01-24-2023
AGENDA
City Council Budget
Meeting
4:00 PM - Tuesday, January 24, 2023
Council Chambers/Zoom App.
Page
1. IN CAMERA SESSION OF COUNCIL
1.1. Resolution to go In-Camera
January 24, 2023 - Resolution to go In-Camera
4
2. CALL TO ORDER
O Canada: Anthony and Julia Scaringi (recorded version)
Land Acknowledgement and Traditional Indigenous Meeting Opening
3. ADOPTION OF MINUTES
3.1. Council Minutes of January 17, 2023
Minutes - City Council - 17 Jan 2023 - Pdf
5 - 19
4. DISCLOSURES OF PECUNIARY INTEREST
Disclosures of pecuniary interest and a brief explanation thereof will be
made for the current Council Meeting at this time.
5. PRESENTATIONS
5.1. 2023 Parking Budget and Presentation (Presentation added)
Tiffany Clark, Director of Finance and Paul Brown, Manager of
Parking Services, will present the 2023 Parking Budget.
2023 Parking Budget Summary
2023 (Draft) Parking Budget
Presentation - 2023 Parking Budget 01.24.23
20 - 45
5.2. Niagara Falls Public Library - 2023 Operating Budget
(Presentation added)
Alicia Subnaik Kilgour, Chief Librarian, along with Vice-Chair,
John Ansthruther, will be providing a brief presentation to Council
regarding the forecast budget for 2023.
46 - 59
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NFPL 2023 Budget presentation to Council
5.3. Presentation - 2023 Operating Budget (Presentation and
addendum updated and Comments added)
Jason Burgess, CAO, will present the 2023 Budget to Council.
Final budget presentation 2023 (updated)
Addendum to budget
Comments from Resident - Item# 5.3.doc
60 - 108
5.4. F-2023-03
Proposed 2023 Tax Supported Operating Budget (Comments
Added)
Recommendations:
1. That a 2023 tax levy increase related to operating revenues
and expenditures of $7,842,143 BE APPROVED.
2. That an additional Special Capital Levy increase of
$787,254 BE APPROVED as an addition to the Capital
Levy to fund Asset Management initiatives as mandated by
the Province of Ontario.
3. That the 2023 Tax Supported Operating Budget with a Net
Levy Requirement of $87,354,774 inclusive of the
additional Special Capital Levy BE APPROVED.
F-2023-03 - Pdf
2023 (draft) Operating Budget - MEDIA
Comments from Resident - Item# 5.4
109 - 387
6. REPORTS
6.1. F-2023-08
Single Source Funding Application Services (Comments
Added)
Recommendation:
That Council APPROVE a single source procurement for funding
application services with GrantMatch.
F-2023-08 - Pdf
388 - 392
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Comments from Resident - Item#6.1
7. RATIFICATION OF IN-CAMERA
8. BY-LAWS
The City Clerk will advise of any additional by-laws or amendments to
the by-law listed for Council consideration.
2023-
008.
A by-law to adopt, ratify and confirm the actions of City Council
at its meeting held on the 24th day of January, 2023.
By-law 2023-008 - 01 24 23 Confirming By-law
393
9. ADJOURNMENT
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The City of Niagara Falls, Ontario
Resolution
January 24, 2023
Moved by:
Seconded by:
WHEREAS all meetings of Council are to be open to the public; and
WHEREAS the only time a meeting or part of a meeting may be closed to the public is if
the subject matter falls under one of the exceptions under s. 239(2) of the Municipal Act.
WHEREAS on January 24, 2023, Niagara Falls City Council will be holding Closed
Meetings as permitted under s. 239 (2) of the Municipal Act, namely;
(d) labour relations or employee negotiations.
THEREFORE BE IT RESOLVED that on January 24, 2023 Niagara Falls City Council will
go into a closed meeting to consider matters that fall under section 239 (2) (d) to discuss
employee negotiations.
AND The Seal of the Corporation be hereto affixed.
WILLIAM G. MATSON JAMES M. DIODATI
CITY CLERK MAYOR
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MINUTES
City Council Meeting
4:00 PM - Tuesday, January 17, 2023
Council Chambers/Zoom App.
The City Council Meeting of the City of Niagara Falls was called to order on Tuesday, January
17, 2023, at 4:47 PM, in the Council Chambers, with the following members present:
COUNCIL
PRESENT:
Mayor Jim Diodati, Councillor Wayne Campbell, Councillor Wayne
Thomson, Councillor Mona Patel, Councillor Lori Lococo, Councillor Tony
Baldinelli, Councillor Ruth-Ann Nieuwesteeg, Councillor Mike Strange,
Councillor Victor Pietrangelo (Present in Chambers)
STAFF
PRESENT:
Jason Burgess, Bill Matson, Margaret Corbett, Erik Nickel, Kira Dolch,
Tiffany Clark, Nidhi Punyarthi, Shelly Darlington, Shawn Oatley, Danijiel
Dragosavljevic, Jo Zambito, Dale Morton, Michael Stewart, Heather
Ruzylo (Present in Chambers)
Kathy Moldenhauer, Andrew Bryce, Serge Felicetti, Trent Dark (present
via Zoom)
1. IN CAMERA SESSION OF COUNCIL
1.1. Resolution to go In-Camera
Moved by Councillor Wayne Thomson
Seconded by Councillor Mona Patel
That Council enter into an In-Camera session.
Carried Unanimously (Councillors Campbell and Nieuwesteeg were
absent from the vote).
2. CALL TO ORDER
The meeting was called to order at 4:47 PM.
3. ADOPTION OF MINUTES
3.1
.
Council Minutes of December 13, 2022
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Wayne Campbell
That Council approve the minutes of the December 13, 2022 meeting as presented.
Ayes: Councillor Wayne Campbell and Councillor Victor Pietrangelo
Carried Unanimously 2-0 on a recorded vote
4. DISCLOSURES OF PECUNIARY INTEREST
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a) Councillor Pietrangelo declared a conflict of interest to the following items on
the agenda:
• Item #8.3 PBD-2023-03 - Grassy Brook Secondary Plan - Councillor's
family owns land within close proximity.
• Item #8.4 - PBD-2023-04 - Modification to a Draft Plan of Vacant Land
Condominium - Councillor has family members that can be affected
financially.
• Item #13.2 - Resolution to Council
• Communication Items: #11.1, 11.2, 11.5, 11.7, 11.8, 11.9, 11.10. (all
items that reference Bill 23. - as family owns lands that can be affected.
b) Councillor Wayne Campbell declared a conflict of interest to Item #6.2 -
presentation by Heart Niagara. Councillor Campbell is a member of their Heart
Core exercise program and spouse, is the Chair of the Heart Niagara Board.
5. MAYOR'S REPORTS, ANNOUNCEMENTS
a) Mayor Diodati extended condolences to the following:
• John Audibert, brother of Fred Audibert, retired firefighter.
• Carol Reece, mother of Kira Dolch, our General Manager of Planning.
• Raymond Woodhead, father of Bob Woodhead, in Arena Operations.
• Peter Gordon, Illumination Operator at the Falls for 54 years.
b)
Mayor Diodati recognized the efforts from the city and neighboring
communities in relation to the snow storm on December 23, and 24th;
• During the winter storm on December 23rd and 24th, much of our City
and neighboring communities were snowed in, and many families were
without power or the ability to travel for days, through Christmas!
• Our staff stepped up and stood in wherever needed. We had several
staff who were called in to work on Christmas day, not only doing snow
removal, but to cover shelter hours so those in need didn’t have to be
displaced in the storm. Some of our staff volunteered their time on
Christmas day including:
o Trent Dark, Dave Etherington, Tatjana Jaluvka and Jason
Burgess – THANK YOU!
• Local businesses made hundreds of sandwiches to help feed service
workers, first responders and those who were without power and
needed to take shelter at community centres in neighbouring cities.
• Thank you to:
o Four Points By Sheraton & Ruths Chris Steakhouse
o Fallsview Casino
o Hilton Niagara Falls/ Fallsview Hotel & Suites
• Finally, the incredible team at Niagara Peninsula Energy was
instrumental in helping our neighbours through the perils of this storm.
o Councillor Mike Strange spoke to recognize NPEI efforts.
c) Mayor Diodati mentioned the following city events:
City Council Representatives
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Councillor Nieuwesteeg Niagara Falls History Museum Book Launch
Councillor Thomson Niagara Military Museum New Year’s Levee
Miss All Canadian Pageant Contestants (Photo Shown)
• Also attended by Councillor Thomson
Niagara Ice Wine Festival Gala (Photo Shown)
• Also attended by Councillor Strange
Grand Openings/ Business Happenings (Photo Shown)
• Coop Wicked Chicken—also attended by Councillors Strange, Patel,
Nieuwesteeg, Pietrangelo, Baldinelli
d) The next Council meeting is scheduled for Tuesday January 24th, 2023
6. DEPUTATIONS / PRESENTATIONS
6.1. Civic Recognitions - Niagara Falls Girls Minor Softball Association - 2022
Ontario Select Softball Tournament Association (OSSTA) Champions
Mayor Diodati recognized the accomplishments of the following teams from
the Niagara Falls Girls Minor Softball Association Thundercats Select Teams.
All of the following teams won medals a the provincial championships at the
end of August, 2022:
1.U13 Squirt Select Gold
2.U15 Novice Select Gold
3.U17 Bantam Select Gold
4.U19/U21 Midget Select Gold
Gregg Fortushniok, League President, was the representative and provided a
few words to summarize the highlights of the teams' acheivements.
Councillor Wayne Campbell left Council Chambers prior to the start of Item
#6.2, as he had declared a conflict of interest.
6.2. Heart Niagara - Presentation
Karen Stearne, Executive Director of Heart Niagara spoke before Council,
thanking the municipality for its ongoing support of Heart Niagara and providing
an update on 2022 successes.
Moved by Councillor Wayne Thomson
Seconded by Councillor Lori Lococo
That Council receive the presentation by Karen Stearne of Heart Niagara for
information.
Carried Unanimously (Councillor Campbell declared a conflict).
6.3. F-2023-02
2023 Boards and Commissions, Fee for Service, Grants and Honorariums
Recommendations
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The following grant recipient groups spoke before Council:
1. Women's Place of South Niagara - Jennifer Gauthier, Executive Director
2. Project Share - Pam Sharp, Executive Director
3. YWCA Niagara Region - Elisabeth Zimmermann, Executive Director -
updated Council on the programs and services offered by the YWCA in
Niagara Falls.
Moved by Councillor Wayne Campbell
Seconded by Councillor Ruth-Ann Nieuwesteeg
That Council receive the presentation by Jennifer Gauthier from Women's
Place of South Niagara, for information.
Carried Unanimously
Moved by Councillor Wayne Thomson
Seconded by Councillor Tony Baldinelli
That Council receive the presentation by Elisabeth Zimmermann from YWCA,
for information.
Carried Unanimously
Moved by Councillor Wayne Thomson
Seconded by Councillor Lori Lococo
That Council receive the presentation by Pam Sharp, of Project Share, for
information.
Carried Unanimously
Moved by Councillor Mona Patel
Seconded by Councillor Mike Strange
That a one-time $200,000 payment to One Foundation (Niagara Health) to be
used to purchase an MRI machine and to be funded fully from OLG Reserve
Funds BE APPROVED and further that this amount be considered as part of
the overall contribution to the Niagara Falls South Niagara Hospital.
Carried (Councillor Lococo was opposed to vote).
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
That 2023 funding levels and classifications for Boards and Commissions, Fee
for Service, Grants and Honorariums as presented on attachment 1 totaling
$7,485,461 of which $6,917,369 will be funded by the tax levy, represent ing a
decrease in tax levy funding of $126,118 from prior year BE DEFERRED to the
2023 budget deliberations scheduled for January 24, 2023.
Carried (Councillor Lococo was opposed to vote).
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Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
That Honorariums be paid at a rate $75 per event, rather than an annual
allowance of $1,500 BE APPROVED.
That staff be directed to report back during 2023 on a detailed framework for
establishing a skill based independent Committee for Social and Health funding
grants, with an open and transparent grant application process and terms of
reference BE APPROVED.
That the transition funding to the new system of social services and health
funding grants process BE APPROVED. The transition funding will be set at
two (2) years of funding to the existing social services agencies. The annual
funding for the agencies' grants totaling $389,083 per year for 2023 and 2024
are as follows:
• Pathstone Foundation totaling $20,000
• Project Share totaling $298,400
• Women's Place totaling $19,350
• YWCA totaling $51,333
Carried Unanimously
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Wayne Campbell
That $350,000 of OLG reserve funding dedicated to Social Service and Health
grant funding effective January 1, 2023 BE APPROVED.
Carried Unanimously
7. PLANNING MATTERS
7.1. PBD-2023-02
AM-2022-022
Zoning By-law Amendment Application
7961 Booth Street
Applicant: Antonio Gallo
Agent: Mitchell Baker (LandPro Planning)
The Public Meeting commenced at 7:28 PM.
Nick DeBenedetti, Planner 2, gave an overview of the background report PBD-
2023-02.
Agent, Mike Sullivan, from LandPro Planning, spoke on behalf of owner,
Antonio Gallo, provided comments supporting the application.
The public meeting was closed at 7:39 PM.
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Moved by Councillor Wayne Thomson
Seconded by Councillor Victor Pietrangelo
That Council approve the Zoning By-law amendment to rezone the subject
lands to two (2) site specific R1E Zones as detailed in the report.
Carried Unanimously (Councillor Campbell was absent for vote).
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Tony Baldinelli
That Council move forward to Item #9.6 under the Consent Agenda to
accommodate residents in Chambers.
Carried Unanimously
9.6. L-2023-01
Encroachment Agreement with the City
4943 Clifton Hill and Encroachment into Clifton Hill Road Allowance
(Niagara Clifton Group/Burland Investments Limited)
Our File No.: 2022-152
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Wayne Thomson
1. In the event that Council determines it is in the best interest of the public
to do so, that the City enter into an Encroachment Agreement with
Burland Investments Limited, the owner of 4943 Clifton Hill, with respect
to the proposed Pirate Ship Exterior Facade element, as outlined in thi s
report.
2. That the Mayor and City Clerk be authorized to execute the required
Encroachment Agreement.
3. That the City Solicitor is authorized to register the Encroachment
Agreement on title to 4943 Clifton Hill and the applicable portion of
Clifton Hill, in the Land Registry Office at the Owner's expense.
Carried Unanimously (Councillor Campbell was absent from vote).
8. REPORTS
8.1. CAO-2023-01
Fallsview BIA request on forgive contribution for Convention Centre
Moved by Councillor Wayne Thomson
Seconded by Councillor Mike Strange
That the City of Niagara Falls amend the final payment terms of the Fallsview
BIA's Convention Centre payment to allow the BIA to defer the payment of the
remaining amount until an updated building assessment and financial review is
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completed by the BIA and the City which is anticipated to be completed before
December 31, 2024.
Carried Unanimously
8.2. PBD-2023-01
Official Plan Amendment No. 149, Updated Housing Policies
Moved by Councillor Mike Strange
Seconded by Councillor Mona Patel
It is recommended that Official Plan No. 149 be adopted and approved.
Carried Unanimously
8.3. PBD-2023-03
Grassy Brook Secondary Plan: Project Initiation Report
Moved by Councillor Wayne Thomson
Seconded by Councillor Mona Patel
Recommendations:
1. Council receive this report regarding the initiation of the secondary plan
process for the Grassy Brook area.
2. Council authorize staff to develop a Terms of Reference and advertise a
Request for Expression of Interest for participation in a Community
Focus Group to seek out interested persons to participate and provide
regular input over the course of the development of the Secondary Plan.
Carried Unanimously (Councillor Pietrangelo declared a conflict)
8.4. Councillor Pietrangelo left Chambers at 7:53 PM as he declared a conflict to
#8.3 and #8.4.
PBD-2023-04
26CD-11-2019-004, Modification to a Draft Plan of Vacant Land
Condominium
6400 & 6420 Kalar Road
Applicant: 2670279 Ontario Inc. (Lise Pietrangelo)
Agent: Craig Rohe (Upper Canada Consultants)
Moved by Councillor Mike Strange
Seconded by Councillor Tony Baldinelli
1. That subject to subsection 51(47) of the Planning Act, 1990 R.S.O.,
Council considers passing the resolution to deem the changes
requested by 2670279 Ontario Inc. to the condition of approval for the
Draft Plan of Vacant Land Condominium at 6400 & 6420 Kalar Road to
be minor and determine that no further notice is required;
2. That the modified Draft Plan of Vacant Land Condominium be draft
approved subject to the modified condition in Appendix A;
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3. That modified draft approval be given for three years, after which
approval will lapse unless an extension is requested by the developer
and granted by Council; and,
4. That the Mayor and City Clerk be authorized to execute the
Condominium Agreement and any required documents to allow for the
future registration of the condominium when all matters are addressed
to the satisfaction of the City Solicitor.
Carried Unanimously (Councillor Pietrangelo declared a conflict)
8.5. Councillor Pietranglelo returned to Chambers at 7.55 PM.
PBD-2023-05
Honourary Street Naming Policy
Moved by Councillor Wayne Thomson
Seconded by Councillor Mike Strange
1. That Council adopt the Honorary Street Naming policy for the City of
Niagara Falls.
2. That Council direct staff to prepare the necessary by-law to establish an
Honourary Street Naming policy and consider a renewable element to
the policy.
3. That the Manager of Policy or their designate shall be responsible for
the administration of the Honourary Street Naming Policy and develop
forms related thereto.
Carried Unanimously
9. CONSENT AGENDA
9.1. CLK-2023-01
Post Election Accessibility Report
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
That Niagara Falls City Council receive this post election accessibility report as
information.
Carried Unanimously
9.2. COMM-2023-01
2022 WonderFalls Pass
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
That Council receive the report for information purposes.
Carried Unanimously
9.3. F-2023-01
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Monthly Tax Receivables Report - November
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
That Council receive the Monthly Tax Receivables report for information
purposes.
Carried Unanimously
9.4. F-2023-04
2023 Interim Tax Levy
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
That the 2023 Interim Tax Levy calculation and by-law providing for the 2023
Interim Tax Levy BE APPROVED.
Carried Unanimously
9.5. MW-2023-01
Summary of 2022 Traffic & Parking By-law Amendments
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
For the information of City Council.
Carried Unanimously
10. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
10.1. Proclamation and Flag-Raising Request - Crime Stoppers of Niagara
The board of Crime Stoppers Niagara is requesting the City of Niagara Falls to
proclaim and recognize January 2023 as Crime Stoppers Month throughout
the community. Additionally, the Board is requesting a flag-raising event to
promote Crime Stoppers Month.
10.2. Flag-Raising Request - Bell Let's Talk Day 2023
A request to have the City of Niagara Falls show support by raising a Bell Let's
Talk flag in our community on January 25, 2023 or during the week leading up
to Bell Let's Talk Day.
10.3. Flag-Raising Request - National Day of Bulgaria
The Consulate General of the Republic of Bulgaria is requesting a flag-raising
ceremony in Niagara Falls to recognize the National Day of Bulgaria
(Liberation Day) held on Friday, March 3rd, 2023.
10.4. Proclamation Request – Multiple Myeloma Awareness Day
Attached is a request for the City of Niagara Falls to proclaim Friday, March
31st, 2023 as “Multiple Myeloma Awareness Day.” Multiple Myeloma is a
blood cancer of the plasma cells. Myeloma Canada is looking to have all parts
of Canada recognize this disease and bring awareness to it. March is
recognized in the US as International MM Awareness Month.
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Moved by Councillor Victor Pietrangelo
Seconded by Councillor Tony Baldinelli
THAT Council approve/support Item# 10.1 through to and including Item#10.4.
Carried Unanimously
11. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
11.1. Stop Bill 23: Protecting the Greenbelt and Build Real Affordable Housing
- Petition from staff and residents of Willoughby Manor Retirement Home
The residents and staff of Willoughby Manor Retirement Home are looking to
voice their concerns about Bill 23 and are requesting it to be stopped.
11.2. Resolution - City of Kingston - New Motion 2 - Bill 23 - More Homes Built
Faster Act 2022
Attached is resolution passed by they Kingston City Council on December 6,
2022.
11.3. Resolution - Municipality of Greenstone
Attached is a resolution from the Council of the Municipality of Greenstone with
regards to Bill 3.
11.4. Resolution - Municipality of Tweed - Natural Gas Rate Increases
Attached is a resolution from the Council of the Municipality of Tweed
requesting the City of Niagara Falls' consideration and support regarding
increasing costs of natural gas in the Province of Ontario.
11.5. Correspondence from Joedy Burdett
11.6. Congratulatory Letter from Enbridge
On behalf of the team at Enbridge Gas, attached is a letter of congratulations
to the Mayor and Council on the success in the recent election.
11.7. NPCA Board of Directors' Reports
The attached two reports are for circulation to Council as adopted by the
NPCA Board of Directors at their meeting of December 16, 2022.
11.8. Letter from Minister Steve Clark - Minister of Municipal Affairs and
Housing
Attached is a letter from the Honourable Steve Clark, Minister of Municipal
Affairs and Housing providing updates on recent legislative and regulatory
changes regarding Ontario's housing supply crisis.
11.9. Letter from Minister Steve Clark - Minister of Municipal Affairs and
Housing
Attached is a letter from Minister Clark updating on key initiatives to help meet
the government's goal of building 1.5 million new homes over the next 10
years.
11.10. Ministry of Natural Resources and Forestry
Attached is correspondence from the Ministry of Natural Resources and
Forestry regarding legislative and regulation changes affecting conservation
authorities.
11.11. Letter/Poem written by Robert Osborne
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See attached letter and poem written by Robert Osborne about the struggles
experienced by average Canadians and request for financial aid.
11.12. Memo from Recreation, Culture and Facilities – Tennis Clubs of Canada
Partnership
Attached is a memo from Rob McDonald, Manager of Arenas & Athletic
Fields, informing Council of a partnership with the Tennis Clubs of Canada
(TCC)
11.13. Niagara Falls Tourism - Board of Representatives
Attached is correspondence informing Council of the current NFT Board of
Directors.
Moved by Councillor Wayne Thomson
Seconded by Councillor Mike Strange
THAT Council receive and file for information Item# 11.1 through to and
including Item #11.13
Carried Unanimously
12. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
12.1. Niagara Chair-A-Van
Resident and active user of Niagara Chair-A-Van, Sandy Bird, has addressed
a letter to Council regarding the Niagara Chair-A-Van service.
RECOMMENDATION: For the Information of Council and that the
correspondence be forwarded to the Niagara Region Transit (NRT).
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Mona Patel
That Council receive for information of Council and that the correspondence be
forwarded to the Niagara Region Transit (NRT).
Carried Unanimously
12.2. Councillor Nieuwesteeg left Chambers at 8:05 PM.
Victoria Centre BIA - Board of Directors
Attached for Council's approval is the Board of Directors for the 2022-2026
term as voted in at the Annual Victoria Centre BIA Annual General Meeting
that was held on Tuesday, November 29, 2022.
RECOMMENDATION: That Council approve the Victoria Centre BIA Board of
Directors, as listed, for the 2022-2026 term.
Moved by Councillor Wayne Thomson
Seconded by Councillor Victor Pietrangelo
That Council approve the Victoria Centre BIA Board of Directors, as listed, for
the 2022-2026 term.
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Carried Unanimously (Councillor Nieuwesteeg was not present for the
vote)
12.3. Councillor Nieuwesteeg returned to Chambers at 8:09 PM.
Niagara Falls Library Board Appointments
Alicia Subnaik Kilgour, CEO/Chief Librarian, is informing Council of the
Niagara Falls Public Library Board Appointments, asking for Council to appoint
the Board for the 2023-2026 term
RECOMMENDATION: That Council appoint the following residents to the
Niagara Falls Library Board for the 2023-2026 term as recommended by the
Interview Panel:
Anne Andres-Jones
John Anstruther
Barbara Ness
Kathy Tsiantoulas
Tim Tredwell
Sabrina Mongrain
Jacqueline Roddy
Moved by Councillor Wayne Campbell
Seconded by Councillor Lori Lococo
That Council appoint the following residents to the Niagara Falls Library Board
for the 2023-2026 term as recommended by the Interview Panel:
• Anne Andres-Jones
• John Anstruther
• Barbara Ness
• Kathy Tsiantoulas
• Tim Tredwell
• Sabrina Mongrain
• Jacqueline Roddy
Carried Unanimously
12.4. Downtown BIA - Slate of Officers
Attached for Council's approval is the Slate of Officers for the 2023-2026 term
as voted on by the Board.
RECOMMENDATION: That Council approve the Downtown BIA's Slate of
Officers, as listed, for the 2023-2026 term.
Moved by Councillor Mike Strange
Seconded by Councillor Wayne Campbell
That Council approve the Downtown BIA's Slate of Officers, as listed, for the
2023-2026 term.
Carried Unanimously
13. RESOLUTIONS
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13.1. Resolution to Council
Federation of Canadian Municipalities (FCM) - Election to the Board of
Directors
That Council of the City of Niagara Falls endorse Councillor Lori Lococo to
stand for election on FCM’s Board of Directors for the period starting in
January 2023 and ending (INDICATE END DATE - must be at minimum
until June 2023); and
BE IT FURTHER RESOLVED that Council assumes all costs associated with
Councillor Lori Lococo attending FCM’s Board of Directors meetings.
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Wayne Campbell
That Council of the City of Niagara Falls endorse Councillor Lori Lococo to
stand for election on FCM’s Board of Directors for the period starting in
January 2023 and ending June 2023); and
BE IT FURTHER RESOLVED that Council assumes all costs associated with
Councillor Lori Lococo attending FCM’s Board of Directors meetings.
Carried Unanimously (Councillor Lococo abstained from the vote).
13.2. Resolution to Council
26CD-11-2019-004, Modification to a Draft Plan of Vacant Land
Condominium
6400 & 6420 Kalar Road
Applicant: 2670279 Ontario Inc. (Lise Pietrangelo)
Agent: Craig Rohe (Upper Canada Consultants)
That subject to subsection 51(47) of the Planning Act, 1990 R .S.O Council
deems the change in the conditions of approval of the plan of condominium
minor and exempts the requirement for circulating a written notice.
Moved by Councillor Ruth-Ann Nieuwesteeg
Seconded by Councillor Mike Strange
That subject to subsection 51(47) of the Planning Act, 1990 R.S.O Council
deems the change in the conditions of approval of the plan of condominium
minor and exempts the requirement for circulating a written notice.
Carried Unanimously (Councillor Pietrangelo declared a conflict).
14. RATIFICATION OF IN-CAMERA
a) Ratification of In-Camera
Moved by Councillor Wayne Thomson
Seconded by Councillor Victor Pietrangelo
Page 13 of 15
Page 17 of 393
THAT Council approve the sale of land within the Montrose Business Park
being parts 11& 15 on reference plan 59R-160328, at the price of $255,000.00
and within the terms of the Agreement of Purchase and Sale;
That Council give direction to staff with respect to a current legal proceeding at
the Ontario Land Tribunal.
Carried Unanimously
15. NOTICE OF MOTION/NEW BUSINESS
a) Support for Ukraine
Councillor Lori Lococo discussed the organization, "AMD for Hope" and its
efforts to provide medical and other supplies to Ukrainians and requested the
City add information to the City's website pertaining to how residents can make
a donation. The conflict in Ukraine has led to one of the biggest humanitarian
crises of our time.
Moved by Councillor Lori Lococo
Seconded by Councillor Mike Strange
That Council support the initiative through "AMD for Hope" which collects
medical and other supplies to the Ukraine and for the CAO to use discretion to
solicit for staff volunteers to assist with support efforts (sorting, packing,
parking assistance...).
Carried Unanimously
16. BY-LAWS
2023-
001.
A by-law to provide an interim levy of realty taxes.
2023-
002.
A by-law to amend By-law No. 2002-081, being a by-law to appoint City
employees, agents and third parties for the enforcement of provincial or
municipal by-laws.
2023-
003.
A by-law to establish Block 212 on Plan 59M-384 (one foot reserve) as a
public highway to be known as, and form part of, Angie Drive.
2023-
004.
A by-law to provide for Council Member appointments to certain Boards,
Commissions and Committees.
2023-
005.
A by-law to amend By-law No. 89-2000, being a by-law to regulate parking
and traffic on City Roads. (Stopping Prohibited, Parking Prohibited, Yield
Signs at Intersections, Stop Signs at Intersections)
2023-
006..
A by-law to provide for the adoption of Amendment No. 149 to the City of
Niagara Falls Official Plan.
2023-
007.
A by-law to adopt, ratify and confirm the actions of City Council at its meeting
held on the 17th day of January, 2023.
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Wayne Thomson
Page 14 of 15
Page 18 of 393
That the by-laws be read a first, second and third time and passed.
Carried Unanimously
17. ADJOURNMENT
a) Adjournment
Moved by Councillor Wayne Thomson
Seconded by Councillor Mona Patel
That Council adjourn the meeting at 8:18 PM.
Carried Unanimously
Mayor
City Clerk
Page 15 of 15
Page 19 of 393
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Fines 435,000 438,250 (3,250)(0.7%)
Permits 148,400 119,160 29,240 24.5%
User Fees 607,800 483,200 124,600 25.8%
Miscellaneous Revenue 1,191,200 1,040,610 150,590 14.5%
From Special Purpose Reserves 237,412 421,017 (183,605)(43.6%)
Internal Transfers 237,412 421,017 (183,605)(43.6%)
TOTAL REVENUE 1,428,612 1,461,627 (33,015)(2.3%)
EXPENSES
Labour 421,458 461,328 (39,870)(8.6%)
Employee Benefits Allocation 124,569 133,262 (8,693)(6.5%)
Overtime 1,500 1,500 0 0.0%
Labour and Benefits 547,527 596,090 (48,563)(8.1%)
Materials 82,900 80,800 2,100 2.6%
Professional Development 800 800 0 0.0%
Insurance Premiums 230 165 65 39.4%
Conferences/Conventions 3,000 3,000 0 0.0%
Membership/Subscriptions 600 1,400 (800)(57.1%)
Office Supplies 6,400 6,400 0 0.0%
Electricity 4,800 2,200 2,600 118.2%
Materials 98,730 94,765 3,965 4.2%
Contracted Services 468,100 393,000 75,100 19.1%
Snow Plowing 108,500 104,000 4,500 4.3%
Contracted Services 576,600 497,000 79,600 16.0%
Rents and Financial Expenses 68,000 83,000 (15,000)(18.1%)
Internal Rent 69,898 84,392 (14,494)(17.2%)
Indirect Costs 67,857 106,380 (38,523)(36.2%)
Internal Transfers 137,755 190,772 (53,017)(27.8%)
TOTAL EXPENSES 1,428,612 1,461,627 (33,015)(2.3%)
(Surplus)/Deficit 0 0 0
PARKING FUND
Page 20 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
17-->PARKING FUND
132015-->INSURANCE CLAIM SERVICES
3-->EXPENSE
17-3-132015-030000 MATERIALS 20,000 20,000
Total EXPENSE 20,000 20,000
INSURANCE CLAIM SERVICES Surplus/Deficit 20,000 20,000
341000-->PARKING MAINTENANCE SERVICES
3-->EXPENSE
17-3-341000-010000 LABOUR 315,136 355,149
17-3-341000-010013 EMPLOYEE BENEFITS ALLOCATION 99,640 107,111
17-3-341000-010016 OVERTIME 1,500 1,500
17-3-341000-030001 MATERIALS ITC 34,800 34,800
17-3-341000-030005 PROFESSIONAL DEVELOPMENT/WORKS 800 800
17-3-341000-030017 INSURANCE PREMIUMS 230 165
17-3-341000-030018 CONFERENCES/CONVENTIONS 3,000 3,000
17-3-341000-040001 CONTRACTED SERVICES ITC 107,100 98,000
17-3-341000-040007 SNOW PLOWING 30,000 45,000
17-3-341000-050001 RENTS AND FINANCIAL EXPENSES I 22,000 22,000
17-3-341000-090000 INTERNAL RENT 14,961 47,108
17-3-341000-090001 INDIRECT COSTS 67,857 106,380
Total EXPENSE 697,024 821,013
4-->REVENUE
17-4-341000-680000 PERMITS -11,000 -11,000
17-4-341000-710000 USER FEES -400,000 -350,000
17-4-341000-780003 FROM SPECIAL PURPOSE RESERVES -237,412 -421,017
Total REVENUE -648,412 -782,017
PARKING MAINTENANCE SERVICES Surplus/Deficit 48,612 38,996
341102-->PARKING LOT #2 - PARK / ERIE
3-->EXPENSE
17-3-341102-030001 MATERIALS ITC 1,000 1,000
17-3-341102-040007 SNOW PLOWING 7,000 7,000
Total EXPENSE 8,000 8,000
4-->REVENUE
17-4-341102-680000 PERMITS -16,000 -18,000
17-4-341102-710000 USER FEES -2,000 -2,000
Page 21 of 393
GL5280 Page :2CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
Total REVENUE -18,000 -20,000
PARKING LOT #2 - PARK / ERIE Surplus/Deficit -10,000 -12,000
341103-->PARKING LOT #3 - PARK / ST CLAIR
3-->EXPENSE
17-3-341103-030001 MATERIALS ITC 2,000 3,000
17-3-341103-040007 SNOW PLOWING 5,000 5,000
Total EXPENSE 7,000 8,000
4-->REVENUE
17-4-341103-680000 PERMITS -14,500 -13,960
17-4-341103-710000 USER FEES -8,000 -4,000
Total REVENUE -22,500 -17,960
PARKING LOT #3 - PARK / ST CLAIR Surplus/Deficit -15,500 -9,960
341104-->PARKING LOT #4 - ELLEN
3-->EXPENSE
17-3-341104-030001 MATERIALS ITC 7,900 7,900
17-3-341104-030008 ELECTRICITY ITC 1,000 600
17-3-341104-040007 SNOW PLOWING 5,000 5,000
Total EXPENSE 13,900 13,500
4-->REVENUE
17-4-341104-710000 USER FEES -65,000 -65,000
Total REVENUE -65,000 -65,000
PARKING LOT #4 - ELLEN Surplus/Deficit -51,100 -51,500
341105-->PARKING LOT #5 - COLLEGE / PALMER
3-->EXPENSE
17-3-341105-030001 MATERIALS ITC 200 200
17-3-341105-040007 SNOW PLOWING 500 500
Total EXPENSE 700 700
4-->REVENUE
17-4-341105-710000 USER FEES -5,500 -2,500
Total REVENUE -5,500 -2,500
PARKING LOT #5 - COLLEGE / PALMER Surplus/Deficit -4,800 -1,800
Page 22 of 393
GL5280 Page :3CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
341107-->PARKING LOT #7 - HURON / ONTARIO
3-->EXPENSE
17-3-341107-030001 MATERIALS ITC 700 700
17-3-341107-040007 SNOW PLOWING 5,500 4,500
Total EXPENSE 6,200 5,200
4-->REVENUE
17-4-341107-680000 PERMITS -6,500 -7,000
Total REVENUE -6,500 -7,000
PARKING LOT #7 - HURON / ONTARIO Surplus/Deficit -300 -1,800
341108-->PARKING LOT #8 - HURON / ST CLAIR
3-->EXPENSE
17-3-341108-030001 MATERIALS ITC 600 400
17-3-341108-040007 SNOW PLOWING 5,500 5,500
Total EXPENSE 6,100 5,900
4-->REVENUE
17-4-341108-680000 PERMITS -9,000 -7,000
Total REVENUE -9,000 -7,000
PARKING LOT #8 - HURON / ST CLAIR Surplus/Deficit -2,900 -1,100
341109-->PARKING LOT #9 - HURON / ST LAWRENCE
3-->EXPENSE
17-3-341109-030001 MATERIALS ITC 500 500
17-3-341109-040007 SNOW PLOWING 4,500 4,500
Total EXPENSE 5,000 5,000
4-->REVENUE
17-4-341109-680000 PERMITS -900 -700
17-4-341109-710000 USER FEES -600 -300
Total REVENUE -1,500 -1,000
PARKING LOT #9 - HURON / ST LAWRENCE Surplus/Defic 3,500 4,000
341112-->PARKING LOT #12 - SYLVIA PLACE
3-->EXPENSE
17-3-341112-030001 MATERIALS ITC 0 1,000
Page 23 of 393
GL5280 Page :4CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
17-3-341112-040007 SNOW PLOWING 7,000 2,000
Total EXPENSE 7,000 3,000
4-->REVENUE
17-4-341112-680000 PERMITS -12,000 -8,000
17-4-341112-710000 USER FEES -2,000 0
Total REVENUE -14,000 -8,000
PARKING LOT #12 - SYLVIA PLACE Surplus/Deficit -7,000 -5,000
341113-->PARKING LOT #13 - MAIN
3-->EXPENSE
17-3-341113-030001 MATERIALS ITC 700 0
17-3-341113-040007 SNOW PLOWING 3,000 3,000
Total EXPENSE 3,700 3,000
4-->REVENUE
17-4-341113-680000 PERMITS -4,000 0
17-4-341113-710000 USER FEES -700 -200
Total REVENUE -4,700 -200
PARKING LOT #13 - MAIN Surplus/Deficit -1,000 2,800
341114-->PARKING LOT #14 - LUNDY'S
3-->EXPENSE
17-3-341114-030001 MATERIALS ITC 500 500
17-3-341114-040007 SNOW PLOWING 4,500 2,500
Total EXPENSE 5,000 3,000
4-->REVENUE
17-4-341114-680000 PERMITS -10,000 -10,000
Total REVENUE -10,000 -10,000
PARKING LOT #14 - LUNDY'S Surplus/Deficit -5,000 -7,000
341115-->PARKING LOT #15 - McGRAIL
3-->EXPENSE
17-3-341115-030001 MATERIALS ITC 1,000 0
17-3-341115-040007 SNOW PLOWING 5,000 2,500
Total EXPENSE 6,000 2,500
4-->REVENUE
Page 24 of 393
GL5280 Page :5CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
17-4-341115-680000 PERMITS -7,500 -6,500
Total REVENUE -7,500 -6,500
PARKING LOT #15 - McGRAIL Surplus/Deficit -1,500 -4,000
341116-->PARKING LOT #16 - KITCHENER (HOSPITAL)
3-->EXPENSE
17-3-341116-030001 MATERIALS ITC 1,500 0
17-3-341116-030008 ELECTRICITY ITC 800 0
17-3-341116-040007 SNOW PLOWING 5,000 0
Total EXPENSE 7,300 0
4-->REVENUE
17-4-341116-680000 PERMITS -21,000 0
17-4-341116-710000 USER FEES -1,000 0
Total REVENUE -22,000 0
PARKING LOT #16 - KITCHENER (HOSPITAL) Surplus/Def -14,700 0
341117-->PARKING LOT #17 - MORRISON STREET
3-->EXPENSE
17-3-341117-030001 MATERIALS ITC 1,000 1,000
17-3-341117-040007 SNOW PLOWING 4,500 4,500
Total EXPENSE 5,500 5,500
4-->REVENUE
17-4-341117-680000 PERMITS -26,000 -26,000
Total REVENUE -26,000 -26,000
PARKING LOT #17 - MORRISON STREET Surplus/Deficit -20,500 -20,500
341118-->PARKING LOT #18 - KITCHENER / VICTORIA
3-->EXPENSE
17-3-341118-030001 MATERIALS ITC 2,500 1,500
17-3-341118-030008 ELECTRICITY ITC 3,000 1,600
17-3-341118-040007 SNOW PLOWING 7,000 4,500
17-3-341118-050001 RENTS AND FINANCIAL EXPENSES I 0 15,000
Total EXPENSE 12,500 22,600
4-->REVENUE
17-4-341118-680000 PERMITS -1,000 -1,000
17-4-341118-710000 USER FEES -75,000 -32,000
Page 25 of 393
GL5280 Page :6CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
Total REVENUE -76,000 -33,000
PARKING LOT #18 - KITCHENER / VICTORIA Surplus/Def -63,500 -10,400
341119-->PARKING LOT #19 - CITY HALL
3-->EXPENSE
17-3-341119-030001 MATERIALS ITC 1,500 1,800
17-3-341119-040007 SNOW PLOWING 5,500 5,500
Total EXPENSE 7,000 7,300
4-->REVENUE
17-4-341119-680000 PERMITS -9,000 -10,000
17-4-341119-710000 USER FEES -6,000 -2,200
Total REVENUE -15,000 -12,200
PARKING LOT #19 - CITY HALL Surplus/Deficit -8,000 -4,900
341120-->PARKING LOT #20 - BENDER / PALMER
3-->EXPENSE
17-3-341120-030001 MATERIALS ITC 2,000 2,000
17-3-341120-040007 SNOW PLOWING 4,000 2,500
Total EXPENSE 6,000 4,500
4-->REVENUE
17-4-341120-710000 USER FEES -42,000 -25,000
Total REVENUE -42,000 -25,000
PARKING LOT #20 - BENDER / PALMER Surplus/Deficit -36,000 -20,500
342005-->PARKING CONTROL SERVICES
3-->EXPENSE
17-3-342005-010000 LABOUR 106,322 106,179
17-3-342005-010013 EMPLOYEE BENEFITS ALLOCATION 24,929 26,151
17-3-342005-030001 MATERIALS ITC 4,500 4,500
17-3-342005-030034 MEMBERSHIP/SUBSCRIPTIONS 600 1,400
17-3-342005-030035 OFFICE SUPPLIES 6,400 6,400
17-3-342005-040001 CONTRACTED SERVICES ITC 361,000 295,000
17-3-342005-050001 RENTS AND FINANCIAL EXPENSES I 46,000 46,000
17-3-342005-090000 INTERNAL RENT 54,937 37,284
Total EXPENSE 604,688 522,914
4-->REVENUE
Page 26 of 393
GL5280 Page :7CITY OF NIAGARA FALLS Date :Jan 19, 2023 Time :8:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :17-?-??????-??????To :17-?-??????-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
17-4-342005-730001 FINES -435,000 -438,250
Total REVENUE -435,000 -438,250
PARKING CONTROL SERVICES Surplus/Deficit 169,688 84,664
Total PARKING FUND 0 0
Page 27 of 393
2023 PARKING
BUDGET
J A N U A RY 2 4 , 2 0 2 3
Page 28 of 393
2
Pressures
Reduction in parking demand
•Increase in work-at-home arrangements
•Increase in Online business
•Estimating demand to be at 80% of pre-pandemic levels
Reduction in parking spaces
•Exchange construction and post-construction periods
•Change in use of Lot #10 Park/Crysler (social housing)2023 Parking BudgetPage 29 of 393
2023 Parking Budget3
Opportunities
New local attractions
•Events have been scheduled at the new 5,000 seat Fallsview Casino Entertainment Centre
•Parking revenue generated in this sector will help offset budget pressures
New Lot #16 –Kitchener
(Hospital)
•New revenue opportunity with
Lot #16 near GNGH
•Provides additional permit and flat
fee revenue estimated at $14,700
surplus included in the budget
Page 30 of 393
4
Future Parking
Initiatives
•Parking Strategic plan will help guide future rate
setting, advising on required rates to meet future
capital needs and financial sustainability.
•Downtown Parking Study reviewing current and
future demands to optimize parking rates
•Explore parking revenue opportunities for large
events at Niagara Falls Exchange2023 Parking BudgetPage 31 of 393
5
Parking 5 Year History
2023 Parking BudgetREVENUES 2022*2021 2020 2019 2018
Fines 456,711 241,443 307,004 479,243 381,159
Permits 138,982 124,481 144,556 147,418 140,514
User Fees 657,782 327,680 384,985 988,309 891,334
Total External
Revenue
(excl. safe restart grant)
1,253,475 693,604 836,544 1,614,970 1,413,007
Total Expenses (1,409,463)(1,360,650)(1,246,867)(1,391,772)(1,400,886)
Net Surplus/
(Deficit)(155,988)(667,046)(410,323)223,198 12,121
*2022 year final year end entries not yet complete, figures subject to change -amounts as at Jan 20,2023
Page 32 of 393
6
Parking Budget Comparison -Revenues
2023 Parking BudgetREVENUES 2023 2022 VARIANCE
($)
VARIANCE
(%)
Fines 435,000 438,250 (3,250)(0.74%)
Permits 148,400 119,160 29,240 24.54%
User Fees 607,000 483,200 124,600 25.79%
From SPR 237,412 421,017 (183,605)(43.61%)
TOTAL 1,428,612 1,461,627 (33,015)(2.26%)Page 33 of 393
7
Parking Budget Comparison -Expenses
2023 Parking BudgetEXPENSES 2023 2022 VARIANCE
($)
VARIANCE
(%)
Salaries & Wages 421,458 461,328 (39,870)(8.64%)
Employee Benefits 124,569 133,262 (8,693)(6.52%)
Overtime 1,500 1,500 0 0.00%
Materials 98,730 94,765 3,965 4,18%
Contract Services 576,600 497,000 79,600 16.02%
Rents & Financials 68,000 83,000 (15,000)(18.07%)
Internal Transfers 137,755 190,772 (53,017)(27.79%)
TOTAL 1,428,612 1,461,627 (33,015)(2.26%)Page 34 of 393
8
Parking Budget –by Responsibility Centre
2023 Parking BudgetRESPONSIBILITY CENTRE
Surplus/
(Deficit)
2023
Surplus/
(Deficit)
2022
CHANGE
($)
CHANGE
(%)
Insurance Claim Services (20,000)(20,000)0 0.00%
Parking Maintenance (48,612)(38,996)(9,616)24.66%
Lot 2 (Park/Erie)10,000 12,000 (2,000)(16.67%)
Lot 3 (Park/St. Clair)15,500 9,960 5,540 55.62%
Lot 4 (Ellen)51,100 51,500 (400)(0.78%)
Lot 5 (College/Palmer)4,800 1,800 3,000 166.67%
Lot 7 (Huron/Ontario)300 1,800 (1,500)(83.33%)
Lot 8 (Huron/St. Clair)2,900 1,100 1,800 163.64%
Lot 9 (Huron/St. Lawrence)(3,500)(4,000)500 (12.50%)
Lot 12 (Sylvia Place)7,000 5,000 2,000 40.00%
***Continued on next slide***Page 35 of 393
9
Parking Budget –by Responsibility Centre
2023 Parking BudgetRESPONSIBILITY CENTRE
Surplus/
(Deficit)
2023
Surplus/
(Deficit)
2022
CHANGE
($)
CHANGE
(%)
Lot 13 (Main)1,000 (2,800)3,800 (135.71%)
Lot 14 (Lundy's Lane)5,000 7,000 (2,000)(28.57%)
Lot 15 (McGrail)1,500 4,000 (2,500)(62.50%)
Lot 16 (Kitchener -Hospital)14,700 0 14,700 N/A
Lot 17 (Morrison)20,500 20,500 0 0.00%
Lot 18 (Kitchener/Victoria)63,500 10,400 53,100 510.58%
Lot 19 (City Hall)8,000 4,900 3,100 63.27%
Lot 20 (Bender/Palmer)36,000 20,500 15,500 75.61%
Parking Control Services (169,688)(84,664)(85,024)100.43%
TOTAL 0 0 0
Page 36 of 393
102023 Parking Budget•Council approved a Parking Enforcement summer
student pilot program during the 2022 budget.
