01-23-2024 Budget
AGENDA
City Council Budget Meeting
3:00 PM - Tuesday, January 23rd, 2024
Council Chambers/Zoom App.
All Council Meetings are open to the public
in person, in Council Chambers or watched
virtually.
All electronic meetings can be viewed on
this page, the City of Niagara Falls YouTube
channel, the City of Niagara Falls Facebook
page, along with YourTV Niagara.
Page
1. CALL TO ORDER
O Canada: Adriauna Caputo (singing live in Chambers)
Land Acknowledgement and Traditional Indigenous Meeting Opening
2. IN CAMERA SESSION OF COUNCIL
2.1. In-Camera Resolution (added)
January 23, 2024 - Resolution to go In-Camera
3
3. ADOPTION OF MINUTES
3.1. Council Minutes of January 16, 2024 (added)
City Council - 16 Jan 2024 - Minutes - Pdf
4 - 16
4. DISCLOSURES OF PECUNIARY INTEREST
Disclosures of pecuniary interest and a brief explanation thereof will be
made for the current Council Meeting at this time.
5. REPORTS
5.1. F-2024-03 (Report added)
Mayor’s Proposed Draft 2024 Tax Levy Supported Budget -
Variance Analysis
F-2024-03 Mayor’s Proposed Draft 2024 Tax Levy Supported
Budget -Variance Analysis - Pdf
2024 Draft Operating Budget - MEDIA
17 - 301
Page 1 of 401
5.2. F-2024-04 (Report added)
2024 Budget Engagement Survey Results
F-2024-04 2024 Budget Engagement Survey Results - Pdf
302 - 332
5.3. 2024 Operating Budget - PRESENTATION (added)
Tiffany Clark, Director of Finance, will present the 2024 Operating
Budget to Council.
2024 Levy Budget Presentation 01-23-2024 - FINAL
333 - 352
5.4. F-2024-07 (Report added)
Mayor's Proposed Draft 2024 Tax Levy Supported Budget
F-2024-07 Mayor's Proposed Draft 2024 Tax Levy Supported
Budget - Pdf
Comment from resident - City of Niagara Falls 2024 Budget
Affordable Housing updated Report
353 - 400
6. BY-LAWS
The City Clerk will advise of any additional by-laws or amendments to
the by-law listed for Council consideration.
2024-
015.
A by-law to adopt, ratify and confirm the actions of the City
Council at its meeting held on the 23rd of January, 2024.
By-law 2024-015 - 01 23 24 Confirming By-law
401
7. ADJOURNMENT
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The City of Niagara Falls, Ontario
Resolution
No. 02 January 23, 2024
Moved by:
Seconded by:
WHEREAS all meetings of Council are to be open to the public; and
WHEREAS the only time a meeting or part of a meeting may be closed to the public is if
the subject matter falls under one of the exceptions under s. 239(2) of the Municipal Act.
WHEREAS on January 23, 2024, Niagara Falls City Council will be holding Closed
Meetings as permitted under s. 239 (2) of the Municipal Act, namely;
(f) advice that is subject to solicitor-client privilege, including communications
necessary for that purpose.
THEREFORE BE IT RESOLVED that on January 23, 2024 Niagara Falls City Council will
go into a closed meeting to consider matters that fall under 239 (2) (f) to receive legal
advice that is subject to solicitor-client privilege regarding assets of the Corporation.
AND The Seal of the Corporation be hereto affixed.
WILLIAM G. MATSON JAMES M. DIODATI
CITY CLERK MAYOR
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MINUTES
City Council Meeting
4:00 PM -Tuesday, January 16, 2024
Council Chambers/Zoom App.
The City of Niagara Falls Council Meeting of the City of Niagara Falls was called to order on
Tuesday, January 16, 2024, at 4:11 PM, in Council Chambers, with the following members
present:
COUNCIL
PRESENT:
Mayor Jim Diodati, Councillor Tony Baldinelli, Councillor Wayne
Campbell, Councillor Lori Lococo, Councillor Ruth-Ann Nieuwesteeg,
Councillor Mona Patel, Councillor Victor Pietrangelo, Councillor Mike
Strange, Councillor Wayne Thomson
STAFF
PRESENT:
Jason Burgess, Bill Matson, Jo Zambito, Erik Nickel, Kathy Moldenhauer,
Kira Dolch, Serge Felicetti, Nidhi Punyarthi, Tiffany Clark, Shelley
Darlington, Andrew Bryce (present in Chambers)
Trent Dark (present via Zoom)
1. CALL TO ORDER
The meeting was called to order at 4:11 PM.
2. ADOPTION OF MINUTES
2.1. Council Minutes of December 12, 2023
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Lori Lococo
THAT Council approve the minutes of the December 12, 2023 Council
meeting.
Carried Unanimously
3. DISCLOSURES OF PECUNIARY INTEREST
a) Councillor Victor Pietrangelo declared a conflict of interest to By-law 2024-004,
as the by-law relates to a planning application which the Councillor's main
residence is within the notification zone.
b) Councillor Lori Lococo declared a conflict of interest to Item #6.4, Boards,
Commissions, Fees. Councillor Lococo is a board member of the Niagara
Falls Art Gallery and sits on it as a resident.
Moved by Councillor Lori Lococo
Seconded by Councillor Tony Baldinelli
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THAT Council direct staff to move Item #8.1 (CAO-2024-01 - Social Services
Grants) on agenda, to be presented before going In-Camera.
Carried Unanimously
c) Mayor Jim Diodati declared a conflict of interest to By-law 2024-007 as it
relates to vacation rental units.
4. MAYOR'S REPORTS, ANNOUNCEMENTS
a) Mayor Diodati extended condolences to the following:
Robert Orr, former City Councillor, having served 2 3 year terms in the
1970's and 80's.
Kathy Phillips, mother-in-law of Heather Phillips in the Mayor & CAO's
office.
Vincenzo Ioannoni, father of Carm Ioannoni in our Human Resources
Department.
b) Mayor Diodati mentioned the following City events:
9th Annual Dalton’s Wish Toy Drive
•Hosted by Councillor Strange
•Also attended by Councillors Patel, Pietrangelo and Baldinelli
Cool As Ice Gala
•Also attended by Councillors Patel & Strange
Councillor Representation
Councillor Patel attended the following events:
•Notre Dame Christmas Project Judge
•Niagara African Caribbean Culture Organization Recognition Award Dinner
•New Year’s Levee, NF Armoury
Business Happenings—grand openings: [photos for each shown]
•Triple O’s grand opening
oCouncillors Strange, Nieuwesteeg, Patel and Pietrangelo
•Paris Lane Boutique grand opening
oCouncillors Baldinelli, Patel and Thomson
Flag Raising: [Photo shown]
•Crime Stoppers
oAlso attended by Councillor Thomson
c) The next Council meetings are scheduled as follows:
Tuesday, January 23rd, 2024 (2024 Operating Budget) - 3:00 PM.
Tuesday, February 6, 2024 - 4:00 PM.
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5. PLANNING MATTERS
5.1. PBD-2024-01
AM-2023-023 - Zoning By-law Amendment
5438 Ferry Street
Proposal: To rezone the property to facilitate the development of a 30-
storey, mixed-use building containing 456 dwelling units and 2
commercial units.
Applicant: 1788618 Ontario Inc. (Rick Dritsacos)
Agent: Quartek Group Inc. (Eric Potts)
The Public Meeting commenced at 4:30 PM.
Mackenzie Ceci, Senior Planner, Current Development, provided an overview
of Report PBD-2024-01.
Leigh Whyte, from PLW Planning & Environmental Consulting, represented the
applicant and provided a presentation in support of the application.
Matthew Trendota, Architect from Quartek in St. Catharines, was in attendance
and provided some context to Councillor questions.
The Public meeting was closed at 5:03 PM.
Moved by Councillor Wayne Thomson
Seconded by Councillor Tony Baldinelli
1. THAT Council approve the Zoning By-law Amendment to permit the
development of a 30-storey, mixed use building containing 456 dwelling
units and 2 commercial units, subject to the regulations outlined in this
Report.
2. THAT the amending by-law include a Holding (H) provision to require
the filing of a Record of Site Condition, the inclusion of various warning
clauses in Site Plan / Condominium Agreements, the registration of a
Site Plan Agreement within two years of the passing of the amending
by-law, and the submission of an updated Wind Study, an updated
Shadow Study Report, an alternative concept for the roof treatment, and
additional information with respect to the affordability of the proposed
dwelling units.
Carried Unanimously
6. DEPUTATIONS / PRESENTATIONS
6.1. Presentation - Steven deBoer, Mission Pastor, from The Bridge
Steven deBoer, Mission Pastor, from The Bridge, presented his new program
with the Hotels and Convention Centre (Food Recovery project and partnership
with La Tablee Des Chefs) and how the innovative program re-distributes food
throughout the City.
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Direction to Staff:
To ask staff contact local BIA's, hotels and the Niagara Hotel Association by
sharing Steven deBoer's name in order to establish partnerships.
Also direction taken to increase the awareness of this initiative by promoting on
our social media channels.
Moved by Councillor Lori Lococo
Seconded by Councillor Ruth-Ann Nieuwesteeg
THAT Council receive the presentation made by Steven deBoer, Mission
Pastor, from the Bridge regarding a food recovery program.
Carried Unanimously
6.2. Alzheimer Society
January is Alzheimer Awareness Month. As such, Anne Radojcic, Board
Member of the Alzheimer Society of Niagara Region presented to Council
information on Alzheimer's Disease, their programs and services and their
search for new board members.
Moved by Councillor Wayne Campbell
Seconded by Councillor Victor Pietrangelo
THAT Council receive the presentation made by Anne Radojic, providing
information on Alzheimer's disease as January is Alzheimer Awareness Month.
Carried Unanimously
6.3. Niagara Falls Innovation Hub
Dan Bordenave, CEO, Niagara Falls Innovation Hub, presented to Council a
review of 2023 and a summary of the Niagara Falls Innovation Hub project.
Educational field trip testimonials attached from students at St. John Henry
Newman Catholic Elementary School (Grade 8 students) and Notre Dame
Elementary School.
Resident of O'Neil Street, Aras Reisi, addressed Council citing his support of
the Innovation Hub.
Moved by Councillor Mona Patel
Seconded by Councillor Tony Baldinelli
THAT Council receive the presentation made by Dan Bordenave, CEO of the
Niagara Falls Innovation Hub whom provided a summary of the project.
Carried Unanimously
6.4. F-2024-02
2024 Boards and Commissions, Fee for Service, Grants and Honorariums
Recommendations
The following grant recipient groups presented before Council:
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1. Birchway Niagara (formerly Women's Place of Niagara) - Jennifer Gauthier,
Executive Director
2. Project Share - Pam Sharp, Executive Director
3. YWCA Niagara Region - Elisabeth Zimmermann, Executive Director -
updated Council on the programs and services offered by the YWCA in
Niagara Falls.
Moved by Councillor Ruth-Ann Nieuwesteeg
Seconded by Councillor Victor Pietrangelo
THAT Council receive the presentation made by Pam Sharp of Project Share,
for information.
Carried Unanimously
Moved by Councillor Mike Strange
Seconded by Councillor Wayne Campbell
THAT Council receive the presentation made by Jennifer Gauthier, of Birchway
Niagara, for information.
Carried Unanimously
Moved by Councillor Wayne Campbell
Seconded by Councillor Tony Baldinelli
THAT Council receive the presentation made by Elisabeth Zimmermann,
Executive Director of the YWCA, for information.
Carried Unanimously
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
1. THAT 2024 funding levels and classifications for Boards and
Commissions, Fee for Service, Grants and Honorariums as presented
on Attachment 1 totaling $8,055,345 of which $7,072,446 will be funded
by the tax levy, representing a increase in tax levy funding of $192,119
(0.2% levy impact) from prior year BE REFERRED to the 2024 budget
deliberations scheduled for January 23, 2024.
Carried Unanimously (Councillor Lococo declared a conflict to mentions
of the Niagara Falls Art Gallery).
6.5. Niagara Falls Public Library - 2024 Operating Budget
Alicia Subnaik Kilgour, Chief Librarian, provided a brief presentation to Council.
Anne Andres-Jones, Chair of Library Board and John Anstruther, Vice-Chair of
the Library Board were also in attendance and shared results from 2023.
Mayor Diodati left Chambers at 7:54 PM and Councillor Pietrangelo resumed
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as Chair. Mayor Diodati returned at 7:59 PM.
Councillor Pietrangelo left Chambers at 8:00 PM and returned at 8:05 PM.
Moved by Councillor Ruth-Ann Nieuwesteeg
Seconded by Councillor Mona Patel
THAT Council receive the presentation from Alicia Subnaik Kilgour, Anne
Andres-Jones and John Anstruther, from the Niagara Falls Public Library, for
information.
Carried Unanimously
7. IN CAMERA SESSION OF COUNCIL
Moved to Item #8.1 on the agenda.
7.1. In-Camera Resolution
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Wayne Campbell
THAT Council enter in an In-Camera session.
Carried Unanimously
8. REPORTS
8.1. CAO-2024-01
Social Services Grants
Moved by Councillor Mona Patel
Seconded by Councillor Lori Lococo
THAT Council defer Recommendations #1 and #2 from the report until such
time as a Council workshop has been scheduled to further discuss different
solutions and other opportunities in the social services grant funding process.
Carried Unanimously
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Mona Patel
THAT Council APPROVE the pilot project (Project Elevate) for a maximum of
18 months as outlined in this report.
Carried (Councillor Lococo was opposed).
8.2. Councillor Wayne Campbell left meeting at 9:45 PM.
Open Council meeting resumed at 10:00 PM.
MW-2024-02
Brown Road Watermain Replacement – Contract Award (2023-557-21)
Moved by Councillor Lori Lococo
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Seconded by Councillor Mike Strange
THAT Council extend the curfew of 10:00 PM to allow the Council meeting to
continue.
Carried Unanimously
Moved by Councillor Mike Strange
Seconded by Councillor Wayne Thomson
1. THAT Council award Contract 2023-557-21, Brown Road Watermain
Replacement, to O’Hara Trucking and Excavating in the amount of
$2,951,639.00 + HST.
2. THAT Council approve a 2024 capital budget amendment for the
extension of the scope of this project (Brown Road Watermain
Replacement, W66-23) in the amount of $300,000.00, to be funded from
the Water Capital Special Purpose Reserve.
3. THAT the Mayor and Clerk be authorized to execute the necessary
agreements.
Carried Unanimously
8.3. PBD-2024-02
Quarter 3 Development and Housing Report and Provincial Reporting
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
1. THAT Council receive the Quarter 3 Development and Housing Report
that reviews the status of current development and housing activity in
the City for the third quarter of 2023.
2. THAT Council direct staff to forward the housing information to the
Province as required.
Carried Unanimously
9. CONSENT AGENDA
9.1. F-2024-05
2024 Interim Tax Levy
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Mike Strange
THAT Council approve the 2024 Interim Tax Levy calculation and by-law
providing for the 2024 Interim Tax Levy.
Carried Unanimously
9.2. MW-2024-01
Summary of 2024 Traffic & Parking By-law Amendments
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Moved by Councillor Victor Pietrangelo
Seconded by Councillor Mike Strange
For the information of City Council.
Carried Unanimously
10. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
10.1. Proclamation Request - World Parkinson's Day
April is Parkinson's Awareness Month and April 11, 2024 is World Parkinson's
Day. The Passion for Parkinson's Foundation is requesting that Council
proclaim Thursday, April 11, 2024 as "World Parkinson's Day" and arrange for
the lighting of City Hall in blue in recognition.
Recommendation: For the Approval of Council.
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Ruth-Ann Nieuwesteeg
THAT Council proclaim Thursday, April 11, 2024 as "World Parkinson's Day"
and arrange for the lighting of City Hall in blue in recognition.
Carried Unanimously
11. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
11.1. Letter from Ministry of Municipal Affairs and Housing - Greenbelt Statute
Law Amendment Act, 2023 receives Royal Assent - City of Niagara Falls
Sean Fraser, Assistant Deputy Minister, Planning and Growth Division, Ministry
of Municipal Affairs and Housing, has sent the attached letter to Municipal
Clerk's/CAOs for information.
Recommendation: For the Information of Council.
11.2. Resolution - Town of Lincoln - Provincial Commitment - Bill 23
Attached is a resolution from the Town of Lincoln, passed on Wednesday,
December 13, 2023 in support of a Provincial commitment to provide
municipalities necessary infrastructure funding to support housing as a result of
the impacts of Bill 23 and other legislation.
Recommendation: For the Support of Council.
Moved by Councillor Lori Lococo
Seconded by Councillor Tony Baldinelli
THAT Council supports the resolution from the Town of Lincoln, passed on
Wednesday, December 13, 2023 in support of a Provincial commitment to
provide municipalities necessary infrastructure funding to support housing as a
result of the impacts of Bill 23 and other legislation.
Carried Unanimously
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11.3. Resolution - Town of Aurora - Community Safety and Inciteful Speech
Attached is correspondence from the Town of Aurora Council meeting of
December 12, 2023, regarding a resolution adopted by Council respecting
Community Safety and Inciteful Speech.
Recommendation: For the Information of Council.
11.4. Niagara Region Correspondence
Attached is correspondence sent from the Niagara Region regarding the
following:
1. Niagara Regional Report PW 53-2023 Waste Management By-law Update
2. 2024 Budget - Waste Management Services Operating Budget and
Requisition
Recommendation: For the Information of Council.
11.5. Letter to Council - Potential Municipal Equipment Operator Course
Attached is a letter from the Association of Ontario Road Supervisors
requesting Councils to review.
Recommendation: For the Information of Council.
11.6. Comments from Resident
Moved by Councillor Wayne Thomson
Seconded by Councillor Tony Baldinelli
THAT Council receive and file for information Items # 11.1 - #11.6, excluding
Item #11.2.
Carried Unanimously
12. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
12.1. Appointments to Transportation Strategy Steering Committee
The Regional Clerks Office is looking for a City Council Representative for the
Transportation Strategy Steering Committee.
Recommendation: THAT Council appoint one representative to the Region's
Transportation Steering Committee for the balance of the current term.
Moved by Councillor Mike Strange
Seconded by Councillor Mona Patel
THAT Council receive the results of the vote and appoint Councillor Tony
Baldinelli to the Region's Transportation Steering Committee for the balance of
the current term.
Carried Unanimously
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13. RATIFICATION OF IN-CAMERA
a) Ratification of In-Camera
Moved by Councillor Mona Patel
Seconded by Councillor Tony Baldinelli
THAT Council accept an offer to purchase part of River Lane (located between
John Street ad Hiram Street) for $290,000.00; THAT any sale of the Subject
Lands be conditional upon the lands being merged in title with the abutting
lands.; THAT the City Solicitor and Chief Administrative Officer, or their
designate, is authorized to execute all other documentation and take whatever
steps necessary to complete the transaction and;
THAT Council approve the sale of 2.385 acres of land within the Montrose
Business Park, specifically Part 12 of Reference Plan 59R-16783; and THAT
the City Solicitor and CAO, or their designate, be authorized to execute all
other documentation and take whatever steps necessary to complete the
transaction.
Carried Unanimously
14. MOTION
14.1. At the previous Council meeting of December 12, 2023, Councillor Lococo
brought forth the following motion regarding the Niagara Region Transit.
Motion:
1)THAT staff be directed to report back to Council as to whether the transit
amalgamation has met the goals that were outlined to this Council for the
amalgamation; and
2)THAT staff provide a range of options to Council as to how to work with the
Niagara Transit Commission/Niagara Region Transit to obtain increased
efficiency & transparency.
3)THAT staff be directed to begin conversations with Niagara Transit
Commission/Niagara Region Transit regarding the process and cost of
expanding the transit system to the new Regional Hospital on Montrose and
Biggar Roads.
Moved by Councillor Lori Lococo
Seconded by Councillor Ruth-Ann Nieuwesteeg
1)THAT staff be directed to report back to Council as to whether the transit
amalgamation has met the goals that were outlined to this Council for the
amalgamation; and
2)THAT staff provide a range of options to Council as to how to work with the
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Niagara Transit Commission/Niagara Region Transit to obtain increased
efficiency & transparency.
3)THAT staff be directed to begin conversations with Niagara Transit
Commission/Niagara Region Transit regarding the process and cost of
expanding the transit system to the new Regional Hospital on Montrose and
Biggar Roads.
Carried Unanimously
15. NOTICE OF MOTION/NEW BUSINESS
a) Multi-purpose Courts - Huggins Street - A.N. Myer Secondary School
Councillor Pietrangelo requested re-visiting the agreement/contract between
DSBN and the City pertaining to the multi-purpose courts at A.N. Myer
Secondary School, with the objective of re-opening to the public.
Direction to Staff: Staff will work with partners to review contract with DSBN at
this location.
b) Safety Committee
Councillor Lococo asked for an update as to a previous request pertaining to a
City Safety Committee.
Direction to Staff: Jason Burgess, CAO, informed Council that the Police Chief
was scheduled to come to a future Council meeting and that traffic concerns in
nature, be referred to Mat Bilodeau, Senior Manager of Transportation
Services.
c) Notice of Motion - Snow Removal
Councillor Mona Patel provided a notice that a motion will be brought forward
to our next Council meeting on February 6, 2024, regarding snow removal for
seniors and those with disabilities.
16. BY-LAWS
2024-
001.
A by-law to amend By-law No. 79-200, to permit the use of the lands for the
development of 6 townhouse dwelling units in 1 block, together with a semi-
detached dwelling. (AM-2023-024).
2024-
002.
A by-law to amend By-law No. 79-200, to permit the use of the lands for the
development of 9 townhouse dwelling units in 2 blocks, together with 3
detached dwellings (AM-2023-020).
2024-
003.
A by-law to amend By-law No. 79-200, to permit the use of the lands for 3
stacked townhouse dwellings containing 43 dwelling units. (AM-2022-030).
2024-
004.
A by-law to amend By-law No. 79-200, to permit the use of the lands for the
development of 44 townhouse dwelling units in 9 blocks, together with 1
detached dwelling and 2 semi-detached dwellings and to repeal By-law No.
1988-134 (AM-2023-010).
2024-A by-law to amend By-law No. 395-1966, By-law No. 2003-078 and By-law No.
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005. 79-200, to fulfill conditions of approval of consent applications B-2022-002 to
004 (inclusive) and permit 3 detached dwelling units (AM-2023-018).
2024-
006.
A by-law to provide for the adoption of Amendment No. 163 to the City of
Niagara Falls Official Plan (AM-2023-015).
2024-
007.
A by-law to amend By-law No. 79-200, to permit the use of the Lands for a
Vacation Rental Unit, subject to the removal of a holding (H) symbol (AM-2023-
015).
2024-
008.
A by-law to amend By-law No. 79-200, to permit a semi-detached dwelling
(AM-2023-021).
2024-
009.
A by-law to provide for the adoption of Amendment No. 164 to the City of
Niagara Falls Official Plan (AM-2023-017).
2024-
010.
A by-law to amend By-law No. 79-200, to permit 87 dwellings units within two
existing two-storey buildings and repeal By-law No. 2018-120 (AM-2023-017).
2024-
011.
A by-law to amend By-law No. 79-200, to permit the use of the lands for a 14
storey, mixed-use building, with 480 square metres of ground floor commercial
space and 162 dwelling units, subject to the removal of a Holding (H) symbol
(AM-2023-014).
2024-
012.
A by-law to provide an interim levy of realty taxes.
2024-
013.
A by-law to amend By-law No. 89-2000, being a by-law to regulate parking and
traffic on City Roads. (Parking Prohibited, Stop Signs at Intersections, Speed
Limits on Highways (Part 2 – 60 km/h) and (Part 4 – 80 km/h))
2024-
014.
A by-law to adopt, ratify and confirm the actions of the City Council at its
Special meeting held on the 16th day of January, 2024.
Moved by Councillor Victor Pietrangelo
Seconded by Councillor Mike Strange
THAT the by-laws be read a first, second and third time and passed.
Carried Unanimously (Councillor Lococo and Mayor Diodati declared a
conflict to By-law 2024-007 and Councillor Pietrangelo declared a conflict
to By-law 2024-004).
17. ADJOURNMENT
a) Adjournment
Moved by Councillor Tony Baldinelli
Seconded by Councillor Ruth-Ann Nieuwesteeg
THAT Council adjourn the Council meeting at 10:52 PM.
Carried Unanimously
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Mayor
City Clerk
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F-2024-03
Report
Report to: Mayor and Council
Date: January 23, 2024
Title:
Mayor’s Proposed Draft 2024 Tax Levy Supported Budget -
Variance Analysis
Recommendation(s)
1. THAT Council RECEIVE report F-2024-03 Mayor’s Proposed Draft 2024 Tax
Levy Supported Budget – Variance Analysis for information.
2. THAT Council APPROVE the 2023 budget reclassifications identified in
Attachment 13.
Executive Summary
This report provides a summary of the key changes in the 2024 budget in comparison to
the 2023 budget. The purpose of this report is to provide readers with an easy
reference to material changes in the budget for each department. An additional report is
on the agenda with the more overarching budget discussion and options to reduce the
increase, while this report speaks to the budget variances and new position details.
Under the proposed budget the City is balancing a number of key pressures in addition
to taxpayer affordability. Some key items are as follows:
Inflationary increases which under the current market is closer to 4%. The
inflationary pressure puts the budget over budget guidance. A number of steps
were taken to partially offset these pressures including revenue increases and
cost control measures.
Moving to best practice finance approaches to avoid “kicking the can down the
road” which results in taxpayers paying more in the future or ensuring that the
organization is more financially sustainable. Some of these items include:
o Debt place holder funding – to ensure that debts that are approved in
current budgets are funded in current budgets rather than when the debt is
actually obtained.
o Fleet replacement reserve - we will be required to fully fund our asset
management plan and will be required in the future to fully fund the cost to
maintain our fleet on an annual basis.
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o Hospital levy – By paying for the hospital commitment from our reserves
taxpayers will receive a significant benefit, however our reserves will need
to be replaced to ensure we can maintain our assets and services.
o OLG reliance – Staff continue to take Council’s previous direction to
remove the OLG subsidy from the levy by using 50% of the increase in tax
assessment growth. Though to completely unwind the City’s reliance on
this subsidy will take the City likely a decade as it is still a material amount
($4,525,000 or 5.3% of the levy).
Making key investments in City resources to better prepare the City to manage
future growth or to capture future efficiencies more effectively.
Increasing user fees to reduce the pressure on the general tax levy.
Overall the budget is balancing taxpayer affordability in the near term with taxpayer
affordability over the long term.
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. Within attachments 2 and 12, if there is a note number
notation to the right of the variance column, there is a corresponding explanation to that
note number located in the analysis section of this report. Please refer to this report in
conjunction with the attachments.
Attachment 2 – City Council, Committees, Boards and Grant Summaries
Mayor and Councillors
1. Contracted Services has increased by $40,000 from $6,000 to $46,000 as
$40,000 has been added in to reflect Integrity Commissioner costs.
Committees
2. A new budget line has been added for $35,000 in Contracted Services for the
Municipal Heritage Committee for a Heritage Consultant. Revenue of $35,000 is
being budgeted From Special Purpose Reserves to offset this budget line. If
Council does not support the Municipal Heritage project both budget lines would
be removed. There is no tax levy impact in relation to this item.
Boards
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3. From Reserve Funds has increased by $152,766 from $130,133 to $282,899
which reflects the increase in the Niagara District Airport Capital Request. The
City has historically funded the Airport’s capital requests with the OLG Reserve
Fund.
4. Fees for Service has increased by $396,569 as follows:
Airport Capital increased by $152,766 or 117.4% from $130,133 to $282,899. As
mentioned above, this increase is offset with OLG Reserve Funding (no tax levy
impact).
Airport Operating costs increased by $5,756 or 3.0% from $190,014 to $195,770.
Niagara Falls Public Library increased by $238,003 or 4.4% from $5,368,608 to
$5,606,611. Staff is recommending that this increase be capped at the 2024
budget guidance rate of 3.5% which would result in a reduction of $50,102.
Grants
5. From Reserve Funds has decreased by $250,000 from $625,000 to $375,000
for two reasons:
Removal of the $200,000 OLG reserve funding brought in to offset one time
funding of $200,000 to Niagara Health Foundation in 2023 so an MRI machine
could be purchased. $200,000 has also been removed from External Transfers
in relation to Niagara Health Foundation. There is no tax levy impact in relation to
these entries.
Reduction of $50,000 in New Years Eve budget from $75,000 to $25,000 which
is historically funded by a reserve fund. This $50,000 reduction is in both the
revenue side From Reserve Funds and on the expense side Materials. There is
no tax levy impact in relation to these entries.
6. External Transfers have decreased by $184,867 from $921,983 to $737,116 as
follows:
Removal of $200,000 for Niagara Health Services as mentioned above.
Increase of $10,000 or 30.4% for St. John’s Ambulance has been requested.
Staff is recommending the increase be kept to 3.3% or $1,100 which would result
in an $8,900 reduction.
Increase of $5,133 or 10% requested from YWCA. This is offset by a change in
the From Reserve Fund as Council reserve funded most of the Social Service
Grants from OLG in 2023. Staff is recommending no increase for YWCA.
Attachment 3 – Administrative Services Summaries
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Chief Administrator's Office
7. Sales has a new budget line of $20,000 as the estimated revenue from selling
WonderFalls passes. There is a corresponding new budget line in To Capital
Special Purpose Reserves allocating the projected $20,000 revenue to Capital
Special Purpose Reserves
8. In 2023, $75,000 was budgeted From Special Purpose Reserves funding and
as an expense in External Transfers to cover the City’s Outreach worker from
the Niagara Region. This has been removed in the 2024 budget however a
budget of $175,716 has been added from SPR 323 – Strategic Initiatives, to
cover the new pilot program expenses outlined in Report CAO-2024-01
presented on the January 16, 2024 agenda. This budget includes two (2)
labourers and benefits totaling $155,716 and pilot program support
expenses of $20,000. Provincial and or Regional funding for outreach work has
traditionally been fluid. If the assumptions for outreach funding
changes during the year, staff will continue to ensure outreach services are
provided.
Labour and Benefits has increased by $171,285 or 43.9% from $390,322 to
$561,607 with salary increases as well as the pilot program mentioned above
that includes two new labourers salary and benefits totaling $155,716 funded
fully with reserves.
Contracted Services includes a new budget line of $20,000 for pilot program
funding support fully funded from reserves, while the 2023 contracted services
budget has decreased by $7,000 (reallocated to materials accounts) resulting in
a net increase to contracted services of $13,000.
Clerks Services
9. User Fees increased by $40,000 from $60,000 to $100,000 as the budget for
Marriage Ceremonies has increased from $60,000 to $100,000. Although the
actual revenue from marriage ceremonies is higher currently around $150,000
staff has conservatively budgeted $100,000 as it is unclear if 2023 is a bit of a
catch-up year for marriages due to COVID. If the positive revenue trend
continues, the budget can be further increased in 2025.
10. Contracted Services has increased by $20,400 or 108.0% from $5,000 to
$25,400 as follows:
$400 increase in data fix invoices for election machine maintenance
NEW – Clerks By-law Review - $15,000
NEW – Council General/Conflict of Interest Legal Expenses - $5,000
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Human Resources
11. Labour has decreased by $634,987 from $2,783,745 to $2,148,758 due to a
reallocation of wage increases out to the departments they belong in. As a
result, labour budgeted in each department area is now showing both a 2023
increase (previously budgeted in HR) and a 2024 increase for this budget. The
2023 increase portion is not new to the 2024 budget but rather a reallocation of
these funds mentioned here.
Corporate Services
12. Corporate Services budget although it appears new is simply a reallocation
from the Financial Services Summary to its own dedicated set of accounts. The
only new item in Corporate Services, other than minor wage increases, is the
addition of 25% labour and benefits for the newly approved Senior Manager of
Realty Service. This position was approved in the 2024 capital budget with an
agreement to fund 25% of the position through the levy budget. This added
$32,000 to the Corporate Services budget.
Communication Services
13. Contracted Services. has increased by $42,000 or 123.5% from $34,000 to
$76,000 specifically with the graphic design support budget line increasing by
$37,000 from $13,000 to $50,000 and the addition of a new budget line for
$5,000 for Video Support.
Procurement Services
14. Labour has increased by $127,777 or 24.2% from $526,992 to $654,769. This
includes the addition of a Senior Procurement Officer that was reclassified from
the capital budget.
Information Services
15. Labour increased $280,075 mainly due to the Senior Manager of IT Innovation
being budgeted in capital originally in 2023 when it was requested however
once hired staff determined the majority of the responsibilities will support
operating initiatives, with a smaller portion supporting capital projects. As such
this position has been reclassified to the operating budget creating a variance of
approximately $123,000 plus benefits. In addition, there is a $56,000 increase
due to the existing two (2) summer students being requested as full time students
for 2024 only. The remainder of the increase amounting to approximately 6%
relates to salaries of existing staff resulting from the city-wide distribution of
non-union increases, budgeted in the HR area in 2023 plus projected 2024
salary increase. Benefits increased $68,593 in conjunction with the labour
increase.
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16. Materials have increased by $697,850 primarily related to software costs.
Trend Micro is a large contributor to that increase as well as Microsoft and
Adobe licenses. An additional $150,000 has also been phased in for annual
ERP licensing and support costs, to ensure there is sufficient funding allocated
in the operating budget by the time the ERP is fully implemented. Overall, the
trend of “software as a service” or SAS, has seen an increase in operating costs
for software and a decrease in capital charges.
17. Professional Development has increased by $60,000 for corporate accessibility
training. There are increased requirements on our organization, which this
training will assist with.
18. Membership/Subscriptions has increased by $80,000 for a new Infotech
subscription service for tools, templates and training.
Legal Services
19. Contracted Services has decreased by $50,000 or 10.0% from $500,000 to
$450,000 in order to create budget capacity for a request for an Assistant City
Solicitor and assuming the addition of this position would reduce some of the
need for external legal.
Risk Management Services
20. Insurance has increased by $170,881 or 74.2% from $230,215 to $401,096 with
some additional insurance coverage types secured during the 2023 year.
Financial Services
21. Taxation City General/Urban Services and Capital Levy increased by
$1,129,681 or 1.3% from $84,973,005 to $86,102,686 due to the growth
recognized during 2023. Consistent with Council’s direction in 2021 the OLG
subsidy of $5,090,000 has been reduced by 50% of the growth or $565,000
down to $4,525,000. The City is slowly moving in the right direction by removing
its reliance on OLG funding in the tax levy budget.
