 569,921 (164,262)(28.82%)
Overtime 33,890 33,628 262 0.78%
Labour and Benefits 1,772,814 2,690,151 (917,337)(34.10%)[46]
Materials 38,040 39,045 (1,005)(2.57%)
Professional Development 25,000 29,305 (4,305)(14.69%)
Conferences/Conventions 18,300 18,340 (40)(0.22%)
Membership/Subscriptions 15,960 16,288 (328)(2.01%)
Office Supplies 7,000 7,500 (500)(6.67%)
Materials 104,300 110,478 (6,178)(5.59%)
Contracted Services 700,000 615,920 84,080 13.65%
Internal Rent 123,979 57,660 66,319 115.02%
To Capital 50,174 (955,012)1,005,186 (105.25%)[47]
Internal Transfers 174,153 (897,352)1,071,505 (119.41%)
TOTAL EXPENSES 2,751,267 2,519,197 232,070 9.21%
Surplus/(Deficit)(1,421,767)(1,356,277)65,490 (4.83%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From City Operating (Internal
Rent)6,344,743 4,988,268 1,356,475 27.19%[48]
TOTAL REVENUE 6,344,743 4,988,268 1,356,475 27.19%
EXPENSES
Labour 1,163,105 992,403 170,702 17.20%
Employee Benefits Allocation 345,024 287,396 57,628 20.05%
Overtime 30,000 35,000 (5,000)(14.29%)
Labour and Benefits 1,538,129 1,314,799 223,330 16.99%[49]
Materials 1,482,300 1,482,300 0 0.00%
Professional Development 8,000 8,000 0 0.00%
Insurance Premiums 208,976 140,557 68,419 48.68%
Membership/Subscriptions 3,300 2,800 500 17.86%
Office Supplies 300 300 0 0.00%
Materials 1,702,876 1,633,957 68,919 4.22%
Contracted Services 299,500 290,500 9,000 3.10%
Rents and Financial Expenses 28,800 28,800 0 0.00%
Internal Rent 183,072 162,107 20,965 12.93%
To Special Purpose Reserves 2,592,366 1,558,105 1,034,261 66.38%[50]
Internal Transfers 2,775,438 1,720,212 1,055,226 61.34%
TOTAL EXPENSES 6,344,743 4,988,268 1,356,475 27.19%
Surplus/(Deficit)0 0 0 #DIV/0!
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Storm Maintenance Services
Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Development Charges 1,663 1,663 0 0.00%
Internal Transfers 1,663 1,663 0 0.00%
TOTAL REVENUE 1,663 1,663 0 0.00%
EXPENSES
Labour 204,241 198,364 5,877 2.96%
Employee Benefits Allocation 59,990 58,266 1,724 2.96%
Overtime 2,500 2,500 0 0.00%
Labour and Benefits 266,731 259,130 7,601 2.93%
Materials 33,500 33,000 500 1.52%
Contracted Services 182,850 147,500 35,350 23.97%
Rents and Financial Expenses 3,500 3,500 0 0.00%
Internal Rent 55,449 26,242 29,207 111.30%
TOTAL EXPENSES 542,030 469,372 72,658 15.48%
Surplus/(Deficit)(540,367)(467,709)72,658 (15.53%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Donations 25,000 25,000 0 0.00%
Investments 170,000 170,000 0 0.00%
Service Charges 5,000 3,250 1,750 53.85%
Sales 251,700 251,700 0 0.00%
User Fees 475,000 475,000 0 0.00%
Miscellaneous Revenue 926,700 924,950 1,750 0.19%
TOTAL REVENUE 926,700 924,950 1,750 0.19%
EXPENSES
Labour 1,040,528 1,012,494 28,034 2.77%
Employee Benefits Allocation 296,330 287,290 9,040 3.15%
Overtime 27,000 29,500 (2,500)(8.47%)
Labour and Benefits 1,363,858 1,329,284 34,574 2.60%
Materials 200,250 172,000 28,250 16.42%
Professional Development 5,500 5,500 0 0.00%
Insurance Premiums 13,730 9,753 3,977 40.78%
Conferences/Conventions 5,000 5,000 0 0.00%
Goods for Resale 23,700 23,700 0 0.00%
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 3,000 3,000 0 0.00%
Electricity 11,700 11,400 300 2.63%
Water 9,050 9,560 (510)(5.33%)
Natural Gas 10,200 15,100 (4,900)(32.45%)
Materials 283,130 256,013 27,117 10.59%
Contracted Services 237,620 180,120 57,500 31.92%[51]
H & S Compliance 3,500 3,500 0 0.00%
Contracted Services 241,120 183,620 57,500 31.31%
Rents and Financial Expenses 36,000 36,000 0 0.00%
Internal Rent 269,849 213,693 56,156 26.28%[52]
TOTAL EXPENSES 2,193,957 2,018,610 175,347 8.69%
Surplus/(Deficit)(1,267,257)(1,093,660)173,597 (15.87%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Parks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 3,000 0 3,000 #DIV/0!
Other Revenue 25,000 25,000 0 0.00%
User Fees 42,750 42,750 0 0.00%
Miscellaneous Revenue 70,750 67,750 3,000 4.43%
TOTAL REVENUE 70,750 67,750 3,000 4.43%
EXPENSES
Labour 1,148,744 1,311,113 (162,369)(12.38%)
Employee Benefits Allocation 340,639 327,174 13,465 4.12%
Overtime 30,000 20,000 10,000 50.00%
Labour and Benefits 1,519,383 1,658,287 (138,904)(8.38%)[53]
Insurance Premiums 45,584 38,014 7,570 19.91%
Materials 280,968 261,142 19,826 7.59%
Professional Development 6,000 6,000 0 0.00%
Membership/Subscriptions 6,275 6,275 0 0.00%
Office Supplies 250 250 0 0.00%
Electricity 61,700 66,600 (4,900)(7.36%)
Water 195,580 193,630 1,950 1.01%
Natural Gas 3,400 3,400 0 0.00%
Materials 599,757 575,311 24,446 4.25%
Contracted Services 327,250 266,800 60,450 22.66%
Fees for Service 30,000 20,750 9,250 44.58%
Contracted Services 357,250 287,550 69,700 24.24%[54]
Rents and Financial Expenses 12,146 12,146 0 0.00%
Long Term Interest 0 1,401 (1,401)(100.00%)
Long Term Debt Principal 0 58,432 (58,432)(100.00%)
Debt Charges 0 59,833 (59,833)(100.00%)[55]
Internal Rent 305,483 244,603 60,880 24.89%
To Capital 0 (233,284)233,284 (100.00%)[56]
To Capital Special Purpose Reserves 307,219 0 307,219 #DIV/0![57]
Internal Transfers 612,702 11,319 601,383 5313.04%
TOTAL EXPENSES 3,101,238 2,604,446 496,792 19.07%
Surplus/(Deficit)(3,030,488)(2,536,696)493,792 (19.47%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 28,200 41,000 (12,800)(31.22%)[58]
Permits 2,000 2,000 0 0.00%
Miscellaneous Revenue 30,200 43,000 (12,800)(29.77%)
TOTAL REVENUE 30,200 43,000 (12,800)(29.77%)
EXPENSES
Labour 1,297,138 1,284,683 12,455 0.97%
Employee Benefits Allocation 241,696 233,989 7,707 3.29%
Overtime 14,200 14,000 200 1.43%
Labour and Benefits 1,553,034 1,532,672 20,362 1.33%
Materials 156,480 171,680 (15,200)(8.85%)
Professional Development 7,423 7,423 0 0.00%
Conferences/Conventions 4,500 8,500 (4,000)(47.06%)
Membership/Subscriptions 3,350 3,350 0 0.00%
Electricity 38,800 40,400 (1,600)(3.96%)
Materials 210,553 231,353 (20,800)(8.99%)
Contracted Services 714,201 704,300 9,901 1.41%
Contracted Services 714,201 704,300 9,901 1.41%
Internal Transfers 98,521 68,845 29,676 43.11%[59]
TOTAL EXPENSES 2,576,309 2,537,170 39,139 1.54%
Surplus/(Deficit)(2,546,109)(2,494,170)51,939 (2.08%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 0 819,110 (819,110)(100.00%)[60]
Other Municipalities 2,883,208 2,561,800 321,408 12.55%[61]
Other Revenue 1,624,515 1,604,417 20,098 1.25%
Rents 28,164 47,720 (19,556)(40.98%)
Sales 456,425 175,500 280,925 160.07%[62]
User Fees 1,440,500 1,163,800 276,700 23.78%[63]
Miscellaneous Revenue 3,549,604 2,991,437 558,167 18.66%
From Reserve Funds 1,525,640 706,686 818,954 115.89%[64]
From Gas Tax Reserve Fund 2,586,974 1,897,600 689,374 36.33%[65]
Internal Transfers 4,112,614 2,604,286 1,508,328 57.92%
TOTAL REVENUE 10,545,426 8,976,633 1,568,793 17.48%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transit Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 8,061,708 7,806,206 255,502 3.27%
Employee Benefits Allocation 2,606,752 2,480,804 125,948 5.08%
Overtime 115,000 170,000 (55,000)(32.35%)
Labour and Benefits 10,783,460 10,457,010 326,450 3.12%
Materials 3,339,976 3,186,163 153,813 4.83%[66]
Professional Development 55,000 55,000 0 0.00%
Advertising/News Release 27,000 32,000 (5,000)(15.63%)
Insurance Premiums 1,167,124 726,406 440,718 60.67%[67]
Goods for Resale 445,323 164,000 281,323 171.54%[68]
Electricity 287,700 290,400 (2,700)(0.93%)
Water 39,860 39,470 390 0.99%
Natural Gas 111,000 109,600 1,400 1.28%
Conferences/Conventions 1,500 1,500 0 0.00%
Membership/Subscriptions 12,150 12,150 0 0.00%
Office Supplies 9,000 9,000 0 0.00%
Materials 5,495,633 4,625,689 869,944 18.81%
Contracted Services 1,206,200 960,000 246,200 25.65%[69]
H & S Compliance 3,500 3,500 0 0.00%
Snow Plowing 40,000 40,000 0 0.00%
Fees for Service 514,701 646,757 (132,056)(20.42%)[70]
Contracted Services 1,764,401 1,650,257 114,144 6.92%
Rents and Financial Expenses 43,900 43,900 0 0.00%
Long Term Interest 80,361 0 80,361 #DIV/0!
Long Term Debt Principal 309,013 0 309,013 #DIV/0!
Debt Charges 389,374 0 389,374 #DIV/0![71]
To Capital 196,667 196,667 0 0.00%
Internal Transfers 196,667 196,667 0 0.00%
TOTAL EXPENSES 18,673,435 16,973,523 1,699,912 10.02%
Surplus/(Deficit)(8,128,009)(7,996,890)131,119 (1.64%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 42,700 42,700 0 0.00%
Grants 42,700 42,700 0 0.00%
Café Sales 0 15,122 (15,122)(100.00%)
Donations 20,000 30,000 (10,000)(33.33%)
Other Revenue 2,312 5,348 (3,036)(56.77%)
Rents 29,856 8,856 21,000 237.13%
Sales 3,130 3,130 0 0.00%
User Fees 438,158 59,906 378,252 631.41%[72]
Miscellaneous Revenue 493,456 122,362 371,094 303.28%
TOTAL REVENUE 536,156 165,062 371,094 224.82%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 2,120,853 1,446,078 674,775 46.66%
Employee Benefits Allocation 503,654 363,082 140,572 38.72%
Overtime 13,500 13,500 0 0.00%
Labour and Benefits 2,638,007 1,822,660 815,347 44.73%[73]
Materials 228,175 168,209 59,966 35.65%
Professional Development 5,750 1,000 4,750 475.00%
Advertising/News Release 12,000 3,500 8,500 242.86%
Insurance Premiums 3,407 3,259 148 4.54%
Conferences/Conventions 12,500 8,100 4,400 54.32%
Membership/Subscriptions 3,475 3,475 0 0.00%
Goods for Resale 1,000 12,275 (11,275)(91.85%)
Office Supplies 19,448 19,448 0 0.00%
Materials 285,755 219,266 66,489 30.32%[74]
Contracted Services 76,100 7,760 68,340 880.67%
Fees for Service 271,749 248,058 23,691 9.55%
Contracted Services 347,849 255,818 92,031 35.98%[75]
Rents and Financial Expenses 28,676 96,676 (68,000)(70.34%)[76]
TOTAL EXPENSES 3,300,287 2,394,420 905,867 37.83%
Surplus/(Deficit)(2,764,131)(2,229,358)534,773 (23.99%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 63,051 15,700 47,351 301.60%
Rents 195,188 82,898 112,290 135.46%[77]
User Fees 1,635,000 1,382,500 252,500 18.26%[78]
Miscellaneous Revenue 1,893,239 1,481,098 412,141 27.83%
From Development Charges 989,637 0 989,637 #DIV/0![79]
Internal Transfers 989,637 0 989,637 #DIV/0!