•Program ran May 16, 2022 to September 6, 2022 with
3 students from post secondary schooling in Law and
Security for a cost of approximately $29,600
•Students issued over 1,450 tickets with a very low error
and dispute rate generating $73,150 in fine revenue
•Net revenue gain of $43,550 for the program.
Parking Enforcement
Student Pilot Program
Page 37 of 393
11
•Students found the role to be a challenging one
that provided learning opportunities on public
interaction and conflict resolution that they felt
benefited them in their future career goals. 2023 Parking BudgetParking Enforcement
Student Pilot Program
Page 38 of 393
12
•Staff have 8 recommendations for revenue
generating/expense reduction ideas for the
Parking Budget for the consideration of Council.
•If implemented together, a conservative
estimate of new revenue could be $126,840
annually. Anticipating some of these options
would take some time to get started, staff have
included about 60% of some estimates or
$75,000 in our savings estimate on
Attachment 15 in report F-2023-03. 2023 Parking BudgetParking Revenue
Generating Ideas
Page 39 of 393
1.Remove tiered fines in the Downtown and
Main/Ferry areas (implement City wide fine
structure) [$12,000 annual]
2.Increase parking fines 10% [$43,000 annual]
3.Increase parking permit fees by 10% -the last
increase was in 2017 [$14,840 annual]
4.Increase “Summer Flat Rate Parking” from
$10/day to $15-20/day to match competitor
pricing [$10,000 annual]
132023 Parking BudgetParking Revenue
Generating Ideas
Page 40 of 393
5.No more free parking for special requests. Need
waiver of fees from Council [$2,000 annual]
6.Add a fourth student for Fallsview area patrols
[$15,000 annual]
7.Add additional on-street parking on Fallsview
Boulevard fronting Casino shops during the off-
season [$24,000 annual]
8.Extend on-street parking on Victoria Avenue by 2
months to begin on Labour Day and end on May
24 (currently Thanksgiving to May 24 only)
[$6,000 annual]142023 Parking BudgetParking Revenue
Generating Ideas
Page 41 of 393
Recommendations
1.That Council APPROVE removing tiered fines in
the Downtown and Main/Ferry areas estimated to
add $7,200 in revenue in 2023, instead
implementing a City wide fine structure and that
staff be directed to report back with necessary
amendments to by-laws and Schedule of Fees.
2.That Council APPROVE a 10% increase in parking
fines estimated to add $34,400 in revenue in 2023
and that staff be directed to report back with
necessary amendments to by-laws and the
Schedule of Fees.
152023 Parking BudgetPage 42 of 393
Recommendations
3.That Council APPROVE a 10% increase in parking
permit fees estimated to add $8,900 in revenue in 2023
and that staff be directed to report back with necessary
amendments to by-laws and the Schedule of Fees.
4.That Council APPROVE an increase in the “Summer
Flat Rate Parking” from $10/day to $15-20/day
estimated to add $10,000 in revenue in 2023 and that
staff be directed to report back with necessary
amendments to by-laws and the Schedule of Fees.
162023 Parking BudgetPage 43 of 393
Recommendations
5.That Council APPROVE adding additional on-street
parking on Fallsview Boulevard fronting Casino shops
during the off season estimated to add $14,400 of
revenue in 2023.
6.That Council APPROVE extending on-street parking
on Victoria Avenue From Labour Day to May 24
(currently Thanksgiving to May 24 only) estimated to
add $6,000 in revenue in 2023.
7.That Council APPROVE the 2023 proposed parking
budget as presented including any approved
amendments from recommendations 1-6.
172023 Parking BudgetPage 44 of 393
182023 Parking BudgetTHANK
YOU
Questions?Page 45 of 393
Niagara Falls
Public Library
Page 46 of 393
Anne Andres- Jones - NFPL Board Chair
John Anstruther - NFPL Board Vice-Chair
Alicia Subnaik Kilgour - NFPL CEO/Chief Librarian
Page 47 of 393
Message from your
Library Board Page 48 of 393
2022 at a glance
in-person visits
217,715 139%
virtual visits
347,066 19%Page 49 of 393
items borrowed
502,740 29%
individual active
cardholders
45,086 8%Page 50 of 393
computer sessions
24,362 238%
WIFI sessions
34,055 48%
programs
1,331 15%
program attendees
24,609 31%Page 51 of 393
2022 Community Outreach
Class visits reaching students
in-school, in-library and virtually
222 8,956
189 10,213Outreach programs with attending
in-community
Deliveries to Visiting Library Service customers bringing
in-community, in Long Term Care Homes
751
10,175
75
items directly to their doorsPage 52 of 393
2023
Forecast Operating
Budget
Page 53 of 393
Operating Ask at a glance
The Operating Budget ask represents an 8.55% increase or $422,833
The Library Board has made considerable effort to:
●Return to pre-pandemic levels of service with all four locations open
●Ensure that library resources and funds are efficiently utilized
●Begin fundraising efforts to ensure that the renovations of Stamford Centre Library is completed in 2023, reducing
the impact to our Capital Budget but realizing that there will be increased costs to the operating budget for 2023
Budget reductions will result in the Library being unable to maintain its infrastructure and provide the level of
service that satisfies the needs of our community. The Library Board would be forced to implement reductions
in services.Page 54 of 393
2023 Budget Considerations
●Labour Expenses:
○COLA adjustment/Progressions and transitions
○Changes to OMERS enrollment
○Student/Intern positions
●Contracted Services:
○Contracted cleaning services - Stamford Centre Library Reopening
○Cost of contracted security guard at Victoria Avenue location is approx. $71.5K for 2023
●Collection materials:
○Facing price increases up to 18% from library suppliers resulting in greater costs but less materials
purchased
○Prior year cuts to the collection budget have created deficits ($66.5 K cut in 2022)
●Programming expenses:
○Return to pre-pandemic levels of in-person programmingPage 55 of 393
Niagara Falls Public Library Board - 2023 Operating Budget
Page 56 of 393
Niagara Falls Public Library Board - 2023 Operating Budget
Page 57 of 393
Mitigation Efforts
●Community space rentals returning in 2023, increasing forecasted revenues by
$17.5K. In an effort to find efficiencies the Library is migrating to the City’s
Activenet Software.
●Cross training of staff to maximize the impact of our current staff complement.
●Created the framework for Fundraising (online Canada Helps) which we will
continue to leverage each year. Currently efforts are being directed to support
the Stamford Centre Library Renovation. Page 58 of 393
Thank You
Page 59 of 393
BUDGET2023
PRESENTATION
Tuesday, January 24, 2023
toCity Council PLAYING CATCH UP
Page 60 of 393
NIAGARA FALLS
POSITIONED WELL
As a high-value, high-amenities communitywith a very reasonablecost of living.
MAINTAIN HIGH VALUE
WHILE CATCHING UPON REQUIREMENTS
Page 61 of 393
PLAYING CATCH UP
RECENT YEARS OF LOW OR NO BUDGETINCREASE NOT SUSTAINABLE
HIGH GROWTH PROJECTED
Also host +14M visitors annually
AGING TECHNOLOGICAL SYSTEMS
COVID & INFLATION
Page 62 of 393
DISCUSSION ITEMS
budget
overview
budget
considerations
increase in
perspective
2024
issues to
tackle
budget
recommendations
Page 63 of 393
BUDGET OVERVIEW
Page 64 of 393
BUDGET PROCESS
Economic factors
Budget Survey
Service demand
trends
Benchmarking
Shark Tank
Pilot Project
evaluation
Bottom Up
Approach
Departmental
Budgets
Corporate
Budget
Regulatory
matters
Service levels
Strategic goals
Master plans
Corporate goals
Budget pressures
Priorities
Sustainability
Affordability
Collaborative approach between departments
New Items: Shark Tank & Evaluation of Prior-year Pilot Projects
Page 65 of 393
BUDGET SURVEY
73% of respondents wanted increased spending on roads. This was the sole
area in which residents wanted to see more $ spent.
Key Findings
Virtual - based survey with 435 respondents
Lowest area of support for spending was sports fields at 8%.
53% were comfortable with taxes increasing to either maintain or improve
services. Whereas 15% wanted to keep taxes at the rate of inflation.
70% of respondents believe users should pay 50% or more of the cost of
services via user fees.
This only represents one data point. It was not a scientific survey, but
instead was an internet poll of residents who opted to participate. Page 66 of 393
Competitive Tax Rates - continue to have reasonable tax levels
BUDGET OVERVIEW
Balance of the following :
Overall budget approach
Niagara Falls
remains a
high-value City
Tax levels need
to be balanced &
reasonable for a
high level of
service
Service Levels - continue to provide high level of services to
residents
Prepare for the Future - planning for future issues including NF
Hospital local $ share & Provincial Asset Management
requirements
Prepare the Organization - need the organizational capacity to
become more efficient for the long haul by modernizing systems Page 67 of 393
Competitive Tax Rates - Our tax rate will continue to be in the middle of
the pack. Many of our user fees continue to be lower than other cities.
BUDGET OVERVIEW
Balance of the following :
Overall budget approach
These budget
recommendations
tick all of
the boxes
Service Levels - The only recommended material service level
reduction is in outdoor pools. There will still be a high level of
overall service in aquatics.
Prepare for the Future - Our budget better prepares us for future
Asset Management demands. We are kicking less down the road.
Prepare the Organization - Our organizational capacity will be
able to address our challenges in Planning, Forestry and
Information Technology. Page 68 of 393
BUDGET
CONSIDERATIONS
Page 69 of 393
Due to the deferral
from 2022, there is a
required 8.7%
increase this year
Due to COVID and economic downturn in prior years the City made
the strategic decision to keep taxes artificially low to assist the
taxpayer.
BUDGET CONSIDERATIONS
Prior year budgetary "overhang"
In 2022 we decided to spend $6.5M more than we were taking in.
This needs to be corrected this year which requires a minimum
8.7% increase.
The new Niagara Transit Commission has taken on transit services.
As such the previous cost to residents of $8.1M moves to the Region's
tax levy.
Past year's budget decisions & Transit
$537K has been retained in the budget, due to some continued
costs & obligations (post retirement benefit cost settlement, etc)
The transfer of Transit
Services to the Region
offsets this overhang
and some other budget
challenges
Page 70 of 393
16.6%
inflation
2021-2023
Record-breaking inflationary impacts are
effecting our supply chain which has put
increased pressure on capital & operational
budgets.
BUDGET CONSIDERATIONS
Preparing and looking ahead
Inflationary impacts
Inflation has risen 16.6% in the last 2 years
Taxation revenue grew by 5.1% from 2021-2023
and expenses have grown by 20.5%Page 71 of 393
Need to spend or save
+$20M annually
Recommendation to
bring levy up to 2%
or $1.5M/ year
The core AMP funding deficit is $7.8M/ year. Non-core estimate is $11.3M.
BUDGET CONSIDERATIONS
Provincial Requirements
Recommendation to hire 2 staff to meet Provincial program
requirements.
Asset Management & Bill 109 and 23
7 staff positions =
$800K
Also recommending increase to the infrastructure levy of 1%.
Bill 109 & 23 are major legislative changes aimed at increasing the
speed of Planning approvals.
To meet these requirements we need to increase staff in
Planning & Building Services
Budget implications for not meeting required deadlines will be costly. Page 72 of 393
No service level
increase.
This hiring will curb
overtime costs.
In 2021 Fire overtime costs exceeded $2M. Staff increased the
2022 overtime budget by +$1M and budgeted the hiring of 2
additional firefighters.
BUDGET CONSIDERATIONS
Departmental needs
Fire Costs & Forestry Services
A crew of 3 +
related costs =
$485K
A significant portion of this cost is associated with extended
leaves of absence and PTSD claims.
Proposing significant hiring of 6 staff to correct overtime issue.
Recommendation to increase service levels in Forestry. Based
on current tree inventory, it takes 25 years between inspections.
Demands on Forestry include backlog work, community desire for
more plantings, storm intensity & environmental stewardship.Page 73 of 393
Management is recommending an expansion of this department
to modernize the City and help bring in and maintain critical
systems over the next number of years.
BUDGET CONSIDERATIONS
Modernization
Information Services expansion
To become more efficient
we need to move away
from costly and outdated
systems & processes.
Before the end of
Council's term we will
have made major gains
toward modernizing
systems.
The net levy impact
is $325K
These systems include:
Enterprise Resource Planning (ERP) system
Customer Service System
Work Order system
Increased cyber security
Page 74 of 393
Debt & Expense Placeholders - To ensure decisions of Council are
fully funded in the same year of approval.
BUDGET CONSIDERATIONS
Improving Budget Policy
Budget Policy Improvements
Debt charge
placeholders are
approximately
$670K.
This is for debt that
will not come on
board significantly
until 2027.
Council can choose
to defer the
implementation of
this best practice.
Fleet Replacement Reserve - We have increased the fleet
replacement reserve to better reflect our actual cost of vehicle
replacement.
Other Reserves - More realistic annual contribution for estimated
costs, such as Doctor Recruitment and Election Operations.Page 75 of 393
Foolish Funds
Sports fields have
been destroyed,
playgrounds have
been burnt, etc.
Vandalism - We are battling increased vandalism around the
community including in cemeteries, sports fields, parks &
buildings. A few foolish acts cost taxpayers significantly.
BUDGET CONSIDERATIONS
New Demands & Hidden Costs
Vandalism, Storms & Homelessness
Support for social
services, clean-ups and
assistance will be
unfunded.
More Severe Storms - Weather patters are creating more severe
storms which increase the cleanup cost of intense events.
Mental Health, Addiction & Homelessness - Cleanup costs
exceeded $400k last year. We are spending more in staff
resources supporting our Regional partners on these issues. Page 76 of 393
Returning from COVID - We have forecasted OLG revenue to
return to 60% of pre-COVID revenues for 2023.
BUDGET CONSIDERATIONS
OLG Revenue Challenges
Post COVID, Online Gaming & Toronto
OLG host fee
revenue is
not
expected to
return to
pre-COVID
levels
Impact of on-line gaming - The shift to web based gaming will
have a negative impact on bricks and mortar casinos.
Toronto Gaming expansion - A significant level of play at the
Niagara Casinos is from GTA residents. When the new casino is
constructed in Toronto, it is anticipated that this will have a
material impact. Page 77 of 393
BUDGET
RECOMMENDATIONS
Page 78 of 393
BUDGET INCREASE CATCH UP
We need to play
catch-up due to:
COVID & inflation
New Provincial requirements
Low revenue growth
Lack of investment in our
systems & people
Increased expenses
Staff Recommendation
A 10% increase in the levy budget and a 1%
increase in the infrastructure levy
This will address last year's deferral and
positions the City to better meet Bill 109
& 23 requirements
Will continue to address the
Provincially mandated Asset
Management requirement
It does not solve all of the
problems but will position us
better for the coming years Page 79 of 393
BUDGET OVERVIEW
Recommendation
2022 Budget Levy *
The chart here indicates significant high-
level adjustments
The majority of the staff increases relate to
Fire, Planning due to the new Provincial
requirements, as well as needs in Forestry
and Information Systems (I.S.)
$77,154,865
Transit Transfer
($7,590,609)
2022 Budget Deferral
$6,526,631
2023 Wage Increases $2,508,375
2023 New Positions $2,646,882
Boards & Commissions $438,780
Debt Placement $668,185
$1,547,601
Fleet Charge
$1,909,410
Other
TOTAL $85,810,060
Page 80 of 393
Pools - Reduce two pools, one due to expensive repairs required,
and one to right-size our service levels. Reducing pools will also
result in future AMP savings.
BUDGET OVERVIEW
Fee Sources
Budget Cuts & Revenue Increases
Identifying
sources of
revenue
through
right-sizing
service
Beautification - A reduction in current practices.
Museum Hours - A reduction in some hours of service.
Parking & Other Revenue - $290K of revenue increases.Pools, for example
have low utilization Page 81 of 393
Consider other
Service Level Cuts
Defer debt
placement
Defer Fleet
Replacement
Reserve
Defer Asset
Management
BUDGET OVERVIEW
Potential Options
Sidewalk & Trail
Clearing
Sports Field
Maintenance
Library Service
Reduction
Page 82 of 393
Niagara Falls City portion of taxes will be
below $3,000 for a $500K assessed value
home.
COMPARATIVE TAXES
What would you pay 2023
Niagara Falls will still be below comparables
in St. Catharines and Welland.
Niagara Falls
2022 City
$2,663.50
10% Increase
$266.35
1% Infrastructure $26.64
2023 City $2956.49
Niagara Falls will still be in the middle of all
municipalities in Niagara Region, as will be
demonstrated in the presentation. Page 83 of 393
Niagara Falls, like St. Catharines
and Welland have Professional Fire
Services and in 2022, Transit
Services.
COMPARATIVE TAXES
What you paid in 2022
Niagara Falls City levy was
significantly below both of these
municipalities.
TOTAL $XXX.XX
In 2023 Niagara falls will continue to
be below St. Catharines and Welland.
2022 Niagara
Falls
St.
Catharines Welland
CITY
$2,663.50
$3,326.51
$4,121.29
Page 84 of 393
COMPARATIVE TAXES
What you paid in 2022
Port Colborne
$4,902.36
This chart shows how Niagara Falls ranks
compared to other Niagara municipalities
In Niagara, 6 of the 12 cities would tax a
$500K home more than $3,000 in 2022
Wainfleet
Fort Erie
$3,473.90
Thorold $3,457.65
Niagara Falls $2,663.50
Even with our proposed tax increase, we
will continue to be in the middle of the
pack for taxes
2022 City Portion
of Taxes
City Portion
$3,722.45
Pelham
$2,773.10
Lincoln $2,331.47
Grimsby
$2,083.09
West Lincoln $1,998.46
NOTL
$1,243.25
Welland
$4,121.29
St. Catharines
$3,326.51
Page 85 of 393
Region
45%
City
39%
Education
11%
Region - Waste Management
4%
COMPARATIVE TAXES
Breakdown of Taxes Collected
Page 86 of 393
COMPARATIVE TAXES
City Portion (39% of taxes collected)
$1476.54
Fire Services
25.8%
Roads & Bridges
18.2%
Administration
16%
Recreation & Culture
10.6%
City Transit
8%
Grants, Council, Boards
6.7%
Facilities
3%
Parks & Fields
2.7%
Municipal Enforcement
1.6%
Business Development
1.1%Page 87 of 393
Niagara Falls provides a high level
of services to its residents.
COMPARATIVE TAXES
What you get
Recommendation
This chart shows select
service levels.
Niagara Falls
2022 City
TOTAL
Ice Pads
2022 Niagara
Falls
St.
Catharines Welland
Soccer Fields
TOTAL
Splash Pads
5
$6,730.08
$7,469.69
$8,317.84
$3,017.76
9*
NOTE: St. Catharines is 45% larger in
population than Niagara Falls, which
is 70% larger than Welland
(94,500)
(136,800)
(55,750)
Indoor Pools
Library Branches
Fire Fighters
Road Kilometers
Sidewalks Cleared
Service Levels
7
1+1
30
4
134 (+70)
1,427
200 kms
117 kms
51 kms
1,168
598
136
52 (+55)
4
3
31
19
1
0
4
4
2
Page 88 of 393
BUDGET
PERSPECTIVE
Page 89 of 393
This budget deals with a significant number of
issues, including a major focus on catch-up from
previous years.
BUDGET PERSPECTIVE
Significant Factors
Repositioning & Future Preparedness
This budget eliminates many of the traditional
deferrals.
It positions the City to better deal with current and
future Provincial Requirements. Fire Dept
Costs
COVID
deferral
from 2022
Low Tax
Growth
Wage
Pressures
Bill 109
& 23
Service
Levels
Inflation
Low
Fees
Page 90 of 393
However the total amount of budget
available is limited.
BUDGET PERSPECTIVE
If Further Cuts are Required
Parks & Fields
We are effectively restricted from cutting
the Fire Department. Due to increased
demands, Planning would not be a
suggested source of cuts either.
Recreation
$3.3
Recreation Facilities
$6.2
Museums/ Culture $2.95
The chart suggests departmental budgets
that could be reviewed for further cuts. To
realize material savings, there would be
significant service level impacts.
Levy Budgets
$ Millions
$1.75
Bylaw
$1.7
Winter Control
$5.5
TOTAL
The Alternative Approach
Library
$5.1
$24.5
Page 91 of 393
This chart shows a number of service level
cuts that staff could implement to save costs
BUDGET PERSPECTIVE
Potential Suggestions
Reduce MacBain Community Centre Hours
These service level reductions would require
a reduction in staff in order to make the
savings sustainable
Library Hour Reduction
Reduce Museum/ Culture Hours Services
Roll Back Forestry
Suggested Considerations
Reduce Bylaw Complement
Stop Clearing Trails in the Winter
The Alternative Approach
Reduce Winter Maintenance Standards
for residential roads
Sidewalk Clearing Bylaw
Reduce Fields and Maintenance
Reduce Arena Hours
Reduce Service Levels at Cemeteries Page 92 of 393
Recommendation
2022 City
TOTAL
During this time our City has
expanded services in Fire and
Recreation & Culture to name a few.
TOTAL
$6,730.08
$7,469.69
2017
Budget
Increases
0.97
$2,019
% Tax
A home that paid $2,000 in taxes in 2016
would experience $492 in tax increases
including the proposed budget increase
in 2023. This is a 24.6% .
BUDGET PERSPECTIVE
What you get
In comparison, a Big Mac in 2016
cost $4.60. In 2022 the Big Mac is
$6.50. This = a 41.3% increase.
2020
2018
2019
2021
2022
2023 Proposed*
Still Delivering Value
1.64
0.00
3.54
1.70
2.9 + 1
10 + 1
$2,492
$2,245
$2,161
$2053
$2,053
$2,125
Page 93 of 393
Low User Fees - In many areas residents pay less
for similar services
Competitive Tax Rate - in the middle of the Region,
lowest amongst Welland and St. Catharines
BUDGET PERSPECTIVE
Price
Value
High Service Levels - We provide higher levels of
services than other cities in the Niagara Region
V a l u ePage 94 of 393
FUTURE BUDGET
ISSUES TO TACKLE
Page 95 of 393
New approaches will help isolate taxpayers from future tax levy
increases.
MOVING FORWARD
Need to Make More Changes
New Approaches
Big ticket items
on the horizon:
Staff would like Council support to focus on the following:
Recreation User Fees
Fire Services Cost
Lean Practices
Looking at poor performing & surplus assets
Protecting the most vulnerable
Asset Management
Funding Shortfall -
$19M/ year
Contract
Negotiations
Page 96 of 393
Estimated Revenue for all of our fields is $46K.
MOVING FORWARD
Recreation User Fees
Fields
Current low
fees are
unsustainable
Comparatively, the turf field alone in St. Catharines generates $50K in revenue
We need a plan to
normalize these fees
over a number of years.
A single travel soccer player pays +$3,000 in fees. But soccer clubs with
more than 2,500 players, pay approximately $11,500 in TOTAL fees to the
City for all soccer activities including tournaments.
A house-league baseball player pays $200 in fees and only $9 of this is paid to
the City for field use & maintenance. $9 is the cost as a single baseball.
An adult baseball team in Niagara Falls pays $180 per year for the team.
Comparatively, in Welland, the team would pay $525 for a field with no lights,
or $700 for a field with lights.
It seems unreasonable
that field costs
represent so little of
fees paid by players.
Amenity fees in other
sports like hockey are
far better aligned. Page 97 of 393
Fire Department Costs = $28M
MOVING FORWARD
Fire Costs
Fire Costs = Our single largest expenditure
We need to find
new ways to
increase
taxpayer value
With our population of 94,500, the cost per person = $296
Comparative costs from a 2021 BMA Benchmark Study
(which NF was not a part of) showed the following:
This is not just a Niagara Falls issue. Nationally, Fire Departments are
struggling with a number of issues, including:
Most costly Fire Department = Thunder Bay at $295
Average cost in the Province = $186
We will undertake a
review of our capital
and operational plans Increasing costs for labour & equipment while # of fires decreasing
Presumptive WSIB and PTSD costs
Recruiting & retaining Volunteer Firefighters Page 98 of 393
We need to squeeze as much juice as possible out of all
of our assets.
MOVING FORWARD
Asset Management
Get More Juice
If we can
increase our
rates of return,
that reduces
taxes.
Aggressive look at our investments, both financial and non-
financial, to improve rates of return. This process is already
underway.
By selling off low-
return assets we
can bolster
reserves and
reduce debt levels.
Review surplus real-estate assets or low-value land holdings.
If we convert a non-taxable asset to a taxable asset we gain the
sale proceeds and the future tax growth of the asset as well. Page 99 of 393
Our current $80 property tax grant for those on
Guaranteed Income Supplement or Ontario Disability
Support Program is not effective.
MOVING FORWARD
Improving Relief for those in need
Helping residents who need it most
This would
substantially
eliminate the
impact of a tax
increase for
those in need
We are exploring creating a deferral program with more relief. It
would see more immediate relief to the resident, but when they
would sell their house, the taxpayer would be refunded the amount
of the deferral. It's a win-win.
However, there would
be a drain on the City's
reserves & impact
investment return.
Estimated impact =
$5M at its peak.
Initial discussions with our committee are already
underway. A report to Council is expected later this year. Page 100 of 393
Lean Training - In 2022 the City conducted a Shark Tank where
we looked for ways to reduce total costs or increase revenues.
One idea was to develop corporate lean training for
continuous improvement.
MOVING FORWARD
Other items
Lean Training, Shark Tank & Grant Revenue
Continual
improvement is
needed
Involving the entire
City Staff in the
process will create a
climate of efficiency &
success
Shark Tank Continuation - We will continue to look internally
for more ideas and cost saving measures.
Grant Revenue - Focus on increasing applications of grants to
fund capital or other projects. By using a 3rd party on a
contingency basis the City of Niagara Falls could secure more
extenal funding for projects and lower impacts to the
taxpayer. Page 101 of 393
NIAGARA FALLS
POSITIONED WELL As a high-value, high-amenities communitywith a very reasonable cost of living.
CATCHING UP
ADDRESSING NEW REQUIREMENTS
Bill 109 + 23
POISED FOR GROWTH
Enterprise Resource Planning
Proper technology & employee base to support residents & future systems
Asset Management Program
Addressing prior shortfalls, inflation & COVID
Page 102 of 393
WHERE DO MY
NiagaraE4!
PROPERTY TAXES GO?
2022 Breakdown
CITY -
CAPITAL
%“if
CITY
39%
45%
Did you know?Niagara Falls property owners can create CityaMyCityDashboardaccounttoaccessCity Capitalpropertytaxrecords,billing history,make .Regionpaymentsandmore!
REGION -WASTE
MANAGEMENT
11%
EDUCATION
REGION
MEDIAN
RESIDENTIAL
PROPERTY
$279,854
ASSESSMENT
VALUE
$3,766.88
IN TAXES
$1,476.54$14.24$1,689.06Region-Waste Management $158.85EducationSignuptodayatniagarafal|s.ca/dashboard $428.18Page 103 of 393
WHERE DO MY
PROPERTY TAXES GO?
how is the city
portion used?
$1,476.54
City Council,Administrative
Committees,Services
Boards &Grants
$99.07 $235.58
5 0
Fire .Municipal
services _Enforcement
'
_
Services
$380.82
1 A
‘$24-32
H/‘°’\..
i 9in‘)
City Transit Environmental
&Chair-A~Services -
Van Services Storm Sewer
$118.50 $7.77
5
._.
Athletic Fields$17.93 $40.10PlanningCapitalServices
'Projects$17.14 $50.30
Q1351
Civic Facility
Maintenance &
Improvement
$44.46
Roads &
Bridges
$269.14
Business
Development
Services
$15.62
Culture$155.78
how is the region
portion used?
$1,689.06
J
Planning8:Community
Development Services
$19.41 $314.38
Regional Regional
Roads Transit
$254.46 $69-‘I8
Police Niagara
Services Regional
Housing
$741.69 $60.63
Services AdministrationandGovernance-$2.56 $117.38IQuestions?
0
Revenues
‘$104.45
Public Health&
Emergency
Medical Services
$193.85
C
Niagara Peninsula
Conservation
Authority
$25.09
Contact the City of Niagara FallsFinanceDepartmentbyemailtaxes@3i_agarafalls.caorcall905-356-7521 ext.4306,4313‘
'‘Page 104 of 393
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Level of Service/Community Asset
Benchmarking scorecard
NIAGARA FALLS ST.CATHARINES WELLAND COMPARATIVE
88,071 140,370 52,293 RANKING
Recreation
Pools (indoor)1(+funding 1)1 1
A
HIGH
Pools (outdoor)5 3 3 HIGH
2 .
Splash pads 7 4 1""s“p‘:'a"s5;"'32:"HIGH
Ice pads 5 7 2 MEDIUM
Outdoor rinks 5 4 15 MEDIUM
Gyms (indoor)1(+funding 1)1 2 HIGH
Trails Paved
(kms)50 km 59 km 32 km MEDIUM
Trails Unpaved
(kms)16 km 50 km 4 km MEDIUM
City wide 522
A _t
Community wide 331
PD|'0X|m3 e N 'hb h d 221 I
acres of park land Oflligerour 00
210 1g(?r(e)s+1:32:HIGH
1284 acres
P k t t In:,'ms,e(,%§53 109 so MEDIUM
Leash-free dog
parks 2 2 1 HIGH
Soccer fields 30 31 19 HIGH
Baseball diamonds 30 21 22 HIGH
Artificial turf
fields 2 1
_
3 MEDIUM
Tennis courts 28 15 16 HIGH
Pickleball/tennis
combination courts 10 5 0 HIGH
courts 15 13 23 10 2 HIGHInstalledplaygrounds617320MEDIUMWalking/runningtracks(indoors)2 0 0 “'6”Walking/runningtracks(outdoors)1 1 0 HIGHPage 106 of 393
Level of Service/Community Asset
Benchmarking Scorecard
NIAGARA FALLS
88,071
ST.CATHARINES WELLAND COMPARATIVE
RANKING
Culture
1 year round 1 year round
140,370 52,293
Museums 2 seasonal 1 seasonal 1 HIGH
Community 1 2 1Centres MENU”
“Wary 4 +1 kiosk 4 3 HIGHBranches
Safety ‘'-'1 -''
.O I 0 ''
Fire Fighters 134 136 52 MEDIUM
Volunteer 104 (70)
Fire Fighters 0 55 HIGH
Fire apparatus 21 13 10 HIGH
Crossing Guards ‘71 70 35 HIGH
Infrastructure -----A --
I A 0 I -'
Roads (kms)1427 kms 1168 km 596km
Sidewalks (kms)586 km 594 km 344 km
Sidewalks snow
cleared (km)200 km 117 km 51km HIGH
Bridges &Structures(Culverts)153 71 13Watercustomers31,694 42,548 19,607Watersystem(km)483 km 605 km 272 kmPage 107 of 393
The Official Opposition Party to The City of Niagara Falls Council
Do not alter this document
24-01-2023-11
Sunday, January 22, 2023
5.3 Presentation - 2023 Operating Budget (Presentation added)
Jason Burgess, CAO, will present the 2023 Budget to Council.
Report
Council,
I request, Jason Burgess do us all the courtesy of not reading the presentations verbatim.
So many staff members do this, as the CAO he should be above this type of presenting.
I have already read it, I would prefer that he elaborate on the information contained
within it.
Leader of the Official Opposition (Chef de l'Opposition officielle)
Joedy Burdett
4480 Bridge Street, Niagara Falls, L2E 2R7
(905) 353 8468
OPNFC.ca
Just as His Majesty's Loyal Opposition is viewed as the caucus tasked with keeping the
government in check, it is the mandate of the OPNFC to hold Council accountable to
their actions or intentions, realized or inferred.
"An opposition party is a political party that does not win enough seats in a general
election to form a government. The elected members of that party instead serve in the
legislature as the opposition. An opposition party criticizes and challenges the governing
party, with the goal of improving legislation and forming the government in the next
election. The opposition party with the most seats is called the Official Opposition or His
Majesty’s Loyal Opposition. This title emphasizes that the party remains loyal to the
Crown even as they oppose the governing party."
Page 108 of 393
F-2023-03
Report
Report to: Mayor and Council
Date: January 24, 2023
Title: Proposed 2023 Tax Supported Operating Budget
Recommendation(s)
1. That a 2023 tax levy increase related to operating revenues and expenditures of
$7,842,143 BE APPROVED.
2. That an additional Special Capital Levy increase of $787,254 BE APPROVED as
an addition to the Capital Levy to fund Asset Management initiatives as mandated
by the Province of Ontario.
3. That the 2023 Tax Supported Operating Budget with a Net Levy Requirement of
$87,354,774 inclusive of the additional Special Capital Levy BE APPROVED.
Executive Summary
For taxpayers the Proposed 2023 Tax Supported Operating budget represents a 10.0%
net levy increase plus an additional 1.0% Special Capital Levy over the 2022 budget.
A 10.0% increase to the levy plus an additional 1% capital levy results in the following
impacts to the taxpayer:
1. $500,000 residential assessed increases City taxes by $24/month or
$293/year from $2,664 to $2,956 per year.
2. $1,000,000 commercial assessed property increases taxes by $85/month or
$1,015/year from $9,242 to $10,257 per year.
The Proposed 2023 Operating Budget addresses inflationary pressures, rising prices
on many goods and services, new demands from the Provincial government, financial
sustainability goals and some strategic investments. The 2023 budget includes the
full absorption of the 2022 tax increase deferral. In 2022, due to slow recovery from
COVID Council decided to provide one year of relief (or deferral of taxes). The total
amount deferred from 2022 is $6.5 million.
The larger budget to budget variances between the Proposed 2023 Tax Su pported
Operating Budget and the Approved 2022 Tax Supported Operating Budget are
indicative of the budget pressures that the City is experiencing, of service level
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changes that staff are recommending and of improved budgeting practices to
progress in building a strong financial future. The report outlines 88 variances that
have been identified throughout City service areas. Staff are strongly encouraging
that Council approve the budget saving recommendations from staff included in
attachment 15 and reduce the levy impact from 10.0% to a 9.1% increase as
explained in the financial implications section below in addition to approving a 1%
Capital Levy.
Council could consider removing all or a portion of the net debt placeholders
($668,186 or 0.9%) and/or the increase in the non-core Asset Management Fleet
Replacement Reserve ($1,547,601 or 2.0%). Council is cautioned that the need for
these budget lines will not go away. Removing them will simply defer the issue to a
future budget year. In addition, increasing the fleet replacement reserve contribution
is only one small step towards reducing our overall Asset Management Funding
Deficit.
The debt placeholder is a budget best practice in which the decisions of Council are
fully costed, even though the debt cost may not happen for a year or two later. For
example if Council approves the construction of a bridge in 2023 and the bridge is
constructed in two years, the City will not borrow that money until 2025 (at the
completion of the construction). By recording the debt service cost at the time of
decision, then a future budget, or future Council, is not impaired with the financial
burden. The positive variance of the debt placeholders are put into capital reserves
to offset unexpected rises in interest rates or budget overruns which protects City
reserves. If Council reduces or removes the debt placeholders a budget increase in
a future year will be required to pay for the decisions of this budget.
The fleet replacement reserve is a charge for the use of City owned vehicles. The
charges are borne within the departmental budgets and are intended to be sufficient
to build up a reserve to replace the vehicle when it is required to be removed out of
service. This approach effectively ensures long term sustainability. For example, if a
fire truck has a 15 year life and cost the taxpayer $750,000, the City would want to
charge or levy $50,000 per year and at the end of 15 years the replacement reserve
would have $750,000 to purchase the replacement vehicle. Currentl y the City's
charges are too low and when the truck needs to be replaced we are required to
drawdown additional reserves, other funding sources or increase our debt levels.
The City's 2022 Council approved Core Asset Management Plan indicated a funding
deficit of $7,800,000 which if included in the 2023 budget would equate to a 9.9%
increase to the levy. In addition, the City's 2014 Council approved Non -Core Asset
Management Plan indicated a funding deficit of $11,300,000 which if included in the
2023 budget would equate to a 14.4% increase to the levy. The updated Non -Core
Asset Management Plan is currently underway and will be brought before Council in
early 2024 for approval.
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Council is reminded that the Province of Ontario requires all Cities to align with asset
management as per Asset Management Planning Regulation O. Reg. 588/17. This
regulation requires the City to establish proposed levels of service and a lifecycle
management and financial strategy for all assets by July 1, 2025. What this means is
the City must have a strategy in place by July 1, 2025 of how the City will close the
funding gaps identified above. Staff will continue to focus on investments in the "state
of good repair" of existing assets in preparation for the requirements under this
regulation.
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
City Council
1. Although not a large variance staff have included a $5,000 budget for
Professional Development for Councillors in the event that there are any courses
or workshops of interest throughout the year that a Council member may wish to
attend.
Boards
2. The Niagara Falls Public Library has requested an 8.55% increase for their City
Operating Grant from $4,945,775 to $5,368,608 for a total increase of $422,833.
This represents a 0.54% increase to the levy.
Grants
3. The Hospital Foundation has historically requested and received an annual grant
of $50,000 from the City of Niagara Falls. This year staff met with the Hospital
Foundation and proposed a one-time funding of $200,000 in 2023 so an MRI
machine can be purchased, with no more funding in 2024 and forward. Staff have
recommended funding this one-time $200,000 request with OLG reserve funding,
effectively removing the $50,000 from our levy in 2023.
4. Historically Doctor Recruitment has always been funded 100% from Special
Purpose Reserves. In 2022, a decision was made by staff to remove this funding
and levy the entire $300,000 expense which relates to a 0.38% increase to the
levy. The full $300,000 was not utilized in 2022 which allows staff to reserve the
unspent funding and as such staff have recommended bringing in $200,000 of
special purpose reserve funding to offset the $300,000 doctor recruitment expense
leaving only $100,000 to be levied.
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Attachment 2 – Administrative Services Summaries
Chief Administrator's Office
5. Previously Communications staff reported directly to the CAO and as such were
budgeted in the CAO responsibility centre area. With the Communications
department growing due to the assupmtion of recreational and cultural servicesand
now reporting into Corporate Services staff created their own responsibility centre
and as such roughly $800,000 has been moved from the CAO area to
Communications as you will see below.
In addition, in 2022 two new positions, General Manager of Corporate Services
and Senior Manager of Decision Making were budgeted in the CAO area. These
2 positions labour and benefits have been moved to the financial services area,
accounting and reporting specifically to better align with Corporate Services
reporting.
Clerks Services
6. As we start to return to pre-pandemic levels, our licences budget has increased by
$50,000 and our marriage ceremony revenue has increased by $47,500.
7. The 2022 budget of $220,000 from Special Purpose Reserves was budgeted to
offset election expenses which is no longer needed in 2023 and thus has been
removed.
8. Reductions of various expense lines in this summary relate to the removal of the
2022 election related expenses.
9. The addition of a To Special Purpose Reserve Transfer of $80,000 has been
recommended to building up enough reserve money over the next 3 years by 2026
to fund the next election. This helps spread costs out and avoids having a $320,000
levy increase in 2026 and every four years.
Financial Services
10. The increases of $813,053 and $7,628 represents the assessment growth which
is about 1%
.
11. Waste management has also increased by 1% growth however this is money
collected on behalf of the Region and as such you will see a corresponding
increase in Contracted Services. The Region has not yet provided their final Waste
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Management budget however any increase will be offset by an increase in
contracted services so this is not of great concern. Waste management has a net
0 levy impact.
12. The Taxation Write Offs budget has been increased by $2 25,000 to better reflect
historical averages. Over the last 5 years write offs have ranged from $1.39M to
$1.54M.
13. The Ontario Municipal Partnership Fund (OMPF) grant has been reduced by 15%
consistent with prior years.
14. Staff have increased the Ontario Lottery and Gaming Corporation Funds
modestly by $200,000 from $13,800,000 to $14,000,000 in anticipation of
revenues declining from the City's typical pre-covid amount of approximately
$23M due to the introduction of online gaming and eventually the Woodbine
Casino. Staff still feel this a very conservative estimate. Council is reminded of
the following guidelines put in place by Council over the years in regards to the
OLG funding:
a. 2% of OLG funding received is dedicated to New South Niagara Hospital
Reserve Fund - $280,000 based on an estimate of $14M
b. 18% of OLG funding received is owed to the Niagara Regional Police
Services Casino Policing Unit - $2,520,000 based on an estimate of $14M
c. The historical subsidy of OLG funding included in the tax supported
operating budgeting of $5.895M has been reduced by 50% of the growth
annually starting in 2022 as approved by Council in 2021 in an effort to
wean off the subsidy in the levy budget and dedicate more of the OLG
funding to capital. The tax subsidy is currently $5.09M in the 2023 budget
which represents a subsidy of 6.5% of the levy. With this strategy it could
take 10-15 years to fully wean off the OLG funding that is subsidizing the
levy.
d. The remaining OLG funding is dedicated to capital funding - $6,110,000
based on an estimate of $14M.
15. Although Investment Income has increased by $812,000 this partially represents
a change in accounting process and the net increase is only $150,000.
Investment income previously budgeted for $900,000 has been increased to
$1,050,000 adding $150,000 of revenue to the levy budget.
Previously investment income related to reserve funds was recorded directly to
reserve funds whereas now, the investment income and management fees
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related to reserve funds is being budgeted in the levy budget with a
corresponding transfer to reserve funds as follows:
a. Investment income for reserve funds - $662,000
b. Management fees for reserve funds - $(102,000) - budgeted in Rents and
Financial expenses
c. Net transfer to reserve funds - $560,000
16. Although Other Revenue has increased by $1,458,200, this relates to the
Municipal Accommodation Tax (MAT) for which the budget has increased by
$1,466,700 as we begin to return to pre-covid levels of Tourism. 95% of the MAT
collected is distributed to the Niagara Falls Canada Hotel Association (NFCHA)
via an External Transfers budget while the Municipality keeps 5% of the MAT as
an administration fees. External Transfers have inceased by $1,393,365 in
relation to the MAT for a net levy increase relating to MAT of $73,000.
17. Penalties and Interest have increased by $274,000 to reflect a return to the
standard 1.25% interest and penalty amount per month.
18. Provincial Offences Act revenues have decreased by $107,634 based on the
Region's estimate of 2023 Court Revenues. The Court systems have not fare
well through COVID.
19. The removal of $6,526,631 of reserve funding represents an 8.7% tax levy
increase. In 2022 Council did not want to increase the levy by 12.6% on the tails
of COVID and instead agreed to one-time use of $6.5M of reserve funding to
reduce the levy impact down to a 3.9% increase with the understanding that this
is not a sustainable approach and that this funding would need to be removed in
2023. Essentially before we even started the 2023 budget process we knew we
would be faced with an 8.7% increase to fund the unsustainably funded portion of
the 2022 budget.
20. Labour and Benefits have increased by $583,578 for a few reasons:
a. As stated in #5 above, we moved the General Manager of Corporate
Services and the Senior Manager of Decision labour and benefits making
previously budgeted in the CAO area in 2022 to Finance under Accounting
and Reporting
b. There is a request for a new position - Budget and System Analyst
21. Transfers to Reserve Funds of $9,470,000 include the following items, mentioned
above in #14 and #15:
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a. To OLG RF - Policing (18% of estimated $14M funding) - $2,520,000
b. To OLG RF - Hospital (2% of estimated $14M funding) - $280,000
c. To OLF RF - Future Capital Spending (remainder of estimated $14M
funding less tax subsidy of $5,090,000) - $6,110,000
d. Transfer investment/interest income activity net of management fees to
discretionary reserve funds - $560,000
22. The Transfer to Parking Special Purpose Reserve to fund the projected deficit in
the parking budget has decreased from $421,017 to $237,412. Although still in a
deficit position in Parking, reducing the anticipated levy transfer is a step in the
right direction.
Information Systems
23. Increase of $338,000 in labour and benefits relates to the following new positions
being requested:
a. Junior Systems Technician
b. Projects Analyst
c. Software Development Analyst
24. Software costs increased by $305,000 as we budgeted a phase in of $150,000
for the new Enterprise Resource System software costs and there's
approximately $138,000 in increases of other various software annual
subscription costs.
Legal Services
25. Although not a large increase I do want to highlight that Legal Services decided
to remove the budget for the vacant Deputy Solicitor position at this time and
instead add an Articling Student. If Legal Services wish to add a Deputy Solicitor
in the future the ask for a new Full Time Equivalent (FTE) will come before
Council in a future budget.
26. Increase of $176,500 in Contracted Services relates to an increase in our budget
for external counsel.
Communications
27. In addition to the Communications expenses be ing moved from CAO area (see
#5), Gale Centre and the Exchange also transferred some advertising budget
monies over to Communications.
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Attachment 3 - Fire Services and Casino Policing Services
Fire Services
28. Increase of $1,430,000 in labour, benefits and overtime related to the following
items:
Contractual Fire Wage increases total $563,000
6 probationary Fire Fighters budgeted in an attempt to try to backfill some of the
vacant positions due to WSIB leave of absence. As a Schedule 2 employer that
City pays all staff off on WSIB and in the case of Fire those positions cannot sit
empty so we are currently paying overtime to backfill due to a lack of available
trained staff.
In 2022, staff budgeted 2 probationary fire fighters as a pilot to backfill 2 of the
vacant positions due to WSIB leave of absence. Unfortunately these 2 fire
fighters did not get onto the trucks until mid September by the time they were
hired and trained and thus saw hardly any reduction in overtime costs.
Fire overtime has skyrocketed in the last 6 years from a reasonable $418,000 to
$2.2 million as follows:
2022 - $2,218,335
2021 - $2,275,252
2020 - $1,139,361
2019 - $849,193
2018 - $709,354
2017 - $418,572
2016 - $410,727
2015 - $440,129
2014 - $269,310
2013 - $425,601
2012 - $451,807
2011 - $408,369
This problem cannot be understated. The escalation is alarming. For reference
$2.2M equates to 2.8% of the levy.
The budget for the 6 probationary fire fighters including benefits totals
approximately $530,000. Due to the amount of training time required, the savings
realized for the additional 6 fire fighters will not be annualized for 2023 however
staff are still anticipating a reduction of approximately $500,000 in overtime
costs, which would bring the actuals down over $1.7M. Unfortunately with a 20 22
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overtime budget of $1.5 million this still results in a slight increase to the overtime
budget of $200,000. This could hopefully be reduced further in 2024 as we will be
able to anticipate annual savings.
Lastly, we have budgeted for a backfill in Communications due to a WSIB leave
of absence - $152,000
29. New Debt Principal and Interest charges of $142,596 represent the debenture
costs for Tanker 6 and Engine 4.
30. The increase in the To Capital Special Purpose Reserve (SPR) amount of
$126,710 represents a debt placeholder budget for the approved debenture
funding for the Boathouse and Pumper 5. This represents the CAO's approach to
try to levy debt when the approval is made as opposed when we will actually see
debt charges relating to these 2 projects in 1-2 years.
31. Throughout the budget Council will see increases in Internal Rent charges of
30% or higher. I will reference each Internal Rent variance back to this
explanation. Internal Rent charges are the charges we calculate for fleet
replacement.