22. Waste Management taxation revenue and the corresponding Contracted
Services budget showing the payment owing to the Region has not been
included in the 2024 budget as this is revenue that is collected on behalf of the
Region and does not belong in the City’s budget. As a result staff have removed
the revenue and expense budget each totaling $8,449,043 from the 2023 budget
column to allow for a better apples to apples comparison of the Financial
Services Summary. The City does however retain any Waste Management
Supplemental tax bills received during the year and funds any Waste
Management Write Offs during the year with a reserve. The budget of $150,000
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for Waste Management write offs and $150,000 From Special Purpose
Reserves still remains in the City’s 2024 budget. There is no tax levy impact as a
result of these two budget lines.
23. The Payment in Lieu of Taxation budget has been increased by $601,141 from
$7,291,411 to $7,892,552 to better reflect actual payment in lieu revenue
expected in 2024.
24. The Ontario Municipal Partnership Fund (OMPF) grant has been reduced by
15% consistent with prior years.
25. Staff has kept the Ontario Lottery and Gaming Corporation Funds Casino budget
at a conservative $14,000,000 still anticipating revenues declining from the City's
typical pre-COVID amount of approximately $23M due to the introduction of
online gaming and the Woodbine Casino. Staff still feels this is a very
conservative estimate.
The historical subsidy of OLG funding included in the tax supported operating
budgeting of $5.895M (2021 and prior) 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 $4,525,000 in the 2024 budget, a reduction of
$565,000 from 2023’s subsidy of $5,090,000. $4,525,000 represents a subsidy of
5.3% of the levy. With this strategy it could take 8-10 more years to fully wean off
the OLG funding that is subsidizing the levy depending on how strong growth is.
26. Investment Income has increased by $517,400 with a small $29,400 increase in
the dividend from Niagara Falls Hydro Holding Corporation from $670,600 to
$700,000 and an increase of $488,000 in bank/investment interest from
$1,712,000 to $2,200,000.
27. Other Revenue has decreased by $473,144 or 9.1% however this is mostly
offset by a decrease in External Transfers as well. The Municipal
Accommodation Tax budget is the main reason for this change with a decrease
of $478,544 budgeted in 2024 based off of a “normalized” tourist year using the
2023 actuals. 95% of the decrease is also budgeted as a decrease in External
Transfers ($458,192) as it is paid to the Niagara Falls Canada Hotel Association.
The City only keeps 5% of the MAT as an administration fee. Net tax levy impact
related to MAT is a decrease of $20,352.
28. Penalties and Interest have increased by $298,875 or 15.6% to reflect
increased penalties collected as a result of taxes receivable being higher than
normal during 2023. Actual penalty and interest collected in 2023 totals
$3,028,297, therefore $2.2M is still a fairly conservative budget.
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29. From City Operating (Indirect Costs) have increased by $325,933 from
$603,035 to $928,968 mainly due to a sizable increase in the Building Indirect
Cost allocation which has increased from $275,000 to $550,000. Parking indirect
cost have increased by $16,617 from $67,857 to $84,474. Water and Sewer
indirect allocations have each increased by $17,158 from $130,089 to $147,247
each.
30. Labour has decreased by $187,624 as the General Manager of Corporate
Services and the Senior Manager of Decision Making have both been moved to
their own responsibility centre (reduction of $310,000) while other salaries have
increased by $122,376 or about 6.9% reflecting both the 2023 and projected
2024 NU increase. The 2023 NU increase was previously budgeted in HR
however in 2024 projected NU increases are budgeted directly to the
responsibility area affected.
31. Decrease of $96,300 in Rents and Financial Expenses due to the removal of
$102,000 budget for management fees for investment income. The City’s new
investment advisors do not charge a separate management fee.
32. To Capital SPR has increased by $140,470 in line with the increase in the
Taxation Capital Levy to true it up to 1.5% of the total levy.
33. To Reserve Funds balance of $10,125,000 (2023 - $9,470,000) includes the
following:
To OLG RF – Policing (18% of estimated $14M funding) - $2,520,000 (2023 -
$2,520,000)
To OLG RF – Hospital (2% of estimated $14M funding) - $0 (2023 - $280,000).
To OLG RF – Economic Development (Spark) - $700,000 (2023 - $179,374)
To OLG RF – Airport 2024 Capital - $282,899 (2023 – $130,133)
To OLG RF - Niagara Health Foundation - $0 ($200,000)
To OLG RF – Social Services - $350,000 (2023 - $350,000)
To OLG RF – Future Capital Spending - $5,622,101 (2023 - $5,250,493)
To Discretionary Reserve Funds - Investment Income $650,000 (2023 -
$560,000)
34. To Special Purpose Reserves has reduced by $156,512 due to the removal of
the parking budget subsidy from 2023 no longer needed in 2024.
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Customer Service
35. A new responsibility centre was created for Customer Service in anticipation of
the City’s new customer service strategy. Two (2) new positions were approved
in the Capital budget relating to customer service with the agreement that in
2024 25% would be funded by levy and 100% in 2025. The addition of 25%
labour and benefits for the two (2) newly approved positions totals $72,640.
Attachment 4 - Fire Services and Casino Policing Services
Fire Services
36. Labour has increased by $330,119 or 1.8% from $18,446,285 to $18,776,404.
This increase in labour reflects a $15,000 increase in volunteer fire fighter budget
and $315,000 increases related to firefighters moving up in recognition pay or
moving up between classes (i.e. probationary to 4th class, 3rd class, etc.).
37. Overtime has decreased by $250,000 from $1,590,500 to $1,340,500 as the
suppression OT budget was decreased from $1.5M to $1.25M. Actual overtime
costs for 2023 total $1,717,456, over budget by $126,956. With the new practice
of replacing long term leaves with a contract probationary firefighter positions (as
opposed to filling them with overtime) overtime has come down by $536,000 as
compared to 2022 actuals of $2.25M. Staff are hopeful the OT will continue to
trend downward and have conservatively budgeted $1.25M for 2024 OT. While
this is a $250,000 decrease from the 2023 budgeted OT in suppression this
would be a $377,000 decrease in OT as compared to 2023 actuals.
Fire overtime continues to be an area that staff is monitoring as it has
skyrocketed in the last 6 years from a reasonable $418,000 to a peak of $2.28
million in 2021 as follows:
2023 - $1,717,456
2022 - $2,256,529
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
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While staff is pleased to see the amount of overtime beginning to decrease, the
dollar value remains alarming. For reference $1.7M equates to 2.0% of the tax
levy.
38. Materials has increased by $272,100 from $1,301,085 to $1,573,185 which is
mainly due to an increase in WSIB payouts. The WSIB budget is increasing by
$370,000 from $730,000 to $1,100,000. There were also decreases in materials
as follows:
$20,000 decrease to Equip/Tools Repair from $165,000 to $145,000
$82,400 decrease to Fire Facilities materials however $59,750 shifted to
contracted services so actual decrease is closer to $22,650.
39. Contracted Services increased by $59,750 from $146,475 to 206,225 as
mentioned above due to a shift from materials to contracted services in the Fire
Facilities accounts.
40. To CSPR (Debt Placeholder) has increased by $195,560 from $99,160 to
$294,720 which represents finance removing the 2023 placeholder of $96K for
the pumper (which was debt swapped to use OLG funds) and adding the debt
placeholder in 2024 for Aerial 1 (significantly more expensive than a pumper).
41. Throughout the budget Council will see varying increases in Internal Rent
charges. All Internal Rent variances will refer back to this explanation. Internal
Rent charges are the charges the City calculates for the repair, maintenance
and replacement of its vehicle and large equipment fleet. The largest component
of the internal rent calculation is a replacement provision, and since the COVID-
19 pandemic the City has seen record price increases in the cost of new fleet
vehicles. Fluctuating fuel prices, and increasing maintenance costs for an aging
fleet are the other two major components among licensing, insurance and
overhead costs.
Consistent with 2023 Finance staff continue to refine assumptions surrounding
internal rent calculations resulting in large increases in internal rent charges
across the Corporation. The net increase to the levy in relation to Internal Rent
charges is $1,459,830 which represents a 1.7% levy increase. $773,801 (0.9%
levy impact) of this increase relates to the amount Council deferred from the
2023 budget while $686,029 (0.8% levy impact) relates to the 2024 increase.
This increase gets transferred fully to the fleet replacement reserve bringing the
transfer to fleet replacement reserve budget from $2.7M to 4.1M 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) which will provide staff and Council with an even
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clearer picture of what should be invested in fleet annually. Staff feels 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, consideration can be given to phasing in the increase over 2
or 3 years to help mitigate the overall tax levy increase in the 2024 budget.
Roadway Services
42. Labour has increased by $1,192,332 or 29.4% from $4,062,055 to $5,254,387.
There is a corresponding 28% increase in benefits as well adding $328,954 in
costs. For the 2024 tax levy budget, staff analyzed and costed out the labour
budget in much more detail than prior years. Given the amount of seasonal
labour and outside factors such as weather, there are several variables that are
challenging to account for. The 2024 budget is a recalibration to gross up the
budget to full complement with an offsetting estimated gapping target based on
estimated position vacancies anticipated during the year. In addition, with a trend
of different winter conditions due to warming trends, some of the labour budgeted
in Winter Maintenance has been reallocated to roadways as noted in #45. Staff
will continue to monitor this budget closely and have implemented additional
tracking metrics to further refine this budget in advance of the 2025 tax levy
budget.
43. Contracted Services has increased by $327,000 from $1,628,270 to $1,955,270
with the following changes:
Removal of $20,000 base/shoulder repairs budget line
Reduction of $9,000 for dust control budget line from $10,000 to $1,000.
Increase of $50,000 in sidewalk repair contract budget line from $150,000 to
$200,000
Increase of $11,000 in driveway approaches budget line from $9,000 to $20,000
Increase of $50,000 in gradall ditching budget line from $100,000 to $150,000
Increase of $14,000 in waste disposal (lugger boxes) from $16,000 to $30,000
Removal of $34,500 of rural grass cutting budget line
New budget line of $50,000 for Municipal Drain Engineering Services
Increase of $71,000 for tree trimming from $145,000 to $216,000
Increase of $7,000 for staff training from $8,000 to $15,000
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New budget line of $32,000 for development agreement tree plantings offset by
revenue.
Increase of $10,000 for bridges and culverts bi-annual inspection from $25,000 to
$35,000.
New budget lines for shredding ($500), environmental cleanup ($5,000) and
service delivery review ($90,000). From Special Purpose Reserve funding of
$90,000 has been brought in to offset the service delivery review.
44. To CSPR (Debt Placeholder) $104,378 budget from 2023 has been removed as
finance staff, with Council’s approval, have swapped the non-DC eligible portion
of the Montrose/Biggar/Reixinger from debt to a different funding source so as
not to create a tax levy impact with the non-DC eligible portion.
Winter Control Services
45. Labour has decreased by $401,785 or 29.2% from $1,374,490 to $972,705 to
better align with historical actuals. This is not a true decrease but rather it’s been
reallocated to paved roads and other roadway responsibility centers as
mentioned in #42.
46. Materials has increased by $148,440 from $717,150 to $865,590 with the
following increases:
$61,750 increase to salting from $588,250 to $650,000
$30,000 new budget for cold patch
$12,000 new budget for street sweeping fuel and repair parts in relation to the
two (2) new sweepers rentals identified in #48.
$7,000 increase to liquid salt from $18,000 to $25,000
$30,000 budget for sod restoration materials reallocated from Contracted
Services to Materials
$7,690 increase to winter sidewalk salt from $17,310 to $25,000
47. Contracted Services has decreased by $375,000 from $576,100 to $201,100
with the following changes:
Removal of street sweeping program budget line of $425,000
Removal of loader plowing budget line of $50,000
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Addition of a new budget line for $130,000 for Street Sweeping Disposals
Reallocation of sod restoration budget of $30,000 from Contracted Services to
Materials
48. Rents and Financial Expenses increased by $100,000 from $187,975 to
$287,975with a new budget line of $100,000 for rental of two (2) street sweepers.
49. To CSPR (Debt Placeholder) budget of $643,920 has been added representing
the following debt approvals:
FR10-22 Plow Truck Replacement Program - $212,753
2024 Plow Truck Replacement Program - $166,410
Salt Storage Barn - $264,757
Streetlighting Services
50. There is $53,700 reduction in Electricity costs due to efficiencies of LED lighting.
Staff has included a new budget line To Special Purpose Reserves to reserve
this $53,700 reduction for future climate change initiatives.
Engineering Services
51. Other Revenue has decreased by $346,356 or 30.9% from $1,122,000 to
$775,644 with the following changes:
Development revenue decreased by $544,981 from $1,122,000 to $577,019 as
staff wanted to ensure development was no longer creating a surplus on the tax
levy (2023 was $180K surplus) and has zero’d out the development area.
New revenue of $198,625 has been added to cover labour and expenses relating
to Bell Fiber to the Home Project.
52. User Fees increased by $30,000 which is an offset to a new $30,000 expense
line in Contracted Services for third party modelling that is rebilled to the user.
53. The new budget of $55,000 From Capital SPR and $95,000 From Special
Purpose Reserves totaling $150,000 has been brought in to cover the one-time
cost of setting up a non-core asset repository design and development. This was
originally asked for during the Capital budget but staff was informed this is not an
asset we can capitalize and that the request was better suited in operating.
54. Labour has increased by $206,131 or 13.0% from $1,591,396 to $1,797,527
mainly because of the additional labour totaling $150,387 for the Bell Fiber to the
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Home project. This labour is fully offset with revenue from Bell Canada as
mentioned above in Other Revenue. The remaining $55,744 or 3.5% increase is
cost of living increases for both 2023 and 2024.
55. Contracted Services decreased by $298,000 from $668,000 to $370,000 as
follows:
Development contracted services decreased by $363,000 from $458,000 to
$95,000 in line with the decreases in other revenue relating to development
above.
As mentioned in User Fees above, a new budget line of $30,000 has been
added for third party modelling which is rebilled to the user.
Infrastructure Services contracted services increased by $50,000 with the
removal of $100,000 from 2023 for one time programs and addition of $150,000
for the non-core asset repository mentioned above.
The Engineering Studies budget of $50,000 has been reduced by $15,000 to
$35,000.
Fleet Services
56. Materials has increased by $330,900 from $1,650,000 to $1,980,900 specifically
to increase the fuel budget and parts to better reflect actuals.
57. Rents and Financial Expenses has increased by $76,000 from $28,800 to
$104,800 as staff have reallocated the licencing budget of $71,000 from
materials. There is also a new line item of $5,000 for a rental agreement related
to an antenna on Raddison Hotel.
Storm Sewer Maintenance Services
58. To CSPR (Debt Placeholder) $27,890 budget from 2023 has been removed as
finance staff, with Council’s approval, have swapped the non-DC eligible portion
of the Montrose/Biggar/Reixinger from debt to a different funding source so as
not to create a levy impact with the non-DC eligible portion.
Attachment 6 - Municipal Works - Transportation Services
59. Contracted Services has increased by $69,500 from $566,000 to $635,500 with
the following changes:
$75,000 increase in Special Events Traffic Control from $25,000 to $100,000
$12,000 increase in Pavement Marking from $240,000 to $252,000
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$10,000 reduction in traffic data collection from $90,000 to $80,000
Various other small decreases.
60. To CSPR (Debt Placeholder) budget of $68,452 has been added for the Bridge
Street Multi Modal Hub debenture.
Attachment 7 - Parks and Athletic Fields
61. Labour has increased by $187,824 or 24.7% from $1,165,510 to $1,453,334 in
line with the explanation included in #42 for Roadways.
62. Materials have increased by $30,000 or 11.1% from $270,218 to $300,218 with
a new budget line of $20,000 for bench repairs and $10,000 for safety netting at
two parks.
63. Contracted Services have increased by $173,433 or 41.6% from $416,407 to
$589,840 with the following changes:
$170,000 increase in beautification budget from $130,000 to $300,000.
$7,000 decrease in parks security budget from $42,000 to $35,200
$90,000 decrease for 2023 Kerr and Chippawa Lions Park Washroom Repairs
budget from 2023 being removed. Urgent capital repairs included in the 2023
operating budget as they were not submitted in time to be included in the 2023
capital budget. Offsetting transfer From Capital SPR of $90,000 removed. No
tax levy impact.
$12,000 NEW – Palmer Park fencing
$40,000 NEW – Clay Diamond Grading Repairs
$48,000 NEW – Building Maintenance and Repairs
64. To CSPR (Debt Placeholder) has decreased by $33,507 due to the removal of
the debt placeholder for Oakes Park. During 2023 Finance staff changed the
funding source with Council’s approval and the remaining costs budgeted for this
project will no longer be debt funded so there is no need for a placeholder.
Attachment 8 - Transit Services
65. WEGO service has been budgeted as follows for a new levy impact of $0.
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Other Revenue of $781,861 represents the Niagara Parks Commission (NPC)
contribution to the WEGO service.
Transfer from Reserve Funds of $1,035,741 making total WEGO revenue
$1,754,602.
Expenses of $1,704,602 purchased service from the Region and $50,000 for
WEGO pass cost sharing with NPC. Staff are awaiting an updated total from
Niagara Transit Commission for the service costs to the end of the contract
August 12, 2024. Any amendments to make to budget will be brought to Council
at a later date, however there will be no tax levy impact, rather an adjustment to
both Contracted Services and From Reserve Funds.
66. A budget of $65,000 has been added to reflect WSIB costs from existing claims,
pre-amalgamation that did not transfer over to the commission.
67. $500,000 that was budgeted in 2023 as a contingency from leftover Transit
Amalgamation issues such as payments of vacation pay and employee future
benefits has been removed. These payments were made to the Transit
Commission in Q3 2023.
Attachment 9 - Recreation, Culture and Facilities Services
Recreation Programs
68. Rents have increased by $153,000 from $0 to $153,000 however this is strictly a
reallocation from Recreation Facilities. These five rent items used to be budgeted
in the MacBain maintenance account however staff has confirmed they are more
related to programming and as such have been moved:
a. $6,000 – Court Rentals
b. $25,000 – EarlyOn
c. $65,000 – Gymnasium Rentals
d. $2,000 – Indoor Play Structure
e. $55,000 – Multi-Purpose Rentals
69. User Fees have increased by $271,670 from $533,915 to $805,585 with the
following changes:
a. $8,713 increase in outdoor pools user fees from $27,830 to $36,543
b. $163,755 increase in MacBain Pool user fees (similar offsetting increase
in labour) from $326,640 to $490,395
c. $45,997 increase in Older Adult user fees from $146,000 to $191,000
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d. $53,205 increase in MacBain programming user fees
70. Labour has increased by $256,697 from $1,441,790 to $1,698,487 in correlation
with the projected increase in user fees. If the programming does not happen the
associated labour would also be cancelled.
71. Materials has increased by $61,837 from $170,247 to $232,084 with the
following changes:
Reallocation of $22,000 from Fees for Service for the Santa Claus Parade and
Sparkle Awards as staff has taken these initiatives back over from the Downtown
BIA
New one-time budget line of $25,000 for a Solar Eclipse event in 2024
$16,367 increase in MacBain pool programs materials
72. Contracted Services increased by $34,000 from $5,000 to $39,000 mainly due
to a new budget line of $30,000 for third party providers for karate, yoga, drama,
steam, etc.). There is corresponding revenue of $30,000 for drop in programs
offsetting these costs budgeted in user fees. If the program does not run the
contracted services cost would not be incurred and the associated user fee
revenue will not be realized.
Civic Facilities Summary
73. Natural Gas increased by $25,400 or 37.6% from $67,500 to $92,900. This is
consistent with a trend in all the City’s natural gas budgets.
74. Contracted Services has increased by $45,338 from $554,870 to $600,208 and
although there was changes to many lines the major change is a new budget line
of $52,000 for security at City Hall.
Recreation Facilities Summary
75. Natural Gas increased by $70,200 or 26.6% from $264,200 to $334,400. This is
consistent with a trend all the City’s natural gas budgets.
Museum and Culture Services
76. Rents have increased by $21,050 from $42,000 to $63,050 with a projected
increase over the estimated 2023 budget in both rentals and the café lease for
the Niagara Falls Exchange.
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77. Sales have increased by $96,500 from $7,500 to $104,000 with a new budget
line for $90,000 for sales at the Niagara Falls Exchange (alcohol etc.) and a
$6,500 increase in gift shop sales at the Museum from $7,500 to $14,000.
78. User Fees have increased by $36,400 from $88,450 to $124,850 with the
following changes:
$12,000 increase in user fees for the Niagara Falls Exchange from $62,450 to
$74,450
$24,400 increase in user fees for the Museum from $26,000 to $50,400
79. New budget line Goods for Resale $49,000 for alcohol purchases for the
Niagara Falls Exchange and $9,000 reallocated from materials in Museum for gift
shop purchases.
80. Long Term Debt Principal decreased by $154,151 as the 10 year Museum
debenture ended in 2023.
Attachment 10 - Recreation, Culture and Facilities - Cemeteries Services
81. Sales increased by $75,000 or 25% from $300,000 to $375,000 to better reflect
actual sales for the past few years.
82. User Fees increased by $25,000 or 4.9% from $510,000 to $535,000 again to
better reflect actual user fee revenue for the past few years.
83. Materials have increased by $25,143 or 11.9% from $211,000 to $236,143. The
bulk of this increase is a $12,000 increase in Provincial Burial Fees from $8,000
to $20,000 as the fees are increasing from $13 per burial to $30 per burial. There
is also a $5,000 increase for the Remembrance Day Ceremony from $10,000 to
$15,000. The remaining increases are small inflationary increases to various line
items.
84. Rents and Financial Expenses has decreased $16,000 while To Trust Fund
has increased by $16,000. The previous $16,000 budget in Rents and Financial
Expenses related to Management Fees for the Trust Fund investments charged
by the City’s previous investment managers. The new investment managers do
not charge additional fees thus we no longer need to net fees out of the
investment income but rather the full $100,000 investment income projected can
be allocated to the Trust Fund to help grow the balance.
85. To CSPR (Debt Placeholder) has decreased by $56,699 due to the removal of
the debt placeholder for the Lundy’s Lane Cemetery Operations Building. During
2023 Finance staff changed the funding source with Council’s approval and this
project will no longer be debt funded so there is no need for a placeholder.
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Attachment 11 - Planning and Building Services
Planning Services
86. User Fees have increased by $136,825 from $450,000 to $586,825 in line with
anticipated revenue collection in 2024 based on the newly approved planning
fees.
87. From Special Purpose Reserves have increased from $50,000 to $100,000 in
line with the increase in contracted service Studies budget line. The SPR money
is brought in to cover the planning studies.
88. Materials have increased by $27,550 or 444.4% from $6,200 to $33,750 with a
new budget line of $28,000 for software costs for Cityview (25% of the annual
fee).
89. Rents and Financial Expenses have increased by $50,600 from $100,000 to
$150,600 to account for Council approved building permit waivers for Don Murie
and Kister Rd.
Building Services
90. Permit revenue has been removed from both the 2023 and 2024 budget as staff
have determined the permit revenue should be treated as deferred revenue. As a
result all permit revenue will now go directly to the building reserve fund and then
be brought in as needed to cover actual expenses that have occurred during the
year.
91. From Reserve Funds has increased by $560,762 from $3,092,158 to
$3,652,920 to cover the increase in expenses as identified below and balance
this area to $0. The increases relate mainly to labour and indirect costs.
92. Materials increased by $74,950 from $27,300 to $102,250 mainly due to staff
reallocating the Software Costs ($58,000) budgeted for 50% of Cityview from
Membership and Subscriptions to Materials as well as a $14,000 increase in
WSIB budget from $15,000 to $29,000.
93. Membership and Subscriptions has decreased by $45,145 from $63,181 to
$18,038 mainly due to the reallocation of Cityview costs to Software Costs which
rolls up into Materials mentioned above (budgeted at $53,000 in 2023). OBOA
memberships also increased by $3,700.
94. Contracted Services increased by $47,781 from $111,575 to $159,356 with the
addition of two new lines items for Education Videos ($20,000) and Scan Help –
Digital File Conversion ($27,781).
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95. Indirect Costs increased by $275,000 from $275,000 to $550,000 based on the
Building Fee Study information prepared by Watson Consultants.
Municipal Enforcement Services
96. Fines increased by $35,000 or 225.8% from $15,500 to $50,500 which entirely
relates to an increase in anticipated Administrative Monetary Penalties (AMPs)
revenue from $15,000 to $50,000.
97. User Fees increased by $24,500 or 22.4% from $109,500 to $134,000 to better
reflect actual user fees collected from property owners for grass cutting or other
violations. Other than the $300 admin fee however the rest of the revenue is
simply the City passing along the costs of a contractor to cut the grass, clean up
garbage, etc.
98. Materials have increased by $31,700 or 255.6% from $12,400 to $44,100 with a
new budget line of $29,000 for software costs for Cityview (25% of the annual
fee).
Community Improvement Plans (CIP)
99. Staff have budgeted the following in Community Improvement Plans with an
offsetting transfer from Special Purpose Reserves for a net levy impact of $0.
Brownfields CIP - $100,000 (2023 - $60,000)
Lundy's Lane CIP - $20,000 (2023 - $20,000)
Downtown CIP - $50,000 (2023 - $50,000)
Historic Drummondville CIP - $90,000 (2023 - $10,000)
Gateway CIP - $12,000 (2023 - $40,000)
Attachment 12 - Business Development Services
100. Federal Grants are reduced to $0 in 2024 from $393,373 with the
removal of the $214,000 budgeted in 2023 for the Tourism and Connectivity
Study FedDev Grant and $179,373 budgeted for the Niagara Falls Innovation
Hub FedDev Grant.
101. Other Revenue decreased by $52,076 from $71,795 to $19,719 due to a
reduction in funding anticipated from Ontario BIA Association ($19,719 – 2024 vs
$56,795 – 2023) and removal of $15,000 in programming fees budgeted in 2023.
102. From Reserve Funds represents OLG funding being brought into the
budget to offset spending related to Niagara Falls Innovation Hub. The budgeted
amount increased by $520,626 from $179,374 to $700,000.
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103. Contracted Services decreased by $295,621 from $383,121 to $87,500
which includes the removal of $84,121 budgeted for Toronto Metropolitan
University (formerly Ryerson) and the removal of $214,000 in spending related to
the FedDev Tourism and Connectivity grant mentioned above.
104. Fees for Service have increased by $425,374 from $274,626 to
$700,000. $700,000 is a request from Niagara Falls Innovation Hub for funding
for 2024. Previously the $274,626 represented the final 3 months of the previous
4 year FedDev grant that was ending March 31, 2023 (which has since been
extended to March 31, 2024). The Hub has applied for a new FedDev Grant
however regardless if they are successful in obtaining the grant or not, the
funding ask of $700,000 remains the same.
Attachment 13 – 2023 Budget Reclassifications
Certain comparative figures from 2023 have been reclassified to confirm with the budget
presentation adopted for the 2024 budget and are outlined in attachment 13.
Attachment 14 – 2024 New Position Requests
Attachment 14 contains the 2024 new position requests from staff. Although staff did
request several positions that would be desired if Housing Accelerator Funding (HAF) is
granted to the City, with no announcement of this grant funding to date these positions
have been removed from the request and will be handled in a report to Council if HAF
funding is granted at a later date.
There has been 27 new positions requested and staff are recommending that 12 move
forward for approval. This report will list the position titles recommended for approval,
however please view attachment 14 for more fulsome position descriptions and a
complete listing of all positions requested. Of the 12 positions recommended for
approval, it’s important to note that four (4) are fully funded from the Building Reserve
Fund with no tax levy impact, two (2) are conversions of 6 month positions to full time
positions, two (2) involve staff removing an existing vacant FTE position to allow
budgetary room for the desired new position thus having a minimal tax levy impact and
two (2) are fully funded from Special Purpose Reserves with no tax levy impact as
indicated below:
1. 2 x Labourer for CAO Pilot Program Level Up as identified in CAO-2024-01
January 16, 2024 (offset by Special Purpose Reserve Funding)
2. Senior Business Analyst – Corporate Initiatives
3. Senior Manager of Strategic Procurement
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4. Assistant City Solicitor (cost partially mitigated by removal of an Articling Student
FTE and a $50,000 reduction to external legal costs budgeted in Contracted
Services)
5. Facility Attendant (6 months)
6. Planner 2 – Strategic Initiatives (fully offset by removal of Environmental Planner
FTE)
7. Senior Plans Examiner - Life Safety Systems (offset by Building Reserve Fund)
8. Senior Building Inspector (Hospital) (offset by Building Reserve Fund)
9. Plans Examiner (Hospital) (offset by Building Reserve Fund)
10. Junior Zoning Administrator (offset by Building Reserve Fund)
11. Municipal Enforcement Officer (convert 6 month contract to full time)
With the exception of #1, the CAO pilot program positions, the other 10 positions (#2-
11) are not included in the financial summaries in attachments 2-12 but rather captured
on page 3 of attachment 1 indicating the total deficit if new positions are approved. If
positions #2-11 above are approved as recommended the following changes would be
made to the budget:
Labour – Increase of $698,388 from $53,719,674 to $54,418,062
Benefits – Increase of $185,719 from $14,761,829 to $14,947,548
From Reserve Funds (Building RF) – Increase of $427,726 from $8,566,560 to
$8,994,286
The net effect of new positions is an increase of $456,381 to the deficit which equates
to 0.5% increase to the levy.
Financial Implications/Budget Impact
Staff was given the following guidance in July 2023 via report F-2023-20 that was
carried unanimously:
THAT staff be given guidance for year 2024 for an operating levy not to exceed
3.5%.
THAT staff prepare for Council, budget options ranging from a 2.5% to 3.5%
increase during the 2024 budget process.
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THAT staff be given budget guidance for year 2024 for a capital levy increase of
1.5% (as requested in report F-2023-07).
This means that overall (operating levy + capital/hospital levy) the guidance given was
for the collective increase to be between 4.0% and 5.0% with the intent being 2.5% to
3.5% operating levy increase and 1.5% capital/hospital levy increase.
Attachment 1 shows the overall revenue and expense summary for the City. For the
City to achieve all its goals as outlined in the proposed 2024 budget, with a sustainable
funding source, the tax levy increase requirement would be $5,339,296 or a 6.2%
increase. The 6.2% can be broken down further as follows:
1.3% or $1,107,894 - 2023 Council deferred items (debt placeholder increases
and fleet replacement reserve increases)
4.9% or $4,231,402 - 2024 proposed deficit.
Knowing this amount is above guidance staff and the Mayor have prepared options to
reduce the increase to 4.0% up to 5.5% with these options included F-2024-07 Mayor’s
Proposed Draft 2024 Tax Levy Supported Budget report on the January 23, 2024
agenda.
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-2024-03 Attachment 1 - Overall Revenue and Expenses Summary
F-2024-03 Attachment 2 - Mayor and Council, Committees, Boards and Grants
F-2024-03 Attachment 3 - Administrative Services
F-2024-03 Attachment 4 - Fire and Casino Policing Services
F-2024-03 Attachment 5 - Municipal Works Services
F-2024-03 Attachment 6 - Municipal Works - Transportation Services
F-2024-03 Attachment 7 - Municipal Works - Parks and Athletic Fields
F-2024-03 Attachment 8 - Transit Services
F-2024-03 Attachment 9 - Recreation, Culture and Facilities Services
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F-2024-03 Attachment 10 - Recreation, Culture and Facilities - Cemeteries
F-2024-03 Attachment 11 - Planning and Building Services
F-2024-03 Attachment 12 - Business Development Services
F-2024-03 Attachment 13 - 2023 Budget Reclassifications
F-2024-03 Attachment 14 - 2024 New Positions Requested
Written by:
Tiffany Clark, Director of Finance
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 17 Jan
2024
Shelley Darlington, General Manger of Corporate
Services
Approved
- 17 Jan
2024
Jason Burgess, CAO Approved
- 18 Jan
2024
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Attachment 1 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban 84,811,146 83,821,935 989,211 1.2%
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 92,445,588 90,715,566 1,730,022 1.9%
Federal Grants 20,000 413,373 (393,373)(95.2%)
Provincial Grants 555,356 607,331 (51,975)(8.6%)
Grants 60,000 60,000 0 0.0%
Other Municipalities 0 6,846 (6,846)(100.0%)
Grants 635,356 1,087,550 (452,194)(41.6%)
Casino 14,000,000 14,000,000 0 0.0%
Donations 35,900 28,000 7,900 28.2%
Fines 50,500 15,500 35,000 225.8%
Investments 3,000,000 2,482,600 517,400 20.8%
Licences 391,156 390,986 170 0.0%
Other Revenue 6,610,000 8,073,897 (1,463,897)(18.1%)
Penalties and Interest 2,210,000 1,911,125 298,875 15.6%
Permits 15,000 2,000 13,000 650.0%
Provincial Offences Act 16,983 16,983 0 0.0%
Rents 425,932 424,856 1,076 0.3%
Sales 518,200 318,700 199,500 62.6%
Service Charges 15,000 10,000 5,000 50.0%
User Fees 4,759,260 4,186,865 572,395 13.7%
Miscellaneous Revenue 32,047,931 31,861,512 186,419 0.6%
From Capital SPR 55,000 90,000 (35,000)(38.9%)
From Special Purpose Reserves 1,117,716 696,609 421,107 60.5%
From Reserve Funds 8,566,560 7,015,915 1,550,645 22.1%
From Development Charges 2,121,297 2,054,878 66,419 3.2%
From Operating (Indirect Costs)928,968 603,035 325,933 54.0%
From Operating (Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
Internal Transfers 21,515,628 18,033,744 3,481,884 19.3%
TOTAL REVENUE 146,644,503 141,698,372 4,946,131 3.5%
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Attachment 1 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 53,719,674 50,952,136 2,767,538 5.4%
Employee Benefits Allocation 14,761,829 13,760,852 1,000,977 7.3%
Overtime 1,893,200 2,113,100 (219,900)(10.4%)
Labour and Benefits 70,374,703 66,826,088 3,548,615 5.3%
Materials 11,293,743 9,493,966 1,799,777 19.0%
Professional Development 397,840 353,750 44,090 12.5%
Advertising/News Release 209,000 208,000 1,000 0.5%
Insurance Premiums 1,975,658 1,711,450 264,208 15.4%
Conferences/Conventions 278,810 216,405 62,405 28.8%
Goods for Resale 103,690 45,000 58,690 130.4%
Membership/Subscriptions 311,764 216,162 95,602 44.2%
Office Supplies 146,300 132,300 14,000 10.6%
Materials 14,716,805 12,377,033 2,339,772 18.9%
Electricity 2,395,700 2,464,200 (68,500)(2.8%)
Water 586,700 581,220 5,480 0.9%
Natural Gas 555,900 441,400 114,500 25.9%
Utilities 3,538,300 3,486,820 51,480 1.5%
Contracted Services*13,120,866 13,645,003 (524,137)(3.8%)
Snow Plowing 179,130 177,000 2,130 1.2%
Fees for Service 7,687,489 6,868,853 818,636 11.9%
Contracted Services 20,987,485 20,690,856 296,629 1.4%
Rents and Financial Expenses 1,315,486 1,216,071 99,415 8.2%
External Transfers 4,899,289 5,523,848 (624,559)(11.3%)
Long Term Interest 2,160,986 2,396,731 (235,745)(9.8%)
Long Term Debt Principal 3,996,884 3,996,070 814 0.0%
Debt Charges 6,157,870 6,392,801 (234,931)(3.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as
corresponding $8,449,043 contracted services budget as this revenue is collected on behalf of the Region
and does not belong in the City's budget.