TOTAL REVENUE 2,882,876 1,481,098 1,401,778 94.64%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 1,945,920 1,791,113 154,807 8.64%
Employee Benefits Allocation 525,124 436,505 88,619 20.30%
Overtime 74,000 74,000 0 0.00%
Labour and Benefits 2,545,044 2,301,618 243,426 10.58%[80]
Materials 201,125 270,324 (69,199)(25.60%)[81]
Professional Development 8,000 8,000 0 0.00%
Advertising/News Release 3,000 7,000 (4,000)(57.14%)
Insurance Premiums 263,395 223,832 39,563 17.68%
Office Supplies 2,500 2,500 0 0.00%
Electricity 1,100,400 990,375 110,025 11.11%[82]
Water 391,246 221,950 169,296 76.28%[82]
Natural Gas 314,933 257,057 57,876 22.51%[82]
Materials 2,284,599 1,981,038 303,561 15.32%
Contracted Services 360,452 236,197 124,255 52.61%
H&S Compliance 17,750 16,000 1,750 10.94%
Snow Plowing 120,000 75,000 45,000 60.00%
Contracted Services 498,202 327,197 171,005 52.26%[83]
Rents and Financial Expenses 95,000 87,200 7,800 8.94%
Long Term Interest 1,677,407 1,672,243 5,164 0.31%
Long Term Debt Principal 2,097,331 1,886,870 210,461 11.15%
Debt Charges 3,774,738 3,559,113 215,625 6.06%[84]
Internal Rent 175,245 144,925 30,320 20.92%
TOTAL EXPENSES 9,372,828 8,401,091 971,737 11.57%
Surplus/(Deficit)(6,489,952)(6,919,993)(430,041)6.21%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Museum Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 36,662 36,662 0 0.00%
Grants 36,662 36,662 0 0.00%
Donations 1,000 1,000 0 0.00%
Rents 500 500 0 0.00%
Sales 5,000 5,000 0 0.00%
User Fees 18,000 7,600 10,400 136.84%
Miscellaneous Revenue 24,500 14,100 10,400 73.76%
TOTAL REVENUE 61,162 50,762 10,400 20.49%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Museum Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 663,086 677,667 (14,581)(2.15%)
Employee Benefits Allocation 178,534 179,072 (538)(0.30%)
Overtime 2,000 2,000 0 0.00%
Labour and Benefits 843,620 858,739 (15,119)(1.76%)[85]
Materials 131,100 147,100 (16,000)(10.88%)
Professional Development 1,650 1,650 0 0.00%
Advertising/News Release 26,050 25,650 400 1.56%
Insurance Premiums 8,066 6,734 1,332 19.78%
Conferences/Conventions 4,800 4,800 0 0.00%
Membership/Subscriptions 4,178 4,178 0 0.00%
Office Supplies 4,700 4,250 450 10.59%
Electricity 64,600 64,600 0 0.00%
Water 8,160 6,800 1,360 20.00%
Natural Gas 15,400 16,000 (600)(3.75%)
Materials 268,704 281,762 (13,058)(4.63%)
Contracted Services 86,979 79,081 7,898 9.99%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 4,000 4,000 0 0.00%
Contracted Services 101,479 93,581 7,898 8.44%
Rents and Financial Expenses 1,300 1,300 0 0.00%
Long Term Interest 9,190 17,671 (8,481)(47.99%)
Long Term Debt Principal 330,000 330,000 0 0.00%
Debt Charges 339,190 347,671 (8,481)(2.44%)
TOTAL EXPENSES 1,554,293 1,583,053 (28,760)(1.82%)
Surplus/(Deficit)(1,493,131)(1,532,291)(39,160)2.56%
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 12,600 12,000 600 5.00%
User Fees 346,500 330,000 16,500 5.00%
Miscellaneous Revenue 359,100 342,000 17,100 5.00%
From Special Purpose Reserves 0 20,000 (20,000)(100.00%)
Internal Transfers 0 20,000 (20,000)(100.00%)
TOTAL REVENUE 359,100 362,000 (2,900)(0.80%)
EXPENSES
Labour 1,123,904 998,087 125,817 12.61%
Employee Benefits Allocation 287,530 229,472 58,058 25.30%
Overtime 5,000 2,240 2,760 123.21%
Labour and Benefits 1,416,434 1,229,799 186,635 15.18%[86]
Materials 4,000 2,000 2,000 100.00%
Professional Development 3,000 3,000 0 0.00%
Conferences/Conventions 9,850 7,500 2,350 31.33%
Membership/Subscriptions 7,000 7,105 (105)(1.48%)
Office Supplies 7,900 7,900 0 0.00%
Materials 31,750 27,505 4,245 15.43%
Contracted Services 80,000 80,000 0 0.00%
Internal Rent 7,916 4,096 3,820 93.26%
Internal Transfers 7,916 4,096 3,820 93.26%
TOTAL EXPENSES 1,536,100 1,341,400 194,700 14.51%
Surplus/(Deficit)(1,177,000)(979,400)197,600 (20.18%)
Page 47 of 53
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 28,000 33,000 (5,000)(15.15%)
Permits 1,800,000 1,572,000 228,000 14.50%[87]
User Fees 5,000 5,000 0 0.00%
Miscellaneous Revenue 1,833,000 1,610,000 223,000 13.85%
From Special Purpose Reserves 755,210 616,083 139,127 22.58%[88]
TOTAL REVENUE 2,588,210 2,226,083 362,127 16.27%
EXPENSES
Labour 1,676,956 1,298,092 378,864 29.19%
Employee Benefits Allocation 462,744 350,485 112,259 32.03%
Overtime 2,000 2,000 0 0.00%
Labour and Benefits 2,141,700 1,650,577 491,123 29.75%[89]
Materials 21,300 20,132 1,168 5.80%
Professional Development 5,000 5,000 0 0.00%
Insurance Premiums 31,414 26,034 5,380 20.67%
Conferences/Conventions 2,400 5,000 (2,600)(52.00%)
Goods for Resale 500 500 0 0.00%
Membership/Subscriptions 9,677 9,346 331 3.54%
Office Supplies 5,000 6,000 (1,000)(16.67%)
Materials 75,291 72,012 3,279 4.55%
Contracted Services 46,550 194,350 (147,800)(76.05%)
Internal Rent 49,669 34,144 15,525 45.47%
Indirect Costs 275,000 275,000 0 0.00%
Internal Transfers 324,669 309,144 15,525 5.02%
TOTAL EXPENSES 2,588,210 2,226,083 362,127 16.27%
Surplus/(Deficit)0 0 0 #DIV/0!
Page 48 of 53
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Fines 500 500 0 0.00%
User Fees 99,500 99,500 0 0.00%
Miscellaneous Revenue 100,000 100,000 0 0.00%
From Reserve Funds 11,000 11,000 0 0.00%
Internal Transfers 11,000 11,000 0 0.00%
TOTAL REVENUE 111,000 111,000 0 0.00%
EXPENSES
Labour 778,344 757,886 20,458 2.70%
Employee Benefits Allocation 210,153 202,194 7,959 3.94%
Overtime 15,000 5,000 10,000 200.00%[90]
Labour and Benefits 1,003,497 965,080 38,417 3.98%
Materials 12,400 12,400 0 0.00%
Professional Development 9,000 9,000 0 0.00%
Conferences/Conventions 1,630 1,730 (100)(5.78%)
Membership/Subscriptions 4,475 4,158 317 7.62%
Office Supplies 2,000 1,000 1,000 100.00%
Materials 29,505 28,288 1,217 4.30%
Contracted Services 133,550 131,050 2,500 1.91%
Fees for Service 556,670 530,689 25,981 4.90%
Contracted Services 690,220 661,739 28,481 4.30%
Rents and Financial Expenses 11,820 11,000 820 7.45%
Internal Rent 58,752 45,379 13,373 29.47%
Internal Transfers 58,752 45,379 13,373 29.47%
TOTAL EXPENSES 1,793,794 1,711,486 82,308 4.81%
Surplus/(Deficit)(1,682,794)(1,600,486)82,308 (5.14%)
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Facilities Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Rents 83,993 82,230 1,763 2.14%
Miscellaneous Revenue 83,993 82,230 1,763 2.14%
TOTAL REVENUE 83,993 82,230 1,763 2.14%
EXPENSES
Labour 875,080 635,391 239,689 37.72%
Employee Benefits Allocation 252,074 182,143 69,931 38.39%
Overtime 5,000 2,000 3,000 150.00%
Labour and Benefits 1,132,154 819,534 312,620 38.15%[91]
Materials 105,700 126,900 (21,200)(16.71%)
Professional Development/Workshops 1,000 1,000 0 0.00%
Insurance Premiums 5,864 5,184 680 13.12%
Membership/Subscriptions 1,407 788 619 78.55%
Office Supplies 1,200 1,000 200 20.00%
Electricity 201,800 215,555 (13,755)(6.38%)
Water 30,370 30,230 140 0.46%
Natural Gas 52,000 53,325 (1,325)(2.48%)
Materials 399,341 433,982 (34,641)(7.98%)
Contracted Services 443,610 436,110 7,500 1.72%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 12,000 13,000 (1,000)(7.69%)
Contracted Services 466,110 459,610 6,500 1.41%
Long Term Interest 199,938 78,097 121,841 156.01%
Long Term Debt Principal 885,924 381,123 504,801 132.45%
Debt Charges 1,085,862 459,220 626,642 136.46%[92]
Internal Rent 57,663 36,648 21,015 57.34%
TOTAL EXPENSES 3,141,130 2,208,994 932,136 42.20%
Surplus/(Deficit)(3,057,137)(2,126,764)930,373 (43.75%)
Page 50 of 53
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Federal Grants 1,383,246 1,370,773 12,473 0.91%
Provincial Grants 178,844 210,844 (32,000)(15.18%)
Other Municipalities 0 17,624 (17,624)(100.00%)
Grants 1,562,090 1,599,241 (37,151)(2.32%)
Investment Income 783,245 770,773 12,472 1.62%
Other Revenue 15,000 42,500 (27,500)(64.71%)
Miscellaneous Revenue 798,245 813,273 (15,028)(1.85%)
TOTAL REVENUE 2,360,335 2,412,514 (52,179)(2.16%)
EXPENSES
Labour 617,180 671,546 (54,366)(8.10%)
Employee Benefits Allocation 171,951 170,862 1,089 0.64%
Labour and Benefits 789,131 842,408 (53,277)(6.32%)
Materials 143,500 143,500 0 0.00%
Professional Development 3,800 3,800 0 0.00%
Advertising/News Release 55,750 55,750 0 0.00%
Insurance Premiums 25 22 3 13.64%
Conferences/Conventions 4,600 5,100 (500)(9.80%)
Membership/Subscriptions 3,800 3,800 0 0.00%
Office Supplies 7,000 7,000 0 0.00%
Materials 218,475 218,972 (497)(0.23%)
Contracted Services 1,090,359 1,084,940 5,419 0.50%
Fees for Service 1,151,132 0 1,151,132 #DIV/0!