Finance staff changed quite a few assumptions surrounding internal rent
calculations in addition to increased fuel costs resulting in major increase in
internal rent charges across the Corporation. The net increase to the levy in
relation to Internal Rent charges is $1,547,601 which represents a 2% levy
increase. This increase gets transferred fully to the fleet replacement reserve
bringing the transfer to fleet replacement reserve budget from $1.8M to 3.4M
which is significantly closer to the amount we should be spending annually on
fleet to address annual needs and the backlog per our 2014 Asset Management
Plan.
The updated non-core Asset Management Plan will come before Council in 2024
(legislatively due July 1, 2024) and we will have a better idea of what we should
be spending on fleet annually. Staff feel this is a necessary budget adjustment
and helps close the funding gap related to fleet investments however staff are
also cognizant that this is a large increase all at once and as such, we could
consider phasing in the increase over 2 or 3 years to help mitigate the overall tax
levy increase in the 2023 budget.
Attachment 4 - Municipal Works Services
Roadway Services
32. Special Purpose Reserve (SPR) funding of $41,609 has been brought in from an
old SPR to fund some of the additional $50,000 in tree purchases planned in this
budget.
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33. From Development Charges budget of $417,511 relates to the DC eligible portion
of the debt placeholder for the Montrose/Biggar/Reixinger Road project.
34. Labour and benefits increase is largely related to the request to hire 3 new Tree
Climbers.
35. Materials have increased by $103,000 for the following reasons:
a. Hardtop restoration increased by $30,000 from $70,000 to $100,000
b. Base/shoulder repairs increased by $30,000 from $3,000 to $33,000
c. Forestry increased by $53,700 as an additional $40,000 is allocated to
tree purchases increasing the tree purchases budget from $10,000 to
$50,000. SPR funding of $41,609 has been budgeted to offset this 2023
increase however, this is a one-time offset.
36. Contracted Services has increased by $308,000 for the following reasons:
a. Reduction of $50,000 due to removal of the $50,000 shoulder pilot
program
b. Increase of $60,000 in sidewalk maintenance repair contract from $90,000
to $150,000
c. Increase of $168,020 in various forestry line items such as tree trimming,
stumping and planting.
d. Moving $25,000 bridge inspections from Engineering into the new Bridges
and Culverts responsibility centre
e. Increase of $100,000 in patching from $500,000 to $600,000
37. Increase of $60,000 in Rents and Financial Expenses due to new forest chipper
truck rentals being budgeted for the additional 3 Tree Climbers requested. The
City is very behind in Forestry.
38. New charges of $190,045 in Debt Principal and Interest due to the 2020 road
rehabilitation debenture.
39. The increase in the To Capital Special Purpose Reserve (SPR) amount of
$452,225 represents a debt placeholder budget for the roads portion of the
Montrose/Biggar/Reixinger Reconstruction. This is offset by the $417,511 DC
revenue mentioned in #33 above for a net levy impact of $34,714.
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Winter Control Services
40. Benefits have decreased by $68,272 to better reflect prior year actuals as many
the winter maintenance employees are seasonal.
41. Contracted Services increase of $165,000 reflects an increase in the street
sweeping budget from $260,000 to $425,000 as the current contractor did not
renew the contract, disposal costs of contaminated soil have increased in
addition to rising fuel costs.
42. The increase in the To Capital Special Purpose Reserve (SPR) amount of
$223,397 represents a debt placeholder budget for the Plow Truck Replacement
debenture.
Streetlighting Services
43. The increase in the To Capital Special Purpose Reserve (SPR) amount of
$28,161 represents a debt placeholder budget for the streetlighting portion of the
Montrose/Biggar/Reixinger Reconstruction. This is offset by $22,528
Development Charge revenue for a net levy impact of $5,633.
Engineering Services
44. Other Revenue has decreased by $206,500 in relation to anticipated Subdivision
Agreement revenue for 2023. Staff estimate the amount of development
applications and contracted services annually.
45. Labour and Benefits has increased by $302,000 for a few reasons:
a. New position Director of Finance budgeted with 1/2 recovered from the
Rate Budget
b. Changed the assumption for the General Manager of Municipal Works and
the Municipal Works Executive Assistant to be funded 1/2 by the Rate
Budget instead of 2/3 as this seems to be a more reasonable assumption
of the allocation of their time.
c. New admin student (16 weeks) requested
d. Two new Capital Planning/Asset Management Analysts requested,
recovered 2/3 from the Rate Budget
Fleet Services
46. Labour and Benefits have increased by $146,000 due to a request a new
Apprentice Mechanic and 2 new summer students.
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47. Materials were increased by $167,000 to be more in line with historical spending
Storm Sewer Maintenance Services
48. The increase in the To Capital Special Purpose Reserve (SPR) amount of
$139,447 represents a debt placeholder budget for the storm portion of the
Montrose/Biggar/Reixinger Reconstruction. This is offset by $111,557
Development Charge revenue for a net levy impact of $27,890.
49. Contract Services increased by $171,650 mainly due to the locates budget
increasing by $122,000 from $73,000 to $195,000 and a new line item for
sampling and monitoring for $30,000 was added.
Attachment 5 - Municipal Works - Transportation Services
50. The increase in the To Capital Special Purpose Reserve (SPR) amount of
$110,585 represents a debt placeholder budget for the Bridge Street Multi -Modal
Hub ($76,456) and the traffic portion of the Montrose/Biggar/Reixinger
Reconstruction ($34,129) which is offset by $27,303 Development Charge
revenue for a net levy impact of $6,826 related to Montrose debenture.
51. Although not a large variance in labour and benefits staff wish to point out the
following changes:
a. Crossing Guard wages decreased by $76,817 due to the reduction in
service level by removing lunch time crossing guards
b. Increase in allocation of Manager of Transportation wages (previously
25% allocated to parking, now 5%)
c. Increase in allocation of Traffic Supervisor to parking (previously 50% in
2022, now 25%)
d. New budget line School Crossing Guard sick time - $6,800
Attachment 6 - Parks and Athletic Fields
52. The increase in contracted services largely relates to 2 capital items being
budgeted in the operating budget as follows:
a. Kerr Park Washroom Repair - $45,000
b. Chippawa Lions Park Washroom Repairs - $45,000
While staff discourages this, an exception was made to leave these 2 items in
and bring in Capital SPR funding to offset the costs.
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53. New Debt and Interest Charges of $266,336 represent Phase 1 of the debenture
for the Oakes Park Canada Summer Games project.
54. To Capital SPR budget of $33,507 is for the second debenture - Phase 2 of the
Oakes Park Canada Summer Games project.
Attachment 7 - Transit Services
55. The net 2022 Transit budget of $8,128,009 was transferred to the Region due to
the amalgamation of Transit services effective January 1, 2023. $8,128,009
equates to 10.3% of the levy. Although the $8.1M was transferred to the Region
the City is keeping the WEGO service and the Bus Terminal Building on Erie
Ave. and as such you will see a small 2023 budget related to both of these items.
The City has also budgeted a $500,000 contingency as discussed below for a net
Transit budget of $537,400 for 2023. Thus the amount of Transit expenses
removed from the City's 2023 budget is $7,590,609 which equates to 9.6% of the
levy.
56. WEGO service has been budgeted as follows for a new levy impact of $0.
a. Other Revenue of $1,296,352 represents the Niagara Parks Commission
(NPC) contribution to the WEGO service.
b. Transfer from Reserve Funds of $458,250 making total WEGO revenue
$1,754,602.
c. Expenses of $1,704,602 purchased service from the Region and $50,000
for WEGO pass cost sharing with NPC.
57. Various facility costs have been budgeted for the Bus Terminal in addition to
$57,000 in revenue for a net budget of $37,400 related to the Bus Terminal
58. $500,000 has been budgeted as a contingency from leftover Transit
Amalgamation issues such as payments of vacation pay and employee future
benefits. This $500,000 contingency budget would be removed in 2024.
Attachment 8 - Recreation, Culture and Facilities Services
Recreation Programs
59. User Fees have increased by $115,000 with increases as follows:
a. Increase of $14,000 in Older Adults User Fees
b. Addition of $33,445 in User Fees from MacBain Centre Programs
c. Increase of $44,872 from MacBain Pool Programs
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d. Increase of $23,440 from Outdoor Pool User Fees
60. 2022 budget of $59,000 from Special Purpose Reserves was funding to offset
Canada Summer Games expenses. This has been removed in 2023.
61. Labour and benefits appear to have decreased by $555,000 however this is
mostly just a reallocation to other areas not included in this summary sheet.
There has been an increase in labour and benefits for MacBain lifeguards and
addition of a MacBain Team Lead in aquatics.
62. Contracted Services has decreased by $80,600 as staff moved $25,000 in pool
expenses to pools maintenance and removed the $59,000 Canada Summer
Games expenses mentioned in #60.
63. $30,000 decrease in Fee for Service is due to moving the Niagara Falls Art
Gallery ($28,000) and the Town Crier budget of $1,500 to Niagara Falls
Exchange
Programming to align with Cultural spending.
64. Increase of $80,000 in Rents and Financial Expenses doe to moving the $80,000
budget for Organizational Grants to Junior B and Junior C from Gale Centre to
Other Recreation Programs to better align with Financial Information Return
(FIR) reporting instructions.
Civic Facilities Summary
65. Increase of $113,000 in Labour and Benefits includes a new ask for a
Maintenance Tradesperson - Millwright.
66. Increase of $111,000 in Contracted Services is related to numerous new budget
line items for the Service Centre including doo and gate maintenance, after hours
service calls, painting, roof, electrical, drain maintenance and pest control.
Recreation Facilities Summary
67. Revenue is projected to increase by $85,000 mainly from Rents and Other
Revenue. Specifically:
a. Gale Centre Other Revenue is increasing by $45,000 from $7,000 to
$52,000 which brings us almost back to pre-covid budget ($58,750). The
additional $45,000 budgeted is for advertising.
b. Rental revenue for MacBain is increasing by $46,325 from $465,897 to
$212,222 with the addition of $19,200 for indoor plau structure rentals,
$3,000 for court rentals, an additional $13,625 from Early Years and an
additional $10,000 in various multipurpose room rentals.
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68. Per #61 a number of positions were reallocated from the Rec Programs budget
areas to the Rec Facilities budget area. In addition increases in the Rec Facilities
labour budget include:
a. New ask for a Facility Supervisor
b. Change in job title and pay from Janitor to Facility Attendant
69. Contracted Services increased by $110,000 mainly in the MacBain maintenance
area which had increase of $127,000 in contracted services for various
expenses.
Museum and Culture Services
70. Revenue is projected to increase approximately $73,450 between Rents,
Sales and User Fees. Specifically:
a. Rental revenue for the Exchange is expected to increase by $16,000
from the 2022 budget of $21,000 (includes Farmers Market) to
$37,000
b. User fees for the Exchange are expected to increase by $42,450 from the
2022 budget of $20,000 to $62,450 due to Exchange revenue budgeted
for woodworking memberships, studio rentals, woodworking program
revenue, signature events and sales.
c. Museum User Fees budget has increase by $8,000 from $18,000 to
$26,000 getting closer to the pre-covid budget of $42,500.
d. Museum Sales has increased by $2,500 from $5,000 to $7,500 which is
back to the pre-covid budget.
e. Lastly, Museum rents budget has increased by $4,500 from $500 to
$5,000.
71. Labour and benefits have increase by $126,000 which is mainly a result of
annualizing the budget for the Exchange from the 7 months budgeted in 2202 to
a full year.
72. Materials overall have increased by $90,000 which is mainly due to Exchange
programming and maintenance being budgeted for a full year.
73. Contracted Services have increased by $123,000 ($37,000 increase in the
Exchange and $84,000 increase in the Museum). The Museum increases
specifically include:
a. Additional $28,000 in Security costs at Battleground Hotel
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b. Additional $29,000 in RES budget
c. Addition of new line line items for fire protection, plumbing, electrical and
building maintenance and repairs.
74. Long term debt and interest have decreased by $173,000 as 2023 is a partial
year for the 20 year Museum debenture that was issued in 2013 resulting n a
reduction of $165,000 in principal and a reduction in interest. The remaining
$165,000 in principal budget will be removed in 2024.
Attachment 9 - Recreation, Culture and Facilities - Cemeteries Services
75. Revenue for both user fees and sales are anticipated to increase by $83,300
based on higher user fees and sale prices as well as more sales predicted.
76. Similar to #15 above, staff have made a change in accounting practice.
Previously investment income related to the trust fund was recorded directly to
the levy budget and not reinvested into the Trust Fund. The Trust Fund is
underfunded and underperforming in the investment market. A step in the right
direction is to reinvest any interest earned. Staff have budgeted this way in the
2023 budget. Specifically the 2023 budget includes:
a. Investment income for Trust Fund - $100,000
b. Management fees for Trust Fund - $(16,000) - budgeted in Rents and
Financial expenses
c. Net transfer to Trust Fund - $84,000
77. To Capital SPR budget of $56,699 is for Lundy's Lane Cemetery Operations
Building.
Attachment 10 - Planning and Building Services
Planning Services
78. User fee revenue is anticipated to increase by $103,500
79. A planning fee study has been budgeted in Contracted Services for $50,000 with
offsetting Special Purpose Reserve funding brought in to pay for it.
80. The increase in labour and benefits includes the following new position requests:
a. Environmental Planner
b. Senior Planner
c. Planner I
d. Junior Zoning Admin
e. Landscape Architect
f. Secondary Planner
g. 2 new planning interns, one for 4 months and one for 8 months.
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Building Services
81. Permit fee revenue is anticipated to increase by $1.1M which helps reduce the
budgeted transfer from Special Purpose Reserves that ensures the building area
is a net 0 levy impact.
82. Labour has increased by $370,000 and includes a request for a new Manager of
Building as the full salary of the Chief Building Official and the Building Analyst
(previously split 3 ways between Building, Municipal Enforcement and Facilities)
83. Memberships and Subscriptions have increased by $53,000 due to a budget for
50% of the subscription fees for the new City View Software being implemented.
84. Contacted Services has increased by $65,000 as the external consultants budget
increased from $35,000 to $100,000.
Municipal Enforcement Services
85. User fee revenue has increased by $10,000 and Fines have increased by
$15,000 in relation to a new line item budgeted in Contracted Services for
Administrative Monetary Penalty System (AMP)
Community Improvement Plans (CIP)
86. We have budgeted the following in Community Improvement Plans with an
offsetting transfer from Special Purpose Reserves for a net levy impact of $0.
a. Brownfields CIP - $60,000
b. Lundy's Lane CIP - $20,000
c. Downtown CIP - $50,000
d. Historic Drummondville CIP - $10,000
e. Gateway CIP - $40,000
Attachment 11 - Business Development Services
87. The Niagara Falls Ryerson Innovation Hub budget is only for January 1 to March
31, 2023 representing the final quarter of the FedDev Grant. The t otal budget for
the quarter is $358,747 which is offset by 50% FedDev Grant funding ($179,373)
and OLG Funding (not Holdco dividend now that OLG money has been received)
of $179,374. While overall there is no change to the levy as both the revenue and
expenses have been adjusted downwards, this results in changes in the following
budget lines:
a. Decrease in Federal Grants Budget - $603,873
b. Decrease in Investment Income (Holdco Dividend) - $783,245
c. Increase in Reserve Funding (OLG) - $179,374
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d. Decrease in Contracted Services - $331,238
e. Decrease in Fees for Service - $876,506
In addition there budget for the other FedDev Grant, Tourism and Connectivity
has been adjusted downwards, also with no levy impact, resulting in changes in
the following budget lines:
a. Decrease in Federal Grants - $386,000
b. Decrease in Contracted Services - $386,000
88. Other revenue of $56,795 added to represent funds to be received from the
Ontario BIA Association to fund 2 Digital Squad members reflected in the
increased labour and benefit costs.
Financial Implications/Budget Impact
Attachment 12 shows the overall revenue and expense summary for the City. Within
Attachment 12 with the amalgamation of Transit Services to the Regional Municipality of
Niagara, effective January 1, 2023, we have the anomaly of $8.7M of Transit Revenue
being removed and $16.3M of Transit expenses being removed in 2023 for a net removal
of $7.6M of Transit deficit which is of course making all the variances difficult to follow.
For that reason, staff have created Attachment 13 which is the overall summary of
revenue and expenses for the City in the 2023 column while the 2022 column has all the
Transit variances removed to allow for better apples to apples comparison between the
2 years. Staff recommend Council focus on Attachment 13 to better understand the
changes within each line item as opposed to Attachment 12.
For the City to achieve all its goals as outlined in the proposed 2023 budget, with a
sustainable funding source, the tax levy increase requirement would be $7,842,143 or a
10.0% increase. This is net of the Transit amount being removed from the levy
($7,590,609 or 9.6%) which will be levied on the taxpayer by the Region. This is important
to keep in mind as although $7,842,143 is the net deficit, in actuality the deficit is more
accurately $15,432,752 as illustrated in Attachment 16.
Included in this $15.4 million deficit is of course the decision of the 2022 Council to defer
an 8.7% tax increase in 2022 to 2023 due to the adverse effects of COVID still being felt
by the taxpayer in 2022. Council achieved this deferred increase by adding one-time
reserve funding of $6,526,631 so in essence the $15,432,752 deficit is really a
combination of the unsustainably funded 2022 budget ($6,526,631) and the new requests
within the 2023 budget ($8,906,121). For further information regarding the 2022 budget
approval Council is encouraged to refer to the January 25, 2022 Special Budget Council
meeting agenda and video. In terms of the 2023 increase of $8,906,121 please see
Attachment 16 for a breakdown of primary factors influencing the potential levy increase.
Staff recognize this is a lofty request and as such management was tasked with trying to
find cost savings or revenue generating ideas. Staff were able to come up with various
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ideas to reduce the deficit by $703,000 that are listed in Attachment 15. Staff are
recommending that Council endorse these suggestions in Attachment 15 and reduce the
$7,842,143 by $703,000 which would result in a revised deficit of $7,139,143 or a 9.1%
levy increase.
In addition staff is requesting an additional 1% be added to the existing 1% capital levy
with the additional $787,000 in funding to be dedicated specifically to improving roads.
$787,000 in funding will improve approximately 600m of road, curb and sidewalk.
A 10.0% increase to the levy plus an additional 1% capital levy results in the following
impacts to the taxpayer:
1. $500,000 residential assessed increases City taxes by $24/month or
$293/year from $2,664 to $2,956 per year.
2. $1,000,000 commercial assessed property increases taxes by $85/month or
$1,015/year from $9,242 to $10,257 per year.
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
Attachment 2 - Administrative Services
Attachment 3 - Fire and Casino Policing Services
Attachment 4 - Municipal Works Services
Attachment 5 - Municipal Works - Transportation Services
Attachment 6 - Municipal Works - Parks and Athletic Fields
Attachment 7 - Transit Services
Attachment 8 - Recreation, Culture and Facilities
Attachment 9 - Recreation, Culture and Facilities - Cemetery Services
Attachment 10 - Planning and Building Services
Attachment 11 - Business Development Services
Attachment 12 - Overall Revenue and Expenses Summary
Attachment 13 - Overall Revenue and Expenses Summary with 2022 Transit Budget
Removed for better Comparison
F-2023-03 Attachment 14 - 2023 New Positions Requested
F-2023-03 Attachment 15 - 2023 Budget Saving Options
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F-2023-03 Attachment 16 - Primary Factors Influencing the Potential Tax Levy Increase
Written by:
Tiffany Clark, Director of Finance
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 18 Jan
2023
Shelley Darlington, General Manger of Corporate
Services
Approved
- 18 Jan
2023
Jason Burgess, CAO Approved
- 19 Jan
2023
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CITY COUNCIL, COMMITTEES, BOARDS AND GRANTS
Summaries
City Council
Committees
Boards
Grants
The following responsibility centres are included in the above noted summaries:
City Council
111000 Mayor and Councillors
112000 Office of the Mayor and Council Support
Committees
113005 Recreation Committee
113010 Culture Committee
113015 Committee of Adjustment
113030 Park in the City
113050 Mayor's Youth Advisory Committee
113060 Senior Advisory Committee
113065 Diversity & Inclusion Committee
113070 Anti-Racism Committee
813000 Municipal Heritage Committee
Boards
361000 Niagara District Airport Services
740000 Library Services
821006 Niagara Falls Illumination Board
Grants
129001 OPG Community Impact Agreement
129200 Doctor Recruitment
511000 Niagara Health Foundation
521000 St. John's Ambulance Niagara - Water Patrol
610000 Social Service Grants
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
City Council Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 613,232 592,169 21,063 3.56%
Employee Benefits Allocation 171,324 156,531 14,793 9.45%
Labour and Benefits 784,556 748,700 35,856 4.79%
Materials 64,110 64,110 0 0.00%
Professional Development 5,000 0 5,000 #DIV/0![1]
Advertising/News Release 15,000 15,000 0 0.00%
Insurance Premiums 959 859 100 11.64%
Conferences/Conventions 15,000 15,000 0 0.00%
Membership/Subscriptions 22,125 22,125 0 0.00%
Office Supplies 13,000 13,000 0 0.00%
Materials 135,194 130,094 5,100 3.92%
Contracted Services 6,000 6,000 0 0.00%
External Transfers 60,000 60,000 0 0.00%
TOTAL EXPENSES 985,750 944,794 40,956 4.33%
Surplus/(Deficit)(985,750)(944,794)40,956 (4.33%)
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
User Fees 202,000 168,800 33,200 19.67%
Donations 2,000 0 2,000 #DIV/0!
Other Revenue 8,600 9,600 (1,000)(10.42%)
Miscellaneous Revenue 212,600 178,400 34,200 19.17%
TOTAL REVENUE 212,600 178,400 34,200 19.17%
EXPENSES
Labour 70,051 70,051 0 0.00%
Employee Benefits Allocation 21,197 20,439 758 3.71%
Overtime 500 0 500 #DIV/0!
Labour and Benefits 91,748 90,490 1,258 1.39%
Materials 65,950 74,750 (8,800)(11.77%)
Professional Development 250 250 0 0.00%
Advertising/News Release 1,750 800 950 118.75%
Conferences/Conventions 5,100 3,800 1,300 34.21%
Membership/Subscriptions 1,400 0 1,400 #DIV/0!
Materials 74,450 79,600 (5,150)(6.47%)
Rents and Financial Expenses 80,000 80,000 0 0.00%
TOTAL EXPENSES 246,198 250,090 (3,892)(1.56%)
Surplus/(Deficit)(33,598)(71,690)(38,092)53.13%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Special Purpose Reserves 0 138,363 (138,363)(100.00%)
From Reserve Funds 130,133 0 130,133 #DIV/0!
Internal Transfers 130,133 138,363 (8,230)(5.95%)
TOTAL REVENUE 130,133 138,363 (8,230)(5.95%)
EXPENSES
Fees for Service 5,734,733 5,304,080 430,653 8.12%[2]
Long Term Interest 11,932 14,095 (2,163)(15.35%)
Long Term Debt Principal 110,722 108,662 2,060 1.90%
Debt Charges 122,654 122,757 (103)(0.08%)
TOTAL EXPENSES 5,857,387 5,426,837 430,550 7.93%
Surplus/(Deficit)(5,727,254)(5,288,474)(438,780)8.30%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Reserve Funds 275,000 75,000 200,000 266.67%[3]
From Special Purpose Reserves 200,000 0 200,000 #DIV/0![4]
Internal Transfers 475,000 75,000 400,000 533.33%
TOTAL REVENUE 475,000 75,000 400,000 533.33%
EXPENSES
Materials 375,000 375,000 0 0.00%
Materials 375,000 375,000 0 0.00%
External Transfers 621,983 471,983 150,000 31.78%[3]
TOTAL EXPENSES 996,983 846,983 150,000 17.71%
Surplus/(Deficit)(521,983)(771,983)(250,000)32.38%
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ADMINISTRATIVE SERVICES
Summaries
Chief Administrator's Office
Clerks Services
Financial Services
Human Resource Services
Information Services
Legal Services
Communications
The following responsibility centres are included in the above noted summaries:
Chief Administrator's Office
120000 CAO and Support
Clerks Services
115000 Election Services
131010 Clerks Services
Financial Services
122015 Risk Management Services
123005 Debt and Investment Services
123010 Auditing Services
125005 Taxation
125020 Taxation Waste Management
125025 Taxation Other Levy Charges
125030 Taxation Payments in Lieu
125035 Taxation Services for Fees
125050 Taxation Capital Levy
129000 Other Corporate Mgmt and Support
129004 Municipal Accommodation Tax
133005 Revenues and Receivables
133010 Accounting and Reporting
133015 Procurement Services
Human Resource Services
142005 Labour and Employee Relations
142010 Staffing and Compensation Services
142015 WSIB Health, Safety and Sick Services
142020 Training and Development
142025 Employee Benefits
142040 Payroll
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ADMINISTRATIVE SERVICES - Continued
Information Services
143010 Information Software Services
143020 Information Hardware Services
Legal Services
124000 Corporate Legal Services
Communications
134000 Communications
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Special Purpose Reserves 75,000 75,000 0 0.00%
Internal Transfers 75,000 75,000 0 0.00%
TOTAL REVENUE 75,000 75,000 0 0.00%
EXPENSES
Labour 314,247 1,138,022 (823,775)(72.39%)
Employee Benefits Allocation 76,075 268,457 (192,382)(71.66%)
Labour and Benefits 390,322 1,406,479 (1,016,157)(72.25%)
Materials 52,000 31,500 20,500 65.08%
Advertising/News Release 0 98,000 (98,000)(100.00%)
Conferences/Conventions 5,500 19,500 (14,000)(71.79%)
Membership/Subscriptions 1,335 5,685 (4,350)(76.52%)
Office Supplies 1,500 2,500 (1,000)(40.00%)
Materials 60,335 157,185 (96,850)(61.62%)
Contracted Services 60,000 88,950 (28,950)(32.55%)
External Transfers 75,000 75,000 0 0.00%
Total Expenses 585,657 1,727,614 (1,141,957)(66.10%)
Surplus/(Deficit)(510,657)(1,652,614)(1,141,957)69.10%[5]
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Licences 300,000 250,000 50,000 20.00%
User Fees 60,000 12,500 47,500 380.00%
Micellaneous Revenue 360,000 262,500 97,500 37.14%[6]
From Special Purpose Reserves 0 220,000 (220,000)(100.00%)[7]
TOTAL REVENUE 360,000 482,500 (122,500)(25.39%)
EXPENSES
Labour 584,958 636,929 (51,971)(8.16%)
Employee Benefits Allocation 178,059 186,072 (8,013)(4.31%)
Overtime 5,000 10,000 (5,000)(50.00%)
Labour and Benefits 768,017 833,001 (64,984)(7.80%)[8]
Materials 162,000 287,000 (125,000)(43.55%)
Professional Development 3,500 3,500 0 0.00%
Advertising/News Release 0 2,500 (2,500)(100.00%)
Conferences/Conventions 4,000 3,400 600 17.65%
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 5,000 4,200 800 19.05%
Materials 175,500 301,600 (126,100)(41.81%)[8]
Contracted Services 5,000 68,000 (63,000)(92.65%)[8]
Rents and Financial Expenses 7,300 100,805 (93,505)(92.76%)[8]
To Special Purpose Reserves 80,000 0 80,000 #DIV/0!
Internal Transfers 80,000 0 80,000 #DIV/0![9]
Total Expenses 1,035,817 1,303,406 (267,589)(20.53%)
Surplus/(Deficit)(675,817)(820,906)(145,089)17.67%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Taxation City General/Urban Service 77,967,918 77,154,865 813,053 1.05%[10]
Taxation Capital Levy 757,487 749,859 7,628 1.02%[10]
Taxation Waste Management 8,449,043 8,362,504 86,539 1.03%[11]
Taxation Write Offs (1,550,000)(1,325,000)(225,000)16.98%[12]
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 92,917,009 92,234,789 682,220 0.74%
Provincial Grants 341,000 401,100 (60,100)(14.98%)[13]
Grants 341,000 401,100 (60,100)(14.98%)
Casino 14,000,000 13,800,000 200,000 1.45%[14]
Investments 2,382,600 1,570,600 812,000 51.70%[15]
Licences 48,386 44,365 4,021 9.06%
Other Revenue 5,177,450 3,719,250 1,458,200 39.21%[16]
Penalties and Interest 1,910,000 1,636,000 274,000 16.75%[17]
Provincial Offences Act 16,983 124,617 (107,634)(86.37%)[18]
User Fees 235,000 235,000 0 0.00%
Miscellaneous Revenue 23,770,419 21,129,832 2,640,587 12.50%
From Special Purpose Reserves 150,000 150,000 0 0.00%
From Reserve Funds 0 6,526,631 (6,526,631)(100.00%)[19]
From City Operating (Indirect Costs)603,035 590,384 12,651 2.14%
Internal Transfers 753,035 7,267,015 (6,513,980)(89.64%)
TOTAL REVENUE 117,781,463 121,032,736 (3,251,273)(2.69%)
Financial Services Summary
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 2,780,110 2,332,936 447,174 19.17%
Employee Benefits Allocation 806,583 666,679 139,904 20.99%
Overtime 13,250 16,750 (3,500)(20.90%)
Labour and Benefits 3,599,943 3,016,365 583,578 19.35%[20]
Materials 549,820 547,900 1,920 0.35%
Professional Development 10,030 3,500 6,530 186.57%
Insurance Premiums 230,215 202,679 27,536 13.59%
Conferences/Conventions 19,700 10,350 9,350 90.34%
Membership/Subscriptions 14,660 9,125 5,535 60.66%
Office Supplies 22,100 21,800 300 1.38%
Materials 846,525 795,354 51,171 6.43%
Contracted Services 8,747,443 8,660,873 86,570 1.00%[11]
Rents and Financial Expenses 193,200 82,200 111,000 135.04%[15]
External Transfers 4,195,865 2,802,500 1,393,365 49.72%[16]
Internal Rent 18,481 9,416 9,065 96.27%
To Capital/To Capital SPR 4,257,487 4,200,000 57,487 1.37%
To Reserve Funds 9,470,000 8,306,686 1,163,314 14.00%[21]
To Special Purpose Reserves 237,912 421,017 (183,105)(43.49%)[22]
Internal Transfers 13,983,880 12,937,119 1,046,761 8.09%
Total Expenses 31,566,856 28,294,411 3,272,445 11.57%
Surplus/(Deficit)86,214,607 92,738,325 6,523,718 7.03%
Financial Services Summary - continued
Page 31 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 0 150,000 (150,000)(100.00%)
TOTAL REVENUE 0 150,000 (150,000)(100.00%)
EXPENSES
Labour 2,883,745 2,136,337 747,408 34.99%
Employee Benefits Allocation 1,241,164 1,231,701 9,463 0.77%
Overtime 500 500 0 0.00%
Labour and Benefits 4,125,409 3,368,538 756,871 22.47%
Materials 106,000 126,000 (20,000)(15.87%)
Professional Development 95,500 70,000 25,500 36.43%
Conferences/Conventions 4,500 4,000 500 12.50%
Membership/Subscriptions 3,200 3,200 0 0.00%
Office Supplies 5,500 4,200 1,300 30.95%
Materials 214,700 207,400 7,300 3.52%
Contracted Services 212,000 187,000 25,000 13.37%
H&S Compliance 5,000 5,000 0 0.00%
Contracted Services 217,000 192,000 25,000 13.02%
Total Expenses 4,557,109 3,767,938 789,171 20.94%
Surplus/(Deficit)(4,557,109)(3,617,938)939,171 (25.96%)
Page 32 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 1,545,839 1,285,477 260,362 20.25%
Employee Benefits Allocation 434,062 356,302 77,760 21.82%
Labour and Benefits 1,979,901 1,641,779 338,122 20.59%[23]
Materials 2,355,900 2,051,450 304,450 14.84%[24]
Professional Development 10,000 10,000 0 0.00%
Conferences/Conventions 3,500 3,500 0 0.00%
Membership/Subscriptions 1,500 1,500 0 0.00%
Office Supplies 1,500 1,500 0 0.00%
Materials 2,372,400 2,067,950 304,450 14.72%
Contracted Services 0 250 (250)(100.00%)
Rents and Financial Expenses 47,620 47,620 0 0.00%
Total Expenses 4,399,921 3,757,599 642,322 17.09%
Surplus/(Deficit)(4,384,921)(3,742,599)642,322 (17.16%)
Page 33 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 508,972 494,312 14,660 2.97%
Employee Benefits Allocation 120,548 121,667 (1,119)(0.92%)
Overtime 6,000 0 6,000 #DIV/0!
Labour and Benefits 635,520 615,979 19,541 3.17%[25]
Materials 37,000 37,000 0 0.00%
Professional Development 5,000 2,000 3,000 150.00%
Conferences/Conventions 8,000 2,500 5,500 220.00%
Membership/Subscriptions 27,000 15,000 12,000 80.00%
Office Supplies 5,000 4,500 500 11.11%
Materials 82,000 61,000 21,000 34.43%
Contracted Services 500,000 323,500 176,500 54.56%[26]
Total Expenses 1,217,520 1,000,479 217,041 21.69%
Surplus/(Deficit)(1,135,520)(918,479)217,041 (23.63%)
Page 34 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Communications Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 508,202 0 508,202 #DIV/0!
Employee Benefits Allocation 147,851 0 147,851 #DIV/0!
Labour and Benefits 656,053 0 656,053 #DIV/0!
Materials 5,000 0 5,000 #DIV/0!
Advertising/News Release 139,000 0 139,000 #DIV/0![27]
Conferences/Conventions 14,000 0 14,000 #DIV/0!
Membership/Subscriptions 5,000 0 5,000 #DIV/0!
Materials 163,000 0 163,000 #DIV/0!
Contracted Services 34,000 0 34,000 #DIV/0!
Total Expenses 853,053 0 853,053 #DIV/0!
Surplus/(Deficit)(853,053)0 853,053 #DIV/0!
Page 35 of 86
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FIRE AND CASINO POLICING SERVICES
Summaries
Fire Services
Policing
The following responsibility centres are included in the above noted summaries:
Fire Services
211000 Fire Suppression Services
212000 Fire Training Services
213000 Fire Prevention Services
214000 Fire Communication Services
215000 Fire Facilities
219000 Fire Other Services
230000 Emergency Measures
Policing Services
220000 Policing
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 485,752 485,789 (37)(0.01%)
Internal Transfers 485,752 485,789 (37)(0.01%)
TOTAL REVENUE 519,752 519,789 (37)(0.01%)
Page 37 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 18,446,285 17,559,629 886,656 5.05%
Employee Benefits Allocation 4,209,660 3,874,792 334,868 8.64%
Overtime 1,790,500 1,581,500 209,000 13.22%
Labour and Benefits 24,446,445 23,015,921 1,430,524 6.22%[28]
Materials 1,301,085 1,336,011 (34,926)(2.61%)
Professional Development 74,450 65,100 9,350 14.36%
Insurance Premiums 95,692 85,265 10,427 12.23%
Conferences/Conventions 32,700 25,800 6,900 26.74%
Goods for Resale 10,000 10,000 0 0.00%
Membership/Subscriptions 10,373 9,800 573 5.85%
Office Supplies 12,500 12,500 0 0.00%
Electricity 102,000 99,500 2,500 2.51%
Water 25,000 24,030 970 4.04%
Natural Gas 50,300 44,600 5,700 12.78%
Materials 1,714,100 1,712,606 1,494 0.09%
Contracted Services 146,475 129,800 16,675 12.85%
Snow Plowing 15,000 15,000 0 0.00%
Contracted Services 161,475 144,800 16,675 11.52%
Rents and Financial Expenses 186,205 186,205 0 0.00%
Long Term Interest 322,713 249,219 73,494 29.49%
Long Term Debt Principal 305,635 236,569 69,066 29.19%
Debt Charges 628,348 485,788 142,560 29.35%[29]
To Capital SPR 133,400 6,690 126,710 1894.02%[30]
Internal Rent 1,476,503 1,088,085 388,418 35.70%[31]
Internal Transfers 1,609,903 1,094,775 515,128 47.05%
TOTAL EXPENSES 28,746,476 26,640,095 2,106,381 7.91%
Surplus/(Deficit)(28,226,724)(26,120,306)2,106,418 (8.06%)
Page 38 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Casino Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Reserve Funds 2,520,000 0 2,520,000 #DIV/0!
From Special Purpose Reserves 0 2,520,000 (2,520,000)(100.00%)
Internal Transfers 2,520,000 2,520,000 0 0.00%
TOTAL REVENUE 2,520,000 2,520,000 0 0.00%
EXPENSES
Contracted Services 2,520,000 2,520,000 0 0.00%
TOTAL EXPENSES 2,520,000 2,520,000 0 0.00%
Surplus/(Deficit)0 0 0 #DIV/0!
Page 39 of 86
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MUNICIPAL WORKS SERVICES
Summaries
Roadway Services
Winter Control Services
Street Lighting Services
Engineering Services
Fleet Services
Storm Sewer Services
The following responsibility centres are included in the above noted summaries:
Roadway Services
311000 Paved Surface Maint Roadway
312000 Unpaved Surface Maint Roadway
313000 Sidewalk Maint Roadway
314000 Rural Storm Sewer Maintenance
315000 Roadside Maintenance
316000 Forestry
317000 Bridges and Culverts
319000 Other Roadway Services
Winter Control Services
321000 Paved Surface Maint Winter Control
323000 Sidewalk Maint Winter Control
Streetlighting Services
351000 Street Lighting Maint Services
Engineering Services
371010 Engineering Administration Services
371040 Infrastructure Services
372000 Development Services
373000 Engineering, Project and Construction Sv
Fleet Services
374000 Fleet Services
Storm Sewer Maintenance Services
421000 Storm Sewer System Maintenance Services
Page 40 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Grants 60,000 55,000 5,000 9.09%
Other Revenue 110,000 110,000 0 0.00%
User Fees 38,000 38,000 0 0.00%
Miscellaneous Revenue 148,000 148,000 0 0.00%
From Special Purpose Reserves 41,609 0 41,609 #DIV/0![32]
From Development Charges 417,511 0 417,511 #DIV/0![33]
Internal Transfers 459,120 0 459,120 #DIV/0!
TOTAL REVENUE 667,120 203,000 464,120 228.63%
Page 41 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Roadway Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 4,062,055 3,831,899 230,156 6.01%
Employee Benefits Allocation 1,162,905 1,052,557 110,348 10.48%
Overtime 96,500 96,500 0 0.00%
Labour and Benefits 5,321,460 4,980,956 340,504 6.84%[34]
Materials 608,200 504,358 103,842 20.59%[35]
Professional Development 30,150 15,200 14,950 98.36%
Insurance Premiums 749,232 670,668 78,564 11.71%
Conferences/Conventions 2,500 2,500 0 0.00%
Membership/Subscriptions 3,100 2,275 825 36.26%
Office Supplies 6,000 6,000 0 0.00%
Water 8,000 8,790 (790)(8.99%)
Materials 1,407,182 1,209,791 197,391 16.32%
Contracted Services 1,628,270 1,320,250 308,020 23.33%[36]
Rents and Financial Expenses 162,600 102,600 60,000 58.48%[37]
Long Term Interest 107,302 0 107,302 #DIV/0!
Long Term Debt Principal 82,743 0 82,743 #DIV/0!
Debt Charges 190,045 0 190,045 #DIV/0![38]
Internal Rent 2,008,067 1,323,860 684,207 51.68%[31]
To Capital SPR 521,889 69,664 452,225 649.15%[39]
Internal Transfers 2,529,956 1,393,524 1,136,432 81.55%
TOTAL EXPENSES 11,239,513 9,007,121 2,232,392 24.78%
Surplus/(Deficit)(10,572,393)(8,804,121)1,768,272 (20.08%)
Page 42 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 35,000 35,000 0 0.00%
TOTAL REVENUE 35,000 35,000 0 0.00%
EXPENSES
Labour 1,374,490 1,374,490 0 0.00%
Employee Benefits Allocation 360,085 428,357 (68,272)(15.94%)[40]
Overtime 145,000 145,000 0 0.00%
Labour and Benefits 1,879,575 1,947,847 (68,272)(3.50%)
Materials 717,150 717,150 0 0.00%
Professional Development 29,100 32,000 (2,900)(9.06%)
Materials 746,250 749,150 (2,900)(0.39%)
Contracted Services 576,100 411,100 165,000 40.14%[41]
Rents and Financial Expenses 187,975 155,975 32,000 20.52%
Internal Rent 1,537,272 1,196,179 341,093 28.52%[31]
To Capital SPR 223,397 0 223,397 #DIV/0![42]
Internal Transfers 1,760,669 1,196,179 564,490 47.19%
TOTAL EXPENSES 5,150,569 4,460,251 690,318 15.48%
Surplus/(Deficit)(5,115,569)(4,425,251)690,318 (15.60%)
Page 43 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 35,000 24,000 11,000 45.83%
Miscellaneous Revenue 35,000 24,000 11,000 45.83%
From Development Charges 22,528 0 22,528 #DIV/0![43]
Internal Transfers 22,528 0 22,528 #DIV/0!
TOTAL REVENUE 57,528 24,000 33,528 139.70%
EXPENSES
Materials 7,500 27,500 (20,000)(72.73%)
Electricity 756,200 754,600 1,600 0.21%
Materials 763,700 782,100 (18,400)(2.35%)
Contracted Services 527,000 517,000 10,000 1.93%
Long Term Interest 12,134 14,876 (2,742)(18.43%)
Long Term Debt Principal 149,736 147,101 2,635 1.79%
Debt Charges 161,870 161,977 (107)(0.07%)
To Capital SPR 28,161 0 28,161 #DIV/0![43]
Internal Transfers 28,161 0 28,161 #DIV/0!
TOTAL EXPENSES 1,480,731 1,461,077 19,654 1.35%
Surplus/(Deficit)(1,423,203)(1,437,077)(13,874)0.97%
Page 44 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 1,122,000 1,328,500 (206,500)(15.54%)[44]
User Fees 1,000 1,000 0 0.00%
Miscellaneous Revenue 1,123,000 1,329,500 (206,500)(15.53%)
TOTAL REVENUE 1,123,000 1,329,500 (206,500)(15.53%)
EXPENSES
Labour 1,591,396 1,333,265 258,131 19.36%
Employee Benefits Allocation 456,338 405,659 50,679 12.49%
Overtime 26,650 33,890 (7,240)(21.36%)
Labour and Benefits 2,074,384 1,772,814 301,570 17.01%[45]
Materials 36,840 38,040 (1,200)(3.15%)
Professional Development 20,000 25,000 (5,000)(20.00%)
Conferences/Conventions 33,900 18,300 15,600 85.25%
Membership/Subscriptions 15,840 15,960 (120)(0.75%)
Office Supplies 6,500 7,000 (500)(7.14%)
Materials 113,080 104,300 8,780 8.42%
Contracted Services 668,000 700,000 (32,000)(4.57%)
Internal Rent 163,496 106,809 56,687 53.07%[31]
To Capital 0 50,174 (50,174)(100.00%)
Internal Transfers 163,496 156,983 6,513 4.15%
TOTAL EXPENSES 3,018,960 2,734,097 284,863 10.42%
Surplus/(Deficit)(1,895,960)(1,404,597)491,363 (34.98%)
Page 45 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From City Operating (Internal
Rent)7,573,307 5,594,743 1,978,564 35.36%[31]
TOTAL REVENUE 7,573,307 5,594,743 1,978,564 35.36%
EXPENSES
Labour 1,262,521 1,163,105 99,416 8.55%
Employee Benefits Allocation 391,751 345,024 46,727 13.54%
Overtime 30,000 30,000 0 0.00%
Labour and Benefits 1,684,272 1,538,129 146,143 9.50%[46]
Materials 1,650,000 1,482,300 167,700 11.31%[47]
Professional Development 8,500 8,000 500 6.25%
Insurance Premiums 203,588 208,976 (5,388)(2.58%)
Membership/Subscriptions 3,800 3,300 500 15.15%
Office Supplies 300 300 0 0.00%
Materials 1,866,188 1,702,876 163,312 9.59%
Contracted Services 299,500 299,500 0 0.00%
Rents and Financial Expenses 28,800 28,800 0 0.00%
Internal Rent 244,697 183,072 61,625 33.66%
To Capital SPR 3,449,850 1,842,366 1,607,484 87.25%[31]
Internal Transfers 3,694,547 2,025,438 1,669,109 82.41%
TOTAL EXPENSES 7,573,307 5,594,743 1,978,564 35.36%
Surplus/(Deficit)0 0 0 #DIV/0!
Page 46 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Storm Sewer Maintenance Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Development Charges 113,220 1,663 111,557 6708.18%[48]
Internal Transfers 113,220 1,663 111,557 6708.18%
TOTAL REVENUE 113,220 1,663 111,557 6708.18%
EXPENSES
Labour 207,799 204,241 3,558 1.74%
Employee Benefits Allocation 63,140 59,990 3,150 5.25%
Overtime 0 2,500 (2,500)(100.00%)
Labour and Benefits 270,939 266,731 4,208 1.58%
Materials 42,500 33,500 9,000 26.87%
Contracted Services 354,500 182,850 171,650 93.87%[49]
Rents and Financial Expenses 3,500 3,500 0 0.00%
Internal Rent 94,098 47,770 46,328 96.98%[31]
To Capital SPR 139,447 0 139,447 #DIV/0![48]
Internal Transfers 233,545 47,770 185,775 388.89%
TOTAL EXPENSES 904,984 534,351 370,633 69.36%
Surplus/(Deficit)(791,764)(532,688)259,076 (48.64%)
Page 47 of 86
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MUNICIPAL WORKS - TRANSPORTATION SERVICES
Summaries
Transportation Services
The following responsibility centres are included in the above noted summaries:
Transportation Services
342010 Traffic Control Services
342015 Traffic Signs
342020 Traffic Signals
342025 Railway Maintenance
Page 48 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 28,200 28,200 0 0.00%
Permits 2,000 2,000 0 0.00%
Miscellaneous Revenue 30,200 30,200 0 0.00%
From Development Charges 27,303 0 27,303 #DIV/0![50]
Internal Transfers 27,303 0 27,303 #DIV/0!
TOTAL REVENUE 57,503 30,200 27,303 90.41%
EXPENSES
Labour 1,283,696 1,297,138 (13,442)(1.04%)
Employee Benefits Allocation 254,993 241,696 13,297 5.50%
Overtime 14,200 14,200 0 0.00%
Labour and Benefits 1,552,889 1,553,034 (145)(0.01%)[51]
Materials 159,480 156,480 3,000 1.92%
Professional Development 2,620 7,423 (4,803)(64.70%)
Conferences/Conventions 4,000 4,500 (500)(11.11%)
Membership/Subscriptions 3,350 3,350 0 0.00%
Electricity 45,900 38,800 7,100 18.30%
Materials 215,350 210,553 4,797 2.28%
Contracted Services 566,000 564,201 1,799 0.32%
Rents and Financial Expenses 0 0 0 #DIV/0!