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Attachment 1 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES - continued
Internal Rent 7,893,239 6,767,815 1,125,424 16.6%
Indirect Costs 550,000 275,000 275,000 100.0%
To Capital/Capital SPR 8,974,775 7,327,119 1,647,656 22.5%
To CSPR (Debt Placeholder)1,007,092 334,093 672,999 201.4%
To CSPR (DC Debt Placeholder)646,390 578,899 67,491 11.7%
To Reserve Funds 10,230,784 9,580,917 649,867 6.8%
To Special Purpose Reserves 135,200 237,012 (101,812)(43.0%)
To Trust Fund 100,000 84,000 16,000 19.0%
Internal Transfers 29,537,480 25,184,855 4,352,625 17.3%
TOTAL EXPENSES 151,527,418 141,698,372 9,829,046 6.9%
Surplus/(Deficit)(4,882,915)0 4,882,915
Add: New Positions being
recommended (884,107)See attachment 14
Less: Other funding sources for new
positions 427,726 See attachment 14
Revised Surplus/(Deficit)(5,339,296)
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Attachment 2 F-2024-03
January 23, 2024
MAYOR AND COUNCIL, COMMITTEES, BOARDS AND GRANTS
Summaries
Mayor and Councillors
Committees
Boards
Grants
The following responsibility centres are included in the above noted summaries:
Mayor and Councillors
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
113035 - Mayor's Accessibility Advisory Committee
113050 - Mayor's Youth Advisory Committee
113060 - Senior Advisory Committee
113065 - Diversity & Inclusion Committee
113070 - Anti-Racism Committee
813000 - Municipal Heritage Committee
Boards
361000 - Niagara District Airport Services
740000 - Library Services
821006 - Niagara Falls Illumination Board
Grants
129001 - OPG Community Impact Agreement
129200 - Doctor Recruitment
511000 - Niagara Health Foundation
521000 - St. John's Ambulance Niagara - Water Patrol
610000 - Social Service Grants
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Attachment 2 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Mayor and Councillors Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
User Fees 2,000 0 2,000 N/A
Miscellaneous Revenue 2,000 0 2,000 N/A
TOTAL REVENUE 2,000 0 2,000 N/A
EXPENSES
Labour 648,940 613,232 35,708 5.8%
Employee Benefits Allocation 180,557 171,324 9,233 5.4%
Labour and Benefits 829,497 784,556 44,941 5.7%
Materials 64,110 64,110 0 0.0%
Professional Development 5,000 5,000 0 0.0%
Advertising/News Release 15,000 15,000 0 0.0%
Insurance Premiums 973 959 14 1.5%
Conferences/Conventions 15,000 15,000 0 0.0%
Membership/Subscriptions 24,500 22,125 2,375 10.7%
Office Supplies 12,500 13,000 (500)(3.8)%
Materials 137,083 135,194 1,889 1.4%
Contracted Services 46,000 6,000 40,000 666.7%[1]
External Transfers 61,500 60,000 1,500 2.5%
TOTAL EXPENSES 1,074,080 985,750 88,330 9.0%
Surplus/(Deficit)(1,072,080)(985,750)86,330 (8.8)%
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Attachment 2 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
User Fees 186,000 202,000 (16,000)(7.9)%
Donations 2,000 2,000 0 0.0%
Other Revenue 15,000 8,600 6,400 74.4%
Miscellaneous Revenue 203,000 212,600 (9,600)(4.5)%
From Special Purpose Reserves 35,000 0 35,000 N/A [2]
Internal Transfers 35,000 0 35,000 N/A
TOTAL REVENUE 238,000 212,600 25,400 11.9%
EXPENSES
Labour 74,097 70,051 4,046 5.8%
Employee Benefits Allocation 23,034 21,197 1,837 8.7%
Overtime 500 500 0 0.0%
Labour and Benefits 97,631 91,748 5,883 6.4%
Materials 74,850 65,950 8,900 13.5%
Professional Development 250 250 0 0.0%
Advertising/News Release 1,750 1,750 0 0.0%
Conferences/Conventions 8,200 5,100 3,100 60.8%
Membership/Subscriptions 950 1,400 (450)(32.1)%
Materials 86,000 74,450 11,550 15.5%
Contracted Services 35,000 0 35,000 N/A [2]
Rents and Financial Expenses 70,000 80,000 (10,000)(12.5)%
External Transfers 10,000 0 10,000 N/A
To Special Purpose Reserves 1,000 0 1,000 N/A
Internal Transfers 1,000 0 1,000 N/A
TOTAL EXPENSES 299,631 246,198 53,433 21.7%
Surplus/(Deficit)(61,631)(33,598)28,033 (83.4)%
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Attachment 2 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Reserve Funds 282,899 130,133 152,766 117.4%[3]
Internal Transfers 282,899 130,133 152,766 117.4%
TOTAL REVENUE 282,899 130,133 152,766 117.4%
EXPENSES
Fees for Service 6,131,302 5,734,733 396,569 6.9%[4]
Long Term Interest 9,587 11,932 (2,345)(19.7)%
Long Term Debt Principal 112,930 110,722 2,208 2.0%
Debt Charges 122,517 122,654 (137)(0.1)%
TOTAL EXPENSES 6,253,819 5,857,387 396,432 6.8%
Surplus/(Deficit)(5,970,920)(5,727,254)(243,666)4.3%
Page 31 of 94
Page 47 of 401
Attachment 2 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Reserve Funds 375,000 625,000 (250,000)(40.0)%[5]
From Special Purpose Reserves 200,000 200,000 0 0.0%
Internal Transfers 575,000 825,000 (250,000)(30.3)%
TOTAL REVENUE 575,000 825,000 (250,000)(30.3)%
EXPENSES
Materials 25,000 75,000 (50,000)(66.7)%[5]
Materials 25,000 75,000 (50,000)(66.7)%
External Transfers 737,116 921,983 (184,867)(20.1)%[5], [6]
To Reserve Funds 105,784 110,917 (5,133)(4.6)%
Internal Transfers 105,784 110,917 (5,133)(4.6)%
TOTAL EXPENSES 867,900 1,107,900 (240,000)(21.7)%
Surplus/(Deficit)(292,900)(282,900)10,000 (3.5)%
Page 32 of 94
Page 48 of 401
Attachment 3 F-2024-03
January 23, 2024
ADMINISTRATIVE SERVICES
Summaries
Chief Administrator's Office
Clerks Services
Human Resource Services
Corporate Services
Communications
Procurement Services
Information Services
Legal Services
Risk Management Services
Financial Services
Customer Service
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
Human Resource Services
142005 - Labour and Employee Relations
142010 - Staffing and Compensation Services
142015 - Health, Safety and Wellness Services
142020 - Training and Development
142025 - Employee Benefits
142040 - Payroll
Corporate Services
135000 - Corporate Services
Communications
134000 - Communications Services
Procurement Services
133015 - Procurement Services
Information Services
143010 - Information Software Services
143020 - Information Hardware Services
Page 33 of 94
Page 49 of 401
Attachment 3 F-2024-03
January 23, 2024
ADMINISTRATIVE SERVICES - Continued
Legal Services
124000 - Corporate Legal Services
Risk Management Services
122015 - Risk Management Services
Financial 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
Customer Service
136000 - Customer Service
Page 34 of 94
Page 50 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Sales 20,000 0 20,000 N/A [7]
Miscellaneous Revenue 20,000 0 20,000 N/A
From Special Purpose Reserves 175,716 75,000 100,716 134.3%[8]
Internal Transfers 175,716 75,000 100,716 134.3%
TOTAL REVENUE 195,716 75,000 120,716 161.0%
EXPENSES
Labour 442,882 314,247 128,635 40.9%[8]
Employee Benefits Allocation 118,725 76,075 42,650 56.1%[8]
Overtime 0 0 0 N/A
Labour and Benefits 561,607 390,322 171,285 43.9%
Materials 58,000 52,000 6,000 11.5%
Conferences/Conventions 7,500 5,500 2,000 36.4%
Membership/Subscriptions 3,640 1,335 2,305 172.7%
Office Supplies 1,500 1,500 0 0.0%
Materials 70,640 60,335 10,305 17.1%
Contracted Services 73,000 60,000 13,000 21.7%[8]
Rents and Financial Expenses 1,700 0 1,700 N/A
External Transfers 0 75,000 (75,000)(100.0%)[8]
To Capital SPR 20,000 0 20,000 N/A [7]
Internal Transfers 20,000 0 20,000 N/A
Total Expenses 726,947 585,657 141,290 24.1%
Surplus/(Deficit)(531,231)(510,657)20,574 (4.0%)
Page 35 of 94
Page 51 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Licences 300,000 300,000 0 0.0%
Other Revenue 2,500 0 2,500 N/A
User Fees 100,000 60,000 40,000 66.7%[9]
Micellaneous Revenue 402,500 360,000 42,500 11.8%
TOTAL REVENUE 402,500 360,000 42,500 11.8%
EXPENSES
Labour 611,824 584,958 26,866 4.6%
Employee Benefits Allocation 180,469 178,059 2,410 1.4%
Overtime 5,000 5,000 0 0.0%
Labour and Benefits 797,293 768,017 29,276 3.8%
Materials 166,600 162,000 4,600 2.8%
Professional Development 3,500 3,500 0 0.0%
Conferences/Conventions 5,600 4,000 1,600 40.0%
Membership/Subscriptions 1,375 1,000 375 37.5%
Office Supplies 5,000 5,000 0 0.0%
Materials 182,075 175,500 6,575 3.7%
Contracted Services 25,400 5,000 20,400 408.0%[10]
Rents and Financial Expenses 5,900 7,300 (1,400)(19.2%)
To Special Purpose Reserves 80,000 80,000 0 0.0%
Internal Transfers 80,000 80,000 0 0.0%
Total Expenses 1,090,668 1,035,817 54,851 5.3%
Surplus/(Deficit)(688,168)(675,817)12,351 (1.8%)
Page 36 of 94
Page 52 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 2,148,758 2,783,745 (634,987)(22.8%)[11]
Employee Benefits Allocation 1,250,854 1,241,164 9,690 0.8%
Overtime 1,500 500 1,000 200.0%
Labour and Benefits 3,401,112 4,025,409 (624,297)(15.5%)
Materials 138,000 106,000 32,000 30.2%
Professional Development 55,500 95,500 (40,000)(41.9%)
Conferences/Conventions 5,000 4,500 500 11.1%
Membership/Subscriptions 33,500 3,200 30,300 946.9%
Office Supplies 5,500 5,500 0 0.0%
Materials 237,500 214,700 22,800 10.6%
Contracted Services 222,000 212,000 10,000 4.7%
H&S Compliance 5,000 5,000 0 0.0%
Contracted Services 227,000 217,000 10,000 4.6%
Total Expenses 3,865,612 4,457,109 (591,497)(13.3%)
Surplus/(Deficit)(3,865,612)(4,457,109)(591,497)13.3%
Page 37 of 94
Page 53 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Corporate Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 341,412 0 341,412 N/A
Employee Benefits Allocation 79,230 0 79,230 N/A
Labour and Benefits 420,642 0 420,642 N/A
Materials 1,000 0 1,000 N/A
Professional Development 3,300 0 3,300 N/A
Conferences/Conventions 7,000 0 7,000 N/A
Membership/Subscriptions 4,515 0 4,515 N/A
Office Supplies 1,000 0 1,000 N/A
Materials 16,815 0 16,815 N/A
Total Expenses 437,457 0 437,457 N/A [12]
Surplus/(Deficit)(437,457)0 (437,457)N/A
Page 38 of 94
Page 54 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Communications Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 554,156 508,202 45,954 9.0%
Employee Benefits Allocation 160,185 147,851 12,334 8.3%
Labour and Benefits 714,341 656,053 58,288 8.9%
Materials 15,000 5,000 10,000 200.0%
Advertising/News Release 140,000 139,000 1,000 0.7%
Conferences/Conventions 14,000 14,000 0 0.0%
Membership/Subscriptions 5,000 5,000 0 0.0%
Office Supplies 1,000 0 1,000 N/A
Materials 175,000 163,000 12,000 7.4%
Contracted Services 76,000 34,000 42,000 123.5%[13]
Total Expenses 965,341 853,053 112,288 13.2%
Surplus/(Deficit)(965,341)(853,053)112,288 (13.2%)
Page 39 of 94
Page 55 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Procurement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 654,769 526,992 127,777 24.2%[14]
Employee Benefits Allocation 182,000 159,962 22,038 13.8%
Overtime 9,250 12,500 (3,250)(26.0%)
Labour and Benefits 846,019 699,454 146,565 21.0%
Materials 28,225 26,000 2,225 8.6%
Professional Development 2,000 4,000 (2,000)(50.0%)
Conferences/Conventions 8,230 2,400 5,830 242.9%
Membership/Subscriptions 2,865 2,000 865 43.3%
Office Supplies 1,500 2,000 (500)(25.0%)
Materials 42,820 36,400 6,420 17.6%
Contracted Services 10,360 400 9,960 2490.0%
Contracted Services 10,360 400 9,960 2490.0%
Internal Rent 14,461 18,481 (4,020)(21.8%)
Total Expenses 913,660 754,735 158,925 21.1%
Surplus/(Deficit)(913,660)(754,735)158,925 (21.1%)
Page 40 of 94
Page 56 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 15,000 15,000 0 0.0%
Miscellaneous Revenue 15,000 15,000 0 0.0%
TOTAL REVENUE 15,000 15,000 0 0.0%
EXPENSES
Labour 1,825,914 1,545,839 280,075 18.1%
Employee Benefits Allocation 502,655 434,062 68,593 15.8%
Labour and Benefits 2,328,569 1,979,901 348,668 17.6%[15]
Materials 3,053,750 2,355,900 697,850 29.6%[16]
Professional Development 70,000 10,000 60,000 600.0%[17]
Conferences/Conventions 21,200 3,500 17,700 505.7%
Membership/Subscriptions 81,900 1,500 80,400 5360.0%[18]
Office Supplies 2,000 1,500 500 33.3%
Materials 3,228,850 2,372,400 856,450 36.1%
Rents and Financial Expenses 56,620 47,620 9,000 18.9%
Total Expenses 5,614,039 4,399,921 1,214,118 27.6%
Surplus/(Deficit)(5,599,039)(4,384,921)1,214,118 (27.7%)
Page 41 of 94
Page 57 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
User Fees 82,000 82,000 0 0.0%
Miscellaneous Revenue 82,000 82,000 0 0.0%
TOTAL REVENUE 82,000 82,000 0 0.0%
EXPENSES
Labour 533,575 508,972 24,603 4.8%
Employee Benefits Allocation 127,190 120,548 6,642 5.5%
Overtime 6,000 6,000 0 0.0%
Labour and Benefits 666,765 635,520 31,245 4.9%
Materials 37,500 37,000 500 1.4%
Professional Development 5,500 5,000 500 10.0%
Conferences/Conventions 7,500 8,000 (500)(6.3%)
Membership/Subscriptions 45,000 27,000 18,000 66.7%
Office Supplies 5,000 5,000 0 0.0%
Materials 100,500 82,000 18,500 22.6%
Contracted Services 450,000 500,000 (50,000)(10.0%)[19]
Total Expenses 1,217,265 1,217,520 (255)(0.0%)
Surplus/(Deficit)(1,135,265)(1,135,520)(255)0.0%
Page 42 of 94
Page 58 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Risk Management Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 183,696 172,193 11,503 6.7%
Employee Benefits Allocation 54,509 47,359 7,150 15.1%
Labour and Benefits 238,205 219,552 18,653 8.5%
Materials 500,000 500,000 0 0.0%
Professional Development 180 180 0 0.0%
Insurance Premiums 401,096 230,215 170,881 74.2%[20]
Membership/Subscriptions 725 625 100 16.0%
Materials 902,001 731,020 170,981 23.4%
Contracted Services 90,000 90,000 0 0.0%
Total Expenses 1,230,206 1,040,572 189,634 18.2%
Surplus/(Deficit)(1,230,206)(1,040,572)(189,634)18.2%
Page 43 of 94
Page 59 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban Service 84,811,146 83,821,935 989,211 1.2%[21]
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%[21]
Taxation Waste Management*0 0 0 N/A [22]
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%[23]
Taxation 92,445,588 90,715,566 1,730,022 1.9%
Provincial Grants 289,850 341,000 (51,150)(15.0%)[24]
Grants 289,850 341,000 (51,150)(15.0%)
Casino 14,000,000 14,000,000 0 0.0%[25]
Investments 2,900,000 2,382,600 517,400 21.7%[26]
Licences 61,156 48,386 12,770 26.4%
Other Revenue 4,704,306 5,177,450 (473,144)(9.1%)[27]
Penalties and Interest 2,210,000 1,911,125 298,875 15.6%[28]
Provincial Offences Act 16,983 16,983 0 0.0%
User Fees 270,000 235,000 35,000 14.9%
Miscellaneous Revenue 24,162,445 23,771,544 390,901 1.6%
From Special Purpose Reserves 150,000 150,000 0 0.0%[22]
From City Operating (Indirect Costs)928,968 603,035 325,933 54.0%[29]
Internal Transfers 1,078,968 753,035 325,933 43.3%
TOTAL REVENUE 117,976,851 115,581,145 2,395,706 2.1%
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as corresponding
$8,449,043 contracted services budget as this revenue is collected on behalf of the Region and does not belong in
the City's budget.
Financial Services Summary
Page 44 of 94
Page 60 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,893,301 2,080,925 (187,624)(9.0%)[30]
Employee Benefits Allocation 562,497 599,262 (36,765)(6.1%)
Overtime 750 750 0 0.0%
Labour and Benefits 2,456,548 2,680,937 (224,389)(8.4%)
Materials 30,521 23,821 6,700 28.1%
Professional Development 2,750 5,850 (3,100)(53.0%)
Conferences/Conventions 15,900 17,300 (1,400)(8.1%)
Membership/Subscriptions 11,125 12,035 (910)(7.6%)
Office Supplies 19,800 20,100 (300)(1.5%)
Materials 80,096 79,106 990 1.3%
Contracted Services*214,100 208,000 6,100 2.9%
Rents and Financial Expenses 96,900 193,200 (96,300)(49.8%)[31]
External Transfers 3,737,673 4,195,865 (458,192)(10.9%)[27]
To Capital/To Capital SPR 4,791,540 4,651,070 140,470 3.0%[32]
To Reserve Funds 10,125,000 9,470,000 655,000 6.9%[33]
To Special Purpose Reserves 500 157,012 (156,512)(99.7%)[34]
Internal Transfers 14,917,040 14,278,082 638,958 4.5%
Total Expenses 21,502,357 21,635,190 (132,833)(0.6%)
Surplus/(Deficit)96,474,494 93,945,955 (2,528,539)(2.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as corresponding
$8,449,043 contracted services budget as this revenue is collected on behalf of the Region and does not belong in
the City's budget.
Financial Services Summary - continued
Page 45 of 94
Page 61 of 401
Attachment 3 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Customer Service Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 56,750 0 56,750 N/A
Employee Benefits Allocation 15,890 0 15,890 N/A
Labour and Benefits 72,640 0 72,640 N/A [35]
Total Expenses 72,640 0 72,640 N/A
Surplus/(Deficit)(72,640)0 72,640 N/A
Page 46 of 94
Page 62 of 401
Attachment 4 F-2024-03
January 23, 2024
FIRE AND CASINO POLICING SERVICES
Summaries
Fire Services
Casino Policing Services
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
213001 - Fire - Public Education
214000 - Fire Communication Services
215000 - Fire Facilities
219000 - Fire Other Services
230000 - Emergency Measures
Casino Policing Services
220000 - Policing
Page 47 of 94
Page 63 of 401
Attachment 4 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Sales 10,000 10,000 0 0.0%
Other Revenue 2,000 0 2,000 N/A
User Fees 174,000 174,000 0 0.0%
Miscellaneous Revenue 186,000 184,000 2,000 1.1%
From Development Charges 485,810 485,752 58 0.0%
Internal Transfers 485,810 485,752 58 0.0%
TOTAL REVENUE 671,810 669,752 2,058 0.3%
Page 48 of 94
Page 64 of 401
Attachment 4 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 18,776,404 18,446,285 330,119 1.8%[36]
Employee Benefits Allocation 4,426,886 4,209,660 217,226 5.2%
Overtime 1,340,500 1,590,500 (250,000)(15.7)%[37]
Labour and Benefits 24,543,790 24,246,445 297,345 1.2%
Materials 1,573,185 1,301,085 272,100 20.9%[38]
Professional Development 76,650 74,450 2,200 3.0%
Insurance Premiums 99,559 95,692 3,867 4.0%
Conferences/Conventions 46,100 32,700 13,400 41.0%
Goods for Resale 10,000 10,000 0 0.0%
Membership/Subscriptions 11,164 10,373 791 7.6%
Office Supplies 12,500 12,500 0 0.0%
Electricity 102,000 102,000 0 0.0%
Water 25,000 25,000 0 0.0%
Natural Gas 54,300 50,300 4,000 8.0%
Materials 2,010,458 1,714,100 296,358 17.3%
Contracted Services 206,225 146,475 59,750 40.8%[39]
Snow Plowing 15,450 15,000 450 3.0%
Contracted Services 221,675 161,475 60,200 37.3%
Rents and Financial Expenses 187,445 186,205 1,240 0.7%
Long Term Interest 291,674 322,713 (31,039)(9.6)%
Long Term Debt Principal 321,214 305,635 15,579 5.1%
Debt Charges 612,888 628,348 (15,460)(2.5)%
To CSPR (Debt Placeholder)294,720 99,160 195,560 197.2%[40]
Internal Rent 2,473,704 1,476,503 997,201 67.5%[41]
Internal Transfers 2,768,424 1,575,663 1,192,761 75.7%
TOTAL EXPENSES 30,344,680 28,512,236 1,832,444 6.4%
Surplus/(Deficit)(29,672,870)(27,842,484)1,830,386 (6.6)%
Page 49 of 94
Page 65 of 401
Attachment 4 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Casino Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Reserve Funds 2,520,000 2,520,000 0 0.0%
Internal Transfers 2,520,000 2,520,000 0 0.0%
TOTAL REVENUE 2,520,000 2,520,000 0 0.0%
EXPENSES
Contracted Services 2,520,000 2,520,000 0 0.0%
TOTAL EXPENSES 2,520,000 2,520,000 0 0.0%
Surplus/(Deficit)0 0 0 N/A
Page 50 of 94
Page 66 of 401
Attachment 5 F-2024-03
January 23, 2024
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 Services
373001 - Bell Canada Fiber to the Home Project
Fleet Services
374000 - Fleet Services
Storm Sewer Maintenance Services
421000 - Storm Sewer System Maintenance Services
Page 51 of 94
Page 67 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Grants 60,000 60,000 0 0.0%
Other Revenue 110,000 110,000 0 0.0%
User Fees 20,000 38,000 (18,000)(47.4)%
Miscellaneous Revenue 130,000 148,000 (18,000)(12.2)%
From Special Purpose Reserves 90,000 41,609 48,391 116.3%[43]
From Development Charges 505,077 417,511 87,566 21.0%
Internal Transfers 595,077 459,120 135,957 29.6%
TOTAL REVENUE 785,077 667,120 117,957 17.7%
Page 52 of 94
Page 68 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Roadway Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 5,254,387 4,062,055 1,192,332 29.4%[42]
Employee Benefits Allocation 1,491,859 1,162,905 328,954 28.3%
Overtime 111,000 96,500 14,500 15.0%
Labour and Benefits 6,857,246 5,321,460 1,535,786 28.9%
Materials 543,200 608,200 (65,000)(10.7)%
Professional Development 30,000 30,150 (150)(0.5)%
Insurance Premiums 786,483 749,232 37,251 5.0%
Conferences/Conventions 6,600 2,500 4,100 164.0%
Membership/Subscriptions 5,600 3,100 2,500 80.6%
Office Supplies 6,000 6,000 0 0.0%
Water 8,000 8,000 0 0.0%
Materials 1,385,883 1,407,182 (21,299)(1.5)%
Contracted Services 1,955,270 1,628,270 327,000 20.1%[43]
Rents and Financial Expenses 119,000 162,600 (43,600)(26.8)%
Long Term Interest 75,436 107,302 (31,866)(29.7)%
Long Term Debt Principal 93,925 82,743 11,182 13.5%
Debt Charges 169,361 190,045 (20,684)(10.9)%
Internal Rent 1,958,079 2,008,067 (49,988)(2.5)%
To CSPR (Debt Placeholder)0 104,378 (104,378)(100.0)%[44]
To CSPR (DC Debt Placeholder)505,077 417,511 87,566 21.0%
Internal Transfers 2,463,156 2,529,956 (66,800)(2.6)%
TOTAL EXPENSES 12,949,916 11,239,513 1,710,403 15.2%
Surplus/(Deficit)(12,164,839)(10,572,393)1,592,446 (15.1)%
Page 53 of 94
Page 69 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 35,000 35,000 0 0.0%
TOTAL REVENUE 35,000 35,000 0 0.0%
EXPENSES
Labour 972,705 1,374,490 (401,785)(29.2)%[45]
Employee Benefits Allocation 274,000 360,085 (86,085)(23.9)%
Overtime 145,000 145,000 0 0.0%
Labour and Benefits 1,391,705 1,879,575 (487,870)(26.0)%
Materials 865,590 717,150 148,440 20.7%[46]
Professional Development 42,100 29,100 13,000 44.7%
Materials 907,690 746,250 161,440 21.6%
Contracted Services 201,100 576,100 (375,000)(65.1)%[47]
Rents and Financial Expenses 287,975 187,975 100,000 53.2%[48]
Internal Rent 1,583,008 1,537,272 45,736 3.0%
To CSPR (Debt Placeholder)643,920 0 643,920 N/A [49]
Internal Transfers 2,226,928 1,537,272 689,656 44.9%
TOTAL EXPENSES 5,015,398 4,927,172 88,226 1.8%
Surplus/(Deficit)(4,980,398)(4,892,172)88,226 (1.8)%
Page 54 of 94
Page 70 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 35,000 35,000 0 0.0%
Miscellaneous Revenue 35,000 35,000 0 0.0%
From Development Charges 19,726 22,528 (2,802)(12.4)%
Internal Transfers 19,726 22,528 (2,802)(12.4)%
TOTAL REVENUE 54,726 57,528 (2,802)(4.9)%
EXPENSES
Materials 0 7,500 (7,500)(100.0)%
Electricity 702,500 756,200 (53,700)(7.1)%[50]
Materials 702,500 763,700 (61,200)(8.0)%
Contracted Services 534,231 527,000 7,231 1.4%
Long Term Interest 9,075 12,134 (3,059)(25.2)%
Long Term Debt Principal 152,739 149,736 3,003 2.0%
Debt Charges 161,814 161,870 (56)(0.0)%
To CSPR (Debt Placeholder)0 5,633 (5,633)(100.0)%
To CSPR (DC Debt Placeholder)19,726 22,528 (2,802)(12.4)%
To Special Purpose Reserves 53,700 0 53,700 N/A [50]
Internal Transfers 73,426 28,161 45,265 160.7%
TOTAL EXPENSES 1,471,971 1,480,731 (8,760)(0.6)%
Surplus/(Deficit)(1,417,245)(1,423,203)(5,958)0.4%
Page 55 of 94
Page 71 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 775,644 1,122,000 (346,356)(30.9)%[51]
Permits 13,000 0 13,000 N/A
User Fees 31,000 1,000 30,000 3000.0%[52]
Miscellaneous Revenue 819,644 1,123,000 (303,356)(27.0)%
From Capital SPRs 55,000 0 55,000 N/A [53]
From Special Purpose Reserves 95,000 0 95,000 N/A [53]
Internal Transfers 150,000 0 150,000 N/A
TOTAL REVENUE 969,644 1,123,000 (153,356)(13.7)%
EXPENSES
Labour 1,797,527 1,591,396 206,131 13.0%[54]
Employee Benefits Allocation 529,694 456,338 73,356 16.1%
Overtime 17,500 26,650 (9,150)(34.3)%
Labour and Benefits 2,344,721 2,074,384 270,337 13.0%
Materials 41,630 36,840 4,790 13.0%
Professional Development 22,600 20,000 2,600 13.0%
Conferences/Conventions 27,550 33,900 (6,350)(18.7)%
Membership/Subscriptions 21,142 15,840 5,302 33.5%
Office Supplies 10,500 6,500 4,000 61.5%
Materials 123,422 113,080 10,342 9.1%
Contracted Services 370,000 668,000 (298,000)(44.6)%[55]
Internal Rent 215,645 163,496 52,149 31.9%[41]
Internal Transfers 215,645 163,496 52,149 31.9%
TOTAL EXPENSES 3,053,788 3,018,960 34,828 1.2%
Surplus/(Deficit)(2,084,144)(1,895,960)188,184 (9.9)%
Page 56 of 94
Page 72 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Sales 8,000 0 8,000 N/A
Miscellaneous Revenue 8,000 0 8,000 N/A
From City Operating
(Internal Rent)8,726,087 7,573,307 1,152,780 15.2%[41]
TOTAL REVENUE 8,734,087 7,573,307 1,160,780 15.3%
EXPENSES
Labour 1,317,089 1,262,521 54,568 4.3%
Employee Benefits Allocation 391,658 391,751 (93)(0.0)%
Overtime 20,000 30,000 (10,000)(33.3)%
Labour and Benefits 1,728,747 1,684,272 44,475 2.6%
Materials 1,980,900 1,650,000 330,900 20.1%[56]
Professional Development 5,000 8,500 (3,500)(41.2)%
Insurance Premiums 207,931 203,588 4,343 2.1%
Conferences/Conventions 7,000 0 7,000 N/A
Membership/Subscriptions 3,210 3,800 (590)(15.5)%
Office Supplies 300 300 0 0.0%
Materials 2,204,341 1,866,188 338,153 18.1%
Contracted Services 299,500 299,500 0 0.0%
Rents and Financial Expenses 104,800 28,800 76,000 263.9%[57]
Internal Rent 233,464 244,697 (11,233)(4.6)%
To Capital SPR 4,163,235 2,676,049 1,487,186 55.6%[41]
Internal Transfers 4,396,699 2,920,746 1,475,953 50.5%
TOTAL EXPENSES 8,734,087 6,799,506 1,934,581 28.5%
Surplus/(Deficit)0 773,801 773,801 100.0%
Page 57 of 94
Page 73 of 401
Attachment 5 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Storm Sewer Maintenance Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Development Charges 99,343 113,220 (13,877)(12.3)%
Internal Transfers 99,343 113,220 (13,877)(12.3)%
TOTAL REVENUE 99,343 113,220 (13,877)(12.3)%
EXPENSES
Labour 254,020 207,799 46,221 22.2%
Employee Benefits Allocation 76,200 63,140 13,060 20.7%
Labour and Benefits 330,220 270,939 59,281 21.9%
Materials 52,000 42,500 9,500 22.4%
Contracted Services 360,000 354,500 5,500 1.6%
Rents and Financial Expenses 3,500 3,500 0 0.0%
Internal Rent 75,570 94,098 (18,528)(19.7)%
To CSPR (Debt Placeholder)0 27,890 (27,890)(100.0)%[58]
To CSPR (DC Debt Placeholder)97,680 111,557 (13,877)(12.4)%
Internal Transfers 173,250 233,545 (60,295)(25.8)%
TOTAL EXPENSES 918,970 904,984 13,986 1.5%
Surplus/(Deficit)(819,627)(791,764)27,863 (3.5)%
Page 58 of 94
Page 74 of 401
Attachment 6 F-2024-03
January 23, 2024
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
342030 - Transportation Planning
Page 59 of 94
Page 75 of 401
Attachment 6 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 23,200 28,200 (5,000)(17.7)%
Permits 2,000 2,000 0 0.0%
User Fees 10,000 10,000 0 0.0%
Miscellaneous Revenue 35,200 40,200 (5,000)(12.4)%
From Development Charges 23,907 27,303 (3,396)(12.4)%
Internal Transfers 23,907 27,303 (3,396)(12.4)%
TOTAL REVENUE 59,107 67,503 (8,396)(12.4)%
EXPENSES
Labour 1,314,118 1,283,696 30,422 2.4%
Employee Benefits Allocation 268,000 254,993 13,007 5.1%
Overtime 14,200 14,200 0 0.0%
Labour and Benefits 1,596,318 1,552,889 43,429 2.8%
Materials 145,780 159,480 (13,700)(8.6)%
Professional Development 3,200 2,620 580 22.1%
Conferences/Conventions 8,000 4,000 4,000 100.0%
Membership/Subscriptions 3,350 3,350 0 0.0%
Materials 160,330 169,450 (9,120)(5.4)%
Electricity 46,500 45,900 600 1.3%
Utilities 46,500 45,900 600 1.3%
Contracted Services 635,500 566,000 69,500 12.3%[59]
Internal Rent 121,336 144,143 (22,807)(15.8)%
To CSPR (Debt Placeholder)68,452 6,826 61,626 902.8%[60]
To CSPR (DC Debt Placeholder)23,907 27,303 (3,396)(12.4)%
Internal Transfers 213,695 178,272 35,423 19.9%
TOTAL EXPENSES 2,652,343 2,512,511 139,832 5.6%
Surplus/(Deficit)(2,593,236)(2,445,008)148,228 (6.1)%
Page 60 of 94
Page 76 of 401
Attachment 7 F-2024-03
January 23, 2024
MUNICIPAL WORKS - PARKS AND ATHLETIC FIELDS
Summaries
Parks and Athletic 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 61 of 94
Page 77 of 401
Attachment 7 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Parks and Athletic Fields Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 50,000 25,000 25,000 100.0%
User Fees 61,000 46,000 15,000 32.6%
Miscellaneous Revenue 111,000 71,000 40,000 56.3%
From Capital SPR 0 90,000 (90,000)(100.0)%[63]
Internal Transfers 0 90,000 (90,000)(100.0)%
TOTAL REVENUE 111,000 161,000 (50,000)(31.1)%
Page 62 of 94
Page 78 of 401
Attachment 7 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Parks and Athletic Fields Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,353,334 1,165,510 187,824 16.1%[61]
Employee Benefits Allocation 372,824 367,031 5,793 1.6%
Overtime 30,000 30,000 0 0.0%
Labour and Benefits 1,756,158 1,562,541 193,617 12.4%
Materials 300,218 270,218 30,000 11.1%[62]
Professional Development 6,000 6,000 0 0.0%
Insurance Premiums 68,006 60,169 7,837 13.0%
Membership/Subscriptions 8,700 6,475 2,225 34.4%
Office Supplies 250 250 0 0.0%
Materials 383,174 343,112 40,062 11.7%
Electricity 85,500 85,000 500 0.6%
Water 205,000 205,000 0 0.0%
Natural Gas 5,200 5,200 0 0.0%
Utilities 295,700 295,200 500 0.2%
Contracted Services 589,840 416,407 173,433 41.6%[63]
Fees for Service 34,000 32,700 1,300 4.0%
Contracted Services 623,840 449,107 174,733 38.9%
Rents and Financial Expenses 12,146 12,146 0 0.0%
Long Term Interest 130,984 180,420 (49,436)(27.4)%
Long Term Debt Principal 101,641 85,916 15,725 18.3%
Debt Charges 232,625 266,336 (33,711)(12.7)%
Internal Rent 384,669 338,979 45,690 13.5%
