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01-31-2023 AGENDA Special City Council Meeting 4:00 PM - Tuesday, January 31, 2023 Council Chambers/Zoom App. Page 1. CALL TO ORDER O Canada: Performed by: Kristin Paterson (Recorded version) Land Acknowledgement and Traditional Indigenous Meeting Opening 2. ADOPTION OF MINUTES 2.1. Council Minutes of January 24, 2023 City Council - 24 Jan 2023 - Minutes - Pdf 3 - 10 3. DISCLOSURES OF PECUNIARY INTEREST Disclosures of pecuniary interest and a brief explanation thereof will be made for the current Council Meeting at this time. 4. REPORTS 4.1. F-2023-09 2023 Parking Budget F-2023-09 - Pdf 11 - 40 4.2. 2023 Operating Budget - PRESENTATION (Presentation added) Tiffany Clark, Director of Finance will present the 2023 Operating Budget to Council. 2nd Budget Presentation 2023 41 - 52 4.3. F-2023-10 (Comments added) 2023 Tax Supported Operating Budget F-2023-10 - Pdf Letter from Doug Birrell RE Property Tax increase Comments from Resident 53 - 423 Page 1 of 424 5. BY-LAWS The City Clerk will advise of any additional by-laws or amendments to the by-law listed for Council consideration. 2023- 009. A by-law to adopt, ratify and confirm the actions of City Council at its meeting held on the 31st day of January, 2023. By-law 2023-009 - 01 31 23 Confirming By-law 424 6. ADJOURNMENT Page 2 of 424 MINUTES City Council Budget Meeting 4:00 PM - Tuesday, January 24, 2023 Council Chambers/Zoom App. The City Council Budget Meeting of the City of Niagara Falls was called to order on Tuesday, January 24, 2023, at 4:37 PM, in the Council Chambers, with the following members present: COUNCIL PRESENT: Mayor Jim Diodati, Councillor Wayne Campbell, Councillor Lori Lococo, Councillor Mona Patel, Councillor Victor Pietrangelo, Councillor Mike Strange, Councillor Wayne Thomson (Present in Chambers) Councillor Tony Baldinelli (Present via Zoom app.) COUNCIL ABSENT: Councillor Ruth-Ann Nieuwesteeg STAFF PRESENT: Jason Burgess, Bill Matson, Margaret Corbett, Shelley Darlington, Kira Dolch, Erik Nickel, Chief Jo Zambito, Kathy Moldenhauer, Tiffany Clark, Trent Dark, Dan Ane, Paul Brown, Dale Morton (present in Chambers) Dave Butyniec, Gerald Spencer, Kenneth Williams, Kent Schachowskoj, Marianne Tikky, Nidhi Punyarthi, Serge Felicetti, Andrew Bryce, Sam Valeo, Mathew Bilodeau, Mark Richardson, Travis Jeffray (present via Zoom app.) 1. IN CAMERA SESSION OF COUNCIL 1.1. Resolution to go In-Camera Moved by Councillor Mona Patel Seconded by Councillor Wayne Thomson That Council enter into an In-Camera session. Carried Unanimously (Councillor Wayne Campbell was absent from the vote). 2. CALL TO ORDER The meeting was called to order at 4:37 PM. 3. ADOPTION OF MINUTES 3.1. Council Minutes of January 17, 2023 Moved by Councillor Wayne Thomson Seconded by Councillor Victor Pietrangelo That Council approve the minutes of the January 17, 2023 meeting as presented. Page 1 of 8 Page 3 of 424 Carried Unanimously Moved by Councillor Mike Strange Seconded by Councillor Victor Pietrangelo That Council schedule another Special Council Budget meeting to confirm the operating budget for final approval on Tuesday, January 31, 2023. Carried Unanimously a) Mayor Jim Diodati extended condolences to Councillor Ruth-Ann Nieuwesteeg, for the passing of her father, Francis Patterson. 4. DISCLOSURES OF PECUNIARY INTEREST None to report. 5. PRESENTATIONS 5.1. 2023 Parking Budget and Presentation Tiffany Clark, Director of Finance and Paul Brown, Manager of Parking Services, presented the 2023 Parking Budget. Moved by Mayor Jim Diodati Seconded by Councillor Wayne Campbell 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, in principle. 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, in principle. 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, in principle. 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, in principle. 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, in principle. 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, in principle. Page 2 of 8 Page 4 of 424 That Council APPROVE the 2023 proposed parking budget as presented including any approved amendments from recommendations 1 -6, in principle. Carried Unanimously 5.2. Niagara Falls Public Library - 2023 Operating Budget Alicia Subnaik Kilgour, Chief Librarian, along with Vice-Chair, John Ansthruther, provided a brief presentation to Council regarding the forecast budget for 2023. 5.3 . Presentation - 2023 Operating Budget Jason Burgess, CAO, presented the 2023 Budget to Council. Moved by Councillor Lori Lococo Seconded by Councillor Mike Strange That Council not APPROVE the closure of the Niagara Falls Lion’s outdoor pool located at 4981 Drummond Rd estimated to reduce expenditures by $65,000, and continue with its use in 2023, in principle. Ayes: Mayor Jim Diodati, Councillor Wayne Campbell, Councillor Victor Pietrangelo, Councillor Mike Strange, Councillor Wayne Thomson, Councillor Lori Lococo, Councillor Mona Patel, and Councillor Tony Baldinelli CARRIED UNANIMOUSLY 8-0 on a recorded vote Moved by Councillor Lori Lococo Seconded by Councillor Mike Strange That Council not APPROVE the closure of the EE Mitchelson outdoor pool located at 3750 Springdale Ave. estimated to reduce expenditures by $65,000, subject to a report coming back to Council that will detail any expenditures required to open the pool, in principle. Ayes: Mayor Jim Diodati, Councillor Wayne Campbell, Councillor Victor Pietrangelo, Councillor Mike Strange, Councillor Wayne Thomson, Councillor Lori Lococo, Councillor Mona Patel, and Councillor Tony Baldinelli CARRIED UNANIMOUSLY 8-0 on a recorded vote Moved by Mayor Jim Diodati Seconded by Councillor Mike Strange That Council APPROVE a reduction in Museum hours at the Battleground and Willoughby Museum’s estimated to reduce expenditures by $10,000, in principle. Carried Unanimously Moved by Councillor Wayne Thomson Page 3 of 8 Page 5 of 424 Seconded by Councillor Mona Patel That Council APPROVE staff in increasing dry floor utilization at the Gale Centre during the summer, estimated to increase revenue by $15,000, in principle. Carried Unanimously Moved by Mayor Jim Diodati Seconded by Councillor Mike Strange That Council APPROVE the reduction of Spooky Award prizes, paid advertising and transportation by 50% estimated to reduce expenditures by $3,000, in principle. Carried Unanimously Moved by Councillor Wayne Thomson Seconded by Councillor Mona Patel That Council APPROVE staff to work with Nustadia Media and add of 1 -2 monitors at Recreation and Culture Facilities to display advertising estimated to increase revenue by $10,000, in principle. Carried Unanimously Moved by Councillor Mona Patel Seconded by Councillor Wayne Campbell That Council APPROVE a reduction in the City’s beautification service level to remove any Business Improvement Areas (BIAs) from the scope, estimated to reduce expenditures by $20,000, in principle. Carried Unanimously Moved by Councillor Wayne Campbell Seconded by Councillor Mike Strange That Council APPROVE a reduction in splash pad hours from 9:00am to 8:00pm (11 hours) to 10:30am to 7:30pm (9 hours) estimated to reduce expenditures by $10,000, in principle. Carried Unanimously Moved by Mayor Jim Diodati Seconded by Councillor Mona Patel That Council APPROVE the addition of a licence fee to Sidewalk Café’s in the amount of $35 per square meter, estimated to increase revenue by $30,000 and the staff be directed to report back with any necessary amendments to by-laws and the Schedule of Fees, in principle. Carried Unanimously Moved by Mayor Jim Diodati Seconded by Councillor Wayne Thomson Page 4 of 8 Page 6 of 424 That Council APPROVE the addition of an application fee structure for Special Event Applications to assist with administrative costs in processing the application as follows: i.$100 per application from small events ii.$250 per application for medium events iii.$500 per application for large events estimated to increase revenue by $10,000 and that staff be directed to report back with any necessary amendments to by-laws and that Schedule of Fees, in principle. Carried Unanimously Moved by Councillor Lori Lococo Seconded by Councillor Mona Patel That Council APPROVE staff to charge the following fees for Preventable False Alarms as approved in the 2023 Schedule of Fees, estimated to increase revenue by $120,000: a. No charge for the first two alarms, written warning after second alarm b. $300 for the third alarm c. $400 for the fourth alarm d. $800 for the fifth alarm with the alarms being calculated based on the calendar year commencing January 1st, in principle. Carried Unanimously Moved by Councillor Wayne Campbell Seconded by Mayor Jim Diodati That Council acknowledge the approved fees for Training Ground Rentals as approved in the 2023 Schedule of Fees, estimated to increase revenue by $30,000, in principle: Carried Unanimously Moved by Councillor Mona Patel Seconded by Mayor Jim Diodati That Council APPROVE 2023 funding levels for Boards and Commissions, in principle, as follows for the: • Niagara Fall Public Library Board -$5,368,608 to $5,348,608. Carried (Councillor Campbelll and Lococo were opposed). Moved by Mayor Jim Diodati Seconded by Councillor Mona Patel Page 5 of 8 Page 7 of 424 That Council APPROVE 2023 funding levels for Boards and Commissions, in principle, as follows: i.Niagara Falls Illumination Board - $45,978 ii.Niagara District Airport Commission Operating - $190,014 iii.Niagara District Airport Commission Capital - $130,133 Carried Unanimously Moved by Councillor Mike Strange Seconded by Councillor Wayne Campbell That Council APPROVE 2023 funding levels for Fee for Service groups, included in the 2023 proposed tax supported operating budget, in principle, as follows: i.Animal Control Services - $556,670 ii.Boy’s & Girl’s Club - $211,149 iii.Downtown BIA (Santa Claus Parade & Sparkle Awards) - $22,000 iv.Firemen’s Park - $31,950 v.Niagara Falls Art Gallery - $28,000 vi.Niagara Falls Concert Band - $3,600 vii.Niagara Falls Ryerson Innovation Hub - $274,626 Carried Unanimously Moved by Councillor Wayne Thomson Seconded by Councillor Mona Patel That Council APPROVE 2023 funding level for St. John Ambulance Water Patrol totaling $32,900, in principle. Carried Unanimously 5.4. F-2023-03 Proposed 2023 Tax Supported Operating Budget Moved by Mayor Jim Diodati Seconded by Councillor Mike Strange That Council APPROVE a reduction of 50% of the Debt Placeholders Budget from a levy impact of $668,186 to $334,093 and furthermore; that Council Page 6 of 8 Page 8 of 424 APPROVE a reduction of 50% of the increase in the Fleet Replacement Reserve contribution from a levy impact of $1,547,601 to $773,801, reducing the transfer to Capital Special Reserves from $3,449,850 to $2,676,049, in principle. Carried Unanimously Moved by Councillor Mona Patel Seconded by Councillor Mike Strange That Council APPROVE a reduction of 50% of the proposed 1% Special Capital Levy from $787,254 to $393,627, in principle. Carried (Councillor Lococo was opposed). Moved by Councillor Mike Strange Seconded by Mayor Jim Diodati That Council APPROVE the hiring of 6 probationary Fire Fighters to backfill long term leaves of absence and that Council APPROVE a reduction of $200,000 from the Firefighter Suppression Overtime Budget from $1,700,000 to $1,500,000., in principle. Carried Unanimously 6. REPORTS 6.1. F-2023-08 Single Source Funding Application Services Moved by Councillor Lori Lococo Seconded by Councillor Mike Strange That Council APPROVE a single source procurement for funding application services with GrantMatch. Carried Unanimously 7. RATIFICATION OF IN-CAMERA a) Ratification of In-Camera Moved by Councillor Wayne Campbell Seconded by Councillor Mike Strange That there be direction to staff on how to proceed with employee negotiations by adjusting the labour budget by a $100,000 reduction. Carried Unanimously 8. BY-LAWS 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. Moved by Councillor Wayne Thomson Page 7 of 8 Page 9 of 424 Seconded by Councillor Mona Patel That the by-laws be read a first, second and third time and passed. Carried Unanimously 9. ADJOURNMENT a) Adjournment Moved by Councillor Wayne Thomson Seconded by Councillor Mona Patel That Council adjourn the meeting at 9:17 PM. Carried Unanimously Mayor City Clerk Page 8 of 8 Page 10 of 424 F-2023-09 Report Report to: Mayor and Council Date: January 31, 2023 Title: 2023 Parking Budget Recommendation(s) 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. 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. 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. Page 1 of 30 Page 11 of 424 Executive Summary On January 24, 2023 staff presented the 2023 draft parking budget with expenses and revenues each totaling $1,428,612. In 2022 the Parking Budget was not self sustaining and required a budget line item of a $421,017 (0.5% of the levy) transfer from the tax levy, through special purpose reserves, in order to balance. In 2023, the Parking Budget is still not self sustaining, however it is improved from 2022, requiring a a budget line item of a $237,412 (0.3% of the levy) transfer from the tax levy, through Special Purpose Reserves, in order to balance. This reduces the tax levy requirement by $183,605. In addition, during the presentation staff gave options to reduce expenditures or increase revenues as noted in the analysis section with estimated savings/revenue noted in the recommendations totaling $80,900. Council approved all of staff's recommendations in principle which further reduces the amount required from the levy by $80,900 from $237,412 to $156,512 (0.2% of the levy). This is good news for the parking budget and helps to bring it closer to being self sustaining again. Background At the January 24, 2023 Special Budget Meeting of Council, the 2023 Parking Budget was presented to Council along with recommendations to increase revenue and reduce expenditures. Council approved in principle seven (7) recommendations related to the parking budget including the options to increase revenue or reduce expenditures. Staff are asking that Council formally approve these recommendations tonight at the January 31, 2023 Special Budget Meeting of Council. Analysis Staff have reattached the following items from the January 24, 2023 Special Budget Meeting of Council for Council's reference: • 2023 Parking Budget Presentation • 2023 Parking Budget Summary • 2023 (Draft) Parking Budget On January 24, 2023 staff presented the 2023 draft parking budget with expenses and revenues each totaling $1,428,612. During the presentation staff gave the following options to reduce expenditures or increase revenues with estimated annual savings/revenue noted: 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] Page 2 of 30 Page 12 of 424 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] 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] 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 $80,900 in our savings estimate in the recommendations which Council approved in principle at the January 24, 2023 meeting. Staff are asking that Council formally approve these recommendations tonight at the January 31, 2023 Special Budget Meeting of Council. Financial Implications/Budget Impact On January 24, 2023 staff presented the 2023 draft parking budget with expenses and revenues each totaling $1,428,612. In 2022 the Parking Budget was not self sustaining and required a budget line item of $421,017 transfer from the levy, through special purpose reserves in order to balance. In 2023, the Parking Budget is still not self sustaining, however it is improved from 2022, requiring a a budget line item of $237,412 transfer from the levy through Special Purpose Reserves in order to balance. This reduces the tax levy requirement by $183,605. In addition, during the presentation staff gave options to reduce expenditures or increase revenues with estimated savings/revenue noted in the recommendations totaling $80,900. Council approved all of staff's recommendations in principle which further reduces the amount required from the levy by $80,900 from $237,412 to $156,512. This is good news for the parking budget and helps to bring it closer to being self sustaining again. Strategic/Departmental Alignment This report is consistent with the following Council strategic commitments: Page 3 of 30 Page 13 of 424 • 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 F-2023-09 - Presentation - 2023 Parking Budget 01.24.23 F-2023-09 - 2023 Parking Budget Summary F-2023-09 - 2023 (Draft) Parking Budget Written by: Tiffany Clark, Director of Finance Submitted by: Status: Jason Burgess, CAO Approved - 25 Jan 2023 Page 4 of 30 Page 14 of 424 2023 PARKING BUDGET J A N U A RY 2 4 , 2 0 2 3 Page 5 of 30Page 15 of 424 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 6 of 30Page 16 of 424 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 $14,700 surplus included in the budget Page 7 of 30Page 17 of 424 4 Future Parking Initiatives •Parking Strategic plan will help guide future rate setting, advising on required rates to meet future capital needs and financial sustainability. •Downtown Parking Study reviewing current and future demands to optimize parking rates •Explore parking revenue opportunities for large events at Niagara Falls Exchange2023 Parking BudgetPage 8 of 30Page 18 of 424 5 Parking 5 Year History 2023 Parking BudgetREVENUES 2022*2021 2020 2019 2018 Fines 456,711 241,443 307,004 479,243 381,159 Permits 138,982 124,481 