Internal Rent 144,143 84,878 59,265 69.82%[31]
To Capital SPRs 110,585 0 110,585 #DIV/0![50]
Internal Transfers 254,728 84,878 169,850 200.11%
TOTAL EXPENSES 2,588,967 2,412,666 176,301 7.31%
Surplus/(Deficit)(2,531,464)(2,382,466)148,998 (6.25%)
Page 49 of 86
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MUNICIPAL WORKS - PARKS AND ATHLETIC FIELDS
Summaries
Parks and Fields
The following responsibility centres are included in the above noted summaries:
Parks and Fields
711000 Parks Grounds Maintenance Services
713000 Athletic Fields Maintenance Services
763000 Landscape Design Services
Page 50 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Parks and Athletic Fields Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Licences 0 3,000 (3,000)(100.00%)
Other Revenue 25,000 25,000 0 0.00%
User Fees 46,000 42,750 3,250 7.60%
Miscellaneous Revenue 71,000 70,750 250 0.35%
From Capital SPR 90,000 0 90,000 #DIV/0![52]
Internal Transfers 90,000 0 90,000 #DIV/0!
TOTAL REVENUE 161,000 70,750 90,250 127.56%
EXPENSES
Labour 1,165,510 1,148,744 16,766 1.46%
Employee Benefits Allocation 367,031 340,639 26,392 7.75%
Overtime 30,000 30,000 0 0.00%
Labour and Benefits 1,562,541 1,519,383 43,158 2.84%
Insurance Premiums 60,169 45,584 14,585 32.00%
Materials 270,218 280,968 (10,750)(3.83%)
Professional Development 6,000 6,000 0 0.00%
Membership/Subscriptions 6,475 6,275 200 3.19%
Office Supplies 250 250 0 0.00%
Electricity 85,000 61,700 23,300 37.76%
Water 205,000 195,580 9,420 4.82%
Natural Gas 5,200 3,400 1,800 52.94%
Materials 638,312 599,757 38,555 6.43%
Contracted Services 436,407 327,250 109,157 33.36%[52]
Fees for Service 32,700 30,000 2,700 9.00%
Contracted Services 469,107 357,250 111,857 31.31%
Rents and Financial Expenses 12,146 12,146 0 0.00%
Long Term Interest 180,420 0 180,420 #DIV/0!
Long Term Debt Principal 85,916 0 85,916 #DIV/0!
Debt Charges 266,336 0 266,336 #DIV/0![53]
Internal Rent 338,979 263,181 75,798 28.80%[31]
To Capital Special Purpose Reserves 33,507 69,309 (35,802)(51.66%)[54]
Internal Transfers 372,486 332,490 39,996 12.03%
TOTAL EXPENSES 3,320,928 2,821,026 499,902 17.72%
Surplus/(Deficit)(3,159,928)(2,750,276)409,652 (14.89%)
Page 51 of 86
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TRANSIT SERVICES
Summaries
Transit Services
The following responsibility centres are included in the above noted summaries:
Transit Services
331000 Transit Maintenance
331500 Transit Outside Services
332000 Transit Operations
333000 Chair-A-Van Services
335000 Transit Facilities
336000 Inter-Municipal Transit
336500 WEGO Transportation System
339000 Transit Administration
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Municipalities 0 2,883,208 (2,883,208)(100.00%)
Other Revenue 1,296,352 1,624,515 (328,163)(20.20%)[56]
Rents 57,000 28,164 28,836 102.39%[57]
Sales 0 456,425 (456,425)(100.00%)
User Fees 0 1,440,500 (1,440,500)(100.00%)
Miscellaneous Revenue 1,353,352 3,549,604 (2,196,252)(61.87%)
From Reserve Funds 458,250 1,525,640 (1,067,390)(69.96%)[56]
From Gas Tax Reserve Fund 0 2,586,974 (2,586,974)(100.00%)
Internal Transfers 458,250 4,112,614 (3,654,364)(88.86%)
TOTAL REVENUE 1,811,602 10,545,426 (8,733,824)(82.82%)
Page 53 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Transit Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 0 8,061,708 (8,061,708)(100.00%)
Employee Benefits Allocation 0 2,606,752 (2,606,752)(100.00%)
Overtime 0 115,000 (115,000)(100.00%)
Labour and Benefits 0 10,783,460 (10,783,460)(100.00%)
Materials 55,000 3,339,976 (3,284,976)(98.35%)[56]
Professional Development 0 55,000 (55,000)(100.00%)
Advertising/News Release 0 27,000 (27,000)(100.00%)
Insurance Premiums 1,000 1,167,124 (1,166,124)(99.91%)
Goods for Resale 0 445,323 (445,323)(100.00%)
Electricity 8,000 287,700 (279,700)(97.22%)
Water 4,200 39,860 (35,660)(89.46%)
Natural Gas 2,400 111,000 (108,600)(97.84%)
Conferences/Conventions 0 1,500 (1,500)(100.00%)
Membership/Subscriptions 0 12,150 (12,150)(100.00%)
Office Supplies 0 9,000 (9,000)(100.00%)
Materials 70,600 5,495,633 (5,425,033)(98.72%)[57]
Contracted Services 2,236,902 1,206,200 1,030,702 85.45%[58]
H & S Compliance 0 3,500 (3,500)(100.00%)
Snow Plowing 5,000 40,000 (35,000)(87.50%)[57]
Fees for Service 0 514,701 (514,701)(100.00%)
Contracted Services 2,241,902 1,764,401 477,501 27.06%
Rents and Financial Expenses 36,500 43,900 (7,400)(16.86%)[57]
Long Term Interest 0 80,361 (80,361)(100.00%)
Long Term Debt Principal 0 309,013 (309,013)(100.00%)
Debt Charges 0 389,374 (389,374)(100.00%)
To Capital 0 196,667 (196,667)(100.00%)
Internal Transfers 0 196,667 (196,667)(100.00%)
TOTAL EXPENSES 2,349,002 18,673,435 (16,324,433)(87.42%)
Surplus/(Deficit)(537,400)(8,128,009)(7,590,609)93.39%[55]
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RECREATION, CULTURE AND FACILITIES SERVICES
Summaries
Recreation Programs
Civic Facilities Services
Recreation Facilities
Museum and Culture Services
The following responsibility centres are included in the above noted summaries:
Recreation Programs
723000 Pools Programs Outdoor
723100 Pools Programs MacBain
724001 Older Adult (60+) Programs
724002 MacBain Community Centre Programming
729000 Other Recreation Programs
729006 Sports Wall of Fame
729013 Special Events
761000 Recreation and Culture Services
Civic Facilities Services
375000 Facilities Services Admin
375002 City Hall Facility
375003 Service Centre Facility
375004 Wayne Thomson Building
Recreation Facilities
732003 Chippawa Arena
732004 Gale Centre
733000 Pools Maintenance Services Outdoor
734001 Older Adults (60+) Maint Services
734002 MacBain Community Centre Maint Services
739000 Other Recreation Facilities Services
Museum and Culture Services
724004 Niagara Falls Exchange Programming
734003 Niagara Falls Exchange Maint Services
752000 Museums Facility Maintenance
752001 Museum Services Programming
752002 Niagara Falls Armoury
Page 55 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Federal Grants 20,000 0 20,000 #DIV/0!
Provincial Grants 42,700 42,700 0 0.00%
Grants 62,700 42,700 20,000 46.84%
Donations 0 20,000 (20,000)(100.00%)
Other Revenue 0 2,312 (2,312)(100.00%)
Rents 0 8,856 (8,856)(100.00%)
Sales 1,200 3,130 (1,930)(61.66%)
User Fees 533,915 418,158 115,757 27.68%[59]
Miscellaneous Revenue 535,115 452,456 82,659 18.27%
From Special Purpose Reserves 0 59,000 (59,000)(100.00%)[60]
Internal Transfers 0 59,000 (59,000)(100.00%)
TOTAL REVENUE 597,815 554,156 43,659 7.88%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 1,441,790 1,873,127 (431,337)(23.03%)
Employee Benefits Allocation 319,566 447,805 (128,239)(28.64%)
Overtime 18,500 13,500 5,000 37.04%
Labour and Benefits 1,779,856 2,334,432 (554,576)(23.76%)[61]
Materials 173,247 175,975 (2,728)(1.55%)
Professional Development 2,000 1,000 1,000 100.00%
Advertising/News Release 1,000 2,000 (1,000)(50.00%)
Insurance Premiums 996 2,205 (1,209)(54.83%)
Conferences/Conventions 14,400 12,500 1,900 15.20%
Membership/Subscriptions 3,475 3,475 0 0.00%
Goods for Resale 0 1,000 (1,000)(100.00%)
Office Supplies 16,200 19,448 (3,248)(16.70%)
Materials 211,318 217,603 (6,285)(2.89%)
Contracted Services 5,000 85,600 (80,600)(94.16%)[62]
Fees for Service 241,749 271,749 (30,000)(11.04%)[63]
Contracted Services 246,749 357,349 (110,600)(30.95%)
Rents and Financial Expenses 106,700 26,676 80,024 299.99%[64]
TOTAL EXPENSES 2,344,623 2,936,060 (591,437)(20.14%)
Surplus/(Deficit)(1,746,808)(2,381,904)(635,096)26.66%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Rents 84,006 83,993 13 0.02%
Miscellaneous Revenue 84,006 83,993 13 0.02%
TOTAL REVENUE 84,006 83,993 13 0.02%
EXPENSES
Labour 956,937 875,080 81,857 9.35%
Employee Benefits Allocation 284,720 252,074 32,646 12.95%
Overtime 4,000 5,000 (1,000)(20.00%)
Labour and Benefits 1,245,657 1,132,154 113,503 10.03%[65]
Materials 105,700 105,700 0 0.00%
Professional Development 8,000 1,000 7,000 700.00%
Insurance Premiums 6,686 5,864 822 14.02%
Membership/Subscriptions 5,022 1,407 3,615 256.93%
Office Supplies 0 1,200 (1,200)(100.00%)
Electricity 226,300 201,800 24,500 12.14%
Water 20,800 30,370 (9,570)(31.51%)
Natural Gas 67,500 52,000 15,500 29.81%
Materials 440,008 399,341 40,667 10.18%
Contracted Services 554,870 443,610 111,260 25.08%[66]
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 12,000 12,000 0 0.00%
Contracted Services 577,370 466,110 111,260 23.87%
Long Term Interest 180,231 199,938 (19,707)(9.86%)
Long Term Debt Principal 905,482 885,924 19,558 2.21%
Debt Charges 1,085,713 1,085,862 (149)(0.01%)
Internal Rent 77,220 49,678 27,542 55.44%[31]
Internal Transfers 77,220 49,678 27,542 55.44%
TOTAL EXPENSES 3,425,968 3,133,145 292,823 9.35%
Surplus/(Deficit)(3,341,962)(3,049,152)292,810 (9.60%)
Civic Facilities Services Summary
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 111,500 63,051 48,449 76.84%
Rents 241,850 195,188 46,662 23.91%
User Fees 1,625,000 1,635,000 (10,000)(0.61%)
Miscellaneous Revenue 1,978,350 1,893,239 85,111 4.50%[67]
From Development Charges 988,564 989,637 (1,073)(0.11%)
Internal Transfers 988,564 989,637 (1,073)(0.11%)
TOTAL REVENUE 2,966,914 2,882,876 84,038 2.92%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 2,211,774 1,679,070 532,704 31.73%
Employee Benefits Allocation 671,206 505,781 165,425 32.71%
Overtime 74,000 74,000 0 0.00%
Labour and Benefits 2,956,980 2,258,851 698,129 30.91%[68]
Materials 206,990 188,150 18,840 10.01%
Professional Development 8,000 8,000 0 0.00%
Advertising/News Release 3,000 3,000 0 0.00%
Insurance Premiums 283,289 263,395 19,894 7.55%
Office Supplies 2,000 2,500 (500)(20.00%)
Electricity 1,117,600 1,059,200 58,400 5.51%
Water 308,820 389,616 (80,796)(20.74%)
Natural Gas 264,200 294,933 (30,733)(10.42%)
Materials 2,193,899 2,208,794 (14,895)(0.67%)
Contracted Services 635,220 524,652 110,568 21.07%[69]
H&S Compliance 9,000 12,500 (3,500)(28.00%)
Snow Plowing 120,000 114,000 6,000 5.26%
Contracted Services 764,220 651,152 113,068 17.36%
Rents and Financial Expenses 15,000 95,000 (80,000)(84.21%)[64]
Long Term Interest 1,341,550 1,427,589 (86,039)(6.03%)
Long Term Debt Principal 1,702,899 1,620,000 82,899 5.12%
Debt Charges 3,044,449 3,047,589 (3,140)(0.10%)
Internal Rent 196,108 150,977 45,131 29.89%[31]
Internal Transfers 196,108 150,977 45,131 29.89%
TOTAL EXPENSES 9,170,656 8,412,363 758,293 9.01%
Surplus/(Deficit)(6,203,742)(5,529,487)674,255 (12.19%)
Page 60 of 86
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Museum and Culture Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 42,000 21,500 20,500 95.35%
Sales 7,500 5,000 2,500 50.00%
User Fees 88,450 38,000 50,450 132.76%
Miscellaneous Revenue 138,950 65,500 73,450 112.14%[70]
TOTAL REVENUE 175,612 102,162 73,450 71.90%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Museum and Culture Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 1,058,538 968,962 89,576 9.24%
Employee Benefits Allocation 286,405 253,726 32,679 12.88%
Overtime 6,000 2,000 4,000 200.00%
Labour and Benefits 1,350,943 1,224,688 126,255 10.31%[71]
Materials 292,375 196,275 96,100 48.96%
Professional Development 2,150 6,400 (4,250)(66.41%)
Advertising/News Release 2,500 36,050 (33,550)(93.07%)
Insurance Premiums 25,895 9,268 16,627 179.40%
Conferences/Conventions 8,200 4,800 3,400 70.83%
Membership/Subscriptions 4,178 4,178 0 0.00%
Office Supplies 7,700 4,700 3,000 63.83%
Electricity 109,600 105,800 3,800 3.59%
Water 10,200 9,790 410 4.19%
Natural Gas 40,000 35,400 4,600 12.99%
Materials 502,798 412,661 90,137 21.84%[72]
Contracted Services 304,480 180,979 123,501 68.24%[73]
Fees for Service 29,500 0 29,500 #DIV/0![63]
H&S Compliance 15,750 15,750 0 0.00%
Snow Plowing 25,000 10,000 15,000 150.00%
Contracted Services 374,730 206,729 168,001 81.27%
Rents and Financial Expenses 5,300 3,300 2,000 60.61%
Long Term Interest 240,449 259,008 (18,559)(7.17%)
Long Term Debt Principal 652,937 807,331 (154,394)(19.12%)
Debt Charges 893,386 1,066,339 (172,953)(16.22%)[74]
TOTAL EXPENSES 3,127,157 2,913,717 213,440 7.33%
Surplus/(Deficit)(2,951,545)(2,811,555)139,990 (4.98%)
Page 62 of 86
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RECREATION CULTURE, AND FACILITIES - CEMETERIES
Summaries
Cemeteries Services
The following responsibility centres are included in the above noted summaries:
Cemeteries Services
541000 Cemeteries Grounds Maint Services
543000 Cemetery Facilities
544000 Cemeteries Burial Services
545000 Cemetery Development
549000 Cemetery Administration
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Donations 25,000 25,000 0 0.00%
Investments 100,000 170,000 (70,000)(41.18%)[76]
Service Charges 10,000 5,000 5,000 100.00%
Sales 300,000 251,700 48,300 19.19%[75]
User Fees 510,000 475,000 35,000 7.37%[75]
Miscellaneous Revenue 945,000 926,700 18,300 1.97%
TOTAL REVENUE 945,000 926,700 18,300 1.97%
EXPENSES
Labour 1,048,746 1,040,528 8,218 0.79%
Employee Benefits Allocation 312,664 296,330 16,334 5.51%
Overtime 29,000 27,000 2,000 7.41%
Labour and Benefits 1,390,410 1,363,858 26,552 1.95%
Materials 211,000 200,250 10,750 5.37%
Professional Development 5,500 5,500 0 0.00%
Insurance Premiums 14,675 13,730 945 6.88%
Conferences/Conventions 6,000 5,000 1,000 20.00%
Goods for Resale 34,500 23,700 10,800 45.57%
Membership/Subscriptions 1,200 1,000 200 20.00%
Office Supplies 3,500 3,000 500 16.67%
Electricity 13,600 11,700 1,900 16.24%
Water 9,200 9,050 150 1.66%
Natural Gas 11,800 10,200 1,600 15.69%
Materials 310,975 283,130 27,845 9.83%
Contracted Services 248,858 237,620 11,238 4.73%
H & S Compliance 3,500 3,500 0 0.00%
Contracted Services 252,358 241,120 11,238 4.66%
Rents and Financial Expenses 41,000 36,000 5,000 13.89%[76]
Internal Rent 299,195 232,478 66,717 28.70%[31]
To Capital SPR 56,699 0 56,699 #DIV/0![77]
To Trust Fund 84,000 0 84,000 #DIV/0![76]
Internal Transfers 439,894 232,478 207,416 89.22%
TOTAL EXPENSES 2,434,637 2,156,586 278,051 12.89%
Surplus/(Deficit)(1,489,637)(1,229,886)259,751 (21.12%)
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PLANNING AND BUILDING SERVICES
Summaries
Planning Services
Building Services
Municipal Enforcement Services
CIP's
The following responsibility centres are included in the above noted summaries:
Planning Services
811000 Planning Services
Building Services
221000 Building Inspection Services
Municipal Enforcement Services
224000 Municipal Enforcement Services
229000 Animal Control Services
229005 Pest Control Services
CIP's
823003 Brownfields Community Improvement Plan
823004 Lundy's Lane Community Improvement Plan
823005 Downtown Community Improvement Plan
823007 Historic Drummondville Community Improvement Plan
823009 Gateway Community Improvement Plan
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Licences 12,600 12,600 0 0.00%
User Fees 450,000 346,500 103,500 29.87%[78]
Miscellaneous Revenue 462,600 359,100 103,500 28.82%
From Special Purpose Reserves 50,000 0 50,000 #DIV/0![79]
Internal Transfers 50,000 0 50,000 #DIV/0!
TOTAL REVENUE 512,600 359,100 153,500 42.75%
EXPENSES
Labour 1,755,452 1,123,904 631,548 56.19%
Employee Benefits Allocation 459,042 287,530 171,512 59.65%
Overtime 5,500 5,000 500 10.00%
Labour and Benefits 2,219,994 1,416,434 803,560 56.73%[80]
Materials 6,200 4,000 2,200 55.00%
Professional Development 3,700 3,000 700 23.33%
Conferences/Conventions 16,000 9,850 6,150 62.44%
Membership/Subscriptions 10,925 7,000 3,925 56.07%
Office Supplies 8,000 7,900 100 1.27%
Materials 44,825 31,750 13,075 41.18%
Contracted Services 150,000 80,000 70,000 87.50%[79]
Internal Rent 10,757 6,820 3,937 57.73%[31]
Internal Transfers 10,757 6,820 3,937 57.73%
TOTAL EXPENSES 2,425,576 1,535,004 890,572 58.02%
Surplus/(Deficit)(1,912,976)(1,175,904)737,072 (62.68%)
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 28,000 28,000 0 0.00%
Permits 2,950,000 1,800,000 1,150,000 63.89%[81]
User Fees 5,000 5,000 0 0.00%
Miscellaneous Revenue 2,983,000 1,833,000 1,150,000 62.74%
From Special Purpose Reserves 142,158 748,332 (606,174)(81.00%)[81]
Internal Transfers 142,158 748,332 (606,174)(81.00%)
TOTAL REVENUE 3,125,158 2,581,332 543,826 21.07%
EXPENSES
Labour 1,944,564 1,676,956 267,608 15.96%
Employee Benefits Allocation 564,416 462,744 101,672 21.97%
Overtime 3,000 2,000 1,000 50.00%
Labour and Benefits 2,511,980 2,141,700 370,280 17.29%[82]
Materials 27,300 21,300 6,000 28.17%
Professional Development 11,500 5,000 6,500 130.00%
Insurance Premiums 39,032 31,414 7,618 24.25%
Conferences/Conventions 13,280 2,400 10,880 453.33%
Goods for Resale 500 500 0 0.00%
Membership/Subscriptions 63,181 9,677 53,504 552.90%[83]
Office Supplies 6,000 5,000 1,000 20.00%
Materials 160,793 75,291 85,502 113.56%
Contracted Services 111,575 46,550 65,025 139.69%[84]
Rents and Financial Expenses 1,000 0 1,000 #DIV/0!
Internal Rent 64,810 42,791 22,019 51.46%[31]
Indirect Costs 275,000 275,000 0 0.00%
Internal Transfers 339,810 317,791 22,019 6.93%
TOTAL EXPENSES 3,125,158 2,581,332 543,826 21.07%
Surplus/(Deficit)0 0 0 #DIV/0!
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Fines 15,500 500 15,000 3000.00%
User Fees 109,500 99,500 10,000 10.05%
Miscellaneous Revenue 125,000 100,000 25,000 25.00%[85]
From Reserve Funds 11,000 11,000 0 0.00%
Internal Transfers 11,000 11,000 0 0.00%
TOTAL REVENUE 136,000 111,000 25,000 22.52%
EXPENSES
Labour 754,872 778,344 (23,472)(3.02%)
Employee Benefits Allocation 209,805 210,153 (348)(0.17%)
Overtime 15,000 15,000 0 0.00%
Labour and Benefits 979,677 1,003,497 (23,820)(2.37%)
Materials 12,400 12,400 0 0.00%
Professional Development 9,000 9,000 0 0.00%
Conferences/Conventions 780 1,630 (850)(52.15%)
Membership/Subscriptions 4,223 4,475 (252)(5.63%)
Office Supplies 3,000 2,000 1,000 50.00%
Materials 29,403 29,505 (102)(0.35%)
Contracted Services 153,575 133,550 20,025 14.99%[85]
Fees for Service 556,670 556,670 0 0.00%
Contracted Services 710,245 690,220 20,025 2.90%
Rents and Financial Expenses 14,500 11,820 2,680 22.67%
Internal Rent 76,571 50,616 25,955 51.28%[31]
Internal Transfers 76,571 50,616 25,955 51.28%
TOTAL EXPENSES 1,810,396 1,785,658 24,738 1.39%
Surplus/(Deficit)(1,674,396)(1,674,658)(262)0.02%
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
CIP's
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Special Purpose Reserves 180,000 0 180,000 #DIV/0![86]
Internal Transfers 180,000 0 180,000 #DIV/0!
TOTAL REVENUE 180,000 0 180,000 #DIV/0!
EXPENSES
Rents and Financial Expenses 180,000 0 180,000 #DIV/0![86]
TOTAL EXPENSES 180,000 0 180,000 #DIV/0!
Surplus/(Deficit)0 0 0 #DIV/0!
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BUSINESS DEVELOPMENT SERVICES
Business Development Services Summary
The following responsibility centres are included in the above noted summary:
Business Development Services
821000 Business Development Services
821010 Niagara Falls Ryerson Innovation Hub
823010 Small Business Enterprise Centre
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Federal Grants 393,373 1,383,246 (989,873)(71.56%)[87]
Provincial Grants 186,969 178,844 8,125 4.54%
Other Municipalities 6,846 0 6,846 #DIV/0!
Grants 587,188 1,562,090 (974,902)(62.41%)
Investment Income 0 783,245 (783,245)(100.00%)[87]
Other Revenue 71,795 15,000 56,795 378.63%[88]
User Fees 2,000 0 2,000 #DIV/0!
Miscellaneous Revenue 73,795 798,245 (724,450)(90.76%)
From Reserve Funds 179,374 0 179,374 #DIV/0![87]
Internal Transfers 179,374 0 179,374 #DIV/0!
TOTAL REVENUE 840,357 2,360,335 (1,519,978)(64.40%)
EXPENSES
Labour 686,355 617,180 69,175 11.21%
Employee Benefits Allocation 190,262 171,951 18,311 10.65%
Labour and Benefits 876,617 789,131 87,486 11.09%[88]
Materials 141,000 143,500 (2,500)(1.74%)
Professional Development 3,800 3,800 0 0.00%
Advertising/News Release 45,750 55,750 (10,000)(17.94%)
Insurance Premiums 22 25 (3)(12.00%)
Conferences/Conventions 5,345 4,600 745 16.20%
Membership/Subscriptions 3,800 3,800 0 0.00%
Office Supplies 6,750 7,000 (250)(3.57%)
Materials 206,467 218,475 (12,008)(5.50%)
Contracted Services 383,121 1,090,359 (707,238)(64.86%)[87]
Fees for Service 274,626 1,151,132 (876,506)(76.14%)[87]
Contracted Services 657,747 2,241,491 (1,583,744)(70.66%)
Rents and Financial Expenses 177,725 170,225 7,500 4.41%
Internal Rent 17,418 12,524 4,894 39.08%[31]
Internal Transfers 17,418 12,524 4,894 39.08%
TOTAL EXPENSES 1,935,974 3,431,846 (1,495,872)(43.59%)
Surplus/(Deficit)(1,095,617)(1,071,511)24,106 (2.25%)
Business Development Summary
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TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Taxation City General/Urban 77,967,918 77,154,865 813,053 1.05%
Taxation Capital Levy 757,487 749,859 7,628 1.02%
Taxation Waste Management 8,449,043 8,362,504 86,539 1.03%
Taxation Write Offs (1,550,000)(1,325,000)(225,000)16.98%
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 92,917,009 92,234,789 682,220 0.74%
Federal Grants 413,373 1,383,246 (969,873)(70.12%)
Provincial Grants 607,331 659,306 (51,975)(7.88%)
Grants 60,000 55,000 5,000 9.09%
Other Municipalities 6,846 2,883,208 (2,876,362)(99.76%)
Grants 1,087,550 4,980,760 (3,893,210)(78.16%)
Casino 14,000,000 13,800,000 200,000 1.45%
Donations 28,000 46,000 (18,000)(39.13%)
Fines 15,500 500 15,000 3000.00%
Investments 2,482,600 2,523,845 (41,245)(1.63%)
Licences 360,986 309,965 51,021 16.46%
Other Revenue 8,063,897 7,177,428 886,469 12.35%
Penalties and Interest 1,910,000 1,636,000 274,000 16.75%
Permits 2,952,000 1,802,000 1,150,000 63.82%
Provincial Offences Act 16,983 124,617 (107,634)(86.37%)
Rents 424,856 337,701 87,155 25.81%
Sales 318,700 726,255 (407,555)(56.12%)
Service Charges 10,000 5,000 5,000 100.00%
User Fees 4,011,865 5,061,708 (1,049,843)(20.74%)
Miscellaneous Revenue 34,595,387 33,551,019 1,044,368 3.11%
From Capital SPR 90,000 0 90,000 #DIV/0!
From Special Purpose Reserves 838,767 3,910,695 (3,071,928)(78.55%)
From Reserve Funds 3,573,757 8,138,271 (4,564,514)(56.09%)
From Gas Tax Reserve Fund 0 2,586,974 (2,586,974)(100.00%)
From Development Charges 2,054,878 1,477,089 577,789 39.12%
From Operating (Indirect Costs)603,035 590,384 12,651 2.14%
From Operating (Internal Rent)7,573,307 5,594,743 1,978,564 35.36%
Internal Transfers 14,733,744 22,298,156 (7,564,412)(33.92%)
TOTAL REVENUE 143,333,690 153,064,724 (9,731,034)(6.36%)
Page 72 of 86
Page 180 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 51,062,136 55,293,603 (4,231,467)(7.65%)
Employee Benefits Allocation 13,760,852 15,251,408 (1,490,556)(9.77%)
Overtime 2,313,100 2,219,340 93,760 4.22%
Labour and Benefits 67,136,088 72,764,351 (5,628,263)(7.73%)
Materials 9,796,965 12,558,543 (2,761,578)(21.99%)
Professional Development 353,750 345,673 8,077 2.34%
Advertising/News Release 208,000 240,100 (32,100)(13.37%)
Insurance Premiums 1,711,450 2,707,056 (995,606)(36.78%)
Conferences/Conventions 216,405 155,430 60,975 39.23%
Goods for Resale 45,000 480,523 (435,523)(90.64%)
Membership/Subscriptions 216,162 145,757 70,405 48.30%
Office Supplies 132,300 139,498 (7,198)(5.16%)
Materials 12,680,032 16,772,580 (4,092,548)(24.40%)
Electricity 2,464,200 2,620,800 (156,600)(5.98%)
Water 591,220 707,086 (115,866)(16.39%)
Natural Gas 441,400 551,533 (110,133)(19.97%)
Utilities 3,496,820 3,879,419 (382,599)(9.86%)
Contracted Services 22,114,046 20,386,394 1,727,652 8.47%
Snow Plowing 177,000 191,000 (14,000)(7.33%)
Fees for Service 6,869,978 7,828,332 (958,354)(12.24%)
Contracted Services 29,161,024 28,405,726 755,298 2.66%
Rents and Financial Expenses 1,487,071 1,186,772 300,299 25.30%
Long Term Interest 2,396,731 2,245,086 151,645 6.75%
Long Term Debt Principal 3,996,070 4,114,600 (118,530)(2.88%)
Debt Charges 6,392,801 6,359,686 33,115 0.52%
External Transfers 4,952,848 3,409,483 1,543,365 45.27%
Internal Rent 6,767,815 4,849,134 1,918,681 39.57%
Indirect Costs 275,000 275,000 0 0.00%
To Capital/Capital SPR 8,954,422 6,434,870 2,519,552 39.15%
To Reserve Funds 9,470,000 8,306,686 1,163,314 14.00%
To Special Purpose Reserves 317,912 421,017 (103,105)(24.49%)
To Trust Fund 84,000 0 84,000 #DIV/0!
Internal Transfers 25,869,149 20,286,707 5,582,442 27.52%
TOTAL EXPENSES 151,175,833 153,064,724 (1,888,891)(1.23%)
Surplus/(Deficit)(7,842,143)0 7,842,143
Page 73 of 86
Page 181 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison (less 2022 Transit)
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Taxation City General/Urban 77,967,918 77,154,865 813,053 1.05%
Taxation Capital Levy 757,487 749,859 7,628 1.02%
Taxation Waste Management 8,449,043 8,362,504 86,539 1.03%
Taxation Write Offs (1,550,000)(1,325,000)(225,000)16.98%
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 92,917,009 92,234,789 682,220 0.74%
Federal Grants 413,373 1,383,246 (969,873)(70.12%)
Provincial Grants 607,331 659,306 (51,975)(7.88%)
Grants 60,000 55,000 5,000 9.09%
Other Municipalities 6,846 0 6,846 #DIV/0!
Grants 1,087,550 2,097,552 (1,010,002)(48.15%)
Casino 14,000,000 13,800,000 200,000 1.45%
Donations 28,000 46,000 (18,000)(39.13%)
Fines 15,500 500 15,000 3000.00%
Investments 2,482,600 2,523,845 (41,245)(1.63%)
Licences 360,986 309,965 51,021 16.46%
Other Revenue 8,063,897 6,849,265 1,214,632 17.73%
Penalties and Interest 1,910,000 1,636,000 274,000 16.75%
Permits 2,952,000 1,802,000 1,150,000 63.82%
Provincial Offences Act 16,983 124,617 (107,634)(86.37%)
Rents 424,856 366,537 58,319 15.91%
Sales 318,700 269,830 48,870 18.11%
Service Charges 10,000 5,000 5,000 100.00%
User Fees 4,011,865 3,621,208 390,657 10.79%
Miscellaneous Revenue 34,595,387 31,354,767 3,240,620 10.34%
From Capital SPR 90,000 0 90,000 #DIV/0!
From Special Purpose Reserves 838,767 3,910,695 (3,071,928)(78.55%)
From Reserve Funds 3,573,757 7,070,881 (3,497,124)(49.46%)
From Gas Tax Reserve Fund 0 0 0 #DIV/0!
From Development Charges 2,054,878 1,477,089 577,789 39.12%
From City Operating (Indirect Costs)603,035 590,384 12,651 2.14%
From City Operating (Internal Rent)7,573,307 5,594,743 1,978,564 35.36%
Internal Transfers 14,733,744 18,643,792 (3,910,048)(20.97%)
TOTAL REVENUE 143,333,690 144,330,900 (997,210)(0.69%)
Page 74 of 86
Page 182 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison (less 2022 Transit)
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 51,062,136 47,231,895 3,830,241 8.11%
Employee Benefits Allocation 13,760,852 12,644,656 1,116,196 8.83%
Overtime 2,313,100 2,104,340 208,760 9.92%
Labour and Benefits 67,136,088 61,980,891 5,155,197 8.32%
Materials 9,796,965 9,273,567 523,398 5.64%
Professional Development 353,750 290,673 63,077 21.70%
Advertising/News Release 208,000 213,100 (5,100)(2.39%)
Insurance Premiums 1,711,450 1,540,932 170,518 11.07%
Conferences/Conventions 216,405 153,930 62,475 40.59%
Goods for Resale 45,000 35,200 9,800 27.84%
Membership/Subscriptions 216,162 133,607 82,555 61.79%
Office Supplies 132,300 130,498 1,802 1.38%
Materials 12,680,032 11,771,507 908,525 7.72%
Electricity 2,464,200 2,341,100 123,100 5.26%
Water 591,220 671,426 (80,206)(11.95%)
Natural Gas 441,400 442,933 (1,533)(0.35%)
Utilities 3,496,820 3,455,459 41,361 1.20%
Contracted Services 22,114,046 21,413,596 700,450 3.27%
Snow Plowing 177,000 156,000 21,000 13.46%
Fees for Service 6,869,978 7,313,631 (443,653)(6.07%)
Contracted Services 29,161,024 28,883,227 277,797 0.96%
Rents and Financial Expenses 1,487,071 1,179,372 307,699 26.09%
Long Term Interest 2,396,731 2,164,725 232,006 10.72%
Long Term Debt Principal 3,996,070 3,805,587 190,483 5.01%
Debt Charges 6,392,801 5,970,312 422,489 7.08%
External Transfers 4,952,848 3,409,483 1,543,365 45.27%
Internal Rent 6,767,815 4,849,134 1,918,681 39.57%
Indirect Costs 275,000 275,000 0 0.00%
To Capital/Capital SPR 8,954,422 6,238,203 2,716,219 43.54%
To Reserve Funds 9,470,000 8,306,686 1,163,314 14.00%
To Special Purpose Reserves 317,912 421,017 (103,105)(24.49%)
To Trust Fund 84,000 0 84,000 #DIV/0!
Internal Transfers 25,869,149 20,090,040 5,779,109 28.77%
TOTAL EXPENSES 151,175,833 136,740,291 14,435,542 10.56%
Surplus/(Deficit)(7,842,143)7,590,609 15,432,752
Page 75 of 86
Page 183 of 393
Attachment 14 - 2023 New Positions Requested F-2023-03
January 24, 2023
Position Brief Job Description
Recommended
for Budget
Approval?
1 Articling Student
Directly support the City Solicitor. To provide legal research, advisory, by-law
& policy drafting and litigation support. If these roles are not performed
internally, they have to be outsourced by external counsel at very high rates.
Y
Removal of Deputy Solicitor
Position (approved in 2020 but
never hired)
If this position is desired in the future a new request will come to Council
during a future budget deliberation. Y
2 IS - Junior Systems Technician To supplement the service delivery team. With the transition of staff to other
responsibilities, there is a need for this position. Y
3 IS - Projects Analyst
This position will assist the Project Manager in all of the City's software
projects. This position will assist in ensuring that all project timelines are met
and gather appropriate information as needed to fulfill projects.
Y
4 IS - Software Development
Analyst
To supplement the software development section with the glut of projects that
are happening the next few years. This position is key to successfully
completing projects in a timely fashion.
Y
5 IS - GIS Analyst To backfill existing staff to deal with a backlog of work, higher demands on
GIS, with key involvement in the Asset Management Plan. N
2023 Property Tax Funded Positions Requested
Legal
Finance/IS
Page 76 of 86Page 184 of 393
Attachment 14 - 2023 New Positions Requested F-2023-03
January 24, 2023
Position Brief Job Description
Recommended
for Budget
Approval?
2023 Property Tax Funded Positions Requested
6 Budget and Systems Analyst
The Finance Department does not have an adequate number of Program
Budget Analysts. A Program Budget Analyst helps service areas structure,
allocate and monitor financial resources. This acquisition will improve future
budgeting decisions and expedite internal and external reporting
requirements.
Y
7 Environmental Planner
With the approval of Bill 23, the City is now responsible for Regional
development review functions. Environmental review is a key requirement
when assessing development applications. The City will be required to hire a
environmental planner to continue to assess applications with environmental
significance.
Y
8 Senior Planner
With the approval of Bill 23, the City will be downloaded additional
responsibilities. Additional work will be needed to deal with the matters
currently covered by Regional review. This work cannot be addressed by the
current staff complement.
Y
Planning & Building Page 77 of 86Page 185 of 393
Attachment 14 - 2023 New Positions Requested F-2023-03
January 24, 2023
Position Brief Job Description
Recommended
for Budget
Approval?
2023 Property Tax Funded Positions Requested
9 Planner 1
The Planning Department has strict timelines set by the Province to review
and process development application under Bill 109. If these timelines are
not met planning application fees must be refunded to the applicant on a
graduated scale. The existing staff complement in the Planning department
are unable to meet the timelines set by the Province. In 2021 and 2022 the
Planning department processed 40 Zoning by-law applications and only met
the legislative timeline for 2 out of 40 applications. The full refund of 38
zoning applications would result in a loss of zoning planning fees of between
$220,400-$570,000 over the two year period. In the same two year period the
City processed 20 site plan applications. Zero have met the 60 day timeline
but one did come close with approval in 62 days. The full refund of 20 site
plan applications would result in a loss of planning fees of between $31,000 -
$124,0000. This position will report to the Manager of Current Planning and
will assist the City in meeting the new timelines set by the Province.
Y
10 Jr. Zoning Admin
The Planning Department has strict timelines set by the Province to review
and process development application under Bill 109. If these timelines are
not met planning application fees must be refunded to the applicant on a
graduated scale. The existing staff complement in the Planning Department is
unable to meet these timelines set by the Province. The Junior Zoning
Administrator position will assist in reviewing zoning for development planning
applications to meet these new timelines. In addition, with an increase in the
demand for faster permit issuance, this position will focus on the review of
zoning compliance for complex building permit applications to speed up the
permit process.
Y
Page 78 of 86Page 186 of 393
Attachment 14 - 2023 New Positions Requested F-2023-03
January 24, 2023
Position Brief Job Description
Recommended
for Budget
Approval?
2023 Property Tax Funded Positions Requested
11 Landscape Architect/Urban
Designer
Planning Departments in the Province are now required to process
applications with strict timelines. Urban design is an important part of the built
environment of the City of Niagara Falls and expertise on urban design
issues are needed to assist in streamlining development applications. This
position will also be responsible for on site inspection of site plans to ensure
site issues are addressed promptly.
Y
12 Secondary Planner
Long range planning is an important part of ensuring allocated population
growth occurs in a sustainable and efficient way. With the approval of the
Regional Official Plan by the Region, the City of Niagara Falls was provided
with 4 new Urban Boundary expansion areas. These expansion areas require
Secondary Planning to be done for each area prior to development being
permitted. These future expansion areas will be an important part of the City’s
future growth to ensure we have a diversified housing stock and to assist in
creating more opportunity for development. this position will also in the future
focus on secondary planning for key intensification areas.
Y
13 Manager of Building Services
With an increase of residential development and the demand for faster permit
issuance, this position will focus in assisting the development of strategies to
speed up the permit process, etc. This new complement will provide better
customer service. Funding is recovered fully from the Building fees.
Y
Page 79 of 86Page 187 of 393
Attachment 14 - 2023 New Positions Requested F-2023-03
January 24, 2023
Position Brief Job Description
Recommended
for Budget
Approval?
2023 Property Tax Funded Positions Requested
14 Facility Supervisor
On site Facility Supervisor is required for daily facility supervision and to
respond to facility maintenance issues, in particular the indoor pool.
Supervisor will be scheduling to work evenings and weekends similar to the
Arena Supervisor hours of work and duties.
Y
15 Recreation Supervisor, Sports &
Rentals
To ensure proper management of the new Athletic Fields employees and to
focus more attention towards increasing utilization, revenue generation &
sport tourism
N
16 Maintenance Tradesperson -
Millwright/HVAC
Building HVACR equipment requires regular preventative maintenance
services. The volume of work across all city facilities warrants dedicated FT
positions
Y
17 Maintenance Tradesperson -
Millwright/HVAC
Building HVACR equipment requires regular preventative maintenance
services. The volume of work across all city facilities warrants dedicated FT
positions
N
Recreation, Culture & Facilities
Page 80 of 86Page 188 of 393
Attachment 14 - 2023 New Positions Requested F-2023-03
January 24, 2023
Position Brief Job Description
Recommended
for Budget
Approval?
2023 Property Tax Funded Positions Requested
18 Tree Climbers Y
19 Tree Climbers Y
20 Tree Climbers Y
21 Capital Planning/Asset
Management Analyst Y
22 Capital Planning/Asset
Management Analyst Y
23 Director of Operations
Organizing the operations section under a Director will provide added support
and resources for ongoing level of service policy development, winter
maintenance. Policy updates, forecasting, staff & labour management,
service centre facility issues. Funding will be covered 1/2 by the Rate budget
Y
24 Development Technologist
Development growth is increasing and timeframes for comments & approvals
will be shortened by Bill 109. These pressures will require additional
resources.
N
25 Drainage Technician Service delivery for drainage support is increasingly demanding for many
reasons (listed in justification form). N
Municipal Works
Forestry is significantly understaffed. Insufficient resources in Forestry will
lead to higher risk & will not allow the City to meet environmental objectives
As recommended by the Asset Management Plan, the City requires
additional staff to maintain a 10-year capital forecast & to integrate asset
management across the Corporation. Funding will be covered 2/3 by the Rate
budgets
Page 81 of 86Page 189 of 393
Attachment 15 -2023 Budget Saving Options F-2023-03
January 24, 2023
Budget Option Brief Description
Anticipated
Revenue or
Cost
Savings ($)
Levy
Impact
1 Pool Closure - NF
Lions
Recommending closing the Niagara Falls Lion's Pool and repurposing the space for
other park use. For example could consider capping the pool and putting pickleball
courts on it. Would also save on future capital costs. NF Lions Club supports the closure
of the pool.
Upon review of Municipal Recreation Master Plans the adopted provisional standard for
outdoor aquatic facilities is 1:50,000. Several municipalities are moving away from
providing outdoor pools due to the high operating costs and short two-month season.
The City of Niagara Falls is well above the provincial standard. If two pool complexes
were closed, the City would still fall above the standard provision level of 1:50,000.
(65,000)(0.08)%
2 Pool Closure - EE
Mitchelson
EE Mitchelson Pool and Building require significant capital repairs estimated at
$1,085,835 not currently included in the capital budget in order to be operational. Staff
recommend closing the pool and demolishing the facility allowing for that space to be
repurposed for a different park use.
Upon review of Municipal Recreation Master Plans the adopted provisional standard for
outdoor aquatic facilities is 1:50,000. Several municipalities are moving away from
providing outdoor pools due to the high operating costs and short two-month season.
The City of Niagara Falls is well above the provincial standard. If two pool complexes
were closed, the City would still fall above the standard provision level of 1:50,000.
(65,000)(0.08)%
3 Museum summer
hours reduction
Battleground and Willoughby Museum operate solely in the summer season with the
supports of summer students.
Willoughby operates along the Parkway and tells the rural history of Niagara Falls out a
one-room school house leased from the Niagara Parks Commission.
Battle Ground Hotel is situated on the Lundy's Lane Battlefield and tells the tourism
history and War of 1812 story in our community.
Hours could be reduced in the summer to provide cost savings.
(10,000)(0.01)%
2023 Budget Options for Additional Revenue or Cost Savings
Page 82 of 86Page 190 of 393
Attachment 15 -2023 Budget Saving Options F-2023-03
January 24, 2023
Budget Option Brief Description
Anticipated
Revenue or
Cost
Savings ($)
Levy
Impact
2023 Budget Options for Additional Revenue or Cost Savings
4
Gale Centre Dry Floor
Space (i.e. ball
hockey, lacrosse)
Remove 1 pad of ice each summer at the Gale Centre. There are a few large events
that utilize this space, however staff will work to promote the use of it for new events,
ball hockey, roller skating and potentially pickleball. Due to the large capital project in
2023, we will only have the ice out for 4-5 weeks rather than the whole summer.
Expectations of full revenue generation would be seen in 2024.
(15,000)(0.02)%
5 Parking Revenue
Increases
These items listed for discussion below are draft recommendations of the City Wide
ParkingStrategy Plan currently underway. . If implemented together, a conservative
estimated new revenue could be $126,840 annually. Staff have included $75,000 in our
savings estimate.
1. Remove tiered fines in the Downtown and Main/Ferry areas (implement City wide fine
structure) ($12,000)
2. Increase parking permit fees by 10% ($14,840)
3. Increase parking fines by 10% ($43,000)
4. Increase "Special Event Parking from $10/day to $15-$20/day ($10,000)
5. Add a fourth student (Fallsview) ($15,000)
6. Add additional on-street parking on Fallsview Boulevard fronting Casino shops
($24,000)
7. Extend on-street parking on Victoria Avenue by 2-months (currently Thanksgiving to
May 24 only) ($6,000)
8. No more free parking for special requests. ($2,000)
(75,000)(0.10)%
6 Social Service Grant
Reductions
As outlined in F-2023-03 Fee for Services, Board and Commissions, Grants and
Honorariums report on the January 17, 2023 agenda (240,000)(0.30)%
7 Spooky Awards
Reduction
Reduce the overall costs by 50%, reducing the prizes, paid advertising, transportation
and awards. (3,000)(0.00)%
8
Advertising
Gale/MacBain
Lobby's
Install 1-2 monitors at R&C Facilities, work with Nustadia Recreation. Nustadia
Media builds on existing facility revenues through the creation of arena advertising
programs, securing local and national advertisers. Currently Nustadia Media offers
advertisers direct contact to over 25 million potential clients throughout our inventory of
over 200 arenas across Canada.
(10,000)(0.01)%Page 83 of 86Page 191 of 393
Attachment 15 -2023 Budget Saving Options F-2023-03
January 24, 2023
Budget Option Brief Description
Anticipated
Revenue or
Cost
Savings ($)
Levy
Impact
2023 Budget Options for Additional Revenue or Cost Savings
9 Reduce Beautification
in BIA areas
Transfer cost for Shrub & Flower Bed (vegetation costs and maintenance) within a
designated BIA to the BIA if they wish to maintain it, otherwise, reduce service in those
areas by having the City's contractor remove those locations from the contract. BIA
locations: Main/Ferry, Downtown, Fallsview, Victoria Centre, Lundy’s Lane
(20,000)(0.03)%
10 Splash Pad Change
in Hours
The City of Niagara Falls operates seven splash pads located beside each outdoor
swimming pool and in two parks – MacBain Community Centre and Patrick Cummings
Parks. Weather permitting, the splash pads operate from early June to mid-September
9 am – 8 pm. (11 hours).