To CSPR (Debt Placeholder)0 33,507 (33,507)(100.0)%[64]
Internal Transfers 384,669 372,486 12,183 3.3%
TOTAL EXPENSES 3,688,312 3,300,928 387,384 11.7%
Surplus/(Deficit)(3,577,312)(3,139,928)437,384 (13.9)%
Page 63 of 94
Page 79 of 401
Attachment 8 F-2024-03
January 23, 2024
TRANSIT SERVICES
Summaries
Transit Services
The following responsibility centres are included in the above noted summaries:
Transit Services
335000 - Transit Facilities
336500 - WEGO Transportation System
339000 - Transit Administration
Page 64 of 94
Page 80 of 401
Attachment 8 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 718,861 1,296,352 (577,491)(44.5%)[65]
Rents 63,000 57,000 6,000 10.5%
Miscellaneous Revenue 781,861 1,353,352 (571,491)(42.2%)
From Reserve Funds 1,035,741 458,250 577,491 126.0%[65]
Internal Transfers 1,035,741 458,250 577,491 126.0%
TOTAL REVENUE 1,817,602 1,811,602 6,000 0.3%
EXPENSES
Materials 120,000 55,000 65,000 118.2%[66]
Insurance Premiums 1,342 1,000 342 34.2%
Materials 121,342 56,000 65,342 116.7%
Electricity 8,000 8,000 0 0.0%
Water 4,200 4,200 0 0.0%
Natural Gas 2,400 2,400 0 0.0%
Utilities 14,600 14,600 0 0.0%
Contracted Services 1,736,902 2,236,902 (500,000)(22.4%)[67]
Snow Plowing 5,000 5,000 0 0.0%
Contracted Services 1,741,902 2,241,902 (500,000)(22.3%)
Rents and Financial Expenses 36,500 36,500 0 0.0%
TOTAL EXPENSES 1,914,344 2,349,002 (434,658)(18.5%)
Surplus/(Deficit)(96,742)(537,400)(440,658)82.0%
Page 65 of 94
Page 81 of 401
Attachment 9 F-2024-03
January 23, 2024
RECREATION, CULTURE AND FACILITIES SERVICES
Summaries
Recreation Programs
Civic Facilities
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
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 66 of 94
Page 82 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 50,000 42,700 7,300 17.1%
Grants 70,000 62,700 7,300 11.6%
Donations 7,900 0 7,900 N/A
Other Revenue 9,500 0 9,500 N/A
Rents 153,000 0 153,000 N/A [68]
Sales 1,200 1,200 0 0.0%
User Fees 805,585 533,915 271,670 50.9%[69]
Miscellaneous Revenue 977,185 535,115 442,070 82.6%
TOTAL REVENUE 1,047,185 597,815 449,370 75.2%
Page 67 of 94
Page 83 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,698,487 1,441,790 256,697 17.8%[70]
Employee Benefits Allocation 335,388 319,566 15,822 5.0%
Overtime 24,500 18,500 6,000 32.4%
Labour and Benefits 2,058,375 1,779,856 278,519 15.6%
Materials 232,084 170,247 61,837 36.3%[71]
Professional Development 4,380 2,000 2,380 119.0%
Advertising/News Release 0 1,000 (1,000)(100.0%)
Insurance Premiums 1,010 996 14 1.4%
Conferences/Conventions 14,400 14,400 0 0.0%
Membership/Subscriptions 3,500 3,475 25 0.7%
Office Supplies 22,200 16,200 6,000 37.0%
Materials 277,574 208,318 69,256 33.2%
Contracted Services 39,000 5,000 34,000 680.0%[72]
Fees for Service 219,749 241,749 (22,000)(9.1%)
Contracted Services 258,749 246,749 12,000 4.9%
Rents and Financial Expenses 125,000 106,700 18,300 17.2%
TOTAL EXPENSES 2,719,698 2,341,623 378,075 16.1%
Surplus/(Deficit)(1,672,513)(1,743,808)(71,295)4.1%
Page 68 of 94
Page 84 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Rents 77,681 84,006 (6,325)(7.5%)
Miscellaneous Revenue 77,681 84,006 (6,325)(7.5%)
TOTAL REVENUE 77,681 84,006 (6,325)(7.5%)
Civic Facilities Summary
Page 69 of 94
Page 85 of 401
Attachment 9 F-2024-03
January 23, 2024
2024 Budget to 2023 Budget Comparison
TAX SUPPORTED OPERATING FUND
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,002,747 956,937 45,810 4.8%
Employee Benefits Allocation 299,196 284,720 14,476 5.1%
Overtime 4,000 4,000 0 0.0%
Labour and Benefits 1,305,943 1,245,657 60,286 4.8%
Materials 112,745 105,700 7,045 6.7%
Professional Development 8,000 8,000 0 0.0%
Insurance Premiums 7,305 6,686 619 9.3%
Membership/Subscriptions 2,022 5,022 (3,000)(59.7%)
Materials 130,072 125,408 4,664 3.7%
Electricity 217,800 226,300 (8,500)(3.8%)
Water 28,800 20,800 8,000 38.5%
Natural Gas 92,900 67,500 25,400 37.6%[73]
Utilities 339,500 314,600 24,900 7.9%
Contracted Services 600,208 554,870 45,338 8.2%[74]
H&S Compliance 10,500 10,500 0 0.0%
Snow Plowing 12,000 12,000 0 0.0%
Contracted Services 622,708 577,370 45,338 7.9%
Long Term Interest 159,839 180,231 (20,392)(11.3%)
Long Term Debt Principal 925,595 905,482 20,113 2.2%
Debt Charges 1,085,434 1,085,713 (279)(0.0%)
Internal Rent 76,976 77,220 (244)(0.3%)
Internal Transfers 76,976 77,220 (244)(0.3%)
TOTAL EXPENSES 3,560,633 3,425,968 134,665 3.9%
Surplus/(Deficit)(3,482,952)(3,341,962)140,990 (4.2%)
Civic Facilities Services Summary - continued
Page 70 of 94
Page 86 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 72,770 121,500 (48,730)(40.1%)
Rents 69,201 241,850 (172,649)(71.4%)[68]
User Fees 1,630,000 1,640,000 (10,000)(0.6%)
Miscellaneous Revenue 1,771,971 2,003,350 (231,379)(11.5%)
From Development Charges 987,434 988,564 (1,130)(0.1%)
Internal Transfers 987,434 988,564 (1,130)(0.1%)
TOTAL REVENUE 2,759,405 2,991,914 (232,509)(7.8%)
Page 71 of 94
Page 87 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 2,303,534 2,211,774 91,760 4.1%
Employee Benefits Allocation 703,746 671,206 32,540 4.8%
Overtime 95,000 74,000 21,000 28.4%
Labour and Benefits 3,102,280 2,956,980 145,300 4.9%
Materials 231,387 206,990 24,397 11.8%
Professional Development 10,000 8,000 2,000 25.0%
Advertising/News Release 3,000 3,000 0 0.0%
Insurance Premiums 304,607 283,289 21,318 7.5%
Office Supplies 2,000 2,000 0 0.0%
Materials 550,994 503,279 47,715 9.5%
Electricity 1,116,100 1,117,600 (1,500)(0.1%)
Water 286,400 298,820 (12,420)(4.2%)
Natural Gas 334,400 264,200 70,200 26.6%[75]
Utilities 1,736,900 1,680,620 56,280 3.3%
Contracted Services 672,794 635,220 37,574 5.9%
H&S Compliance 9,000 9,000 0 0.0%
Snow Plowing 121,500 120,000 1,500 1.3%
Contracted Services 803,294 764,220 39,074 5.1%
Rents and Financial Expenses 25,600 15,000 10,600 70.7%
Long Term Interest 1,255,936 1,341,550 (85,614)(6.4%)
Long Term Debt Principal 1,790,054 1,702,899 87,155 5.1%
Debt Charges 3,045,990 3,044,449 1,541 0.1%
Internal Rent 229,108 196,108 33,000 16.8%
Internal Transfers 229,108 196,108 33,000 16.8%
TOTAL EXPENSES 9,494,166 9,160,656 333,510 3.6%
Surplus/(Deficit)(6,734,761)(6,168,742)566,019 (9.2%)
Page 72 of 94
Page 88 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Museum and Culture Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Provincial Grants 36,662 36,662 0 0.0%
Grants 36,662 36,662 0 0.0%
Donations 1,000 1,000 0 0.0%
Rents 63,050 42,000 21,050 50.1%[76]
Sales 104,000 7,500 96,500 1286.7%[77]
User Fees 124,850 88,450 36,400 41.2%[78]
Miscellaneous Revenue 292,900 138,950 153,950 110.8%
TOTAL REVENUE 329,562 175,612 153,950 87.7%
Page 73 of 94
Page 89 of 401
Attachment 9 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Museum and Culture Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,100,876 1,048,538 52,338 5.0%
Employee Benefits Allocation 303,584 286,405 17,179 6.0%
Overtime 11,000 6,000 5,000 83.3%
Labour and Benefits 1,415,460 1,340,943 74,517 5.6%
Materials 339,225 292,375 46,850 16.0%
Professional Development 3,000 2,150 850 39.5%
Advertising/News Release 2,500 2,500 0 0.0%
Insurance Premiums 27,757 25,895 1,862 7.2%
Conferences/Conventions 6,150 8,200 (2,050)(25.0%)
Goods for Resale 58,000 0 58,000 N/A [79]
Membership/Subscriptions 4,178 4,178 0 0.0%
Office Supplies 11,250 7,700 3,550 46.1%
Materials 452,060 342,998 109,062 31.8%
Electricity 103,700 109,600 (5,900)(5.4%)
Water 20,100 10,200 9,900 97.1%
Natural Gas 49,800 40,000 9,800 24.5%
Utilities 173,600 159,800 13,800 8.6%
Contracted Services 280,525 304,480 (23,955)(7.9%)
Fees for Service 28,375 28,375 0 0.0%
H&S Compliance 15,750 15,750 0 0.0%
Snow Plowing 25,180 25,000 180 0.7%
Contracted Services 349,830 373,605 (23,775)(6.4%)
Rents and Financial Expenses 5,300 5,300 0 0.0%
Long Term Interest 228,455 240,449 (11,994)(5.0%)
Long Term Debt Principal 498,786 652,937 (154,151)(23.6%)[80]
Debt Charges 727,241 893,386 (166,145)(18.6%)
TOTAL EXPENSES 3,123,491 3,116,032 7,459 0.2%
Surplus/(Deficit)(2,793,929)(2,940,420)(146,491)5.0%
Page 74 of 94
Page 90 of 401
Attachment 10 F-2024-03
January 23, 2024
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 75 of 94
Page 91 of 401
Attachment 10 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Donations 25,000 25,000 0 0.0%
Investments 100,000 100,000 0 0.0%
Service Charges 15,000 10,000 5,000 50.0%
Sales 375,000 300,000 75,000 25.0%[81]
Other Revenue 1,500 0 1,500 N/A
User Fees 535,000 510,000 25,000 4.9%[82]
Miscellaneous Revenue 1,051,500 945,000 106,500 11.3%
TOTAL REVENUE 1,051,500 945,000 106,500 11.3%
Page 76 of 94
Page 92 of 401
Attachment 10 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Cemeteries Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,116,370 1,048,746 67,624 6.4%
Employee Benefits Allocation 332,277 312,664 19,613 6.3%
Overtime 29,000 29,000 0 0.0%
Labour and Benefits 1,477,647 1,390,410 87,237 6.3%
Materials 236,143 211,000 25,143 11.9%[83]
Professional Development 5,500 5,500 0 0.0%
Insurance Premiums 19,225 14,675 4,550 31.0%
Conferences/Conventions 7,500 6,000 1,500 25.0%
Goods for Resale 35,190 34,500 690 2.0%
Membership/Subscriptions 1,450 1,200 250 20.8%
Office Supplies 3,500 3,500 0 0.0%
Materials 308,508 276,375 32,133 11.6%
Electricity 13,600 13,600 0 0.0%
Water 9,200 9,200 0 0.0%
Natural Gas 16,900 11,800 5,100 43.2%
Utilities 39,700 34,600 5,100 14.7%
Contracted Services 252,230 248,858 3,372 1.4%
H & S Compliance 3,500 3,500 0 0.0%
Contracted Services 255,730 252,358 3,372 1.3%
Rents and Financial Expenses 25,000 41,000 (16,000)(39.0)%[84]
Internal Rent 343,323 299,195 44,128 14.7%
To Trust Fund 100,000 84,000 16,000 19.0%[84]
To CSPR (Debt Placeholder)0 56,699 (56,699)(100.0)%[85]
Internal Transfers 443,323 439,894 3,429 0.8%
TOTAL EXPENSES 2,549,908 2,434,637 115,271 4.7%
Surplus/(Deficit)(1,498,408)(1,489,637)8,771 (0.6)%
Page 77 of 94
Page 93 of 401
Attachment 11 F-2024-03
January 23, 2024
PLANNING AND BUILDING SERVICES
Summaries
Planning Services
Building Services
Municipal Enforcement Services
Community Improvement Plans
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
Community Improvement Plans
823003 - Brownfields Community Improvement Plan
823004 - Lundy's Lane Community Improvement Plan
823005 - Downtown Community Improvement Plan
823006 - City Wide Community Improvement Plan
823007 - Historic Drummondville Community Improvement Plan
823009 - Gateway Community Improvement Plan
Page 78 of 94
Page 94 of 401
Attachment 11 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Licences 30,000 42,600 (12,600)(29.6%)
User Fees 586,825 450,000 136,825 30.4%[86]
Miscellaneous Revenue 616,825 492,600 124,225 25.2%
From Special Purpose Reserves 100,000 50,000 50,000 100.0%[87]
Internal Transfers 100,000 50,000 50,000 100.0%
TOTAL REVENUE 716,825 542,600 174,225 32.1%
EXPENSES
Labour 1,861,515 1,755,452 106,063 6.0%
Employee Benefits Allocation 503,657 459,042 44,615 9.7%
Overtime 5,500 5,500 0 0.0%
Labour and Benefits 2,370,672 2,219,994 150,678 6.8%
Materials 33,750 6,200 27,550 444.4%[88]
Professional Development 4,200 3,700 500 13.5%
Advertising/News Release 1,000 0 1,000 N/A
Conferences/Conventions 22,200 16,000 6,200 38.8%
Membership/Subscriptions 5,600 10,925 (5,325)(48.7%)
Office Supplies 8,000 8,000 0 0.0%
Materials 74,750 44,825 29,925 66.8%
Contracted Services 180,000 150,000 30,000 20.0%
Rents and Financial Expenses 150,600 100,000 50,600 50.6%[89]
Internal Rent 0 10,757 (10,757)(100.0%)
Internal Transfers 0 10,757 (10,757)(100.0%)
TOTAL EXPENSES 2,776,022 2,525,576 250,446 9.9%
Surplus/(Deficit)(2,059,197)(1,982,976)76,221 (3.8%)
Page 79 of 94
Page 95 of 401
Attachment 11 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 20,000 28,000 (8,000)(28.6%)
Permits 0 0 0 N/A [90]
User Fees 5,000 5,000 0 0.0%
Miscellaneous Revenue 25,000 33,000 (8,000)(24.2%)
From Reserve Funds 3,652,920 3,092,158 560,762 18.1%[91]
Internal Transfers 3,652,920 3,092,158 560,762 18.1%
TOTAL REVENUE 3,677,920 3,125,158 552,762 17.7%
EXPENSES
Labour 2,092,366 1,944,564 147,802 7.6%
Employee Benefits Allocation 585,000 564,416 20,584 3.6%
Overtime 15,000 3,000 12,000 400.0%
Labour and Benefits 2,692,366 2,511,980 180,386 7.2%
Materials 102,250 27,300 74,950 274.5%[92]
Professional Development 16,430 11,500 4,930 42.9%
Insurance Premiums 50,341 39,032 11,309 29.0%
Conferences/Conventions 10,335 13,280 (2,945)(22.2%)
Goods for Resale 500 500 0 0.0%
Membership/Subscriptions 18,036 63,181 (45,145)(71.5%)[93]
Office Supplies 6,000 6,000 0 0.0%
Materials 203,892 160,793 43,099 26.8%
Contracted Services 159,356 111,575 47,781 42.8%[94]
Rents and Financial Expenses 1,000 1,000 0 0.0%
Internal Rent 71,306 64,810 6,496 10.0%
Indirect Costs 550,000 275,000 275,000 100.0%[95]
Internal Transfers 621,306 339,810 281,496 82.8%
TOTAL EXPENSES 3,677,920 3,125,158 552,762 17.7%
Surplus/(Deficit)0 0 0 N/A
Page 80 of 94
Page 96 of 401
Attachment 11 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Fines 50,500 15,500 35,000 225.8%[96]
User Fees 134,000 109,500 24,500 22.4%[97]
Miscellaneous Revenue 184,500 125,000 59,500 47.6%
From Reserve Funds 0 11,000 (11,000)(100.0%)
Internal Transfers 0 11,000 (11,000)(100.0%)
TOTAL REVENUE 184,500 136,000 48,500 35.7%
EXPENSES
Labour 824,345 754,872 69,473 9.2%
Employee Benefits Allocation 239,000 209,805 29,195 13.9%
Overtime 8,000 15,000 (7,000)(46.7%)
Labour and Benefits 1,071,345 979,677 91,668 9.4%
Materials 44,100 12,400 31,700 255.6%[98]
Professional Development 9,000 9,000 0 0.0%
Conferences/Conventions 2,000 780 1,220 156.4%
Membership/Subscriptions 4,217 4,223 (6)(0.1%)
Office Supplies 3,000 3,000 0 0.0%
Materials 62,317 29,403 32,914 111.9%
Contracted Services 155,075 153,575 1,500 1.0%
Fees for Service 574,063 556,670 17,393 3.1%
Contracted Services 729,138 710,245 18,893 2.7%
Rents and Financial Expenses 500 (13,500)14,000 (103.7%)
External Transfers 18,000 28,000 (10,000)(35.7%)
Internal Rent 93,343 76,571 16,772 21.9%
Internal Transfers 93,343 76,571 16,772 21.9%
TOTAL EXPENSES 1,974,643 1,810,396 164,247 9.1%
Surplus/(Deficit)(1,790,143)(1,674,396)115,747 (6.9%)
Page 81 of 94
Page 97 of 401
Attachment 11 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Community Improvement Plans
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Special Purpose Reserves 272,000 180,000 92,000 51.1%[99]
Internal Transfers 272,000 180,000 92,000 51.1%
TOTAL REVENUE 272,000 180,000 92,000 51.1%
EXPENSES
External Transfers 272,000 180,000 92,000 51.1%[99]
TOTAL EXPENSES 272,000 180,000 92,000 51.1%
Surplus/(Deficit)0 0 0 N/A
Page 82 of 94
Page 98 of 401
Attachment 12 F-2024-03
January 23, 2024
BUSINESS DEVELOPMENT SERVICES
Business Development Services Summary
The following responsibility centres are included in the above noted summary:
821000 - Business Development Services
821010 - Niagara Falls Innovation Hub
823010 - Small Business Enterprise Centre
Page 83 of 94
Page 99 of 401
Attachment 12 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Federal Grants 0 393,373 (393,373)(100.0)%[100]
Provincial Grants 178,844 186,969 (8,125)(4.3)%
Other Municipalities 0 6,846 (6,846)(100.0)%
Grants 178,844 587,188 (408,344)(69.5)%
Other Revenue 19,719 71,795 (52,076)(72.5)%[101]
User Fees 2,000 2,000 0 0.0%
Miscellaneous Revenue 21,719 73,795 (52,076)(70.6)%
From Reserve Funds 700,000 179,374 520,626 290.2%[102]
Internal Transfers 700,000 179,374 520,626 290.2%
TOTAL REVENUE 900,563 840,357 60,206 7.2%
Business Development Services Summary
Page 84 of 94
Page 100 of 401
Attachment 12 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 709,776 686,355 23,421 3.4%
Employee Benefits Allocation 191,065 190,262 803 0.4%
Labour and Benefits 900,841 876,617 24,224 2.8%
Materials 147,000 141,000 6,000 4.3%
Professional Development 3,800 3,800 0 0.0%
Advertising/News Release 45,750 45,750 0 0.0%
Insurance Premiums 23 22 1 4.5%
Conferences/Conventions 5,845 5,345 500 9.4%
Membership/Subscriptions 4,500 3,800 700 18.4%
Office Supplies 6,000 6,750 (750)(11.1)%
Materials 212,918 206,467 6,451 3.1%
Contracted Services 87,500 383,121 (295,621)(77.2)%[103]
Fees for Service 700,000 274,626 425,374 154.9%[104]
Contracted Services 787,500 657,747 129,753 19.7%
Rents and Financial Expenses 0 14,725 (14,725)(100.0)%
External Transfers 63,000 63,000 0 0.0%
Internal Rent 19,247 17,418 1,829 10.5%
Internal Transfers 19,247 17,418 1,829 10.5%
TOTAL EXPENSES 1,983,506 1,835,974 147,532 8.0%
Surplus/(Deficit)(1,082,943)(995,617)87,326 (8.8)%
Business Development Services Summary - continued
Page 85 of 94
Page 101 of 401
Attachment 13 - 2023 Budget Reclassifications F-2023-03
January 23, 2024
2023 Budget Reclassifications
Certain comparative figures from 2023 have been reclassified to conform with the budget presentation adopted
for the 2024 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
11-3-821000-050020 Business Development
Development Charge Exemptions 80,000 11-3-811000-050020 Planning
Council Approved DC Exemptions
11-3-821000-050021 Business Development
Approved Building Permit Waiving 20,000 11-3-811000-050021 Planning
Council Approved Building Permit Waivers
11-3-823010-050000 Small Business Centre
Rents and Financial Expenses 63,000 11-3-823010-060000 Small Business Centre
External Transfers
11-3-823003-050000 Brownfields CIP
Rents and Financial Expenses 60,000 11-3-823003-060000 Brownfields CIP
External Transfers
11-3-823004-050000 Lundy's Lane CIP
Rents and Financial Expenses 20,000 11-3-823004-060000 Lundy's Lane CIP
External Transfers
11-3-823005-050000 Downtown CIP
Rents and Financial Expenses 50,000 11-3-823005-060000 Downtown CIP
External Transfers
11-3-823007-050000 Historic Drummondville CIP
Rents and Financial Expenses 10,000 11-3-823007-060000 Historic Drummondville CIP
External Transfers
11-3-823009-050000 Gateway CIP
Rents and Financial Expenses 40,000 11-3-823009-060000 Gateway CIP
External Transfers
11-3-229005-050000 Pest Control Services
Rents and Financial Expenses 14,000 11-3-229005-060000 Pest Control Services
External Transfers
11-4-221000-680000 Building Services
Permits 2,950,000 11-4-221000-780011 Building Services
From Obligatory Reserve Funds
11-4-221000-780003 Building Services
From Special Purpose Reserves 142,158 11-4-221000-780011 Building Services
From Obligatory Reserve Funds
11-3-129200-030000 Doctor Recruitment
Materials 300,000 11-3-129200-060000 Doctor Recruitment
External Transfers
11-3-211000-080002 Fire Suppression
To Capital SPR 96,951 11-3-211000-080008 Fire Suppression
To CSPR (Debt Placeholder)
11-3-215000-080002 Fire Facilities
To Capital SPR 2,209 11-3-215000-080009 Fire Facilities
To CSPR (DC Debt Placeholder)
2023 Original Budget 2023 Revised Budget
reallocate FROM account:reallocate TO account:Page 86 of 94Page 102 of 401
Attachment 13 - 2023 Budget Reclassifications F-2023-03
January 23, 2024
2023 Budget Reclassifications
Certain comparative figures from 2023 have been reclassified to conform with the budget presentation adopted
for the 2024 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2023 Original Budget 2023 Revised Budget
reallocate FROM account:reallocate TO account:
11-3-311000-080002 Paved Roads
To Capital SPR 104,378 11-3-311000-080008 Paved Roads
To CSPR (Debt Placeholder)
11-3-311000-080002 Paved Roads
To Capital SPR 417,511 11-3-311000-080009 Paved Roads
To CSPR (DC Debt Placeholder)
11-3-342010-080002 Traffic Control
To Capital SPR 6,826 11-3-342010-080008 Traffic Control
To CSPR (Debt Placeholder)
11-3-342010-080002 Traffic Control
To Capital SPR 27,303 11-3-342010-080009 Traffic Control
To CSPR (DC Debt Placeholder)
11-3-351000-080002 Streetlighting
To Capital SPR 5,633 11-3-351000-080008 Streetlighting
To CSPR (Debt Placeholder)
11-3-351000-080002 Streetlighting
To Capital SPR 22,528 11-3-351000-080009 Streetlighting
To CSPR (DC Debt Placeholder)
11-3-421000-080002 Storm Sewers
To Capital SPR 27,890 11-3-421000-080008 Storm Sewers
To CSPR (Debt Placeholder)
11-3-421000-080002 Storm Sewers
To Capital SPR 111,557 11-3-421000-080009 Storm Sewers
To CSPR (DC Debt Placeholder)
11-3-543000-080002 Cemetery Facilities
To Capital SPR 56,699 11-3-543000-080008 Cemetery Facilities
To CSPR (Debt Placeholder)
11-3-713000-080002 Athletic Fields
To Capital SPR 33,507 11-3-543000-080008 Athletic Fields
To CSPR (Debt Placeholder)Page 87 of 94Page 103 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
1 Corporate Services
Administrative Coordinator
Administrative support for GM and entire division (especially for those areas
without administrative support such as GM, IS, Communications, Decision
Support)
N
2 Senior Business Analyst -
Corporate Initiatives
Under the direction of the Senior Manager of Decision Support Services, is
responsible for the identification of efficiencies within existing processes and
the promotion of continuous organizational improvements. During the Senior
Manager of Procurement’s secondment to the Enterprise Resource Planning
(ERP) Implementation Team, will supervise 3 Storekeepers, 1 City Courier.
Upon completion of the Senior Manager of Procurement’s secondment to the
ERP Team, supervision duties will be reviewed.
Y
3 Municipal Accommodation Tax
Clerk
Under the supervision of the Accounting Services Supervisor, this position will
be directly involved in the application and enforcement of the Municipal
Accommodation Tax program. Duties will involve: processing invoices for the
Municipal Accommodation Tax program, creating new customers and
maintaining existing customer database, processing payments and posting to
subsidiary ledgers, processing returned items, monthly balancing of
subsidiary ledger to general ledger, aging of receivables, mailing overdue
notices, and sending accounts to collection agency in accordance with
collection policies. This role will also involve liaising with MAT stakeholders
regarding collections, remittances, reviews, and general MAT information.
May be required to perform the duties of accounts receivable and/or accounts
payable.
N
2024 Property Tax Funded Positions Requested
Corporate Services Division
Finance Department
Page 88 of 94Page 104 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
2024 Property Tax Funded Positions Requested
4 Senior Manager of Strategic
Procurement
Strategic leader transitioning the City’s procurement function into a more
streamlined and efficient centralized function and support process review
improvements, training, procurement planning, standardization opportunities,
and establish/oversee vendor performance management program. To fulfill
the duties and obligations of the Senior Manager of Procurement for
procurement related activities during the secondment period for the ERP
Implementation.
Y
Assistant City Solicitor
Under the guidance and supervision of the City Solicitor, performs legal,
legislative, and policy research; drafts contracts, by-laws and policies;
prepares litigation files for negotiations and hearings; represents the City
where required at hearings and dispute resolution events; and assists with
special projects such as the preparation of legal workshops for City staff.
Y
Removal of Articling Student
Position
Legal wishes to repurpose this approved position from 2023 to an Assistant
City Solicitor as noted above. This creates a $93,000 budgetary impact,
however contracted services has been reduced by $50,000 as well to offset
some of the $93,000 impact in anticipation of this new hire being approved.
Y
6 IS - GIS Analyst
2 year contract to assist with a backlog of work due to AM Plan and Bill 124,
higher demands on GIS, with key involvement in the Asset Management
Plan.
N
5
Procurement Department
Legal Department
Information Systems Department
Page 89 of 94Page 105 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
2024 Property Tax Funded Positions Requested
7 Junior Graphic Designer in
Communications Graphic designer of communications of City N
8 Manager Corporate Initiatives Manager of strategic initiatives for the City - physician recruitment, sleep
cheap, shark tank, etc. N
9 Recreation Assistant - Aquatics
The Recreation Assistant (Aquatics) will develop, implement, coordinate and
support quality aquatic programs and activities that meet the diverse needs of
the community while maintaining the highest standards of safety and
customer service
N
10
Community Development
Coordinator, Special Events &
Athletic Fields
Reporting to the Senior Manager of Arenas & Athletic Fields, the Community
Development Coordinator, Special Events & Athletic Fields is responsible for
the management and oversight of the arena and athletic user group portfolio
to ensure consistent delivery of recreation rentals and the provision of
excellent customer service is provided. This position will also be the main
point of contact for special events that take place in the City; festivals &
community events, parades, sporting events and filming requests.
N
11 Facility Attendant - 6 months Working at MacBain November to April currently, wants position to be full
year. - 6 month impact Y
Recreation, Culture & Facilities Division
Communications Department
Page 90 of 94Page 106 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
2024 Property Tax Funded Positions Requested
12 Cemetery Sales and Family
Services Coordinator
Under the supervision of the Manager of Cemetery Services, and Family
Services Coordinator works directly with families to assist with the purchase
of interment rights and memorialization of their loved ones or preplanning
their own needs. Confers with the Manager of Cemetery Services and works
with Communications Staff to marketing and advertising strategies to attract
and retain customers while enhancing the Cemeteries public image; and
plans and coordinates events as well as online content for the cemetery.
N
13 Communications Officer
A dedicated communications officer will provide leadership and action to
support Engineering, Transportation and Operations Departments by
developing media and outreach including social media, construction notices,
public service announcements, project update bulletins, graphics, flyers, and
document accessibility. All website content and update responsibilities. The
position will also be responsible for indigenous consultation, organizing public
meetings (PIC's) including all documents and virtual platforms,
advertisements, and notification of impacts to citizens and user groups
through various channels. The position will be integrated fully into MW and
liaise regularly with the Communications Department in Corporate Services.
This position will also regularly update the Municipal 511 road construction
map, and will perform all updates to the Municipal Works section of the City's
website. This position can potentially add a social media presence in order to
broadcast important Municipal Works messages. Position will be a back-up
manager for clerical staff and will support the transition for centralized
customer service.
N
Cemeteries Department
Engineering Department
Page 91 of 94Page 107 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
2024 Property Tax Funded Positions Requested
14 Development Inspector
Growth will demand that new development related infrastructure be built.
Adding dedicated inspection will ensure that this infrastructure conforms to
City specifications and ultimately meets lifespan expectations. This position
will relieve the pressures on the development engineering review staff who
presently perform periodic inspection, thus increasing the capacity for
development engineering review.
N
15 Fleet and Equipment Service
Person Truck 2 - 6 months
Maintains and services City-owned vehicles and equipment including minor
repairs, cleaning and preparation for daily operation.N
16 Maintenance Program
Coordinator
Maintenance levels of service are presently undefined, and accordingly, there
are numerous maintenance programs that are not being conducted or
haphazardly being performed. AMP work has illustrated this gap and risk.
This position would define service levels, and conduct annual contracts to
execute maintenance. Examples include: road shouldering, invasive species
prevention (phragmites), ditching, crack sealing, storm pond inspections,
sidewalk and trail sweeping, park signage replacement, play space
inspections, dust suppression, excess soil management, etc. (add w/ww,
fleet, traffic)
N
17 Project Manager, Transportation
Under the direction of the Senior Manager of Transportation, this position is
will be responsible for managing transportation planning and traffic
engineering projects to support the delivery/implementation of the
Transportation Master Plan. This position will also be responsible to manage
special projects and programs, including Vision Zero Programming.