Contracted Services 2,241,491 1,084,940 1,156,551 106.60%[93]
Rents and Financial Expenses 190,225 70,225 120,000 170.88%[94]
External Transfers 0 1,131,606 (1,131,606)(100.00%)[95]
Internal Rent 14,537 11,999 2,538 21.15%
Internal Transfers 14,537 11,999 2,538 21.15%
TOTAL EXPENSES 3,453,859 3,360,150 93,709 2.79%
Surplus/(Deficit)(1,093,524)(947,636)145,888 (15.39%)
Business Development Summary
Page 51 of 53
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Taxation City General and Urban 73,805,417 73,002,044 803,373 1.10%
Taxation Waste Management 8,212,513 7,802,522 409,991 5.25%
Taxation Other Charges 1,150 1,150 0 0.00%
Payment in Lieu of Taxation 7,291,411 7,291,411 0 0.00%
Taxation 89,310,491 88,097,127 1,213,364 1.38%
Federal Grants 1,383,246 1,370,773 12,473 0.91%
Provincial Grants 659,306 2,047,116 (1,387,810)(67.79%)
Grants 55,000 55,000 0 0.00%
Other Municipalities 2,883,208 2,579,424 303,784 11.78%
Grants 4,980,760 6,052,313 (1,071,553)(17.70%)
Café Sales 0 15,122 (15,122)(100.00%)
Casino 13,800,000 5,895,000 7,905,000 134.10%
Donations 46,000 56,000 (10,000)(17.86%)
Fines 500 500 0 0.00%
Investments 2,523,845 2,511,373 12,472 0.50%
Licences 309,965 251,365 58,600 23.31%
Other Revenue 7,177,428 6,531,735 645,693 9.89%
Penalties and Interest 1,636,000 1,520,000 116,000 7.63%
Permits 1,802,000 1,574,000 228,000 14.49%
Provincial Offences Act 124,617 150,000 (25,383)(16.92%)
Rents 337,701 222,204 115,497 51.98%
Sales 726,255 445,330 280,925 63.08%
Service Charges 5,000 3,250 1,750 53.85%
User Fees 5,061,708 4,125,356 936,352 22.70%
Miscellaneous Revenue 33,551,019 23,301,235 10,249,784 43.99%
From Special Purpose Reserves 3,858,573 2,176,083 1,682,490 77.32%
From Reserve Funds 1,611,640 792,686 818,954 103.31%
From Gas Tax Reserve Fund 2,586,974 1,897,600 689,374 36.33%
From Development Charges 1,477,089 1,663 1,475,426 88720.75%
From City Operating (Indirect Costs)590,384 1,347,746 (757,362)(56.19%)
From City Operating (Internal Rent)6,344,743 4,988,268 1,356,475 27.19%
Internal Transfers 16,469,403 11,204,046 5,265,357 47.00%
TOTAL REVENUE 144,311,673 128,654,721 15,656,952 12.17%
Page 52 of 53
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 55,502,303 52,020,585 3,481,718 6.69%
Employee Benefits Allocation 15,251,408 14,059,640 1,191,768 8.48%
Overtime 2,219,340 1,087,118 1,132,222 104.15%
Labour and Benefits 72,973,051 67,167,343 5,805,708 8.64%
Materials 12,558,543 11,957,824 600,719 5.02%
Professional Development 345,673 347,128 (1,455)(0.42%)
Advertising/News Release 240,100 229,700 10,400 4.53%
Insurance Premiums 2,707,056 2,010,757 696,299 34.63%
Conferences/Conventions 155,430 141,820 13,610 9.60%
Goods for Resale 480,523 210,475 270,048 128.30%
Membership/Subscriptions 145,757 144,043 1,714 1.19%
Office Supplies 139,498 142,748 (3,250)(2.28%)
Materials 16,772,580 15,184,495 1,588,085 10.46%
Electricity 2,620,800 2,552,730 68,070 2.67%
Water 707,086 533,690 173,396 32.49%
Natural Gas 551,533 498,682 52,851 10.60%
Utilities 3,879,419 3,585,102 294,317 8.21%
Contracted Services 20,217,944 16,479,059 3,738,885 22.69%
H&S Compliance 50,750 47,000 3,750 7.98%
Snow Plowing 191,000 147,000 44,000 29.93%
Fees for Service 7,828,332 6,818,766 1,009,566 14.81%
Contracted Services 28,288,026 23,491,825 4,796,201 20.42%
Rents and Financial Expenses 1,206,772 1,052,527 154,245 14.65%
Long Term Interest 2,245,086 1,811,311 433,775 23.95%
Long Term Debt Principal 4,114,600 3,263,329 851,271 26.09%
Debt Charges 6,359,686 5,074,640 1,285,046 25.32%
External Transfers 3,409,483 3,607,106 (197,623)(5.48%)
Internal Rent 5,599,134 4,450,207 1,148,927 25.82%
Indirect Costs 275,000 275,000 0 0.00%
To Capital 4,446,841 3,208,371 1,238,470 38.60%
To Capital Special Purpose Reserves 645,664 0 645,664 #DIV/0!
To Reserve Funds 8,306,686 0 8,306,686 #DIV/0!
To Special Purpose Reserves 3,013,383 1,558,105 1,455,278 93.40%
Internal Transfers 22,286,708 9,491,683 12,795,025 134.80%
TOTAL EXPENSES 155,175,725 128,654,721 26,521,004 20.61%
Surplus/(Deficit)(10,864,052)0 10,864,052 #DIV/0!
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TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
City Council Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 592,169 579,079 13,090 2.26%
Employee Benefits Allocation 156,531 153,661 2,870 1.87%
Labour and Benefits 748,700 732,740 15,960 2.18%
Materials 64,110 61,710 2,400 3.89%
Advertising/News Release 15,000 15,000 0 0.00%
Insurance Premiums 859 753 106 14.08%
Conferences/Conventions 15,000 15,000 0 0.00%
Membership/Subscriptions 22,125 21,650 475 2.19%
Office Supplies 13,000 15,400 (2,400)(15.58%)
Materials 130,094 129,513 581 0.45%
Contracted Services 6,000 6,000 0 0.00%
External Transfers 60,000 60,000 0 0.00%
TOTAL EXPENSES 944,794 928,253 16,541 1.78%
Surplus/(Deficit)(944,794)(928,253)16,541 (1.78%)
Page 262 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
User Fees 168,800 163,800 5,000 3.05%
Other Revenue 9,600 9,600 0 0.00%
Miscellaneous Revenue 178,400 173,400 5,000 2.88%
TOTAL REVENUE 178,400 173,400 5,000 2.88%
EXPENSES
Labour 70,051 66,598 3,453 5.18%
Employee Benefits Allocation 20,439 19,847 592 2.98%
Labour and Benefits 90,490 86,445 4,045 4.68%
Materials 74,750 70,850 3,900 5.50%
Professional Development 250 250 0 0.00%
Advertising/News Release 800 800 0 0.00%
Conferences/Conventions 3,800 1,400 2,400 171.43%
Materials 79,600 73,300 6,300 8.59%
Rents and Financial Expenses 80,000 10,000 70,000 700.00%[1]
TOTAL EXPENSES 250,090 169,745 10,345 6.09%
Surplus/(Deficit)(71,690)3,655 5,345 146.24%
Page 263 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 138,363 0 138,363 #DIV/0![2]
Internal Transfers 138,363 0 138,363 #DIV/0!
TOTAL REVENUE 138,363 0 138,363 #DIV/0!
EXPENSES
Fees for Service 5,304,080 4,970,529 333,551 6.71%[3]
Long Term Interest 14,095 16,059 (1,964)(12.23%)
Long Term Debt Principal 108,662 106,822 1,840 1.72%
Debt Charges 122,757 122,881 (124)(0.10%)
TOTAL EXPENSES 5,426,837 5,093,410 333,427 6.55%
Surplus/(Deficit)(5,288,474)(5,093,410)(195,064)3.83%
Page 264 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Reserve Funds 75,000 75,000 0 0.00%
TOTAL REVENUE 75,000 75,000 0 0.00%
EXPENSES
Materials 75,000 75,000 0 0.00%
Fees for Service 0 401,983 (401,983)(100.00%)[4]
Materials 75,000 476,983 (401,983)(84.28%)
External Transfers 451,983 50,000 401,983 803.97%[5]
TOTAL EXPENSES 526,983 526,983 0 0.00%
Surplus/(Deficit)(451,983)(451,983)0 0.00%
Page 265 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 75,000 300,000 (225,000)(75.00%)[6]
Internal Transfers 75,000 300,000 (225,000)(75.00%)
TOTAL REVENUE 75,000 300,000 (225,000)(75.00%)
EXPENSES
Labour 1,138,022 557,386 580,636 104.17%
Employee Benefits Allocation 268,457 115,735 152,722 131.96%
Labour and Benefits 1,406,479 673,121 733,358 108.95%[7]
Materials 331,500 334,000 (2,500)(0.75%)
Advertising/News Release 98,000 90,000 8,000 8.89%
Conferences/Conventions 19,500 14,100 5,400 38.30%
Membership/Subscriptions 5,685 8,635 (2,950)(34.16%)
Office Supplies 2,500 2,000 500 25.00%
Materials 457,185 448,735 8,450 1.88%
Contracted Services 88,950 71,000 17,950 25.28%[8]
External Transfers 95,000 0 95,000 #DIV/0![9]
Total Expenses 2,047,614 1,192,856 854,758 71.66%
Surplus/(Deficit)(1,972,614)(892,856)1,079,758 (120.93%)
Page 266 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 250,000 195,000 55,000 28.21%[10]
User Fees 12,500 12,500 0 0.00%
Micellaneous Revenue 262,500 207,500 55,000 26.51%
From Special Purpose Reserves 220,000 0 220,000 #DIV/0![11]
TOTAL REVENUE 482,500 207,500 275,000 132.53%
EXPENSES
Labour 636,929 557,936 78,993 14.16%
Employee Benefits Allocation 186,072 168,935 17,137 10.14%
Overtime 10,000 2,500 7,500 300.00%
Labour and Benefits 833,001 729,371 103,630 14.21%[12]
Materials 287,000 166,000 121,000 72.89%
Professional Development 3,500 3,500 0 0.00%
Advertising/News Release 2,500 0 2,500 #DIV/0!