144,556 147,418 140,514 User Fees 657,782 327,680 384,985 988,309 891,334 Total External Revenue (excl. safe restart grant) 1,253,475 693,604 836,544 1,614,970 1,413,007 Total Expenses (1,409,463)(1,360,650)(1,246,867)(1,391,772)(1,400,886) Net Surplus/ (Deficit)(155,988)(667,046)(410,323)223,198 12,121 *2022 year final year end entries not yet complete, figures subject to change -amounts as at Jan 20,2023 Page 9 of 30Page 19 of 424 6 Parking Budget Comparison -Revenues 2023 Parking BudgetREVENUES 2023 2022 VARIANCE ($) 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 10 of 30Page 20 of 424 7 Parking Budget Comparison -Expenses 2023 Parking BudgetEXPENSES 2023 2022 VARIANCE ($) VARIANCE (%) Salaries & Wages 421,458 461,328 (39,870)(8.64%) Employee Benefits 124,569 133,262 (8,693)(6.52%) Overtime 1,500 1,500 0 0.00% Materials 98,730 94,765 3,965 4,18% Contract Services 576,600 497,000 79,600 16.02% Rents & Financials 68,000 83,000 (15,000)(18.07%) Internal Transfers 137,755 190,772 (53,017)(27.79%) TOTAL 1,428,612 1,461,627 (33,015)(2.26%)Page 11 of 30Page 21 of 424 8 Parking Budget –by Responsibility Centre 2023 Parking BudgetRESPONSIBILITY CENTRE Surplus/ (Deficit) 2023 Surplus/ (Deficit) 2022 CHANGE ($) 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 12 of 30Page 22 of 424 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 13 of 30Page 23 of 424 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 14 of 30Page 24 of 424 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 15 of 30Page 25 of 424 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 16 of 30Page 26 of 424 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 17 of 30Page 27 of 424 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 18 of 30Page 28 of 424 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 19 of 30Page 29 of 424 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 20 of 30Page 30 of 424 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 21 of 30Page 31 of 424 182023 Parking BudgetTHANK YOU Questions?Page 22 of 30Page 32 of 424 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 23 of 30 Page 33 of 424 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 24 of 30 Page 34 of 424 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 25 of 30 Page 35 of 424 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 26 of 30 Page 36 of 424 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 27 of 30 Page 37 of 424 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 28 of 30 Page 38 of 424 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 29 of 30 Page 39 of 424 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 30 of 30 Page 40 of 424 REVISED BUDGET2023 PRESENTATION Tuesday, January 31, 2023 toCity Council PLAYING CATCH UP N e w Page 41 of 424 NIAGARA FALLS POSITIONED WELL As a high-value, high-amenities communitywith a very reasonablecost of living. MAINTAIN HIGH VALUE WHILE CATCHING UPON REQUIREMENTS Page 42 of 424 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 43 of 424 DISCUSSION ITEMS budget overview budget considerations budget perspective comparative taxes Page 44 of 424 Council's Cuts PREVIOUS RECOMMENDATIONS Staff's Suggested Taxes Staff suggested a tax increase of 10% Council made initial cuts totaling 26% of the suggested increases $7,842,143 10% increase Council's Reduced Increase to $5,829,016 26% reduction Non-Sustainable Cuts $334,093 debt place holder fleet reserve $773,801 This chart shows non-sustainable cuts, or funds that will be required in the future, as well as sustainable cuts that can have a long-term budget impact. Council also cut the infrastructure budget by 50% from 1% to o.5%Sustainable Savings $905,233 Page 45 of 424 Recommendation BUDGET OVERVIEW 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 $2,208,375 2023 New Positions $2,646,882 Boards & Commissions $413,780 Debt Placement $334,092 $773,800 Fleet Charge $1,329,117 Other TOTAL $83,796,933 Revised #s based on Council recommendations Total reduced to $83,796,933 from $85,810,060 Page 46 of 424 What would you pay 2023 Niagara Falls City portion of taxes will be below $3,000 for a $500K assessed value home. COMPARATIVE TAXES Niagara Falls will still be below comparables in St. Catharines and Welland. Niagara Falls 2022 City 7.4% Increase 0.5% Infrastructure 2023 City Niagara Falls will still be in the middle of all municipalities in Niagara Region, as will be demonstrated in the presentation. $500,000 assessment $197.94 $2,663.50 $249,000 assessment A. B.Niagara Falls 2022 City $1,326.42 7.4% Increase $98.58 0.5% Infrastructure $6.58 2023 City $1,431.58 $1,472.09 $2,874.66 $13.22 $2,956.49 Average Household Page 47 of 424 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 Pelham expected tax in 2023 is $2,938.10 and Niagara Falls $2,874.66 Page 48 of 424 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 49 of 424 BUDGET PERSPECTIVE Potential Suggestions $325,000 savings - new service level Reduce Arena Hours This chart shows a number of service level cuts that staff could implement to save costs These service level reductions would require a reduction in staff in order to make the savings sustainable $160,000 potential savings Roll Back Forestry Suggested Considerations The Alternative Approach Sidewalk Clearing of some sidewalks in BIAs Reduce Cemetery Service Levels Reduce by 56 hrs/ week = $100,000 savings $40,000 potential savings Page 50 of 424 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 51 of 424 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 52 of 424 F-2023-10 Report Report to: Mayor and Council Date: January 31, 2023 Title: 2023 Tax Supported Operating Budget Recommendation(s) 1. That Council APPROVE a reduction of $25,000 for the Niagara Falls Public Library Fee for Service request from $5,368,608 to $5,348,608. 2. That Council APPROVE 2023 funding levels for Boards and Commissions, as follows: a. Niagara Falls Illumination Board - $45,978 b. Niagara District Airport Commission Operating - $190,014 c. Niagara District Airport Commission Capital - $130,133 d. Niagara Fall Public Library Board - $5,348,608 3. That Council APPROVE 2023 funding levels for Fee for Service groups, as follows: a. Animal Control Services - $556,670 b. Boy’s & Girl’s Club - $211,149 c. Downtown BIA (Santa Claus Parade & Sparkle Awards) - $22,000 d. Firemen’s Park - $31,950 e. Niagara Falls Art Gallery - $28,000 f. Niagara Falls Concert Band - $3,600 g. Niagara Falls Ryerson Innovation Hub - $274,626 4. That Council APPROVE 2023 funding level for St. John Ambulance Water Patrol totaling $32,900. 5. That Council not APPROVE the closure of the Niagara Falls Lion’s outdoor pool located at 4981 Drummond Rd estimated to reduce expenditures by $65,000, and continue with its use in 2023. 6. That Council not APPROVE the closure of the EE Mitchelson outdoor pool located at 3750 Springdale Ave. estimated to reduce expenditures by $65,000, subject to a report coming back to Council that will detail any expenditures required to open the pool. 7. That Council APPROVE a reduction in Museum hours at the Battleground and Willoughby Museum’s estimated to reduce expenditures by $10,000. Page 1 of 321 Page 53 of 424 8. That Council APPROVE staff in increasing dry floor utilization at the Gale Centre during the summer, estimated to increase revenue by $15,000. 9. That Council APPROVE the reduction of Spooky Award prizes, paid advertising and transportation by 50% estimated to reduce expenditures by $3,000. 10. That Council APPROVE staff to work with Nustadia Media and add of 1-2 monitors at Recreation and Culture Facilities to display advertising estimated to increase revenue by $10,000. 11. That Council APPROVE a reduction in the City’s beautification service level to remove any Business Improvement Areas (BIAs) from the scope, estimated to reduce expenditures by $20,000. 12. That Council APPROVE a reduction in splash pad hours from 9:00am to 8:00pm (11 hours) to 10:30am to 7:30pm (9 hours) estimated to reduce expenditures by $10,000. 13. That Council APPROVE the addition of a licence fee to Sidewalk Café’s in the amount of $35 per square meter, estimated to increase revenue by $30,000 and the staff be directed to report back with any necessary amendments to by -laws and the Schedule of Fees. 14. That Council APPROVE the addition of an application fee structure for Special Event Applications to assist with administrative costs in processing the application as follows: a. $100 per application from small events b. $250 per application for medium events c. $500 per application for large events estimated to increase revenue by $10,000 and that staff be directed to report back with any necessary amendments to by-laws and that Schedule of Fees. 15. That Council APPROVE staff to charge the following fees for Preventable False Alarms as approved in the 2023 Schedule of Fees, estimated to increase revenue by $120,000: a. No charge for the first two alarms, written warning after second alarm b. $300 for the third alarm c. $400 for the fourth alarm d. $800 for the fifth alarm with the alarms being calculated based on the calendar year commencing January 1st. Page 2 of 321 Page 54 of 424 16. That Council acknowledge the approved fees for Training Ground Rentals as approved in the 2023 Schedule of Fees, estimated to increase revenue by $30,000. 17. That Council APPROVE a reduction of 50% of the Debt Placeholders Budget from a levy impact of $668,186 to $334,093. 18. That Council APPROVE a reduction of 50% of the increase in the Fleet Replacement Reserve contribution from a levy impact of $1,547,601 to $773,801, reducing the transfer to Capital Special Reserves from $3,449,850 to $2,676,049. 19. That Council APPROVE the hiring of 6 probationary Fire Fighters to backfill long term leaves of absence and that Council APPROVE a reduction of $200,000 from the Firefighter Suppression Overtime Budget from $1,700,000 to $1,500,000. 20. That Council APPROVE a 2023 tax levy increase related to operating revenues and expenditures of $5,829,016. 21. That Council APPROVE a reduction of 50% of the proposed 1% Special Capital Levy from $787,254 to $393,627. 22. That Council APPROVE the additional Special Capital Levy of $393,627 as an addition to the Capital Levy to fund Asset Management initiatives as mandated by the Province of Ontario. 23. That Council APPROVE the 2023 Tax Supported Operating Budget with a Net Levy Requirement of $84,948,020 inclusive of the additional Special Capital Levy. Executive Summary On January 24, 2023 staff presented the 2023 draft Tax Supported Operating Budget with revenues totaling $143,333,690 and expenses totaling $151,175,833 resulting in a proposed deficit of $7,842,143 to be added to the taxation levy, which represents a 10% increase. In addition, staff recommended an additional 1.0% Special Capital Levy be approved. As noted below in the background section Council approved a number of recommendations, some approved, and some approved in principle, resulting in a total reduction to the proposed deficit of $2,013,127 from $7,842,143 to $5,829,016 which represents a 7.4% increase to the levy. In addition Council approved in principle a reduction to the Special Capital levy of 50% from $787,254 to $393,627 resulting in a 0.50% Special Capital Levy. Page 3 of 321 Page 55 of 424 A 7.4% increase to the levy plus an additional 0.5% capital levy results in the following impacts to the taxpayer: 1. $249,000 residential assessment (which represents the average household) increases City taxes by $8.76/month or $105/year from $1,326 to $1,432. 2. $500,000 residential assessment increases City taxes by $17.60/month or $211/year from $2,664 to $2,875 per year. 3. $1,000,000 commercial assessed property increases taxes by $61.06/month or $733/year from $9,242 to $9,975 per year. Staff are asking that Council formally approve the recommendations made in principle at the January 24, 2023 meeting tonight at the January 31, 2023 Special Budget Meeting of Council as well as approving the budget in it's entirety. Background On January 24, 2023 staff presented the 2023 draft Tax Supported Operating Budget with revenues totaling $143,333,690 and expenses totaling $151,175,833 resultin g in a proposed deficit of $7,842,143 to be added to the taxation levy, which represents a 10% increase. In addition, staff recommended an additional 1.0% Special Capital Levy be approved. During the January 17, 2023 Council meeting, Council approved a reallocation of funding for Social Service grants from $389,083 being levied on the taxpayer to $150,000 being levied on the taxpayer with an additional $350,000 to be allocated from OLG funding. This resulted in a reduction to the proposed deficit of $239,083 as illustrated in Attachment 1 (#1). During the January 17, 2023 Council meeting, Council approved moving to a per event fee of $75 for the Town Crier and the City Historian resulting in a reduction to the proposed deficit of $2,250 as illustrated in Attachment 1 (#2). During the January 24, 2023 in camera meeting, Council approved a recommendation to reduce the labour budget by $100,000 which was then ratified in open session, which reduces the proposed deficit by $100,000 as illustrated in Attachment 1 (#3). During the January 24, 2023 open meeting Council was presented with numerous budget saving and revenue generating options totaling $80,900 relating to the 2023 Parking Budget, which reduces the proposed deficit by $80,900 as illustrated in Attachment 1 (#4). During the January 24, 2023 open meeting Council was presented with numerous budget saving and revenue generating options as indicated on Attachment 15 of report Page 4 of 321 Page 56 of 424 F-2023-03 (attached). Council approved several of these options in principle resulting in a reduction to the proposed deficit of $258,000 as illustrated in Attachment 1 (#6 to #15) During the January 24, 2023 open meeting Council made the following additional motions in principle: • Reduce the Library Fee for Service request by $25,000 (Attachment 1 - #5) • Reduce the Debt Placeholder budget by 50% or $334,093 (Attachment 1 - #16) • Reduce the increase in the Fleet Replacement Reserve Contribution by 50% or $773,801 (Attachment 1 - #17) • Approve the hiring of 6 probationary Fire Fighters and reduce the Fire Fighter Suppression Overtime budget by $200,000 (Attachment 1 - #18) These additional motions result in an additional reduction to the proposed deficit of $1,332,894. Lastly, during the January 24, 2023 open meeting Council appro ved in principle a reduction of 50% to the proposed 1% Special Capital Levy from $787,254 to $393,627 resulting in a reduction of $393,627 representing a 0.5% Special Capital Levy. Staff are asking that Council formally approve the recommendations made in principle tonight at the January 31, 2023 Special Budget Meeting of Council. Financial Implications/Budget Impact On January 24, 2023 staff presented the 2023 draft Tax Supported Operating Budget with revenues totaling $143,333,690 and expenses totaling $151,175,833 resulting in a proposed deficit of $7,842,143 to be added to the taxation levy, which represents a 10% increase. In addition, staff recommended an additional 1.0% Special Capital Levy be approved. As noted above in the background section Council approved a number of recommendations, some approved, and some approved in principle, resulting in a total reduction to the proposed deficit of $2,013,127 from $7,842,143 to $5,829,016 which represents a 7.4% increase to the levy. In addition Council approved in principle a reduction to the Special Capital levy of 50% from $787,254 to $393,627 resulting in a 0.50% Special Capital Levy. A 7.4% increase to the levy plus an additional 0.5% capital levy results in the following impacts to the taxpayer: Page 5 of 321 Page 57 of 424 1. $249,000 residential assessment (which represents the average household) increases City taxes by $8.76/month or $105/year from $1,326 to $1,432. 