N
Operations Departments
Transportation Department
Page 92 of 94Page 108 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
2024 Property Tax Funded Positions Requested
18 Climate Change Coordinator Grant application pending that would cover 50% of salary N
19 Labourer Y
20 Labourer Y
21 Senior Plans Examiner
(Life Safety Systems)
This is a specialized technical position with experience requirements in the
enforcement of Municipal, Provincial, and Federal regulations related to
Building and Fire Codes. This position will review and comment on plans and
specifications submitted to the Fire Department for compliance with the
Ontario Building Code, Ontario Fire Code, applicable standards and
Municipal by-laws
Y
22 Music Officer
This was a major recommendation of our music city strategy to promote
Niagara Falls as a Music City and work with industry to create more year
round local and international talent and events
N
CAO Department
Building/Fire Department
Homelessness, housing and mental health - offer 2 positions with support
from Niagara Region to take people less than 6 months on social assistance
that have a dependent child. This will be offset by Special Purpose Reserves.
There is no levy impact.
Business Development Department
Page 93 of 94Page 109 of 401
Attachment 14 - 2024 New Positions Requested F-2024-03
January 23, 2024
Position Brief Job Description
Recommended
for Budget
Approval?
2024 Property Tax Funded Positions Requested
Planner 2 - Strategic Initiatives
Formulates comprehensive planning policies, guidelines, and reports on
planning matters related to strategic planning initiatives such as, but not
limited, to secondary planning, official plan, urban design, affordable housing.
Y
Removal of Environmental
Planner Position
Planning wishes to repurpose this approved position from 2023 to a Planner
2 - Strategic Initiatives as noted above.Y
24 Senior Building Inspector
(Hospital)
Acts as an appointed building inspector as defined under the Building Code
Act (BCA) and conduct inspections for the enforcement of the Ontario
Building Code Reg. as amended.
Y
25 Plans Examiner (Hospital)
Acts as an appointed building inspector as defined under the Building Code
Act (BCA) and conduct inspections for the enforcement of the Ontario
Building Code Reg. as amended.
Y
26 Junior zoning administrator
Under the direction of the Chief Building Official to: process permit
applications and issue permits that full under residential occupancies in
accordance with the Ontario Building Code (OBC) and applicable law
Y
26 Supervisor of Municipal
Enforcement Services
Responsible for the delivery of municipal law enforcement services including
after hours and on weekends.N
27 Municipal Enforcement Officer -
convert contract to permanent
To conduct inspections for the enforcement of the Municipal By-Laws, Zoning
By-Law and Property Standards.Y
23
Municipal Enforcement Department
Planning Department
Building Department - no levy impact
Page 94 of 94Page 110 of 401
1 Overall Summary
2 Mayor &Councillors/Committees/Boards
&Grants
3 Administrative Services
4 Fire &Casino Policing Services
5 Municipal Works Services
6 Municipal Works -Transportation
7 Municipal Works -Parks &Athletic Fields
8 Transit Services
9 Recreation,Culture &Facilities
10 Recreation &Culture -Cemeteries
Page 111 of 401
11 Planning &Building Services
12 Business Development Services
Page 112 of 401
Index
OVERALL SUMMARY
Overall Revenue &Expenses Summary
Page 113 of 401
Attachment 1 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban 84,811,146 83,821,935 989,211 1.2%
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 92,445,588 90,715,566 1,730,022 1.9%
Federal Grants 20,000 413,373 (393,373)(95.2%)
Provincial Grants 555,356 607,331 (51,975)(8.6%)
Grants 60,000 60,000 0 0.0%
Other Municipalities 0 6,846 (6,846)(100.0%)
Grants 635,356 1,087,550 (452,194)(41.6%)
Casino 14,000,000 14,000,000 0 0.0%
Donations 35,900 28,000 7,900 28.2%
Fines 50,500 15,500 35,000 225.8%
Investments 3,000,000 2,482,600 517,400 20.8%
Licences 391,156 390,986 170 0.0%
Other Revenue 6,683,752 8,073,897 (1,390,145)(17.2%)
Penalties and Interest 2,210,000 1,911,125 298,875 15.6%
Permits 15,000 2,000 13,000 650.0%
Provincial Offences Act 16,983 16,983 0 0.0%
Rents 425,932 424,856 1,076 0.3%
Sales 518,200 318,700 199,500 62.6%
Service Charges 15,000 10,000 5,000 50.0%
User Fees 4,759,260 4,186,865 572,395 13.7%
Miscellaneous Revenue 32,121,683 31,861,512 260,171 0.8%
From Capital SPR 55,000 90,000 (35,000)(38.9%)
From Special Purpose Reserves 1,117,716 696,609 421,107 60.5%
From Reserve Funds 8,492,808 7,015,915 1,476,893 21.1%
From Development Charges 2,121,297 2,054,878 66,419 3.2%
From Operating (Indirect Costs)928,968 603,035 325,933 54.0%
From Operating (Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
Internal Transfers 21,441,876 18,033,744 3,408,132 18.9%
TOTAL REVENUE 146,644,503 141,698,372 4,946,131 3.5%
1
Page 114 of 401
Attachment 1 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 53,719,674 50,952,136 2,767,538 5.4%
Employee Benefits Allocation 14,761,829 13,760,852 1,000,977 7.3%
Overtime 1,893,200 2,113,100 (219,900)(10.4%)
Labour and Benefits 70,374,703 66,826,088 3,548,615 5.3%
Materials 11,293,743 9,493,966 1,799,777 19.0%
Professional Development 397,840 353,750 44,090 12.5%
Advertising/News Release 209,000 208,000 1,000 0.5%
Insurance Premiums 1,975,658 1,711,450 264,208 15.4%
Conferences/Conventions 278,810 216,405 62,405 28.8%
Goods for Resale 103,690 45,000 58,690 130.4%
Membership/Subscriptions 311,764 216,162 95,602 44.2%
Office Supplies 146,300 132,300 14,000 10.6%
Materials 14,716,805 12,377,033 2,339,772 18.9%
Electricity 2,395,700 2,464,200 (68,500)(2.8%)
Water 586,700 581,220 5,480 0.9%
Natural Gas 555,900 441,400 114,500 25.9%
Utilities 3,538,300 3,486,820 51,480 1.5%
Contracted Services*13,120,866 13,645,003 (524,137)(3.8%)
Snow Plowing 179,130 177,000 2,130 1.2%
Fees for Service 7,687,489 6,868,853 818,636 11.9%
Contracted Services 20,987,485 20,690,856 296,629 1.4%
Rents and Financial Expenses 1,315,486 1,216,071 99,415 8.2%
External Transfers 4,899,289 5,523,848 (624,559)(11.3%)
Long Term Interest 2,160,986 2,396,731 (235,745)(9.8%)
Long Term Debt Principal 3,996,884 3,996,070 814 0.0%
Debt Charges 6,157,870 6,392,801 (234,931)(3.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as
corresponding $8,449,043 contracted services budget as this revenue is collected on behalf of the Region
and does not belong in the City's budget.
2
Page 115 of 401
Attachment 1 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES - continued
Internal Rent 7,893,239 6,767,815 1,125,424 16.6%
Indirect Costs 550,000 275,000 275,000 100.0%
To Capital/Capital SPR 8,974,775 7,327,119 1,647,656 22.5%
To CSPR (Debt Placeholder)1,007,092 334,093 672,999 201.4%
To CSPR (DC Debt Placeholder)646,390 578,899 67,491 11.7%
To Reserve Funds 10,230,784 9,580,917 649,867 6.8%
To Special Purpose Reserves 135,200 237,012 (101,812)(43.0%)
To Trust Fund 100,000 84,000 16,000 19.0%
Internal Transfers 29,537,480 25,184,855 4,352,625 17.3%
TOTAL EXPENSES 151,527,418 141,698,372 9,829,046 6.9%
Surplus/(Deficit)(4,882,915)0 4,882,915
Add: New Positions being
recommended (884,107)
Less: Other funding sources for new
positions 427,726
Revised Surplus/(Deficit)(5,339,296)
3
Page 116 of 401
Index
MAYOR &COUNCILLORS/COMMITTEES/BOARDS &GRANTS
Mayor &Councillors
Mayor &Councillors Summary (1 Page)
Mayor &Councillors
Office of Mayor &Council Support
Committees
Committess Summary
Recreation Committee
Culture Committee
Committee of Adjustment
Park in the City
Mayor's Accessibility Advisory Committee
Mayor's Youth Advisory Committee
Senior Advisory Committee
Diversity &Inclusion Committee
Anti-Racism Committee
Municipal Heritage Committee
Boards
Boards Summary (1 Page)
Niagara District Airport
Library Services
Niagara Falls Illumination Board
Grants
Grants Summary
OPG Community Impact Agreement
Doctor Recruitment
Niagara Health Foundation
St.John's Ambulance Niagara -Water Patrol
Social Service Grants
Page 117 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Mayor and Councillors Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
User Fees 2,000 0 2,000 N/A
Miscellaneous Revenue 2,000 0 2,000 N/A
TOTAL REVENUE 2,000 0 2,000 N/A
EXPENSES
Labour 648,940 613,232 35,708 5.8%
Employee Benefits Allocation 180,557 171,324 9,233 5.4%
Labour and Benefits 829,497 784,556 44,941 5.7%
Materials 64,110 64,110 0 0.0%
Professional Development 5,000 5,000 0 0.0%
Advertising/News Release 15,000 15,000 0 0.0%
Insurance Premiums 973 959 14 1.5%
Conferences/Conventions 15,000 15,000 0 0.0%
Membership/Subscriptions 24,500 22,125 2,375 10.7%
Office Supplies 12,500 13,000 (500)(3.8)%
Materials 137,083 135,194 1,889 1.4%
Contracted Services 46,000 6,000 40,000 666.7%
External Transfers 61,500 60,000 1,500 2.5%
TOTAL EXPENSES 1,074,080 985,750 88,330 9.0%
Surplus/(Deficit)(1,072,080)(985,750)86,330 (8.8)%
4
Page 118 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :1:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-111000-??????To :11-4-111000-??????
2024 2023
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 374,188 361,872
11-3-111000-010013 EMPLOYEE BENEFITS ALLOCATION 105,275 101,292
11-3-111000-030000 MATERIALS 13,860 13,860
11-3-111000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,000 5,000
11-3-111000-030017 INSURANCE PREMIUMS 973 959
11-3-111000-030018 CONFERENCES/CONVENTIONS 15,000 15,000
11-3-111000-030034 MEMBERSHIP/SUBSCRIPTIONS 24,500 22,125
11-3-111000-030035 OFFICE SUPPLIES 500 1,000
11-3-111000-040000 CONTRACTED SERVICES 40,000 0
11-3-111000-060000 EXTERNAL TRANSFERS 60,000 60,000
Total EXPENSE 639,296 581,108
4-->REVENUE
11-4-111000-710000 USER FEES -2,000 0
Total REVENUE -2,000 0
MAYOR AND COUNCILLORS Surplus/Deficit 637,296 581,108
Total CITY OPERATING FUND 637,296 581,108
5
Page 119 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :1:14 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-112000-??????To :11-4-112000-??????
2024 2023
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 274,752 251,360
11-3-112000-010013 EMPLOYEE BENEFITS ALLOCATION 75,282 70,032
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
11-3-112000-060000 EXTERNAL TRANSFERS 1,500 0
Total EXPENSE 434,784 404,642
OFFICE OF THE MAYOR AND COUNCIL SUPPORT Surplus/De 434,784 404,642
Total CITY OPERATING FUND 434,784 404,642
6
Page 120 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
User Fees 186,000 202,000 (16,000)(7.9)%
Donations 2,000 2,000 0 0.0%
Other Revenue 15,000 8,600 6,400 74.4%
Miscellaneous Revenue 203,000 212,600 (9,600)(4.5)%
From Special Purpose Reserves 35,000 0 35,000 N/A
Internal Transfers 35,000 0 35,000 N/A
TOTAL REVENUE 238,000 212,600 25,400 11.9%
EXPENSES
Labour 74,097 70,051 4,046 5.8%
Employee Benefits Allocation 23,034 21,197 1,837 8.7%
Overtime 500 500 0 0.0%
Labour and Benefits 97,631 91,748 5,883 6.4%
Materials 74,850 65,950 8,900 13.5%
Professional Development 250 250 0 0.0%
Advertising/News Release 1,750 1,750 0 0.0%
Conferences/Conventions 8,200 5,100 3,100 60.8%
Membership/Subscriptions 950 1,400 (450)(32.1)%
Materials 86,000 74,450 11,550 15.5%
Contracted Services 35,000 0 35,000 N/A
Rents and Financial Expenses 70,000 80,000 (10,000)(12.5)%
External Transfers 10,000 0 10,000 N/A
To Special Purpose Reserves 1,000 0 1,000 N/A
Internal Transfers 1,000 0 1,000 N/A
TOTAL EXPENSES 299,631 246,198 53,433 21.7%
Surplus/(Deficit)(61,631)(33,598)28,033 (83.4)%
7
Page 121 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:24 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113005-??????To :11-4-113005-??????
2024 2023
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 7,500
11-3-113005-030005 PROFESSIONAL DEVELOPMENT/WORKS 250 250
11-3-113005-080005 TO SPECIAL PURPOSE RESERVES 1,000 0
Total EXPENSE 8,750 7,750
4-->REVENUE
11-4-113005-710000 USER FEES -1,000 -2,000
Total REVENUE -1,000 -2,000
RECREATION COMMITTEE Surplus/Deficit 7,750 5,750
Total CITY OPERATING FUND 7,750 5,750
8
Page 122 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:24 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113010-??????To :11-4-113010-??????
2024 2023
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 13,500
11-3-113010-050000 RENTS AND FINANCIAL 70,000 70,000
Total EXPENSE 83,500 83,500
CULTURE COMMITTEE Surplus/Deficit 83,500 83,500
Total CITY OPERATING FUND 83,500 83,500
9
Page 123 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:24 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113015-??????To :11-4-113015-??????
2024 2023
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 74,097 70,051
11-3-113015-010013 EMPLOYEE BENEFITS ALLOCATION 23,034 21,197
11-3-113015-010016 OVERTIME 500 500
11-3-113015-030000 MATERIALS 3,000 1,500
11-3-113015-030015 ADVERTISING/NEWS RELEASE 0 1,000
11-3-113015-030018 CONFERENCES/CONVENTIONS 5,000 4,000
11-3-113015-030034 MEMBERSHIP/SUBSCRIPTIONS 500 1,000
Total EXPENSE 106,131 99,248
4-->REVENUE
11-4-113015-710000 USER FEES -185,000 -200,000
Total REVENUE -185,000 -200,000
COMMITTEE OF ADJUSTMENT Surplus/Deficit -78,869 -100,752
Total CITY OPERATING FUND -78,869 -100,752
10
Page 124 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:25 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113030-??????To :11-4-113030-??????
2024 2023
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 -15,000 -8,600
Total REVENUE -15,000 -8,600
PARK IN THE CITY Surplus/Deficit 5,000 11,400
Total CITY OPERATING FUND 5,000 11,400
11
Page 125 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:25 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113035-??????To :11-4-113035-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
113035-->MAYOR'S ACCESSIBILITY ADVISORY COMMITTEE
3-->EXPENSE
11-3-113035-030000 MATERIALS 1,500 0
11-3-113035-030015 ADVERTISING/NEWS RELEASE 750 0
11-3-113035-030016 PROMOTIONAL ITEMS 750 0
11-3-113035-030018 CONFERENES/CONVETIONS 2,000 0
Total EXPENSE 5,000 0
MAYOR'S ACCESSIBILITY ADVISORY COMMITTEE Surplus/D 5,000 0
Total CITY OPERATING FUND 5,000 0
12
Page 126 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:26 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113050-??????To :11-4-113050-??????
2024 2023
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 9,000
Total EXPENSE 9,000 9,000
4-->REVENUE
11-4-113050-760000 DONATIONS -2,000 -2,000
Total REVENUE -2,000 -2,000
MAYOR'S YOUTH ADVISORY COMMITTEE Surplus/Deficit 7,000 7,000
Total CITY OPERATING FUND 7,000 7,000
13
Page 127 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:26 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113060-??????To :11-4-113060-??????
2024 2023
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 3,100 3,000
Total EXPENSE 3,100 3,000
SENIOR ADVISORY COMMITTEE Surplus/Deficit 3,100 3,000
Total CITY OPERATING FUND 3,100 3,000
14
Page 128 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:26 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113065-??????To :11-4-113065-??????
2024 2023
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 129 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:27 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113070-??????To :11-4-113070-??????
2024 2023
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 130 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :10:28 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-813000-??????To :11-4-813000-??????
2024 2023
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 6,500 1,450
11-3-813000-030015 ADVERTISING/NEWS RELEASE 1,000 750
11-3-813000-030018 CONFERENCES/CONVENTIONS 1,200 1,100
11-3-813000-030034 MEMBERSHIP/SUBSCRIPTIONS 450 400
11-3-813000-040000 CONTRACTED SERVICES 35,000 0
11-3-813000-050000 RENTS AND FINANCIAL EXPENSES 0 10,000
11-3-813000-060000 EXTERNAL TRANSFERS 10,000 0
Total EXPENSE 54,150 13,700
4-->REVENUE
11-4-813000-780003 FROM SPECIAL PURPOSE RESERVES -35,000 0
Total REVENUE -35,000 0
MUNICIPAL HERITAGE COMMITTEE Surplus/Deficit 19,150 13,700
Total CITY OPERATING FUND 19,150 13,700
17
Page 131 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Reserve Funds 282,899 130,133 152,766 117.4%
Internal Transfers 282,899 130,133 152,766 117.4%
TOTAL REVENUE 282,899 130,133 152,766 117.4%
EXPENSES
Fees for Service 6,131,302 5,734,733 396,569 6.9%
Long Term Interest 9,587 11,932 (2,345)(19.7)%
Long Term Debt Principal 112,930 110,722 2,208 2.0%
Debt Charges 122,517 122,654 (137)(0.1)%
TOTAL EXPENSES 6,253,819 5,857,387 396,432 6.8%
Surplus/(Deficit)(5,970,920)(5,727,254)(243,666)4.3%
18
Page 132 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :8:39 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-361000-??????To :11-4-361000-??????
2024 2023
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 478,669 320,147
Total EXPENSE 478,669 320,147
4-->REVENUE
11-4-361000-780001 FROM RESERVE FUNDS -282,899 -130,133
Total REVENUE -282,899 -130,133
NIAGARA DISTRICT AIRPORT SERVICES Surplus/Deficit 195,770 190,014
Total CITY OPERATING FUND 195,770 190,014
19
Page 133 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :8:40 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-740000-??????To :11-4-740000-??????
2024 2023
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 9,587 11,932
11-3-740000-040006 FEES FOR SERVICE 5,606,611 5,368,608
11-3-740000-070000 LONG TERM DEBT PRINCIPAL 112,930 110,722
Total EXPENSE 5,729,128 5,491,262
LIBRARY SERVICES Surplus/Deficit 5,729,128 5,491,262
Total CITY OPERATING FUND 5,729,128 5,491,262
20
Page 134 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :8:40 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821006-??????To :11-4-821006-??????
2024 2023
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 46,022 45,978
Total EXPENSE 46,022 45,978
NIAGARA FALLS ILLUMINATION BOARD Surplus/Deficit 46,022 45,978
Total CITY OPERATING FUND 46,022 45,978
21
Page 135 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Reserve Funds 375,000 625,000 (250,000)(40.0)%
From Special Purpose Reserves 200,000 200,000 0 0.0%
Internal Transfers 575,000 825,000 (250,000)(30.3)%
TOTAL REVENUE 575,000 825,000 (250,000)(30.3)%
EXPENSES
Materials 25,000 75,000 (50,000)(66.7)%
Materials 25,000 75,000 (50,000)(66.7)%
External Transfers 737,116 921,983 (184,867)(20.1)%
To Reserve Funds 105,784 110,917 (5,133)(4.6)%
Internal Transfers 105,784 110,917 (5,133)(4.6)%
TOTAL EXPENSES 867,900 1,107,900 (240,000)(21.7)%
Surplus/(Deficit)(292,900)(282,900)10,000 (3.5)%
22
Page 136 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :12:57 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129001-??????To :11-4-129001-??????
2024 2023
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 25,000 75,000
Total EXPENSE 25,000 75,000
4-->REVENUE
11-4-129001-780001 FROM RESERVE FUNDS -25,000 -75,000
Total REVENUE -25,000 -75,000
OPG COMMUNITY IMPACT AGREEMT Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
23
Page 137 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :12:46 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129200-??????To :11-4-129200-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
129200-->DOCTOR RECRUITMENT
3-->EXPENSE
11-3-129200-060000 EXTERNAL TRANSFERS 300,000 300,000
Total EXPENSE 300,000 300,000
4-->REVENUE
11-4-129200-780003 FROM SPECIAL PURPOSE RESERVES -200,000 -200,000
Total REVENUE -200,000 -200,000
DOCTOR RECRUITMENT Surplus/Deficit 100,000 100,000
Total CITY OPERATING FUND 100,000 100,000
24
Page 138 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :12:46 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-511000-??????To :11-4-511000-??????
2024 2023
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 0 200,000
Total EXPENSE 0 200,000
4-->REVENUE
11-4-511000-780001 FROM RESERVE FUNDS 0 -200,000
Total REVENUE 0 -200,000
NIAGARA HEALTH FOUNDATION Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
25
Page 139 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :12:47 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-521000-??????To :11-4-521000-??????
2024 2023
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 42,900 32,900
Total EXPENSE 42,900 32,900
ST JOHN'S AMBULANCE NIAGARA WATER PATROL Surplus/D 42,900 32,900
Total CITY OPERATING FUND 42,900 32,900
26
Page 140 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :12:47 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-610000-??????To :11-4-610000-??????
2024 2023
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 394,216 389,083
11-3-610000-080004 TO RESERVE FUNDS 105,784 110,917
Total EXPENSE 500,000 500,000
4-->REVENUE
11-4-610000-780001 FROM RESERVE FUNDS -350,000 -350,000
Total REVENUE -350,000 -350,000
SOCIAL SERVICE GRANTS Surplus/Deficit 150,000 150,000
Total CITY OPERATING FUND 150,000 150,000
27
Page 141 of 401
Index
ADMINISTRATIVE SERVICES
Chief Administrator's Office
Chief Administrator's Office Summary
Chief Administrator's Office
Clerks Services
Clerks Services Summary
Election Services
Clerks Services
Human Resources
Human Resources Summary
Labour &Employee Relations
Staffing &Compensation
Health,Safety &Wellness Services (1 Page)
Training &Development
Employee Benefits
Payroll
Corporate Services
Corporate Services Summary
Corporate Services
Communications
Communications Summary
Communications
Procurement Services
Procurement Summary
Procurement
Information Services
Information Services Summary
Information Software Services
Information Hardware Services
Legal
Legal Summary
Legal
Risk Management
Page 142 of 401
Index
ADMINISTRATIVE SERVICES -CONTINUED
Risk Management -Continued
Risk Management Summary
Risk Management
Financial Services
Financial Services Summary
Debt &Investment Services
Auditing Services
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
Customer Service
Customer Service Summary
Customer Service
Page 143 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Chief Administrator's Office Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Sales 20,000 0 20,000 N/A
Miscellaneous Revenue 20,000 0 20,000 N/A
From Special Purpose Reserves 175,716 75,000 100,716 134.3%
Internal Transfers 175,716 75,000 100,716 134.3%
TOTAL REVENUE 195,716 75,000 120,716 161.0%
EXPENSES
Labour 442,882 314,247 128,635 40.9%
Employee Benefits Allocation 118,725 76,075 42,650 56.1%
Overtime 0 0 0 N/A
Labour and Benefits 561,607 390,322 171,285 43.9%
Materials 58,000 52,000 6,000 11.5%
Conferences/Conventions 7,500 5,500 2,000 36.4%
Membership/Subscriptions 3,640 1,335 2,305 172.7%
Office Supplies 1,500 1,500 0 0.0%
Materials 70,640 60,335 10,305 17.1%
Contracted Services 73,000 60,000 13,000 21.7%
Rents and Financial Expenses 1,700 0 1,700 N/A
External Transfers 0 75,000 (75,000)(100.0%)
To Capital SPR 20,000 0 20,000 N/A
Internal Transfers 20,000 0 20,000 N/A
Total Expenses 726,947 585,657 141,290 24.1%
Surplus/(Deficit)(531,231)(510,657)20,574 (4.0%)
28
Page 144 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:17 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-120000-??????To :11-4-120000-??????
2024 2023
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 442,882 314,247
11-3-120000-010013 EMPLOYEE BENEFITS ALLOCATION 118,725 76,075
11-3-120000-030000 MATERIALS 8,000 2,000
11-3-120000-030018 CONFERENCES/CONVENTIONS 7,500 5,500
11-3-120000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,640 1,335
11-3-120000-030035 OFFICE SUPPLIES 1,500 1,500
11-3-120000-030036 STRATEGIC AND CORP INITIATIVES 50,000 50,000
11-3-120000-040000 CONTRACTED SERVICES 73,000 60,000
11-3-120000-050000 RENTS AND FINANCIAL EXPENSES 1,700 0
11-3-120000-060000 EXTERNAL TRANSFERS 0 75,000
11-3-120000-080002 TO CAPITAL SPECIAL PURPOSE RES 20,000 0
Total EXPENSE 726,947 585,657
4-->REVENUE
11-4-120000-770001 SPECIAL EVENTS/FUNDRAISING -20,000 0
11-4-120000-780003 FROM SPECIAL PURPOSE RESERVES -175,716 -75,000
Total REVENUE -195,716 -75,000
CAO AND SUPPORT Surplus/Deficit 531,231 510,657
Total CITY OPERATING FUND 531,231 510,657
29
Page 145 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Clerks Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Licences 300,000 300,000 0 0.0%
User Fees 102,500 60,000 42,500 70.8%
Micellaneous Revenue 402,500 360,000 42,500 11.8%
TOTAL REVENUE 402,500 360,000 42,500 11.8%
EXPENSES
Labour 611,824 584,958 26,866 4.6%
Employee Benefits Allocation 180,469 178,059 2,410 1.4%
Overtime 5,000 5,000 0 0.0%
Labour and Benefits 797,293 768,017 29,276 3.8%
Materials 166,600 162,000 4,600 2.8%
Professional Development 3,500 3,500 0 0.0%
Conferences/Conventions 5,600 4,000 1,600 40.0%
Membership/Subscriptions 1,375 1,000 375 37.5%
Office Supplies 5,000 5,000 0 0.0%
Materials 182,075 175,500 6,575 3.7%
Contracted Services 25,400 5,000 20,400 408.0%
Rents and Financial Expenses 5,900 7,300 (1,400)(19.2%)
To Special Purpose Reserves 80,000 80,000 0 0.0%
Internal Transfers 80,000 80,000 0 0.0%
Total Expenses 1,090,668 1,035,817 54,851 5.3%
Surplus/(Deficit)(688,168)(675,817)12,351 (1.8%)
30
Page 146 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:12 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-115000-??????To :11-4-115000-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
115000-->ELECTION SERVICES
3-->EXPENSE
11-3-115000-040000 CONTRACTED SERVICES 5,400 5,000
11-3-115000-080005 TO SPECIAL PURPOSE RESERVES 80,000 80,000
Total EXPENSE 85,400 85,000
ELECTION SERVICES Surplus/Deficit 85,400 85,000
Total CITY OPERATING FUND 85,400 85,000
31
Page 147 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:18 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-131010-??????To :11-4-131010-??????
2024 2023
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 611,824 584,958
11-3-131010-010013 EMPLOYEE BENEFITS ALLOCATION 180,469 178,059
11-3-131010-010016 OVERTIME 5,000 5,000
11-3-131010-030000 MATERIALS 166,600 162,000
11-3-131010-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,500 3,500
11-3-131010-030018 CONFERENCES/CONVENTIONS 5,600 4,000
11-3-131010-030034 MEMBERSHIP/SUBSCRIPTIONS 1,375 1,000
11-3-131010-030035 OFFICE SUPPLIES 5,000 5,000
11-3-131010-040000 CONTRACTED SERVICES 20,000 0
11-3-131010-050000 RENTS AND FINANCIAL EXPENSES 5,900 7,300
Total EXPENSE 1,005,268 950,817
4-->REVENUE
11-4-131010-670000 LICENCES -300,000 -300,000
11-4-131010-710000 USER FEES -100,000 -60,000
11-4-131010-790000 OTHER REVENUE -2,500 0
Total REVENUE -402,500 -360,000
CLERKS SERVICES Surplus/Deficit 602,768 590,817
Total CITY OPERATING FUND 602,768 590,817
32
Page 148 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Human Resource Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 2,148,758 2,783,745 (634,987)(22.8%)
Employee Benefits Allocation 1,250,854 1,241,164 9,690 0.8%
Overtime 1,500 500 1,000 200.0%
Labour and Benefits 3,401,112 4,025,409 (624,297)(15.5%)
Materials 138,000 106,000 32,000 30.2%
Professional Development 55,500 95,500 (40,000)(41.9%)
Conferences/Conventions 5,000 4,500 500 11.1%
Membership/Subscriptions 33,500 3,200 30,300 946.9%
Office Supplies 5,500 5,500 0 0.0%
Materials 237,500 214,700 22,800 10.6%
Contracted Services 222,000 212,000 10,000 4.7%
H&S Compliance 5,000 5,000 0 0.0%
Contracted Services 227,000 217,000 10,000 4.6%
Total Expenses 3,865,612 4,457,109 (591,497)(13.3%)
Surplus/(Deficit)(3,865,612)(4,457,109)(591,497)13.3%
33
Page 149 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:26 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142005-??????To :11-4-142005-??????
2024 2023
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 840,466 449,205
11-3-142005-010013 EMPLOYEE BENEFITS ALLOCATION 230,854 119,199
11-3-142005-010016 OVERTIME 1,500 0
11-3-142005-030000 MATERIALS 4,000 4,000
11-3-142005-030005 PROFESSIONAL DEVELOPMENT/WORKS 500 0
11-3-142005-030018 CONFERENCES/CONVENTIONS 5,000 4,500
11-3-142005-030034 MEMBERSHIP/SUBSCRIPTIONS 3,500 2,700
11-3-142005-030035 OFFICE SUPPLIES 5,500 3,000
11-3-142005-040000 CONTRACTED SERVICES 35,000 25,000
Total EXPENSE 1,126,320 607,604
LABOUR AND EMPLOYEE RELATIONS Surplus/Deficit 1,126,320 607,604
Total CITY OPERATING FUND 1,126,320 607,604
34
Page 150 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:26 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142010-??????To :11-4-142010-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142010-->STAFFING AND COMPENSATION SERVICES
3-->EXPENSE
11-3-142010-010000 LABOUR 1,308,292 1,973,061
11-3-142010-010013 EMPLOYEE BENEFITS ALLOCATION 1,020,000 1,020,000
11-3-142010-030000 MATERIALS 0 16,000
11-3-142010-040000 CONTRACTED SERVICES 155,000 155,000
Total EXPENSE 2,483,292 3,164,061
STAFFING AND COMPENSATION SERVICES Surplus/Deficit 2,483,292 3,164,061
Total CITY OPERATING FUND 2,483,292 3,164,061
35
Page 151 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:27 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142015-??????To :11-4-142015-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142015-->HEALTH, SAFETY AND WELLNESS SERVICES
3-->EXPENSE
11-3-142015-010000 LABOUR 0 109,971
11-3-142015-010013 EMPLOYEE BENEFITS ALLOCATION 0 30,599
11-3-142015-030000 MATERIALS 79,000 7,500
11-3-142015-040002 E.A.P.32,000 0
Total EXPENSE 111,000 148,070
HEALTH, SAFETY AND WELLNESS SERVICES Surplus/Defic 111,000 148,070
Total CITY OPERATING FUND 111,000 148,070
36
Page 152 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:28 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142020-??????To :11-4-142020-??????
2024 2023
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 0 110,508
11-3-142020-010013 EMPLOYEE BENEFITS ALLOCATION 0 30,713
11-3-142020-030003 TUITION REIMBURSEMENT 25,000 20,000
11-3-142020-030004 HEALTH AND SAFETY TRAINING 10,000 10,000
11-3-142020-030005 PROFESSIONAL DEVELOPMENT/WORKS 55,000 95,000
11-3-142020-030014 SOFTWARE COSTS 20,000 0
11-3-142020-030034 MEMBERSHIP / SUBSCRIPTIONS 30,000 0
11-3-142020-040005 H & S COMPLIANCE 5,000 5,000
Total EXPENSE 145,000 271,221
TRAINING AND DEVELOPMENT Surplus/Deficit 145,000 271,221
Total CITY OPERATING FUND 145,000 271,221
37
Page 153 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:28 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142025-??????To :11-4-142025-??????
2024 2023
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 0 48,500
11-3-142025-040002 E.A.P. - EMPLOYEE BENEFITS 0 32,000
Total EXPENSE 0 80,500
EMPLOYEE BENEFITS Surplus/Deficit 0 80,500
Total CITY OPERATING FUND 0 80,500
38
Page 154 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 02, 2024 Time :3:29 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142040-??????To :11-4-142040-??????
2024 2023
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 0 141,000
11-3-142040-010013 EMPLOYEE BENEFITS ALLOCATION 0 40,653
11-3-142040-010016 OVERTIME 0 500
11-3-142040-030005 PROFESSIONAL DEVELOPMENT/WORKS 0 500
11-3-142040-030034 MEMBERSHIP/SUBSCRIPTIONS 0 500
11-3-142040-030035 OFFICE SUPPLIES 0 2,500
Total EXPENSE 0 185,653
PAYROLL Surplus/Deficit 0 185,653
Total CITY OPERATING FUND 0 185,653
39
Page 155 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Corporate Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 341,412 0 341,412 N/A
Employee Benefits Allocation 79,230 0 79,230 N/A
Labour and Benefits 420,642 0 420,642 N/A
Materials 1,000 0 1,000 N/A
Professional Development 3,300 0 3,300 N/A
Conferences/Conventions 7,000 0 7,000 N/A
Membership/Subscriptions 4,515 0 4,515 N/A
Office Supplies 1,000 0 1,000 N/A
Materials 16,815 0 16,815 N/A
Total Expenses 437,457 0 437,457 N/A
Surplus/(Deficit)(437,457)0 (437,457)N/A
40
Page 156 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :9:55 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-135000-??????To :11-4-135000-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
135000-->CORPORATE SERVICES
3-->EXPENSE
11-3-135000-010000 LABOUR 341,412 0
11-3-135000-010013 EMPLOYEE BENEFITS ALLOCATION 79,230 0
11-3-135000-030000 MATERIALS 1,000 0
11-3-135000-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,300 0
11-3-135000-030018 CONFERENCES/CONVENTIONS 7,000 0
11-3-135000-030034 MEMBERSHIP/SUBSCRIPTIONS 4,515 0
11-3-135000-030035 OFFICE SUPPLIES 1,000 0
Total EXPENSE 437,457 0
CORPORATE SERVICES Surplus/Deficit 437,457 0
Total CITY OPERATING FUND 437,457 0
41
Page 157 of 401
42
Page 158 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:34 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-134000-??????To :11-4-134000-??????