Conferences/Conventions 3,400 4,300 (900)(20.93%)
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 4,200 4,200 0 0.00%
Materials 301,600 179,000 122,600 68.49%[13]
Contracted Services 68,000 0 68,000 #DIV/0![14]
Rents and Financial Expenses 100,805 7,300 93,505 1280.89%[15]
Total Expenses 1,303,406 915,671 387,735 42.34%
Surplus/(Deficit)(820,906)(708,171)112,735 (15.92%)
Page 267 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Taxation City General and Urban Service 73,805,417 73,002,044 803,373 1.10%[16]
Taxation Waste Management 8,212,513 7,802,522 409,991 5.25%[17]
Taxation Other Charges 1,150 1,150 0 0.00%
Payment in Lieu of Taxation 7,291,411 7,291,411 0 0.00%
Taxation 89,310,491 88,097,127 1,213,364 1.38%
Provincial Grants 401,100 937,800 (536,700)(57.23%)[18]
Grants 401,100 937,800 (536,700)(57.23%)
Casino 13,800,000 5,895,000 7,905,000 134.10%[19]
Investments 1,570,600 1,570,600 0 0.00%
Licences 44,365 44,365 0 0.00%
Other Revenue 3,719,250 3,259,250 460,000 14.11%[20]
Penalties and Interest 1,636,000 1,520,000 116,000 7.63%[21]
Provincial Offences Act 124,617 150,000 (25,383)(16.92%)
User Fees 235,000 245,000 (10,000)(4.08%)
Miscellaneous Revenue 21,129,832 12,684,215 8,445,617 66.58%
From Special Purpose Reserves 150,000 600,000 (450,000)(75.00%)[22]
From City Operating (Indirect Costs)590,384 1,347,746 (757,362)(56.19%)[23]
Internal Transfers 740,384 1,947,746 (1,207,362)(61.99%)
TOTAL REVENUE 111,581,807 103,666,888 7,914,919 7.63%
Financial Services Summary
Page 268 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 2,332,936 2,141,316 191,620 8.95%
Employee Benefits Allocation 666,679 603,563 63,116 10.46%
Overtime 16,750 6,750 10,000 148.15%
Labour and Benefits 3,016,365 2,751,629 264,736 9.62%[24]
Materials 547,900 547,900 0 0.00%
Professional Development 3,500 3,500 0 0.00%
Insurance Premiums 202,679 206,354 (3,675)(1.78%)
Conferences/Conventions 10,350 9,950 400 4.02%
Membership/Subscriptions 9,125 8,995 130 1.45%
Office Supplies 21,800 21,800 0 0.00%
Materials 795,354 798,499 (3,145)(0.39%)
Contracted Services 8,660,873 8,196,881 463,992 5.66%[25]
Rents and Financial Expenses 82,200 222,460 (140,260)(63.05%)[26]
External Transfers 2,802,500 2,365,500 437,000 18.47%[27]
Internal Rent 10,929 12,938 (2,009)(15.53%)
To Capital 4,200,000 4,200,000 0 0.00%
To Reserve Funds 8,306,686 0 8,306,686 #DIV/0![28]
To Special Purpose Reserves 421,017 0 421,017 #DIV/0![29]
Internal Transfers 12,938,632 4,212,938 8,725,694 207.12%
Total Expenses 28,295,924 18,547,907 9,748,017 52.56%
Surplus/(Deficit)83,285,883 85,118,981 1,833,098 2.15%
Financial Services Summary - continued
Page 269 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 150,000 150,000 0 0.00%
TOTAL REVENUE 150,000 150,000 0 0.00%
EXPENSES
Labour 2,136,337 1,964,450 171,887 8.75%
Employee Benefits Allocation 1,231,701 1,225,174 6,527 0.53%
Overtime 500 500 0 0.00%
Labour and Benefits 3,368,538 3,190,124 178,414 5.59%[30]
Materials 126,000 130,500 (4,500)(3.45%)
Professional Development 70,000 70,000 0 0.00%
Conferences/Conventions 4,000 3,000 1,000 33.33%
Membership/Subscriptions 3,200 3,200 0 0.00%
Office Supplies 4,200 6,700 (2,500)(37.31%)
Materials 207,400 213,400 (6,000)(2.81%)
Contracted Services 187,000 182,000 5,000 2.75%
H&S Compliance 5,000 3,000 2,000 66.67%
Contracted Services 192,000 185,000 7,000 3.78%
Total Expenses 3,767,938 3,588,524 179,414 5.00%
Surplus/(Deficit)(3,617,938)(3,438,524)179,414 (5.22%)
Page 270 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 15,000 15,000 0 0.00%
Miscellaneous Revenue 15,000 15,000 0 0.00%
TOTAL REVENUE 15,000 15,000 0 0.00%
EXPENSES
Labour 1,285,477 1,151,042 134,435 11.68%
Employee Benefits Allocation 356,302 324,103 32,199 9.93%
Labour and Benefits 1,641,779 1,475,145 166,634 11.30%[31]
Materials 2,051,450 1,763,900 287,550 16.30%[32]
Professional Development 10,000 10,000 0 0.00%
Conferences/Conventions 3,500 3,500 0 0.00%
Membership/Subscriptions 1,500 2,000 (500)(25.00%)
Office Supplies 1,500 2,500 (1,000)(40.00%)
Materials 2,067,950 1,781,900 286,050 16.05%
Contracted Services 250 250 0 0.00%
Rents and Financial Expenses 47,620 42,620 5,000 11.73%
Total Expenses 3,757,599 3,299,915 457,684 13.87%
Surplus/(Deficit)(3,742,599)(3,284,915)457,684 (13.93%)
Page 271 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
User Fees 82,000 82,000 0 0.00%
Miscellaneous Revenue 82,000 82,000 0 0.00%
TOTAL REVENUE 82,000 82,000 0 0.00%
EXPENSES
Labour 494,312 479,492 14,820 3.09%
Employee Benefits Allocation 121,667 66,877 54,790 81.93%[33]
Labour and Benefits 615,979 546,369 69,610 12.74%
Materials 37,000 32,500 4,500 13.85%
Professional Development 2,000 2,000 0 0.00%
Conferences/Conventions 2,500 2,500 0 0.00%
Membership/Subscriptions 15,000 11,500 3,500 30.43%
Office Supplies 4,500 2,500 2,000 80.00%
Materials 61,000 51,000 10,000 19.61%
Contracted Services 323,500 333,500 (10,000)(3.00%)
Total Expenses 1,000,479 930,869 69,610 7.48%
Surplus/(Deficit)(918,479)(848,869)69,610 (8.20%)
Page 272 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Sales 10,000 10,000 0 0.00%
User Fees 24,000 24,000 0 0.00%
Miscellaneous Revenue 34,000 34,000 0 0.00%
From Development Charges 485,789 0 485,789 #DIV/0![34]
From Special Purpose Reserves 0 340,000 (340,000)(100.00%)[35]
Internal Transfers 485,789 340,000 145,789 42.88%
TOTAL REVENUE 519,789 374,000 145,789 38.98%
Page 273 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 17,559,629 16,474,426 1,085,203 6.59%
Employee Benefits Allocation 3,874,792 3,630,053 244,739 6.74%
Overtime 1,581,500 431,500 1,150,000 266.51%
Labour and Benefits 23,015,921 20,535,979 2,479,942 12.08%[36]
Materials 1,336,011 1,343,311 (7,300)(0.54%)
Professional Development 65,100 65,100 0 0.00%
Insurance Premiums 85,265 44,313 40,952 92.42%
Conferences/Conventions 25,800 22,500 3,300 14.67%
Goods for Resale 10,000 10,000 0 0.00%
Membership/Subscriptions 9,800 9,800 0 0.00%
Office Supplies 12,500 12,500 0 0.00%
Electricity 99,500 117,200 (17,700)(15.10%)
Water 24,030 23,350 680 2.91%
Natural Gas 44,600 44,200 400 0.90%
Materials 1,712,606 1,692,274 20,332 1.20%
Contracted Services 129,800 129,800 0 0.00%
Snow Plowing 15,000 15,000 0 0.00%
Contracted Services 144,800 144,800 0 0.00%
Rents and Financial Expenses 186,205 186,400 (195)(0.10%)
Long Term Interest 249,219 8,524 240,695 2823.73%
Long Term Debt Principal 236,569 355,311 (118,742)(33.42%)
Debt Charges 485,788 363,835 121,953 33.52%[37]
To Capital Special Purpose Reserves 29,655 0 29,655 #DIV/0!
Internal Rent 1,262,971 1,005,938 257,033 25.55%[38]
Internal Transfers 1,292,626 1,005,938 286,688 28.50%
TOTAL EXPENSES 26,837,946 23,929,226 2,908,720 12.16%
Surplus/(Deficit)(26,318,157)(23,555,226)2,762,931 (11.73%)
Page 274 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Special Purpose Reserves 2,520,000 0 2,520,000 #DIV/0!
Internal Transfers 2,520,000 0 2,520,000 #DIV/0!
TOTAL REVENUE 2,520,000 0 2,520,000 #DIV/0!
EXPENSES
Contracted Services 2,520,000 0 2,520,000 #DIV/0!
TOTAL EXPENSES 2,520,000 0 2,520,000 #DIV/0!
Surplus/(Deficit)0 0 0 #DIV/0![39]
Page 275 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Grants 55,000 55,000 0 0.00%
Other Revenue 110,000 110,000 0 0.00%
User Fees 38,000 31,000 7,000 22.58%
Miscellaneous Revenue 148,000 141,000 7,000 4.96%
TOTAL REVENUE 203,000 196,000 7,000 3.57%
EXPENSES
Labour 3,831,899 3,730,036 101,863 2.73%
Employee Benefits Allocation 1,052,557 992,883 59,674 6.01%
Overtime 96,500 95,500 1,000 1.05%
Labour and Benefits 4,980,956 4,818,419 162,537 3.37%
Materials 504,358 474,358 30,000 6.32%
Professional Development 15,200 23,100 (7,900)(34.20%)
Insurance Premiums 670,668 579,542 91,126 15.72%
Conferences/Conventions 2,500 0 2,500 #DIV/0!
Membership/Subscriptions 2,275 2,550 (275)(10.78%)
Office Supplies 6,000 6,000 0 0.00%
Water 8,790 8,700 90 1.03%
Materials 1,209,791 1,094,250 115,541 10.56%
Contracted Services 1,320,250 1,247,000 73,250 5.87%
Rents and Financial Expenses 102,600 37,000 65,600 177.30%[40]
Internal Rent 1,536,652 1,352,229 184,423 13.64%[41]
To Capital Special Purpose Reserves 308,790 0 308,790 #DIV/0![42]
Internal Transfers 1,845,442 1,352,229 493,213 36.47%
TOTAL EXPENSES 9,459,039 8,548,898 910,141 10.65%
Surplus/(Deficit)(9,256,039)(8,352,898)903,141 (10.81%)
Page 276 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 35,000 35,000 0 0.00%
From Special Purpose Reserves 0 300,000 (300,000)(100.00%)[43]
TOTAL REVENUE 35,000 335,000 (300,000)(89.55%)
EXPENSES
Labour 1,374,490 1,351,099 23,391 1.73%
Employee Benefits Allocation 428,357 400,154 28,203 7.05%
Overtime 145,000 145,000 0 0.00%
Labour and Benefits 1,947,847 1,896,253 51,594 2.72%
Materials 717,150 696,900 20,250 2.91%
Professional Development 32,000 26,000 6,000 23.08%
Materials 749,150 722,900 26,250 3.63%
Contracted Services 411,100 428,000 (16,900)(3.95%)
Rents and Financial Expenses 155,975 156,000 (25)(0.02%)
Internal Rent 1,388,447 1,028,761 359,686 34.96%[44]
TOTAL EXPENSES 4,652,519 4,231,914 420,605 9.94%
Surplus/(Deficit)(4,617,519)(3,896,914)720,605 (18.49%)
Page 277 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 24,000 24,000 0 0.00%
Miscellaneous Revenue 24,000 24,000 0 0.00%
TOTAL REVENUE 24,000 24,000 0 0.00%
EXPENSES
Materials 27,500 25,000 2,500 10.00%
Electricity 754,600 756,200 (1,600)(0.21%)
Materials 782,100 781,200 900 0.12%
Contracted Services 517,000 470,000 47,000 10.00%
Long Term Interest 14,876 17,316 (2,440)(14.09%)
Long Term Debt Principal 147,101 144,771 2,330 1.61%
Debt Charges 161,977 162,087 (110)(0.07%)
TOTAL EXPENSES 1,461,077 1,413,287 47,790 3.38%
Surplus/(Deficit)(1,437,077)(1,389,287)47,790 (3.44%)
Page 278 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 1,328,500 1,161,920 166,580 14.34%[45]
User Fees 1,000 1,000 0 0.00%
Miscellaneous Revenue 1,329,500 1,162,920 166,580 14.32%
TOTAL REVENUE 1,329,500 1,162,920 166,580 14.32%
EXPENSES
Labour 1,333,265 2,086,602 (753,337)(36.10%)
Employee Benefits Allocation 405,659 569,921 (164,262)(28.82%)
Overtime 33,890 33,628 262 0.78%
Labour and Benefits 1,772,814 2,690,151 (917,337)(34.10%)[46]
Materials 38,040 39,045 (1,005)(2.57%)
Professional Development 25,000 29,305 (4,305)(14.69%)
Conferences/Conventions 18,300 18,340 (40)(0.22%)
Membership/Subscriptions 15,960 16,288 (328)(2.01%)
Office Supplies 7,000 7,500 (500)(6.67%)
Materials 104,300 110,478 (6,178)(5.59%)
Contracted Services 700,000 615,920 84,080 13.65%
Internal Rent 123,979 57,660 66,319 115.02%
To Capital 50,174 (955,012)1,005,186 (105.25%)[47]
Internal Transfers 174,153 (897,352)1,071,505 (119.41%)
TOTAL EXPENSES 2,751,267 2,519,197 232,070 9.21%
Surplus/(Deficit)(1,421,767)(1,356,277)65,490 (4.83%)
Page 279 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From City Operating (Internal
Rent)6,344,743 4,988,268 1,356,475 27.19%[48]
TOTAL REVENUE 6,344,743 4,988,268 1,356,475 27.19%
EXPENSES
Labour 1,163,105 992,403 170,702 17.20%
Employee Benefits Allocation 345,024 287,396 57,628 20.05%
Overtime 30,000 35,000 (5,000)(14.29%)
Labour and Benefits 1,538,129 1,314,799 223,330 16.99%[49]
Materials 1,482,300 1,482,300 0 0.00%
Professional Development 8,000 8,000 0 0.00%
Insurance Premiums 208,976 140,557 68,419 48.68%
Membership/Subscriptions 3,300 2,800 500 17.86%
Office Supplies 300 300 0 0.00%
Materials 1,702,876 1,633,957 68,919 4.22%
Contracted Services 299,500 290,500 9,000 3.10%
Rents and Financial Expenses 28,800 28,800 0 0.00%
Internal Rent 183,072 162,107 20,965 12.93%
To Special Purpose Reserves 2,592,366 1,558,105 1,034,261 66.38%[50]
Internal Transfers 2,775,438 1,720,212 1,055,226 61.34%
TOTAL EXPENSES 6,344,743 4,988,268 1,356,475 27.19%
Surplus/(Deficit)0 0 0 #DIV/0!