2. $500,000 residential assessment increases City taxes by $17.60/month or $211/year from $2,664 to $2,875 per year. 3. $1,000,000 commercial assessed property increases taxes by $61.06/month or $733/year from $9,242 to $9,975 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 F-2023-10 - Attachment 1 - 2023 Tax Supported Operating Budget Running Deficit Total F-2023-10 - Presentation - 2023 Tax Supported Operating Budget F-2023-10 - Copy of F-2023-03 Proposed 2023 Tax Supported Operating Budget Report F-2023-10 - 2023 (draft) Operating Budget - MEDIA Written by: Tiffany Clark, Director of Finance Submitted by: Status: Jason Burgess, CAO Approved - 25 Jan 2023 Page 6 of 321 Page 58 of 424 Attachment 1 F-2023-10 January 31, 2023 Item Amount Levy % Deficit as presented, January 24, 2023 (F-2023-03)7,842,143 10.0% 1 Social Service Grant Funding Reallocation (approved Jan 17/23)(239,083)(0.3)% 2 Honorarium Reductions (approved Jan 17/23)(2,250)(0.0)% 3 Adjustment to Labour Budget (100,000)(0.1)% 4 Approval of Parking Revenue Generating Options (80,900)(0.1)% 5 Library reduction (25,000)(0.0)% 6 Museum hours reduction (10,000)(0.0)% 7 Gale - Dry Floor Space Utilization (15,000)(0.0)% 8 Spooky Awards Reduction (3,000)(0.0)% 9 Lobby Advertising Gale/MacBain (10,000)(0.0)% 10 Beautification scope change to BIA areas (20,000)(0.0)% 11 Splash pad hours change (10,000)(0.0)% 12 Sidewalk Café Licence Fee (30,000)(0.0)% 13 Special Events Admin Fee (10,000)(0.0)% 14 Preventable False Alarm Charges (120,000)(0.2)% 15 Fire Training Ground Rental Charges (30,000)(0.0)% 16 50% Reduction in Debt Placeholder Budget (334,093)(0.4)% 17 50% Reduction in Fleet Replacement Reserve (773,801)(1.0)% 18 Reduction in Fire Overtime Budget (200,000)(0.3)% Total 5,829,016 7.4% + 0.5% Capital Levy 2023 Tax Supported Operating Budget Running Deficit Total Page 7 of 321Page 59 of 424 BUDGET2023 PRESENTATION Tuesday, January 24, 2023 toCity Council PLAYING CATCH UPPage 8 of 321Page 60 of 424 NIAGARA FALLS POSITIONED WELL As a high-value, high-amenities communitywith a very reasonablecost of living. MAINTAIN HIGH VALUE WHILE CATCHING UPON REQUIREMENTS Page 9 of 321Page 61 of 424 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 10 of 321Page 62 of 424 DISCUSSION ITEMS budget overview budget considerations increase in perspective 2024 issues to tackle budget recommendations Page 11 of 321Page 63 of 424 BUDGET OVERVIEW Page 12 of 321Page 64 of 424 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 13 of 321Page 65 of 424 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 14 of 321Page 66 of 424 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 15 of 321Page 67 of 424 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 16 of 321Page 68 of 424 BUDGET CONSIDERATIONS Page 17 of 321Page 69 of 424 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 challengesPage 18 of 321Page 70 of 424 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 19 of 321Page 71 of 424 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 20 of 321Page 72 of 424 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 21 of 321Page 73 of 424 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 22 of 321Page 74 of 424 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 23 of 321Page 75 of 424 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 24 of 321Page 76 of 424 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 25 of 321Page 77 of 424 BUDGET RECOMMENDATIONS Page 26 of 321Page 78 of 424 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 27 of 321Page 79 of 424 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 28 of 321Page 80 of 424 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 29 of 321Page 81 of 424 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 30 of 321Page 82 of 424 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 31 of 321Page 83 of 424 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 32 of 321Page 84 of 424 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 33 of 321Page 85 of 424 Region 45% City 39% Education 11% Region - Waste Management 4% COMPARATIVE TAXES Breakdown of Taxes Collected Page 34 of 321Page 86 of 424 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 35 of 321Page 87 of 424 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 36 of 321Page 88 of 424 BUDGET PERSPECTIVE Page 37 of 321Page 89 of 424 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 38 of 321Page 90 of 424 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 39 of 321Page 91 of 424 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 40 of 321Page 92 of 424 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 41 of 321Page 93 of 424 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 42 of 321Page 94 of 424 FUTURE BUDGET ISSUES TO TACKLE Page 43 of 321Page 95 of 424 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 44 of 321Page 96 of 424 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 45 of 321Page 97 of 424 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 46 of 321Page 98 of 424 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 47 of 321Page 99 of 424 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 48 of 321Page 100 of 424 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 49 of 321Page 101 of 424 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 50 of 321Page 102 of 424 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 Page 1 of 86Page 51 of 321 Page 103 of 424 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. Page 2 of 86Page 52 of 321 Page 104 of 424 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. Page 3 of 86Page 53 of 321 Page 105 of 424 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 Page 4 of 86Page 54 of 321 Page 106 of 424 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 Page 5 of 86Page 55 of 321 Page 107 of 424 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: Page 6 of 86Page 56 of 321 Page 108 of 424 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. Page 7 of 86Page 57 of 321 Page 109 of 424 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 Page 8 of 86Page 58 of 321 Page 110 of 424 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. Page 9 of 86Page 59 of 321 Page 111 of 424 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. Page 10 of 86Page 60 of 321 Page 112 of 424 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. Page 11 of 86Page 61 of 321 Page 113 of 424 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. Page 12 of 86Page 62 of 321 Page 114 of 424 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 Page 13 of 86Page 63 of 321 Page 115 of 424 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. Page 14 of 86Page 64 of 321 Page 116 of 424 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 Page 15 of 86Page 65 of 321 Page 117 of 424 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. Page 16 of 86Page 66 of 321 Page 118 of 424 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 Page 17 of 86Page 67 of 321 Page 119 of 424 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 Page 18 of 86Page 68 of 321 Page 120 of 424 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 Page 19 of 86Page 69 of 321 Page 121 of 424 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 Page 20 of 86Page 70 of 321 Page 122 of 424 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 Page 21 of 86Page 71 of 321 Page 123 of 424 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%) Page 22 of 86Page 72 of 321 Page 124 of 424 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% Page 23 of 86Page 73 of 321 Page 125 of 424 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% Page 24 of 86Page 74 of 321 Page 126 of 424 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% Page 25 of 86Page 75 of 321 Page 127 of 424 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 Page 26 of 86Page 76 of 321 Page 128 of 424 ADMINISTRATIVE SERVICES - Continued Information Services 143010 Information Software Services 143020 Information Hardware Services Legal Services 124000 Corporate Legal Services Communications 134000 Communications Page 27 of 86Page 77 of 321 Page 129 of 424 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] Page 28 of 86Page 78 of 321 Page 130 of 424 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% Page 29 of 86Page 79 of 321 Page 131 of 424 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 Page 30 of 86Page 80 of 321 Page 132 of 424 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 86Page 81 of 321 Page 133 of 424 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 86Page 82 of 321 Page 134 of 424 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 86Page 83 of 321 Page 135 of 424 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 86Page 84 of 321 Page 136 of 424 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 86Page 85 of 321 Page 137 of 424 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 Page 36 of 86Page 86 of 321 Page 138 of 424 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 86Page 87 of 321 Page 139 of 424 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 86Page 88 of 321 Page 140 of 424 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 86Page 89 of 321 Page 141 of 424 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 86Page 90 of 321 Page 142 of 424 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 86Page 91 of 321 Page 143 of 424 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 86Page 92 of 321 Page 144 of 424 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 86Page 93 of 321 Page 145 of 424 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 86Page 94 of 321 Page 146 of 424 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 86Page 95 of 321 Page 147 of 424 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 86Page 96 of 321 Page 148 of 424 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 86Page 97 of 321 Page 149 of 424 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 86Page 98 of 321 Page 150 of 424 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 86Page 99 of 321 Page 151 of 424 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 86Page 100 of 321 Page 152 of 424 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 86Page 101 of 321 Page 153 of 424 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 Page 52 of 86Page 102 of 321 Page 154 of 424 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 86Page 103 of 321 Page 155 of 424 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] Page 54 of 86Page 104 of 321 Page 156 of 424 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 86Page 105 of 321 Page 157 of 424 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% Page 56 of 86Page 106 of 321 Page 158 of 424 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% Page 57 of 86Page 107 of 321 Page 159 of 424 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 Page 58 of 86Page 108 of 321 Page 160 of 424 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% Page 59 of 86Page 109 of 321 Page 161 of 424 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 86Page 110 of 321 Page 162 of 424 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% Page 61 of 86Page 111 of 321 Page 163 of 424 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 86Page 112 of 321 Page 164 of 424 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 Page 63 of 86Page 113 of 321 Page 165 of 424 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%) Page 64 of 86Page 114 of 321 Page 166 of 424 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 Page 65 of 86Page 115 of 321 Page 167 of 424 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%) Page 66 of 86Page 116 of 321 Page 168 of 424 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! Page 67 of 86Page 117 of 321 Page 169 of 424 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% Page 68 of 86Page 118 of 321 Page 170 of 424 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! Page 69 of 86Page 119 of 321 Page 171 of 424 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 Page 70 of 86Page 120 of 321 Page 172 of 424 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 Page 71 of 86Page 121 of 321 Page 173 of 424 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 86Page 122 of 321 Page 174 of 424 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 86Page 123 of 321 Page 175 of 424 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 86Page 124 of 321 Page 176 of 424 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 86Page 125 of 321 Page 177 of 424 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 126 of 321Page 178 of 424 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 127 of 321Page 179 of 424 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 128 of 321Page 180 of 424 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 129 of 321Page 181 of 424 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 130 of 321Page 182 of 424 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 131 of 321Page 183 of 424 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 $1,085,835 not currently included in the capital budget in order to be operational. Staff recommend closing the pool and demolishing the facility allowing for that space to be repurposed for a different park use. Upon review of Municipal Recreation Master Plans the adopted provisional standard for outdoor aquatic facilities is 1:50,000. Several municipalities are moving away from providing outdoor pools due to the high operating costs and short two-month season. The City of Niagara Falls is well above the provincial standard. If two pool complexes were closed, the City would still fall above the standard provision level of 1:50,000. (65,000)(0.08)% 3 Museum summer hours reduction Battleground and Willoughby Museum operate solely in the summer season with the supports of summer students. Willoughby operates along the Parkway and tells the rural history of Niagara Falls out a one-room school house leased from the Niagara Parks Commission. Battle Ground Hotel is situated on the Lundy's Lane Battlefield and tells the tourism history and War of 1812 story in our community. Hours could be reduced in the summer to provide cost savings. (10,000)(0.01)% 2023 Budget Options for Additional Revenue or Cost Savings Page 82 of 86Page 132 of 321Page 184 of 424 Attachment 15 -2023 Budget Saving Options F-2023-03 January 24, 2023 Budget Option Brief Description Anticipated Revenue or Cost Savings ($) 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. ($2,000) (75,000)(0.10)% 6 Social Service Grant Reductions As outlined in F-2023-03 Fee for Services, Board and Commissions, Grants and Honorariums report on the January 17, 2023 agenda (240,000)(0.30)% 7 Spooky Awards Reduction Reduce the overall costs by 50%, reducing the prizes, paid advertising, transportation and awards. (3,000)(0.00)% 8 Advertising Gale/MacBain Lobby's Install 1-2 monitors at R&C Facilities, work with Nustadia Recreation. Nustadia Media builds on existing facility revenues through the creation of arena advertising programs, securing local and national advertisers. Currently Nustadia Media offers advertisers direct contact to over 25 million potential clients throughout our inventory of over 200 arenas across Canada. (10,000)(0.01)%Page 83 of 86Page 133 of 321Page 185 of 424 Attachment 15 -2023 Budget Saving Options F-2023-03 January 24, 2023 Budget Option Brief Description Anticipated Revenue or Cost Savings ($) 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 $30,000 in this chart. There are also anti-bonusing provisions to consider with this item. (30,000)(0.04)%Page 84 of 86Page 134 of 321Page 186 of 424 Attachment 15 -2023 Budget Saving Options F-2023-03 January 24, 2023 Budget Option Brief Description Anticipated Revenue or Cost Savings ($) 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 135 of 321Page 187 of 424 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 86Page 136 of 321 Page 188 of 424 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 137 of 321 Page 189 of 424 11 Planning &Building Services 12 Business Development Services Page 138 of 321 Page 190 of 424 Index OVERALL SUMMARY Overall Summary of Revenue &Expenses Overall Revenue &Expense Summary Overall of Rev &Exp Summary Less 2022 Transit Budget Page 139 of 321 Page 191 of 424 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 140 of 321 Page 192 of 424 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 141 of 321 Page 193 of 424 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 142 of 321 Page 194 of 424 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 143 of 321 Page 195 of 424 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 144 of 321 Page 196 of 424 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 145 of 321 Page 197 of 424 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 146 of 321 Page 198 of 424 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 147 of 321 Page 199 of 424 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 148 of 321 Page 200 of 424 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 149 of 321 Page 201 of 424 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 150 of 321 Page 202 of 424 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 151 of 321 Page 203 of 424 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 152 of 321 Page 204 of 424 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 153 of 321 Page 205 of 424 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 154 of 321 Page 206 of 424 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 155 of 321 Page 207 of 424 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 156 of 321 Page 208 of 424 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 157 of 321 Page 209 of 424 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 158 of 321 Page 210 of 424 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 159 of 321 Page 211 of 424 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 160 of 321 Page 212 of 424 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 161 of 321 Page 213 of 424 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 162 of 321 Page 214 of 424 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 163 of 321 Page 215 of 424 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 164 of 321 Page 216 of 424 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 165 of 321 Page 217 of 424 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 166 of 321 Page 218 of 424 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 167 of 321 Page 219 of 424 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 168 of 321 Page 220 of 424 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 169 of 321 Page 221 of 424 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 170 of 321 Page 222 of 424 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 171 of 321 Page 223 of 424 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 172 of 321 Page 224 of 424 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 173 of 321 