2024 2023
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 554,156 508,202
11-3-134000-010013 EMPLOYEE BENEFITS ALLOCATION 160,185 147,851
11-3-134000-030000 MATERIALS 5,000 5,000
11-3-134000-030015 ADVERTISING/NEWS RELEASE 140,000 139,000
11-3-134000-030018 CONFERENCES/CONVENTIONS 14,000 14,000
11-3-134000-030034 MEMBERSHIP / SUBSCRIPTIONS 5,000 5,000
11-3-134000-030035 OFFICE SUPPLIES 1,000 0
11-3-134000-030036 STRATEGIC AND CORP INITIATIVES 10,000 0
11-3-134000-040000 CONTRACTED SERVICES 76,000 34,000
Total EXPENSE 965,341 853,053
COMMUNICATIONS Surplus/Deficit 965,341 853,053
Total CITY OPERATING FUND 965,341 853,053
43
Page 159 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Procurement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 654,769 526,992 127,777 24.2%
Employee Benefits Allocation 182,000 159,962 22,038 13.8%
Overtime 9,250 12,500 (3,250)(26.0%)
Labour and Benefits 846,019 699,454 146,565 21.0%
Materials 28,225 26,000 2,225 8.6%
Professional Development 2,000 4,000 (2,000)(50.0%)
Conferences/Conventions 8,230 2,400 5,830 242.9%
Membership/Subscriptions 2,865 2,000 865 43.3%
Office Supplies 1,500 2,000 (500)(25.0%)
Materials 42,820 36,400 6,420 17.6%
Contracted Services 10,360 400 9,960 2490.0%
Contracted Services 10,360 400 9,960 2490.0%
Internal Rent 14,461 18,481 (4,020)(21.8%)
Total Expenses 913,660 754,735 158,925 21.1%
Surplus/(Deficit)(913,660)(754,735)158,925 (21.1%)
44
Page 160 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:35 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133015-??????To :11-4-133015-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
133015-->PROCUREMENT SERVICES
3-->EXPENSE
11-3-133015-010000 LABOUR 654,769 526,992
11-3-133015-010013 EMPLOYEE BENEFITS ALLOCATION 182,000 159,962
11-3-133015-010016 OVERTIME 9,250 12,500
11-3-133015-030000 MATERIALS 19,250 26,000
11-3-133015-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 4,000
11-3-133015-030014 SOFTWARE COSTS 8,975 0
11-3-133015-030018 CONFERENCES/CONVENTIONS 8,230 2,400
11-3-133015-030034 MEMBERSHIP/SUBSCRIPTIONS 2,865 2,000
11-3-133015-030035 OFFICE SUPPLIES 1,500 2,000
11-3-133015-040000 CONTRACTED SERVICES 10,360 400
11-3-133015-090000 INTERNAL RENT 14,461 18,481
Total EXPENSE 913,660 754,735
PROCUREMENT SERVICES Surplus/Deficit 913,660 754,735
Total CITY OPERATING FUND 913,660 754,735
45
Page 161 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Information Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 15,000 15,000 0 0.0%
Miscellaneous Revenue 15,000 15,000 0 0.0%
TOTAL REVENUE 15,000 15,000 0 0.0%
EXPENSES
Labour 1,825,914 1,545,839 280,075 18.1%
Employee Benefits Allocation 502,655 434,062 68,593 15.8%
Labour and Benefits 2,328,569 1,979,901 348,668 17.6%
Materials 3,053,750 2,355,900 697,850 29.6%
Professional Development 70,000 10,000 60,000 600.0%
Conferences/Conventions 21,200 3,500 17,700 505.7%
Membership/Subscriptions 81,900 1,500 80,400 5360.0%
Office Supplies 2,000 1,500 500 33.3%
Materials 3,228,850 2,372,400 856,450 36.1%
Rents and Financial Expenses 56,620 47,620 9,000 18.9%
Total Expenses 5,614,039 4,399,921 1,214,118 27.6%
Surplus/(Deficit)(5,599,039)(4,384,921)1,214,118 (27.7%)
46
Page 162 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:35 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143010-??????To :11-4-143010-??????
2024 2023
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 1,825,914 1,545,839
11-3-143010-010013 EMPLOYEE BENEFITS ALLOCATION 502,655 434,062
11-3-143010-030000 MATERIALS 4,000 20,000
11-3-143010-030005 PROFESSIONAL DEVELOPMENT/WORKS 70,000 10,000
11-3-143010-030014 SOFTWARE COSTS 2,116,400 1,419,050
11-3-143010-030018 CONFERENCES/CONVENTIONS 21,200 3,500
11-3-143010-030034 MEMBERSHIP/SUBSCRIPTIONS 81,900 1,500
11-3-143010-030035 OFFICE SUPPLIES 2,000 1,500
Total EXPENSE 4,624,069 3,435,451
INFORMATION SOFTWARE SERVICES Surplus/Deficit 4,624,069 3,435,451
Total CITY OPERATING FUND 4,624,069 3,435,451
47
Page 163 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:35 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143020-??????To :11-4-143020-??????
2024 2023
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 SOFTWARE COSTS 888,350 871,850
11-3-143020-050000 RENTS AND FINANCIAL EXPENSES 56,620 47,620
Total EXPENSE 989,970 964,470
4-->REVENUE
11-4-143020-790000 OTHER REVENUE -15,000 -15,000
Total REVENUE -15,000 -15,000
INFORMATION HARDWARE SERVICES Surplus/Deficit 974,970 949,470
Total CITY OPERATING FUND 974,970 949,470
48
Page 164 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Legal Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
User Fees 82,000 82,000 0 0.0%
Miscellaneous Revenue 82,000 82,000 0 0.0%
TOTAL REVENUE 82,000 82,000 0 0.0%
EXPENSES
Labour 533,575 508,972 24,603 4.8%
Employee Benefits Allocation 127,190 120,548 6,642 5.5%
Overtime 6,000 6,000 0 0.0%
Labour and Benefits 666,765 635,520 31,245 4.9%
Materials 37,500 37,000 500 1.4%
Professional Development 5,500 5,000 500 10.0%
Conferences/Conventions 7,500 8,000 (500)(6.3%)
Membership/Subscriptions 45,000 27,000 18,000 66.7%
Office Supplies 5,000 5,000 0 0.0%
Materials 100,500 82,000 18,500 22.6%
Contracted Services 450,000 500,000 (50,000)(10.0%)
Total Expenses 1,217,265 1,217,520 (255)(0.0%)
Surplus/(Deficit)(1,135,265)(1,135,520)(255)0.0%
49
Page 165 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:36 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-124???-??????To :11-4-124???-??????
2024 2023
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 533,575 508,972
11-3-124000-010013 EMPLOYEE BENEFITS ALLOCATION 127,190 120,548
11-3-124000-010016 OVERTIME 6,000 6,000
11-3-124000-030000 MATERIALS 37,500 37,000
11-3-124000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,500 5,000
11-3-124000-030018 CONFERENCES/CONVENTIONS 7,500 8,000
11-3-124000-030034 MEMBERSHIP/SUBSCRIPTIONS 45,000 27,000
11-3-124000-030035 OFFICE SUPPLIES 5,000 5,000
11-3-124000-040000 CONTRACTED SERVICES 450,000 500,000
Total EXPENSE 1,217,265 1,217,520
4-->REVENUE
11-4-124000-710000 USER FEES -82,000 -82,000
Total REVENUE -82,000 -82,000
CORPORATE LEGAL SERVICES Surplus/Deficit 1,135,265 1,135,520
Total CITY OPERATING FUND 1,135,265 1,135,520
50
Page 166 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Risk Management Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 183,696 172,193 11,503 6.7%
Employee Benefits Allocation 54,509 47,359 7,150 15.1%
Labour and Benefits 238,205 219,552 18,653 8.5%
Materials 500,000 500,000 0 0.0%
Professional Development 180 180 0 0.0%
Insurance Premiums 401,096 230,215 170,881 74.2%
Membership/Subscriptions 725 625 100 16.0%
Materials 902,001 731,020 170,981 23.4%
Contracted Services 90,000 90,000 0 0.0%
Total Expenses 1,230,206 1,040,572 189,634 18.2%
Surplus/(Deficit)(1,230,206)(1,040,572)(189,634)18.2%
51
Page 167 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:37 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-122015-??????To :11-4-122015-??????
2024 2023
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 183,696 172,193
11-3-122015-010013 EMPLOYEE BENEFITS ALLOCATION 54,509 47,359
11-3-122015-030000 MATERIALS 500,000 500,000
11-3-122015-030005 PROFESSIONAL DEVELOPMENT/WORKS 180 180
11-3-122015-030017 INSURANCE PREMIUMS 401,096 230,215
11-3-122015-030034 MEMBERSHIP/SUBSCRIPTIONS 725 625
11-3-122015-040000 CONTRACTED SERVICES 90,000 90,000
Total EXPENSE 1,230,206 1,040,572
RISK MANAGEMENT SERVICES Surplus/Deficit 1,230,206 1,040,572
Total CITY OPERATING FUND 1,230,206 1,040,572
52
Page 168 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban Service 84,686,040 83,821,935 864,105 1.0%
Taxation Capital Levy 1,416,646 1,151,070 265,576 23.1%
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 92,445,588 90,715,566 1,730,022 1.9%
Provincial Grants 289,850 341,000 (51,150)(15.0%)
Grants 289,850 341,000 (51,150)(15.0%)
Casino 14,000,000 14,000,000 0 0.0%
Investments 2,900,000 2,382,600 517,400 21.7%
Licences 61,156 48,386 12,770 26.4%
Other Revenue 4,704,306 5,177,450 (473,144)(9.1%)
Penalties and Interest 2,210,000 1,911,125 298,875 15.6%
Provincial Offences Act 16,983 16,983 0 0.0%
User Fees 270,000 235,000 35,000 14.9%
Miscellaneous Revenue 24,162,445 23,771,544 390,901 1.6%
From Special Purpose Reserves 150,000 150,000 0 0.0%
From City Operating (Indirect Costs)928,968 603,035 325,933 54.0%
Internal Transfers 1,078,968 753,035 325,933 43.3%
TOTAL REVENUE 117,976,851 115,581,145 2,395,706 2.1%
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as corresponding
$8,449,043 contracted services budget as this revenue is collected on behalf of the Region and does not belong in
the City's budget.
Financial Services Summary
53
Page 169 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,893,301 2,080,925 (187,624)(9.0%)
Employee Benefits Allocation 562,497 599,262 (36,765)(6.1%)
Overtime 750 750 0 0.0%
Labour and Benefits 2,456,548 2,680,937 (224,389)(8.4%)
Materials 30,521 23,821 6,700 28.1%
Professional Development 2,750 5,850 (3,100)(53.0%)
Conferences/Conventions 15,900 17,300 (1,400)(8.1%)
Membership/Subscriptions 11,125 12,035 (910)(7.6%)
Office Supplies 19,800 20,100 (300)(1.5%)
Materials 80,096 79,106 990 1.3%
Contracted Services*214,100 208,000 6,100 2.9%
Rents and Financial Expenses 96,900 193,200 (96,300)(49.8%)
External Transfers 3,737,673 4,195,865 (458,192)(10.9%)
To Capital/To Capital SPR 4,791,540 4,651,070 140,470 3.0%
To Reserve Funds 10,125,000 9,470,000 655,000 6.9%
To Special Purpose Reserves 500 157,012 (156,512)(99.7%)
Internal Transfers 14,917,040 14,278,082 638,958 4.5%
Total Expenses 21,502,357 21,635,190 (132,833)(0.6%)
Surplus/(Deficit)96,474,494 93,945,955 (2,528,539)(2.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as corresponding
$8,449,043 contracted services budget as this revenue is collected on behalf of the Region and does not belong in
the City's budget.
Financial Services Summary - continued
54
Page 170 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:37 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123005-??????To :11-4-123005-??????
2024 2023
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 0 102,000
11-3-123005-080004 TO RESERVE FUNDS 650,000 560,000
11-3-123005-080005 TO SPECIAL PURPOSE RESERVES 500 500
Total EXPENSE 650,500 662,500
4-->REVENUE
11-4-123005-750000 INVESTMENT INCOME -2,200,000 -1,712,000
11-4-123005-790000 OTHER REVENUE -8,500 -8,500
Total REVENUE -2,208,500 -1,720,500
DEBT AND INVESTMENT SERVICES Surplus/Deficit -1,558,000 -1,058,000
Total CITY OPERATING FUND -1,558,000 -1,058,000
55
Page 171 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:38 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123010-??????To :11-4-123010-??????
2024 2023
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
56
Page 172 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :5:16 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2024 2023
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 171,317 162,599
11-3-125005-010013 EMPLOYEE BENEFITS ALLOCATION 56,755 53,123
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 144,500 142,500
11-3-125005-050000 RENTS AND FINANCIAL EXPENSES 87,500 82,500
11-3-125005-050500 UNCOLLECTED TAX GENERAL PRIOR 1,200,000 1,200,000
11-3-125005-050510 UNCOLLECTED TAX USA PRIOR 200,000 200,000
Total EXPENSE 1,879,572 1,860,222
4-->REVENUE
11-4-125005-500001 RESIDENTIAL FARMS -51,112,982 -45,467,699
11-4-125005-500002 MULTI RESIDENTIAL -3,566,131 -3,147,407
11-4-125005-500003 NEW MULTI RESIDENTIAL -295,983 -247,524
11-4-125005-500004 COMMERCIAL TAXABLE FULL -19,737,759 -17,770,629
11-4-125005-500005 COMMERCIAL TAXABLE GENERAL -111,776 -101,059
11-4-125005-500006 COMMERCIAL VAC UNIT EXCESS LA -306,819 -240,009
11-4-125005-500007 COMMERCIAL VACANT LAND -1,210,119 -987,874
11-4-125005-500008 OFFICE BUILDING TAXABLE FULL -102,095 -92,307
11-4-125005-500010 FARMLAND -112,842 -100,272
11-4-125005-500011 INDUSTRIAL TAXABLE FULL -1,177,162 -1,019,009
11-4-125005-500012 INDUSTRIAL VAC UNIT EXCESS LAN -66,314 -39,505
11-4-125005-500013 INDUSTRIAL VACANT LAND -411,711 -322,718
11-4-125005-500014 LARGE INDUSTRIAL TAXABLE FULL -395,192 -357,777
11-4-125005-500015 LARGE INDUSTRIAL VAC UNIT EXCE -23,233 -17,856
11-4-125005-500016 PIPELINE -428,811 -384,826
11-4-125005-500017 SHOPPING CTR TAXABLE FULL -1,968,156 -1,699,751
11-4-125005-500018 SHOPPING CTR VAC UNIT EXCESS L -28,816 -22,306
11-4-125005-500019 MANAGED FOREST -2,308 -1,964
11-4-125005-500020 PARKING LOT TAXABLE FULL -765,716 -703,447
11-4-125005-500025 COMMERCIAL TAXABLE FARMLAND 1 -371 0
11-4-125005-500031 LANDFILL TAXABLE FULL TAXATIO -50,121 -45,315
11-4-125005-510001 RESIDENTIAL FARMS -1,825,658 -6,866,106
11-4-125005-510002 MULTI RESIDENTIAL -134,332 -503,310
11-4-125005-510003 NEW MULTI RESIDENTIAL -10,188 -35,810
11-4-125005-510004 COMMERCIAL TAXABLE FULL -722,185 -2,758,461
11-4-125005-510005 COMMERCIAL TAXABLE GENERAL -4,234 -16,224
11-4-125005-510006 COMMERCIAL VAC UNIT EXCESS LA -10,555 -34,919
11-4-125005-510007 COMMERCIAL VACANT LAND -45,797 -158,445
11-4-125005-510008 OFFICE BUILDING TAXABLE FULL -3,868 -14,819
11-4-125005-510010 FARMLAND -98 -376
11-4-125005-510011 INDUSTRIAL TAXABLE FULL -40,436 -151,275 57
Page 173 of 401
GL5280 Page :2CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :5:16 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-4-125005-510012 INDUSTRIAL VAC UNIT EXCESS LAN -2,366 -5,866
11-4-125005-510013 INDUSTRIAL VACANT LAND -12,232 -40,851
11-4-125005-510014 LARGE INDUSTRIAL TAXABLE FULL -9,678 -37,157
11-4-125005-510015 LARGE INDUSTRIAL VAC UNIT EXCE -316 -1,031
11-4-125005-510016 PIPELINE -10,475 -39,673
11-4-125005-510017 SHOPPING CTR TAXABLE FULL -74,557 -272,874
11-4-125005-510018 SHOPPING CTR VAC UNIT EXCESS L -1,092 -3,581
11-4-125005-510020 PARKING LOT TAXABLE FULL -28,662 -111,903
Total REVENUE -84,811,146 -83,821,935
TAXATION Surplus/Deficit -82,931,574 -81,961,713
Total CITY OPERATING FUND -82,931,574 -81,961,713
58
Page 174 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:42 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125020-??????To :11-4-125020-??????
2024 2023
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 0 8,449,043
11-3-125020-050520 UNCOLLECTED TAX WASTE MANAGEME 150,000 150,000
Total EXPENSE 150,000 8,599,043
4-->REVENUE
11-4-125020-580001 RESIDENTIAL FARMS 0 -5,279,135
11-4-125020-580002 MULTI RESIDENTIAL 0 -365,437
11-4-125020-580003 NEW MULTI RESIDENTIAL 0 -28,739
11-4-125020-580004 COMMERCIAL TAXABLE FULL 0 -2,063,299
11-4-125020-580005 COMMERCIAL TAXABLE GENERAL 0 -11,734
11-4-125020-580006 COMMERCIAL VAC UNIT EXCESS LA 0 -27,867
11-4-125020-580007 COMMERCIAL VACANT LAND 0 -114,699
11-4-125020-580008 OFFICE BUILDING TAXABLE FULL 0 -10,717
11-4-125020-580010 FARMLAND 0 -11,642
11-4-125020-580011 INDUSTRIAL TAXABLE FULL 0 -118,315
11-4-125020-580012 INDUSTRIAL VAC UNIT EXCESS LAN 0 -4,587
11-4-125020-580013 INDUSTRIAL VACANT LAND 0 -37,470
11-4-125020-580014 LARGE INDUSTRIAL TAXABLE FULL 0 -41,541
11-4-125020-580015 LARGE INDUSTRIAL VAC UNIT EXCE 0 -2,073
11-4-125020-580016 PIPELINE 0 -44,681
11-4-125020-580017 SHOPPING CTR TAXABLE FULL 0 -197,353
11-4-125020-580018 SHOPPING CTR VAC UNIT EXCESS L 0 -2,590
11-4-125020-580019 MANAGED FOREST 0 -228
11-4-125020-580020 PARKING LOT TAXABLE FULL 0 -81,675
11-4-125020-580031 LANDFILL TAXABLE FULL - TAXATI 0 -5,261
11-4-125020-780003 FROM SPECIAL PURPOSE RESERVES -150,000 -150,000
Total REVENUE -150,000 -8,599,043
TAXATION WASTE MANAGEMENT Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
59
Page 175 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:42 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125025-??????To :11-4-125025-??????
2024 2023
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 -350 -1,150
11-4-125025-740000 PENALTIES ON TAXES -2,200,000 -1,901,125
Total REVENUE -2,200,350 -1,902,275
TAXATION OTHER LEVY CHARGES Surplus/Deficit -2,200,350 -1,902,275
Total CITY OPERATING FUND -2,200,350 -1,902,275
60
Page 176 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:43 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125030-??????To :11-4-125030-??????
2024 2023
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 -28,244 -41,462
11-4-125030-640002 NIAGARA FALLS HYDRO -102,050 -133,873
11-4-125030-640003 ONTARIO HIGHWAYS AND PUBLIC WO -69,769 -136,324
11-4-125030-640005 RAINBOW AND WHIRLPOOL BRIDGES -103,683 -174,533
11-4-125030-640006 NIAGARA PARKS COMMISSION -1,201,650 -1,071,002
11-4-125030-640008 HOSPITAL -18,805 -30,150
11-4-125030-640009 REGION -389,614 -709,795
11-4-125030-640010 RAILWAYS -142,740 -193,447
11-4-125030-640011 CNP -12,598 -16,560
11-4-125030-640012 HYDRO ELECTRIC POWER GENERATIO -2,233,378 -2,431,437
11-4-125030-640013 ONTARIO LOTTERY AND GAMING COR -3,590,021 -9,676,248
11-4-125030-640500 REGION PIL PORTION 0 4,072,049
11-4-125030-640501 PUBLIC SCHOOL PIL PORTION 0 1,975,873
11-4-125030-640502 SEPARATE SCHOOL PIL PORTION 0 1,148,039
11-4-125030-640503 PIL DISTRICT 58 0 29,514
11-4-125030-640504 PIL DISRTICT 64 0 97,945
Total REVENUE -7,892,552 -7,291,411
TAXATION PAYMENTS IN LIEU Surplus/Deficit -7,892,552 -7,291,411
Total CITY OPERATING FUND -7,892,552 -7,291,411
61
Page 177 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:43 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125035-??????To :11-4-125035-??????
2024 2023
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 175,084 163,910
11-3-125035-010013 EMPLOYEE BENEFITS ALLOCATION 62,822 58,464
11-3-125035-030000 MATERIALS 25,000 15,000
Total EXPENSE 262,906 237,374
4-->REVENUE
11-4-125035-710000 USER FEES -235,000 -215,000
11-4-125035-710001 REGISTRATION FEES -35,000 -20,000
Total REVENUE -270,000 -235,000
TAXATION SERVICES FOR FEES Surplus/Deficit -7,094 2,374
Total CITY OPERATING FUND -7,094 2,374
62
Page 178 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 08, 2024 Time :2:44 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125050-??????To :11-4-125050-??????
2024 2023
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 1,291,540 1,151,070
Total EXPENSE 1,291,540 1,151,070
4-->REVENUE
11-4-125050-500001 RESIDENTIAL FARMS - TAXATION C -806,289 -719,193
11-4-125050-500002 MULTI RESIDENTIAL - TAXATION C -56,254 -49,788
11-4-125050-500003 NEW MULTI RESIDENTIAL - TAXATI -4,669 -3,915
11-4-125050-500004 COMMERCIAL TAXABLE FULL - TAXA -311,358 -281,111
11-4-125050-500005 COMMERCIAL TAXABLE GENERAL - T -1,763 -1,599
11-4-125050-500006 COMMERCIAL VAC UNIT EXCESS LA -4,841 -3,797
11-4-125050-500007 COMMERCIAL VACANT LAND - TAXAT -19,089 -15,626
11-4-125050-500008 OFFICE BUILDING TAXABLE FULL --1,610 -1,460
11-4-125050-500010 FARMLAND - TAXATION CAPITAL LE -1,780 -1,586
11-4-125050-500011 INDUSTRIAL TAXABLE FULL - TAXA -18,569 -16,119
11-4-125050-500012 INDUSTRIAL VAC UNIT EXCESS LAN -1,046 -625
11-4-125050-500013 INDUSTRIAL VACANT LAND - TAXAT -6,495 -5,105
11-4-125050-500014 LARGE INDUSTRIAL TAXABLE FULL -6,234 -5,660
11-4-125050-500015 LARGE INDUSTRIAL VAC UNIT EXCE -366 -282
11-4-125050-500016 PIPELINE - TAXATION CAPITAL LE -6,764 -6,087
11-4-125050-500017 SHOPPING CTR TAXABLE FULL - TA -31,046 -26,888
11-4-125050-500018 SHOPPING CTR VAC UNIT EXCESS L -455 -353
11-4-125050-500019 MANAGED FOREST - TAXATION CAPI -36 -31
11-4-125050-500020 PARKING LOT TAXABLE FULL - TAX -12,079 -11,128
11-4-125050-500025 COMMERCIAL TAXABLE FARMLAND 1 -6 0
11-4-125050-500031 LANDFILL TAXABLE FULL - TAXATI -791 -717
Total REVENUE -1,291,540 -1,151,070
TAXATION CAPITAL LEVY Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
63
Page 179 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:44 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129000-??????To :11-4-129000-??????
2024 2023
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 9,475,000 8,910,000
11-3-129000-080005 TO SPECIAL PURPOSE RESERVES 0 156,512
Total EXPENSE 9,477,250 9,068,762
4-->REVENUE
11-4-129000-650002 ONTARIO UNCONDITIONAL GRANTS -289,850 -341,000
11-4-129000-730000 PROVINCIAL OFFENCES ACT -16,983 -16,983
11-4-129000-750000 INVESTMENT INCOME -700,000 -670,600
11-4-129000-780007 FROM CITY OPERATING (INDIRECT -928,968 -603,035
11-4-129000-790000 OTHER REVENUE -2,250 -2,250
11-4-129000-790003 CASINO -14,000,000 -14,000,000
11-4-129000-790011 WALKER AGREEMENT -750,000 -750,000
Total REVENUE -16,688,051 -16,383,868
OTHER CORPORATE MGMT AND SUPPORT Surplus/Deficit -7,210,801 -7,315,106
Total CITY OPERATING FUND -7,210,801 -7,315,106
64
Page 180 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:50 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129004-??????To :11-4-129004-??????
2024 2023
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 3,713,080 4,133,450
11-3-129004-060001 EXTERNAL TRANSFERS - QUARTERLY 24,593 62,415
Total EXPENSE 3,737,673 4,195,865
4-->REVENUE
11-4-129004-790000 OTHER REVENUE - MONTHLY - HOT -3,912,269 -4,351,000
11-4-129004-790001 OTHER REVENUE - QUARTERLY - B&-25,887 -65,700
Total REVENUE -3,938,156 -4,416,700
MUNICIPAL ACCOMMODATION TAX Surplus/Deficit -200,483 -220,835
Total CITY OPERATING FUND -200,483 -220,835
65
Page 181 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :10:10 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133005-??????To :11-4-133005-??????
2024 2023
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 512,243 484,918
11-3-133005-010013 EMPLOYEE BENEFITS ALLOCATION 140,734 128,925
11-3-133005-010016 OVERTIME 250 250
11-3-133005-030000 MATERIALS 2,400 3,700
11-3-133005-030034 MEMBERSHIP/SUBSCRIPTIONS 3,700 3,700
11-3-133005-050000 RENTS AND FINANCIAL EXPENSES 4,150 3,450
Total EXPENSE 663,477 624,943
4-->REVENUE
11-4-133005-590005 PENALTIES AND INTEREST -10,000 -10,000
11-4-133005-670000 LICENCES -61,156 -48,386
11-4-133005-790012 COMMISSION REVENUE -5,400 0
Total REVENUE -76,556 -58,386
REVENUES AND RECEIVABLES Surplus/Deficit 586,921 566,557
Total CITY OPERATING FUND 586,921 566,557
66
Page 182 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :8:51 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133010-??????To :11-4-133010-??????
2024 2023
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 1,034,657 1,269,498
11-3-133010-010013 EMPLOYEE BENEFITS ALLOCATION 302,186 358,750
11-3-133010-030000 MATERIALS 2,121 3,121
11-3-133010-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,750 5,850
11-3-133010-030018 CONFERENCES/CONVENTIONS 15,900 17,300
11-3-133010-030034 MEMBERSHIP/SUBSCRIPTIONS 7,425 8,335
11-3-133010-030035 OFFICE SUPPLIES 1,800 2,100
11-3-133010-030045 WSIB 0 1,000
11-3-133010-040000 CONTRACTED SERVICES 7,100 3,000
11-3-133010-050000 RENTS AND FINANCIAL EXPENSES 3,000 3,000
11-3-133010-080002 TO CAPITAL SPECIAL PURPOSE RES 3,500,000 3,500,000
Total EXPENSE 4,876,939 5,171,954
ACCOUNTING AND REPORTING Surplus/Deficit 4,876,939 5,171,954
Total CITY OPERATING FUND 4,876,939 5,171,954
67
Page 183 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Customer Service Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 56,750 0 56,750 N/A
Employee Benefits Allocation 15,890 0 15,890 N/A
Labour and Benefits 72,640 0 72,640 N/A
Total Expenses 72,640 0 72,640 N/A
Surplus/(Deficit)(72,640)0 72,640 N/A
68
Page 184 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :10:32 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-136000-??????To :11-4-136000-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
136000-->CUSTOMER SERVICE
3-->EXPENSE
11-3-136000-010000 LABOUR 56,750 0
11-3-136000-010013 EMPLOYEE BENEFITS ALLOCATION 15,890 0
Total EXPENSE 72,640 0
CUSTOMER SERVICE Surplus/Deficit 72,640 0
Total CITY OPERATING FUND 72,640 0
69
Page 185 of 401
Index
FIRE &CASINO POLICING SERVICES
Fire
Fire Summary
Fire Suppression
Fire Training
Fire Prevention
Fire Public Education
Fire Communications
Fire Facilities
Fire Adminstration
Emergency Measures
Policing Services
Policing Services Summary
Policing Services
Page 186 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Fire Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Sales 10,000 10,000 0 0.0%
Other Revenue 2,000 0 2,000 N/A
User Fees 174,000 174,000 0 0.0%
Miscellaneous Revenue 186,000 184,000 2,000 1.1%
From Development Charges 485,810 485,752 58 0.0%
Internal Transfers 485,810 485,752 58 0.0%
TOTAL REVENUE 671,810 669,752 2,058 0.3%
70
Page 187 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Fire Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 18,776,404 18,446,285 330,119 1.8%
Employee Benefits Allocation 4,426,886 4,209,660 217,226 5.2%
Overtime 1,340,500 1,590,500 (250,000)(15.7)%
Labour and Benefits 24,543,790 24,246,445 297,345 1.2%
Materials 1,573,185 1,301,085 272,100 20.9%
Professional Development 76,650 74,450 2,200 3.0%
Insurance Premiums 99,559 95,692 3,867 4.0%
Conferences/Conventions 46,100 32,700 13,400 41.0%
Goods for Resale 10,000 10,000 0 0.0%
Membership/Subscriptions 11,164 10,373 791 7.6%
Office Supplies 12,500 12,500 0 0.0%
Electricity 102,000 102,000 0 0.0%
Water 25,000 25,000 0 0.0%
Natural Gas 54,300 50,300 4,000 8.0%
Materials 2,010,458 1,714,100 296,358 17.3%
Contracted Services 206,225 146,475 59,750 40.8%
Snow Plowing 15,450 15,000 450 3.0%
Contracted Services 221,675 161,475 60,200 37.3%
Rents and Financial Expenses 187,445 186,205 1,240 0.7%
Long Term Interest 291,674 322,713 (31,039)(9.6)%
Long Term Debt Principal 321,214 305,635 15,579 5.1%
Debt Charges 612,888 628,348 (15,460)(2.5)%
To CSPR (Debt Placeholder)294,720 99,160 195,560 197.2%
Internal Rent 2,473,704 1,476,503 997,201 67.5%
Internal Transfers 2,768,424 1,575,663 1,192,761 75.7%
TOTAL EXPENSES 30,344,680 28,512,236 1,832,444 6.4%
Surplus/(Deficit)(29,672,870)(27,842,484)1,830,386 (6.6)%
71
Page 188 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :9:50 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-211000-??????To :11-4-211000-??????
2024 2023
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 16,134,272 15,747,954
11-3-211000-010013 EMPLOYEE BENEFITS ALLOCATION 3,770,616 3,560,022
11-3-211000-010016 OVERTIME 1,250,000 1,500,000
11-3-211000-020000 LONG TERM INTEREST 56,603 80,512
11-3-211000-030000 MATERIALS 200,000 220,000
11-3-211000-030017 INSURANCE PREMIUMS 9,427 10,739
11-3-211000-040000 CONTRACTED SERVICES 5,000 5,000
11-3-211000-070000 LONG TERM DEBT PRINCIPAL 70,475 62,084
11-3-211000-080008 TO CSPR (DEBT PLACEHOLDERS)294,720 96,951
11-3-211000-090000 INTERNAL RENT 2,473,704 1,476,503
Total EXPENSE 24,264,817 22,759,765
4-->REVENUE
11-4-211000-710000 USER FEES -10,000 -10,000
11-4-211000-790000 OTHER REVENUE -2,000 0
Total REVENUE -12,000 -10,000
FIRE SUPPRESSION SERVICES Surplus/Deficit 24,252,817 22,749,765
Total CITY OPERATING FUND 24,252,817 22,749,765
72
Page 189 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:15 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-212???-??????To :11-4-212???-??????
2024 2023
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 424,280 419,590
11-3-212000-010013 EMPLOYEE BENEFITS ALLOCATION 96,925 92,999
11-3-212000-010016 OVERTIME 55,000 55,000
11-3-212000-030000 MATERIALS 17,325 17,325
11-3-212000-030005 PROFESSIONAL DEVELOPMENT/WORKS 71,650 72,450
11-3-212000-030018 CONFERENCES/CONVENTIONS 46,100 32,700
Total EXPENSE 711,280 690,064
4-->REVENUE
11-4-212000-710000 USER FEES -30,000 -30,000
Total REVENUE -30,000 -30,000
FIRE TRAINING SERVICES Surplus/Deficit 681,280 660,064
Total CITY OPERATING FUND 681,280 660,064
73
Page 190 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:16 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-213000-??????To :11-4-213000-??????
2024 2023
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 1,073,938 1,069,901
11-3-213000-010013 EMPLOYEE BENEFITS ALLOCATION 260,077 250,994
11-3-213000-010016 OVERTIME 10,500 10,500
11-3-213000-030000 MATERIALS 2,000 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 11,300
11-3-213000-050000 RENTS AND FINANCIAL EXPENSES 865 865
Total EXPENSE 1,370,430 1,364,810
4-->REVENUE
11-4-213000-710000 USER FEES -134,000 -134,000
11-4-213000-770000 SALES -10,000 -10,000
Total REVENUE -144,000 -144,000
FIRE PREVENTION SERVICES Surplus/Deficit 1,226,430 1,220,810
Total CITY OPERATING FUND 1,226,430 1,220,810
74
Page 191 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:16 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-213001-??????To :11-4-213001-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
213001-->FIRE - PUBLIC EDUCATION
3-->EXPENSE
11-3-213001-030000 MATERIALS 10,000 0
Total EXPENSE 10,000 0
FIRE - PUBLIC EDUCATION Surplus/Deficit 10,000 0
Total CITY OPERATING FUND 10,000 0
75
Page 192 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:17 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-214???-??????To :11-4-214???-??????