Page 280 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Storm Maintenance Services
Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
From Development Charges 1,663 1,663 0 0.00%
Internal Transfers 1,663 1,663 0 0.00%
TOTAL REVENUE 1,663 1,663 0 0.00%
EXPENSES
Labour 204,241 198,364 5,877 2.96%
Employee Benefits Allocation 59,990 58,266 1,724 2.96%
Overtime 2,500 2,500 0 0.00%
Labour and Benefits 266,731 259,130 7,601 2.93%
Materials 33,500 33,000 500 1.52%
Contracted Services 182,850 147,500 35,350 23.97%
Rents and Financial Expenses 3,500 3,500 0 0.00%
Internal Rent 55,449 26,242 29,207 111.30%
TOTAL EXPENSES 542,030 469,372 72,658 15.48%
Surplus/(Deficit)(540,367)(467,709)72,658 (15.53%)
Page 281 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Donations 25,000 25,000 0 0.00%
Investments 170,000 170,000 0 0.00%
Service Charges 5,000 3,250 1,750 53.85%
Sales 251,700 251,700 0 0.00%
User Fees 475,000 475,000 0 0.00%
Miscellaneous Revenue 926,700 924,950 1,750 0.19%
TOTAL REVENUE 926,700 924,950 1,750 0.19%
EXPENSES
Labour 1,040,528 1,012,494 28,034 2.77%
Employee Benefits Allocation 296,330 287,290 9,040 3.15%
Overtime 27,000 29,500 (2,500)(8.47%)
Labour and Benefits 1,363,858 1,329,284 34,574 2.60%
Materials 200,250 172,000 28,250 16.42%
Professional Development 5,500 5,500 0 0.00%
Insurance Premiums 13,730 9,753 3,977 40.78%
Conferences/Conventions 5,000 5,000 0 0.00%
Goods for Resale 23,700 23,700 0 0.00%
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 3,000 3,000 0 0.00%
Electricity 11,700 11,400 300 2.63%
Water 9,050 9,560 (510)(5.33%)
Natural Gas 10,200 15,100 (4,900)(32.45%)
Materials 283,130 256,013 27,117 10.59%
Contracted Services 237,620 180,120 57,500 31.92%[51]
H & S Compliance 3,500 3,500 0 0.00%
Contracted Services 241,120 183,620 57,500 31.31%
Rents and Financial Expenses 36,000 36,000 0 0.00%
Internal Rent 269,849 213,693 56,156 26.28%[52]
TOTAL EXPENSES 2,193,957 2,018,610 175,347 8.69%
Surplus/(Deficit)(1,267,257)(1,093,660)173,597 (15.87%)
Page 282 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Parks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 3,000 0 3,000 #DIV/0!
Other Revenue 25,000 25,000 0 0.00%
User Fees 42,750 42,750 0 0.00%
Miscellaneous Revenue 70,750 67,750 3,000 4.43%
TOTAL REVENUE 70,750 67,750 3,000 4.43%
EXPENSES
Labour 1,148,744 1,311,113 (162,369)(12.38%)
Employee Benefits Allocation 340,639 327,174 13,465 4.12%
Overtime 30,000 20,000 10,000 50.00%
Labour and Benefits 1,519,383 1,658,287 (138,904)(8.38%)[53]
Insurance Premiums 45,584 38,014 7,570 19.91%
Materials 280,968 261,142 19,826 7.59%
Professional Development 6,000 6,000 0 0.00%
Membership/Subscriptions 6,275 6,275 0 0.00%
Office Supplies 250 250 0 0.00%
Electricity 61,700 66,600 (4,900)(7.36%)
Water 195,580 193,630 1,950 1.01%
Natural Gas 3,400 3,400 0 0.00%
Materials 599,757 575,311 24,446 4.25%
Contracted Services 327,250 266,800 60,450 22.66%
Fees for Service 30,000 20,750 9,250 44.58%
Contracted Services 357,250 287,550 69,700 24.24%[54]
Rents and Financial Expenses 12,146 12,146 0 0.00%
Long Term Interest 0 1,401 (1,401)(100.00%)
Long Term Debt Principal 0 58,432 (58,432)(100.00%)
Debt Charges 0 59,833 (59,833)(100.00%)[55]
Internal Rent 305,483 244,603 60,880 24.89%
To Capital 0 (233,284)233,284 (100.00%)[56]
To Capital Special Purpose Reserves 307,219 0 307,219 #DIV/0![57]
Internal Transfers 612,702 11,319 601,383 5313.04%
TOTAL EXPENSES 3,101,238 2,604,446 496,792 19.07%
Surplus/(Deficit)(3,030,488)(2,536,696)493,792 (19.47%)
Page 283 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 28,200 41,000 (12,800)(31.22%)[58]
Permits 2,000 2,000 0 0.00%
Miscellaneous Revenue 30,200 43,000 (12,800)(29.77%)
TOTAL REVENUE 30,200 43,000 (12,800)(29.77%)
EXPENSES
Labour 1,297,138 1,284,683 12,455 0.97%
Employee Benefits Allocation 241,696 233,989 7,707 3.29%
Overtime 14,200 14,000 200 1.43%
Labour and Benefits 1,553,034 1,532,672 20,362 1.33%
Materials 156,480 171,680 (15,200)(8.85%)
Professional Development 7,423 7,423 0 0.00%
Conferences/Conventions 4,500 8,500 (4,000)(47.06%)
Membership/Subscriptions 3,350 3,350 0 0.00%
Electricity 38,800 40,400 (1,600)(3.96%)
Materials 210,553 231,353 (20,800)(8.99%)
Contracted Services 714,201 704,300 9,901 1.41%
Contracted Services 714,201 704,300 9,901 1.41%
Internal Transfers 98,521 68,845 29,676 43.11%[59]
TOTAL EXPENSES 2,576,309 2,537,170 39,139 1.54%
Surplus/(Deficit)(2,546,109)(2,494,170)51,939 (2.08%)
Page 284 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 0 819,110 (819,110)(100.00%)[60]
Other Municipalities 2,883,208 2,561,800 321,408 12.55%[61]
Other Revenue 1,624,515 1,604,417 20,098 1.25%
Rents 28,164 47,720 (19,556)(40.98%)
Sales 456,425 175,500 280,925 160.07%[62]
User Fees 1,440,500 1,163,800 276,700 23.78%[63]
Miscellaneous Revenue 3,549,604 2,991,437 558,167 18.66%
From Reserve Funds 1,525,640 706,686 818,954 115.89%[64]
From Gas Tax Reserve Fund 2,586,974 1,897,600 689,374 36.33%[65]
Internal Transfers 4,112,614 2,604,286 1,508,328 57.92%
TOTAL REVENUE 10,545,426 8,976,633 1,568,793 17.48%
Page 285 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Transit Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 8,061,708 7,806,206 255,502 3.27%
Employee Benefits Allocation 2,606,752 2,480,804 125,948 5.08%
Overtime 115,000 170,000 (55,000)(32.35%)
Labour and Benefits 10,783,460 10,457,010 326,450 3.12%
Materials 3,339,976 3,186,163 153,813 4.83%[66]
Professional Development 55,000 55,000 0 0.00%
Advertising/News Release 27,000 32,000 (5,000)(15.63%)
Insurance Premiums 1,167,124 726,406 440,718 60.67%[67]
Goods for Resale 445,323 164,000 281,323 171.54%[68]
Electricity 287,700 290,400 (2,700)(0.93%)
Water 39,860 39,470 390 0.99%
Natural Gas 111,000 109,600 1,400 1.28%
Conferences/Conventions 1,500 1,500 0 0.00%
Membership/Subscriptions 12,150 12,150 0 0.00%
Office Supplies 9,000 9,000 0 0.00%
Materials 5,495,633 4,625,689 869,944 18.81%
Contracted Services 1,206,200 960,000 246,200 25.65%[69]
H & S Compliance 3,500 3,500 0 0.00%
Snow Plowing 40,000 40,000 0 0.00%
Fees for Service 514,701 646,757 (132,056)(20.42%)[70]
Contracted Services 1,764,401 1,650,257 114,144 6.92%
Rents and Financial Expenses 43,900 43,900 0 0.00%
Long Term Interest 80,361 0 80,361 #DIV/0!
Long Term Debt Principal 309,013 0 309,013 #DIV/0!