Page 225 of 424 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 174 of 321 Page 226 of 424 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 175 of 321 Page 227 of 424 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 176 of 321 Page 228 of 424 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 177 of 321 Page 229 of 424 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 178 of 321 Page 230 of 424 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 179 of 321 Page 231 of 424 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 180 of 321 Page 232 of 424 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 181 of 321 Page 233 of 424 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 182 of 321 Page 234 of 424 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 183 of 321 Page 235 of 424 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 184 of 321 Page 236 of 424 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 185 of 321 Page 237 of 424 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 186 of 321 Page 238 of 424 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 187 of 321 Page 239 of 424 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 188 of 321 Page 240 of 424 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 189 of 321 Page 241 of 424 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 190 of 321 Page 242 of 424 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 191 of 321 Page 243 of 424 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 192 of 321 Page 244 of 424 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 193 of 321 Page 245 of 424 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 194 of 321 Page 246 of 424 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 195 of 321 Page 247 of 424 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 196 of 321 Page 248 of 424 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 197 of 321 Page 249 of 424 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 198 of 321 Page 250 of 424 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 199 of 321 Page 251 of 424 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 200 of 321 Page 252 of 424 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 201 of 321 Page 253 of 424 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 202 of 321 Page 254 of 424 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 203 of 321 Page 255 of 424 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 204 of 321 Page 256 of 424 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 205 of 321 Page 257 of 424 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 206 of 321 Page 258 of 424 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 207 of 321 Page 259 of 424 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 208 of 321 Page 260 of 424 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 209 of 321 Page 261 of 424 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 210 of 321 Page 262 of 424 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 211 of 321 Page 263 of 424 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 212 of 321 Page 264 of 424 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 213 of 321 Page 265 of 424 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 214 of 321 Page 266 of 424 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 215 of 321 Page 267 of 424 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 216 of 321 Page 268 of 424 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 217 of 321 Page 269 of 424 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 218 of 321 Page 270 of 424 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 219 of 321 Page 271 of 424 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 220 of 321 Page 272 of 424 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 221 of 321 Page 273 of 424 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 222 of 321 Page 274 of 424 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 223 of 321 Page 275 of 424 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 224 of 321 Page 276 of 424 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 225 of 321 Page 277 of 424 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 226 of 321 Page 278 of 424 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 227 of 321 Page 279 of 424 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 228 of 321 Page 280 of 424 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 229 of 321 Page 281 of 424 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 230 of 321 Page 282 of 424 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 231 of 321 Page 283 of 424 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 232 of 321 Page 284 of 424 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 233 of 321 Page 285 of 424 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 234 of 321 Page 286 of 424 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 235 of 321 Page 287 of 424 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 236 of 321 Page 288 of 424 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 237 of 321 Page 289 of 424 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 238 of 321 Page 290 of 424 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 239 of 321 Page 291 of 424 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 240 of 321 Page 292 of 424 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 241 of 321 Page 293 of 424 Index MUNICIPAL WORKS -TRANSPORTATION SERVICES Summary of Municipal Works -Transportation Services Traffic Control Traffic Signs Traffic Signals Railway Maintenance Page 242 of 321 Page 294 of 424 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 243 of 321 Page 295 of 424 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 244 of 321 Page 296 of 424 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 245 of 321 Page 297 of 424 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 246 of 321 Page 298 of 424 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 247 of 321 Page 299 of 424 Index MUNICIPAL WORKS -PARKS &ATHLETIC FIELDS Summary of Municipal Works -Parks &Athletic Fields Parks Athletic Fields Landscape Design Page 248 of 321 Page 300 of 424 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 249 of 321 Page 301 of 424 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 250 of 321 Page 302 of 424 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 251 of 321 Page 303 of 424 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 252 of 321 Page 304 of 424 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 253 of 321 Page 305 of 424 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 254 of 321 Page 306 of 424 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 255 of 321 Page 307 of 424 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 256 of 321 Page 308 of 424 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 257 of 321 Page 309 of 424 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 258 of 321 Page 310 of 424 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 259 of 321 Page 311 of 424 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 260 of 321 Page 312 of 424 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 261 of 321 Page 313 of 424 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 262 of 321 Page 314 of 424 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 263 of 321 Page 315 of 424 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 264 of 321 Page 316 of 424 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 265 of 321 Page 317 of 424 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 266 of 321 Page 318 of 424 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 267 of 321 Page 319 of 424 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 268 of 321 Page 320 of 424 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 269 of 321 Page 321 of 424 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 270 of 321 Page 322 of 424 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 271 of 321 Page 323 of 424 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 272 of 321 Page 324 of 424 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 273 of 321 Page 325 of 424 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 274 of 321 Page 326 of 424 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 275 of 321 Page 327 of 424 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 276 of 321 Page 328 of 424 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 277 of 321 Page 329 of 424 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 278 of 321 Page 330 of 424 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 279 of 321 Page 331 of 424 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 280 of 321 Page 332 of 424 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 281 of 321 Page 333 of 424 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 282 of 321 Page 334 of 424 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 283 of 321 Page 335 of 424 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 284 of 321 Page 336 of 424 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 285 of 321 Page 337 of 424 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 286 of 321 Page 338 of 424 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 287 of 321 Page 339 of 424 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 288 of 321 Page 340 of 424 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 289 of 321 Page 341 of 424 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 290 of 321 Page 342 of 424 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 291 of 321 Page 343 of 424 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 292 of 321 Page 344 of 424 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 293 of 321 Page 345 of 424 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 294 of 321 Page 346 of 424 Index RECREATION &CULTURE -CEMETERIES Summary of Recreation &Culture -Cemeteries Cemeteries Cemeteries Grounds Maint Cemetery Facilities Cemetery Burial Services Cemetery Development Cemetery Administration Page 295 of 321 Page 347 of 424 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 296 of 321 Page 348 of 424 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 297 of 321 Page 349 of 424 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 298 of 321 Page 350 of 424 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 299 of 321 Page 351 of 424 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 300 of 321 Page 352 of 424 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 301 of 321 Page 353 of 424 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 302 of 321 Page 354 of 424 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 303 of 321 Page 355 of 424 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 304 of 321 Page 356 of 424 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 305 of 321 Page 357 of 424 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 306 of 321 Page 358 of 424 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 307 of 321 Page 359 of 424 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 308 of 321 Page 360 of 424 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 309 of 321 Page 361 of 424 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 310 of 321 Page 362 of 424 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 311 of 321 Page 363 of 424 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 312 of 321 Page 364 of 424 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 313 of 321 Page 365 of 424 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 314 of 321 Page 366 of 424 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 315 of 321 Page 367 of 424 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 316 of 321 Page 368 of 424 Index BUSINESS DEVELOPMENT SERVICES Summary of Business Development Services Business Development Niagara Falls Ryerson Innovation Hub Small Business Enterprise Centre Page 317 of 321 Page 369 of 424 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 318 of 321 Page 370 of 424 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 319 of 321 Page 371 of 424 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 320 of 321 Page 372 of 424 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 321 of 321 Page 373 of 424 ———1 -—.—uwannarm‘s (Arman »-um Assucmnou January 30,2023 Mayor Diodati and members of council: We are writing to express our concern with the proposed property tax increase. we appreciate that the city has depleted some cash reserves during the pandemic and is findingdifficultyinmaintainingservices,and balancing the budget.However,the hotel industry cannot absorbalargetaxincreaseatthisstageoftheslowsustainedrecovery. In normal times,Hotels paya high tax rate,a much higher rate than other sectors...all major hotels in ——'we \.I|.y pay as mucn per room in property tax as the average single family home. Let me refresh council that hotels have been paying dramatically inflated taxes for the last three years.The last assessment year was 2016,back when hotels were generating revenue and contribution to debtservice.The province was supposed to have an assessment adjustment in 2020,which would haveloweredthesetaxessubstantially,but chose to freeze the current tax rates,during the pandemic resulting in hotels having to pay taxes on revenue it had not earned,(appraisal rates are largely basedonrevenuestream)..We are not paving um uc nu:manzeu unnl..,,...........s muareassessmentisconductedbyMPAC.Hotels are being disproportionately and unfairly taxed now,while trying to claw our way back from pandemic. It is not "business as usual." We ask that council reconsider this large tax increase,and keep the status quo for 2023. Destination Canada forecasts that it will take several years to realize pre-pandemic You are well aware that,we are the citwslargest private sector employer,and one of the city/s largest tax contributors,and the stakeholders are working creatively to weather the next few years,to get backinpositivecontributionmade. We appreciate your understanding and consideration for this request, Sincerely A Douglas Birrell 6815 Stanley Ave,Niagara Falls,Ontario L2G 3V9 www.niagarafallshotelassociatlan.ca Page 374 of 424 The Official Opposition Party to The City of Niagara Falls Council Do not alter this document 31-01-2023-02 Saturday, January 28, 2023 Attachment 7 - Transit Services Reports Council, etc. How does the Region's ask affect the City's ask for benefit funds. Page 375 of 424 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 376 of 424 The Official Opposition Party to The City of Niagara Falls Council Do not alter this document 31-01-2023-03 Monday, January 30, 2023 Budget Report Council, Is it the intention of Council to not address the $10 million ask from Niagara Health during the Budget meetings? Only one councilor has brought it up and the remaining have refrained from commenting. $10 million compared to a $77 million tax levy represents a 13% tax increase. I suspect this council will not address the ask because to do so would bring too much attention to it at this time and will "discuss it" at a later date. In all likelihood it has already tentatively been approved. It will be less than the maximum ask, will be financed by a debenture and will be on condition that no further asks occur. This way it can be presented as though council compromised between a need for our community and the burden on tax payers. That the cost will be spread over many years, financed by generations of tax payers and the asks will have a finality to them. I further predict specifically it will be for $7.5 million and it will be financed by a 7.5% 25 year debenture. This will result in a $562,500 interest and a mandatory reserve fund of $300,000 (to pay off the principal when it comes due) added as a special tax levy for the next 25 years. By my calculations the total cost to taxpayers will be in the realm of $21.5 Million dollars to finance a $7.5 million dollar ask that the taxpayers of Niagara Falls should not have to bear. Page 377 of 424 Here we have a council debating the financial impact of a $65,000 pool and totally disregarding a nearly million dollar generational tax levy implication. The Mayor has indicated that it is his personal goal to see the Hospital realized. Fixations such as these are reminiscent of councilors Thompson's 40 year crusade to transform the Downtown Core. In that instance the city nearly non-conformed the entire downtown in the process. (Prevented with much effort by myself). Of course the words that come out of the Mayors mouth sound reasonable, he is a career politician after all and knows exactly what to say (and not say), but I can't help to feel that this fixation to realize the hospital will costs the tax payers an astronomical amount. There are three new Councilors this term, one would think new blood would be all over this, do you not have anything to say? This is an operational budget meeting after all and the Hospital ask is a currently proposed operational expense. 