Reduce daily operating hours from 9 am – 8 pm (11 hours) to 10:30 am – 7:30 pm (9
hours) to lower utility costs.
(10,000)(0.01)%
11 Sidewalk Café space
licences
Apply a licence fee to Sidewalk Café's in the amount of $35 per square metre licences
area per year
In 2022, 25 establishments licenced 1,860 sq. m of City owned sidewalk, primarily in the
tourist core and downtown
Several municipalities were surveyed (St. Catharines, Welland, Port Colborne and
Hamilton). Of those 4, St. Catharines charges a license fee of $38.58 per square metre
per year.
It is proposed the City charge a licence fee of $35 per square metre per year, City Wide.
Estimate based on the area licenced in 2022 is $65,130. Staff have included $30,000 in
this chart. There are also anti-bonusing provisions to consider with this item.
(30,000)(0.04)%Page 84 of 86Page 192 of 393
Attachment 15 -2023 Budget Saving Options F-2023-03
January 24, 2023
Budget Option Brief Description
Anticipated
Revenue or
Cost
Savings ($)
Levy
Impact
2023 Budget Options for Additional Revenue or Cost Savings
12 Special Events Admin
Fee
Municipal Works – Transportation Services staff facilitate the application and approval
process for Special Events occurring within the road right-of-way; examples included
parades, processions, marathons, markets, car shows, etc. The staff time required for
these applications varies based on the nature, location, and scale of the events. Small
routine events may require a couple of hours of staff time, where large events may
require multiple days of staff’s time. Therefore, staff are recommending an
administrative fee be imposed on all events to ensure cost recovery for the planning of
private events. Events hosted by incorporated not-for-profit or registered charity
organizations may have the administrative fee waived by Council through the Fee
Waiver Policy (700.22).
Staff are proposing a charge of $100/application for small events, $250/application for
medium events and $500/application for large events.
(10,000)(0.01)%
13 Fire - Remote Alarms
Charges for Preventable False Alarms are currently approved in the Schedule of Fees
pending Council enactment of by-law (2000-122). Previously Council has directed staff
not to charges these fees. The first two preventable false alarms are free with charges
for Third alarm set at $300, Fourth alarm $400 and Fifth alarm or more $800. In 2022
there were 854 false alarm calls. Assuming 400 of those calls would result in a charge of
$300 that would provide $120,000 in additional revenue for the City. If this is of interest
to Council staff can report back with the appropriate recommendations to enact and/or
update the by-law authorizing the City to charge these fees
(120,000)(0.15)%
14 Fire - Training
Grounds Rental
The municipality added fees to the 2022 Schedule of Fees to charge other
municipalities to use the City's fire training grounds. (30,000)(0.04)%
Total Anticipated Savings (703,000)Page 85 of 86Page 193 of 393
Attachment 16 - Primary Factors Influencing the Potential Levy Increase F-2023-03
January 24, 2023
Notes
2023 Net Deficit 7,842,143
Add back: Transit Levy Transferred to the Region 8,128,009
Less: 2023 Transit Budget for City of NF (537,400)
Net Transit Deficit removed from 2023 Budget 7,590,609
2023 True Deficit 15,432,752
Factors Influencing the Proposed Deficit:
2022 deferal (6,526,631)
Growth 820,681
Less: Approximately 50% Growth to reduce Casino
subsidy (403,314)
Net Growth included in the 2023 levy 417,367
Increased miscellaneous revenue 3,240,620
Less: Casino Increase (200,000) [1]
Less: 95% of Increase in MAT Other Revenue (1,393,365) [2]
Less: Permit Increase (1,150,000) [3]
Net increase in 2023 miscellaneous revenue 497,255
New positions budgeted less recoverable amounts
included in labour (1,913,481)
New students and New Apprentice Mechanic budgeted (203,341)
6 probationary fire fighters (530,000)
Wage/benefit/overtime increases budgeted (2,508,375)
Net increase related to Labour, Benefits and Overtime (5,155,197)
Net Debt Placeholders to achieve fully funded debt (668,186)
Debt Charge increases (422,489)
Net increase in debenture budget (1,090,675)
Increase in Library Fee for Service (422,833)
Increase in fleet replacement reserve contribution (non-
core AMP)(1,547,601)
Various increases in Materials and Contracted Services (1,604,437) [4]
-
Notes
[1]
[2]
[3]
[4]
Removing increase in permit revenue as Building Permit revenue can only be used by the Building
Department and is not available to subsidize the levy. Any excess permit revenue above Building
Department expense is reserved for future use by the Building Department.
Removing increase in Casino revenue as the increase is transferred to reserve funds for Future
Capital Use and not available to subsidize the levy.
Removing 95% of increase in Municipal Accommodation Tax (MAT) as 95% of MAT collected is
distributed to Niagara Falls Canada Hotel Association via External Transfers budget. The increased
revenue is not available to subsidize the levy.
Primary Factors Influencing the Potential Tax Levy Increase
Includes some larger increases such as $236,500 related to Forestry, $230,000 increases to road
and sidewalk repairs, $165,000 for street sweeping program, $111,000 Service Centre Facility cost
increases, $127,000 MacBain Centre Facility Cost increases, $170,000 in insurance increases.
Page 86 of 86
Page 194 of 393
1 Overall Summary
2 City Council/Committees/Boards and
Grants
3 Administrative Services
4 Fire &Casino Policing Services
5 Municipal Works Services
6 Municipal Works -Transportation
Services
7 Municipal Works -Parks &Athletic Fields
8 Transit Services
9 Recreation,Culture &Facilities
10 Recreation &Culture -Cemeteries
Page 195 of 393
11 Planning &Building Services
12 Business Development Services
Page 196 of 393
Index
OVERALL SUMMARY
Overall Summary of Revenue &Expenses
Overall Revenue &Expense Summary
Overall of Rev &Exp Summary Less 2022 Transit Budget
Page 197 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Taxation City General/Urban 77,967,918 77,154,865 813,053 1.05%
Taxation Capital Levy 757,487 749,859 7,628 1.02%
Taxation Waste Management 8,449,043 8,362,504 86,539 1.03%
Taxation Write Offs (1,550,000)(1,325,000)(225,000)16.98%
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 92,917,009 92,234,789 682,220 0.74%
Federal Grants 413,373 1,383,246 (969,873)(70.12%)
Provincial Grants 607,331 659,306 (51,975)(7.88%)
Grants 60,000 55,000 5,000 9.09%
Other Municipalities 6,846 2,883,208 (2,876,362)(99.76%)
Grants 1,087,550 4,980,760 (3,893,210)(78.16%)
Casino 14,000,000 13,800,000 200,000 1.45%
Donations 28,000 46,000 (18,000)(39.13%)
Fines 15,500 500 15,000 3000.00%
Investments 2,482,600 2,523,845 (41,245)(1.63%)
Licences 360,986 309,965 51,021 16.46%
Other Revenue 8,063,897 7,177,428 886,469 12.35%
Penalties and Interest 1,910,000 1,636,000 274,000 16.75%
Permits 2,952,000 1,802,000 1,150,000 63.82%
Provincial Offences Act 16,983 124,617 (107,634)(86.37%)
Rents 424,856 337,701 87,155 25.81%
Sales 318,700 726,255 (407,555)(56.12%)
Service Charges 10,000 5,000 5,000 100.00%
User Fees 4,011,865 5,061,708 (1,049,843)(20.74%)
Miscellaneous Revenue 34,595,387 33,551,019 1,044,368 3.11%
From Capital SPR 90,000 0 90,000 #DIV/0!
From Special Purpose Reserves 838,767 3,910,695 (3,071,928)(78.55%)
From Reserve Funds 3,573,757 8,138,271 (4,564,514)(56.09%)
From Gas Tax Reserve Fund 0 2,586,974 (2,586,974)(100.00%)
From Development Charges 2,054,878 1,477,089 577,789 39.12%
From Operating (Indirect Costs)603,035 590,384 12,651 2.14%
From Operating (Internal Rent)7,573,307 5,594,743 1,978,564 35.36%
Internal Transfers 14,733,744 22,298,156 (7,564,412)(33.92%)
TOTAL REVENUE 143,333,690 153,064,724 (9,731,034)(6.36%)
1
Page 198 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 51,062,136 55,293,603 (4,231,467)(7.65%)
Employee Benefits Allocation 13,760,852 15,251,408 (1,490,556)(9.77%)
Overtime 2,313,100 2,219,340 93,760 4.22%
Labour and Benefits 67,136,088 72,764,351 (5,628,263)(7.73%)
Materials 9,796,965 12,558,543 (2,761,578)(21.99%)
Professional Development 353,750 345,673 8,077 2.34%
Advertising/News Release 208,000 240,100 (32,100)(13.37%)
Insurance Premiums 1,711,450 2,707,056 (995,606)(36.78%)
Conferences/Conventions 216,405 155,430 60,975 39.23%
Goods for Resale 45,000 480,523 (435,523)(90.64%)
Membership/Subscriptions 216,162 145,757 70,405 48.30%
Office Supplies 132,300 139,498 (7,198)(5.16%)
Materials 12,680,032 16,772,580 (4,092,548)(24.40%)
Electricity 2,464,200 2,620,800 (156,600)(5.98%)
Water 591,220 707,086 (115,866)(16.39%)
Natural Gas 441,400 551,533 (110,133)(19.97%)
Utilities 3,496,820 3,879,419 (382,599)(9.86%)
Contracted Services 22,114,046 20,386,394 1,727,652 8.47%
Snow Plowing 177,000 191,000 (14,000)(7.33%)
Fees for Service 6,869,978 7,828,332 (958,354)(12.24%)
Contracted Services 29,161,024 28,405,726 755,298 2.66%
Rents and Financial Expenses 1,487,071 1,186,772 300,299 25.30%
Long Term Interest 2,396,731 2,245,086 151,645 6.75%
Long Term Debt Principal 3,996,070 4,114,600 (118,530)(2.88%)
Debt Charges 6,392,801 6,359,686 33,115 0.52%
External Transfers 4,952,848 3,409,483 1,543,365 45.27%
Internal Rent 6,767,815 4,849,134 1,918,681 39.57%
Indirect Costs 275,000 275,000 0 0.00%
To Capital/Capital SPR 8,954,422 6,434,870 2,519,552 39.15%
To Reserve Funds 9,470,000 8,306,686 1,163,314 14.00%
To Special Purpose Reserves 317,912 421,017 (103,105)(24.49%)
To Trust Fund 84,000 0 84,000 #DIV/0!
Internal Transfers 25,869,149 20,286,707 5,582,442 27.52%
TOTAL EXPENSES 151,175,833 153,064,724 (1,888,891)(1.23%)
Surplus/(Deficit)(7,842,143)0 7,842,143
2
Page 199 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison (less 2022 Transit)
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Taxation City General/Urban 77,967,918 77,154,865 813,053 1.05%
Taxation Capital Levy 757,487 749,859 7,628 1.02%
Taxation Waste Management 8,449,043 8,362,504 86,539 1.03%
Taxation Write Offs (1,550,000)(1,325,000)(225,000)16.98%
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 92,917,009 92,234,789 682,220 0.74%
Federal Grants 413,373 1,383,246 (969,873)(70.12%)
Provincial Grants 607,331 659,306 (51,975)(7.88%)
Grants 60,000 55,000 5,000 9.09%
Other Municipalities 6,846 0 6,846 #DIV/0!
Grants 1,087,550 2,097,552 (1,010,002)(48.15%)
Casino 14,000,000 13,800,000 200,000 1.45%
Donations 28,000 46,000 (18,000)(39.13%)
Fines 15,500 500 15,000 3000.00%
Investments 2,482,600 2,523,845 (41,245)(1.63%)
Licences 360,986 309,965 51,021 16.46%
Other Revenue 8,063,897 6,849,265 1,214,632 17.73%
Penalties and Interest 1,910,000 1,636,000 274,000 16.75%
Permits 2,952,000 1,802,000 1,150,000 63.82%
Provincial Offences Act 16,983 124,617 (107,634)(86.37%)
Rents 424,856 366,537 58,319 15.91%
Sales 318,700 269,830 48,870 18.11%
Service Charges 10,000 5,000 5,000 100.00%
User Fees 4,011,865 3,621,208 390,657 10.79%
Miscellaneous Revenue 34,595,387 31,354,767 3,240,620 10.34%
From Capital SPR 90,000 0 90,000 #DIV/0!
From Special Purpose Reserves 838,767 3,910,695 (3,071,928)(78.55%)
From Reserve Funds 3,573,757 7,070,881 (3,497,124)(49.46%)
From Gas Tax Reserve Fund 0 0 0 #DIV/0!
From Development Charges 2,054,878 1,477,089 577,789 39.12%
From City Operating (Indirect Costs)603,035 590,384 12,651 2.14%
From City Operating (Internal Rent)7,573,307 5,594,743 1,978,564 35.36%
Internal Transfers 14,733,744 18,643,792 (3,910,048)(20.97%)
TOTAL REVENUE 143,333,690 144,330,900 (997,210)(0.69%)
3
Page 200 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison (less 2022 Transit)
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 51,062,136 47,231,895 3,830,241 8.11%
Employee Benefits Allocation 13,760,852 12,644,656 1,116,196 8.83%
Overtime 2,313,100 2,104,340 208,760 9.92%
Labour and Benefits 67,136,088 61,980,891 5,155,197 8.32%
Materials 9,796,965 9,273,567 523,398 5.64%
Professional Development 353,750 290,673 63,077 21.70%
Advertising/News Release 208,000 213,100 (5,100)(2.39%)
Insurance Premiums 1,711,450 1,540,932 170,518 11.07%
Conferences/Conventions 216,405 153,930 62,475 40.59%
Goods for Resale 45,000 35,200 9,800 27.84%
Membership/Subscriptions 216,162 133,607 82,555 61.79%
Office Supplies 132,300 130,498 1,802 1.38%
Materials 12,680,032 11,771,507 908,525 7.72%
Electricity 2,464,200 2,341,100 123,100 5.26%
Water 591,220 671,426 (80,206)(11.95%)
Natural Gas 441,400 442,933 (1,533)(0.35%)
Utilities 3,496,820 3,455,459 41,361 1.20%
Contracted Services 22,114,046 21,413,596 700,450 3.27%
Snow Plowing 177,000 156,000 21,000 13.46%
Fees for Service 6,869,978 7,313,631 (443,653)(6.07%)
Contracted Services 29,161,024 28,883,227 277,797 0.96%
Rents and Financial Expenses 1,487,071 1,179,372 307,699 26.09%
Long Term Interest 2,396,731 2,164,725 232,006 10.72%
Long Term Debt Principal 3,996,070 3,805,587 190,483 5.01%
Debt Charges 6,392,801 5,970,312 422,489 7.08%
External Transfers 4,952,848 3,409,483 1,543,365 45.27%
Internal Rent 6,767,815 4,849,134 1,918,681 39.57%
Indirect Costs 275,000 275,000 0 0.00%
To Capital/Capital SPR 8,954,422 6,238,203 2,716,219 43.54%
To Reserve Funds 9,470,000 8,306,686 1,163,314 14.00%
To Special Purpose Reserves 317,912 421,017 (103,105)(24.49%)
To Trust Fund 84,000 0 84,000 #DIV/0!
Internal Transfers 25,869,149 20,090,040 5,779,109 28.77%
TOTAL EXPENSES 151,175,833 136,740,291 14,435,542 10.56%
Surplus/(Deficit)(7,842,143)7,590,609 15,432,752
4
Page 201 of 393
Index
CITY COUNCIL/COMMITTEES/BOARDS AND GRANTS
City Council
Summary of Council &Support
Mayor &Councillors
Office of Mayor &Council Suppport
Committees
Summary of 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
Summary of Boards
Niagara District Airport Services
Library Services
Niagara Falls Illumination Board
Grants
Summary of Grants
OPG Community Impact Agreement
Doctor Recruitment
Niagara Health Foundation
St.John Ambulance Niagara -Water Patrol
Social Services
Page 202 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
City Council Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 613,232 592,169 21,063 3.56%
Employee Benefits Allocation 171,324 156,531 14,793 9.45%
Labour and Benefits 784,556 748,700 35,856 4.79%
Materials 64,110 64,110 0 0.00%
Professional Development 5,000 0 5,000 #DIV/0!
Advertising/News Release 15,000 15,000 0 0.00%
Insurance Premiums 959 859 100 11.64%
Conferences/Conventions 15,000 15,000 0 0.00%
Membership/Subscriptions 22,125 22,125 0 0.00%
Office Supplies 13,000 13,000 0 0.00%
Materials 135,194 130,094 5,100 3.92%
Contracted Services 6,000 6,000 0 0.00%
External Transfers 60,000 60,000 0 0.00%
TOTAL EXPENSES 985,750 944,794 40,956 4.33%
Surplus/(Deficit)(985,750)(944,794)40,956 (4.33%)
5
Page 203 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:47 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-111000-??????To :11-4-111000-??????
2023 2022
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 361,872 351,856
11-3-111000-010013 EMPLOYEE BENEFITS ALLOCATION 101,292 90,163
11-3-111000-030000 MATERIALS 13,860 13,860
11-3-111000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,000 0
11-3-111000-030017 INSURANCE PREMIUMS 959 859
11-3-111000-030018 CONFERENCES/CONVENTIONS 15,000 15,000
11-3-111000-030034 MEMBERSHIP/SUBSCRIPTIONS 22,125 22,125
11-3-111000-030035 OFFICE SUPPLIES 1,000 1,000
11-3-111000-060000 EXTERNAL TRANSFERS 60,000 60,000
Total EXPENSE 581,108 554,863
MAYOR AND COUNCILLORS Surplus/Deficit 581,108 554,863
Total CITY OPERATING FUND 581,108 554,863
6
Page 204 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:47 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-112000-??????To :11-4-112000-??????
2023 2022
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 251,360 240,313
11-3-112000-010013 EMPLOYEE BENEFITS ALLOCATION 70,032 66,368
11-3-112000-030000 MATERIALS 20,400 20,400
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 12,000
11-3-112000-040000 CONTRACTED SERVICES 6,000 6,000
Total EXPENSE 404,642 389,931
OFFICE OF THE MAYOR AND COUNCIL SUPPORT Surplus/De 404,642 389,931
Total CITY OPERATING FUND 404,642 389,931
7
Page 205 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
User Fees 202,000 168,800 33,200 19.67%
Donations 2,000 0 2,000 #DIV/0!
Other Revenue 8,600 9,600 (1,000)(10.42%)
Miscellaneous Revenue 212,600 178,400 34,200 19.17%
TOTAL REVENUE 212,600 178,400 34,200 19.17%
EXPENSES
Labour 70,051 70,051 0 0.00%
Employee Benefits Allocation 21,197 20,439 758 3.71%
Overtime 500 0 500 #DIV/0!
Labour and Benefits 91,748 90,490 1,258 1.39%
Materials 65,950 74,750 (8,800)(11.77%)
Professional Development 250 250 0 0.00%
Advertising/News Release 1,750 800 950 118.75%
Conferences/Conventions 5,100 3,800 1,300 34.21%
Memberships/Subscriptions 1,400 0 1,400 #DIV/0!
Materials 74,450 79,600 (5,150)(6.47%)
Rents and Financial Expenses 80,000 80,000 0 0.00%
TOTAL EXPENSES 246,198 250,090 (3,892)(1.56%)
Surplus/(Deficit)(33,598)(71,690)(38,092)53.13%
8
Page 206 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:47 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113005-??????To :11-4-113005-??????
2023 2022
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 7,500 17,500
11-3-113005-030005 PROFESSIONAL DEVELOPMENT/WORKS 250 250
Total EXPENSE 7,750 17,750
4-->REVENUE
11-4-113005-710000 USER FEES -2,000 -1,800
11-4-113005-790000 OTHER REVENUE 0 -1,000
Total REVENUE -2,000 -2,800
RECREATION COMMITTEE Surplus/Deficit 5,750 14,950
Total CITY OPERATING FUND 5,750 14,950
9
Page 207 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:48 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113010-??????To :11-4-113010-??????
2023 2022
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 13,500 14,750
11-3-113010-050000 RENTS AND FINANCIAL 70,000 70,000
Total EXPENSE 83,500 84,750
CULTURE COMMITTEE Surplus/Deficit 83,500 84,750
Total CITY OPERATING FUND 83,500 84,750
10
Page 208 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:48 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113015-??????To :11-4-113015-??????
2023 2022
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 70,051
11-3-113015-010013 EMPLOYEE BENEFITS ALLOCATION 21,197 20,439
11-3-113015-010016 OVERTIME 500 0
11-3-113015-030000 MATERIALS 1,500 1,500
11-3-113015-030015 ADVERTISING/NEWS RELEASE 1,000 800
11-3-113015-030018 CONFERENCES/CONVENTIONS 4,000 3,800
11-3-113015-030034 MEMBERSHIP/SUBSCRIPTIONS 1,000 0
Total EXPENSE 99,248 96,590
4-->REVENUE
11-4-113015-710000 USER FEES -200,000 -167,000
Total REVENUE -200,000 -167,000
COMMITTEE OF ADJUSTMENT Surplus/Deficit -100,752 -70,410
Total CITY OPERATING FUND -100,752 -70,410
11
Page 209 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:49 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113030-??????To :11-4-113030-??????
2023 2022
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 210 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:49 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113050-??????To :11-4-113050-??????
2023 2022
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 9,000 7,000
Total EXPENSE 9,000 7,000
4-->REVENUE
11-4-113050-760000 DONATIONS -2,000 0
Total REVENUE -2,000 0
MAYOR'S YOUTH ADVISORY COMMITTEE Surplus/Deficit 7,000 7,000
Total CITY OPERATING FUND 7,000 7,000
13
Page 211 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:49 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113060-??????To :11-4-113060-??????
2023 2022
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 212 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:50 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113065-??????To :11-4-113065-??????
2023 2022
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 213 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:50 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113070-??????To :11-4-113070-??????
2023 2022
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 214 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:51 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-813000-??????To :11-4-813000-??????
2023 2022
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 1,450 1,000
11-3-813000-030015 ADVERTISING/NEWS RELEASE 750 0
11-3-813000-030018 CONFERENCES/CONVENTIONS 1,100 0
11-3-813000-030034 MEMBERSHIP/SUBSCRIPTIONS 400 0
11-3-813000-050000 RENTS AND FINANCIAL EXPENSES 10,000 10,000
Total EXPENSE 13,700 11,000
MUNICIPAL HERITAGE COMMITTEE Surplus/Deficit 13,700 11,000
Total CITY OPERATING FUND 13,700 11,000
17
Page 215 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Special Purpose Reserves 0 138,363 (138,363)(100.00%)
From Reserve Funds 130,133 0 130,133 #DIV/0!
Internal Transfers 130,133 138,363 (8,230)(5.95%)
TOTAL REVENUE 130,133 138,363 (8,230)(5.95%)
EXPENSES
Fees for Service 5,734,733 5,304,080 430,653 8.12%
Long Term Interest 11,932 14,095 (2,163)(15.35%)
Long Term Debt Principal 110,722 108,662 2,060 1.90%
Debt Charges 122,654 122,757 (103)(0.08%)
TOTAL EXPENSES 5,857,387 5,426,837 430,550 7.93%
Surplus/(Deficit)(5,727,254)(5,288,474)(438,780)8.30%
18
Page 216 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:51 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-361000-??????To :11-4-361000-??????
2023 2022
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 320,147 314,284
Total EXPENSE 320,147 314,284
4-->REVENUE
11-4-361000-780001 FROM RESERVE FUNDS -130,133 0
11-4-361000-780003 FROM SPECIAL PURPOSE RESERVES 0 -138,363
Total REVENUE -130,133 -138,363
NIAGARA DISTRICT AIRPORT SERVICES Surplus/Deficit 190,014 175,921
Total CITY OPERATING FUND 190,014 175,921
19
Page 217 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:51 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-740000-??????To :11-4-740000-??????
2023 2022
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 11,932 14,095
11-3-740000-040006 FEES FOR SERVICE 5,368,608 4,945,775
11-3-740000-070000 LONG TERM DEBT PRINCIPAL 110,722 108,662
Total EXPENSE 5,491,262 5,068,532
LIBRARY SERVICES Surplus/Deficit 5,491,262 5,068,532
Total CITY OPERATING FUND 5,491,262 5,068,532
20
Page 218 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821006-??????To :11-4-821006-??????
2023 2022
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 45,978 44,021
Total EXPENSE 45,978 44,021
NIAGARA FALLS ILLUMINATION BOARD Surplus/Deficit 45,978 44,021
Total CITY OPERATING FUND 45,978 44,021
21
Page 219 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Reserve Funds 275,000 75,000 200,000 266.67%
From Special Purpose Reserves 200,000 0 200,000 #DIV/0!
Internal Transfers 475,000 75,000 400,000 533.33%
TOTAL REVENUE 475,000 75,000 400,000 533.33%
EXPENSES
Materials 375,000 375,000 0 0.00%
Materials 375,000 375,000 0 0.00%
External Transfers 621,983 471,983 150,000 31.78%
TOTAL EXPENSES 996,983 846,983 150,000 17.71%
Surplus/(Deficit)(521,983)(771,983)(250,000)32.38%
22
Page 220 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129001-??????To :11-4-129001-??????
2023 2022
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
23
Page 221 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :10:09 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129200-??????To :11-4-129200-??????
2023 2022
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 0 20,000
Total EXPENSE 300,000 320,000
4-->REVENUE
11-4-129200-780003 FROM SPECIAL PURPOSE RESERVES -200,000 0
Total REVENUE -200,000 0
DOCTOR RECRUITMENT Surplus/Deficit 100,000 320,000
Total CITY OPERATING FUND 100,000 320,000
24
Page 222 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:52 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-511000-??????To :11-4-511000-??????
2023 2022
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 200,000 50,000
Total EXPENSE 200,000 50,000
4-->REVENUE
11-4-511000-780001 FROM RESERVE FUNDS -200,000 0
Total REVENUE -200,000 0
NIAGARA HEALTH FOUNDATION Surplus/Deficit 0 50,000
Total CITY OPERATING FUND 0 50,000
25
Page 223 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:53 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-521000-??????To :11-4-521000-??????
2023 2022
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
11-3-521000-060000 EXTERNAL TRANSFERS 32,900 32,900
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
26
Page 224 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :10:53 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-610000-??????To :11-4-610000-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
610000-->SOCIAL SERVICE GRANTS
3-->EXPENSE
11-3-610000-060000 EXTERNAL TRANSFERS 389,083 369,083
Total EXPENSE 389,083 369,083
SOCIAL SERVICE GRANTS Surplus/Deficit 389,083 369,083
Total CITY OPERATING FUND 389,083 369,083
27
Page 225 of 393
Index
ADMINISTRATIVE SERVICES
Chief Administrator's Office
Summary of CAO Office &Support
CAO &Support
Clerks Services
Summary of Clerks Services
Election Services
Clerks Services
Financial Services
Summary of Financial Services
Risk Management
Debt &Investment
Auditing
Taxation
Taxation Waste Management
Taxation Other Levy Charges
Taxation Payments in Lieu
Taxation Services for Fees
Taxation Capital Levy
Other Corporate Mgmt &Support
Municipal Accomodation Tax
Revenues &Receivables
Accounting &Reporting
Human Resources
Summary of Human Resources
Labour &Employee Relations
Staffing &Compensation
WSIB,Health,Safety &Sick Services
Training &Development
Employee Benefits
Payroll
Information Services
Page 226 of 393
Index
ADMINISTRATIVE SERVICES -CONTINUED
Information Services -Continued
Summary of Information Systems
Information Software Services
Information Hardware Services
Legal Services
Summary of Legal Services
Corporate Legal Services
Communications
Summary of Communications
Communications
Page 227 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Special Purpose Reserves 75,000 75,000 0 0.00%
Internal Transfers 75,000 75,000 0 0.00%
TOTAL REVENUE 75,000 75,000 0 0.00%
EXPENSES
Labour 314,247 1,138,022 (823,775)(72.39%)
Employee Benefits Allocation 76,075 268,457 (192,382)(71.66%)
Labour and Benefits 390,322 1,406,479 (1,016,157)(72.25%)
Materials 52,000 31,500 20,500 65.08%
Advertising/News Release 0 98,000 (98,000)(100.00%)
Conferences/Conventions 5,500 19,500 (14,000)(71.79%)
Membership/Subscriptions 1,335 5,685 (4,350)(76.52%)
Office Supplies 1,500 2,500 (1,000)(40.00%)
Materials 60,335 157,185 (96,850)(61.62%)
Contracted Services 60,000 88,950 (28,950)(32.55%)
External Transfers 75,000 75,000 0 0.00%
Total Expenses 585,657 1,727,614 (1,141,957)(66.10%)
Surplus/(Deficit)(510,657)(1,652,614)(1,141,957)69.10%
28
Page 228 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:02 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-120000-??????To :11-4-120000-??????
2023 2022
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 314,247 1,138,022
11-3-120000-010013 EMPLOYEE BENEFITS ALLOCATION 76,075 268,457
11-3-120000-030000 MATERIALS 2,000 6,500
11-3-120000-030015 ADVERTISING/NEWS RELEASE 0 98,000
11-3-120000-030018 CONFERENCES/CONVENTIONS 5,500 19,500
11-3-120000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,335 5,685
11-3-120000-030035 OFFICE SUPPLIES 1,500 2,500
11-3-120000-030036 STRATEGIC AND CORP INITIATIVES 50,000 25,000
11-3-120000-040000 CONTRACTED SERVICES 60,000 88,950
11-3-120000-060000 EXTERNAL TRANSFERS 75,000 75,000
Total EXPENSE 585,657 1,727,614
4-->REVENUE
11-4-120000-780003 FROM SPECIAL PURPOSE RESERVES -75,000 -75,000
Total REVENUE -75,000 -75,000
CAO AND SUPPORT Surplus/Deficit 510,657 1,652,614
Total CITY OPERATING FUND 510,657 1,652,614
29
Page 229 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Licences 300,000 250,000 50,000 20.00%
User Fees 60,000 12,500 47,500 380.00%
Micellaneous Revenue 360,000 262,500 97,500 37.14%
From Special Purpose Reserves 0 220,000 (220,000)(100.00%)
TOTAL REVENUE 360,000 482,500 (122,500)(25.39%)
EXPENSES
Labour 584,958 636,929 (51,971)(8.16%)
Employee Benefits Allocation 178,059 186,072 (8,013)(4.31%)
Overtime 5,000 10,000 (5,000)(50.00%)
Labour and Benefits 768,017 833,001 (64,984)(7.80%)
Materials 162,000 287,000 (125,000)(43.55%)
Professional Development 3,500 3,500 0 0.00%
Advertising/News Release 0 2,500 (2,500)(100.00%)
Conferences/Conventions 4,000 3,400 600 17.65%
Membership/Subscriptions 1,000 1,000 0 0.00%
Office Supplies 5,000 4,200 800 19.05%
Materials 175,500 301,600 (126,100)(41.81%)
Contracted Services 5,000 68,000 (63,000)(92.65%)
Rents and Financial Expenses 7,300 100,805 (93,505)(92.76%)
To Special Purpose Reserves 80,000 0 80,000 #DIV/0!
Internal Transfers 80,000 0 80,000 #DIV/0!
Total Expenses 1,035,817 1,303,406 (267,589)(20.53%)
Surplus/(Deficit)(675,817)(820,906)(145,089)17.67%
30
Page 230 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:03 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-115000-??????To :11-4-115000-??????
2023 2022
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 0 62,098
11-3-115000-010013 EMPLOYEE BENEFITS ALLOCATION 0 16,599
11-3-115000-010016 OVERTIME 0 5,000
11-3-115000-030000 MATERIALS 0 125,000
11-3-115000-030015 ADVERTISING/NEWS RELEASE 0 2,500
11-3-115000-040000 CONTRACTED SERVICES 5,000 68,000
11-3-115000-050000 RENTS AND FINANCIAL EXPENSES 0 93,505
11-3-115000-080005 TO SPECIAL PURPOSE RESERVES 80,000 0
Total EXPENSE 85,000 372,702
4-->REVENUE
11-4-115000-780003 FROM SPECIAL PURPOSE RESERVES 0 -220,000
Total REVENUE 0 -220,000
ELECTION SERVICES Surplus/Deficit 85,000 152,702
Total CITY OPERATING FUND 85,000 152,702
31
Page 231 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:04 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-131010-??????To :11-4-131010-??????
2023 2022
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 584,958 574,831
11-3-131010-010013 EMPLOYEE BENEFITS ALLOCATION 178,059 169,473
11-3-131010-010016 OVERTIME 5,000 5,000
11-3-131010-030000 MATERIALS 162,000 160,000
11-3-131010-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,500 3,500
11-3-131010-030018 CONFERENCES/CONVENTIONS 4,000 3,400
11-3-131010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,000 1,000
11-3-131010-030035 OFFICE SUPPLIES 5,000 4,200
11-3-131010-050000 RENTS AND FINANCIAL EXPENSES 7,300 7,300
Total EXPENSE 950,817 928,704
4-->REVENUE
11-4-131010-670000 LICENCES -300,000 -250,000
11-4-131010-710000 USER FEES -60,000 -12,500
Total REVENUE -360,000 -262,500
CLERKS SERVICES Surplus/Deficit 590,817 666,204
Total CITY OPERATING FUND 590,817 666,204
32
Page 232 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Taxation City General/Urban Service 77,967,918 77,154,865 813,053 1.05%
Taxation Capital Levy 757,487 749,859 7,628 1.02%
Taxation Waste Management 8,449,043 8,362,504 86,539 1.03%
Taxation Write Offs (1,550,000)(1,325,000)(225,000)16.98%
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 92,917,009 92,234,789 682,220 0.74%
Provincial Grants 341,000 401,100 (60,100)(14.98%)
Grants 341,000 401,100 (60,100)(14.98%)
Casino 14,000,000 13,800,000 200,000 1.45%
Investments 2,382,600 1,570,600 812,000 51.70%
Licences 48,386 44,365 4,021 9.06%
Other Revenue 5,177,450 3,719,250 1,458,200 39.21%
Penalties and Interest 1,910,000 1,636,000 274,000 16.75%
Provincial Offences Act 16,983 124,617 (107,634)(86.37%)
User Fees 235,000 235,000 0 0.00%
Miscellaneous Revenue 23,770,419 21,129,832 2,640,587 12.50%
From Special Purpose Reserves 150,000 150,000 0 0.00%
From Reserve Funds 0 6,526,631 (6,526,631)(100.00%)
From City Operating (Indirect Costs)603,035 590,384 12,651 2.14%
Internal Transfers 753,035 7,267,015 (6,513,980)(89.64%)
TOTAL REVENUE 117,781,463 121,032,736 (3,251,273)(2.69%)
Financial Services Summary
33
Page 233 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 2,780,110 2,332,936 447,174 19.17%
Employee Benefits Allocation 806,583 666,679 139,904 20.99%
Overtime 13,250 16,750 (3,500)(20.90%)
Labour and Benefits 3,599,943 3,016,365 583,578 19.35%
Materials 549,820 547,900 1,920 0.35%
Professional Development 10,030 3,500 6,530 186.57%
Insurance Premiums 230,215 202,679 27,536 13.59%
Conferences/Conventions 19,700 10,350 9,350 90.34%
Membership/Subscriptions 14,660 9,125 5,535 60.66%
Office Supplies 22,100 21,800 300 1.38%
Materials 846,525 795,354 51,171 6.43%
Contracted Services 8,747,443 8,660,873 86,570 1.00%
Rents and Financial Expenses 193,200 82,200 111,000 135.04%
External Transfers 4,195,865 2,802,500 1,393,365 49.72%
Internal Rent 18,481 9,416 9,065 96.27%
To Capital/To Capital SPR 4,257,487 4,200,000 57,487 1.37%
To Reserve Funds 9,470,000 8,306,686 1,163,314 14.00%
To Special Purpose Reserves 237,912 421,017 (183,105)(43.49%)
Internal Transfers 13,983,880 12,937,119 1,046,761 8.09%
Total Expenses 31,566,856 28,294,411 3,272,445 11.57%
Surplus/(Deficit)86,214,607 92,738,325 6,523,718 7.03%
Financial Services Summary - continued
34
Page 234 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:13 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-122015-??????To :11-4-122015-??????
2023 2022
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 172,193 164,778
11-3-122015-010013 EMPLOYEE BENEFITS ALLOCATION 47,359 44,838
11-3-122015-030000 MATERIALS 500,000 500,000
11-3-122015-030005 PROFESSIONAL DEVELOPMENT/WORKS 180 0
11-3-122015-030017 INSURANCE PREMIUMS 230,215 202,679
11-3-122015-030034 MEMBERSHIP/SUBSCRIPTIONS 625 400
11-3-122015-040000 CONTRACTED SERVICES 90,000 90,000
Total EXPENSE 1,040,572 1,002,695
RISK MANAGEMENT SERVICES Surplus/Deficit 1,040,572 1,002,695
Total CITY OPERATING FUND 1,040,572 1,002,695
35
Page 235 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:14 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123005-??????To :11-4-123005-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
123005-->DEBT AND INVESTMENT SERVICES
3-->EXPENSE
11-3-123005-050000 RENTS AND FINANCIAL EXPENSES 102,000 0
11-3-123005-080004 TO RESERVE FUNDS 560,000 0
11-3-123005-080005 TO SPECIAL PURPOSE RESERVES 500 0
Total EXPENSE 662,500 0
4-->REVENUE
11-4-123005-750000 INVESTMENT INCOME -1,712,000 -900,000
11-4-123005-790000 OTHER REVENUE -8,500 -17,000
Total REVENUE -1,720,500 -917,000
DEBT AND INVESTMENT SERVICES Surplus/Deficit -1,058,000 -917,000
Total CITY OPERATING FUND -1,058,000 -917,000
36
Page 236 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:15 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123010-??????To :11-4-123010-??????
2023 2022
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
37
Page 237 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :10:08 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2023 2022
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 162,599 162,599
11-3-125005-010013 EMPLOYEE BENEFITS ALLOCATION 53,123 50,463
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 142,500 142,500
11-3-125005-050000 RENTS AND FINANCIAL EXPENSES 82,500 70,500
11-3-125005-050500 UNCOLLECTED TAX GENERAL PRIOR 1,200,000 1,025,000
11-3-125005-050510 UNCOLLECTED TAX USA PRIOR 200,000 150,000
Total EXPENSE 1,860,222 1,620,562
4-->REVENUE
11-4-125005-500001 RESIDENTIAL FARMS -42,292,293 -41,666,263
11-4-125005-500002 MULTI RESIDENTIAL -2,927,596 -2,911,461
11-4-125005-500003 NEW MULTI RESIDENTIAL -230,237 -100,488
11-4-125005-500004 COMMERCIAL TAXABLE FULL -16,529,551 -15,211,609
11-4-125005-500005 COMMERCIAL TAXABLE GENERAL -94,001 -93,990
11-4-125005-500006 COMMERCIAL VAC UNIT EXCESS LA -223,247 -177,206
11-4-125005-500007 COMMERCIAL VACANT LAND -918,882 -944,089
11-4-125005-500008 OFFICE BUILDING TAXABLE FULL -85,860 -85,912
11-4-125005-500010 FARMLAND -93,269 -96,313
11-4-125005-500011 INDUSTRIAL TAXABLE FULL -947,843 -818,591
11-4-125005-500012 INDUSTRIAL VAC UNIT EXCESS LAN -36,746 -87,184
11-4-125005-500013 INDUSTRIAL VACANT LAND -300,180 -303,653
11-4-125005-500014 LARGE INDUSTRIAL TAXABLE FULL -332,790 -181,279
11-4-125005-500015 LARGE INDUSTRIAL VAC UNIT EXCE -16,609 -5,973
11-4-125005-500016 PIPELINE -357,951 -357,104
11-4-125005-500017 SHOPPING CTR TAXABLE FULL -1,581,044 -1,223,837
11-4-125005-500018 SHOPPING CTR VAC UNIT EXCESS L -20,748 -37,356
11-4-125005-500019 MANAGED FOREST -1,827 -2,213
11-4-125005-500020 PARKING LOT TAXABLE FULL -654,320 -700,356
11-4-125005-500022 COMMERCIAL NEW CONSTR TAXABLE 0 -1,217,883
11-4-125005-500023 INDUST NEW CONSTR TAXABLE FULL 0 -103,236
11-4-125005-500024 INDUST VAC LAND NEW CONSTR TAX 0 -1,164
11-4-125005-500026 COMMERCIAL NEW CONSTR EXCESS L 0 -40,964
11-4-125005-500027 SHOP CTR NEW CONSTR TAX FULL -0 -440,236
11-4-125005-500028 SHOP CTR NEW CONSTR EXCESS LAN 0 -7,508
11-4-125005-500029 LG INDUST NEW CONSTR TAXABLE F 0 -117,487
11-4-125005-500030 LG INDUST NEW CONSTR VAC UNIT 0 -10,634
11-4-125005-500031 LANDFILL TAXABLE FULL TAXATIO -42,151 -42,146
11-4-125005-510001 RESIDENTIAL FARMS -6,386,586 -6,285,490
11-4-125005-510002 MULTI RESIDENTIAL -468,160 -464,258
11-4-125005-510003 NEW MULTI RESIDENTIAL -33,309 -16,116 38
Page 238 of 393
GL5280 Page :2CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :10:08 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-4-125005-510004 COMMERCIAL TAXABLE FULL -2,565,813 -2,364,028
11-4-125005-510005 COMMERCIAL TAXABLE GENERAL -15,091 -15,076
11-4-125005-510006 COMMERCIAL VAC UNIT EXCESS LA -32,480 -26,262
11-4-125005-510007 COMMERCIAL VACANT LAND -147,380 -149,878
11-4-125005-510008 OFFICE BUILDING TAXABLE FULL -13,784 -13,778
11-4-125005-510010 FARMLAND -350 -349
11-4-125005-510011 INDUSTRIAL TAXABLE FULL -140,710 -120,560
11-4-125005-510012 INDUSTRIAL VAC UNIT EXCESS LAN -5,456 -13,540
11-4-125005-510013 INDUSTRIAL VACANT LAND -37,998 -43,235
11-4-125005-510014 LARGE INDUSTRIAL TAXABLE FULL -34,562 -29,073
11-4-125005-510015 LARGE INDUSTRIAL VAC UNIT EXCE -959 -958
11-4-125005-510016 PIPELINE -36,902 -36,732
11-4-125005-510017 SHOPPING CTR TAXABLE FULL -253,815 -196,276
11-4-125005-510018 SHOPPING CTR VAC UNIT EXCESS L -3,331 -5,991
11-4-125005-510020 PARKING LOT TAXABLE FULL -104,087 -111,367
11-4-125005-510022 COMMERCIAL NEW CONSTR TAXABLE 0 -182,576
11-4-125005-510023 INDUST NEW CONST TAXABLE FULL 0 -15,839
11-4-125005-510024 INDUST VAC LAND NEW CONSTR TAX 0 -187
11-4-125005-510026 COMMERICAL NEW CONSTR EXCESS L 0 -5,353
11-4-125005-510027 SHOP CTR NEW CONSTR TAX FULL -0 -70,604
11-4-125005-510028 SHOP CTR NEW CONSTR EXCESS LAN 0 -1,204
Total REVENUE -77,967,918 -77,154,865
TAXATION Surplus/Deficit -76,107,696 -75,534,303
Total CITY OPERATING FUND -76,107,696 -75,534,303
39
Page 239 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :10:07 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125020-??????To :11-4-125020-??????
2023 2022
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 8,449,043 8,362,513
11-3-125020-050520 UNCOLLECTED TAX WASTE MANAGEME 150,000 150,000
Total EXPENSE 8,599,043 8,512,513
4-->REVENUE
11-4-125020-580001 RESIDENTIAL FARMS -5,279,135 -5,201,589
11-4-125020-580002 MULTI RESIDENTIAL -365,437 -363,465
11-4-125020-580003 NEW MULTI RESIDENTIAL -28,739 -12,545
11-4-125020-580004 COMMERCIAL TAXABLE FULL -2,063,299 -1,899,005
11-4-125020-580005 COMMERCIAL TAXABLE GENERAL -11,734 -11,734
11-4-125020-580006 COMMERCIAL VAC UNIT EXCESS LA -27,867 -22,122
11-4-125020-580007 COMMERCIAL VACANT LAND -114,699 -117,859
11-4-125020-580008 OFFICE BUILDING TAXABLE FULL -10,717 -10,725
11-4-125020-580010 FARMLAND -11,642 -12,024
11-4-125020-580011 INDUSTRIAL TAXABLE FULL -118,315 -102,193
11-4-125020-580012 INDUSTRIAL VAC UNIT EXCESS LAN -4,587 -10,884
11-4-125020-580013 INDUSTRIAL VACANT LAND -37,470 -37,908
11-4-125020-580014 LARGE INDUSTRIAL TAXABLE FULL -41,541 -22,631
11-4-125020-580015 LARGE INDUSTRIAL VAC UNIT EXCE -2,073 -746
11-4-125020-580016 PIPELINE -44,681 -44,581
11-4-125020-580017 SHOPPING CTR TAXABLE FULL -197,353 -152,783
11-4-125020-580018 SHOPPING CTR VAC UNIT EXCESS L -2,590 -4,664
11-4-125020-580019 MANAGED FOREST -228 -276
11-4-125020-580020 PARKING LOT TAXABLE FULL -81,675 -87,432
11-4-125020-580022 COMMERCIAL NEW CONSTR TAXABLE 0 -152,039
11-4-125020-580023 INDUST NEW CONSTR TAXABLE FULL 0 -12,888
11-4-125020-580024 INDUST VAC LAND NEW CONSTR TAX 0 -145
11-4-125020-580026 COMMERICAL NEW CONSTR EXCESS L 0 -5,114
11-4-125020-580027 SHOP CTR NEW CONSTR TAX FULL -0 -54,959
11-4-125020-580028 SHOP CTR NEW CONSTR EXCESS LAN 0 -937
11-4-125020-580029 LG INDUST NEW CONSTR TAXABLE F 0 -14,667
11-4-125020-580030 LG INDUST NEW CONSTR VAC UNIT 0 -1,328
11-4-125020-580031 LANDFILL TAXABLE FULL - TAXATI -5,261 -5,261
11-4-125020-780003 FROM SPECIAL PURPOSE RESERVES -150,000 -150,000
Total REVENUE -8,599,043 -8,512,504
TAXATION WASTE MANAGEMENT Surplus/Deficit 0 9
Total CITY OPERATING FUND 0 9
40
Page 240 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:17 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125025-??????To :11-4-125025-??????
2023 2022
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 -1,900,000 -1,600,000
Total REVENUE -1,901,150 -1,601,150
TAXATION OTHER LEVY CHARGES Surplus/Deficit -1,901,150 -1,601,150
Total CITY OPERATING FUND -1,901,150 -1,601,150
41
Page 241 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:18 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125030-??????To :11-4-125030-??????
2023 2022
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
42
Page 242 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:18 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125035-??????To :11-4-125035-??????