Debt Charges 389,374 0 389,374 #DIV/0![71]
To Capital 196,667 196,667 0 0.00%
Internal Transfers 196,667 196,667 0 0.00%
TOTAL EXPENSES 18,673,435 16,973,523 1,699,912 10.02%
Surplus/(Deficit)(8,128,009)(7,996,890)131,119 (1.64%)
Page 286 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 42,700 42,700 0 0.00%
Grants 42,700 42,700 0 0.00%
Café Sales 0 15,122 (15,122)(100.00%)
Donations 20,000 30,000 (10,000)(33.33%)
Other Revenue 2,312 5,348 (3,036)(56.77%)
Rents 29,856 8,856 21,000 237.13%
Sales 3,130 3,130 0 0.00%
User Fees 438,158 59,906 378,252 631.41%[72]
Miscellaneous Revenue 493,456 122,362 371,094 303.28%
TOTAL REVENUE 536,156 165,062 371,094 224.82%
Page 287 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 2,120,853 1,446,078 674,775 46.66%
Employee Benefits Allocation 503,654 363,082 140,572 38.72%
Overtime 13,500 13,500 0 0.00%
Labour and Benefits 2,638,007 1,822,660 815,347 44.73%[73]
Materials 228,175 168,209 59,966 35.65%
Professional Development 5,750 1,000 4,750 475.00%
Advertising/News Release 12,000 3,500 8,500 242.86%
Insurance Premiums 3,407 3,259 148 4.54%
Conferences/Conventions 12,500 8,100 4,400 54.32%
Membership/Subscriptions 3,475 3,475 0 0.00%
Goods for Resale 1,000 12,275 (11,275)(91.85%)
Office Supplies 19,448 19,448 0 0.00%
Materials 285,755 219,266 66,489 30.32%[74]
Contracted Services 76,100 7,760 68,340 880.67%
Fees for Service 271,749 248,058 23,691 9.55%
Contracted Services 347,849 255,818 92,031 35.98%[75]
Rents and Financial Expenses 28,676 96,676 (68,000)(70.34%)[76]
TOTAL EXPENSES 3,300,287 2,394,420 905,867 37.83%
Surplus/(Deficit)(2,764,131)(2,229,358)534,773 (23.99%)
Page 288 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 63,051 15,700 47,351 301.60%
Rents 195,188 82,898 112,290 135.46%[77]
User Fees 1,635,000 1,382,500 252,500 18.26%[78]
Miscellaneous Revenue 1,893,239 1,481,098 412,141 27.83%
From Development Charges 989,637 0 989,637 #DIV/0![79]
Internal Transfers 989,637 0 989,637 #DIV/0!
TOTAL REVENUE 2,882,876 1,481,098 1,401,778 94.64%
Page 289 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 1,945,920 1,791,113 154,807 8.64%
Employee Benefits Allocation 525,124 436,505 88,619 20.30%
Overtime 74,000 74,000 0 0.00%
Labour and Benefits 2,545,044 2,301,618 243,426 10.58%[80]
Materials 201,125 270,324 (69,199)(25.60%)[81]
Professional Development 8,000 8,000 0 0.00%
Advertising/News Release 3,000 7,000 (4,000)(57.14%)
Insurance Premiums 263,395 223,832 39,563 17.68%
Office Supplies 2,500 2,500 0 0.00%
Electricity 1,100,400 990,375 110,025 11.11%[82]
Water 391,246 221,950 169,296 76.28%[82]
Natural Gas 314,933 257,057 57,876 22.51%[82]
Materials 2,284,599 1,981,038 303,561 15.32%
Contracted Services 360,452 236,197 124,255 52.61%
H&S Compliance 17,750 16,000 1,750 10.94%
Snow Plowing 120,000 75,000 45,000 60.00%
Contracted Services 498,202 327,197 171,005 52.26%[83]
Rents and Financial Expenses 95,000 87,200 7,800 8.94%
Long Term Interest 1,677,407 1,672,243 5,164 0.31%
Long Term Debt Principal 2,097,331 1,886,870 210,461 11.15%
Debt Charges 3,774,738 3,559,113 215,625 6.06%[84]
Internal Rent 175,245 144,925 30,320 20.92%
TOTAL EXPENSES 9,372,828 8,401,091 971,737 11.57%
Surplus/(Deficit)(6,489,952)(6,919,993)(430,041)6.21%
Page 290 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Museum Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Provincial Grants 36,662 36,662 0 0.00%
Grants 36,662 36,662 0 0.00%
Donations 1,000 1,000 0 0.00%
Rents 500 500 0 0.00%
Sales 5,000 5,000 0 0.00%
User Fees 18,000 7,600 10,400 136.84%
Miscellaneous Revenue 24,500 14,100 10,400 73.76%
TOTAL REVENUE 61,162 50,762 10,400 20.49%
Page 291 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Museum Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 663,086 677,667 (14,581)(2.15%)
Employee Benefits Allocation 178,534 179,072 (538)(0.30%)
Overtime 2,000 2,000 0 0.00%
Labour and Benefits 843,620 858,739 (15,119)(1.76%)[85]
Materials 131,100 147,100 (16,000)(10.88%)
Professional Development 1,650 1,650 0 0.00%
Advertising/News Release 26,050 25,650 400 1.56%
Insurance Premiums 8,066 6,734 1,332 19.78%
Conferences/Conventions 4,800 4,800 0 0.00%
Membership/Subscriptions 4,178 4,178 0 0.00%
Office Supplies 4,700 4,250 450 10.59%
Electricity 64,600 64,600 0 0.00%
Water 8,160 6,800 1,360 20.00%
Natural Gas 15,400 16,000 (600)(3.75%)
Materials 268,704 281,762 (13,058)(4.63%)
Contracted Services 86,979 79,081 7,898 9.99%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 4,000 4,000 0 0.00%
Contracted Services 101,479 93,581 7,898 8.44%
Rents and Financial Expenses 1,300 1,300 0 0.00%
Long Term Interest 9,190 17,671 (8,481)(47.99%)
Long Term Debt Principal 330,000 330,000 0 0.00%
Debt Charges 339,190 347,671 (8,481)(2.44%)
TOTAL EXPENSES 1,554,293 1,583,053 (28,760)(1.82%)
Surplus/(Deficit)(1,493,131)(1,532,291)(39,160)2.56%
Page 292 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Licences 12,600 12,000 600 5.00%
User Fees 346,500 330,000 16,500 5.00%
Miscellaneous Revenue 359,100 342,000 17,100 5.00%
From Special Purpose Reserves 0 20,000 (20,000)(100.00%)
Internal Transfers 0 20,000 (20,000)(100.00%)
TOTAL REVENUE 359,100 362,000 (2,900)(0.80%)
EXPENSES
Labour 1,123,904 998,087 125,817 12.61%
Employee Benefits Allocation 287,530 229,472 58,058 25.30%
Overtime 5,000 2,240 2,760 123.21%
Labour and Benefits 1,416,434 1,229,799 186,635 15.18%[86]
Materials 4,000 2,000 2,000 100.00%
Professional Development 3,000 3,000 0 0.00%
Conferences/Conventions 9,850 7,500 2,350 31.33%
Membership/Subscriptions 7,000 7,105 (105)(1.48%)
Office Supplies 7,900 7,900 0 0.00%
Materials 31,750 27,505 4,245 15.43%
Contracted Services 80,000 80,000 0 0.00%
Internal Rent 7,916 4,096 3,820 93.26%
Internal Transfers 7,916 4,096 3,820 93.26%
TOTAL EXPENSES 1,536,100 1,341,400 194,700 14.51%
Surplus/(Deficit)(1,177,000)(979,400)197,600 (20.18%)
Page 293 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Other Revenue 28,000 33,000 (5,000)(15.15%)
Permits 1,800,000 1,572,000 228,000 14.50%[87]
User Fees 5,000 5,000 0 0.00%
Miscellaneous Revenue 1,833,000 1,610,000 223,000 13.85%
From Special Purpose Reserves 755,210 616,083 139,127 22.58%[88]
TOTAL REVENUE 2,588,210 2,226,083 362,127 16.27%
EXPENSES
Labour 1,676,956 1,298,092 378,864 29.19%
Employee Benefits Allocation 462,744 350,485 112,259 32.03%
Overtime 2,000 2,000 0 0.00%
Labour and Benefits 2,141,700 1,650,577 491,123 29.75%[89]
Materials 21,300 20,132 1,168 5.80%
Professional Development 5,000 5,000 0 0.00%
Insurance Premiums 31,414 26,034 5,380 20.67%
Conferences/Conventions 2,400 5,000 (2,600)(52.00%)
Goods for Resale 500 500 0 0.00%
Membership/Subscriptions 9,677 9,346 331 3.54%
Office Supplies 5,000 6,000 (1,000)(16.67%)
Materials 75,291 72,012 3,279 4.55%
Contracted Services 46,550 194,350 (147,800)(76.05%)
Internal Rent 49,669 34,144 15,525 45.47%
Indirect Costs 275,000 275,000 0 0.00%
Internal Transfers 324,669 309,144 15,525 5.02%
TOTAL EXPENSES 2,588,210 2,226,083 362,127 16.27%
Surplus/(Deficit)0 0 0 #DIV/0!
Page 294 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Fines 500 500 0 0.00%
User Fees 99,500 99,500 0 0.00%
Miscellaneous Revenue 100,000 100,000 0 0.00%
From Reserve Funds 11,000 11,000 0 0.00%
Internal Transfers 11,000 11,000 0 0.00%
TOTAL REVENUE 111,000 111,000 0 0.00%
EXPENSES
Labour 778,344 757,886 20,458 2.70%
Employee Benefits Allocation 210,153 202,194 7,959 3.94%
Overtime 15,000 5,000 10,000 200.00%[90]
Labour and Benefits 1,003,497 965,080 38,417 3.98%
Materials 12,400 12,400 0 0.00%
Professional Development 9,000 9,000 0 0.00%
Conferences/Conventions 1,630 1,730 (100)(5.78%)
Membership/Subscriptions 4,475 4,158 317 7.62%
Office Supplies 2,000 1,000 1,000 100.00%
Materials 29,505 28,288 1,217 4.30%
Contracted Services 133,550 131,050 2,500 1.91%
Fees for Service 556,670 530,689 25,981 4.90%
Contracted Services 690,220 661,739 28,481 4.30%
Rents and Financial Expenses 11,820 11,000 820 7.45%
Internal Rent 58,752 45,379 13,373 29.47%
Internal Transfers 58,752 45,379 13,373 29.47%
TOTAL EXPENSES 1,793,794 1,711,486 82,308 4.81%
Surplus/(Deficit)(1,682,794)(1,600,486)82,308 (5.14%)
Page 295 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Facilities Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Rents 83,993 82,230 1,763 2.14%
Miscellaneous Revenue 83,993 82,230 1,763 2.14%
TOTAL REVENUE 83,993 82,230 1,763 2.14%
EXPENSES
Labour 875,080 635,391 239,689 37.72%
Employee Benefits Allocation 252,074 182,143 69,931 38.39%
Overtime 5,000 2,000 3,000 150.00%
Labour and Benefits 1,132,154 819,534 312,620 38.15%[91]
Materials 105,700 126,900 (21,200)(16.71%)
Professional Development/Workshops 1,000 1,000 0 0.00%
Insurance Premiums 5,864 5,184 680 13.12%
Membership/Subscriptions 1,407 788 619 78.55%
Office Supplies 1,200 1,000 200 20.00%
Electricity 201,800 215,555 (13,755)(6.38%)
Water 30,370 30,230 140 0.46%
Natural Gas 52,000 53,325 (1,325)(2.48%)
Materials 399,341 433,982 (34,641)(7.98%)
Contracted Services 443,610 436,110 7,500 1.72%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 12,000 13,000 (1,000)(7.69%)
Contracted Services 466,110 459,610 6,500 1.41%
Long Term Interest 199,938 78,097 121,841 156.01%
Long Term Debt Principal 885,924 381,123 504,801 132.45%
Debt Charges 1,085,862 459,220 626,642 136.46%[92]
Internal Rent 57,663 36,648 21,015 57.34%
TOTAL EXPENSES 3,141,130 2,208,994 932,136 42.20%
Surplus/(Deficit)(3,057,137)(2,126,764)930,373 (43.75%)
Page 296 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Federal Grants 1,383,246 1,370,773 12,473 0.91%
Provincial Grants 178,844 210,844 (32,000)(15.18%)
Other Municipalities 0 17,624 (17,624)(100.00%)
Grants 1,562,090 1,599,241 (37,151)(2.32%)
Investment Income 783,245 770,773 12,472 1.62%
Other Revenue 15,000 42,500 (27,500)(64.71%)
Miscellaneous Revenue 798,245 813,273 (15,028)(1.85%)
TOTAL REVENUE 2,360,335 2,412,514 (52,179)(2.16%)
EXPENSES
Labour 617,180 671,546 (54,366)(8.10%)
Employee Benefits Allocation 171,951 170,862 1,089 0.64%
Labour and Benefits 789,131 842,408 (53,277)(6.32%)
Materials 143,500 143,500 0 0.00%
Professional Development 3,800 3,800 0 0.00%
Advertising/News Release 55,750 55,750 0 0.00%
Insurance Premiums 25 22 3 13.64%
Conferences/Conventions 4,600 5,100 (500)(9.80%)
Membership/Subscriptions 3,800 3,800 0 0.00%
Office Supplies 7,000 7,000 0 0.00%
Materials 218,475 218,972 (497)(0.23%)
Contracted Services 1,090,359 1,084,940 5,419 0.50%
Fees for Service 1,151,132 0 1,151,132 #DIV/0!