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 378 of 424 The Official Opposition Party to The City of Niagara Falls Council Do not alter this document 31-01-2023-04 Monday, January 30, 2023 Budget Report 2 Council, Attached is the City of Brantford's 2021 Annual Report and Consolidated Financial Statements. This is a city with a population similar to Niagara Falls. This is the kind of information needed to discuss budgets yet our city can't produce this information during their presentation. What does that say about Niagara Falls. Perhaps it is time to reevaluate who does the city's INDEPENDENT AUDITORS' REPORT. Our CAO has admitted failures on these matters after all. Check out Brantford's accounting policies, seems like this city already has what we need. I would really like to see our city's financial health compared to Brantford's. You keep referencing reserves, transfer too, transfer from, top up, create new ones but no one can produce information on them. How many do we have, what are they for, what are the balances of each? As a taxpayer I want to know this during the budget session, should you not attach all relevant documents referenced? If I lived in Brantford I would just look at #24. They even have Social Housing, does Niagara falls? Niagara falls is willing to set aside moneys for a C.I.P. but do we have an Affordable Housing reserve? What about the grants we get? Brantford residents can just look at #22. Is this what GrantMatch has access too? Page 379 of 424 Page 380 of 424 Leader of the Official Opposition (Chef de l'Opposition officielle) Joedy Burdett 4480 Bridge Street, Niagara Falls, L2E 2R7 Page 381 of 424 (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 382 of 424 Corporation of the City of Brantford December 31, 2021 Page 383 of 424 INDEPENDENT AUDITORS' REPORT To the Members of Council, Inhabitants and Ratepayers of The Corporation of the City of Brantford Opinion We have audited the consolidated financial statements of The Corporation of the City of Brantford (the 'City'), which comprise the consolidated statement of financial position as at December 31, 2021, and the consolidated statements of operations, change in net financial assets and cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the City as at December 31, 2021, and its consolidated results of operations, its consolidated changes in net financial assets, and its consolidated cash flows for the year then ended in accordance with Canadian public sector accounting standards. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of Financial Statements section of our report. We are independent of the City in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, management is responsible for assessing the City’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless management either intends to liquidate the City or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City's financial reporting process. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Brantford • Hagersville • Simcoe • Delhi • Norwich • Tillsonburg • Port Dover Page 384 of 424 · Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. · Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. · Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. · Conclude on the appropriateness of management's use of the going concern basis of accounting, and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the City’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the City to cease to continue as a going concern. · Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. · Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group Entity to express an audit opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we may identify during our audit. May 31, 2022 CHARTERED PROFESSIONAL ACCOUNTANTS Brantford, Ontario Licensed Public Accountants Page 385 of 424 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at December 31 2021 $ 2020 $ FINANCIAL ASSETS Cash and cash equivalents 74,055,758 120,993,566 Taxes receivable (Note 4)4,335,476 5,953,852 Accounts and grants receivable (Note 5)22,871,609 19,005,181 Inventories held for resale 53,162 50,615 Land held for resale 1,213,032 439,684 Investments (Note 6)350,054,682 254,892,908 Investment in Brantford Energy Corporation (Note 8)50,382,468 46,853,900 Note receivable - Brantford Power Inc. (Note 8)24,189,168 24,189,168 Note receivable - Brantford Hydro Inc. (Note 8)1,303,335 1,303,335 Total Financial Assets 528,458,690 473,682,209 LIABILITIES Accounts payable and accrued liabilities (Note 7)62,150,363 67,603,504 Deferred revenues - obligatory reserve funds (Note 9)114,920,303 106,617,125 Vested sick leave (Note 10)3,419,191 3,330,596 Post-employment/retirement benefits (Note 10)21,649,786 20,616,586 Accrued interest on long term liabilities 525,557 518,893 Landfill closure and post-closure liability (Note 11)39,120,054 32,358,402 Contaminated sites liability (Note 12)13,984,813 5,004,338 Boundary adjustment liability (Note 13)9,742,286 11,991,111 Long-term commitments payable (Note 14)2,084,000 2,605,000 Net long-term liabilities (Note 15)70,459,109 64,989,838 Total Liabilities 338,055,462 315,635,393 NET FINANCIAL ASSETS 190,403,228 158,046,816 NON-FINANCIAL ASSETS Tangible capital assets (net) (Schedule 1)806,389,863 774,044,601 Inventories 667,677 720,171 Prepaid expenses (Note 17)2,832,951 1,714,258 Total Non-Financial Assets 809,890,491 776,479,030 ACCUMULATED SURPLUS (NOTE 18)1,000,293,719 934,525,846 The accompanying notes are an integral part of these financial statements. Page 386 of 424 CONSOLIDATED STATEMENT OF OPERATIONS For the year ended December 31 Budget (Note 23) $ 2021 $ 2020 $ REVENUES Taxation (Note 19)172,009,781 173,219,419 166,421,178 User fees and service charges (Note 20)62,020,244 63,757,242 59,285,896 Government transfers (Note 22)69,535,483 82,159,720 75,221,742 Rents and concessions 9,689,214 9,158,269 8,947,951 Investment Income 5,774,528 5,683,147 6,437,701 Casino revenue 500,000 1,907,656 1,204,822 Development and other contributions applied -22,099,157 2,746,578 Provincial Offences Act and other fines 1,822,920 1,654,144 1,543,677 Licences and permits 2,794,754 2,804,229 2,473,006 Penalties and interest on taxes 1,750,000 1,870,774 1,245,745 Contributed tangible capital assets (Schedule 1)-36,594,918 9,453,561 Interest from Brantford Energy Corporation (Note 8)1,012,265 1,020,378 1,070,685 Income from Brantford Energy Corporation (Note 8)1,150,000 4,678,568 142,846 Other revenues (Note 21)7,112,366 7,950,467 8,097,787 Total Revenues 335,171,555 414,558,088 344,293,175 EXPENSES General government 14,925,917 15,891,805 14,081,948 Protection services 76,000,918 79,550,929 76,081,832 Transportation services 47,759,860 45,596,389 42,001,575 Environmental services 77,444,788 75,540,689 57,248,219 Health services 8,994,944 8,865,466 8,770,741 Social and family services 64,344,438 58,225,590 60,767,169 Social housing 24,463,389 23,619,480 23,644,550 Recreation and cultural services 36,394,445 33,706,422 31,773,680 Planning and development 8,130,410 7,793,445 7,903,010 Total Expenses 358,459,109 348,790,215 322,272,724 ANNUAL SURPLUS (DEFICIT) FROM OPERATIONS (23,287,554)65,767,873 22,020,451 ACCUMULATED SURPLUS, BEGINNING OF YEAR 934,525,846 934,525,846 912,505,395 ACCUMULATED SURPLUS, END OF YEAR 911,238,292 1,000,293,719 934,525,846 The accompanying notes are an integral part of these financial statements. Page 387 of 424 CONSOLIDATED STATEMENT OF CHANGE IN NET FINANCIAL ASSETS For the Year Ended December 31 Budget $ 2021 $ 2020 $ Annual surplus (23,287,554)65,767,873 22,020,451 Amortization 34,391,686 35,326,024 34,227,509 Contributed tangible capital assets -(36,594,918)(9,453,561) Acquisition of tangible capital assets, net of reclassification -(31,696,319)(49,912,607) (Gain)/Loss on disposal of tangible capital assets -(106,131)(1,013,357) Proceeds on disposal of tangible capital assets -726,087 2,119,666 (Increase) / Consumption of inventory and prepaid expense 842,456 (1,066,204)1,882,999 INCREASE (DECREASE) IN NET FINANCIAL ASSETS 11,946,588 32,356,412 (128,900) NET FINANCIAL ASSETS, BEGINNING OF YEAR 158,046,816 158,046,816 158,175,716 NET FINANCIAL ASSETS, END OF YEAR 169,993,404 190,403,228 158,046,816 The accompanying notes are an integral part of these financial statements. Page 388 of 424 CONSOLIDATED STATEMENT OF CASH FLOWS For the year ended December 31 2021 $ 2020 $ OPERATING ACTIVITIES Annual Surplus (Deficit)65,767,873 22,020,451 Items not affecting cash: Equity in earnings of Brantford Energy Corporation (5,698,946)(1,213,531) Amortization 35,326,024 34,227,509 (Gain)/Loss on disposal of tangible capital assets (106,131)(1,013,357) Contributed tangible capital assets (36,594,918)(9,453,561) Change in non-cash assets and liabilities Taxes receivable 1,618,377 (3,151,907) Accounts receivable (3,866,431)2,938,761 Accounts payable and accruals (5,453,147)9,467,107 Deferred revenues - obligatory reserve funds 8,303,181 18,009,080 Employee benefits and interest 1,128,459 796,783 Landfill closure and post-closure liability 6,761,652 (13,927) Contaminated sites liability 8,980,475 300,315 Other financial assets (775,895)(425,501) Inventories and prepaid expenses (1,066,199)1,882,999 Cash provided by operating activities 74,324,374 74,371,221 CAPITAL ACTIVITIES Acquisition of tangible capital assets, net of reclassification (31,696,319)(49,912,607) Proceeds on disposal of tangible capital assets 726,087 2,119,666 Cash applied to capital activities (30,970,232)(47,792,941) INVESTING ACTIVITIES (Increase)/Decrease in investments (95,161,773)35,469,680 Dividends and interest from Brantford Energy Corporation 2,170,378 2,220,685 Cash provided by (applied to) investing activities (92,991,395)37,690,365 FINANCING ACTIVITIES Proceeds from long-term debt issued 9,300,000 - Principal repayments on long-term debt (3,830,730)(3,870,635) Payments on long-term commitments and boundary adjustment (2,769,825)(2,406,644) Cash provided by (applied to) financing activities 2,699,445 (6,277,279) NET CHANGE IN CASH AND CASH EQUIVALENTS (46,937,808)57,991,366 CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 120,993,566 63,002,200 CASH AND CASH EQUIVALENTS, END OF YEAR 74,055,758 120,993,566 The accompanying notes are an integral part of these financial statements. Page 389 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 NATURE OF THE ORGANIZATION The Corporation of the City of Brantford is a Municipality in the Province of Ontario, Canada. It conducts its operations guided by the provisions of provincial statutes such as the Municipal Act and related legislation. 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The consolidated financial statements of the Corporation of the City of Brantford (the “City”) are prepared by management in accordance with Canadian public sector accounting standards as recommended by the Public Sector Accounting Board of CPA Canada. The preparation of financial statements in conformity with Canadian public sector accounting standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the period. Since precise determination of many assets and liabilities is dependent upon future events, the preparation of periodic financial statements necessarily involves the use of estimates and approximations. These have been made using careful judgment. Actual results could differ from these estimates. Significant aspects of the accounting policies adopted by the City are as follows: (a) Reporting Entities (i)Consolidated Entities The consolidated financial statements include the assets, liabilities, revenues, and expenses, of the City. The reporting entity is composed of all organizations, committees and local boards accountable for the administration of their financial affairs and resources to the City and which are owned or controlled by the City. These consolidated financial statements include: Brant and Brantford Local Housing Corporation Brantford Downtown Business Improvement Area Brantford Municipal Non-Profit Housing Corporation Brantford Police Services Board Brantford Public Library Inter-departmental and inter-organizational transactions and balances between these organizations have been eliminated. Page 390 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (a) Reporting Entities (continued) (ii)Proportionate Consolidation The John Noble Home is operated jointly by the City of Brantford and the County of Brant and has been consolidated on a proportionate basis, based upon the population of the City of Brantford in proportion to the entire population of the City of Brantford and County of Brant combined. (iii)Brant and Brantford Local Housing Corporation Effective January 1, 2002, the City entered into a service agreement with the Brant and Brantford Local Housing Corporation whereby the Housing Corporation transferred all operations to the City. The Housing Corporation has retained title to its physical assets in the capacity of bare trustee for the benefit of the City. (iv)Brant County Health Unit The assets, liabilities, revenues and expenses relating to the operations of the health unit are not reflected in these consolidated financial statements. (v)Accounting for School Board Transactions The taxation, other revenues, expenditures, assets and liabilities with respect to the operations of the school boards are not reflected in the accumulated surplus of these financial statements. (vi)Trust Funds Trust funds and their related operations administered by the municipality are not consolidated, but are reported separately on the Trust Funds statement of continuity and statement of financial position. (vii)Brantford Energy Corporation Brantford Energy Corporation is accounted for on a modified equity basis, consistent with the Canadian public sector accounting standards for government business enterprises. Under the modified equity basis, the business enterprise’s accounting principles are not adjusted to conform to those of the City, and inter-organizational transactions and balances are not eliminated. (b) Basis of Accounting (i)Accrual Basis of Accounting The consolidated financial statements are prepared using the accrual basis of accounting. The accrual basis of accounting records revenue as it is earned and measurable. Expenses are recognized as they are incurred and measurable based upon receipt of goods or services and/or the creation of a legal obligation to pay. Page 391 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (b) Basis of Accounting (continued) (ii)Government Transfers Government transfers are recognized in the financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, eligibility criteria have been met, and reasonable estimates of the amounts can be made. (iii)Taxation Revenue Taxation revenue is recorded when property tax bills are levied. Taxation revenue recognized each year is adjusted for estimates for expected supplementary taxes, appeals and non-collectible taxes. (iv)Deferred Revenues - Obligatory Reserve Funds Deferred revenues represent development charges, user fees and government contributions which have been collected, but for which the related services have yet to be performed. These amounts will be recognized as revenues in the fiscal year the services are performed. (v)Investment income Investment income is reported as revenue in the period it is earned. When required by the funding government or related Act, investment income earned on deferred revenue is added to the investment and forms part of the deferred revenue balance. (vi)Cash and Cash Equivalents Cash and cash equivalents are comprised of cash on hand, cash held in financial institutions, and short term investments with original maturities of three months or less from the time of acquisition. (vii)Loans and Other Receivables Loans and other receivables are valued at cost. Recoverability is reviewed annually and a valuation allowance is recorded when recoverability is impaired. A loan receivable is written off when it is no longer recoverable. Recoveries of loans receivable previously written off are recognized in the year received. Interest revenue is recognized as it is earned. (viii)Land Held for Resale Land held for resale is recorded at the lower of cost and net realizable value. Cost includes amounts for improvements to prepare the land for sale or servicing. Page 392 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (b) Basis of Accounting (continued) (ix)Investments Investments consist of deposit notes, bonds, debentures, guaranteed investment certificates (GIC's), high interest savings accounts and holdings in the One Investment Canadian Equity Portfolio. All investments are recorded at amortized cost and have original dates to maturity of 91 days or longer. Discounts and premiums arising from the purchase of these investments are amortized over the term of the investments. When there has been a loss of value that is other than a temporary decline in value, the respective investment is written down to recognize the loss in the consolidated statement of operations. (x)Employee future benefits The City provides certain employee benefits which will require funding in future periods. These benefits include sick leave, benefits under the Workplace Safety and Insurance Board (“WSIB”) Act, life insurance, and extended health and dental benefits for early retirees. The costs of sick leave, benefits under the WSIB Act, life insurance, and extended health and dental benefits are actuarially determined using management’s best estimate of salary escalation, accumulated sick days at retirement, insurance and health care cost trends, long-term inflation rates and discounted rates. For self-insured retirement and other employee future benefits that vest or accumulate over the periods of service provided by employees, such as retirement gratuities, compensated absences and health, dental and life insurance benefits