2023 2022
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 163,910 163,910
11-3-125035-010013 EMPLOYEE BENEFITS ALLOCATION 58,464 55,399
11-3-125035-030000 MATERIALS 15,000 15,000
Total EXPENSE 237,374 234,309
4-->REVENUE
11-4-125035-710000 USER FEES -215,000 -215,000
11-4-125035-710001 REGISTRATION FEES -20,000 -20,000
Total REVENUE -235,000 -235,000
TAXATION SERVICES FOR FEES Surplus/Deficit 2,374 -691
Total CITY OPERATING FUND 2,374 -691
43
Page 243 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :12:54 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125050-??????To :11-4-125050-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125050-->TAXATION CAPITAL LEVY
3-->EXPENSE
11-3-125050-080002 TO CAPITAL SPECIAL PURPOSE RES 757,487 749,859
Total EXPENSE 757,487 749,859
4-->REVENUE
11-4-125050-500001 RESIDENTIAL FARMS - TAXATION C -473,293 -466,434
11-4-125050-500002 MULTI RESIDENTIAL - TAXATION C -32,762 -32,588
11-4-125050-500003 NEW MULTI RESIDENTIAL - TAXATI -2,577 -1,125
11-4-125050-500004 COMMERCIAL TAXABLE FULL - TAXA -184,984 -1,052
11-4-125050-500005 COMMERCIAL TAXABLE GENERAL - T -1,052 -170,274
11-4-125050-500006 COMMERCIAL VAC UNIT EXCESS LA -2,498 -1,983
11-4-125050-500007 COMMERCIAL VACANT LAND - TAXAT -10,282 -10,567
11-4-125050-500008 OFFICE BUILDING TAXABLE FULL --961 -962
11-4-125050-500010 FARMLAND - TAXATION CAPITAL LE -1,044 -1,078
11-4-125050-500011 INDUSTRIAL TAXABLE FULL - TAXA -10,607 -9,163
11-4-125050-500012 INDUSTRIAL VAC UNIT EXCESS LAN -411 -976
11-4-125050-500013 INDUSTRIAL VACANT LAND - TAXAT -3,359 -3,399
11-4-125050-500014 LARGE INDUSTRIAL TAXABLE FULL -3,724 -2,029
11-4-125050-500015 LARGE INDUSTRIAL VAC UNIT EXCE -186 -67
11-4-125050-500016 PIPELINE - TAXATION CAPITAL LE -4,006 -3,997
11-4-125050-500017 SHOPPING CTR TAXABLE FULL - TA -17,694 -13,699
11-4-125050-500018 SHOPPING CTR VAC UNIT EXCESS L -232 -418
11-4-125050-500019 MANAGED FOREST - TAXATION CAPI -20 -25
11-4-125050-500020 PARKING LOT TAXABLE FULL - TAX -7,323 -7,840
11-4-125050-500022 COMMERCIAL NEW CONSTR TAXABLE 0 -13,637
11-4-125050-500023 INDUST NEW CONSTR TAXABLE FULL 0 -1,156
11-4-125050-500024 INDUST VAC LAND NEW CONSTR TAX 0 -13
11-4-125050-500026 COMMERCIAL NEW CONSTR EXCESS L 0 -459
11-4-125050-500027 SHOP CTR NEW CONSTR TAX FULL -0 -4,928
11-4-125050-500028 SHOP CTR NEW CONSTR EXCESS LAN 0 -84
11-4-125050-500029 LG INDUST NEW CONSTR TAXABLE F 0 -1,315
11-4-125050-500030 LG INDUST NEW CONSTR VAC UNIT 0 -119
11-4-125050-500031 LANDFILL TAXABLE FULL - TAXATI -472 -472
Total REVENUE -757,487 -749,859
TAXATION CAPITAL LEVY Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
44
Page 244 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:19 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129000-??????To :11-4-129000-??????
2023 2022
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 8,910,000 8,306,686
11-3-129000-080005 TO SPECIAL PURPOSE RESERVES 237,412 421,017
Total EXPENSE 9,149,662 8,729,953
4-->REVENUE
11-4-129000-650002 ONTARIO UNCONDITIONAL GRANTS -341,000 -401,100
11-4-129000-730000 PROVINCIAL OFFENCES ACT -16,983 -124,617
11-4-129000-750000 INVESTMENT INCOME -670,600 -670,600
11-4-129000-780001 FROM RESERVE FUNDS 0 -6,526,631
11-4-129000-780007 FROM CITY OPERATING (INDIRECT -603,035 -590,384
11-4-129000-790000 OTHER REVENUE -2,250 -2,250
11-4-129000-790003 CASINO -14,000,000 -13,800,000
11-4-129000-790011 WALKER AGREEMENT -750,000 -750,000
Total REVENUE -16,383,868 -22,865,582
OTHER CORPORATE MGMT AND SUPPORT Surplus/Deficit -7,234,206 -14,135,629
Total CITY OPERATING FUND -7,234,206 -14,135,629
45
Page 245 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:22 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129004-??????To :11-4-129004-??????
2023 2022
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 4,133,450 2,755,000
11-3-129004-060001 EXTERNAL TRANSFERS - QUARTERLY 62,415 47,500
Total EXPENSE 4,195,865 2,802,500
4-->REVENUE
11-4-129004-740000 PENALTIES ON MAT 0 -26,000
11-4-129004-790000 OTHER REVENUE - MONTHLY - HOT -4,351,000 -2,900,000
11-4-129004-790001 OTHER REVENUE - QUARTERLY - B&-65,700 -50,000
Total REVENUE -4,416,700 -2,976,000
MUNICIPAL ACCOMMODATION TAX Surplus/Deficit -220,835 -173,500
Total CITY OPERATING FUND -220,835 -173,500
46
Page 246 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:22 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133005-??????To :11-4-133005-??????
2023 2022
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 484,918 472,916
11-3-133005-010013 EMPLOYEE BENEFITS ALLOCATION 128,925 123,496
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 624,943 607,512
4-->REVENUE
11-4-133005-590005 PENALTIES AND INTEREST -10,000 -10,000
11-4-133005-670000 LICENCES -48,386 -44,365
Total REVENUE -58,386 -54,365
REVENUES AND RECEIVABLES Surplus/Deficit 566,557 553,147
Total CITY OPERATING FUND 566,557 553,147
47
Page 247 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:23 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133010-??????To :11-4-133010-??????
2023 2022
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 1,269,498 843,374
11-3-133010-010013 EMPLOYEE BENEFITS ALLOCATION 358,750 240,333
11-3-133010-030000 MATERIALS 3,120 2,200
11-3-133010-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,850 2,500
11-3-133010-030018 CONFERENCES/CONVENTIONS 17,300 8,350
11-3-133010-030034 MEMBERSHIP/SUBSCRIPTIONS 8,335 4,325
11-3-133010-030035 OFFICE SUPPLIES 2,100 1,800
11-3-133010-030045 WSIB 1,000 0
11-3-133010-040000 CONTRACTED SERVICES 3,000 3,000
11-3-133010-050000 RENTS AND FINANCIAL EXPENSES 3,000 6,000
11-3-133010-080001 TO CAPITAL 0 3,450,141
11-3-133010-080002 TO CAPITAL SPECIAL PURPOSE RES 3,500,000 0
Total EXPENSE 5,171,953 4,562,023
ACCOUNTING AND REPORTING Surplus/Deficit 5,171,953 4,562,023
Total CITY OPERATING FUND 5,171,953 4,562,023
48
Page 248 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 0 150,000 (150,000)(100.00%)
TOTAL REVENUE 0 150,000 (150,000)(100.00%)
EXPENSES
Labour 2,883,745 2,136,337 747,408 34.99%
Employee Benefits Allocation 1,241,164 1,231,701 9,463 0.77%
Overtime 500 500 0 0.00%
Labour and Benefits 4,125,409 3,368,538 756,871 22.47%
Materials 106,000 126,000 (20,000)(15.87%)
Professional Development 95,500 70,000 25,500 36.43%
Conferences/Conventions 4,500 4,000 500 12.50%
Membership/Subscriptions 3,200 3,200 0 0.00%
Office Supplies 5,500 4,200 1,300 30.95%
Materials 214,700 207,400 7,300 3.52%
Contracted Services 212,000 187,000 25,000 13.37%
H&S Compliance 5,000 5,000 0 0.00%
Contracted Services 217,000 192,000 25,000 13.02%
Total Expenses 4,557,109 3,767,938 789,171 20.94%
Surplus/(Deficit)(4,557,109)(3,617,938)939,171 (25.96%)
49
Page 249 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:24 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142005-??????To :11-4-142005-??????
2023 2022
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 449,205 411,111
11-3-142005-010013 EMPLOYEE BENEFITS ALLOCATION 119,199 111,619
11-3-142005-030000 MATERIALS 4,000 4,000
11-3-142005-030018 CONFERENCES/CONVENTIONS 4,500 4,000
11-3-142005-030034 MEMBERSHIP/SUBSCRIPTIONS 2,700 2,700
11-3-142005-030035 OFFICE SUPPLIES 3,000 1,700
11-3-142005-040000 CONTRACTED SERVICES 25,000 25,000
Total EXPENSE 607,604 560,130
LABOUR AND EMPLOYEE RELATIONS Surplus/Deficit 607,604 560,130
Total CITY OPERATING FUND 607,604 560,130
50
Page 250 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 18, 2023 Time :1:01 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142010-??????To :11-4-142010-??????
2023 2022
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 2,073,061 1,363,061
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 155,000 130,000
Total EXPENSE 3,264,061 2,529,061
4-->REVENUE
11-4-142010-790000 OTHER REVENUE 0 -150,000
Total REVENUE 0 -150,000
STAFFING AND COMPENSATION SERVICES Surplus/Deficit 3,264,061 2,379,061
Total CITY OPERATING FUND 3,264,061 2,379,061
51
Page 251 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:26 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142015-??????To :11-4-142015-??????
2023 2022
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 109,971 214,057
11-3-142015-010013 EMPLOYEE BENEFITS ALLOCATION 30,599 58,747
11-3-142015-030000 MATERIALS 7,500 7,500
Total EXPENSE 148,070 280,304
WSIB HEALTH, SAFETY AND SICK SERVICES Surplus/Defi 148,070 280,304
Total CITY OPERATING FUND 148,070 280,304
52
Page 252 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:27 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142020-??????To :11-4-142020-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142020-->TRAINING AND DEVELOPMENT
3-->EXPENSE
11-3-142020-010000 LABOUR 110,508 0
11-3-142020-010013 EMPLOYEE BENEFITS ALLOCATION 30,713 0
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 95,000 70,000
11-3-142020-040005 H & S COMPLIANCE 5,000 5,000
Total EXPENSE 271,221 105,000
TRAINING AND DEVELOPMENT Surplus/Deficit 271,221 105,000
Total CITY OPERATING FUND 271,221 105,000
53
Page 253 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:27 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142025-??????To :11-4-142025-??????
2023 2022
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 48,500 68,500
11-3-142025-040002 E.A.P. - EMPLOYEE BENEFITS 32,000 32,000
Total EXPENSE 80,500 100,500
EMPLOYEE BENEFITS Surplus/Deficit 80,500 100,500
Total CITY OPERATING FUND 80,500 100,500
54
Page 254 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:28 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142040-??????To :11-4-142040-??????
2023 2022
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 141,000 148,108
11-3-142040-010013 EMPLOYEE BENEFITS ALLOCATION 40,653 41,335
11-3-142040-010016 OVERTIME 500 500
11-3-142040-030005 PROFESSIONAL DEVELOPMENT/WORKS 500 0
11-3-142040-030034 MEMBERSHIP/SUBSCRIPTIONS 500 500
11-3-142040-030035 OFFICE SUPPLIES 2,500 2,500
Total EXPENSE 185,653 192,943
PAYROLL Surplus/Deficit 185,653 192,943
Total CITY OPERATING FUND 185,653 192,943
55
Page 255 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 1,545,839 1,285,477 260,362 20.25%
Employee Benefits Allocation 434,062 356,302 77,760 21.82%
Labour and Benefits 1,979,901 1,641,779 338,122 20.59%
Materials 2,355,900 2,051,450 304,450 14.84%
Professional Development 10,000 10,000 0 0.00%
Conferences/Conventions 3,500 3,500 0 0.00%
Membership/Subscriptions 1,500 1,500 0 0.00%
Office Supplies 1,500 1,500 0 0.00%
Materials 2,372,400 2,067,950 304,450 14.72%
Contracted Services 0 250 (250)(100.00%)
Rents and Financial Expenses 47,620 47,620 0 0.00%
Total Expenses 4,399,921 3,757,599 642,322 17.09%
Surplus/(Deficit)(4,384,921)(3,742,599)642,322 (17.16%)
56
Page 256 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:29 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143010-??????To :11-4-143010-??????
2023 2022
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 1,545,839 1,285,477
11-3-143010-010013 EMPLOYEE BENEFITS ALLOCATION 434,062 356,302
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 1,419,050 1,120,600
11-3-143010-030018 CONFERENCES/CONVENTIONS 3,500 3,500
11-3-143010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,500 1,500
11-3-143010-030035 OFFICE SUPPLIES 1,500 1,500
11-3-143010-040000 CONTRACTED SERVICES 0 250
Total EXPENSE 3,435,451 2,799,129
INFORMATION SOFTWARE SERVICES Surplus/Deficit 3,435,451 2,799,129
Total CITY OPERATING FUND 3,435,451 2,799,129
57
Page 257 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:30 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143020-??????To :11-4-143020-??????
2023 2022
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 45,000
11-3-143020-030014 SERVICES 871,850 865,850
11-3-143020-050000 RENTS AND FINANCIAL EXPENSES 47,620 47,620
Total EXPENSE 964,470 958,470
4-->REVENUE
11-4-143020-790000 OTHER REVENUE -15,000 -15,000
Total REVENUE -15,000 -15,000
INFORMATION HARDWARE SERVICES Surplus/Deficit 949,470 943,470
Total CITY OPERATING FUND 949,470 943,470
58
Page 258 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 508,972 494,312 14,660 2.97%
Employee Benefits Allocation 120,548 121,667 (1,119)(0.92%)
Overtime 6,000 0 6,000 #DIV/0!
Labour and Benefits 635,520 615,979 19,541 3.17%
Materials 37,000 37,000 0 0.00%
Professional Development 5,000 2,000 3,000 150.00%
Conferences/Conventions 8,000 2,500 5,500 220.00%
Membership/Subscriptions 27,000 15,000 12,000 80.00%
Office Supplies 5,000 4,500 500 11.11%
Materials 82,000 61,000 21,000 34.43%
Contracted Services 500,000 323,500 176,500 54.56%
Total Expenses 1,217,520 1,000,479 217,041 21.69%
Surplus/(Deficit)(1,135,520)(918,479)217,041 (23.63%)
59
Page 259 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:30 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-124000-??????To :11-4-124000-??????
2023 2022
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 508,972 494,312
11-3-124000-010013 EMPLOYEE BENEFITS ALLOCATION 120,548 121,667
11-3-124000-010016 OVERTIME 6,000 0
11-3-124000-030000 MATERIALS 37,000 37,000
11-3-124000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,000 2,000
11-3-124000-030018 CONFERENCES/CONVENTIONS 8,000 2,500
11-3-124000-030034 MEMBERSHIP/SUBSCRIPTIONS 27,000 15,000
11-3-124000-030035 OFFICE SUPPLIES 5,000 4,500
11-3-124000-040000 CONTRACTED SERVICES 500,000 323,500
Total EXPENSE 1,217,520 1,000,479
4-->REVENUE
11-4-124000-710000 USER FEES -82,000 -82,000
Total REVENUE -82,000 -82,000
CORPORATE LEGAL SERVICES Surplus/Deficit 1,135,520 918,479
Total CITY OPERATING FUND 1,135,520 918,479
60
Page 260 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Communications Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 508,202 0 508,202 #DIV/0!
Employee Benefits Allocation 147,851 0 147,851 #DIV/0!
Labour and Benefits 656,053 0 656,053 #DIV/0!
Materials 5,000 0 5,000 #DIV/0!
Advertising/News Release 139,000 0 139,000 #DIV/0!
Conferences/Conventions 14,000 0 14,000 #DIV/0!
Membership/Subscriptions 5,000 0 5,000 #DIV/0!
Materials 163,000 0 163,000 #DIV/0!
Contracted Services 34,000 0 34,000 #DIV/0!
Total Expenses 853,053 0 853,053 #DIV/0!
Surplus/(Deficit)(853,053)0 853,053 #DIV/0!
61
Page 261 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :8:31 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-134000-??????To :11-4-134000-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
134000-->COMMUNICATIONS
3-->EXPENSE
11-3-134000-010000 LABOUR 508,202 0
11-3-134000-010013 EMPLOYEE BENEFITS ALLOCATION 147,851 0
11-3-134000-030000 MATERIALS 5,000 0
11-3-134000-030015 ADVERTISING/NEWS RELEASE 139,000 0
11-3-134000-030018 CONFERENCES/CONVENTIONS 14,000 0
11-3-134000-030034 MEMBERSHIP / SUBSCRIPTIONS 5,000 0
11-3-134000-040000 CONTRACTED SERVICES 34,000 0
Total EXPENSE 853,053 0
COMMUNICATIONS Surplus/Deficit 853,053 0
Total CITY OPERATING FUND 853,053 0
62
Page 262 of 393
Index
FIRE &CASINO POLICING SERVICES
Fire Services
Summary of Fire Services
Fire Suppression
Fire Training
Fire Prevention
Fire Communication
Fire Facilities
Fire Administration
Emergency Measures
Casino Policing Services
Summary of Casino Policing Services
Policing Services
Page 263 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 485,752 485,789 (37)(0.01%)
Internal Transfers 485,752 485,789 (37)(0.01%)
TOTAL REVENUE 519,752 519,789 (37)(0.01%)
63
Page 264 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 18,446,285 17,559,629 886,656 5.05%
Employee Benefits Allocation 4,209,660 3,874,792 334,868 8.64%
Overtime 1,790,500 1,581,500 209,000 13.22%
Labour and Benefits 24,446,445 23,015,921 1,430,524 6.22%
Materials 1,301,085 1,336,011 (34,926)(2.61%)
Professional Development 74,450 65,100 9,350 14.36%
Insurance Premiums 95,692 85,265 10,427 12.23%
Conferences/Conventions 32,700 25,800 6,900 26.74%
Goods for Resale 10,000 10,000 0 0.00%
Membership/Subscriptions 10,373 9,800 573 5.85%
Office Supplies 12,500 12,500 0 0.00%
Electricity 102,000 99,500 2,500 2.51%
Water 25,000 24,030 970 4.04%
Natural Gas 50,300 44,600 5,700 12.78%
Materials 1,714,100 1,712,606 1,494 0.09%
Contracted Services 146,475 129,800 16,675 12.85%
Snow Plowing 15,000 15,000 0 0.00%
Contracted Services 161,475 144,800 16,675 11.52%
Rents and Financial Expenses 186,205 186,205 0 0.00%
Long Term Interest 322,713 249,219 73,494 29.49%
Long Term Debt Principal 305,635 236,569 69,066 29.19%
Debt Charges 628,348 485,788 142,560 29.35%
To Capital SPR 133,400 6,690 126,710 1894.02%
Internal Rent 1,476,503 1,088,085 388,418 35.70%
Internal Transfers 1,609,903 1,094,775 515,128 47.05%
TOTAL EXPENSES 28,746,476 26,640,095 2,106,381 7.91%
Surplus/(Deficit)(28,226,724)(26,120,306)2,106,418 (8.06%)
64
Page 265 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 18, 2023 Time :1:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-211000-??????To :11-4-211000-??????
2023 2022
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 15,747,954 15,053,261
11-3-211000-010013 EMPLOYEE BENEFITS ALLOCATION 3,560,022 3,279,028
11-3-211000-010016 OVERTIME 1,700,000 1,500,000
11-3-211000-020000 LONG TERM INTEREST 80,512 0
11-3-211000-030000 MATERIALS 220,000 320,000
11-3-211000-030017 INSURANCE PREMIUMS 10,739 8,339
11-3-211000-040000 CONTRACTED SERVICES 5,000 5,000
11-3-211000-070000 LONG TERM DEBT PRINCIPAL 62,084 0
11-3-211000-080002 TO CAPITAL SPECIAL PURPOSE RES 96,951 0
11-3-211000-090000 INTERNAL RENT 1,476,503 1,088,085
Total EXPENSE 22,959,765 21,253,713
4-->REVENUE
11-4-211000-710000 USER FEES -10,000 -10,000
Total REVENUE -10,000 -10,000
FIRE SUPPRESSION SERVICES Surplus/Deficit 22,949,765 21,243,713
Total CITY OPERATING FUND 22,949,765 21,243,713
65
Page 266 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:06 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-212000-??????To :11-4-212000-??????
2023 2022
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 419,590 410,030
11-3-212000-010013 EMPLOYEE BENEFITS ALLOCATION 92,999 88,558
11-3-212000-010016 OVERTIME 55,000 51,000
11-3-212000-030000 MATERIALS 17,325 17,325
11-3-212000-030005 PROFESSIONAL DEVELOPMENT/WORKS 72,450 63,100
11-3-212000-030018 CONFERENCES/CONVENTIONS 32,700 25,800
Total EXPENSE 690,064 655,813
FIRE TRAINING SERVICES Surplus/Deficit 690,064 655,813
Total CITY OPERATING FUND 690,064 655,813
66
Page 267 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:06 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-213000-??????To :11-4-213000-??????
2023 2022
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 1,069,901 1,059,218
11-3-213000-010013 EMPLOYEE BENEFITS ALLOCATION 250,994 242,735
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 11,300 16,300
11-3-213000-050000 RENTS AND FINANCIAL EXPENSES 865 865
Total EXPENSE 1,364,810 1,350,868
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 1,340,810 1,326,868
Total CITY OPERATING FUND 1,340,810 1,326,868
67
Page 268 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:07 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-214000-??????To :11-4-214000-??????
2023 2022
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 603,705 451,131
11-3-214000-010013 EMPLOYEE BENEFITS ALLOCATION 143,693 108,960
11-3-214000-010016 OVERTIME 25,000 20,000
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
Total EXPENSE 966,738 774,431
FIRE COMMUNICATIONS SERVICES Surplus/Deficit 966,738 774,431
Total CITY OPERATING FUND 966,738 774,431
68
Page 269 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:07 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-215000-??????To :11-4-215000-??????
2023 2022
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 242,201 249,219
11-3-215000-030000 MATERIALS 144,050 144,050
11-3-215000-030007 ELECTRICITY 102,000 99,500
11-3-215000-030009 WATER 25,000 24,030
11-3-215000-030011 NATURAL GAS 50,300 44,600
11-3-215000-030017 INSURANCE PREMIUMS 8,777 7,703
11-3-215000-040000 CONTRACTED SERVICES 122,175 100,500
11-3-215000-040007 SNOW PLOWING 15,000 15,000
11-3-215000-050000 RENTS AND FINANCIAL EXPENSES 31,000 31,000
11-3-215000-070000 LONG TERM DEBT PRINCIPAL 243,551 236,569
11-3-215000-080002 TO CAPITAL SPECIAL PURPOSE RES 36,449 6,690
Total EXPENSE 1,020,503 958,861
4-->REVENUE
11-4-215000-780009 FROM DEVELOPMENT CHARGE RSV FU -485,752 -485,789
Total REVENUE -485,752 -485,789
FIRE FACILITIES Surplus/Deficit 534,751 473,072
Total CITY OPERATING FUND 534,751 473,072
69
Page 270 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:07 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-219000-??????To :11-4-219000-??????
2023 2022
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 605,135 585,989
11-3-219000-010013 EMPLOYEE BENEFITS ALLOCATION 161,952 155,511
11-3-219000-030000 MATERIALS 145,210 145,210
11-3-219000-030017 INSURANCE PREMIUMS 76,176 69,223
11-3-219000-030034 MEMBERSHIP/SUBSCRIPTIONS 10,373 9,800
11-3-219000-030035 OFFICE SUPPLIES 10,750 10,750
11-3-219000-030045 WSIB 730,000 664,926
Total EXPENSE 1,739,596 1,641,409
FIRE ADMIN SERVICES Surplus/Deficit 1,739,596 1,641,409
Total CITY OPERATING FUND 1,739,596 1,641,409
70
Page 271 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:08 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-230000-??????To :11-4-230000-??????
2023 2022
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 272 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Casino Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Reserve Funds 2,520,000 0 2,520,000 #DIV/0!
From Special Purpose Reserves 0 2,520,000 (2,520,000)(100.00%)
Internal Transfers 2,520,000 2,520,000 0 0.00%
TOTAL REVENUE 2,520,000 2,520,000 0 0.00%
EXPENSES
Contracted Services 2,520,000 2,520,000 0 0.00%
TOTAL EXPENSES 2,520,000 2,520,000 0 0.00%
Surplus/(Deficit)0 0 0 #DIV/0!
72
Page 273 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :12:08 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-220000-??????To :11-4-220000-??????
2023 2022
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 2,520,000 2,520,000
Total EXPENSE 2,520,000 2,520,000
4-->REVENUE
11-4-220000-780001 FROM RESERVE FUNDS -2,520,000 0
11-4-220000-780003 FROM SPECIAL PURPOSE RESERVES 0 -2,520,000
Total REVENUE -2,520,000 -2,520,000
POLICING Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
73
Page 274 of 393
Index
MUNICIPAL WORKS SERVICES
Roadways
Summary of Roadways
Paved Surface Maint Roadway
Unpaved Surface Maint Roadway
Sidewalk Maint Roadway
Rural Storm Sewer Maint
Roadside Maintenance
Forestry
Bridges &Culverts
Other Roadway Services
Winter Control
Summary of Winter Control
Paved Surface Maint Winter Control
Sidewalk Maint Winter Control
Streetlighting
Summary of Street Lighting
Street Lighting Maint Services
Engineering
Summary of Engineering
Engineering Administration
Infrastructure
Development
Engineering,Project &Construction
Fleet
Summary of Fleet
Fleet
Storm Sewer Maintenance
Summary of Storm Sewer Maintenance
Storm Sewer Maint
Page 275 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Grants 60,000 55,000 5,000 9.09%
Other Revenue 110,000 110,000 0 0.00%
User Fees 38,000 38,000 0 0.00%
Miscellaneous Revenue 148,000 148,000 0 0.00%
From Special Purpose Reserves 41,609 0 41,609 #DIV/0!
From Development Charges 417,511 0 417,511 #DIV/0!
Internal Transfers 459,120 0 459,120 #DIV/0!
TOTAL REVENUE 667,120 203,000 464,120 228.63%
74
Page 276 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Roadway Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 4,062,055 3,831,899 230,156 6.01%
Employee Benefits Allocation 1,162,905 1,052,557 110,348 10.48%
Overtime 96,500 96,500 0 0.00%
Labour and Benefits 5,321,460 4,980,956 340,504 6.84%
Materials 608,200 504,358 103,842 20.59%
Professional Development 30,150 15,200 14,950 98.36%
Insurance Premiums 749,232 670,668 78,564 11.71%
Conferences/Conventions 2,500 2,500 0 0.00%
Membership/Subscriptions 3,100 2,275 825 36.26%
Office Supplies 6,000 6,000 0 0.00%
Water 8,000 8,790 (790)(8.99%)
Materials 1,407,182 1,209,791 197,391 16.32%
Contracted Services 1,628,270 1,320,250 308,020 23.33%
Rents and Financial Expenses 162,600 102,600 60,000 58.48%
Long Term Interest 107,302 0 107,302 #DIV/0!
Long Term Debt Principal 82,743 0 82,743 #DIV/0!
Debt Charges 190,045 0 190,045 #DIV/0!
Internal Rent 2,008,067 1,323,860 684,207 51.68%
To Capital SPR 521,889 69,664 452,225 649.15%
Internal Transfers 2,529,956 1,393,524 1,136,432 81.55%
TOTAL EXPENSES 11,239,513 9,007,121 2,232,392 24.78%
Surplus/(Deficit)(10,572,393)(8,804,121)1,768,272 (20.08%)
75
Page 277 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:01 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-311000-??????To :11-4-311000-??????
2023 2022
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 612,844 612,844
11-3-311000-010013 EMPLOYEE BENEFITS ALLOCATION 200,829 190,366
11-3-311000-010016 OVERTIME 15,000 15,000
11-3-311000-020000 LONG TERM INTEREST 107,302 0
11-3-311000-030000 MATERIALS 100,000 70,000
11-3-311000-040000 CONTRACTED SERVICES 732,000 732,000
11-3-311000-050000 RENTS AND FINANCIAL EXPENSES 15,000 12,000
11-3-311000-070000 LONG TERM DEBT PRINCIPAL 82,743 0
11-3-311000-080002 TO CAPITAL SPECIAL PURPOSE RES 521,889 69,664
11-3-311000-090000 INTERNAL RENT 518,002 325,010
Total EXPENSE 2,905,609 2,026,884
4-->REVENUE
11-4-311000-710000 USER FEES -13,000 -13,000
11-4-311000-780009 FROM DEVELOPMENT CHARGE RSV FU -417,511 0
Total REVENUE -430,511 -13,000
PAVED SURFACE MAINT ROADWAY Surplus/Deficit 2,475,098 2,013,884
Total CITY OPERATING FUND 2,475,098 2,013,884
76
Page 278 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-312000-??????To :11-4-312000-??????
2023 2022
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 57,639
11-3-312000-010013 EMPLOYEE BENEFITS ALLOCATION 18,694 17,758
11-3-312000-010016 OVERTIME 1,000 1,000
11-3-312000-030000 MATERIALS 40,000 10,000
11-3-312000-040000 CONTRACTED SERVICES 10,000 60,000
11-3-312000-090000 INTERNAL RENT 25,097 22,072
Total EXPENSE 152,430 168,469
4-->REVENUE
11-4-312000-650000 GRANTS -60,000 -55,000
Total REVENUE -60,000 -55,000
UNPAVED SURFACE MAINT ROADWAY Surplus/Deficit 92,430 113,469
Total CITY OPERATING FUND 92,430 113,469
77
Page 279 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-313000-??????To :11-4-313000-??????
2023 2022
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 404,096 404,096
11-3-313000-010013 EMPLOYEE BENEFITS ALLOCATION 131,294 124,516
11-3-313000-010016 OVERTIME 5,000 5,000
11-3-313000-030000 MATERIALS 100,000 98,800
11-3-313000-040000 CONTRACTED SERVICES 159,000 99,000
11-3-313000-050000 RENTS AND FINANCIAL EXPENSES 0 15,000
11-3-313000-090000 INTERNAL RENT 200,623 159,548
Total EXPENSE 1,000,013 905,960
4-->REVENUE
11-4-313000-710000 USER FEES -25,000 -25,000
Total REVENUE -25,000 -25,000
SIDEWALK MAINT ROADWAY Surplus/Deficit 975,013 880,960
Total CITY OPERATING FUND 975,013 880,960
78
Page 280 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-314000-??????To :11-4-314000-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
314000-->RURAL STORM SEWER SYSTEM MAINTENANCE
3-->EXPENSE
11-3-314000-030000 MATERIALS 10,000 27,100
11-3-314000-040000 CONTRACTED SERVICES 139,800 134,800
11-3-314000-090000 INTERNAL RENT 0 58,710
Total EXPENSE 149,800 220,610
RURAL STORM SEWER SYSTEM MAINTENANCE Surplus/Defic 149,800 220,610
Total CITY OPERATING FUND 149,800 220,610
79
Page 281 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-315000-??????To :11-4-315000-??????
2023 2022
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 1,095,567
11-3-315000-010013 EMPLOYEE BENEFITS ALLOCATION 275,000 275,000
11-3-315000-010016 OVERTIME 35,000 35,000
11-3-315000-030000 MATERIALS 19,500 35,000
11-3-315000-030009 WATER 8,000 8,790
11-3-315000-040000 CONTRACTED SERVICES 93,700 93,700
11-3-315000-050000 RENTS AND FINANCIAL EXPENSES 75,600 75,600
11-3-315000-090000 INTERNAL RENT 897,819 508,588
Total EXPENSE 2,500,186 2,127,245
ROADSIDE MAINTENANCE Surplus/Deficit 2,500,186 2,127,245
Total CITY OPERATING FUND 2,500,186 2,127,245
80
Page 282 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :1:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-316000-??????To :11-4-316000-??????
2023 2022
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 600,870 396,545
11-3-316000-010013 EMPLOYEE BENEFITS ALLOCATION 175,597 113,510
11-3-316000-010016 OVERTIME 3,000 3,000
11-3-316000-030000 MATERIALS 88,700 35,000
11-3-316000-040000 CONTRACTED SERVICES 308,770 140,750
11-3-316000-050000 RENTS AND FINANCIAL EXPENSES 72,000 0
11-3-316000-090000 INTERNAL RENT 267,101 152,918
Total EXPENSE 1,516,038 841,723
4-->REVENUE
11-4-316000-780003 FROM SPECIAL PURPOSE RESERVES -41,609 0
11-4-316000-790000 OTHER REVENUE -110,000 -110,000
Total REVENUE -151,609 -110,000
FORESTRY Surplus/Deficit 1,364,429 731,723
Total CITY OPERATING FUND 1,364,429 731,723
81
Page 283 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:25 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-317000-??????To :11-4-317000-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
317000-->BRIDGES AND CULVERTS
3-->EXPENSE
11-3-317000-040000 CONTRACTED SERVICES 125,000 0
Total EXPENSE 125,000 0
BRIDGES AND CULVERTS Surplus/Deficit 125,000 0
Total CITY OPERATING FUND 125,000 0
82
Page 284 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :1:47 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-319000-??????To :11-4-319000-??????
2023 2022
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 1,291,039 1,265,208
11-3-319000-010013 EMPLOYEE BENEFITS ALLOCATION 361,491 331,407
11-3-319000-010016 OVERTIME 37,500 37,500
11-3-319000-030000 MATERIALS 95,000 80,000
11-3-319000-030005 PROFESSIONAL DEVELOPMENT/WORKS 30,150 15,200
11-3-319000-030017 INSURANCE PREMIUMS 749,232 670,668
11-3-319000-030018 CONFERENCES/CONVENTIONS 2,500 2,500
11-3-319000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,100 2,275
11-3-319000-030035 OFFICE SUPPLIES 6,000 6,000
11-3-319000-030045 WSIB 155,000 148,458
11-3-319000-040000 CONTRACTED SERVICES 60,000 60,000
11-3-319000-090000 INTERNAL RENT 99,425 97,014
Total EXPENSE 2,890,437 2,716,230
OTHER ROADWAY SERVICES Surplus/Deficit 2,890,437 2,716,230
Total CITY OPERATING FUND 2,890,437 2,716,230
83
Page 285 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 35,000 35,000 0 0.00%
TOTAL REVENUE 35,000 35,000 0 0.00%
EXPENSES
Labour 1,374,490 1,374,490 0 0.00%
Employee Benefits Allocation 360,085 428,357 (68,272)(15.94%)
Overtime 145,000 145,000 0 0.00%
Labour and Benefits 1,879,575 1,947,847 (68,272)(3.50%)
Materials 717,150 717,150 0 0.00%
Professional Development 29,100 32,000 (2,900)(9.06%)
Materials 746,250 749,150 (2,900)(0.39%)
Contracted Services 576,100 411,100 165,000 40.14%
Rents and Financial Expenses 187,975 155,975 32,000 20.52%
Internal Rent 1,537,272 1,196,179 341,093 28.52%
To Capital SPR 223,397 0 223,397 #DIV/0!
Internal Transfers 1,760,669 1,196,179 564,490 47.19%
TOTAL EXPENSES 5,150,569 4,460,251 690,318 15.48%
Surplus/(Deficit)(5,115,569)(4,425,251)690,318 (15.60%)
84
Page 286 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :7:42 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-321000-??????To :11-4-321000-??????
2023 2022
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 1,173,474
11-3-321000-010013 EMPLOYEE BENEFITS ALLOCATION 293,368 365,082
11-3-321000-010016 OVERTIME 120,000 120,000
11-3-321000-030000 MATERIALS 695,250 695,250
11-3-321000-030005 PROFESSIONAL DEVELOPMENT/WORKS 27,100 32,000
11-3-321000-040000 CONTRACTED SERVICES 546,100 381,100
11-3-321000-050000 RENTS AND FINANCIAL EXPENSES 187,975 155,975
11-3-321000-080002 TO CAPITAL SPECIAL PURPOSE RES 223,397 0
11-3-321000-090000 INTERNAL RENT 1,243,410 963,951
Total EXPENSE 4,510,074 3,886,832
4-->REVENUE
11-4-321000-790000 OTHER REVENUE -35,000 -35,000
Total REVENUE -35,000 -35,000
PAVED SURFACE MAINT WINTER CONTROL Surplus/Deficit 4,475,074 3,851,832
Total CITY OPERATING FUND 4,475,074 3,851,832
85
Page 287 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:26 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-323000-??????To :11-4-323000-??????
2023 2022
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 201,016 201,016
11-3-323000-010013 EMPLOYEE BENEFITS ALLOCATION 66,717 63,275
11-3-323000-010016 OVERTIME 25,000 25,000
11-3-323000-030000 MATERIALS 21,900 21,900
11-3-323000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 0
11-3-323000-040000 CONTRACTED SERVICES 30,000 30,000
11-3-323000-090000 INTERNAL RENT 293,862 232,228
Total EXPENSE 640,495 573,419
SIDEWALK MAINT WINTER CONTROL Surplus/Deficit 640,495 573,419
Total CITY OPERATING FUND 640,495 573,419
86
Page 288 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 35,000 24,000 11,000 45.83%
Miscellaneous Revenue 35,000 24,000 11,000 45.83%
From Development Charges 22,528 0 22,528 #DIV/0!
Internal Transfers 22,528 0 22,528 #DIV/0!
TOTAL REVENUE 57,528 24,000 33,528 139.70%
EXPENSES
Materials 7,500 27,500 (20,000)(72.73%)
Electricity 756,200 754,600 1,600 0.21%
Materials 763,700 782,100 (18,400)(2.35%)
Contracted Services 527,000 517,000 10,000 1.93%
Long Term Interest 12,134 14,876 (2,742)(18.43%)
Long Term Debt Principal 149,736 147,101 2,635 1.79%
Debt Charges 161,870 161,977 (107)(0.07%)
To Capital SPR 28,161 0 28,161 #DIV/0!
Internal Transfers 28,161 0 28,161 #DIV/0!
TOTAL EXPENSES 1,480,731 1,461,077 19,654 1.35%
Surplus/(Deficit)(1,423,203)(1,437,077)(13,874)0.97%
87
Page 289 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:26 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-351000-??????To :11-4-351000-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
351000-->STREET LIGHTING MAINTENANCE SERVICES
3-->EXPENSE
11-3-351000-020000 LONG TERM INTEREST 12,134 14,876
11-3-351000-030000 MATERIALS 7,500 27,500
11-3-351000-030007 ELECTRICITY 756,200 754,600
11-3-351000-040000 CONTRACTED SERVICES 527,000 517,000
11-3-351000-070000 LONG TERM DEBT PRINCIPAL 149,736 147,101
11-3-351000-080002 TO CAPITAL SPECIAL PURPOSE RES 28,161 0
Total EXPENSE 1,480,731 1,461,077
4-->REVENUE
11-4-351000-780009 FROM DEVELOPMENT CHARGE RSV FU -22,528 0
11-4-351000-790000 OTHER REVENUE -35,000 -24,000
Total REVENUE -57,528 -24,000
STREET LIGHTING MAINTENANCE SERVICES Surplus/Defic 1,423,203 1,437,077
Total CITY OPERATING FUND 1,423,203 1,437,077
88
Page 290 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 1,122,000 1,328,500 (206,500)(15.54%)
User Fees 1,000 1,000 0 0.00%
Miscellaneous Revenue 1,123,000 1,329,500 (206,500)(15.53%)
TOTAL REVENUE 1,123,000 1,329,500 (206,500)(15.53%)
EXPENSES
Labour 1,591,396 1,333,265 258,131 19.36%
Employee Benefits Allocation 456,338 405,659 50,679 12.49%
Overtime 26,650 33,890 (7,240)(21.36%)
Labour and Benefits 2,074,384 1,772,814 301,570 17.01%
Materials 36,840 38,040 (1,200)(3.15%)
Professional Development 20,000 25,000 (5,000)(20.00%)
Conferences/Conventions 33,900 18,300 15,600 85.25%
Membership/Subscriptions 15,840 15,960 (120)(0.75%)
Office Supplies 6,500 7,000 (500)(7.14%)
Materials 113,080 104,300 8,780 8.42%
Contracted Services 668,000 700,000 (32,000)(4.57%)
Internal Rent 163,496 106,809 56,687 53.07%
To Capital 0 50,174 (50,174)(100.00%)
Internal Transfers 163,496 156,983 6,513 4.15%
TOTAL EXPENSES 3,018,960 2,734,097 284,863 10.42%
Surplus/(Deficit)(1,895,960)(1,404,597)491,363 (34.98%)
89
Page 291 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :1:51 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371010-??????To :11-4-371010-??????
2023 2022
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 256,015 109,653
11-3-371010-010013 EMPLOYEE BENEFITS ALLOCATION 71,591 32,452
11-3-371010-010016 OVERTIME 4,750 4,590
11-3-371010-030000 MATERIALS 4,100 4,100
11-3-371010-030005 PROFESSIONAL DEVELOPMENT/WORKS 20,000 25,000
11-3-371010-030018 CONFERENCES/CONVENTIONS 33,900 18,300
11-3-371010-030034 MEMBERSHIP/SUBSCRIPTIONS 15,840 15,960
11-3-371010-030035 OFFICE SUPPLIES 6,500 7,000
11-3-371010-040000 CONTRACTED SERVICES 50,000 50,500
Total EXPENSE 462,696 267,555
4-->REVENUE
11-4-371010-710000 USER FEES -1,000 -1,000
Total REVENUE -1,000 -1,000
ENGINEERING ADMINISTRATION SERVICES Surplus/Defici 461,696 266,555
Total CITY OPERATING FUND 461,696 266,555
90
Page 292 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:28 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371040-??????To :11-4-371040-??????
2023 2022
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 291,365 313,322
11-3-371040-010013 EMPLOYEE BENEFITS ALLOCATION 85,247 88,424
11-3-371040-010016 OVERTIME 1,000 1,000
11-3-371040-019999 LABOUR TRANSFERRED TO CAPITAL 0 -130,174
11-3-371040-030000 MATERIALS 5,500 5,000
11-3-371040-040000 CONTRACTED SERVICES 100,000 40,000
11-3-371040-080001 TO CAPITAL 0 50,174
Total EXPENSE 483,112 367,746
INFRASTRUCTURE SERVICES Surplus/Deficit 483,112 367,746
Total CITY OPERATING FUND 483,112 367,746
91
Page 293 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:28 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-372000-??????To :11-4-372000-??????
2023 2022
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 371,258 363,258
11-3-372000-010013 EMPLOYEE BENEFITS ALLOCATION 107,968 102,796
11-3-372000-010016 OVERTIME 2,400 2,800
11-3-372000-030000 MATERIALS 1,500 2,500
11-3-372000-040000 CONTRACTED SERVICES 458,000 549,500
11-3-372000-090000 INTERNAL RENT 0 1,970
Total EXPENSE 941,126 1,022,824
4-->REVENUE
11-4-372000-790000 OTHER REVENUE -1,122,000 -1,328,500
Total REVENUE -1,122,000 -1,328,500
DEVELOPMENT SERVICES Surplus/Deficit -180,874 -305,676
Total CITY OPERATING FUND -180,874 -305,676
92
Page 294 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:29 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-373000-??????To :11-4-373000-??????
2023 2022
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 672,758 677,206
11-3-373000-010013 EMPLOYEE BENEFITS ALLOCATION 191,532 181,987
11-3-373000-010016 OVERTIME 18,500 25,500
11-3-373000-030000 MATERIALS 25,740 26,440
11-3-373000-040000 CONTRACTED SERVICES 60,000 60,000
11-3-373000-090000 INTERNAL RENT 163,496 104,839
Total EXPENSE 1,132,026 1,075,972
ENGINEERING, PROJECT AND CONSTRUCTION SV Surplus/D 1,132,026 1,075,972
Total CITY OPERATING FUND 1,132,026 1,075,972
93
Page 295 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From City Operating (Internal
Rent)7,573,307 5,594,743 1,978,564 35.36%
TOTAL REVENUE 7,573,307 5,594,743 1,978,564 35.36%
EXPENSES
Labour 1,262,521 1,163,105 99,416 8.55%
Employee Benefits Allocation 391,751 345,024 46,727 13.54%
Overtime 30,000 30,000 0 0.00%
Labour and Benefits 1,684,272 1,538,129 146,143 9.50%
Materials 1,650,000 1,482,300 167,700 11.31%
Professional Development 8,500 8,000 500 6.25%
Insurance Premiums 203,588 208,976 (5,388)(2.58%)
Membership/Subscriptions 3,800 3,300 500 15.15%
Office Supplies 300 300 0 0.00%
Materials 1,866,188 1,702,876 163,312 9.59%
Contracted Services 299,500 299,500 0 0.00%
Rents and Financial Expenses 28,800 28,800 0 0.00%
Internal Rent 244,697 183,072 61,625 33.66%
To Capital SPR 3,449,850 1,842,366 1,607,484 87.25%
Internal Transfers 3,694,547 2,025,438 1,669,109 82.41%
TOTAL EXPENSES 7,573,307 5,594,743 1,978,564 35.36%
Surplus/(Deficit)0 0 0 #DIV/0!
94
Page 296 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2023 Time :10:05 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-374000-??????To :11-4-374000-??????
2023 2022
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 1,262,521 1,163,105
11-3-374000-010013 EMPLOYEE BENEFITS ALLOCATION 391,751 345,024
11-3-374000-010016 OVERTIME 30,000 30,000
11-3-374000-030000 MATERIALS 1,650,000 1,482,300
11-3-374000-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,500 8,000
11-3-374000-030017 INSURANCE PREMIUMS 203,588 208,976
11-3-374000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,800 3,300
11-3-374000-030035 OFFICE SUPPLIES 300 300
11-3-374000-040000 CONTRACTED SERVICES 299,500 299,500
11-3-374000-050000 RENTS AND FINANCIAL EXPENSES 28,800 28,800
11-3-374000-080002 TO CAPITAL SPECIAL PURPOSE RES 3,449,850 1,842,366
11-3-374000-090000 INTERNAL RENT 244,697 183,072
Total EXPENSE 7,573,307 5,594,743
4-->REVENUE
11-4-374000-780000 TRANSFERS FROM CITY OPERATING -7,573,307 -5,594,743
Total REVENUE -7,573,307 -5,594,743
FLEET SERVICES Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
95
Page 297 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Storm Sewer Maintenance Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Development Charges 113,220 1,663 111,557 6708.18%
Internal Transfers 113,220 1,663 111,557 6708.18%
TOTAL REVENUE 113,220 1,663 111,557 6708.18%
EXPENSES
Labour 207,799 204,241 3,558 1.74%
Employee Benefits Allocation 63,140 59,990 3,150 5.25%
Overtime 0 2,500 (2,500)(100.00%)
Labour and Benefits 270,939 266,731 4,208 1.58%
Materials 42,500 33,500 9,000 26.87%
Contracted Services 354,500 182,850 171,650 93.87%
Rents and Financial Expenses 3,500 3,500 0 0.00%
Internal Rent 94,098 47,770 46,328 96.98%
To Capital SPR 139,447 0 139,447 #DIV/0!