Contracted Services 2,241,491 1,084,940 1,156,551 106.60%[93]
Rents and Financial Expenses 190,225 70,225 120,000 170.88%[94]
External Transfers 0 1,131,606 (1,131,606)(100.00%)[95]
Internal Rent 14,537 11,999 2,538 21.15%
Internal Transfers 14,537 11,999 2,538 21.15%
TOTAL EXPENSES 3,453,859 3,360,150 93,709 2.79%
Surplus/(Deficit)(1,093,524)(947,636)145,888 (15.39%)
Business Development Summary
Page 297 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
REVENUES
Taxation City General and Urban 73,805,417 73,002,044 803,373 1.10%
Taxation Waste Management 8,212,513 7,802,522 409,991 5.25%
Taxation Other Charges 1,150 1,150 0 0.00%
Payment in Lieu of Taxation 7,291,411 7,291,411 0 0.00%
Taxation 89,310,491 88,097,127 1,213,364 1.38%
Federal Grants 1,383,246 1,370,773 12,473 0.91%
Provincial Grants 659,306 2,047,116 (1,387,810)(67.79%)
Grants 55,000 55,000 0 0.00%
Other Municipalities 2,883,208 2,579,424 303,784 11.78%
Grants 4,980,760 6,052,313 (1,071,553)(17.70%)
Café Sales 0 15,122 (15,122)(100.00%)
Casino 13,800,000 5,895,000 7,905,000 134.10%
Donations 46,000 56,000 (10,000)(17.86%)
Fines 500 500 0 0.00%
Investments 2,523,845 2,511,373 12,472 0.50%
Licences 309,965 251,365 58,600 23.31%
Other Revenue 7,177,428 6,531,735 645,693 9.89%
Penalties and Interest 1,636,000 1,520,000 116,000 7.63%
Permits 1,802,000 1,574,000 228,000 14.49%
Provincial Offences Act 124,617 150,000 (25,383)(16.92%)
Rents 337,701 222,204 115,497 51.98%
Sales 726,255 445,330 280,925 63.08%
Service Charges 5,000 3,250 1,750 53.85%
User Fees 5,061,708 4,125,356 936,352 22.70%
Miscellaneous Revenue 33,551,019 23,301,235 10,249,784 43.99%
From Special Purpose Reserves 3,858,573 2,176,083 1,682,490 77.32%
From Reserve Funds 1,611,640 792,686 818,954 103.31%
From Gas Tax Reserve Fund 2,586,974 1,897,600 689,374 36.33%
From Development Charges 1,477,089 1,663 1,475,426 88720.75%
From City Operating (Indirect Costs)590,384 1,347,746 (757,362)(56.19%)
From City Operating (Internal Rent)6,344,743 4,988,268 1,356,475 27.19%
Internal Transfers 16,469,403 11,204,046 5,265,357 47.00%
TOTAL REVENUE 144,311,673 128,654,721 15,656,952 12.17%
Page 298 of 309
TAX SUPPORTED OPERATING FUND
2022 Budget to 2021 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2022 2021 $%
EXPENSES
Labour 55,502,303 52,020,585 3,481,718 6.69%
Employee Benefits Allocation 15,251,408 14,059,640 1,191,768 8.48%
Overtime 2,219,340 1,087,118 1,132,222 104.15%
Labour and Benefits 72,973,051 67,167,343 5,805,708 8.64%
Materials 12,558,543 11,957,824 600,719 5.02%
Professional Development 345,673 347,128 (1,455)(0.42%)
Advertising/News Release 240,100 229,700 10,400 4.53%
Insurance Premiums 2,707,056 2,010,757 696,299 34.63%
Conferences/Conventions 155,430 141,820 13,610 9.60%
Goods for Resale 480,523 210,475 270,048 128.30%
Membership/Subscriptions 145,757 144,043 1,714 1.19%
Office Supplies 139,498 142,748 (3,250)(2.28%)
Materials 16,772,580 15,184,495 1,588,085 10.46%
Electricity 2,620,800 2,552,730 68,070 2.67%
Water 707,086 533,690 173,396 32.49%
Natural Gas 551,533 498,682 52,851 10.60%
Utilities 3,879,419 3,585,102 294,317 8.21%
Contracted Services 20,217,944 16,479,059 3,738,885 22.69%
H&S Compliance 50,750 47,000 3,750 7.98%
Snow Plowing 191,000 147,000 44,000 29.93%
Fees for Service 7,828,332 6,818,766 1,009,566 14.81%
Contracted Services 28,288,026 23,491,825 4,796,201 20.42%
Rents and Financial Expenses 1,206,772 1,052,527 154,245 14.65%
Long Term Interest 2,245,086 1,811,311 433,775 23.95%
Long Term Debt Principal 4,114,600 3,263,329 851,271 26.09%
Debt Charges 6,359,686 5,074,640 1,285,046 25.32%
External Transfers 3,409,483 3,607,106 (197,623)(5.48%)
Internal Rent 5,599,134 4,450,207 1,148,927 25.82%
Indirect Costs 275,000 275,000 0 0.00%
To Capital 4,446,841 3,208,371 1,238,470 38.60%
To Capital Special Purpose Reserves 645,664 0 645,664 #DIV/0!
To Reserve Funds 8,306,686 0 8,306,686 #DIV/0!
To Special Purpose Reserves 3,013,383 1,558,105 1,455,278 93.40%
Internal Transfers 22,286,708 9,491,683 12,795,025 134.80%
TOTAL EXPENSES 155,175,725 128,654,721 26,521,004 20.61%
Surplus/(Deficit)(10,864,052)0 10,864,052 #DIV/0!
Page 299 of 309
F-2022-07
Report
Report to: Mayor and Council
Date: January 25, 2022
Title:
2022 Boards and Commissions, Fee for Service, Grants and
Honorarium Recommendations
Recommendation(s)
1. That Council approve 2022 funding levels for organizations as presented on
attachment 1 for a total increase over 2021 funding levels of 1.70% or $138,932.
2. That Council approve the grant funding reduction strategy over the next 3 fiscal
periods as presented in attachment 2.
3. That Council direct Staff to review and obtain 2022 contracts for those Fee for
Service organizations listed in attachment 1, where the contract is expired.
Executive Summary
The City of Niagara Falls has a history of providing financial support to its community
groups. Staff’s responsibility in recommending budget expenditures is to ensure that City
taxpayers are funding activities that are the responsibility of the Corporation and not those
of other levels of government or that should be funded by other sources.
Staff are recommending grants be reduced within the next 3 years and no new grant
requests be approved or entertained given the financial constraints the City is facing in
funding its own operating and capital expenditures.
Background
The City of Niagara Falls has a history of providing financial support to its community
groups and organizes the funding requests into the following categories:
Boards and Commissions -– There are two types of Boards and Commissions, those
the City is contractually obligated to fund and those that are Council appointed.
Fee for Service Agencies – agencies receiving funding that are providing municipal
services that would otherwise need to be provided by municipal staff. These services are
considered a “core municipal responsibility.” Fee for Services are recorded as contracted
services as oppose to external transfers as there is a formal agreement that the
organization will provide services to the municipality.
Page 1 of 7
Page 300 of 309
Grant Agencies – agencies receiving funding that are not considered core municipal
services but are important to the community. These transactions are recorded as external
transfers as no contract exists and are discretionary in nature as they are not considered
a “core municipal responsibility”.
Fee for Service Agencies Process
Staff meets with fee for service organizations annually as well as the Niagara Falls Public
Library Board. As part of the budget preparations, in the Fall of every year, staff send out
a letter to each fee for service organization that is requesting funding (or received funding
in the prior year) asking to set up a meeting to review their fee for service ask for the next
year. As part of this process, each organization must provide the following information:
a. 2022 Budget request
b. September 2021 year to date results comparing budget to actual
c. The most recent financial statements of the organization
d. A brief description of the services provided to the City covered by the fee
e. Any other documents that they believe would be useful including annual reports
and key statistics
Grant Agencies Process
Grant agencies must fill out the City’s grant application which requests information about
the organization, details about the grant request, board members, the most recent
financial statements and current budget.
Analysis
Below is a summary of staff recommendations outlined in attachment 1, along with a brief
explanation of the services provided by Boards and Commissions and Fee for Service
Organizations.
Board and Commissions (contractual obligation)
1. Niagara Falls Illumination Board – To finance, maintain and operate the
illumination system for Niagara Falls. No Increase funding, maintained at 2021
level.
2. Niagara District Airport Commission –Contractual agreement with City of St.
Catharines, Niagara on the Lake and the Region (on a restricted basis) to fund
municipal airport. Niagara Falls responsible for approximately 36%. Operating
funding increase of 2.90% or $4,965. Capital funding increase of $17.19% or
$20,293, the capital portion is funded by capital reserves.
Board and Commissions (Council appointed)
Page 2 of 7
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1. Niagara Falls Public Library Board – Responsible for providing Library
services in the City of Niagara Falls. Increase of $190,223 or 4.0% for the
Niagara Falls Public Library Board, as presented to Council December 7, 2021.
Library budget pressures include, loss of revenue (room rentals and fees),
contractual and inflationary pressures and Stamford service expansion rent.
Fee for Service Agencies.
1. Animal Control Services – Animal control and sheltering services, offering
protection & education to ensure safety needs to residents. Estimated increase of
4.9% or $25,981, in line with estimated CPI as per the requirements in year 4 of
4 of their agreement with the City, expires December 31, 2022. Actual amount
will be adjusted to CPI when CRA information available.
2. Boys & Girls Club –Provide children and youth programming not provided by
City recreational staff. Estimated increase of 0% or $0, as contract expired
December 31, 2021 and to be renegotiated in 2022. Actual will be adjusted to
new contract.
3. Downtown BIA (Santa Claus Parade) – Coordination and implementation of
annual Santa Claus Parade. Increase of 0% or $0, as Council approved new flat
service fee contract in 2021 which expires in 2023 with a 2 year renew option.
4. Firemen’s Park – To maintain the park and provide access to use. Increase of
50% or $10,000 as no CPI increase has occurred in past. 99 year lease (14.5)
indicates Landlord may with hold amount at its absolute discretion, which
discretion may be exercised unreasonably.
5. Niagara Falls Art Gallery –Provide children and youth programming not
provided by City and recreational staff. Estimated increase of 0% or $0, as
contract expired December 31, 2021 and to be renegotiated in 2022. Staff will
adjust actuals to new contract.
6. Niagara Falls Concert Band – Provides services for musical events on a
requested basis at City events. Estimated increase of 0% or $0, as contract
expired December 31, 2021 and to be renegotiated in 2022. Staff will adjust
actuals to new contract. City has an obligation to reimburse for damaged sheet
music in the amount of $5,000 and this expires in 2026, this is not a fee for
service.
7. Niagara Falls Ryerson Innovation Hub – Provide Business Development
services to the City. Increase of 1.73% or $19,526, as project contract expires
March 31, 2023. Amount based on project budget. No tax levy impact as project
funded 50% FEDDEV grant and 50% investment income.