2024 2023
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 503,510 603,705
11-3-214000-010013 EMPLOYEE BENEFITS ALLOCATION 128,635 143,693
11-3-214000-010016 OVERTIME 25,000 25,000
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 851,485 966,738
FIRE COMMUNICATIONS SERVICES Surplus/Deficit 851,485 966,738
Total CITY OPERATING FUND 851,485 966,738
76
Page 193 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:17 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-215???-??????To :11-4-215???-??????
2024 2023
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 235,071 242,201
11-3-215000-030000 MATERIALS 61,650 144,050
11-3-215000-030007 ELECTRICITY 102,000 102,000
11-3-215000-030009 WATER 25,000 25,000
11-3-215000-030011 NATURAL GAS 54,300 50,300
11-3-215000-030017 INSURANCE PREMIUMS 10,136 8,777
11-3-215000-040000 CONTRACTED SERVICES 181,925 122,175
11-3-215000-040007 SNOW PLOWING 15,450 15,000
11-3-215000-050000 RENTS AND FINANCIAL EXPENSES 32,240 31,000
11-3-215000-070000 LONG TERM DEBT PRINCIPAL 250,739 243,551
11-3-215000-080008 TO CSPR (DEBT PLACEHOLDERS)0 2,209
Total EXPENSE 968,511 986,263
4-->REVENUE
11-4-215000-780009 FROM DEVELOPMENT CHARGE RSV FU -485,810 -485,752
Total REVENUE -485,810 -485,752
FIRE FACILITIES Surplus/Deficit 482,701 500,511
Total CITY OPERATING FUND 482,701 500,511
77
Page 194 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:17 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-219???-??????To :11-4-219???-??????
2024 2023
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 640,404 605,135
11-3-219000-010013 EMPLOYEE BENEFITS ALLOCATION 170,633 161,952
11-3-219000-030000 MATERIALS 145,210 145,210
11-3-219000-030017 INSURANCE PREMIUMS 79,996 76,176
11-3-219000-030034 MEMBERSHIP/SUBSCRIPTIONS 11,164 10,373
11-3-219000-030035 OFFICE SUPPLIES 10,750 10,750
11-3-219000-030045 WSIB 1,100,000 730,000
Total EXPENSE 2,158,157 1,739,596
FIRE ADMIN SERVICES Surplus/Deficit 2,158,157 1,739,596
Total CITY OPERATING FUND 2,158,157 1,739,596
78
Page 195 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:18 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-230000-??????To :11-4-230000-??????
2024 2023
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 5,000 3,000
11-3-230000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,000 2,000
Total EXPENSE 10,000 5,000
EMERGENCY MEASURES Surplus/Deficit 10,000 5,000
Total CITY OPERATING FUND 10,000 5,000
79
Page 196 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Casino Policing Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Reserve Funds 2,520,000 2,520,000 0 0.0%
Internal Transfers 2,520,000 2,520,000 0 0.0%
TOTAL REVENUE 2,520,000 2,520,000 0 0.0%
EXPENSES
Contracted Services 2,520,000 2,520,000 0 0.0%
TOTAL EXPENSES 2,520,000 2,520,000 0 0.0%
Surplus/(Deficit)0 0 0 N/A
80
Page 197 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:18 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-220???-??????To :11-4-220???-??????
2024 2023
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 -2,520,000
Total REVENUE -2,520,000 -2,520,000
POLICING Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
81
Page 198 of 401
Index
MUNICIPAL WORKS SERVICES
Roadway Services
Roadway Summary
Paved Surface Maint Roadway
Unpaved Surface Maint Roadway
Sidewalk Maint Roadway
Rural Storm Sewer Maintenance
Roadside Maintenance
Forestry
Bridges &Culverts
Other Roadway Services
Winter Control Services
Winter Control Summary
Paved Surface Maint Winter Control
Sidewalk Maint Winter Control
Streetlighting Services
Streetlighting Summary
Streetlighting Maint Services
Engineering Services
Engineering Summary
Engineering Administration
Infrastructure
Development
Engineering,Project &Construction
Bell Canada Fire to the Home Project
Fleet Services
Fleet Summary
Fleet
Storm Sewer Maintenance Services
Storm Sewer Summary
Storm Sewer System Maintenance
Page 199 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Roadway Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Grants 60,000 60,000 0 0.0%
Other Revenue 110,000 110,000 0 0.0%
User Fees 20,000 38,000 (18,000)(47.4)%
Miscellaneous Revenue 130,000 148,000 (18,000)(12.2)%
From Special Purpose Reserves 90,000 41,609 48,391 116.3%
From Development Charges 505,077 417,511 87,566 21.0%
Internal Transfers 595,077 459,120 135,957 29.6%
TOTAL REVENUE 785,077 667,120 117,957 17.7%
82
Page 200 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Roadway Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 5,254,387 4,062,055 1,192,332 29.4%
Employee Benefits Allocation 1,491,859 1,162,905 328,954 28.3%
Overtime 111,000 96,500 14,500 15.0%
Labour and Benefits 6,857,246 5,321,460 1,535,786 28.9%
Materials 543,200 608,200 (65,000)(10.7)%
Professional Development 30,000 30,150 (150)(0.5)%
Insurance Premiums 786,483 749,232 37,251 5.0%
Conferences/Conventions 6,600 2,500 4,100 164.0%
Membership/Subscriptions 5,600 3,100 2,500 80.6%
Office Supplies 6,000 6,000 0 0.0%
Water 8,000 8,000 0 0.0%
Materials 1,385,883 1,407,182 (21,299)(1.5)%
Contracted Services 1,955,270 1,628,270 327,000 20.1%
Rents and Financial Expenses 119,000 162,600 (43,600)(26.8)%
Long Term Interest 75,436 107,302 (31,866)(29.7)%
Long Term Debt Principal 93,925 82,743 11,182 13.5%
Debt Charges 169,361 190,045 (20,684)(10.9)%
Internal Rent 1,958,079 2,008,067 (49,988)(2.5)%
To CSPR (Debt Placeholder)0 104,378 (104,378)(100.0)%
To CSPR (DC Debt Placeholder)505,077 417,511 87,566 21.0%
Internal Transfers 2,463,156 2,529,956 (66,800)(2.6)%
TOTAL EXPENSES 12,949,916 11,239,513 1,710,403 15.2%
Surplus/(Deficit)(12,164,839)(10,572,393)1,592,446 (15.1)%
83
Page 201 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:56 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-311???-??????To :11-4-311???-??????
2024 2023
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 974,550 612,844
11-3-311000-010013 EMPLOYEE BENEFITS ALLOCATION 276,000 200,829
11-3-311000-010016 OVERTIME 25,000 15,000
11-3-311000-020000 LONG TERM INTEREST 75,436 107,302
11-3-311000-030000 MATERIALS 120,000 100,000
11-3-311000-040000 CONTRACTED SERVICES 712,000 732,000
11-3-311000-050000 RENTS AND FINANCIAL EXPENSES 15,000 15,000
11-3-311000-070000 LONG TERM DEBT PRINCIPAL 93,925 82,743
11-3-311000-080008 TO CSPR (DEBT PLACEHOLDERS)0 104,378
11-3-311000-080009 TO CSPR (DC DEBT PLACEHOLDERS)505,077 417,511
11-3-311000-090000 INTERNAL RENT 542,873 518,002
Total EXPENSE 3,339,861 2,905,609
4-->REVENUE
11-4-311000-710000 USER FEES 0 -13,000
11-4-311000-780009 FROM DEVELOPMENT CHARGE RSV FU -505,077 -417,511
Total REVENUE -505,077 -430,511
PAVED SURFACE MAINT ROADWAY Surplus/Deficit 2,834,784 2,475,098
Total CITY OPERATING FUND 2,834,784 2,475,098
84
Page 202 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:56 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-312???-??????To :11-4-312???-??????
2024 2023
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 16,758 57,639
11-3-312000-010013 EMPLOYEE BENEFITS ALLOCATION 5,900 18,694
11-3-312000-010016 OVERTIME 500 1,000
11-3-312000-030000 MATERIALS 15,000 40,000
11-3-312000-040000 CONTRACTED SERVICES 1,000 10,000
11-3-312000-090000 INTERNAL RENT 24,630 25,097
Total EXPENSE 63,788 152,430
4-->REVENUE
11-4-312000-650000 GRANTS -60,000 -60,000
Total REVENUE -60,000 -60,000
UNPAVED SURFACE MAINT ROADWAY Surplus/Deficit 3,788 92,430
Total CITY OPERATING FUND 3,788 92,430
85
Page 203 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:57 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-313???-??????To :11-4-313???-??????
2024 2023
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 686,857 404,096
11-3-313000-010013 EMPLOYEE BENEFITS ALLOCATION 207,000 131,294
11-3-313000-010016 OVERTIME 5,000 5,000
11-3-313000-030000 MATERIALS 100,000 100,000
11-3-313000-040000 CONTRACTED SERVICES 220,000 159,000
11-3-313000-090000 INTERNAL RENT 229,651 200,623
Total EXPENSE 1,448,508 1,000,013
4-->REVENUE
11-4-313000-710000 USER FEES -20,000 -25,000
Total REVENUE -20,000 -25,000
SIDEWALK MAINT ROADWAY Surplus/Deficit 1,428,508 975,013
Total CITY OPERATING FUND 1,428,508 975,013
86
Page 204 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:57 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-314???-??????To :11-4-314???-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
314000-->RURAL STORM SEWER SYSTEM MAINTENANCE
3-->EXPENSE
11-3-314000-010000 LABOUR 2,695 0
11-3-314000-010013 EMPLOYEE BENEFITS ALLOCATION 959 0
11-3-314000-030000 MATERIALS 10,000 10,000
11-3-314000-040000 CONTRACTED SERVICES 189,800 139,800
Total EXPENSE 203,454 149,800
RURAL STORM SEWER SYSTEM MAINTENANCE Surplus/Defic 203,454 149,800
Total CITY OPERATING FUND 203,454 149,800
87
Page 205 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:58 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-315???-??????To :11-4-315???-??????
2024 2023
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 1,484,204 1,095,567
11-3-315000-010013 EMPLOYEE BENEFITS ALLOCATION 416,000 275,000
11-3-315000-010016 OVERTIME 40,000 35,000
11-3-315000-030000 MATERIALS 19,500 19,500
11-3-315000-030009 WATER 8,000 8,000
11-3-315000-040000 CONTRACTED SERVICES 123,200 93,700
11-3-315000-050000 RENTS AND FINANCIAL EXPENSES 81,600 75,600
11-3-315000-090000 INTERNAL RENT 780,590 897,819
Total EXPENSE 2,953,094 2,500,186
ROADSIDE MAINTENANCE Surplus/Deficit 2,953,094 2,500,186
Total CITY OPERATING FUND 2,953,094 2,500,186
88
Page 206 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:58 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-316???-??????To :11-4-316???-??????
2024 2023
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 706,012 600,870
11-3-316000-010013 EMPLOYEE BENEFITS ALLOCATION 198,000 175,597
11-3-316000-010016 OVERTIME 3,000 3,000
11-3-316000-030000 MATERIALS 38,700 88,700
11-3-316000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,500 0
11-3-316000-040000 CONTRACTED SERVICES 386,770 308,770
11-3-316000-048000 CONTRACTED SERVICES - DEVLPMNT 32,000 0
11-3-316000-050000 RENTS AND FINANCIAL EXPENSES 22,400 72,000
11-3-316000-090000 INTERNAL RENT 262,754 267,101
Total EXPENSE 1,652,136 1,516,038
4-->REVENUE
11-4-316000-780003 FROM SPECIAL PURPOSE RESERVES 0 -41,609
11-4-316000-790000 OTHER REVENUE -110,000 -110,000
Total REVENUE -110,000 -151,609
FORESTRY Surplus/Deficit 1,542,136 1,364,429
Total CITY OPERATING FUND 1,542,136 1,364,429
89
Page 207 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:54 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-317???-??????To :11-4-317???-??????
2024 2023
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 135,000 125,000
Total EXPENSE 135,000 125,000
BRIDGES AND CULVERTS Surplus/Deficit 135,000 125,000
Total CITY OPERATING FUND 135,000 125,000
90
Page 208 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:59 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-319???-??????To :11-4-319???-??????
2024 2023
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 1,383,311 1,291,039
11-3-319000-010013 EMPLOYEE BENEFITS ALLOCATION 388,000 361,491
11-3-319000-010016 OVERTIME 37,500 37,500
11-3-319000-030000 MATERIALS 95,000 95,000
11-3-319000-030005 PROFESSIONAL DEVELOPMENT/WORKS 30,000 30,150
11-3-319000-030017 INSURANCE PREMIUMS 786,483 749,232
11-3-319000-030018 CONFERENCES/CONVENTIONS 6,600 2,500
11-3-319000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,100 3,100
11-3-319000-030035 OFFICE SUPPLIES 6,000 6,000
11-3-319000-030045 WSIB 145,000 155,000
11-3-319000-040000 CONTRACTED SERVICES 155,500 60,000
11-3-319000-090000 INTERNAL RENT 117,581 99,425
Total EXPENSE 3,154,075 2,890,437
4-->REVENUE
11-4-319000-780003 FROM SPECIAL PURPOSE RESERVES -90,000 0
Total REVENUE -90,000 0
OTHER ROADWAY SERVICES Surplus/Deficit 3,064,075 2,890,437
Total CITY OPERATING FUND 3,064,075 2,890,437
91
Page 209 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Winter Control Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 35,000 35,000 0 0.0%
TOTAL REVENUE 35,000 35,000 0 0.0%
EXPENSES
Labour 972,705 1,374,490 (401,785)(29.2)%
Employee Benefits Allocation 274,000 360,085 (86,085)(23.9)%
Overtime 145,000 145,000 0 0.0%
Labour and Benefits 1,391,705 1,879,575 (487,870)(26.0)%
Materials 865,590 717,150 148,440 20.7%
Professional Development 42,100 29,100 13,000 44.7%
Materials 907,690 746,250 161,440 21.6%
Contracted Services 201,100 576,100 (375,000)(65.1)%
Rents and Financial Expenses 287,975 187,975 100,000 53.2%
Internal Rent 1,583,008 1,537,272 45,736 3.0%
To CSPR (Debt Placeholder)643,920 0 643,920 N/A
Internal Transfers 2,226,928 1,537,272 689,656 44.9%
TOTAL EXPENSES 5,015,398 4,927,172 88,226 1.8%
Surplus/(Deficit)(4,980,398)(4,892,172)88,226 (1.8)%
92
Page 210 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :3:24 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-321000-??????To :11-4-321000-??????
2024 2023
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 859,098 1,173,474
11-3-321000-010013 EMPLOYEE BENEFITS ALLOCATION 239,000 293,368
11-3-321000-010016 OVERTIME 120,000 120,000
11-3-321000-030000 MATERIALS 806,000 695,250
11-3-321000-030005 PROFESSIONAL DEVELOPMENT/WORKS 27,100 27,100
11-3-321000-040000 CONTRACTED SERVICES 201,100 546,100
11-3-321000-050000 RENTS AND FINANCIAL EXPENSES 287,975 187,975
11-3-321000-080008 TO CSPR (DEBT PLACEHOLDERS)643,920 0
11-3-321000-090000 INTERNAL RENT 1,239,355 1,243,410
Total EXPENSE 4,423,548 4,286,677
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 4,388,548 4,251,677
Total CITY OPERATING FUND 4,388,548 4,251,677
93
Page 211 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :3:25 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-323000-??????To :11-4-323000-??????
2024 2023
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 113,607 201,016
11-3-323000-010013 EMPLOYEE BENEFITS ALLOCATION 35,000 66,717
11-3-323000-010016 OVERTIME 25,000 25,000
11-3-323000-030000 MATERIALS 59,590 21,900
11-3-323000-030005 PROFESSIONAL DEVELOPMENT/WORKS 15,000 2,000
11-3-323000-040000 CONTRACTED SERVICES 0 30,000
11-3-323000-090000 INTERNAL RENT 343,653 293,862
Total EXPENSE 591,850 640,495
SIDEWALK MAINT WINTER CONTROL Surplus/Deficit 591,850 640,495
Total CITY OPERATING FUND 591,850 640,495
94
Page 212 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Streetlighting Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 35,000 35,000 0 0.0%
Miscellaneous Revenue 35,000 35,000 0 0.0%
From Development Charges 19,726 22,528 (2,802)(12.4)%
Internal Transfers 19,726 22,528 (2,802)(12.4)%
TOTAL REVENUE 54,726 57,528 (2,802)(4.9)%
EXPENSES
Materials 0 7,500 (7,500)(100.0)%
Electricity 702,500 756,200 (53,700)(7.1)%
Materials 702,500 763,700 (61,200)(8.0)%
Contracted Services 534,231 527,000 7,231 1.4%
Long Term Interest 9,075 12,134 (3,059)(25.2)%
Long Term Debt Principal 152,739 149,736 3,003 2.0%
Debt Charges 161,814 161,870 (56)(0.0)%
To CSPR (Debt Placeholder)0 5,633 (5,633)(100.0)%
To CSPR (DC Debt Placeholder)19,726 22,528 (2,802)(12.4)%
To Special Purpose Reserves 53,700 0 53,700 N/A
Internal Transfers 73,426 28,161 45,265 160.7%
TOTAL EXPENSES 1,471,971 1,480,731 (8,760)(0.6)%
Surplus/(Deficit)(1,417,245)(1,423,203)(5,958)0.4%
95
Page 213 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :2:21 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-351???-??????To :11-4-351???-??????
2024 2023
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 9,075 12,134
11-3-351000-030000 MATERIALS 0 7,500
11-3-351000-030007 ELECTRICITY 702,500 756,200
11-3-351000-040000 CONTRACTED SERVICES 534,231 527,000
11-3-351000-070000 LONG TERM DEBT PRINCIPAL 152,739 149,736
11-3-351000-080005 TO SPECIAL PURPOSE RESERVES 53,700 0
11-3-351000-080008 TO CSPR (DEBT PLACEHOLDERS)0 5,633
11-3-351000-080009 TO CSPR (DC DEBT PLACEHOLDERS)19,726 22,528
Total EXPENSE 1,471,971 1,480,731
4-->REVENUE
11-4-351000-780009 FROM DEVELOPMENT CHARGE RSV FU -19,726 -22,528
11-4-351000-790000 OTHER REVENUE -35,000 -35,000
Total REVENUE -54,726 -57,528
STREET LIGHTING MAINTENANCE SERVICES Surplus/Defic 1,417,245 1,423,203
Total CITY OPERATING FUND 1,417,245 1,423,203
96
Page 214 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Engineering Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 775,644 1,122,000 (346,356)(30.9)%
Permits 13,000 0 13,000 N/A
User Fees 31,000 1,000 30,000 3000.0%
Miscellaneous Revenue 819,644 1,123,000 (303,356)(27.0)%
From Capital SPRs 55,000 0 55,000 N/A
From Special Purpose Reserves 95,000 0 95,000 N/A
Internal Transfers 150,000 0 150,000 N/A
TOTAL REVENUE 969,644 1,123,000 (153,356)(13.7)%
EXPENSES
Labour 1,797,527 1,591,396 206,131 13.0%
Employee Benefits Allocation 529,694 456,338 73,356 16.1%
Overtime 17,500 26,650 (9,150)(34.3)%
Labour and Benefits 2,344,721 2,074,384 270,337 13.0%
Materials 41,630 36,840 4,790 13.0%
Professional Development 22,600 20,000 2,600 13.0%
Conferences/Conventions 27,550 33,900 (6,350)(18.7)%
Membership/Subscriptions 21,142 15,840 5,302 33.5%
Office Supplies 10,500 6,500 4,000 61.5%
Materials 123,422 113,080 10,342 9.1%
Contracted Services 370,000 668,000 (298,000)(44.6)%
Internal Rent 215,645 163,496 52,149 31.9%
Internal Transfers 215,645 163,496 52,149 31.9%
TOTAL EXPENSES 3,053,788 3,018,960 34,828 1.2%
Surplus/(Deficit)(2,084,144)(1,895,960)188,184 (9.9)%
97
Page 215 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :2:22 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371010-??????To :11-4-371010-??????
2024 2023
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 257,474 256,015
11-3-371010-010013 EMPLOYEE BENEFITS ALLOCATION 73,704 71,591
11-3-371010-010016 OVERTIME 2,500 4,750
11-3-371010-030000 MATERIALS 5,250 4,100
11-3-371010-030005 PROFESSIONAL DEVELOPMENT/WORKS 22,600 20,000
11-3-371010-030018 CONFERENCES/CONVENTIONS 27,550 33,900
11-3-371010-030034 MEMBERSHIP/SUBSCRIPTIONS 21,142 15,840
11-3-371010-030035 OFFICE SUPPLIES 9,000 6,500
11-3-371010-040000 CONTRACTED SERVICES 50,000 50,000
Total EXPENSE 469,220 462,696
4-->REVENUE
11-4-371010-710000 USER FEES -1,000 -1,000
Total REVENUE -1,000 -1,000
ENGINEERING ADMINISTRATION SERVICES Surplus/Defici 468,220 461,696
Total CITY OPERATING FUND 468,220 461,696
98
Page 216 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :2:22 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371040-??????To :11-4-371040-??????
2024 2023
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 306,482 291,365
11-3-371040-010013 EMPLOYEE BENEFITS ALLOCATION 93,311 85,247
11-3-371040-010016 OVERTIME 1,000 1,000
11-3-371040-030000 MATERIALS 4,780 5,500
11-3-371040-030035 OFFICE SUPPLIES 1,500 0
11-3-371040-040000 CONTRACTED SERVICES 150,000 100,000
Total EXPENSE 557,073 483,112
4-->REVENUE
11-4-371040-780003 FROM SPECIAL PURPOSE RESERVES -95,000 0
11-4-371040-780005 FROM CAPITAL SPECIAL PURPOSE R -55,000 0
Total REVENUE -150,000 0
INFRASTRUCTURE SERVICES Surplus/Deficit 407,073 483,112
Total CITY OPERATING FUND 407,073 483,112
99
Page 217 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :2:23 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-372000-??????To :11-4-372000-??????
2024 2023
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 369,197 371,258
11-3-372000-010013 EMPLOYEE BENEFITS ALLOCATION 110,122 107,968
11-3-372000-010016 OVERTIME 1,500 2,400
11-3-372000-030000 MATERIALS 1,200 1,500
11-3-372000-040000 CONTRACTED SERVICES 95,000 458,000
11-3-372000-040001 CONTRACTED SERVICES ITC 30,000 0
Total EXPENSE 607,019 941,126
4-->REVENUE
11-4-372000-710000 USER FEES -30,000 0
11-4-372000-790000 OTHER REVENUE -577,019 -1,122,000
Total REVENUE -607,019 -1,122,000
DEVELOPMENT SERVICES Surplus/Deficit 0 -180,874
Total CITY OPERATING FUND 0 -180,874
100
Page 218 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :2:23 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-373000-??????To :11-4-373000-??????
2024 2023
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 713,987 672,758
11-3-373000-010013 EMPLOYEE BENEFITS ALLOCATION 204,319 191,532
11-3-373000-010016 OVERTIME 12,500 18,500
11-3-373000-030000 MATERIALS 26,400 25,740
11-3-373000-030014 SOFTWARE COSTS 4,000 0
11-3-373000-040000 CONTRACTED SERVICES 45,000 60,000
11-3-373000-090000 INTERNAL RENT 215,645 163,496
Total EXPENSE 1,221,851 1,132,026
4-->REVENUE
11-4-373000-680000 PERMITS -13,000 0
Total REVENUE -13,000 0
ENGINEERING, PROJECT AND CONSTRUCTION SV Surplus/D 1,208,851 1,132,026
Total CITY OPERATING FUND 1,208,851 1,132,026
101
Page 219 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 06, 2024 Time :2:24 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-373001-??????To :11-4-373001-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
373001-->BELL CANADA FTTH PROJECT
3-->EXPENSE
11-3-373001-010000 LABOUR 150,387 0
11-3-373001-010013 EMPLOYEE BENEFITS ALLOCATION 48,238 0
Total EXPENSE 198,625 0
4-->REVENUE
11-4-373001-790000 OTHER REVENUE -198,625 0
Total REVENUE -198,625 0
BELL CANADA FTTH PROJECT Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
102
Page 220 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Fleet Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Sales 8,000 0 8,000 N/A
Miscellaneous Revenue 8,000 0 8,000 N/A
From City Operating
(Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
TOTAL REVENUE 8,734,087 7,573,307 1,160,780 15.3%
EXPENSES
Labour 1,317,089 1,262,521 54,568 4.3%
Employee Benefits Allocation 391,658 391,751 (93)(0.0)%
Overtime 20,000 30,000 (10,000)(33.3)%
Labour and Benefits 1,728,747 1,684,272 44,475 2.6%
Materials 1,980,900 1,650,000 330,900 20.1%
Professional Development 5,000 8,500 (3,500)(41.2)%
Insurance Premiums 207,931 203,588 4,343 2.1%
Conferences/Conventions 7,000 0 7,000 N/A
Membership/Subscriptions 3,210 3,800 (590)(15.5)%
Office Supplies 300 300 0 0.0%
Materials 2,204,341 1,866,188 338,153 18.1%
Contracted Services 299,500 299,500 0 0.0%
Rents and Financial Expenses 104,800 28,800 76,000 263.9%
Internal Rent 233,464 244,697 (11,233)(4.6)%
To Capital SPR 4,163,235 2,676,049 1,487,186 55.6%
Internal Transfers 4,396,699 2,920,746 1,475,953 50.5%
TOTAL EXPENSES 8,734,087 6,799,506 1,934,581 28.5%
Surplus/(Deficit)0 773,801 773,801 100.0%
103
Page 221 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :7:25 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-374???-??????To :11-4-374???-??????
2024 2023
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 1,317,089 1,262,521
11-3-374000-010013 EMPLOYEE BENEFITS ALLOCATION 391,658 391,751
11-3-374000-010016 OVERTIME 20,000 30,000
11-3-374000-030000 MATERIALS 1,974,800 1,650,000
11-3-374000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,000 8,500
11-3-374000-030014 SOFTWARE COSTS 6,100 0
11-3-374000-030017 INSURANCE PREMIUMS 207,931 203,588
11-3-374000-030018 CONFERENCES/CONVENTIONS 7,000 0
11-3-374000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,210 3,800
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 104,800 28,800
11-3-374000-080002 TO CAPITAL SPECIAL PURPOSE RES 4,163,235 2,676,049
11-3-374000-090000 INTERNAL RENT 233,464 244,697
Total EXPENSE 8,734,087 6,799,506
4-->REVENUE
11-4-374000-770000 SALES -8,000 0
11-4-374000-780000 TRANSFERS FROM CITY OPERATING -8,726,087 -7,573,307
Total REVENUE -8,734,087 -7,573,307
FLEET SERVICES Surplus/Deficit 0 -773,801
Total CITY OPERATING FUND 0 -773,801
104
Page 222 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Storm Sewer Maintenance Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Development Charges 99,343 113,220 (13,877)(12.3)%
Internal Transfers 99,343 113,220 (13,877)(12.3)%
TOTAL REVENUE 99,343 113,220 (13,877)(12.3)%
EXPENSES
Labour 254,020 207,799 46,221 22.2%
Employee Benefits Allocation 76,200 63,140 13,060 20.7%
Labour and Benefits 330,220 270,939 59,281 21.9%
Materials 52,000 42,500 9,500 22.4%
Contracted Services 360,000 354,500 5,500 1.6%
Rents and Financial Expenses 3,500 3,500 0 0.0%
Internal Rent 75,570 94,098 (18,528)(19.7)%
To CSPR (Debt Placeholder)0 27,890 (27,890)(100.0)%
To CSPR (DC Debt Placeholder)97,680 111,557 (13,877)(12.4)%
Internal Transfers 173,250 233,545 (60,295)(25.8)%
TOTAL EXPENSES 918,970 904,984 13,986 1.5%
Surplus/(Deficit)(819,627)(791,764)27,863 (3.5)%
105
Page 223 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :7:27 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-421000-??????To :11-4-421000-??????
2024 2023
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 254,020 207,799
11-3-421000-010013 EMPLOYEE BENEFITS ALLOCATION 76,200 63,140
11-3-421000-030000 MATERIALS 52,000 42,500
11-3-421000-040000 CONTRACTED SERVICES 360,000 354,500
11-3-421000-050000 RENTS AND FINANCIAL EXPENSES 3,500 3,500
11-3-421000-080008 TO CSPR (DEBT PLACEHOLDERS)0 27,890
11-3-421000-080009 TO CSPR (DC DEBT PLACEHOLDERS)97,680 111,557
11-3-421000-090000 INTERNAL RENT 75,570 94,098
Total EXPENSE 918,970 904,984
4-->REVENUE
11-4-421000-780009 FROM DEVELOPMENT CHARGE RSV FU -99,343 -113,220
Total REVENUE -99,343 -113,220
SYSTEM MAINTENANCE STORM SEWER Surplus/Deficit 819,627 791,764
Total CITY OPERATING FUND 819,627 791,764
106
Page 224 of 401
Index
MUNICIPAL WORKS -TRANSPORTATION
MW Transportation Summary
Traffic Control
Traffic Signs
Traffic Signals
Railway Maintenance
Page 225 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Transportation Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 23,200 28,200 (5,000)(17.7)%
Permits 2,000 2,000 0 0.0%
User Fees 10,000 10,000 0 0.0%
Miscellaneous Revenue 35,200 40,200 (5,000)(12.4)%
From Development Charges 23,907 27,303 (3,396)(12.4)%
Internal Transfers 23,907 27,303 (3,396)(12.4)%
TOTAL REVENUE 59,107 67,503 (8,396)(12.4)%
EXPENSES
Labour 1,314,118 1,283,696 30,422 2.4%
Employee Benefits Allocation 268,000 254,993 13,007 5.1%
Overtime 14,200 14,200 0 0.0%
Labour and Benefits 1,596,318 1,552,889 43,429 2.8%
Materials 145,780 159,480 (13,700)(8.6)%
Professional Development 3,200 2,620 580 22.1%
Conferences/Conventions 8,000 4,000 4,000 100.0%
Membership/Subscriptions 3,350 3,350 0 0.0%
Materials 160,330 169,450 (9,120)(5.4)%
Electricity 46,500 45,900 600 1.3%
Utilities 46,500 45,900 600 1.3%
Contracted Services 635,500 566,000 69,500 12.3%
Internal Rent 121,336 144,143 (22,807)(15.8)%
To CSPR (Debt Placeholder)68,452 6,826 61,626 902.8%
To CSPR (DC Debt Placeholder)23,907 27,303 (3,396)(12.4)%
Internal Transfers 213,695 178,272 35,423 19.9%
TOTAL EXPENSES 2,652,343 2,512,511 139,832 5.6%
Surplus/(Deficit)(2,593,236)(2,445,008)148,228 (6.1)%
107
Page 226 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:17 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342010-??????To :11-4-342010-??????
2024 2023
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 1,026,288 1,004,283
11-3-342010-010013 EMPLOYEE BENEFITS ALLOCATION 181,544 172,762
11-3-342010-010016 OVERTIME 8,000 8,000
11-3-342010-030000 MATERIALS 41,280 39,180
11-3-342010-030005 PROFESSIONAL DEVELOPMENT/WORKS 3,200 2,620
11-3-342010-030018 CONFERENCES/CONVENTIONS 8,000 4,000
11-3-342010-030034 MEMBERSHIP/SUBSCRIPTIONS 3,350 3,350
11-3-342010-030045 WSIB 4,000 0
11-3-342010-040000 CONTRACTED SERVICES 433,500 356,500
11-3-342010-080008 TO CSPR (DEBT PLACEHOLDERS)68,452 6,826
11-3-342010-080009 TO CSPR (DC DEBT PLACEHOLDERS)23,907 27,303
11-3-342010-090000 INTERNAL RENT 26,154 29,342
Total EXPENSE 1,827,675 1,654,166
4-->REVENUE
11-4-342010-680000 PERMITS -2,000 -2,000
11-4-342010-710000 USER FEES -10,000 -10,000
11-4-342010-780009 FROM DEVELOPMENT CHARGE RSV FU -23,907 -27,303
11-4-342010-790000 OTHER REVENUE -12,200 -17,200
Total REVENUE -48,107 -56,503
TRAFFIC CONTROL SERVICES Surplus/Deficit 1,779,568 1,597,663
Total CITY OPERATING FUND 1,779,568 1,597,663
108
Page 227 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:17 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342015-??????To :11-4-342015-??????
2024 2023
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 287,830 279,413
11-3-342015-010013 EMPLOYEE BENEFITS ALLOCATION 86,456 82,231
11-3-342015-010016 OVERTIME 6,200 6,200
11-3-342015-030000 MATERIALS 100,500 120,300
11-3-342015-040000 CONTRACTED SERVICES 2,500 5,000
11-3-342015-090000 INTERNAL RENT 95,182 114,801
Total EXPENSE 578,668 607,945
4-->REVENUE
11-4-342015-790000 OTHER REVENUE -11,000 -11,000
Total REVENUE -11,000 -11,000
TRAFFIC SIGNS Surplus/Deficit 567,668 596,945
Total CITY OPERATING FUND 567,668 596,945
109
Page 228 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:18 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342020-??????To :11-4-342020-??????
2024 2023
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 46,500 45,900
11-3-342020-040000 CONTRACTED SERVICES 120,000 120,000
Total EXPENSE 166,500 165,900
TRAFFIC SIGNALS Surplus/Deficit 166,500 165,900
Total CITY OPERATING FUND 166,500 165,900
110
Page 229 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:18 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342025-??????To :11-4-342025-??????