Internal Transfers 233,545 47,770 185,775 388.89%
TOTAL EXPENSES 904,984 534,351 370,633 69.36%
Surplus/(Deficit)(791,764)(532,688)259,076 (48.64%)
96
Page 298 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2023 Time :3:30 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-421000-??????To :11-4-421000-??????
2023 2022
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 207,799 204,241
11-3-421000-010013 EMPLOYEE BENEFITS ALLOCATION 63,140 59,990
11-3-421000-010016 OVERTIME 0 2,500
11-3-421000-030000 MATERIALS 42,500 33,500
11-3-421000-040000 CONTRACTED SERVICES 354,500 182,850
11-3-421000-050000 RENTS AND FINANCIAL EXPENSES 3,500 3,500
11-3-421000-080002 TO CAPITAL SPECIAL PURPOSE RES 139,447 0
11-3-421000-090000 INTERNAL RENT 94,098 47,770
Total EXPENSE 904,984 534,351
4-->REVENUE
11-4-421000-780009 FROM DEVELOPMENT CHARGE RSV FU -113,220 -1,663
Total REVENUE -113,220 -1,663
SYSTEM MAINTENANCE STORM SEWER Surplus/Deficit 791,764 532,688
Total CITY OPERATING FUND 791,764 532,688
97
Page 299 of 393
Index
MUNICIPAL WORKS -TRANSPORTATION SERVICES
Summary of Municipal Works -Transportation Services
Traffic Control
Traffic Signs
Traffic Signals
Railway Maintenance
Page 300 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 28,200 28,200 0 0.00%
Permits 2,000 2,000 0 0.00%
Miscellaneous Revenue 30,200 30,200 0 0.00%
From Development Charges 27,303 0 27,303 #DIV/0!
Internal Transfers 27,303 0 27,303 #DIV/0!
TOTAL REVENUE 57,503 30,200 27,303 90.41%
EXPENSES
Labour 1,283,696 1,297,138 (13,442)(1.04%)
Employee Benefits Allocation 254,993 241,696 13,297 5.50%
Overtime 14,200 14,200 0 0.00%
Labour and Benefits 1,552,889 1,553,034 (145)(0.01%)
Materials 159,480 156,480 3,000 1.92%
Professional Development 2,620 7,423 (4,803)(64.70%)
Conferences/Conventions 4,000 4,500 (500)(11.11%)
Membership/Subscriptions 3,350 3,350 0 0.00%
Electricity 45,900 38,800 7,100 18.30%
Materials 215,350 210,553 4,797 2.28%
Contracted Services 566,000 564,201 1,799 0.32%
Rents and Financial Expenses 0 0 0 #DIV/0!
Internal Rent 144,143 84,878 59,265 69.82%
To Capital SPRs 110,585 0 110,585 #DIV/0!
Internal Transfers 254,728 84,878 169,850 200.11%
TOTAL EXPENSES 2,588,967 2,412,666 176,301 7.31%
Surplus/(Deficit)(2,531,464)(2,382,466)148,998 (6.25%)
98
Page 301 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:13 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342010-??????To :11-4-342010-??????
2023 2022
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 1,004,283 1,042,902
11-3-342010-010013 EMPLOYEE BENEFITS ALLOCATION 172,762 165,175
11-3-342010-010016 OVERTIME 8,000 8,000
11-3-342010-030000 MATERIALS 39,180 36,180
11-3-342010-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,620 7,423
11-3-342010-030018 CONFERENCES/CONVENTIONS 4,000 4,500
11-3-342010-030034 MEMBERSHIP/SUBSCRIPTIONS 3,350 3,350
11-3-342010-040000 CONTRACTED SERVICES 356,500 363,001
11-3-342010-080002 TO CAPITAL SPECIAL PURPOSE RES 110,585 0
11-3-342010-090000 INTERNAL RENT 29,342 20,229
Total EXPENSE 1,730,622 1,650,760
4-->REVENUE
11-4-342010-680000 PERMITS -2,000 -2,000
11-4-342010-780009 FROM DEVELOPMENT CHARGE RSV FU -27,303 0
11-4-342010-790000 OTHER REVENUE -17,200 -17,200
Total REVENUE -46,503 -19,200
TRAFFIC CONTROL SERVICES Surplus/Deficit 1,684,119 1,631,560
Total CITY OPERATING FUND 1,684,119 1,631,560
99
Page 302 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342015-??????To :11-4-342015-??????
2023 2022
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 279,413 254,236
11-3-342015-010013 EMPLOYEE BENEFITS ALLOCATION 82,231 76,521
11-3-342015-010016 OVERTIME 6,200 6,200
11-3-342015-030000 MATERIALS 120,300 120,300
11-3-342015-040000 CONTRACTED SERVICES 5,000 5,000
11-3-342015-090000 INTERNAL RENT 114,801 64,649
Total EXPENSE 607,945 526,906
4-->REVENUE
11-4-342015-790000 OTHER REVENUE -11,000 -11,000
Total REVENUE -11,000 -11,000
TRAFFIC SIGNS Surplus/Deficit 596,945 515,906
Total CITY OPERATING FUND 596,945 515,906
100
Page 303 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342020-??????To :11-4-342020-??????
2023 2022
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 45,900 38,800
11-3-342020-040000 CONTRACTED SERVICES 120,000 120,000
Total EXPENSE 165,900 158,800
TRAFFIC SIGNALS Surplus/Deficit 165,900 158,800
Total CITY OPERATING FUND 165,900 158,800
101
Page 304 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:15 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342025-??????To :11-4-342025-??????
2023 2022
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 84,500 76,200
Total EXPENSE 84,500 76,200
RAILWAY MAINTENANCE Surplus/Deficit 84,500 76,200
Total CITY OPERATING FUND 84,500 76,200
102
Page 305 of 393
Index
MUNICIPAL WORKS -PARKS &ATHLETIC FIELDS
Summary of Municipal Works -Parks &Athletic Fields
Parks
Athletic Fields
Landscape Design
Page 306 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Parks and Athletic Fields Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Licences 0 3,000 (3,000)(100.00%)
Other Revenue 25,000 25,000 0 0.00%
User Fees 46,000 42,750 3,250 7.60%
Miscellaneous Revenue 71,000 70,750 250 0.35%
From Capital SPR 90,000 0 90,000 #DIV/0!
Internal Transfers 90,000 0 90,000 #DIV/0!
TOTAL REVENUE 161,000 70,750 90,250 127.56%
EXPENSES
Labour 1,165,510 1,148,744 16,766 1.46%
Employee Benefits Allocation 367,031 340,639 26,392 7.75%
Overtime 30,000 30,000 0 0.00%
Labour and Benefits 1,562,541 1,519,383 43,158 2.84%
Insurance Premiums 60,169 45,584 14,585 32.00%
Materials 270,218 280,968 (10,750)(3.83%)
Professional Development 6,000 6,000 0 0.00%
Membership/Subscriptions 6,475 6,275 200 3.19%
Office Supplies 250 250 0 0.00%
Electricity 85,000 61,700 23,300 37.76%
Water 205,000 195,580 9,420 4.82%
Natural Gas 5,200 3,400 1,800 52.94%
Materials 638,312 599,757 38,555 6.43%
Contracted Services 436,407 327,250 109,157 33.36%
Fees for Service 32,700 30,000 2,700 9.00%
Contracted Services 469,107 357,250 111,857 31.31%
Rents and Financial Expenses 12,146 12,146 0 0.00%
Long Term Interest 180,420 0 180,420 #DIV/0!
Long Term Debt Principal 85,916 0 85,916 #DIV/0!
Debt Charges 266,336 0 266,336 #DIV/0!
Internal Rent 338,979 263,181 75,798 28.80%
To Capital Special Purpose Reserves 33,507 69,309 (35,802)(51.66%)
Internal Transfers 372,486 332,490 39,996 12.03%
TOTAL EXPENSES 3,320,928 2,821,026 499,902 17.72%
Surplus/(Deficit)(3,159,928)(2,750,276)409,652 (14.89%)
103
Page 307 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:21 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-711000-??????To :11-4-711000-??????
2023 2022
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 1,126,592
11-3-711000-010013 EMPLOYEE BENEFITS ALLOCATION 122,562 116,267
11-3-711000-010016 OVERTIME 15,000 15,000
11-3-711000-030000 MATERIALS 114,868 124,868
11-3-711000-030007 ELECTRICITY 75,500 61,700
11-3-711000-030009 WATER 205,000 195,580
11-3-711000-030011 NATURAL GAS 4,000 3,400
11-3-711000-030017 INSURANCE PREMIUMS 52,479 39,712
11-3-711000-040000 CONTRACTED SERVICES 255,400 261,550
11-3-711000-040006 FEES FOR SERVICE 32,700 30,000
11-3-711000-050000 RENTS AND FINANCIAL EXPENSES 12,146 12,146
11-3-711000-080002 TO CAPITAL SPECIAL PURPOSE RES 0 10,598
11-3-711000-090000 INTERNAL RENT 193,854 162,548
Total EXPENSE 1,463,808 2,159,961
4-->REVENUE
11-4-711000-670000 LICENCES 0 -3,000
11-4-711000-790000 OTHER REVENUE -25,000 -25,000
Total REVENUE -25,000 -28,000
PARKS GROUNDS MAINTENANCE SERVICES Surplus/Deficit 1,438,808 2,131,961
Total CITY OPERATING FUND 1,438,808 2,131,961
104
Page 308 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:22 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-713000-??????To :11-4-713000-??????
2023 2022
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 762,139 0
11-3-713000-010013 EMPLOYEE BENEFITS ALLOCATION 243,239 223,234
11-3-713000-010016 OVERTIME 15,000 15,000
11-3-713000-020000 LONG TERM INTEREST 180,420 0
11-3-713000-030000 MATERIALS 153,600 153,600
11-3-713000-030005 PROFESSIONAL DEVELOPMENT/WORKS 6,000 6,000
11-3-713000-030007 ELECTRICITY 9,500 0
11-3-713000-030011 NATURAL GAS 1,200 0
11-3-713000-030017 INSURANCE PREMIUMS 7,690 5,872
11-3-713000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,000 1,800
11-3-713000-030035 OFFICE SUPPLIES 250 250
11-3-713000-040000 CONTRACTED SERVICES 156,007 40,700
11-3-713000-070000 LONG TERM DEBT PRINCIPAL 85,916 0
11-3-713000-080002 TO CAPITAL SPECIAL PURPOSE RES 33,507 58,711
11-3-713000-090000 INTERNAL RENT 145,125 100,633
Total EXPENSE 1,801,593 605,800
4-->REVENUE
11-4-713000-710000 USER FEES -46,000 -42,750
11-4-713000-780005 FROM CAPITAL SPECIAL PURPOSE R -90,000 0
Total REVENUE -136,000 -42,750
ATHLETIC FIELDS MAINTENANCE SERVICES Surplus/Defic 1,665,593 563,050
Total CITY OPERATING FUND 1,665,593 563,050
105
Page 309 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:22 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-763000-??????To :11-4-763000-??????
2023 2022
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 23,072 22,152
11-3-763000-010013 EMPLOYEE BENEFITS ALLOCATION 1,230 1,138
11-3-763000-030000 MATERIALS 1,750 2,500
11-3-763000-030034 MEMBERSHIP/SUBSCRIPTIONS 4,475 4,475
11-3-763000-040000 CONTRACTED SERVICES 25,000 25,000
Total EXPENSE 55,527 55,265
LANDSCAPE DESIGN SERVICES Surplus/Deficit 55,527 55,265
Total CITY OPERATING FUND 55,527 55,265
106
Page 310 of 393
Index
TRANSIT SERVICES
Summary of Transit Services
Transit Maintenance
Transit Outside Services
Transit Operations
Chair-A-Van
Transit Facilities
Inter-Municipal Transit
WEGO Transportation System
Transit Administration
Page 311 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Municipalities 0 2,883,208 (2,883,208)(100.00%)
Other Revenue 1,296,352 1,624,515 (328,163)(20.20%)
Rents 57,000 28,164 28,836 102.39%
Sales 0 456,425 (456,425)(100.00%)
User Fees 0 1,440,500 (1,440,500)(100.00%)
Miscellaneous Revenue 1,353,352 3,549,604 (2,196,252)(61.87%)
From Reserve Funds 458,250 1,525,640 (1,067,390)(69.96%)
From Gas Tax Reserve Fund 0 2,586,974 (2,586,974)(100.00%)
Internal Transfers 458,250 4,112,614 (3,654,364)(88.86%)
TOTAL REVENUE 1,811,602 10,545,426 (8,733,824)(82.82%)
107
Page 312 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Transit Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 0 8,061,708 (8,061,708)(100.00%)
Employee Benefits Allocation 0 2,606,752 (2,606,752)(100.00%)
Overtime 0 115,000 (115,000)(100.00%)
Labour and Benefits 0 10,783,460 (10,783,460)(100.00%)
Materials 55,000 3,339,976 (3,284,976)(98.35%)
Professional Development 0 55,000 (55,000)(100.00%)
Advertising/News Release 0 27,000 (27,000)(100.00%)
Insurance Premiums 1,000 1,167,124 (1,166,124)(99.91%)
Goods for Resale 0 445,323 (445,323)(100.00%)
Electricity 8,000 287,700 (279,700)(97.22%)
Water 4,200 39,860 (35,660)(89.46%)
Natural Gas 2,400 111,000 (108,600)(97.84%)
Conferences/Conventions 0 1,500 (1,500)(100.00%)
Membership/Subscriptions 0 12,150 (12,150)(100.00%)
Office Supplies 0 9,000 (9,000)(100.00%)
Materials 70,600 5,495,633 (5,425,033)(98.72%)
Contracted Services 2,236,902 1,206,200 1,030,702 85.45%
H & S Compliance 0 3,500 (3,500)(100.00%)
Snow Plowing 5,000 40,000 (35,000)(87.50%)
Fees for Service 0 514,701 (514,701)(100.00%)
Contracted Services 2,241,902 1,764,401 477,501 27.06%
Rents and Financial Expenses 36,500 43,900 (7,400)(16.86%)
Long Term Interest 0 80,361 (80,361)(100.00%)
Long Term Debt Principal 0 309,013 (309,013)(100.00%)
Debt Charges 0 389,374 (389,374)(100.00%)
To Capital 0 196,667 (196,667)(100.00%)
To Special Purpose Reserves 0 0 0 #DIV/0!
Internal Transfers 0 196,667 (196,667)(100.00%)
TOTAL EXPENSES 2,349,002 18,673,435 (16,324,433)(87.42%)
Surplus/(Deficit)(537,400)(8,128,009)(7,590,609)93.39%
108
Page 313 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:37 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-331000-??????To :11-4-331000-??????
2023 2022
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 0 755,485
11-3-331000-010013 EMPLOYEE BENEFITS ALLOCATION 0 229,860
11-3-331000-010016 OVERTIME 0 15,000
11-3-331000-030000 MATERIALS 0 776,000
11-3-331000-030005 PROFESSIONAL DEVELOPMENT/WORKS 0 24,000
11-3-331000-030037 FUEL 0 1,041,683
11-3-331000-040000 CONTRACTED SERVICES 0 287,300
Total EXPENSE 0 3,129,328
4-->REVENUE
11-4-331000-770000 SALES 0 -5,000
Total REVENUE 0 -5,000
TRANSIT MAINTENANCE Surplus/Deficit 0 3,124,328
Total CITY OPERATING FUND 0 3,124,328
109
Page 314 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-331500-??????To :11-4-331500-??????
2023 2022
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 0 49,562
11-3-331500-010013 EMPLOYEE BENEFITS ALLOCATION 0 19,378
11-3-331500-030027 GOODS FOR RESALE 0 445,323
Total EXPENSE 0 514,263
4-->REVENUE
11-4-331500-770002 DIESEL SALES 0 -451,425
Total REVENUE 0 -451,425
TRANSIT OUTSIDE SERVICES Surplus/Deficit 0 62,838
Total CITY OPERATING FUND 0 62,838
110
Page 315 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-332000-??????To :11-4-332000-??????
2023 2022
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 0 3,898,733
11-3-332000-010013 EMPLOYEE BENEFITS ALLOCATION 0 1,228,100
11-3-332000-010016 OVERTIME 0 75,000
11-3-332000-020000 LONG TERM INTEREST 0 80,361
11-3-332000-030000 MATERIALS 0 147,897
11-3-332000-030005 PROFESSIONAL DEVELOPMENT/WORKS 0 29,000
11-3-332000-030015 ADVERTISING/NEWS RELEASE 0 7,000
11-3-332000-030017 INSURANCE PREMIUMS 0 617,050
11-3-332000-030029 TRANSIT TICKET SALES COMMISSIO 0 9,600
11-3-332000-040000 CONTRACTED SERVICES 0 372,000
11-3-332000-050000 RENTS AND FINANCIAL EXPENSES 0 42,400
11-3-332000-070000 LONG TERM DEBT PRINCIPAL 0 309,013
Total EXPENSE 0 6,816,154
4-->REVENUE
11-4-332000-710008 INTRACITY TAP REVENUE 0 -182,500
11-4-332000-710100 ADULT 10 RIDE 0 -73,400
11-4-332000-710101 STUDENT 10 RIDE 0 -4,300
11-4-332000-710102 SENIOR/VIP 10 RIDE 0 -16,300
11-4-332000-710104 TRANSIT CASH FARES 0 -523,800
11-4-332000-710108 SPECIAL TRANSIT TICKETS 0 -21,100
11-4-332000-710109 ADULT 1 DAY PASS 0 -28,300
11-4-332000-710200 ADULT 30 DAY 0 -350,000
11-4-332000-710201 STUDENT 30 DAY 0 -22,700
11-4-332000-710202 SENIOR/VIP 30 DAY 0 -66,200
11-4-332000-710206 SCHOOL TRANSIT PASS 0 -900
11-4-332000-780008 FROM GAS TAX RESERVE FUND 0 -2,586,974
11-4-332000-790000 OTHER REVENUE 0 -108,000
Total REVENUE 0 -3,984,474
TRANSIT OPERATIONS Surplus/Deficit 0 2,831,680
Total CITY OPERATING FUND 0 2,831,680
111
Page 316 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-333000-??????To :11-4-333000-??????
2023 2022
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 0 266,037
11-3-333000-010013 EMPLOYEE BENEFITS ALLOCATION 0 83,688
11-3-333000-030000 MATERIALS 0 72,558
11-3-333000-030017 INSURANCE PREMIUMS 0 31,646
11-3-333000-030037 FUEL 0 54,924
11-3-333000-040000 CONTRACTED SERVICES 0 48,378
11-3-333000-040006 FEES FOR SERVICE 0 514,701
Total EXPENSE 0 1,071,932
4-->REVENUE
11-4-333000-710104 TRANSIT CASH FARES 0 -31,000
Total REVENUE 0 -31,000
CHAIR-A-VAN SERVICES Surplus/Deficit 0 1,040,932
Total CITY OPERATING FUND 0 1,040,932
112
Page 317 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-335000-??????To :11-4-335000-??????
2023 2022
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 5,000 40,000
11-3-335000-030007 ELECTRICITY 8,000 287,700
11-3-335000-030009 WATER 4,200 39,860
11-3-335000-030011 NATURAL GAS 2,400 111,000
11-3-335000-030017 INSURANCE PREMIUMS 1,000 18,733
11-3-335000-040000 CONTRACTED SERVICES 32,300 289,300
11-3-335000-040005 H & S COMPLIANCE 0 3,500
11-3-335000-040007 SNOW PLOWING 5,000 40,000
11-3-335000-050000 RENTS AND FINANCIAL EXPENSES 36,500 1,500
11-3-335000-080001 TO CAPITAL 0 196,667
Total EXPENSE 94,400 1,028,260
4-->REVENUE
11-4-335000-690000 RENTS -57,000 -28,164
11-4-335000-790000 OTHER REVENUE 0 -219,167
Total REVENUE -57,000 -247,331
TRANSIT FACILITIES Surplus/Deficit 37,400 780,929
Total CITY OPERATING FUND 37,400 780,929
113
Page 318 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-336000-??????To :11-4-336000-??????
2023 2022
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 0 1,630,463
11-3-336000-010013 EMPLOYEE BENEFITS ALLOCATION 0 570,730
11-3-336000-010016 OVERTIME 0 12,500
11-3-336000-030000 MATERIALS 0 139,372
11-3-336000-030017 INSURANCE PREMIUMS 0 237,643
11-3-336000-030037 FUEL 0 365,461
11-3-336000-040000 CONTRACTED SERVICES 0 78,500
Total EXPENSE 0 3,034,669
4-->REVENUE
11-4-336000-660000 OTHER MUNICIPALITIES 0 -2,883,208
11-4-336000-710108 SPECIAL TRANSIT TICKETS 0 -120,000
Total REVENUE 0 -3,003,208
INTER-MUNICIPAL TRANSIT Surplus/Deficit 0 31,461
Total CITY OPERATING FUND 0 31,461
114
Page 319 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:40 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-336500-??????To :11-4-336500-??????
2023 2022
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 0 1,333,788
11-3-336500-010013 EMPLOYEE BENEFITS ALLOCATION 0 438,508
11-3-336500-010016 OVERTIME 0 12,500
11-3-336500-030000 MATERIALS 50,000 0
11-3-336500-030001 MATERIALS ITC 0 325,536
11-3-336500-030015 ADVERTISING/NEWS RELEASE 0 20,000
11-3-336500-030017 INSURANCE PREMIUMS 0 262,052
11-3-336500-030037 FUEL 0 299,882
11-3-336500-040001 CONTRACTED SERVICES ITC 1,704,602 130,722
Total EXPENSE 1,754,602 2,822,988
4-->REVENUE
11-4-336500-780001 FROM RESERVE FUNDS -458,250 -1,525,640
11-4-336500-790000 OTHER REVENUE -1,296,352 -1,297,348
Total REVENUE -1,754,602 -2,822,988
WEGO TRANSPORTATION SYSTEM Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
115
Page 320 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:40 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-339000-??????To :11-4-339000-??????
2023 2022
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 0 127,640
11-3-339000-010013 EMPLOYEE BENEFITS ALLOCATION 0 36,488
11-3-339000-030000 MATERIALS 0 4,500
11-3-339000-030005 PROFESSIONAL DEVELOPMENT/WORKS 0 2,000
11-3-339000-030018 CONFERENCES/CONVENTIONS 0 1,500
11-3-339000-030034 MEMBERSHIP/SUBSCRIPTIONS 0 12,150
11-3-339000-030035 OFFICE SUPPLIES 0 9,000
11-3-339000-030045 WSIB 0 62,563
11-3-339000-040000 CONTRACTED SERVICES 500,000 0
Total EXPENSE 500,000 255,841
TRANSIT ADMINISTRATION Surplus/Deficit 500,000 255,841
Total CITY OPERATING FUND 500,000 255,841
116
Page 321 of 393
Index
RECREATION,CULTURE &FACILITIES
Recreation Programs
Summary of Recreation Programs
Pools Programs -Outdoor
Pools Programs -MacBain
Older Adult (60+)Programs
MacBain Community Centre Programming
Other Recreation Programs
Sports Wall of Fame
Special Events
Recreation &Culture Services
Civic Facilities Services
Summary of Civic Facilities
Facilities Services Admin
City Hall Facility
Service Centre Facility
Wayne Thomson Building
Recreation Facilities
Summary of Recreation Facilities
Chippawa Arena
Gale Centre
Pools Maintenance Outdoor
Older Adult (60+)Maint Services
MacBain Community Centre Maintenance
Other Recreation Facilities
Museum &Culture Services
Summary of Museum &Culture Services
Niagara Falls Exchange Programming
Niagara Falls Exchange Maint Services
Museum Facility Maintenance
Museum Services Programming
Niagara Falls Armoury
Page 322 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Federal Grants 20,000 0 20,000 #DIV/0!
Provincial Grants 42,700 42,700 0 0.00%
Grants 62,700 42,700 20,000 46.84%
Donations 0 20,000 (20,000)(100.00%)
Other Revenue 0 2,312 (2,312)(100.00%)
Rents 0 8,856 (8,856)(100.00%)
Sales 1,200 3,130 (1,930)(61.66%)
User Fees 533,915 418,158 115,757 27.68%
Miscellaneous Revenue 535,115 452,456 82,659 18.27%
From Special Purpose Reserves 0 59,000 (59,000)(100.00%)
Internal Transfers 0 59,000 (59,000)(100.00%)
TOTAL REVENUE 597,815 554,156 43,659 7.88%
117
Page 323 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 1,441,790 1,873,127 (431,337)(23.03%)
Employee Benefits Allocation 319,566 447,805 (128,239)(28.64%)
Overtime 18,500 13,500 5,000 37.04%
Labour and Benefits 1,779,856 2,334,432 (554,576)(23.76%)
Materials 173,247 175,975 (2,728)(1.55%)
Professional Development 2,000 1,000 1,000 100.00%
Advertising/News Release 1,000 2,000 (1,000)(50.00%)
Insurance Premiums 996 2,205 (1,209)(54.83%)
Conferences/Conventions 14,400 12,500 1,900 15.20%
Membership/Subscriptions 3,475 3,475 0 0.00%
Goods for Resale 0 1,000 (1,000)(100.00%)
Office Supplies 16,200 19,448 (3,248)(16.70%)
Materials 211,318 217,603 (6,285)(2.89%)
Contracted Services 5,000 85,600 (80,600)(94.16%)
Fees for Service 241,749 271,749 (30,000)(11.04%)
Contracted Services 246,749 357,349 (110,600)(30.95%)
Rents and Financial Expenses 106,700 26,676 80,024 299.99%
TOTAL EXPENSES 2,344,623 2,936,060 (591,437)(20.14%)
Surplus/(Deficit)(1,746,808)(2,381,904)(635,096)26.66%
118
Page 324 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:55 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723000-??????To :11-4-723000-??????
2023 2022
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 213,598 184,355
11-3-723000-010013 EMPLOYEE BENEFITS ALLOCATION 26,392 17,968
11-3-723000-010016 OVERTIME 16,000 12,000
11-3-723000-030001 MATERIALS ITC 10,905 10,905
Total EXPENSE 266,895 225,228
4-->REVENUE
11-4-723000-710000 USER FEES -27,830 -4,390
Total REVENUE -27,830 -4,390
POOLS PROGRAMS OUTDOOR Surplus/Deficit 239,065 220,838
Total CITY OPERATING FUND 239,065 220,838
119
Page 325 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723100-??????To :11-4-723100-??????
2023 2022
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 405,289 325,987
11-3-723100-010013 EMPLOYEE BENEFITS ALLOCATION 38,511 37,413
11-3-723100-010016 OVERTIME 1,000 0
11-3-723100-030001 MATERIALS ITC 33,257 24,966
11-3-723100-040001 CONTRACTED SERVICES ITC 0 25,000
Total EXPENSE 478,057 413,366
4-->REVENUE
11-4-723100-710000 USER FEES -326,640 -281,768
Total REVENUE -326,640 -281,768
POOLS PROGRAMS MACBAIN Surplus/Deficit 151,417 131,598
Total CITY OPERATING FUND 151,417 131,598
120
Page 326 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:58 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724001-??????To :11-4-724001-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
724001-->OLDER ADULT (60+) PROGRAMS
3-->EXPENSE
11-3-724001-010000 LABOUR 228,439 266,525
11-3-724001-010013 EMPLOYEE BENEFITS ALLOCATION 77,398 73,415
11-3-724001-010016 OVERTIME 500 500
11-3-724001-030001 MATERIALS ITC 26,165 26,165
11-3-724001-030027 GOODS FOR RESALE 0 1,000
11-3-724001-030035 OFFICE SUPPLIES 0 4,448
11-3-724001-040001 CONTRACTED SERVICES ITC 500 0
11-3-724001-050001 RENTS AND FINANCIAL EXPENSES I 1,700 1,676
Total EXPENSE 334,702 373,729
4-->REVENUE
11-4-724001-650002 ONTARIO UNCONDITIONAL GRANTS -42,700 -42,700
11-4-724001-690000 RENTS 0 -8,856
11-4-724001-710000 USER FEES -146,000 -132,000
11-4-724001-770000 BAR SALES -700 -700
11-4-724001-770001 SPECIAL EVENTS/FUNDRAISING -500 -2,430
11-4-724001-790000 OTHER REVENUE 0 -2,312
Total REVENUE -189,900 -188,998
OLDER ADULT (60+) PROGRAMS Surplus/Deficit 144,802 184,731
Total CITY OPERATING FUND 144,802 184,731
121
Page 327 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:58 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724002-??????To :11-4-724002-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
724002-->MACBAIN COMMUNITY CENTRE PROGRAMMING
3-->EXPENSE
11-3-724002-010000 LABOUR 282,373 0
11-3-724002-010013 EMPLOYEE BENEFITS ALLOCATION 79,779 0
11-3-724002-030000 MATERIALS 8,670 0
11-3-724002-040000 CONTRACTED SERVICES 2,000 0
Total EXPENSE 372,822 0
4-->REVENUE
11-4-724002-710000 USER FEES -33,445 0
Total REVENUE -33,445 0
MACBAIN COMMUNITY CENTRE PROGRAMMING Surplus/Defic 339,377 0
Total CITY OPERATING FUND 339,377 0
122
Page 328 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :12:58 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729000-??????To :11-4-729000-??????
2023 2022
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 211,149 211,149
11-3-729000-050000 RENTS AND FINANCIAL EXPENSES 105,000 25,000
Total EXPENSE 317,599 237,599
OTHER RECREATION PROGRAMS Surplus/Deficit 317,599 237,599
Total CITY OPERATING FUND 317,599 237,599
123
Page 329 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:00 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729006-??????To :11-4-729006-??????
2023 2022
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 4,900 4,690
Total EXPENSE 4,900 4,690
SPORTS WALL OF FAME Surplus/Deficit 4,900 4,690
Total CITY OPERATING FUND 4,900 4,690
124
Page 330 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:00 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729013-??????To :11-4-729013-??????
2023 2022
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 64,500 53,000
11-3-729013-040000 CONTRACTED SERVICES 0 59,000
11-3-729013-040006 FEES FOR SERVICE 22,000 21,000
Total EXPENSE 86,500 133,000
4-->REVENUE
11-4-729013-650003 FEDERAL CONDITIONAL GRANTS -20,000 0
11-4-729013-760000 DONATIONS 0 -20,000
11-4-729013-780003 FROM SPECIAL PURPOSE RESERVES 0 -59,000
Total REVENUE -20,000 -79,000
SPECIAL EVENTS Surplus/Deficit 66,500 54,000
Total CITY OPERATING FUND 66,500 54,000
125
Page 331 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:01 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-761000-??????To :11-4-761000-??????
2023 2022
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 312,091 1,096,260
11-3-761000-010013 EMPLOYEE BENEFITS ALLOCATION 97,486 319,009
11-3-761000-010016 OVERTIME 1,000 1,000
11-3-761000-030000 MATERIALS 8,400 43,700
11-3-761000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 1,000
11-3-761000-030015 ADVERTISING/NEWS RELEASE 1,000 2,000
11-3-761000-030017 INSURANCE PREMIUMS 996 2,205
11-3-761000-030018 CONFERENCES/CONVENTIONS 14,400 12,500
11-3-761000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,475 3,475
11-3-761000-030035 OFFICE SUPPLIES 16,200 15,000
11-3-761000-030045 WSIB 15,000 11,099
11-3-761000-040000 CONTRACTED SERVICES 2,500 1,600
11-3-761000-040006 FEES FOR SERVICE 8,600 39,600
Total EXPENSE 483,148 1,548,448
RECREATION AND CULTURE SERVICES Surplus/Deficit 483,148 1,548,448
Total CITY OPERATING FUND 483,148 1,548,448
126
Page 332 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Rents 84,006 83,993 13 0.02%
Miscellaneous Revenue 84,006 83,993 13 0.02%
TOTAL REVENUE 84,006 83,993 13 0.02%
EXPENSES
Labour 956,937 875,080 81,857 9.35%
Employee Benefits Allocation 284,720 252,074 32,646 12.95%
Overtime 4,000 5,000 (1,000)(20.00%)
Labour and Benefits 1,245,657 1,132,154 113,503 10.03%
Materials 105,700 105,700 0 0.00%
Professional Development 8,000 1,000 7,000 700.00%
Insurance Premiums 6,686 5,864 822 14.02%
Membership/Subscriptions 5,022 1,407 3,615 256.93%
Office Supplies 0 1,200 (1,200)(100.00%)
Electricity 226,300 201,800 24,500 12.14%
Water 20,800 30,370 (9,570)(31.51%)
Natural Gas 67,500 52,000 15,500 29.81%
Materials 440,008 399,341 40,667 10.18%
Contracted Services 554,870 443,610 111,260 25.08%
H&S Compliance 10,500 10,500 0 0.00%
Snow Plowing 12,000 12,000 0 0.00%
Contracted Services 577,370 466,110 111,260 23.87%
Long Term Interest 180,231 199,938 (19,707)(9.86%)
Long Term Debt Principal 905,482 885,924 19,558 2.21%
Debt Charges 1,085,713 1,085,862 (149)(0.01%)
Internal Rent 77,220 49,678 27,542 55.44%
Internal Transfers 77,220 49,678 27,542 55.44%
TOTAL EXPENSES 3,425,968 3,133,145 292,823 9.35%
Surplus/(Deficit)(3,341,962)(3,049,152)292,810 (9.60%)
Civic Facilities Services Summary
127
Page 333 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375000-??????To :11-4-375000-??????
2023 2022
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 956,937 875,080
11-3-375000-010013 EMPLOYEE BENEFITS ALLOCATION 284,720 252,074
11-3-375000-010016 OVERTIME 4,000 5,000
11-3-375000-030000 MATERIALS 33,700 33,700
11-3-375000-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,000 1,000
11-3-375000-030034 MEMBERSHIP / SUBSCRIPTIONS - F 5,022 1,407
11-3-375000-030035 OFFICE SUPPLIES 0 1,200
11-3-375000-040000 CONTRACTED SERVICES 0 30,050
11-3-375000-090000 INTERNAL RENT 77,220 49,678
Total EXPENSE 1,369,599 1,249,189
FACILITIES SERVICES ADMIN Surplus/Deficit 1,369,599 1,249,189
Total CITY OPERATING FUND 1,369,599 1,249,189
128
Page 334 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:02 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375002-??????To :11-4-375002-??????
2023 2022
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 37,000
11-3-375002-030007 ELECTRICITY 108,700 107,300
11-3-375002-030009 WATER 10,000 11,050
11-3-375002-030011 NATURAL GAS 21,000 23,000
11-3-375002-030017 INSURANCE PREMIUMS 3,704 3,273
11-3-375002-040000 CONTRACTED SERVICES 226,700 206,300
11-3-375002-040005 H & S COMPLIANCE 3,500 3,500
11-3-375002-040007 SNOW PLOWING 6,000 6,000
Total EXPENSE 416,604 397,423
CITY HALL FACILITY Surplus/Deficit 416,604 397,423
Total CITY OPERATING FUND 416,604 397,423
129
Page 335 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375003-??????To :11-4-375003-??????
2023 2022
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 117,356 129,335
11-3-375003-030000 MATERIALS 30,000 30,000
11-3-375003-030007 ELECTRICITY 92,300 72,400
11-3-375003-030009 WATER 6,200 16,000
11-3-375003-030011 NATURAL GAS 42,000 25,800
11-3-375003-030017 INSURANCE PREMIUMS 779 703
11-3-375003-040000 CONTRACTED SERVICES 245,290 125,000
11-3-375003-040005 H & S COMPLIANCE 3,500 3,500
11-3-375003-070000 LONG TERM DEBT PRINCIPAL 509,290 497,333
Total EXPENSE 1,046,715 900,071
4-->REVENUE
11-4-375003-690000 RENTS -5,306 -5,293
Total REVENUE -5,306 -5,293
SERVICE CENTRE FACILITY Surplus/Deficit 1,041,409 894,778
Total CITY OPERATING FUND 1,041,409 894,778
130
Page 336 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375004-??????To :11-4-375004-??????
2023 2022
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 62,875 70,603
11-3-375004-030000 MATERIALS 5,000 5,000
11-3-375004-030007 ELECTRICITY 25,300 22,100
11-3-375004-030009 WATER 4,600 3,320
11-3-375004-030011 NATURAL GAS 4,500 3,200
11-3-375004-030017 INSURANCE PREMIUMS 2,203 1,888
11-3-375004-040000 CONTRACTED SERVICES 82,880 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 396,192 388,591
Total EXPENSE 593,050 586,462
4-->REVENUE
11-4-375004-690000 RENTS -78,700 -78,700
Total REVENUE -78,700 -78,700
WAYNE THOMSON BUILDING Surplus/Deficit 514,350 507,762
Total CITY OPERATING FUND 514,350 507,762
131
Page 337 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 111,500 63,051 48,449 76.84%
Rents 241,850 195,188 46,662 23.91%
User Fees 1,625,000 1,635,000 (10,000)(0.61%)
Miscellaneous Revenue 1,978,350 1,893,239 85,111 4.50%
From Development Charges 988,564 989,637 (1,073)(0.11%)
Internal Transfers 988,564 989,637 (1,073)(0.11%)
TOTAL REVENUE 2,966,914 2,882,876 84,038 2.92%
132
Page 338 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 2,211,774 1,679,070 532,704 31.73%
Employee Benefits Allocation 671,206 505,781 165,425 32.71%
Overtime 74,000 74,000 0 0.00%
Labour and Benefits 2,956,980 2,258,851 698,129 30.91%
Materials 206,990 188,150 18,840 10.01%
Professional Development 8,000 8,000 0 0.00%
Advertising/News Release 3,000 3,000 0 0.00%
Insurance Premiums 283,289 263,395 19,894 7.55%
Office Supplies 2,000 2,500 (500)(20.00%)
Electricity 1,117,600 1,059,200 58,400 5.51%
Water 308,820 389,616 (80,796)(20.74%)
Natural Gas 264,200 294,933 (30,733)(10.42%)
Materials 2,193,899 2,208,794 (14,895)(0.67%)
Contracted Services 635,220 524,652 110,568 21.07%
H&S Compliance 9,000 12,500 (3,500)(28.00%)
Snow Plowing 120,000 114,000 6,000 5.26%
Contracted Services 764,220 651,152 113,068 17.36%
Rents and Financial Expenses 15,000 95,000 (80,000)(84.21%)
Long Term Interest 1,341,550 1,427,589 (86,039)(6.03%)
Long Term Debt Principal 1,702,899 1,620,000 82,899 5.12%
Debt Charges 3,044,449 3,047,589 (3,140)(0.10%)
Internal Rent 196,108 150,977 45,131 29.89%
Internal Transfers 196,108 150,977 45,131 29.89%
TOTAL EXPENSES 9,170,656 8,412,363 8,412,363 9.01%
Surplus/(Deficit)(6,203,742)(5,529,487)674,255 (12.19%)
133
Page 339 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:03 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732003-??????To :11-4-732003-??????
2023 2022
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 149,054 91,902
11-3-732003-010013 EMPLOYEE BENEFITS ALLOCATION 39,264 28,684
11-3-732003-010016 OVERTIME 6,000 6,000
11-3-732003-030001 MATERIALS ITC 27,740 35,540
11-3-732003-030008 ELECTRICITY ITC 64,800 60,400
11-3-732003-030010 WATER ITC 15,300 15,040
11-3-732003-030012 NATURAL GAS ITC 18,600 17,900
11-3-732003-030017 INSURANCE PREMIUMS 35,464 31,505
11-3-732003-040001 CONTRACTED SERVICES ITC 59,700 54,000
11-3-732003-040005 H & S COMPLIANCE 1,000 1,000
11-3-732003-040007 SNOW PLOWING 10,000 20,000
11-3-732003-090000 INTERNAL RENT 19,266 10,159
Total EXPENSE 446,188 372,130
4-->REVENUE
11-4-732003-710000 USER FEES -210,000 -222,000
Total REVENUE -210,000 -222,000
CHIPPAWA ARENA Surplus/Deficit 236,188 150,130
Total CITY OPERATING FUND 236,188 150,130
134
Page 340 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:04 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732004-??????To :11-4-732004-??????
2023 2022
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 1,597,687 1,291,659
11-3-732004-010013 EMPLOYEE BENEFITS ALLOCATION 485,539 377,256
11-3-732004-010016 OVERTIME 64,000 64,000
11-3-732004-020000 LONG TERM INTEREST 1,181,033 1,223,384
11-3-732004-030001 MATERIALS ITC 89,000 80,000
11-3-732004-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,000 8,000
11-3-732004-030008 ELECTRICITY ITC 720,000 713,500
11-3-732004-030010 WATER ITC 57,000 53,570
11-3-732004-030012 NATURAL GAS ITC 190,000 176,900
11-3-732004-030015 ADVERTISING/NEWS RELEASE 3,000 3,000
11-3-732004-030017 INSURANCE PREMIUMS 176,635 158,268
11-3-732004-030035 OFFICE SUPPLIES 2,000 2,500
11-3-732004-040001 CONTRACTED SERVICES ITC 254,280 278,700
11-3-732004-040007 SNOW PLOWING 60,000 40,000
11-3-732004-050001 RENTS AND FINANCIAL EXPENSES I 15,000 95,000
11-3-732004-070000 LONG TERM DEBT PRINCIPAL 874,852 834,568
11-3-732004-090000 INTERNAL RENT 176,600 140,695
Total EXPENSE 5,954,626 5,541,000
4-->REVENUE
11-4-732004-690000 RENTS -29,628 -27,791
11-4-732004-710000 USER FEES -1,415,000 -1,413,000
11-4-732004-790000 OTHER REVENUE -52,000 -7,000
Total REVENUE -1,496,628 -1,447,791
GALE CENTRE Surplus/Deficit 4,457,998 4,093,209
Total CITY OPERATING FUND 4,457,998 4,093,209
135
Page 341 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:04 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-733000-??????To :11-4-733000-??????
2023 2022
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 96,137
11-3-733000-010013 EMPLOYEE BENEFITS ALLOCATION 31,099 29,550
11-3-733000-010016 OVERTIME 4,000 4,000
11-3-733000-030001 MATERIALS ITC 35,000 27,500
11-3-733000-030008 ELECTRICITY ITC 18,100 16,700
11-3-733000-030010 WATER ITC 106,000 105,330
11-3-733000-030012 NATURAL GAS ITC 1,000 900
11-3-733000-030017 INSURANCE PREMIUMS 14,061 12,502
11-3-733000-040001 CONTRACTED SERVICES ITC 43,750 36,500
11-3-733000-040005 H & S COMPLIANCE 1,000 1,000
Total EXPENSE 350,147 330,119
POOLS MAINTENANCE SERVICES OUTDOOR Surplus/Deficit 350,147 330,119
Total CITY OPERATING FUND 350,147 330,119
136
Page 342 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:05 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734001-??????To :11-4-734001-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
734001-->OLDER ADULT (60+) MAINT SERVICES
3-->EXPENSE
11-3-734001-030001 MATERIALS ITC 0 9,110
11-3-734001-030008 ELECTRICITY ITC 0 5,300
11-3-734001-030010 WATER ITC 0 1,666
11-3-734001-030012 NATURAL GAS ITC 0 1,933
11-3-734001-030017 INSURANCE PREMIUMS 0 10,311
11-3-734001-040001 CONTRACTED SERVICES ITC 0 2,222
11-3-734001-040005 H & S COMPLIANCE 0 3,500
11-3-734001-040007 SNOW PLOWING 0 4,000
Total EXPENSE 0 38,042
OLDER ADULT (60+) MAINT SERVICES Surplus/Deficit 0 38,042
Total CITY OPERATING FUND 0 38,042
137
Page 343 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:05 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734002-??????To :11-4-734002-??????
2023 2022
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 368,896 199,372
11-3-734002-010013 EMPLOYEE BENEFITS ALLOCATION 115,304 70,291
11-3-734002-020000 LONG TERM INTEREST 160,517 204,205
11-3-734002-030000 MATERIALS 48,250 29,000
11-3-734002-030007 ELECTRICITY 312,200 254,000
11-3-734002-030009 WATER 130,000 213,000
11-3-734002-030011 NATURAL GAS 50,000 92,000
11-3-734002-030017 INSURANCE PREMIUMS 46,086 40,232
11-3-734002-040000 CONTRACTED SERVICES 246,980 125,270
11-3-734002-040007 SNOW PLOWING 50,000 50,000
11-3-734002-070000 LONG TERM DEBT PRINCIPAL 828,047 785,432
Total EXPENSE 2,356,280 2,062,802
4-->REVENUE
11-4-734002-690000 RENTS -212,222 -165,897
11-4-734002-780009 FROM DEVELOPMENT CHARGE RSV FU -988,564 -989,637
11-4-734002-790000 OTHER REVENUE -59,500 -56,051
Total REVENUE -1,260,286 -1,211,585
MACBAIN COMMUNITY CENTRE MAINT SERVICES Surplus/De 1,095,994 851,217
Total CITY OPERATING FUND 1,095,994 851,217
138
Page 344 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:05 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-739000-??????To :11-4-739000-??????
2023 2022
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 2,500 9,300
11-3-739000-030009 WATER 520 1,010
11-3-739000-030011 NATURAL GAS 4,600 5,300
11-3-739000-030017 INSURANCE PREMIUMS 11,043 10,577
11-3-739000-040000 CONTRACTED SERVICES 30,510 27,960
11-3-739000-040005 H & S COMPLIANCE 7,000 7,000
11-3-739000-090000 INTERNAL RENT 242 123
Total EXPENSE 63,415 68,270
4-->REVENUE
11-4-739000-690000 RENTS 0 -1,500
Total REVENUE 0 -1,500
OTHER RECREATION FACILITIES SERVICES Surplus/Defic 63,415 66,770
Total CITY OPERATING FUND 63,415 66,770
139
Page 345 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Museum and Culture Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
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 42,000 21,500 20,500 95.35%
Sales 7,500 5,000 2,500 50.00%
User Fees 88,450 38,000 50,450 132.76%
Miscellaneous Revenue 138,950 65,500 73,450 112.14%
TOTAL REVENUE 175,612 102,162 73,450 71.90%
140
Page 346 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Museum Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
EXPENSES
Labour 1,058,538 968,962 89,576 9.24%
Employee Benefits Allocation 286,405 253,726 32,679 12.88%
Overtime 6,000 2,000 4,000 200.00%
Labour and Benefits 1,350,943 1,224,688 126,255 10.31%
Materials 292,375 196,275 96,100 48.96%
Professional Development 2,150 6,400 (4,250)(66.41%)
Advertising/News Release 2,500 36,050 (33,550)(93.07%)
Insurance Premiums 25,895 9,268 16,627 179.40%
Conferences/Conventions 8,200 4,800 3,400 70.83%
Membership/Subscriptions 4,178 4,178 0 0.00%
Office Supplies 7,700 4,700 3,000 63.83%
Electricity 109,600 105,800 3,800 3.59%
Water 10,200 9,790 410 4.19%
Natural Gas 40,000 35,400 4,600 12.99%
Materials 502,798 412,661 90,137 21.84%
Contracted Services 304,480 180,979 123,501 68.24%
Fees for Service 29,500 0 29,500 #DIV/0!