for retirees, the cost is actuarially determined using the projected benefits method prorated on service. Under this method, the benefit costs are recognized over the expected average service life of the employee group. Actuarial gains and losses arising in a year are amortized into future years' expenses over the average remaining service period of active employees. Past service costs (if any) arising from a plan amendment are immediately recognized. For those self-insured benefit obligations that arise from specific events that occur from time to time, such as obligations for workers’ compensation, life insurance and health care benefits for those on disability leave, the cost is recognized immediately in the period when the events occur. Any actuarial gains or losses that are related to these benefits are recognized immediately in the period they arise. Page 393 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (b) Basis of Accounting (continued) (xi)Contaminated Sites Contaminated sites are defined as the result of contamination being introduced that exceeds an environmental standard. A liability for remediation of contaminated sites is recognized when all of the following criteria are met: i. an environmental standard exists; ii. contamination exceeds the environmental standard; iii. the organization is directly responsible or accepts responsibility for the liability; iv. future economic benefits will be given up; and v. a reasonable estimate of the liability can be made. (xii)Use of Estimates The preparation of consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the consolidated financial statement, and the reported amounts of revenues and expenses during the period. Significant estimates and assumptions include allowance for doubtful accounts for certain accounts receivable, carrying value of tangible capital assets, provisions for accrued liabilities, contaminated sites liability, landfill closure and post-closure liability, and obligations related to employee future benefits. Actual results could differ from these estimates. (xiii)Non-financial Assets Non-financial assets are not available to discharge existing liabilities and are held for use in the provision of services. They have useful lives extending beyond the current year, and are not intended for sale in the ordinary course of operations. The change in non-financial assets during the year, together with the excess of revenues over expenses, provides the change in net financial assets for the year. a) Tangible Capital Assets Under Canadian public sector accounting standards guidelines, tangible capital assets are recorded at their historical cost and amortized over their estimated useful life. Tangible capital assets are defined as non-financial assets with an estimated useful life greater than one year, held for use in the production or supply of goods and services, not held for resale, in continuous use, and valued in excess of an established financial threshold. The capitalization threshold for general assets is $5,000 and $25,000 for infrastructure assets. Individual tangible capital assets with lesser value are expensed or recorded as pooled assets if the collective value of the homogeneous assets is greater than $25,000 in the year of acquisition. Page 394 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (b) Basis of Accounting (continued) (xiii)Non-financial Assets (continued) a) Tangible Capital Assets (continued) Tangible capital assets are recorded at cost which includes amounts directly attributable to the acquisition,construction, development or betterment of the assets. The cost is amortized on a straight-line basis over their estimated useful lives as follows: Buildings 10 - 50 years Vehicles: Transit buses 12 years Vehicles 5 - 15 years Computer hardware and software 4 - 15 years Other: Machinery and equipment 10 - 20 years Land improvements 10 - 30 years Waste, wastewater plants and networks: Underground networks 50 - 75 years Water and wastewater plants and facilities 30 - 100 years Transportation Roads 15 - 50 years Bridges, culverts, etc.20 - 40 years Expected useful lives are determined based on experience with the asset. Revisions to the estimates may be caused by upgrades or renewal expenditures that result in a change in the service level of the asset or may revise the life expectancy. These estimates and potential impairment of the tangible capital assets are reviewed annually. Amortization is calculated beginning in the month the asset is put into service. Assets under construction are not amortized until the asset is available for productive use. The city does not capitalize interest costs associated with the acquisition or construction of a tangible capital asset. Page 395 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) (b) Basis of Accounting (continued) (xiii)Non-financial Assets (continued) b) Contributed Tangible Capital Assets Tangible capital assets received as contributions are recorded at their fair market value at the date of contribution or at a nominal value if the fair market value of a contributed asset is not known. c) Tangible Capital Assets Recognized at Nominal Value Tangible capital assets are recognized at nominal value whenever fair value cannot be determined. Land, machinery and equipment, land improvements, and buildings are tangible capital asset categories that include nominal values. d) Capital Leases Leases are classified as capital leases if they transfer substantially all of the benefits and risks incidental to ownership of property. Leased capital assets are recorded as tangible capital assets. e) Inventories Inventories held for consumption are not considered tangible capital assets. Page 396 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 2.CONTRIBUTIONS TO NON-CONSOLIDATED JOINT BOARDS Contributions amounting to $2,739,995 (2020 -$2,520,691) which are included as an expense in the consolidated statement of operations were made by the municipality to the Brant County Health Unit. 3.TRUST FUNDS Trust funds administered by the Municipality amounting to $4,387,221 (2020 -$4,220,902) have not been included in the consolidated statement of financial position nor have their operations been included in the consolidated statement of operations. 4.TAXES RECEIVABLE 2021 2020 Taxes Receivable 13,243,626 13,529,600 Allowance for uncollectibles (8,908,150)(7,575,748) 4,335,476 5,953,852 5.ACCOUNTS AND GRANTS RECEIVABLE 2021 2020 Accounts receivable 15,626,115 15,699,169 Grant receivable - Federal 5,694,160 2,641,772 Grant receivable - Provincial 1,551,334 664,240 22,871,609 19,005,181 6.INVESTMENTS The total investments of $350,054,682 (2020 -$254,892,908) recorded on the consolidated statement of financial position at cost, having a market value of $348,690,149 (2020 - $256,107,733) at the end of the year are comprised of the following: 2021 2020 Provincial 8,997,702 9,966,506 Municipal - own 8,006,844 1,994,078 Municipal - other 9,163,641 14,356,652 Financial Institutions 307,522,236 222,986,940 One Investment Program 16,364,259 5,588,732 350,054,682 254,892,908 Page 397 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 7.ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities are comprised of the following: 2021 2020 Trade payables 24,945,723 31,309,924 Deposits/Unearned revenue 27,934,008 22,832,956 Payable to the provincial and federal government 3,385,759 6,641,698 Payable to other municipalities 5,334,923 6,769,941 Payable to school boards 549,950 48,983 62,150,363 67,603,502 8.INVESTMENT IN BRANTFORD ENERGY CORPORATION In compliance with provincial legislation enacted to restructure the electricity industry in Ontario, Council approved the incorporation of the business of the former Brantford Hydro-Electric Commission (“the Commission”). Through its 100 per cent interest in Brantford Energy Corporation, the City retains its interest in the electricity business conducted by Brantford Energy Corporation’s wholly-owned subsidiaries, Brantford Power Inc., and Brantford Hydro Inc. The three companies are incorporated under the Ontario Business Corporations Act. Brantford Power Inc. provides regulated electricity distribution services, Brantford Hydro Inc. provides fibre optics networks, water heater and other equipment rental services. The notes receivable of $25,492,503 is made up of two notes. The Brantford Power Inc. note of $24,189,168 is payable, interest only, at 3.95% per annum, with principal due February 1, 2026. The Brantford Hydro Inc. note of $1,303,335 is payable, interest only, at 3.95% per annum, with principal due February 1, 2026. The City has the option to extend the maturity date for successive five year periods. The City also has the option to convert the principal sum of the notes into common shares of the corporation at a conversion ratio of $100 per common share. Page 398 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 8.INVESTMENT IN BRANTFORD ENERGY CORPORATION (CONTINUED) Government Business Enterprises must follow International Financial Reporting Standards (IFRS) for fiscal years beginning on or after January 1, 2011. The following table provides condensed financial information prepared under IFRS in respect of the consolidated operations of Brantford Energy Corporation for the year ended December 31: 2021 2020 Current assets 35,909,192 42,667,620 Non-current assets 11,779,135 4,654,447 Property, plant and equipment 101,422,839 103,178,128 Regulatory balances 5,500,312 4,829,545 Total Assets and Regulatory Balances 154,611,478 155,329,740 Current liabilities 21,215,426 26,753,979 Long term debt 59,393,530 61,204,723 Other non-current liabilities 17,131,052 13,768,360 Post-employment benefits and accumulated vested sick leave 1,453,000 1,466,600 Regulatory balances 1,409,854 1,656,030 Total Liabilities and Regulatory Balances 100,602,862 104,849,692 Net Equity 54,008,616 50,480,048 Results of Operations: Revenues 141,886,370 151,909,950 Operating expenses 136,340,863 145,313,831 Income from operating expenses 5,545,507 6,596,119 Other income 429,545 463,132 Other expenses 3,656,082 2,803,885 Net income before regulatory movement 2,318,970 4,255,366 Net movement in regulatory balances, net of tax 918,711 (2,285,004) Net income for the year and net movement in regulatory balances 3,237,681 1,970,362 Page 399 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 8.INVESTMENT IN BRANTFORD ENERGY CORPORATION (CONTINUED) The City's investment is comprised of the following: 2021 2020 Equity - Beginning of Year Common Shares 23,895,512 23,895,512 Prior years accumulated net income 26,584,536 27,591,690 50,480,048 51,487,202 Net income (loss) for the year 3,237,681 1,970,362 Dividends (1,150,000)(1,150,000) Other Comprehensive Income (Loss)1,440,887 (1,827,516) Change in equity for the year 3,528,568 (1,007,154) Equity - End of year 54,008,616 50,480,048 Reversal of intercompany gains (3,626,148)(3,626,148) Notes receivable 25,492,503 25,492,503 Net Investment 75,874,971 72,346,403 Subsequent to December 31, 2021, the merger participation agreement with: The Corporation of the City of Cambridge ("Cambridge"); The Corporation of the Township of North Dumfries ("North Dumfries"); The Corporation of the City of Brantford ("Brantford"); Cambridge and North Dumfries Energy Plus Inc.; Energy+ Inc.; Cambridge and North Dumfries Energy Solutions Inc.; Brantford Power Inc., and Brantford Hydro Inc. was approved by the Ontario Energy Board and closed May 2, 2022. For further information see note 36. Page 400 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 9.DEFERRED REVENUES - OBLIGATORY RESERVE FUNDS A requirement of the public sector accounting standards of CPA Canada is that obligatory reserve funds be reported as deferred revenue. This requirement is in place as provincial legislation restricts how these funds may be used and under certain circumstances these funds may possibly be refunded. The balances in the obligatory reserve funds of the City are summarized as follows: 2021 2020 Development charges 62,247,914 64,140,942 Subdivision contributions 2,568,747 2,438,201 Recreational land (The Planning Act)3,918,278 1,210,806 Canada Community - Building Fund 25,038,235 20,961,982 Provincial Gas Tax 1,813,728 1,964,962 B-Home Housing Program 576,141 268,014 Cash in lieu of Parking 1,605 1,576 Ontario Municipal Commuter Cycling Program -337,435 Ontario Community Infrastructure Fund 10,747,531 10,208,583 Building Code Act 8,008,124 5,084,624 114,920,303 106,617,125 Continuity of deferred revenue is as follows: 2021 2020 Balance, beginning of year 106,617,125 88,608,046 Contributions from: Canada Community - Building Fund 12,129,249 5,915,323 Provincial Gas Tax 1,484,809 1,371,387 Development charges 18,514,225 12,676,092 Developers and others 9,831,506 4,511,256 Interest earned 2,044,969 2,203,551 Total revenue 44,004,758 26,677,609 Deferred revenue utilized: Canada Community - Building Fund 8,476,857 4,242,530 Provincial Gas Tax 1,670,861 1,745,861 Development charges 21,571,840 2,209,273 Developers and others 3,982,022 470,866 Total deferred revenue utilized 35,701,580 8,668,530 Balance, end of year 114,920,303 106,617,125 Page 401 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 10.POST-EMPLOYMENT/RETIREMENT BENEFITS The City provides certain employee benefits which will require funding in future periods. Under the sick leave benefit plan, unused sick leave can accumulate and employees may become entitled to a cash payment when they leave the City’s employment. The City also has obligations for amounts owing to former employees under the Workplace Safety and Insurance Board permanent partial disability pension and for amounts owing under various benefit programs. An actuarial valuation of future liabilities was completed in February 2022 and forms the basis for the estimated liability reported in these financial statements. The weighted average assumptions used in the valuation were as follows: 2021 2020 Discount rate 2.57%2.10% Average compensation increase 2.50%2.50% Healthcare cost increases Initial rate 6.00%6.00% Ultimate rate 4.75%4.75% Dental care cost increase 3.75%3.75% Post-Employment/Retirement Benefits December 31, 2021 Medical, Dental, Life Insurance Sick Leave Gratuity Disability Benefits Total Benefits 2021 Total Benefits 2020 Liability as at January 1 20,042,796 3,330,596 573,790 23,947,182 23,119,393 Net Service Cost 1,129,200 223,800 -1,353,000 1,097,000 Net Interest Cost 491,400 82,100 27,200 600,700 669,800 Recognition of (Gains) / Losses (1,282,338)586,109 514,652 (181,577)3,941,418 Amortization of (Gains) / Losses 293,842 33,095 48,258 375,195 106,189 Benefit Payments (913,500)(250,400)(43,200)(1,207,100)(1,045,200) Accrued Benefit Obligation as at December 31 19,761,400 4,005,300 1,120,700 24,887,400 27,888,600 Unrecognized Gains / (Losses) 1,282,338 (586,109)(514,652)181,577 (3,941,418) Liability as at December 31 21,043,738 3,419,191 606,048 25,068,977 23,947,182 The City and the Brantford Public Library have established reserves to mitigate the future impact of these obligations, as disclosed in Note 24. The balance at the end of the year is $3,519,378 (2020 - $3,544,780). Page 402 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 11.LANDFILL CLOSURE AND POST CLOSURE LIABILITY The Environmental Protection Act sets out regulatory requirements to properly close and maintain all active and inactive landfill sites. Under environmental law, there is a requirement for closure and post-closure care of solid waste landfill sites. The City has one active landfill site, the Mohawk Street Landfill Site (“Site”). In 2014 the City hired a consultant to develop a Landfill Master Plan to assist the City in preparing for the continued operation, management, and development of the Site for a 25 year planning period and beyond. The Landfill Master Plan also forecasts the City’s required financial commitments during continued landfill operation and also following its closure to the end of its estimated contaminating life span. The Landfill Master Plan integrates predicted waste generation and disposal needs, remaining capacity and life expectancy of the Site, a detailed inventory of City-owned landfill assets, their condition and life expectancy, and the estimated future capital costs and financial liability to the end of the landfill’s estimated contamination life span. Based on the analysis conducted by the consultant, the Site has a licensed capacity of approximately 13,345,000 cubic metres with approximately 7,688,120 cubic metres of remaining capacity. At current average fill rates, the Site is estimated to have a remaining operating life span of approximately 40 - 45 years. It is estimated the total cost to close and maintain the Site and to maintain all other closed phases is approximately $92,287,115 (2020 -$78,163,774) with $39,120,054 (2020 - $32,358,402) recognized in the financial statements and $53,167,061 (2020 -$45,805,372) to be recognized as the capacity of the Site is used up. The liability has been estimated using a risk-based approach and was calculated using a present value technique with a discount rate of 3.33%. The City has not designated any assets to assist with the cost of closing and maintaining the Site. Once the Site has reached full capacity it is estimated that post-closure activities would continue for approximately 112 years. Page 403 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 12.CONTAMINATED SITES LIABILITY The City has recognized a contaminated sites liability of $13,984,813 as at December 31, 2021 (2020 -$5,004,338) for remediation of known contaminated sites where an assessment has been conducted, or where available information on sites is sufficient to estimate the costs. 