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8. St. John’s Ambulance, Chair-A-Van – Provides para-transit services curb-to-
curb within the municipal boundaries of the City of Niagara Falls for registered
users with physical limitations. Decrease of 20.42% or $132,056 as negotiated
with St. John’s Ambulance and City Staff in 2021.
Grant Agencies
While the municipality recognizes that all of the community groups requesting grants from
the City provide excellent services in the community, it must be noted that the services
provided are not within the City’s core service responsibility. Staff’s responsibility in
recommending budget expenditures is to ensure that City taxpayers are funding activities
that are the responsibility of the Corporation and not those of other levels of gove rnment
or that should be funded by other sources. Staff recognize the achievements that these
organizations make to the community, and the previous desire of Council to continue to
fund them. As a result staff recommend to maintain 2022 funding levels at 2 021 levels.
Staff are also recommending that grant funding levels decrease over a 3 year period, by
2025, as presented in attachment 2. Staff will notify the existing recipients of the
forecasted decreases. Staff will then present recommendations to Council for final
decisions. Maximum reduction in any year would be 75%. Maximum reduction over 3
years would be 100% and minimum is 20%.
Honorariums
• Town Crier and City Historian honorariums are recommended to be funded at the
2021 levels of $1,500 each.
Financial Implications/Budget Impact
The Staff recommendation for funding organizations listed in attachment 1 from the 2022
tax levy is an increase of $119,113 or 1.73% from prior year. This represents an increase
of approximately 0.16% to the 2021 property tax levy after considering growth. The
Niagara District Airport Commission capital portion is funded through a capital special
purpose reserve and the Niagara Falls Ryerson Information Hub is funded 50/50 through
investment income and a Federal government grant.
The Staff recommendation to reduce grant funding in attachment 2 has no financial
implications on the 2022 operating budget. Financia l implications will not be realized until
2023.
Strategic/Departmental Alignment
This report is consistent with the following Council strategic commitments:
1. Responsible & Transparent Financial Management
o Ensure fiscal accountability and fact-based decision making
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2. Engaging and Accountable Government
• Commit to being efficient and effective in our delivery of municipal services and
use of resources, and accountable to our residents and stakeholders
List of Attachments
F-2022-07 Attachment 1 - 2022 Boards and Commissions, Fee for Service, Grants and
Honorarium Funding Recommendations
F-2022-07 Attachment 2 - Recommendation for Grant Reductions Over the Next 3
Fiscal Periods 2023-2025
Written by:
Jon Leavens, Acting Director of Finance
Submitted by: Status:
Jason Burgess, CAO Approved
- 20 Jan
2022
Page 5 of 7
Page 304 of 309
Attachment #1 F-2022-07
January 25, 2022
2022 Recommendation - Boards & Commissions, Fee for Service, Grants and Honorariums
Organization 2021 2022
Requests
Variance
$
Variance
%
2022
Recommend-
ation
Variance
$
Variance
%
Boards and Commissions (contractual obligation)
NF Illumination Board 44,021 44,021 0 0.00%44,021 0 0.00%
Niagara District Airport Commission 170,956 175,921 4,965 2.90%175,921 4,965 2.90%
Niagara District Airport Commission (Capital)*118,070 138,363 20,293 17.19%138,363 20,293 17.19%
Boards (Council appointed)
NF Public Library Board 4,755,552 4,945,775 190,223 4.00%4,945,775 190,223 4.00%
Total Boards and Commissions 5,088,599 5,304,080 215,481 4.23%5,304,080 215,481 4.23%
Fee for Service
Animal Control Services 530,689 556,670 25,981 4.90%556,670 25,981 4.90%
Boy's & Girl's Club 208,458 211,149 2,691 1.29%208,458 0 0.00%
Downtown BIA (Santa Claus Parade)21,000 21,000 0 0.00%21,000 0 0.00%
Firemen's Park 20,000 20,000 0 0.00%30,000 10,000 50.00%
NF Art Gallery 28,000 28,000 0 0.00%28,000 0 0.00%
NF Concert Band 3,600 3,600 0 0.00%3,600 0 0.00%
NF Ryerson Innovation Hub*1,131,606 1,151,132 19,526 1.73%1,151,132 19,526 1.73%
St. John Ambulance - Chair-A-Van 646,757 647,807 1,050 0.16%514,701 (132,056)-20.42%
Total Fee for Service 2,590,110 2,639,358 49,248 1.90%2,513,561 (76,549)-2.96%
Grants
ONE Foundation (Niagara Health)50,000 50,000 0 0.00%50,000 0 0.00%
Pathstone Foundation 20,000 20,000 0 0.00%20,000 0 0.00%
Project Share 298,400 298,400 0 0.00%298,400 0 0.00%
St. John Ambulance - Water Patrol 32,900 32,900 0 0.00%32,900 0 0.00%
Women's Place 19,350 19,350 0 0.00%19,350 0 0.00%
YWCA 51,333 56,466 5,133 10.00%51,333 0 0.00%
Total Grants 471,983 477,116 5,133 1.09%471,983 0 0.00%
Honorariums
City Historian 1,500 1,500 0 0.00%1,500 0 0.00%
Town Crier 1,500 1,500 0 0.00%1,500 0 0.00%
Total Honorariums 3,000 3,000 0 0.00%3,000 0 0.00%
GRAND TOTAL 8,153,692 8,423,554 269,862 3.31%8,292,624 138,932 1.70%
Less Pathstone Foundation funded by reserve (20,000) 0
Less Airport Capital funded by reserve (118,070)(138,363)
Less NFRIH funded though investment income (1,131,606)(1,151,132)
Total amount to be funded by tax levy 6,884,016 7,003,129 119,113 1.73%
* not funded by the property tax levy
Page 1 of 1Page 6 of 7Page 305 of 309
Attachment #2 F-2022-07
January 25, 2022
Recommendation for Grant Funding Reduction Over the Next 3 Fiscal Periods
Organization
2022
Recommentation
ONE Foundation (Niagara Health)50,000
Pathstone Foundation 20,000
Project Share 298,400
St. John Ambulance - Water Patrol 32,900
Women's Place 19,350
YWCA 51,333
Total 2022 Grant Funding 471,983
Year Total Grant Funding Annual Variance % Variance
2023 385,000 (86,983) -18.4%
2024 298,000 (87,000) -22.6%
2025 211,000 (87,000) -29.2%
Total 3 year variance (260,983) -55.3%Page 7 of 7Page 306 of 309
Attachment #1 F-2022-07
January 25, 2022
2022 Recommendation - Boards & Commissions, Fee for Service, Grants and Honorariums
Organization 2021 2022
Requests
Variance
$
Variance
%
2022
Recommend-
ation
Variance
$
Variance
%
Boards and Commissions (contractual obligation)
NF Illumination Board 44,021 44,021 0 0.00%44,021 0 0.00%
Niagara District Airport Commission 170,956 175,921 4,965 2.90%175,921 4,965 2.90%
Niagara District Airport Commission (Capital)*118,070 138,363 20,293 17.19%138,363 20,293 17.19%
Boards (Council appointed)
NF Public Library Board 4,755,552 4,945,775 190,223 4.00%4,945,775 190,223 4.00%
Total Boards and Commissions 5,088,599 5,304,080 215,481 4.23%5,304,080 215,481 4.23%
Fee for Service
Animal Control Services 530,689 556,670 25,981 4.90%556,670 25,981 4.90%
Boy's & Girl's Club 208,458 211,149 2,691 1.29%208,458 0 0.00%
Downtown BIA (Santa Claus Parade)21,000 21,000 0 0.00%21,000 0 0.00%
Firemen's Park 20,000 20,000 0 0.00%30,000 10,000 50.00%
NF Art Gallery 28,000 28,000 0 0.00%28,000 0 0.00%
NF Concert Band 3,600 3,600 0 0.00%3,600 0 0.00%
NF Ryerson Innovation Hub*1,131,606 1,151,132 19,526 1.73%1,151,132 19,526 1.73%
St. John Ambulance - Chair-A-Van 646,757 647,807 1,050 0.16%514,701 (132,056)-20.42%
Total Fee for Service 2,590,110 2,639,358 49,248 1.90%2,513,561 (76,549)-2.96%
Grants
ONE Foundation (Niagara Health)50,000 50,000 0 0.00%50,000 0 0.00%
Pathstone Foundation 20,000 20,000 0 0.00%20,000 0 0.00%
Project Share 298,400 298,400 0 0.00%298,400 0 0.00%
St. John Ambulance - Water Patrol 32,900 32,900 0 0.00%32,900 0 0.00%
Women's Place 19,350 19,350 0 0.00%19,350 0 0.00%
YWCA 51,333 56,466 5,133 10.00%51,333 0 0.00%
Total Grants 471,983 477,116 5,133 1.09%471,983 0 0.00%
Honorariums
City Historian 1,500 1,500 0 0.00%1,500 0 0.00%
Town Crier 1,500 1,500 0 0.00%1,500 0 0.00%
Total Honorariums 3,000 3,000 0 0.00%3,000 0 0.00%
GRAND TOTAL 8,153,692 8,423,554 269,862 3.31%8,292,624 138,932 1.70%
Less Pathstone Foundation funded by reserve (20,000) 0
Less Airport Capital funded by reserve (118,070)(138,363)
Less NFRIH funded though investment income (1,131,606)(1,151,132)
Total amount to be funded by tax levy 6,884,016 7,003,129 119,113 1.73%
* not funded by the property tax levy
Page 1 of 1Page 307 of 309
Attachment #2 F-2022-07
January 25, 2022
Recommendation for Grant Funding Reduction Over the Next 3 Fiscal Periods
Organization
2022
Recommentation
ONE Foundation (Niagara Health)50,000
Pathstone Foundation 20,000
Project Share 298,400
St. John Ambulance - Water Patrol 32,900
Women's Place 19,350
YWCA 51,333
Total 2022 Grant Funding 471,983
Year Total Grant Funding Annual Variance % Variance
2023 385,000 (86,983) -18.4%
2024 298,000 (87,000) -22.6%
2025 211,000 (87,000) -29.2%
Total 3 year variance (260,983) -55.3%Page 308 of 309
CITY OF NIAGARA FALLS
By-law No. 2022 - 17
A by-law to adopt, ratify and confirm the actions of City Council at its meeting held on the
25th day of January, 2022.
WHEREAS it is deemed desirable and expedient that the actions and proceedings of
Council as herein set forth be adopted, ratified and confirmed by by-law.
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE CITY OF
NIAGARA FALLS ENACTS AS FOLLOWS:
1. The actions of the Council at its meeting held on the 25th day of January, 2022
including all motions, resolutions and other actions taken by the Council at its said
meeting, are hereby adopted, ratified and confirmed as if they were expressly
embodied in this by-law, except where the prior approval of the Ontario Municipal
Board or other authority is by law required or any action required by law to be taken
by resolution.
2. Where no individual by-law has been or is passed with respect to the taking of any
action authorized in or with respect to the exercise of any powers by the Council,
then this by-law shall be deemed for all purposes to be the by-law required for
approving, authorizing and taking of any action authorized therein or thereby, or
required for the exercise of any powers thereon by the Council.
3. The Mayor and the proper officers of the Corporation of the City of Niagara Falls
are hereby authorized and directed to do all things necessary to give effect to the
said actions of the Council or to obtain approvals where required, and, except
where otherwise provided, the Mayor and the Clerk are hereby authorized and
directed to execute all documents arising therefrom and necessary on behalf of
the Corporation of the City of Niagara Falls and to affix thereto the corporate seal
of the Corporation of the City of Niagara Falls.
Read a first, second, third time and passed.
Signed and sealed in open Council this 25th day of January, 2022.
.............................................................. .............................................................
WILLIAM G. MATSON, CITY CLERK JAMES M. DIODATI, MAYOR
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