H&S Compliance 15,750 15,750 0 0.00%
Snow Plowing 25,000 10,000 15,000 150.00%
Contracted Services 374,730 206,729 168,001 81.27%
Rents and Financial Expenses 5,300 3,300 2,000 60.61%
Long Term Interest 240,449 259,008 (18,559)(7.17%)
Long Term Debt Principal 652,937 807,331 (154,394)(19.12%)
Debt Charges 893,386 1,066,339 (172,953)(16.22%)
TOTAL EXPENSES 3,127,157 2,913,717 213,440 7.33%
Surplus/(Deficit)(2,951,545)(2,811,555)139,990 (4.98%)
141
Page 347 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:06 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724004-??????To :11-4-724004-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
724004-->NIAGARA FALLS EXCHANGE PROGRAMMING
3-->EXPENSE
11-3-724004-010000 LABOUR 378,937 247,726
11-3-724004-010013 EMPLOYEE BENEFITS ALLOCATION 91,844 55,849
11-3-724004-010016 OVERTIME 3,000 0
11-3-724004-030001 MATERIALS ITC 156,400 52,200
11-3-724004-030005 PROFESSIONAL DEVELOPMENT/WORKS 500 4,750
11-3-724004-030015 ADVERTISING/NEWS RELEASE ITC 0 10,000
11-3-724004-030017 INSURANCE PREMIUMS 1,730 1,202
11-3-724004-030018 CONFERENCES/CONVENTIONS 4,300 0
11-3-724004-040001 CONTRACTED SERVICES ITC 50,000 49,500
11-3-724004-040006 FEES FOR SERVICE 29,500 0
11-3-724004-050001 RENTS AND FINANCIAL EXPENSES I 4,000 2,000
Total EXPENSE 720,211 423,227
4-->REVENUE
11-4-724004-690000 RENTS -37,000 -21,000
11-4-724004-710000 USER FEES -62,450 -20,000
Total REVENUE -99,450 -41,000
NIAGARA FALLS EXCHANGE PROGRAMMING Surplus/Deficit 620,761 382,227
Total CITY OPERATING FUND 620,761 382,227
142
Page 348 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:06 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734003-??????To :11-4-734003-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
734003-->NIAGARA FALLS EXCHANGE MAINT SERVICES
3-->EXPENSE
11-3-734003-010000 LABOUR 56,597 58,150
11-3-734003-010013 EMPLOYEE BENEFITS ALLOCATION 19,874 19,343
11-3-734003-020000 LONG TERM INTEREST 239,043 249,818
11-3-734003-030001 MATERIALS ITC 31,350 7,500
11-3-734003-030008 ELECTRICITY ITC 37,900 37,900
11-3-734003-030012 NATURAL GAS ITC 14,500 12,900
11-3-734003-030017 INSURANCE PREMIUMS 15,000 0
11-3-734003-040001 CONTRACTED SERVICES ITC 71,070 34,500
11-3-734003-040005 H & S COMPLIANCE ITC 1,750 1,750
11-3-734003-040007 SNOW PLOWING ITC 15,000 0
11-3-734003-070000 LONG TERM DEBT PRINCIPAL 487,937 477,331
Total EXPENSE 990,021 899,192
NIAGARA FALLS EXCHANGE MAINT SERVICES Surplus/Defi 990,021 899,192
Total CITY OPERATING FUND 990,021 899,192
143
Page 349 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:07 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752000-??????To :11-4-752000-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
752000-->MUSEUMS FACILITY MAINTENANCE
3-->EXPENSE
11-3-752000-010000 LABOUR 56,597 0
11-3-752000-010013 EMPLOYEE BENEFITS ALLOCATION 19,843 0
11-3-752000-020000 LONG TERM INTEREST 1,406 9,190
11-3-752000-030001 MATERIALS ITC 500 0
11-3-752000-030008 ELECTRICITY ITC 68,200 64,600
11-3-752000-030010 WATER ITC 8,500 8,160
11-3-752000-030012 NATURAL GAS ITC 18,000 15,400
11-3-752000-030017 INSURANCE PREMIUMS 9,165 8,066
11-3-752000-040001 CONTRACTED SERVICES ITC 171,850 86,979
11-3-752000-040005 H & S COMPLIANCE 10,500 10,500
11-3-752000-040007 SNOW PLOWING 4,000 4,000
11-3-752000-070000 LONG TERM DEBT PRINCIPAL 165,000 330,000
Total EXPENSE 533,561 536,895
MUSEUMS FACILITY MAINTENANCE Surplus/Deficit 533,561 536,895
Total CITY OPERATING FUND 533,561 536,895
144
Page 350 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:41 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752001-??????To :11-4-752001-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
752001-->MUSEUMS SERVICES PROGRAMMING
3-->EXPENSE
11-3-752001-010000 LABOUR 566,407 663,086
11-3-752001-010013 EMPLOYEE BENEFITS ALLOCATION 154,844 178,534
11-3-752001-010016 OVERTIME 3,000 2,000
11-3-752001-030001 MATERIALS ITC 98,650 131,100
11-3-752001-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,650 1,650
11-3-752001-030015 ADVERTISING/NEWS RELEASE 2,500 26,050
11-3-752001-030018 CONFERENCES/CONVENTIONS 3,900 4,800
11-3-752001-030034 MEMBERSHIP/SUBSCRIPTIONS 4,178 4,178
11-3-752001-030035 OFFICE SUPPLIES 7,700 4,700
11-3-752001-050001 RENTS AND FINANCIAL EXPENSES I 1,300 1,300
Total EXPENSE 844,129 1,017,398
4-->REVENUE
11-4-752001-650001 ONTARIO CONDITIONAL GRANTS -36,662 -36,662
11-4-752001-690000 RENTS -5,000 -500
11-4-752001-710000 USER FEES -26,000 -18,000
11-4-752001-760000 DONATIONS -1,000 -1,000
11-4-752001-770000 SALES -7,500 -5,000
Total REVENUE -76,162 -61,162
MUSEUMS SERVICES PROGRAMMING Surplus/Deficit 767,967 956,236
Total CITY OPERATING FUND 767,967 956,236
145
Page 351 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:08 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752002-??????To :11-4-752002-??????
2023 2022
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 3,500 3,300
11-3-752002-030010 WATER ITC 1,700 1,630
11-3-752002-030012 NATURAL GAS ITC 7,500 7,100
11-3-752002-040001 CONTRACTED SERVICES ITC 11,560 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 39,235 37,005
NIAGARA FALLS ARMOURY Surplus/Deficit 39,235 37,005
Total CITY OPERATING FUND 39,235 37,005
146
Page 352 of 393
Index
RECREATION &CULTURE -CEMETERIES
Summary of Recreation &Culture -Cemeteries
Cemeteries
Cemeteries Grounds Maint
Cemetery Facilities
Cemetery Burial Services
Cemetery Development
Cemetery Administration
Page 353 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Donations 25,000 25,000 0 0.00%
Investments 100,000 170,000 (70,000)(41.18%)
Service Charges 10,000 5,000 5,000 100.00%
Sales 300,000 251,700 48,300 19.19%
User Fees 510,000 475,000 35,000 7.37%
Miscellaneous Revenue 945,000 926,700 18,300 1.97%
TOTAL REVENUE 945,000 926,700 18,300 1.97%
EXPENSES
Labour 1,048,746 1,040,528 8,218 0.79%
Employee Benefits Allocation 312,664 296,330 16,334 5.51%
Overtime 29,000 27,000 2,000 7.41%
Labour and Benefits 1,390,410 1,363,858 26,552 1.95%
Materials 211,000 200,250 10,750 5.37%
Professional Development 5,500 5,500 0 0.00%
Insurance Premiums 14,675 13,730 945 6.88%
Conferences/Conventions 6,000 5,000 1,000 20.00%
Goods for Resale 34,500 23,700 10,800 45.57%
Membership/Subscriptions 1,200 1,000 200 20.00%
Office Supplies 3,500 3,000 500 16.67%
Electricity 13,600 11,700 1,900 16.24%
Water 9,200 9,050 150 1.66%
Natural Gas 11,800 10,200 1,600 15.69%
Materials 310,975 283,130 27,845 9.83%
Contracted Services 248,858 237,620 11,238 4.73%
H & S Compliance 3,500 3,500 0 0.00%
Contracted Services 252,358 241,120 11,238 4.66%
Rents and Financial Expenses 41,000 36,000 5,000 13.89%
Internal Rent 299,195 232,478 66,717 28.70%
To Capital SPR 56,699 0 56,699 #DIV/0!
To Trust Fund 84,000 0 84,000 #DIV/0!
Internal Transfers 439,894 232,478 207,416 89.22%
TOTAL EXPENSES 2,434,637 2,156,586 278,051 12.89%
Surplus/(Deficit)(1,489,637)(1,229,886)259,751 (21.12%)
147
Page 354 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:52 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-541000-??????To :11-4-541000-??????
2023 2022
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 393,324 393,324
11-3-541000-010013 EMPLOYEE BENEFITS ALLOCATION 110,269 104,212
11-3-541000-010016 OVERTIME 12,000 10,500
11-3-541000-030001 MATERIALS ITC 126,250 124,750
11-3-541000-040001 CONTRACTED SERVICES ITC 207,000 198,000
11-3-541000-050001 RENTS AND FINANCIAL EXPENSES I 16,000 11,000
11-3-541000-080007 TO TRUST FUNDS 84,000 0
11-3-541000-090000 INTERNAL RENT 131,870 104,232
Total EXPENSE 1,080,713 946,018
4-->REVENUE
11-4-541000-710000 USER FEES -50,000 -50,000
11-4-541000-750000 INVESTMENT INCOME -100,000 -170,000
11-4-541000-770000 SALES 0 -1,700
Total REVENUE -150,000 -221,700
CEMETERIES GROUNDS MAINT SERVICES Surplus/Deficit 930,713 724,318
Total CITY OPERATING FUND 930,713 724,318
148
Page 355 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:53 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-543000-??????To :11-4-543000-??????
2023 2022
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 13,600 11,700
11-3-543000-030010 WATER ITC 9,200 9,050
11-3-543000-030012 NATURAL GAS ITC 11,800 10,200
11-3-543000-040001 CONTRACTED SERVICES ITC 41,858 39,620
11-3-543000-040005 H & S COMPLIANCE 3,500 3,500
11-3-543000-080002 TO CAPITAL SPECIAL PURPOSE RES 56,699 0
Total EXPENSE 142,657 80,070
CEMETERY FACILITIES Surplus/Deficit 142,657 80,070
Total CITY OPERATING FUND 142,657 80,070
149
Page 356 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:54 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-544000-??????To :11-4-544000-??????
2023 2022
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 385,884 385,884
11-3-544000-010013 EMPLOYEE BENEFITS ALLOCATION 127,849 121,357
11-3-544000-010016 OVERTIME 12,500 10,000
11-3-544000-030001 MATERIALS ITC 21,250 20,000
11-3-544000-030027 GOODS FOR RESALE 34,500 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 153,481 117,670
Total EXPENSE 785,464 728,611
4-->REVENUE
11-4-544000-700000 SERVICE CHARGES -10,000 -5,000
11-4-544000-710000 USER FEES -460,000 -425,000
11-4-544000-760000 DONATIONS -25,000 -25,000
11-4-544000-770000 SALES -300,000 -250,000
Total REVENUE -795,000 -705,000
CEMETERIES BURIAL SERVICES Surplus/Deficit -9,536 23,611
Total CITY OPERATING FUND -9,536 23,611
150
Page 357 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:54 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-545000-??????To :11-4-545000-??????
2023 2022
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
151
Page 358 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :1:55 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-549000-??????To :11-4-549000-??????
2023 2022
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 269,538 261,320
11-3-549000-010013 EMPLOYEE BENEFITS ALLOCATION 74,546 70,761
11-3-549000-010016 OVERTIME 4,500 6,500
11-3-549000-030001 MATERIALS ITC 25,000 17,000
11-3-549000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,500 5,500
11-3-549000-030017 INSURANCE PREMIUMS 14,675 13,730
11-3-549000-030018 CONFERENCES/CONVENTIONS 6,000 5,000
11-3-549000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,200 1,000
11-3-549000-030035 OFFICE SUPPLIES 3,500 3,000
11-3-549000-090000 INTERNAL RENT 13,844 10,576
Total EXPENSE 418,303 394,387
CEMETERY ADMINISTRATION Surplus/Deficit 418,303 394,387
Total CITY OPERATING FUND 418,303 394,387
152
Page 359 of 393
Index
PLANNING &BUILDING SERVICES
Planning
Summary of Planning
Planning
Building Inspection Services
Summary of Building Services
Building Services
Municipal Enforcement
Summary of Municipal Enforcement
Municipal Enforcement Services
Animal Control
Pest Control
CIP's
Summary of CIP's
Brownfields Community Improvement Plan
Lundy's Lane Community Improvement Plan
Downtown Community Improvement Plan
Historic Drummondville Community Improvement Plan
Gateway Community Community Improvement Plan
Page 360 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Licences 12,600 12,600 0 0.00%
User Fees 450,000 346,500 103,500 29.87%
Miscellaneous Revenue 462,600 359,100 103,500 28.82%
From Special Purpose Reserves 50,000 0 50,000 #DIV/0!
Internal Transfers 50,000 0 50,000 #DIV/0!
TOTAL REVENUE 512,600 359,100 153,500 42.75%
EXPENSES
Labour 1,755,452 1,123,904 631,548 56.19%
Employee Benefits Allocation 459,042 287,530 171,512 59.65%
Overtime 5,500 5,000 500 10.00%
Labour and Benefits 2,219,994 1,416,434 803,560 56.73%
Materials 6,200 4,000 2,200 55.00%
Professional Development 3,700 3,000 700 23.33%
Conferences/Conventions 16,000 9,850 6,150 62.44%
Membership/Subscriptions 10,925 7,000 3,925 56.07%
Office Supplies 8,000 7,900 100 1.27%
Materials 44,825 31,750 13,075 41.18%
Contracted Services 150,000 80,000 70,000 87.50%
Internal Rent 10,757 6,820 3,937 57.73%
Internal Transfers 10,757 6,820 3,937 57.73%
TOTAL EXPENSES 2,425,576 1,535,004 890,572 58.02%
Surplus/(Deficit)(1,912,976)(1,175,904)737,072 (62.68%)
153
Page 361 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :1:41 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-811000-??????To :11-4-811000-??????
2023 2022
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 1,755,452 1,123,904
11-3-811000-010013 EMPLOYEE BENEFITS ALLOCATION 459,042 287,530
11-3-811000-010016 OVERTIME 5,500 5,000
11-3-811000-030000 MATERIALS 6,200 4,000
11-3-811000-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,700 3,000
11-3-811000-030018 CONFERENCES/CONVENTIONS 16,000 9,850
11-3-811000-030034 MEMBERSHIP/SUBSCRIPTIONS 10,925 7,000
11-3-811000-030035 OFFICE SUPPLIES 8,000 7,900
11-3-811000-040000 CONTRACTED SERVICES 150,000 80,000
11-3-811000-090000 INTERNAL RENT 10,757 6,820
Total EXPENSE 2,425,576 1,535,004
4-->REVENUE
11-4-811000-670000 LICENCES -12,600 -12,600
11-4-811000-710000 USER FEES -450,000 -346,500
11-4-811000-780003 FROM SPECIAL PURPOSE RESERVES -50,000 0
Total REVENUE -512,600 -359,100
PLANNING SERVICES Surplus/Deficit 1,912,976 1,175,904
Total CITY OPERATING FUND 1,912,976 1,175,904
154
Page 362 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Other Revenue 28,000 28,000 0 0.00%
Permits 2,950,000 1,800,000 1,150,000 63.89%
User Fees 5,000 5,000 0 0.00%
Miscellaneous Revenue 2,983,000 1,833,000 1,150,000 62.74%
From Special Purpose Reserves 142,158 748,332 (606,174)(81.00%)
Internal Transfers 142,158 748,332 (606,174)(81.00%)
TOTAL REVENUE 3,125,158 2,581,332 543,826 21.07%
EXPENSES
Labour 1,944,564 1,676,956 267,608 15.96%
Employee Benefits Allocation 564,416 462,744 101,672 21.97%
Overtime 3,000 2,000 1,000 50.00%
Labour and Benefits 2,511,980 2,141,700 370,280 17.29%
Materials 27,300 21,300 6,000 28.17%
Professional Development 11,500 5,000 6,500 130.00%
Insurance Premiums 39,032 31,414 7,618 24.25%
Conferences/Conventions 13,280 2,400 10,880 453.33%
Goods for Resale 500 500 0 0.00%
Membership/Subscriptions 63,181 9,677 53,504 552.90%
Office Supplies 6,000 5,000 1,000 20.00%
Materials 160,793 75,291 85,502 113.56%
Contracted Services 111,575 46,550 65,025 139.69%
Rents and Financial Expenses 1,000 0 1,000 #DIV/0!
Internal Rent 64,810 42,791 22,019 51.46%
Indirect Costs 275,000 275,000 0 0.00%
Internal Transfers 339,810 317,791 22,019 6.93%
TOTAL EXPENSES 3,125,158 2,581,332 543,826 21.07%
Surplus/(Deficit)0 0 0 #DIV/0!
155
Page 363 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :1:43 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-221000-??????To :11-4-221000-??????
2023 2022
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 1,944,564 1,676,956
11-3-221000-010013 EMPLOYEE BENEFITS ALLOCATION 564,416 462,744
11-3-221000-010016 OVERTIME 3,000 2,000
11-3-221000-030000 MATERIALS 12,300 11,300
11-3-221000-030005 PROFESSIONAL DEVELOPMENT/WORKS 11,500 5,000
11-3-221000-030017 INSURANCE PREMIUMS 39,032 31,414
11-3-221000-030018 CONFERENCES/CONVENTIONS 13,280 2,400
11-3-221000-030027 GOODS FOR RESALE 500 500
11-3-221000-030034 MEMBERSHIP/SUBSCRIPTIONS 63,181 9,677
11-3-221000-030035 OFFICE SUPPLIES 6,000 5,000
11-3-221000-030045 WSIB 15,000 10,000
11-3-221000-040000 CONTRACTED SERVICES 111,575 46,550
11-3-221000-050000 RENTS AND FINANCIAL EXPENSES 1,000 0
11-3-221000-090000 INTERNAL RENT 64,810 42,791
11-3-221000-090001 INDIRECT COSTS 275,000 275,000
Total EXPENSE 3,125,158 2,581,332
4-->REVENUE
11-4-221000-680000 PERMITS -2,950,000 -1,800,000
11-4-221000-710000 USER FEES -5,000 -5,000
11-4-221000-780003 FROM SPECIAL PURPOSE RESERVES -142,158 -748,332
11-4-221000-790000 OTHER REVENUE -28,000 -28,000
Total REVENUE -3,125,158 -2,581,332
BUILDING INSPECTION SERVICES Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
156
Page 364 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Fines 15,500 500 15,000 3000.00%
User Fees 109,500 99,500 10,000 10.05%
Miscellaneous Revenue 125,000 100,000 25,000 25.00%
From Reserve Funds 11,000 11,000 0 0.00%
Internal Transfers 11,000 11,000 0 0.00%
TOTAL REVENUE 136,000 111,000 25,000 22.52%
EXPENSES
Labour 754,872 778,344 (23,472)(3.02%)
Employee Benefits Allocation 209,805 210,153 (348)(0.17%)
Overtime 15,000 15,000 0 0.00%
Labour and Benefits 979,677 1,003,497 (23,820)(2.37%)
Materials 12,400 12,400 0 0.00%
Professional Development 9,000 9,000 0 0.00%
Conferences/Conventions 780 1,630 (850)(52.15%)
Membership/Subscriptions 4,223 4,475 (252)(5.63%)
Office Supplies 3,000 2,000 1,000 50.00%
Materials 29,403 29,505 (102)(0.35%)
Contracted Services 153,575 133,550 20,025 14.99%
Fees for Service 556,670 556,670 0 0.00%
Contracted Services 710,245 690,220 20,025 2.90%
Rents and Financial Expenses 14,500 11,820 2,680 22.67%
Internal Rent 76,571 50,616 25,955 51.28%
Internal Transfers 76,571 50,616 25,955 51.28%
TOTAL EXPENSES 1,810,396 1,785,658 24,738 1.39%
Surplus/(Deficit)(1,674,396)(1,674,658)(262)0.02%
157
Page 365 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2023 Time :1:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-224000-??????To :11-4-224000-??????
2023 2022
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 754,872 778,344
11-3-224000-010013 EMPLOYEE BENEFITS ALLOCATION 209,805 210,153
11-3-224000-010016 OVERTIME 15,000 15,000
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 780 1,630
11-3-224000-030034 MEMBERSHIP/SUBSCRIPTIONS 4,223 4,475
11-3-224000-030035 OFFICE SUPPLIES 3,000 2,000
11-3-224000-040000 CONTRACTED SERVICES 147,075 127,050
11-3-224000-050000 RENTS AND FINANCIAL EXPENSES 500 820
11-3-224000-090000 INTERNAL RENT 76,571 50,616
Total EXPENSE 1,233,226 1,211,488
4-->REVENUE
11-4-224000-710000 USER FEES -14,500 -14,500
11-4-224000-710033 WEED CONTROL FEES -95,000 -85,000
11-4-224000-730001 FINES -15,500 -500
Total REVENUE -125,000 -100,000
MUNICIPAL ENFORCEMENT SERVICES Surplus/Deficit 1,108,226 1,111,488
Total CITY OPERATING FUND 1,108,226 1,111,488
158
Page 366 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:33 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229000-??????To :11-4-229000-??????
2023 2022
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 556,670 556,670
Total EXPENSE 556,670 556,670
ANIMAL CONTROL SERVICES Surplus/Deficit 556,670 556,670
Total CITY OPERATING FUND 556,670 556,670
159
Page 367 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:33 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229005-??????To :11-4-229005-??????
2023 2022
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 14,000 11,000
Total EXPENSE 20,500 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 9,500 6,500
Total CITY OPERATING FUND 9,500 6,500
160
Page 368 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
CIP's
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
From Special Purpose Reserves 180,000 0 180,000 #DIV/0!
Internal Transfers 180,000 0 180,000 #DIV/0!
TOTAL REVENUE 180,000 0 180,000 #DIV/0!
EXPENSES
Rents and Financial Expenses 180,000 0 180,000 #DIV/0!
TOTAL EXPENSES 180,000 0 180,000 #DIV/0!
Surplus/(Deficit)0 0 0 #DIV/0!
161
Page 369 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:34 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823003-??????To :11-4-823003-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823003-->BROWNFIELDS COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823003-050000 RENTS AND FINANCIAL EXPENSES 60,000 0
Total EXPENSE 60,000 0
4-->REVENUE
11-4-823003-780003 FROM SPECIAL PURPOSE RESERVES -60,000 0
Total REVENUE -60,000 0
BROWNFIELDS COMMUNITY IMPROVEMENT PLAN Surplus/Def 0 0
Total CITY OPERATING FUND 0 0
162
Page 370 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:34 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823004-??????To :11-4-823004-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823004-->LUNDY'S LANE COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823004-050000 RENTS AND FINANCIAL EXPENSES 20,000 0
Total EXPENSE 20,000 0
4-->REVENUE
11-4-823004-780003 FROM SPECIAL PURPOSE RESERVES -20,000 0
Total REVENUE -20,000 0
LUNDY'S LANE COMMUNITY IMPROVEMENT PLAN Surplus/De 0 0
Total CITY OPERATING FUND 0 0
163
Page 371 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823005-??????To :11-4-823005-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823005-->DOWNTOWN COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823005-050000 RENTS AND FINANCIAL EXPENSES 50,000 0
Total EXPENSE 50,000 0
4-->REVENUE
11-4-823005-780003 FROM SPECIAL PURPOSE RESERVES -50,000 0
Total REVENUE -50,000 0
DOWNTOWN COMMUNITY IMPROVEMENT PLAN Surplus/Defici 0 0
Total CITY OPERATING FUND 0 0
164
Page 372 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823007-??????To :11-4-823007-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823007-->HISTORIC DRUMMONDVILLE COMM IMPROV. PLAN
3-->EXPENSE
11-3-823007-050000 RENTS AND FINANCIAL EXPENSES 10,000 0
Total EXPENSE 10,000 0
4-->REVENUE
11-4-823007-780003 FROM SPECIAL PURPOSE RESERVES -10,000 0
Total REVENUE -10,000 0
HISTORIC DRUMMONDVILLE COMM IMPROV. PLAN Surplus/D 0 0
Total CITY OPERATING FUND 0 0
165
Page 373 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823009-??????To :11-4-823009-??????
2023 2022
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823009-->GATEWAY COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823009-050000 RENTS AND FINANCIAL EXPENSES 40,000 0
Total EXPENSE 40,000 0
4-->REVENUE
11-4-823009-780003 FROM SPECIAL PURPOSE RESERVES -40,000 0
Total REVENUE -40,000 0
GATEWAY COMMUNITY IMPROVEMENT PLAN Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
166
Page 374 of 393
Index
BUSINESS DEVELOPMENT SERVICES
Summary of Business Development Services
Business Development
Niagara Falls Ryerson Innovation Hub
Small Business Enterprise Centre
Page 375 of 393
TAX SUPPORTED OPERATING FUND
2023 Budget to 2022 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2023 2022 $%
REVENUES
Federal Grants 393,373 1,383,246 (989,873)(71.56%)
Provincial Grants 186,969 178,844 8,125 4.54%
Other Municipalities 6,846 0 6,846 #DIV/0!
Grants 587,188 1,562,090 (974,902)(62.41%)
Investment Income 0 783,245 (783,245)(100.00%)
Other Revenue 71,795 15,000 56,795 378.63%
User Fees 2,000 0 2,000 #DIV/0!
Miscellaneous Revenue 73,795 798,245 (724,450)(90.76%)
From Reserve Funds 179,374 0 179,374 #DIV/0!
Internal Transfers 179,374 0 179,374 #DIV/0!
TOTAL REVENUE 840,357 2,360,335 (1,519,978)(64.40%)
EXPENSES
Labour 686,355 617,180 69,175 11.21%
Employee Benefits Allocation 190,262 171,951 18,311 10.65%
Labour and Benefits 876,617 789,131 87,486 11.09%
Materials 141,000 143,500 (2,500)(1.74%)
Professional Development 3,800 3,800 0 0.00%
Advertising/News Release 45,750 55,750 (10,000)(17.94%)
Insurance Premiums 22 25 (3)(12.00%)
Conferences/Conventions 5,345 4,600 745 16.20%
Membership/Subscriptions 3,800 3,800 0 0.00%
Office Supplies 6,750 7,000 (250)(3.57%)
Materials 206,467 218,475 (12,008)(5.50%)
Contracted Services 383,121 1,090,359 (707,238)(64.86%)
Fees for Service 274,626 1,151,132 (876,506)(76.14%)
Contracted Services 657,747 2,241,491 (1,583,744)(70.66%)
Rents and Financial Expenses 177,725 170,225 7,500 4.41%
Internal Rent 17,418 12,524 4,894 39.08%
Internal Transfers 17,418 12,524 4,894 39.08%
TOTAL EXPENSES 1,935,974 3,431,846 (1,495,872)(43.59%)
Surplus/(Deficit)(1,095,617)(1,071,511)24,106 (2.25%)
Business Development Summary
167
Page 376 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821000-??????To :11-4-821000-??????
2023 2022
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 490,145 487,722
11-3-821000-010013 EMPLOYEE BENEFITS ALLOCATION 136,140 131,109
11-3-821000-030000 MATERIALS 114,000 116,500
11-3-821000-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,800 1,800
11-3-821000-030015 ADVERTISING/NEWS RELEASE 30,000 40,000
11-3-821000-030018 CONFERENCES/CONVENTIONS 3,245 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 274,000 650,000
11-3-821000-050000 RENTS AND FINANCIAL EXPENSES 14,725 12,225
11-3-821000-050020 DEVELOPMENT CHARGE EXEMPTIONS 80,000 80,000
11-3-821000-050021 APPROVED BUILDING PERMIT WAIVI 20,000 20,000
11-3-821000-090000 INTERNAL RENT 17,418 12,524
Total EXPENSE 1,187,973 1,561,380
4-->REVENUE
11-4-821000-650003 FEDERAL CONDITIONAL GRANTS -214,000 -600,000
11-4-821000-710000 USER FEES -2,000 0
Total REVENUE -216,000 -600,000
BUSINESS DEVELOPMENT SERVICES Surplus/Deficit 971,973 961,380
Total CITY OPERATING FUND 971,973 961,380
168
Page 377 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:45 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821010-??????To :11-4-821010-??????
2023 2022
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 84,121 415,359
11-3-821010-040006 FEES FOR SERVICE 274,626 1,151,132
Total EXPENSE 358,747 1,566,491
4-->REVENUE
11-4-821010-650003 FEDERAL CONDITIONAL GRANTS -179,373 -783,246
11-4-821010-750000 INVESTMENT INCOME 0 -783,245
11-4-821010-780001 FROM RESERVE FUNDS -179,374 0
Total REVENUE -358,747 -1,566,491
NIAGARA FALLS RYERSON INNOVATION HUB Surplus/Defic 0 0
Total CITY OPERATING FUND 0 0
169
Page 378 of 393
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2023 Time :2:46 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823010-??????To :11-4-823010-??????
2023 2022
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 196,210 129,458
11-3-823010-010013 EMPLOYEE BENEFITS ALLOCATION 54,122 40,842
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 22 25
11-3-823010-030018 CONFERENCES/CONVENTIONS 2,100 1,600
11-3-823010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,300 1,300
11-3-823010-030035 OFFICE SUPPLIES 2,750 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 63,000 58,000
Total EXPENSE 389,254 303,975
4-->REVENUE
11-4-823010-650001 ONTARIO CONDITIONAL GRANTS -186,969 -178,844
11-4-823010-660000 OTHER MUNICIPALITIES -6,846 0
11-4-823010-790000 OTHER REVENUE -71,795 -15,000
Total REVENUE -265,610 -193,844
SMALL BUSINESS ENTERPRISE CENTRE Surplus/Deficit 123,644 110,131
Total CITY OPERATING FUND 123,644 110,131
170
Page 379 of 393
The Official Opposition Party to The City of Niagara Falls Council
Do not alter this document
24-01-2023-13
Sunday, January 22, 2023
Affordable Housing Contingency in Budget
Reports
Council,
I would like to point out that no monies allocations for Affordable Housing was presented
in the Operating Budget. It would appear that staff do not considering the Affordability
crisis worthy enough to do so.
I would amend my motion to pass the budget as is, with the following considerations,
1. Possibly deferring a portion of the carry over debt from last council.
2. Councilors are free do eliminate or defer the various insubstantial options
presented by staff.
3. A list of all reserve, trust and investment funds and there balances past, current
and projected are provided.
4. That the general public be reminded that should property taxes be too great a
burden, that the ARB can, in exceptional circumstances reduce or eliminate
property taxes.
5. That monies be allocated for Affordable Housing.
Leader of the Official Opposition (Chef de l'Opposition officielle)
Joedy Burdett
4480 Bridge Street, Niagara Falls, L2E 2R7
Page 380 of 393
(905) 353 8468
OPNFC.ca
Just as Hi s Majesty's Loyal Opposition is viewed as the caucus tasked with keeping the
government in check, it is the mandate of the OPNFC to hold Council accountable to
their actions or intentions, realized or inferred.
"An opposition party is a political party that does not win enough seats in a general
election to form a government. The elected members of that party instead serve in the
legislature as the opposition. An opposition party criticizes and challenges the governing
party, with the goal of improving legislation and forming the government in the next
election. The opposition party with the most seats is called the Official Opposition or His
Majesty’s Loyal Opposition. This title emphasizes that the party remains loyal to the
Crown even as they oppose the governing party."
Page 381 of 393
The Official Opposition Party to The City of Niagara Falls Council
Do not alter this document
24-01-2023-10
Sunday, January 22, 2023
Proposed 2023 Tax Supported Operating Budget
Report
Council,
I have reviewed the 2023 Proposed 2023 Tax Supported Operating Budget, as well as the
2022 Operating Budget for reference and make these recommendations, comments and
would like several questions answered.
The proposal from city staff is reasonable. As a business owner I understand the need to
finance future needs and maintain current ones. City staff appear to have a good forward
moving plan.
No one should have expected that we were not going to have to pay the price of the
pandemic relief at some time. The various levels of government are beginning to transfer
that burden to the end user, residents, and we must accept this.
Things could be a lot worse, just read the international news.
The scale of the budge is such that should any councilor get up and question any minor
expense, it would be irrelevant to the over all effect to tax payers. If you require your
grand standing moment knock yourselves out.
There is one item that stood out more than others during my understanding of the read. I
found it difficult to understand why there is not a list of reserves, trusts etc. with past,
current and projected balances.
No reasonable person makes decisions without knowing the whole financial picture.
For example, many people would have money in their ash tray, in a table draw, their
wallet, a bank account(s), safety deposit box, investments, RRSPs even under their
mattress, etc. These would all be considered "reserves".
Page 382 of 393
Knowing what your "reserves/savings" are clearly affects how one would want to
purchase, invest, save.
The city's report does not include any balances of any of the myriad of reserve funds,
trust and investments.
How can residents comment on whether council should defer expenses or top up reserve
funds if they don't know what the reserve balances is?
My read of the budget proposal appeared to only allow one "major" tax deferral option,
the carry over amount from the former council could continue to be partially subsidized
over a longer term in some form with a reserve fund, but without knowing the balance of
the reserve funds I cannot comment on the details of such an option. Do you have $1
million or $100 million in reserve funds? It makes a difference.
If Council is privy to this knowledge, then it is not appropriate to exclude those facts
from the public. Remember the pledge to be "transparent"?
It also appears that the city is in for multi year double digit tax increases.
There was no mention if Niagara Health was going to get their ask. A $10 million ask is
going to relate to a 13% tax levy.
Is it Councils intention to not discuss this now and wait till the tax levy increase fades
away so the granting of the ask is not so controversial?
I would motion to pass the budg et as is, with the following considerations,
1. Possibly deferring a portion of the carry over debt from last council.
2. Councilors are free do eliminate or defer the various insubstantial options
presented by staff.
3. A list of all reserve, trust and investment funds and there balances past, current
and projected are provided.
4. That the general public be reminded that should property taxes be too great a
burden, that the ARB can, in exceptional circumstances reduce or eliminate
property taxes.
Below is a list of comments and some question I would personally like answered.
Page 383 of 393
Questions and comments about the "Analysis" of the attachments 1 thru 11.
1. Acceptable. This is an insignificant value and will be reserved if not used.
2. Acceptable. The Niagara Falls Public Library is an Angelic Entity, the request is
reasonable.
3. Acceptable. The Hospital Foundation is an Angelic Entity, the request is reasonable.
Provide a list of all the reserves and there balances?
4. Explain the source stream of "Special Purpose Reserves "? One would think the source
stream of the Special Purpose Reserve is the general levy, therefore transferring the
Doctor Recruitment expense draw down from the Special Purpose Reserve to the
General Levy appears to be merely an administration change. This appears to be a
Zero Sum Gain. What is the intended purpose of this change? Provide a list of all the
reserves and there balances?
5. No comment.
6. No comment.
7. Provide a list of all the reserves and there balances?
8. No comment.
9. Acceptable. Provide a list of all the reserves and there balances?
10. No comment.
11. No comment.
12. No comment.
13. No comment.
14. (c) should remain.
15. Provide a list of all the reserves and there balances?
16. No comment.
17. No comment.
18. No comment.
19. Without knowing the balance of the various Reserve Funds one cannot know if it
is viable to remove funds from the reserves to off set the levy. Provide a list of all
the reserves and there balances?
20. No comment.
21. Provide a list of all the reserves and there balances?
22. Provide a list of all the reserves and there balances?
23. No comment.
24. No comment.
25. No comment.
26. No comment.
27. No comment.
28. Reads like staff and the Fire Department are in conflict.
29. The % of interest debt, past, present and future should be realized as 7.5%, which
is the highest loan % rate currently held by the city.
30. Provide a list of all the reserves and there balances?
31. "Internal Rent" is not a term that conveys the intend of the fund. Just name it Capital
Assets Replacement Fund, that is what it is.
32. Provide a list of all the reserves and there balances?
33. No comment.
34. No c omment.
Page 384 of 393
35. No comment.
36. No comment.
37. No comment.
38. The % of interest debt, past, present and future should be realized as 7.5%, which
is the highest loan % rate currently held by the city.
39. Provide a list of all the reserves and there balances?
40. No comment.
41. No comment.
42. Provide a list of all the reserves and there balances?
43. Provide a list of all the reserves and there balances?
44. No comment.
45. No comment.
46. No comment.
47. No comment.
48. Provide a list of all the reserves and there balances?
49. No comment.
50. Provide a list of all the reserves and there balances?
51. No comment.
52. Provide a list of all the reserves and there balances?
53. The % of interest debt, past, present and future should be realized as 7.5%, which
is the highest loan % rate currently held by the city. Show the interest and
principle amounts separately.
54. Provide a list of all the reserves and there balances?
55. No comment.
56. Provide a list of all the reserves and there balances?
57. No comment.
58. No comment.
59. No comment.
60. Provide a list of all the reserves and there balances?
61. No comment.
62. No comment.
63. No comment.
64. No comment.
65. No comment.
66. No comment.
67. No comment.
68. No comment.
69. No comment.
70. No comment.
71. No comment.
72. No comment.
73. No comment.
74. The % of interest debt, past, present and future should be realized as 7.5%, which
is the highest loan % rate currently held by the city.
75. No comment.
76. Provide a list of all the Trust funds and there balances?
77. Provide a list of all the reserves and there balances?
Page 385 of 393
78. No comment.
79. Provide a list of all the reserves and there balances?
80. No comment.
81. No comment.
82. No comment.
83. No comment.
84. No comment.
85. No comment.
86. Provide a list of all the reserves and there balances?
87. Provide a list of all the reserves and there balances? Provide a list of all the Trust
funds and there balances?
88. No comment.
Leader of the Official Opposition (Chef de l'Opposition officielle)
Joedy Burdett
4480 Bridge Street, Niagara Falls, L2E 2R7
(905) 353 8468
OPNFC.ca
Just as His Majesty's Loyal Opposition is viewed as the caucus tasked with keeping the
government in check, it is the mandate of the OPNFC to ho ld Council accountable to
their actions or intentions, realized or inferred.
"An opposition party is a political party that does not win enough seats in a general
election to form a government. The elected members of that party instead serve in the
legislature as the opposition. An opposition party criticizes and challenges the governing
party, with the goal of improving legislation and forming the government in the next
election. The opposition party with the most seats is called the Official Opposition or His
Majesty’s Loyal Opposition. This title emphasizes that the party remains loyal to the
Crown even as they oppose the governing party."
Page 386 of 393
The Official Opposition Party to The City of Niagara Falls Council
Do not alter this document
24-01-2023-12
Sunday, January 22, 2023
New Reports
Council,
Two new reports will be presented to Council going forward. The "One Wallet Report"
and the "End Game Disclosure Report".
The actions of the city's CAO, Jason Burgess is credited for there inspiration.
Leader of the Official Opposition (Chef de l'Opposition officielle)
Joedy Burdett
4480 Bridge Street, Niagara Falls, L2E 2R7
(905) 353 8468
OPNFC.ca
Just as His Majesty's Loyal Opposition is viewed as the caucus tasked with keeping the
government in check, it is the mandate of the OPNFC to hold Council accountable to
their actions or intentions, realized or inferred.
"An opposition party is a political party that does not win enough seats in a general
election to form a government. The elected members of that party instead serve in the
legislature as the opposition. An opposition party criticizes and challenges the governing
party, with the goal of improving legislation and forming the government in the next
election. The opposition party with the most seats is called the Official Opposition or His
Majesty’s Loyal Opposition. This title emphasizes that the party remains loyal to the
Crown even as they oppose the governing party."
Page 387 of 393
F-2023-08
Report
Report to: Mayor and Council
Date: January 24, 2023
Title: Single Source Funding Application Services
Recommendation(s)
That Council APPROVE a single source procurement for funding application services
with GrantMatch.
Executive Summary
The City of Niagara Falls applies to numerous grants annually. Many of these
applications are done off the side of staff’s desks in addition to staff’s day to day
operations and existing reporting requirements for awarded grants. This sometimes
leads to applications being rushed, as there are often very short submission deadlines.
The combination of limited capacity and tight time constraints may hinder the City’s
ability to apply for and be awarded grants.
Given the increasing costs due to inflation and supply chain constraints, every dollar the
City is able to leverage from incremental grants, allows the City to close funding gaps,
advance strategic projects and mitigate the overall impact to taxpayers.
Staff is recommending to single source funding application services to GrantMatch to
help develop a proactive grant strategy, by identifying and maximizing government
funding opportunities available to the City of Niagara Falls.
Background
The City of Niagara Falls leverages grants as a key pillar of its financing strategy. There
are several types of grants the City is eligible for. Allocation based grants are typically
based off of a formula to calculate an allocation of funds for a specific purpose. While no
application is required, there is still reporting and administrative functions associated
with these grants. Application based grants are much more specific, and tend to be for
larger investment opportunities. These applications are often time consuming to
complete and have tight timelines to adhere to. Federal and Provincial funding
programs have increased substantially with even shorter submission deadlines and are
becoming more complicated requiring more technical schedules and detailed business
cases. Given that the City does not have staffing resources solely dedicated to grant
applications, these are often pursued off the side of staff’s desks and via internal
working groups. The resource constraints can sometimes hinder the City’s ability to
Page 1 of 3
Page 388 of 393
apply for grants, or potentially result in less robust submissions to meet the tight
timelines with limited resources.
This report is seeking approval to single source funding application services to
GrantMatch to assist with the development of a proactive grant strategy to maximize
external funding opportunities for the City of Niagara Falls.
GrantMatch is a well-known company, used by other municipalities nationwide to
improve the probability of successful grant applications. For services provided, a service
fee is charged per successful funding application. This functions as a commission for
successful applications incentivizing larger, successful grants. The typical fee structure
is tiered, for example, 10% on the first $1,000,000 and 5% on the remaining beyond
$1,000,000.
The City of Niagara Falls still retains control over which grants are being applied for,
and can pursue grants without the assistance of GrantMatch.
GrantMatch will also undertake benchmarking exercises to see if there are areas where
the City may be missing out on funding opportunities, and will look beyond the standard
Provincial/Federal grant opportunities to maximize success.
Analysis
Given that the fees are only applicable to successful grant applications, there is no
upfront cost to the City. GrantMatch assists in identifying and vetting opportunities the
City may not have otherwise been aware of, plus their experience can help guide staff
during the application process to increase the success rate of applications.
GrantMatch’s experience will be beneficial to staff when evaluating potential grant
opportunities to ensure there is a good fit and it’s a worthwhile effort, allowing staff to
focus more attention on grants which are more likely to have positive outcomes.
Operational Implications and Risk Analysis
GrantMatch is only paid a fee if there is a successful application leveraging their
support. It’s a worthwhile cost as the likelihood of award is greater with their expertise
and the benefits of the grant will far outweigh the costs overall.
Conversely, the City could engage other professionals or consultants to assist with
grant applications, not unlike the process for Tenders and RFPs, but given their service
is rendering the application, the City would be paying the consultant regardless of the
outcome of the grant application, which could cost the City more in the long run.
Financial Implications/Budget Impact
GrantMatch is only paid a fee if there is a successful application leveraging their
support. It’s a worthwhile cost as the likelihood of award is greater with their expertise
and the benefits of the grant will far outweigh the costs overall.
Page 2 of 3
Page 389 of 393
Conversely, the City could engage other professionals or consultants to assist with
grant applications, not unlike the process for Tenders and RFPs, but given their service
is rendering the application, the City would be paying the consultant regardless of the
outcome of the grant application, which could cost the City more in the long run.
Strategic/Departmental Alignment
This procurement initiative best aligns with the City’s Strategic Priority of “Responsible
and Transparent Financial Management.”
Written by:
James Dowling, Manager of Capital Accounting
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 17 Jan
2023
Shelley Darlington, General Manger of Corporate
Services
Approved
- 17 Jan
2023
Jason Burgess, CAO Approved
- 17 Jan
2023
Page 3 of 3
Page 390 of 393
The Official Opposition Party to The City of Niagara Falls Council
Do not alter this document
24-01-2023-16
Sunday, January 22, 2023
Single Source Funding Application Services
Reports
Council,
I would be opposed to this recommendation simply on the mathematical logistics. One
commission from a single $1 million dollar grant would be ONE HUNDRED
THOUSAND DOLLARS.
The recommendation also reads per grant approval, so two approvals equals TWO
HUNDRED THOUSAND DOLLARS. You could hire a second CAO with that amount
of money.
Council could hire a staff member for the entire year for less than a single commission
fee. You could even hire a second CAO with that amount of money.
This recommendation is an immediate net loss of revenue to the City of Niagara Falls.
Just look at the various BIA statistics for grant approval, they are amazing, and these
organizations achieve those numbers without even having a dedicated staff member.
I would motion against the recommendations, and that staff redefined/expand an existing
employees role to include these operations and increase their wage accordingly or at the
very least hire an intern to assist in these endeavors.
There may even be a grant program to hire a grant application intern! From my
recollection the Downtown BIA alone has three employees via grants.
I am all for subcontracting city services when there is no available options but to
subcontract administrating services would be wrong, that is why we have city staff, to do
just those type of jobs, not to recommend that they can't or don't want to do those jobs
and pawn it off to an outside source.
Page 391 of 393
Also of note is that the level of partispatation from GrantMatch is not defined as to what
constitutes services provided. What is to stop GrantMatch from immediately consulting
on every possible grant application available and claim services rendered. Whether that
consulting is merely a notice of intent to proceed or full blown application process.
Leader of the Official Opposition (Chef de l'Opposition officielle)
Joedy Burdett
4480 Bridge Street, Niagara Falls, L2E 2R7
(905) 353 8468
OPNFC.ca
Just as His Majesty's Loyal Opposition is viewed as the caucus tasked with keeping the
government in check, it is the mandate of the OPNFC to hold Council accountable to
their actions or intentions, realized or inferred.
"An opposition party is a political party that does not win enough seats in a general
election to form a government. The elected members of that party instead serve in the
legislature as the opposition. An opposition party criticizes and challenges the governing
party, with the goal of improving legislation and forming the government in the next
election. The opposition party with the most seats is called the Official Opposition or His
Majesty’s Loyal Opposition. This title emphasizes that the party remains loyal to the
Crown even as they oppose the governing party."
Page 392 of 393
CITY OF NIAGARA FALLS
By-law No. 2023 – 008
A by-law to adopt, ratify and confirm the actions of City Council at its meeting held on the
24th day of January, 2023.
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 24th day of January, 2023
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 24th day of January, 2023.
.............................................................. .............................................................
BILL MATSON, CITY CLERK JAMES M. DIODATI, MAYOR
Page 393 of 393