2021 2020 The liability is comprised of the following: Mohawk Lake 12,966,820 4,000,000 Other sites 1,017,993 1,004,338 13,984,813 5,004,338 The nature of the contamination includes chemicals, heavy metals, and other organic and inorganic contaminants. The liability has been estimated using a risk-based approach and was calculated using a present value technique with a discount rate of 2.57%.The estimated total undiscounted expenditures for 2021 is $19,941,713 (2020 -$5,041,713). The assumptions and basis of measurement used in estimating the liability include past land usage, the nature and level of contamination, current land use, length of time to remediate the site, engineer cost estimates, environmental site assessments and analysis from staff reports. The amount of estimated recoveries from the Federal Government is $NIL (2020 - $712,500). 13.BOUNDARY ADJUSTMENT - COUNTY OF BRANT On January 1, 2017, the City’s boundary lines were expanded to include 2,720 hectares of land transferred from the County of Brant (“the County”) to the City’s jurisdiction. Using a present value technique with a current discount rate of 2.57%, a liability is recognized for the compensation due to the County in the amount of $9,742,286 (2020 -$11,991,111). The undiscounted balance is $10,561,428 (2020 -$12,920,056). The City is required to pay the County $11,633,500 by way of 10 equal annual installments from January 2018 to January 2027. In addition, the City must pay the County $11,259,144 for the phase-out of County Taxes based on the amount of the County municipal taxes levied on the lands in the annexed area in 2016. This amount is paid in annual installments that will decline on a straight-line basis until 2027. Page 404 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 14.LONG-TERM COMMITMENTS PAYABLE 2021 2020 Wilfrid Laurier University and YMCA project Grant Grant payable to Wilfrid Laurier University and the YMCA of Hamilton/Burlington/Brantford for the construction of the Laurier Brantford YMCA facility. The grant represents 10% of eligible expenses totaling $5,210,000. The liability is payable in annual installments of $521,000 and will mature on November 1, 2025.2,084,000 2,605,000 15.NET LONG TERM LIABILITIES (a) The long term liabilities consist of a mortgage, serial debentures and loans. The annual principal and interest payments required to service these liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs and Housing.The long-term liabilities reported in (c) of this note carry interest rates ranging from 2.27% to 5.87% and maturity dates ranging from March 2023 to December 2044. (b) The net long term liabilities reported in (a) of this note are payable as follows: 2022 to 2026 After 2026 From benefiting landowners and user rates 22,707,672 46,756,117 From consolidated municipal enterprises 502,917 125,801 From the County of Brant 70,179 296,423 23,280,768 47,178,341 (c) For the long-term liabilities in (a) of this note, the annual principal payments over the next five years and thereafter until the year 2044 are as follows: 2022 4,434,726 2023 4,589,343 2024 4,589,212 2025 4,750,273 2026 4,917,213 Thereafter 47,178,342 70,459,109 Page 405 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 15.NET LONG TERM LIABILITIES (CONTINUED) (d) Included in the long term liabilities is the Municipal Non-Profit Housing Corporation mortgage payable for the corporation’s property: Branlyn Meadows Project. The building is pledged as security for the mortgage. 2021 2020 Branlyn Meadows Project 2.39% first mortgage loan to Canada Mortgage and Housing Corporation, due March 2023, payable in monthly installments of $9,142 on account of principal and interest 628,718 722,261 (e) As at December 31, 2021, the City held $8,006,844 (2020 -$1,994,078) of the net long term liabilities outstanding. 16.CHARGES FOR NET LONG TERM LIABILITIES 2021 2020 Total charges for the year for net long term liabilities are as follows: Debt Principal 3,830,730 3,870,635 Due to County - Boundary Adjustment 2,248,825 1,885,644 Due to YMCA/Wilfrid Laurier - Grant 521,000 521,000 Interest 2,243,217 2,349,867 8,843,772 8,627,146 17.PREPAID EXPENSES Prepaid expenses are comprised of the following: 2021 2020 1 Market Square Lease 266,485 1,108,941 Insurance Premiums 1,723,013 123,221 Other 843,453 482,096 2,832,951 1,714,258 Page 406 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 18.ACCUMULATED SURPLUS Accumulated surplus consists of the following: 2021 2020 For the General Reduction of Taxation: City - operating fund 2,978,113 1,189,377 Local Boards 303,345 198,523 3,281,458 1,387,900 45,938,649 43,015,301 75,874,971 72,346,403 105,884,935 72,748,744 122,062,519 110,470,677 806,389,863 774,044,601 1,213,032 439,684 Capital fund balance Brantford Energy Corporation, net investment Reserves (Note 24) Reserve funds (Note 24) Equity in tangible capital assets Land held for resale Prepaid Expense - 1 Market Square Lease 266,485 1,108,941 1,157,630,454 1,074,174,351 Unfunded liabilities 160,618,193 141,036,403 1,000,293,719 934,525,848 Page 407 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 19.TAXATION Taxation revenue, reported on the Consolidated Statement of Operations, is made up of the following: 2021 2020 Municipal and school property taxes 205,430,837 204,431,637 Payments in lieu of taxes 3,825,400 4,720,946 Net property taxes 209,256,237 209,152,583 School board requisitions 36,036,818 42,731,405 Taxation revenue available for municipal purposes 173,219,419 166,421,178 20.USER FEES AND SERVICE CHARGES 2021 2020 User fees and service charges are comprised of the following: Environmental services 50,564,841 49,907,881 General government 691,097 621,924 Health services 395,212 355,874 Planning and development 4,660,009 1,122,895 Protection services 1,138,800 814,472 Recreation and cultural services 3,050,677 3,512,901 Social and family services 350,839 411,821 Social housing 147,365 118,386 Transportation services 2,758,402 2,419,742 63,757,242 59,285,896 21.OTHER REVENUES Other revenues received by the City are comprised of the following sources: 2021 2020 Sale of non-inventory items 1,945,943 1,662,452 Donations 221,500 483,788 Transfer from trust funds 98,571 119,100 Gain/(Loss) on disposal of tangible capital assets, inventory, and land held for resale 106,131 1,013,358 Service Level Agreements 612,385 830,738 Other recoveries and rebates 4,965,937 3,988,351 7,950,467 8,097,787 Page 408 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 22.GOVERNMENT TRANSFERS The sources of government funding by function are as follows: 2021 2020 Provincial Grants: General government 254,100 1,388 Protection services 10,025,250 9,883,255 Transportation services 5,907,601 2,411,614 Environmental services -(3,123) Social and family services 45,872,895 48,131,581 Social housing 3,443,222 3,580,625 Recreation and cultural services 356,982 251,229 Planning and development 409,147 220,288 Provincial Total 66,269,197 64,476,857 Federal Grants: General government 22,177 135,449 Protection services 529,538 278,966 Transportation services 7,609,886 4,017,495 Environmental services 1,740,919 677,648 Social and family services 515,349 421,247 Social housing 1,175,445 1,695,553 Recreation and cultural services 908,197 296,319 Planning and development 2,274 4,646 Federal Total 12,503,785 7,527,323 Other Municipalities Grants: General government 1,110 1,422 Protection services 185,638 169,370 Environmental services 311,574 300,709 Social and family services 1,027,843 971,566 Social housing 1,850,992 1,747,969 Recreation and cultural services 4,746 6,691 Planning and development 4,835 19,835 Other Municipalities Total 3,386,738 3,217,562 Total 82,159,720 75,221,742 Page 409 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 23.BUDGET FIGURES The budget data presented in these consolidated financial statements are based upon the 2021 operating budget approved by Council. The budget that was approved by Council was not prepared on a basis consistent with that used to report actual consolidated financial statement results. The budget was approved on a modified accrual basis while Public Sector Accounting Standards (PSAS) now require a full accrual basis. The chart below reconciles the approved budget to the budget figures reported in these consolidated financial statements. In addition, to ensure comparability of expenses, the allocation of program support costs completed for actual reporting was also applied to the budget amounts. City Council net approved budget $0 Approved Consolidated Local Board budgets 449,767 Add: Capital project revenues 3,108,212 Interest earned on reserve funds 2,135,528 Operating expenses resulting in tangible capital assets 678,587 Net transfers (from) to reserves and reserve funds 36,023,882 Debt principal repayments 3,725,911 Long-term commitments 521,000 Boundary adjustment liability repayment 2,248,825 Less: Capital project operating expenses (20,663,192) Amortization (34,391,686) Post employment benefits (1,149,681) Landfill closure / post closure liability (6,125,428) Accrued interest (6,664) 1 Market Square lease prepaid (842,456) Land held for resale (19,684) Contaminated sites liability (8,980,475) Budget Deficit (Full Accrual)(23,287,554) Page 410 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 24.RESERVES AND RESERVE FUNDS The total balance of reserves and reserve funds of $105,884,935 (2020 -$72,748,744) and $122,062,519 (2020 - $110,470,677) respectively is made up of the following: 2021 2020 Reserves set aside for specific purposes: Replacement of equipment 280,702 317,891 Sick leave 3,519,378 3,544,780 Insurance 4,449,156 4,121,883 Social housing 7,248,739 9,132,173 Protection services 3,908,823 3,064,186 Transportation 13,206,638 8,147,226 Waste disposal 751,769 688,547 Industrial development 1,452,867 1,452,867 Brownfields 51,929 51,929 Contingencies 5,143,538 4,404,128 General government 2,648,361 3,169,874 Recreation facilities 29,159,692 21,190,665 Post-employment benefits 34,402 36,389 Libraries 1,479,992 1,548,768 Other corporate financing 29,494,311 8,791,387 Other 3,054,638 3,086,051 Total Reserves 105,884,935 72,748,744 Reserve funds set aside for specific purposes by Council: Wastewater 61,921,879 60,403,893 Water 60,140,640 50,066,784 Total Reserve Funds 122,062,519 110,470,677 Total Reserves and Reserve Funds 227,947,454 183,219,421 Page 411 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 25.LANDFILL GAS ELECTRICITY GENERATION PROJECT On June 14, 2016, the City was assigned all of the assets and undertakings of the Brantford Generation Inc. landfill gas electricity generation project for a purchase price of $3,250,000. Ontario Infrastructure and Lands Corporation (IO) has provided financing to the City in the amount of $3,250,000 for purposes of acquiring the project. On August 18, 2016, a revenue sharing agreement was established between IO and the City requiring the City to pay to IO a cash amount equal to 50% of the project’s excess cash flow for the fiscal year to a maximum amount of $8,662,883 (plus accrued interest) within 210 days following the City’s year-end. It is expected that this payment will be $NIL for 2021 (2020 - $NIL). 26.PENSION AGREEMENTS Contributions are made to the Ontario Municipal Employees Retirement System (“OMERS”), which is a multi-employer plan, on behalf of all permanent, full-time members of its staff and other qualifying employees. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. The employer's amount contributed to OMERS for 2021 was $11,060,442 (2020 -$10,388,323) for current and past service. Employees’ contributions to OMERS in 2021 totaled $11,060,442 (2020 - $10,388,323). The OMERS pension plan has a deficit. If actuarial surpluses are not available to offset the existing deficit and subsidize future contributions, increases in contributions may be required in the future. The program deficit in 2021 is $3.1 billion (2020 - $3.2 billion). 27.COVID-19 PANDEMIC The impacts of the global COVID-19 pandemic continued to place operational and financial pressures on municipalities in 2021. Public transit, recreation, and casino related revenues remain well below pre-pandemic levels. Additional costs to provide enhanced health and safety measures for staff and the public were also incurred. To mitigate the negative financial impacts associated with the pandemic, the City implemented measures including the closure of certain administrative and recreational facilities, and the introduction of a work from home model. Grants from upper levels of government, most notably through the various funding streams of the Safe Restart Agreement were also utilized. The City recognized $3,354,840 in combined Safe Restart Agreement (SRA) funding in 2021 (2020 - $5,136,616) in addition to $3,510,708 (2020 - $1,552,786) from the Social Services Relief Fund (SSRF). The remainder of funds received from the SRA, SSRF and Provincial COVID-19 Recovery Funding totaling $3,429,522 are included in accrued liablities and will be utilized to offset pandemic related pressures in 2022. Page 412 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 28.BELL HOMESTEAD STATEMENT OF REVENUE AND EXPENSES As a National Historic Site, the Bell Homestead provides public programs for residents and visitors to the community, as well as preservation and maintenance requirements for the historic buildings and artifacts it holds in trust. Operating costs for such are supported by earned revenues and the financial support of Bell Canada, the County of Brant, and the Ministry of Tourism, Culture and Sport–Heritage Programs Unit. The latter requires the disclosure of this information for the purposes of the Community Museum Grant application submitted annually by the Bell Homestead. Budget 2021 Actual 2021 Actual 2020 Revenue Government Transfers - Federal 1,960 30,914 28,103 Government Transfers - Provincial 24,125 32,538 24,124 Government Transfers - Municipal 6,800 4,746 6,691 Merchandise sales 6,850 2,661 3,190 Café 4,360 1,120 1,482 Admissions 30,000 5,689 4,628 Registration fees 13,600 6,345 1,469 Donation - Bell Canada 50,000 50,000 50,000 General donations and fundraising 2,000 2,045 1,904 Rentals 7,000 7,150 6,996 Memberships 1,800 1,889 1,527 148,495 145,097 130,114 Expenses Salaries, wages, and benefits 274,957 271,425 204,422 Materials and supplies 7,945 13,001 4,533 Food 2,100 669 614 Heat, light, and water 11,680 11,122 9,580 Repairs and maintenance 20,000 13,995 24,698 Janitorial Services -9,777 - Security 750 756 756 Telephone 300 261 230 Advertising --5,285 Travel, conventions, and seminars 436 -- Registration fees 850 71 - Memberships and subscriptions 150 165 157 Concession supplies 3,420 1,054 2,883 Other purchased services -358 182 Administration 345 494 589 322,933 323,148 253,929 Deficit (174,438)(178,051)(123,815) Page 413 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 29.COMPARATIVE FIGURES Certain comparative information has been reclassified to conform to the current year's financial statement presentation. 30.CONTINGENT ASSETS As at December 31, 2021, the City has contingent assets relating to the commencement of legal action against various parties. The amount and nature of the possible outcomes are not determinable at this time and, as a result, no provision has been made in the financial statements. Where management has assessed the likelihood of future economic benefits as being more likely than not, and is able to reasonably assess the benefit, an amount is provided for in these consolidated financial statements. As at December 31, 2021, the City has contingent assets relating to forgivable loan arrangements valued at $10,938,246 (2020 -$10,822,680) Forgivable loan repayment is not expected unless certain conditions are not met. If the conditions on a forgivable loan are no longer met, the loan would be recorded as a financial asset on the balance sheet. 31.CONTINGENT LIABILITIES (a) Corporation of the City of Brantford As at December 31, 2021, there are legal claims commenced against the City that remain outstanding. No provision has been made for any claims that are expected to be covered by insurance or where the consequences are undeterminable. Where the claims are not expected to be covered by insurance and where management has assessed the likelihood of exposure as being more likely than not and is able to reasonably assess the exposure, an amount is provided for in these consolidated financial statements. For the majority of claims against the city, the amount and nature of the possible outcome is not determinable at this time and, as a result, no provision has been made in the financial statements. (b) Brantford Energy Corporation (i) General Liability Insurance - The Company has obtained general liability and enhanced directors and officers insurance coverage from the Municipal Electric Association Reciprocal Insurance Exchange (The Mearie Group) expiring January 1, 2024. The Mearie Group is an insurance reciprocal whereby all members through the unincorporated group share risks with each other. Members of the Mearie Group are assessed a premium deposit at policy execution. Should the group experience losses that are in excess of the accumulated premium deposits of its members combined with reserves and supplementary insurance, members would be assessed a supplementary or retro assessment on a pro-rata basis for the years in which the Company was a member. As at December 31, 2021, the Company has not been made aware of any additional assessments. Participation in The Mearie Group covers a three-year underwriting period which expires on January 1, 2024. Page 414 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 31.CONTINGENT LIABILITIES (CONTINUED) (b) Brantford Energy Corporation (continued) (ii) General - From time to time, the Company is involved in various litigation matters arising in the ordinary course of its business. The Company has no reason to believe that the disposition of any such current matter could reasonably be expected to have a materially adverse impact on the Company's financial position, results of operations or its ability to carry on any of its business activities. 32.CONTRACTUAL RIGHTS Contractual rights are rights to economic resources arising from contracts or agreements that will result in revenues and assets in the future. The City's contractual rights consist of contracts entered into for operating leases and cost share agreements with the County of Brant. The City has also entered into an agreement with the Ontario Lottery and Gaming Corporation (OLG) whereby quarterly contributions are received based on a percentage of gaming revenues. 33.CONTRACTUAL OBLIGATIONS AND COMMITMENTS (i) Operating Leases The City has entered into operating leases for various equipment, vehicles, and properties with expected annual lease payments as follows: 2022 - $1,495,526 2023 - $1,384,064 2024 - $1,279,308 2025 - $17,500 2026 & Thereafter - $8,500 (ii) The City has outstanding contractual obligations of approximately $50.3 million at December 31, 2021 for capital works (2020 -$35.1 million). City Council has authorized the financing of these obligations. (iii) The City has a contract with Integrated Gas Recovery Services Inc. to manage, operate and maintain the Landfill Gas Utilization Facility. The term of the agreement is five years for the period of January 9, 2021 to January 8, 2026 plus one five-year extension. The annual cost of this contract is estimated at $1,050,163. (iv) The City has a contract with Canada Fibers Ltd. for the weekly collection of recyclable materials. The term of the agreement is five years for the period of November 1, 2019 to October 31, 2024 plus three one-year extensions. The annual cost of this contract is estimated at $2,072,000. (v) The City has a contract with Canada Fibers Ltd. for the receiving, transporting, processing and marketing of recyclables. The term of the agreement is five years for the period of November 1, 2019 to October 31, 2024 plus three one-year extensions. The annual cost of this contract is estimated at $551,000. Page 415 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 33.CONTRACTUAL OBLIGATIONS AND COMMITMENTS (CONTINUED) (vi) The City has a contract with Future Waste Systems (Niagara) Inc. for the operation of the Mohawk Street Landfill. The term of the agreement is seven years for the period of November 1, 2020 to October 31, 2027. The annual cost of this contract is estimated at $1,835,811. (vii) The City has a contract with Waste Connections of Canada. for the collection of solid waste and yard waste materials. The term of the agreement is seven years for the period of November 1, 2020 to October 31, 2027. The annual cost of this contract is estimated at $2,218,079. (viii) The City has a contract with 2174677 ON Inc. o/a Clean Shot Environmental Services for winter road maintenance. The term of the agreement is four years and five months for the period of November 15, 2020 to April 15, 2025 plus three one-year extensions. The annual cost of this contract is estimated at $1,043,500. 34.EMPLOYEE COMPENSATION The Public Sector Salary Disclosure Act, 1996, requires municipalities to disclose annually the names, positions, salaries, and taxable benefits of employees paid $100,000 or more in 2021. In 2021 the City of Brantford and its local boards had 350 employees paid $100,000 or more in the calendar year (2020 -322 employees). This information can be found on the Ministry of Finance website at: https://www.ontario.ca/public-sector-salary-disclosure/2021/all-sectors-and-seconded-employees 35.RELATED PARTY TRANSACTIONS All related party transactions are considered to be in the normal course of operations and are recorded at the exchange amount agreed to by the related parties. Page 416 of 424 CORPORATION OF THE CITY OF BRANTFORD NOTES TO THE FINANCIAL STATEMENTS For the year ended December 31, 2021 36.SUBSEQUENT EVENTS Brantford Energy Corporation Merger On September 1, 2021, Brantford Energy Corporation (the Company) entered into a Merger Participation Agreement ("MPA") with: The Corporation of the City of Cambridge ("Cambridge"); The Corporation of the Township of North Dumfries ("North Dumfries"); The Corporation of the City of Brantford ("Brantford"); Cambridge and North Dumfries Energy Plus Inc. ("Energy Plus"); Energy+ Inc. ("Energy+"); Cambridge and North Dumfries Energy Solutions Inc. ("Energy Solutions"); Brantford Power Inc. ("BPI"); and Brantford Hydro Inc. ("BHI"). The MPA provides terms and conditions under which the Company and Energy Plus will amalgamate (the "HoldCo Amalgamation"). Subject to meeting certain conditions in the MPA, at the closing date, Brantford Energy Corporation will issue a total of 100,000,000 Common Shares to Cambridge, North Dumfries, and Brantford, as well as certain Class A, B, C and D Special Shares. The issuance of such common shares by the Corporation would represent a 54.339% ownership interest by Cambridge, a 41% ownership interest by Brantford, and a 4.661% ownership interest by North Dumfries. The effective ownership interest to be conveyed was as negotiated between the parties based on the respective relative fair values of Brantford Energy Corporation and Energy Plus. Brantford currently holds 100% ownership interest in Brantford Energy Corporation. The merger was approved by the Ontario Energy Board and closed on May 2, 2022. The newly formed company is called Grandbridge Corporation. Sale of 84 Market Street On February 11, 2022, the City of Brantford sold land and a building used for administrative purposes located at 84 Market Street for proceeds in the amount of $3,050,000. Page 417 of 424 CORPORATION OF THE CITY OF BRANTFORD TANGIBLE CAPITAL ASSETS - CONTINUITY SCHEDULE SCHEDULE 1 For the year ended December 31 Land Land Improvements Building Machinery & Equipment Infrastructure Assets Under Construction 2021 Total (incl WIP) 2020 Total (incl WIP) Total Historical Cost: Balance: Beginning of Year 37,232,873 69,091,106 315,101,781 84,525,171 953,423,462 35,557,662 1,494,932,055 1,448,409,237 Add: Additions during the year 844,893 1,445,545 24,089,439 10,486,923 49,168,817 9,424,381 95,459,998 75,230,526 Less: Disposals during the year 341,160 408,343 1,716,197 3,338,215 2,287,495 26,395,413 34,486,823 28,727,393 Balance: End of year 37,736,606 70,128,308 337,475,023 91,673,879 1,000,304,784 18,586,630 1,555,905,230 1,494,912,370 Accumulated Amortization Balance: Beginning of year 316,123 37,769,995 178,112,650 54,429,807 450,239,195 -720,867,770 698,396,818 Add: Amortization expense 22,305 2,327,550 7,655,305 6,081,831 19,239,028 -35,326,019 34,227,677 Less: Accumulated amortization on disposals -388,537 1,191,663 3,232,022 1,866,200 -6,678,422 11,756,726 Balance: End of year 338,428 39,709,008 184,576,292 57,279,616 467,612,023 -749,515,367 720,867,769 TOTAL: NET BOOK VALUE 37,398,178 30,419,300 152,898,731 34,394,263 532,692,761 18,586,630 806,389,863 774,044,601 a) Assets under construction: Assets under construction, having a value of $18,586,630 (2020 -$35,557,659), have not been amortized. Amortization of these assets will commence when the asset is put into service. Additions to assets under construction are reported net of assets whose construction is complete and have been put into service. b) Contributed tangible capital assets: Tangible capital assets received as contributions are recorded at their fair market value at the date of contribution. The value of contributed assets received during the year is $36,594,918 (2020 -$9,453,561) and is comprised of infrastructure valued at $33,660,596 (2020 -$7,157,798), a building valued at $NIL (2020 - $NIL), culverts valued at $50,313 (2020 - $1,797,026) and a detention pond valued at $2,884,009 (2020 - $498,737). c) Reclassification of land: The costs and accumulated amortization relating to Land Improvements for the Brant Municipal Non-Profit Housing local board was reclassified to Land in accordance with the classification used in the entity's own financial statements. d) Write-down of tangible capital assets: The write-down of tangible capital assets during the year was $NIL (2020 - $NIL). The accompanying notes are an integral part of these financial statements.Page 418 of 424 CORPORATION OF THE CITY OF BRANTFORD SEGMENTED INFORMATION SCHEDULE 2 The City of Brantford is a single tier municipality that provides a wide range of services to its citizens. The major services chosen for segmented disclosure are those for which the percentage of annual operating expenditures is greater than 10% of the Corporation’s total operating expenditures. The revenues and expenditures reported for each segment includes directly attributable amounts as well as internal charges and recoveries allocated on a reasonable basis. A description of each major service and the activities each provide are as follows: Protection Services Protection services enhances the quality of life for all citizens and responds to their changing needs by ensuring and promoting public safety in partnership with our community. Services provided include fire prevention and suppression, crime prevention, bylaw enforcement, court security, prisoner transportation, protective inspection and control, building permit and inspection services, emergency measures, and administration of the Provincial Offences Act. Transportation Services Transportation services includes the safe and efficient movement of people and goods within the City of Brantford. Responsibilities include road construction and maintenance, traffic signals and signs, winter control, transit operation, developing parking and traffic control bylaws, implementation and maintenance of street lighting, and management and maintenance of parking garages and lots. Environmental Services Environmental services include sanitary sewer system, storm sewer system, waterworks, waste collection, waste disposal and recycling. Responsibilities include water treatment and maintenance, water distribution, water quality, water conservation, the water pollution control plant, pumping stations, pollution control, storm and sanitary sewer maintenance, curbside garbage collection, waste diversion, yard waste management, household hazardous waste day events and landfill site operations. Social and Family Services Social and Family services ensures a healthy community by providing a social infrastructure to the Citizens of Brantford. Services include general assistance, income support, employment assistance, childcare, affordable housing and assistance to aged persons. Recreation and Cultural Services This segment includes parks, recreation programs, recreation facilities, golf courses, libraries and cultural services. Responsibilities include management and provision of recreational services, facilities and programs, administration and maintenance of the main library and St. Paul Avenue branch, operation and maintenance of two public golf courses, preservation of art galleries, museums and the Sanderson Centre for the Performing Arts. The accompanying notes are an integral part of these financial statements.Page 419 of 424 CORPORATION OF THE CITY OF BRANTFORD SEGMENTED INFORMATION SCHEDULE 2 For the year ended December 31 Protection Services Transportation Services Environmental Services Social and Family Services Recreation & Cultural Services Other Services [1] Consolidated 2021 Revenues Taxation -----173,219,419 173,219,419 Grants 10,756,529 13,715,153 3,143,511 48,264,962 1,286,430 7,280,261 84,446,846 Other revenues [2]6,835,260 12,864,101 86,746,872 674,649 19,765,395 24,195,027 151,081,304 Government Business Enterprise -8,113 ---5,802,406 5,810,519 Total Revenues 17,591,789 26,587,367 89,890,383 48,939,611 21,051,825 210,497,113 414,558,088 Expenses Salaries, wages, and benefits 60,989,902 19,321,745 10,029,452 17,596,916 16,709,583 27,054,532 151,702,130 Materials 4,930,939 13,379,913 23,905,210 2,104,653 7,774,676 17,767,843 69,863,234 Contracted services 4,511,905 2,699,030 18,914,077 14,151,362 387,156 8,534,040 49,197,570 External transfers 179,704 -1,055,275 21,681,461 287,568 12,594,690 35,798,698 Amortization 1,564,313 10,070,254 14,028,666 963,309 5,967,799 2,731,683 35,326,024 Debt servicing 17,287 38,333 873,676 279,154 2,184 1,032,583 2,243,217 Other expenses [3]7,356,879 87,114 6,734,333 1,448,735 2,577,456 (13,545,175)4,659,342 Total Expenses 79,550,929 45,596,389 75,540,689 58,225,590 33,706,422 56,170,196 348,790,215 ANNUAL SURPLUS (DEFICIT)(61,959,140)(19,009,022)14,349,694 (9,285,979)(12,654,597)154,326,917 65,767,873 [1] Other services - Includes General Government, Social Housing, Health Services, Planning and Development, and Utility operation. [2]Other revenues - Includes licenses, permits, interest, donations, sale of land, sale of equipment, sale of publications, proceeds on disposal, contributed capital assets, gaming revenues, investment income, fines and penalties, recoveries and rebates, and user charges. [3] Other expenses - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support, and loss on disposal of tangible capital assets. The accompanying notes are an integral part of these financial statements.Page 420 of 424 CORPORATION OF THE CITY OF BRANTFORD SEGMENTED INFORMATION SCHEDULE 2 For the year ended December 31 Protection Services Transportation Services Environmental Services Social and Family Services Recreation & Cultural Services Other Services [1] Consolidated 2020 Revenues Taxation -----166,421,178 166,421,178 Grants 10,345,428 6,429,110 1,930,352 50,042,596 586,239 7,632,999 76,966,724 Other revenues [2]5,153,436 10,224,273 57,817,676 794,881 6,903,297 18,534,561 99,428,124 Government Business Enterprise -----1,477,149 1,477,149 Total Revenues 15,498,864 16,653,383 59,748,028 50,837,477 7,489,536 194,065,887 344,293,175 Expenses Salaries, wages, and benefits 58,475,333 17,757,202 9,849,945 19,082,442 15,093,709 25,513,301 145,771,932 Materials 6,007,763 12,087,936 14,842,869 2,098,403 7,565,481 15,453,893 58,056,345 Contracted services 3,105,281 2,517,024 10,148,820 11,344,818 576,155 8,704,479 36,396,577 External transfers 383,980 -1,030,287 25,003,439 272,537 13,652,920 40,343,163 Amortization 1,418,126 9,757,217 13,775,464 941,486 5,811,337 2,523,879 34,227,509 Debt servicing -23,170 946,951 290,501 13,879 1,075,366 2,349,867 Other expenses [3]6,691,349 (140,974)6,653,883 2,006,080 2,440,582 (12,523,589)5,127,331 Total Expenses 76,081,832 42,001,575 57,248,219 60,767,169 31,773,680 54,400,249 322,272,724 ANNUAL SURPLUS (DEFICIT)(60,582,968)(25,348,192)2,499,809 (9,929,692)(24,284,144)139,665,638 22,020,451 [1] Other services - Includes General Government, Social Housing, Health Services, Planning and Development, and Utility operation. [2]Other revenues - Includes licenses, permits, interest, donations, sale of land, sale of equipment, sale of publications, proceeds on disposal, contributed capital assets, gaming revenues, investment income, fines and penalties, recoveries and rebates, and user charges. [3] Other expenses - Includes tax write-offs, rents and financial expenses, inter-functional adjustments, allocation of program support, and loss on disposal of tangible capital assets. The accompanying notes are an integral part of these financial statements.Page 421 of 424 The Official Opposition Party to The City of Niagara Falls Council Do not alter this document 31-01-2023-05 Monday, January 30, 2023 One Wallet Report Council, You are presenting the levy impact of the budget as XXX% general levy +1% capital levy, at the end of the day whether you call it an increase to the capitol levy or an internal transfer from the operating budget it amounts to the same thing, the net tax levy of Niagara Falls residents are increasing by the total approved during this meeting. Staff and Council managed to increase user fees to city residents, this did not lower the tax burden, you just managed to transfer it to specific users. As for the deferred amounts, as city staff likes to point out, "deferred" is just deferred. You didn't actually lower the tax burden by doing that, you may have even increased it, I suppose you can say you made it more palatable, in a fashion. Not very good business accounting though. 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. Page 422 of 424 "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 423 of 424 CITY OF NIAGARA FALLS By-law No. 2023 – 009 A by-law to adopt, ratify and confirm the actions of City Council at its meeting held on the 31st 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 31st 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 31st day of January, 2023. .............................................................. ............................................................. BILL MATSON, CITY CLERK JAMES M. DIODATI, MAYOR Page 424 of 424