2024 2023
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 79,500 84,500
Total EXPENSE 79,500 84,500
RAILWAY MAINTENANCE Surplus/Deficit 79,500 84,500
Total CITY OPERATING FUND 79,500 84,500
111
Page 230 of 401
Index
MUNICIPAL WORKS -PARKS &ATHLETIC FIELDS
MW -Parks &Athletic Fields Summary
Parks Grounds Maintenance
Athletic Fields Maintenance
Landscape Design
Page 231 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Parks and Athletic Fields Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 50,000 25,000 25,000 100.0%
User Fees 61,000 46,000 15,000 32.6%
Miscellaneous Revenue 111,000 71,000 40,000 56.3%
From Capital SPR 0 90,000 (90,000)(100.0)%
Internal Transfers 0 90,000 (90,000)(100.0)%
TOTAL REVENUE 111,000 161,000 (50,000)(31.1)%
112
Page 232 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Parks and Athletic Fields Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,353,334 1,165,510 187,824 16.1%
Employee Benefits Allocation 372,824 367,031 5,793 1.6%
Overtime 30,000 30,000 0 0.0%
Labour and Benefits 1,756,158 1,562,541 193,617 12.4%
Insurance Premiums 68,006 60,169 7,837 13.0%
Materials 300,218 270,218 30,000 11.1%
Professional Development 6,000 6,000 0 0.0%
Membership/Subscriptions 8,700 6,475 2,225 34.4%
Office Supplies 250 250 0 0.0%
Materials 383,174 343,112 40,062 11.7%
Electricity 85,500 85,000 500 0.6%
Water 205,000 205,000 0 0.0%
Natural Gas 5,200 5,200 0 0.0%
Utilities 295,700 295,200 500 0.2%
Contracted Services 589,840 416,407 173,433 41.6%
Fees for Service 34,000 32,700 1,300 4.0%
Contracted Services 623,840 449,107 174,733 38.9%
Rents and Financial Expenses 12,146 12,146 0 0.0%
Long Term Interest 130,984 180,420 (49,436)(27.4)%
Long Term Debt Principal 101,641 85,916 15,725 18.3%
Debt Charges 232,625 266,336 (33,711)(12.7)%
Internal Rent 384,669 338,979 45,690 13.5%
To CSPR (Debt Placeholder)0 33,507 (33,507)(100.0)%
Internal Transfers 384,669 372,486 12,183 3.3%
TOTAL EXPENSES 3,688,312 3,300,928 387,384 11.7%
Surplus/(Deficit)(3,577,312)(3,139,928)437,384 (13.9)%
113
Page 233 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:19 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-711???-??????To :11-4-711???-??????
2024 2023
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 521,360 380,299
11-3-711000-010013 EMPLOYEE BENEFITS ALLOCATION 151,000 122,562
11-3-711000-010016 OVERTIME 15,000 15,000
11-3-711000-030000 MATERIALS 134,868 114,868
11-3-711000-030007 ELECTRICITY 76,000 75,500
11-3-711000-030009 WATER 205,000 205,000
11-3-711000-030011 NATURAL GAS 4,000 4,000
11-3-711000-030017 INSURANCE PREMIUMS 59,179 52,479
11-3-711000-040000 CONTRACTED SERVICES 412,200 235,400
11-3-711000-040006 FEES FOR SERVICE 34,000 32,700
11-3-711000-050000 RENTS AND FINANCIAL EXPENSES 12,146 12,146
11-3-711000-090000 INTERNAL RENT 228,096 193,854
Total EXPENSE 1,852,849 1,443,808
4-->REVENUE
11-4-711000-790000 OTHER REVENUE -50,000 -25,000
Total REVENUE -50,000 -25,000
PARKS GROUNDS MAINTENANCE SERVICES Surplus/Deficit 1,802,849 1,418,808
Total CITY OPERATING FUND 1,802,849 1,418,808
114
Page 234 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :9:50 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-713???-??????To :11-4-713???-??????
2024 2023
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 807,748 762,139
11-3-713000-010013 EMPLOYEE BENEFITS ALLOCATION 220,000 243,239
11-3-713000-010016 OVERTIME 15,000 15,000
11-3-713000-020000 LONG TERM INTEREST 130,984 180,420
11-3-713000-030000 MATERIALS 163,600 153,600
11-3-713000-030005 PROFESSIONAL DEVELOPMENT/WORKS 6,000 6,000
11-3-713000-030007 ELECTRICITY 9,500 9,500
11-3-713000-030011 NATURAL GAS 1,200 1,200
11-3-713000-030017 INSURANCE PREMIUMS 8,827 7,690
11-3-713000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,000 2,000
11-3-713000-030035 OFFICE SUPPLIES 250 250
11-3-713000-040000 CONTRACTED SERVICES 152,640 156,007
11-3-713000-070000 LONG TERM DEBT PRINCIPAL 101,641 85,916
11-3-713000-080008 TO CSPR (DEBT PLACEHOLDERS)0 33,507
11-3-713000-090000 INTERNAL RENT 156,573 145,125
Total EXPENSE 1,775,963 1,801,593
4-->REVENUE
11-4-713000-710000 USER FEES -61,000 -46,000
11-4-713000-780005 FROM CAPITAL SPECIAL PURPOSE R 0 -90,000
Total REVENUE -61,000 -136,000
ATHLETIC FIELDS MAINTENANCE SERVICES Surplus/Defic 1,714,963 1,665,593
Total CITY OPERATING FUND 1,714,963 1,665,593
115
Page 235 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:20 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-763???-??????To :11-4-763???-??????
2024 2023
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 24,226 23,072
11-3-763000-010013 EMPLOYEE BENEFITS ALLOCATION 1,824 1,230
11-3-763000-030000 MATERIALS 1,750 1,750
11-3-763000-030034 MEMBERSHIP/SUBSCRIPTIONS 6,700 4,475
11-3-763000-040000 CONTRACTED SERVICES 25,000 25,000
Total EXPENSE 59,500 55,527
LANDSCAPE DESIGN SERVICES Surplus/Deficit 59,500 55,527
Total CITY OPERATING FUND 59,500 55,527
116
Page 236 of 401
Index
TRANSIT SERVICES
Transit Summary
Transit Facilities
WEGO Transportation System
Transit Administration
Page 237 of 401
Attachment 8 F-2024-03
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Transit Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 792,613 1,296,352 (503,739)(38.9%)
Rents 63,000 57,000 6,000 10.5%
Miscellaneous Revenue 855,613 1,353,352 (497,739)(36.8%)
From Reserve Funds 961,989 458,250 503,739 109.9%
Internal Transfers 961,989 458,250 503,739 109.9%
TOTAL REVENUE 1,817,602 1,811,602 6,000 0.3%
EXPENSES
Materials 120,000 55,000 65,000 118.2%
Insurance Premiums 1,342 1,000 342 34.2%
Materials 121,342 56,000 65,342 116.7%
Electricity 8,000 8,000 0 0.0%
Water 4,200 4,200 0 0.0%
Natural Gas 2,400 2,400 0 0.0%
Utilities 14,600 14,600 0 0.0%
Contracted Services 1,736,902 2,236,902 (500,000)(22.4%)
Snow Plowing 5,000 5,000 0 0.0%
Contracted Services 1,741,902 2,241,902 (500,000)(22.3%)
Rents and Financial Expenses 36,500 36,500 0 0.0%
TOTAL EXPENSES 1,914,344 2,349,002 (434,658)(18.5%)
Surplus/(Deficit)(96,742)(537,400)(440,658)82.0%
117
Page 238 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :5:02 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-335000-??????To :11-4-335000-??????
2024 2023
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 5,000
11-3-335000-030007 ELECTRICITY 8,000 8,000
11-3-335000-030009 WATER 4,200 4,200
11-3-335000-030011 NATURAL GAS 2,400 2,400
11-3-335000-030017 INSURANCE PREMIUMS 1,342 1,000
11-3-335000-040000 CONTRACTED SERVICES 32,300 32,300
11-3-335000-040007 SNOW PLOWING 5,000 5,000
11-3-335000-050000 RENTS AND FINANCIAL EXPENSES 36,500 36,500
Total EXPENSE 94,742 94,400
4-->REVENUE
11-4-335000-690000 RENTS -63,000 -57,000
Total REVENUE -63,000 -57,000
TRANSIT FACILITIES Surplus/Deficit 31,742 37,400
Total CITY OPERATING FUND 31,742 37,400
118
Page 239 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 16, 2024 Time :11:05 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-336500-??????To :11-4-336500-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
336500-->WEGO TRANSPORTATION SYSTEM
3-->EXPENSE
11-3-336500-030001 MATERIALS ITC 50,000 50,000
11-3-336500-040001 CONTRACTED SERVICES ITC 1,704,602 1,704,602
Total EXPENSE 1,754,602 1,754,602
4-->REVENUE
11-4-336500-780001 FROM RESERVE FUNDS -1,035,741 -458,250
11-4-336500-790000 OTHER REVENUE -718,861 -1,296,352
Total REVENUE -1,754,602 -1,754,602
WEGO TRANSPORTATION SYSTEM Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
119
Page 240 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :5:03 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-339000-??????To :11-4-339000-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
339000-->TRANSIT ADMINISTRATION
3-->EXPENSE
11-3-339000-030045 WSIB 65,000 0
11-3-339000-040000 CONTRACTED SERVICES 0 500,000
Total EXPENSE 65,000 500,000
TRANSIT ADMINISTRATION Surplus/Deficit 65,000 500,000
Total CITY OPERATING FUND 65,000 500,000
120
Page 241 of 401
Index
RECREATION,CULTURE &FACILITIES
Recreation Programs
Recreation Programs Summary
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
Civic Facilities Summary
Facilities Services Admin
City Hall Facility
Service Centre Facility
Wayne Thomson Building
Recreation Facilities
Recreation Facilities Summary
Chippawa Arena
Gale Centre
Pools Maintenance Services Outdoor
MacBain Community Centre Maint Services
Other Recreation Facilities Services
Museum &Culture Services
Museum &Culture Services Summary
Niagara Falls Exchange Programming
Niagara Falls Exchange Maint Services
Museum Facilty Maintenance
Museum Services Programming
Niagara Falls Armoury
Page 242 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Programs Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 50,000 42,700 7,300 17.1%
Grants 70,000 62,700 7,300 11.6%
Donations 7,900 0 7,900 N/A
Other Revenue 9,500 0 9,500 N/A
Rents 153,000 0 153,000 N/A
Sales 1,200 1,200 0 0.0%
User Fees 805,585 533,915 271,670 50.9%
Miscellaneous Revenue 977,185 535,115 442,070 82.6%
TOTAL REVENUE 1,047,185 597,815 449,370 75.2%
121
Page 243 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,698,487 1,441,790 256,697 17.8%
Employee Benefits Allocation 335,388 319,566 15,822 5.0%
Overtime 24,500 18,500 6,000 32.4%
Labour and Benefits 2,058,375 1,779,856 278,519 15.6%
Materials 232,084 170,247 61,837 36.3%
Professional Development 4,380 2,000 2,380 119.0%
Advertising/News Release 0 1,000 (1,000)(100.0%)
Insurance Premiums 1,010 996 14 1.4%
Conferences/Conventions 14,400 14,400 0 0.0%
Membership/Subscriptions 3,500 3,475 25 0.7%
Office Supplies 22,200 16,200 6,000 37.0%
Materials 277,574 208,318 69,256 33.2%
Contracted Services 39,000 5,000 34,000 680.0%
Fees for Service 219,749 241,749 (22,000)(9.1%)
Contracted Services 258,749 246,749 12,000 4.9%
Rents and Financial Expenses 125,000 106,700 18,300 17.2%
TOTAL EXPENSES 2,719,698 2,341,623 378,075 16.1%
Surplus/(Deficit)(1,672,513)(1,743,808)(71,295)4.1%
122
Page 244 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:59 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723000-??????To :11-4-723000-??????
2024 2023
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 241,834 213,598
11-3-723000-010013 EMPLOYEE BENEFITS ALLOCATION 31,389 26,392
11-3-723000-010016 OVERTIME 16,000 16,000
11-3-723000-030001 MATERIALS ITC 10,645 10,905
11-3-723000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,380 0
Total EXPENSE 302,248 266,895
4-->REVENUE
11-4-723000-710000 USER FEES -36,543 -27,830
Total REVENUE -36,543 -27,830
POOLS PROGRAMS OUTDOOR Surplus/Deficit 265,705 239,065
Total CITY OPERATING FUND 265,705 239,065
123
Page 245 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:06 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723100-??????To :11-4-723100-??????
2024 2023
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 554,621 405,289
11-3-723100-010013 EMPLOYEE BENEFITS ALLOCATION 51,633 38,511
11-3-723100-010016 OVERTIME 3,500 1,000
11-3-723100-030001 MATERIALS ITC 49,624 33,257
11-3-723100-050001 RENTS AND FINANCIAL ITC 16,000 0
Total EXPENSE 675,378 478,057
4-->REVENUE
11-4-723100-710000 USER FEES -490,395 -326,640
11-4-723100-790000 OTHER REVENUE -3,500 0
Total REVENUE -493,895 -326,640
POOLS PROGRAMS MACBAIN Surplus/Deficit 181,483 151,417
Total CITY OPERATING FUND 181,483 151,417
124
Page 246 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:07 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724001-??????To :11-4-724001-??????
2024 2023
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 260,261 228,439
11-3-724001-010013 EMPLOYEE BENEFITS ALLOCATION 61,877 77,398
11-3-724001-010016 OVERTIME 1,500 500
11-3-724001-030001 MATERIALS ITC 26,165 26,165
11-3-724001-040001 CONTRACTED SERVICES ITC 4,000 500
11-3-724001-050001 RENTS AND FINANCIAL EXPENSES I 4,000 1,700
Total EXPENSE 357,803 334,702
4-->REVENUE
11-4-724001-650002 ONTARIO UNCONDITIONAL GRANTS -50,000 -42,700
11-4-724001-710000 USER FEES -191,997 -146,000
11-4-724001-770000 BAR SALES -700 -700
11-4-724001-770001 SPECIAL EVENTS/FUNDRAISING -500 -500
Total REVENUE -243,197 -189,900
OLDER ADULT (60+) PROGRAMS Surplus/Deficit 114,606 144,802
Total CITY OPERATING FUND 114,606 144,802
125
Page 247 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:08 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724002-??????To :11-4-724002-??????
2024 2023
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 301,984 282,373
11-3-724002-010013 EMPLOYEE BENEFITS ALLOCATION 85,152 79,779
11-3-724002-010016 OVERTIME 1,000 0
11-3-724002-030000 MATERIALS ITC 9,000 8,670
11-3-724002-040000 CONTRACTED SERVICES ITC 32,000 2,000
Total EXPENSE 429,136 372,822
4-->REVENUE
11-4-724002-690000 RENTS -153,000 0
11-4-724002-710000 USER FEES -86,650 -33,445
Total REVENUE -239,650 -33,445
MACBAIN COMMUNITY CENTRE PROGRAMMING Surplus/Defic 189,486 339,377
Total CITY OPERATING FUND 189,486 339,377
126
Page 248 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:08 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729000-??????To :11-4-729000-??????
2024 2023
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 1,850 1,450
11-3-729000-040006 FEES FOR SERVICE 211,149 211,149
11-3-729000-050000 RENTS AND FINANCIAL EXPENSES 105,000 105,000
Total EXPENSE 317,999 317,599
OTHER RECREATION PROGRAMS Surplus/Deficit 317,999 317,599
Total CITY OPERATING FUND 317,999 317,599
127
Page 249 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:09 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729006-??????To :11-4-729006-??????
2024 2023
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 5,400 4,900
Total EXPENSE 5,400 4,900
4-->REVENUE
11-4-729006-760000 DONATIONS -400 0
Total REVENUE -400 0
SPORTS WALL OF FAME Surplus/Deficit 5,000 4,900
Total CITY OPERATING FUND 5,000 4,900
128
Page 250 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:09 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729013-??????To :11-4-729013-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
729013-->SPECIAL EVENTS
3-->EXPENSE
11-3-729013-010000 LABOUR 3,672 0
11-3-729013-010013 EMPLOYEE BENEFITS ALLOCATION 157 0
11-3-729013-030000 MATERIALS 108,500 61,500
11-3-729013-040006 FEES FOR SERVICE 0 22,000
Total EXPENSE 112,329 83,500
4-->REVENUE
11-4-729013-650003 FEDERAL CONDITIONAL GRANTS -20,000 -20,000
11-4-729013-760000 DONATIONS -7,500 0
11-4-729013-790000 OTHER REVENUE -6,000 0
Total REVENUE -33,500 -20,000
SPECIAL EVENTS Surplus/Deficit 78,829 63,500
Total CITY OPERATING FUND 78,829 63,500
129
Page 251 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :11:10 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-761000-??????To :11-7-761000-??????
2024 2023
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 336,115 312,091
11-3-761000-010013 EMPLOYEE BENEFITS ALLOCATION 105,180 97,486
11-3-761000-010016 OVERTIME 2,500 1,000
11-3-761000-030000 MATERIALS 8,400 8,400
11-3-761000-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 2,000
11-3-761000-030015 ADVERTISING/NEWS RELEASE 0 1,000
11-3-761000-030017 INSURANCE PREMIUMS 1,010 996
11-3-761000-030018 CONFERENCES/CONVENTIONS 14,400 14,400
11-3-761000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,500 3,475
11-3-761000-030035 OFFICE SUPPLIES 22,200 16,200
11-3-761000-030045 WSIB 12,500 15,000
11-3-761000-040000 CONTRACTED SERVICES 3,000 2,500
11-3-761000-040006 FEES FOR SERVICE 8,600 8,600
Total EXPENSE 519,405 483,148
RECREATION AND CULTURE SERVICES Surplus/Deficit 519,405 483,148
Total CITY OPERATING FUND 519,405 483,148
130
Page 252 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Rents 77,681 84,006 (6,325)(7.5%)
Miscellaneous Revenue 77,681 84,006 (6,325)(7.5%)
TOTAL REVENUE 77,681 84,006 (6,325)(7.5%)
Civic Facilities Summary
131
Page 253 of 401
2024 Budget to 2023 Budget Comparison
TAX SUPPORTED OPERATING FUND
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,002,747 956,937 45,810 4.8%
Employee Benefits Allocation 299,196 284,720 14,476 5.1%
Overtime 4,000 4,000 0 0.0%
Labour and Benefits 1,305,943 1,245,657 60,286 4.8%
Materials 112,745 105,700 7,045 6.7%
Professional Development 8,000 8,000 0 0.0%
Insurance Premiums 7,305 6,686 619 9.3%
Membership/Subscriptions 2,022 5,022 (3,000)(59.7%)
Materials 130,072 125,408 4,664 3.7%
Electricity 217,800 226,300 (8,500)(3.8%)
Water 28,800 20,800 8,000 38.5%
Natural Gas 92,900 67,500 25,400 37.6%
Utilities 339,500 314,600 24,900 7.9%
Contracted Services 600,208 554,870 45,338 8.2%
H&S Compliance 10,500 10,500 0 0.0%
Snow Plowing 12,000 12,000 0 0.0%
Contracted Services 622,708 577,370 45,338 7.9%
Long Term Interest 159,839 180,231 (20,392)(11.3%)
Long Term Debt Principal 925,595 905,482 20,113 2.2%
Debt Charges 1,085,434 1,085,713 (279)(0.0%)
Internal Rent 76,976 77,220 (244)(0.3%)
Internal Transfers 76,976 77,220 (244)(0.3%)
TOTAL EXPENSES 3,560,633 3,425,968 134,665 3.9%
Surplus/(Deficit)(3,482,952)(3,341,962)140,990 (4.2%)
Civic Facilities Services Summary - continued
132
Page 254 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :2:31 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375000-??????To :11-4-375000-??????
2024 2023
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 1,002,747 956,937
11-3-375000-010013 EMPLOYEE BENEFITS ALLOCATION 299,196 284,720
11-3-375000-010016 OVERTIME 4,000 4,000
11-3-375000-030000 MATERIALS 39,635 33,700
11-3-375000-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,000 8,000
11-3-375000-030034 MEMBERSHIP / SUBSCRIPTIONS - F 2,022 5,022
11-3-375000-090000 INTERNAL RENT 76,976 77,220
Total EXPENSE 1,432,576 1,369,599
FACILITIES SERVICES ADMIN Surplus/Deficit 1,432,576 1,369,599
Total CITY OPERATING FUND 1,432,576 1,369,599
133
Page 255 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :2:32 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375002-??????To :11-4-375002-??????
2024 2023
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 38,110 37,000
11-3-375002-030007 ELECTRICITY 100,200 108,700
11-3-375002-030009 WATER 16,300 10,000
11-3-375002-030011 NATURAL GAS 25,000 21,000
11-3-375002-030017 INSURANCE PREMIUMS 4,022 3,704
11-3-375002-040000 CONTRACTED SERVICES 283,738 226,700
11-3-375002-040005 H & S COMPLIANCE 3,500 3,500
11-3-375002-040007 SNOW PLOWING 6,000 6,000
Total EXPENSE 476,870 416,604
CITY HALL FACILITY Surplus/Deficit 476,870 416,604
Total CITY OPERATING FUND 476,870 416,604
134
Page 256 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :2:33 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375003-??????To :11-4-375003-??????
2024 2023
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 105,133 117,356
11-3-375003-030000 MATERIALS 30,000 30,000
11-3-375003-030007 ELECTRICITY 92,300 92,300
11-3-375003-030009 WATER 7,900 6,200
11-3-375003-030011 NATURAL GAS 61,900 42,000
11-3-375003-030017 INSURANCE PREMIUMS 817 779
11-3-375003-040000 CONTRACTED SERVICES 242,490 245,290
11-3-375003-040005 H & S COMPLIANCE 3,500 3,500
11-3-375003-070000 LONG TERM DEBT PRINCIPAL 521,535 509,290
Total EXPENSE 1,065,575 1,046,715
4-->REVENUE
11-4-375003-690000 RENTS -5,681 -5,306
Total REVENUE -5,681 -5,306
SERVICE CENTRE FACILITY Surplus/Deficit 1,059,894 1,041,409
Total CITY OPERATING FUND 1,059,894 1,041,409
135
Page 257 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :2:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375004-??????To :11-4-375004-??????
2024 2023
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 54,706 62,875
11-3-375004-030000 MATERIALS 5,000 5,000
11-3-375004-030007 ELECTRICITY 25,300 25,300
11-3-375004-030009 WATER 4,600 4,600
11-3-375004-030011 NATURAL GAS 6,000 4,500
11-3-375004-030017 INSURANCE PREMIUMS 2,466 2,203
11-3-375004-040000 CONTRACTED SERVICES 73,980 82,880
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 404,060 396,192
Total EXPENSE 585,612 593,050
4-->REVENUE
11-4-375004-690000 RENTS -72,000 -78,700
Total REVENUE -72,000 -78,700
WAYNE THOMSON BUILDING Surplus/Deficit 513,612 514,350
Total CITY OPERATING FUND 513,612 514,350
136
Page 258 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Facilities Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 72,770 121,500 (48,730)(40.1%)
Rents 69,201 241,850 (172,649)(71.4%)
User Fees 1,630,000 1,640,000 (10,000)(0.6%)
Miscellaneous Revenue 1,771,971 2,003,350 (231,379)(11.5%)
From Development Charges 987,434 988,564 (1,130)(0.1%)
Internal Transfers 987,434 988,564 (1,130)(0.1%)
TOTAL REVENUE 2,759,405 2,991,914 (232,509)(7.8%)
137
Page 259 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 2,303,534 2,211,774 91,760 4.1%
Employee Benefits Allocation 703,746 671,206 32,540 4.8%
Overtime 95,000 74,000 21,000 28.4%
Labour and Benefits 3,102,280 2,956,980 145,300 4.9%
Materials 231,387 206,990 24,397 11.8%
Professional Development 10,000 8,000 2,000 25.0%
Advertising/News Release 3,000 3,000 0 0.0%
Insurance Premiums 304,607 283,289 21,318 7.5%
Office Supplies 2,000 2,000 0 0.0%
Materials 550,994 503,279 47,715 9.5%
Electricity 1,116,100 1,117,600 (1,500)(0.1%)
Water 286,400 298,820 (12,420)(4.2%)
Natural Gas 334,400 264,200 70,200 26.6%
Utilities 1,736,900 1,680,620 56,280 3.3%
Contracted Services 672,794 635,220 37,574 5.9%
H&S Compliance 9,000 9,000 0 0.0%
Snow Plowing 121,500 120,000 1,500 1.3%
Contracted Services 803,294 764,220 39,074 5.1%
Rents and Financial Expenses 25,600 15,000 10,600 70.7%
Long Term Interest 1,255,936 1,341,550 (85,614)(6.4%)
Long Term Debt Principal 1,790,054 1,702,899 87,155 5.1%
Debt Charges 3,045,990 3,044,449 1,541 0.1%
Internal Rent 229,108 196,108 33,000 16.8%
Internal Transfers 229,108 196,108 33,000 16.8%
TOTAL EXPENSES 9,494,166 9,160,656 333,510 3.6%
Surplus/(Deficit)(6,734,761)(6,168,742)566,019 (9.2%)
138
Page 260 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :3:55 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732003-??????To :11-4-732003-??????
2024 2023
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 158,031 149,054
11-3-732003-010013 EMPLOYEE BENEFITS ALLOCATION 40,044 39,264
11-3-732003-010016 OVERTIME 15,000 6,000
11-3-732003-030001 MATERIALS ITC 27,740 27,740
11-3-732003-030008 ELECTRICITY ITC 55,600 64,800
11-3-732003-030010 WATER ITC 15,300 15,300
11-3-732003-030012 NATURAL GAS ITC 23,800 18,600
11-3-732003-030017 INSURANCE PREMIUMS 36,794 35,464
11-3-732003-040001 CONTRACTED SERVICES ITC 68,320 59,700
11-3-732003-040005 H & S COMPLIANCE 1,000 1,000
11-3-732003-040007 SNOW PLOWING 10,000 10,000
11-3-732003-050001 RENTS AND FINANCIAL EXPENSES I 1,200 0
11-3-732003-090000 INTERNAL RENT 20,336 19,266
Total EXPENSE 473,165 446,188
4-->REVENUE
11-4-732003-710000 USER FEES -200,000 -210,000
Total REVENUE -200,000 -210,000
CHIPPAWA ARENA Surplus/Deficit 273,165 236,188
Total CITY OPERATING FUND 273,165 236,188
139
Page 261 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :3:56 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732004-??????To :11-4-732004-??????
2024 2023
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 1,660,448 1,597,687
11-3-732004-010013 EMPLOYEE BENEFITS ALLOCATION 502,348 485,539
11-3-732004-010016 OVERTIME 64,000 64,000
11-3-732004-020000 LONG TERM INTEREST 1,141,476 1,181,033
11-3-732004-030001 MATERIALS ITC 99,000 89,000
11-3-732004-030005 PROFESSIONAL DEVELOPMENT/WORKS 8,000 8,000
11-3-732004-030008 ELECTRICITY ITC 700,000 720,000
11-3-732004-030010 WATER ITC 57,000 57,000
11-3-732004-030012 NATURAL GAS ITC 222,400 190,000
11-3-732004-030015 ADVERTISING/NEWS RELEASE 3,000 3,000
11-3-732004-030017 INSURANCE PREMIUMS 191,611 176,635
11-3-732004-030035 OFFICE SUPPLIES 2,000 2,000
11-3-732004-040001 CONTRACTED SERVICES ITC 256,230 254,280
11-3-732004-040007 SNOW PLOWING 60,000 60,000
11-3-732004-050001 RENTS AND FINANCIAL EXPENSES I 23,000 15,000
11-3-732004-070000 LONG TERM DEBT PRINCIPAL 917,080 874,852
11-3-732004-090000 INTERNAL RENT 208,556 176,600
Total EXPENSE 6,116,149 5,954,626
4-->REVENUE
11-4-732004-690000 RENTS -29,628 -29,628
11-4-732004-710000 USER FEES -1,430,000 -1,430,000
11-4-732004-790000 OTHER REVENUE -65,750 -57,000
Total REVENUE -1,525,378 -1,516,628
GALE CENTRE Surplus/Deficit 4,590,771 4,437,998
Total CITY OPERATING FUND 4,590,771 4,437,998
140
Page 262 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :3:56 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-733000-??????To :11-4-733000-??????
2024 2023
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 99,964 96,137
11-3-733000-010013 EMPLOYEE BENEFITS ALLOCATION 32,056 31,099
11-3-733000-010016 OVERTIME 4,000 4,000
11-3-733000-030001 MATERIALS ITC 35,000 35,000
11-3-733000-030008 ELECTRICITY ITC 19,100 18,100
11-3-733000-030010 WATER ITC 108,500 106,000
11-3-733000-030012 NATURAL GAS ITC 1,200 1,000
11-3-733000-030017 INSURANCE PREMIUMS 14,349 14,061
11-3-733000-040001 CONTRACTED SERVICES ITC 55,750 43,750
11-3-733000-040005 H & S COMPLIANCE 1,000 1,000
Total EXPENSE 370,919 350,147
POOLS MAINTENANCE SERVICES OUTDOOR Surplus/Deficit 370,919 350,147
Total CITY OPERATING FUND 370,919 350,147
141
Page 263 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :3:57 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734002-??????To :11-4-734002-??????
2024 2023
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 385,091 368,896
11-3-734002-010013 EMPLOYEE BENEFITS ALLOCATION 129,298 115,304
11-3-734002-010016 OVERTIME 12,000 0
11-3-734002-020000 LONG TERM INTEREST 114,460 160,517
11-3-734002-030000 MATERIALS 62,647 48,250
11-3-734002-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 0
11-3-734002-030007 ELECTRICITY 331,000 312,200
11-3-734002-030009 WATER 105,000 120,000
11-3-734002-030011 NATURAL GAS 80,000 50,000
11-3-734002-030017 INSURANCE PREMIUMS 50,198 46,086
11-3-734002-040000 CONTRACTED SERVICES 261,984 246,980
11-3-734002-040007 SNOW PLOWING 51,500 50,000
11-3-734002-050000 RENTS AND FINANCIAL EXPENSES 1,400 0
11-3-734002-070000 LONG TERM DEBT PRINCIPAL 872,974 828,047
Total EXPENSE 2,459,552 2,346,280
4-->REVENUE
11-4-734002-690000 RENTS -39,573 -212,222
11-4-734002-780009 FROM DEVELOPMENT CHARGE RSV FU -987,434 -988,564
11-4-734002-790000 OTHER REVENUE -7,020 -64,500
Total REVENUE -1,034,027 -1,265,286
MACBAIN COMMUNITY CENTRE MAINT SERVICES Surplus/De 1,425,525 1,080,994
Total CITY OPERATING FUND 1,425,525 1,080,994
142
Page 264 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :3:58 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-739000-??????To :11-4-739000-??????
2024 2023
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 10,400 2,500
11-3-739000-030009 WATER 600 520
11-3-739000-030011 NATURAL GAS 7,000 4,600
11-3-739000-030017 INSURANCE PREMIUMS 11,655 11,043
11-3-739000-040000 CONTRACTED SERVICES 30,510 30,510
11-3-739000-040005 H & S COMPLIANCE 7,000 7,000
11-3-739000-090000 INTERNAL RENT 216 242
Total EXPENSE 74,381 63,415
OTHER RECREATION FACILITIES SERVICES Surplus/Defic 74,381 63,415
Total CITY OPERATING FUND 74,381 63,415
143
Page 265 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Museum and Culture Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Provincial Grants 36,662 36,662 0 0.0%
Grants 36,662 36,662 0 0.0%
Donations 1,000 1,000 0 0.0%
Rents 63,050 42,000 21,050 50.1%
Sales 104,000 7,500 96,500 1286.7%
User Fees 124,850 88,450 36,400 41.2%
Miscellaneous Revenue 292,900 138,950 153,950 110.8%
TOTAL REVENUE 329,562 175,612 153,950 87.7%
144
Page 266 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Museum and Culture Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,100,876 1,048,538 52,338 5.0%
Employee Benefits Allocation 303,584 286,405 17,179 6.0%
Overtime 11,000 6,000 5,000 83.3%
Labour and Benefits 1,415,460 1,340,943 74,517 5.6%
Materials 339,225 292,375 46,850 16.0%
Professional Development 3,000 2,150 850 39.5%
Advertising/News Release 2,500 2,500 0 0.0%
Insurance Premiums 27,757 25,895 1,862 7.2%
Conferences/Conventions 6,150 8,200 (2,050)(25.0%)
Goods for Resale 58,000 0 58,000 N/A
Membership/Subscriptions 4,178 4,178 0 0.0%
Office Supplies 11,250 7,700 3,550 46.1%
Materials 452,060 342,998 109,062 31.8%
Electricity 103,700 109,600 (5,900)(5.4%)
Water 20,100 10,200 9,900 97.1%
Natural Gas 49,800 40,000 9,800 24.5%
Utilities 173,600 159,800 13,800 8.6%
Contracted Services 280,525 304,480 (23,955)(7.9%)
Fees for Service 28,375 28,375 0 0.0%
H&S Compliance 15,750 15,750 0 0.0%
Snow Plowing 25,180 25,000 180 0.7%
Contracted Services 349,830 373,605 (23,775)(6.4%)
Rents and Financial Expenses 5,300 5,300 0 0.0%
Long Term Interest 228,455 240,449 (11,994)(5.0%)
Long Term Debt Principal 498,786 652,937 (154,151)(23.6%)
Debt Charges 727,241 893,386 (166,145)(18.6%)
TOTAL EXPENSES 3,123,491 3,116,032 7,459 0.2%
Surplus/(Deficit)(2,793,929)(2,940,420)(146,491)5.0%
145
Page 267 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:26 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724004-??????To :11-4-724004-??????
2024 2023
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 381,964 378,937
11-3-724004-010013 EMPLOYEE BENEFITS ALLOCATION 95,071 91,844
11-3-724004-010016 OVERTIME 6,000 3,000
11-3-724004-030001 MATERIALS ITC 178,900 156,400
11-3-724004-030005 PROFESSIONAL DEVELOPMENT/WORKS 500 500
11-3-724004-030017 INSURANCE PREMIUMS 2,760 1,730
11-3-724004-030018 CONFERENCES/CONVENTIONS 1,500 4,300
11-3-724004-030027 GOODS FOR RESALE 49,000 0
11-3-724004-040001 CONTRACTED SERVICES ITC 53,350 50,000
11-3-724004-040006 FEES FOR SERVICE 28,375 28,375
11-3-724004-050001 RENTS AND FINANCIAL EXPENSES I 4,000 4,000
Total EXPENSE 801,420 719,086
4-->REVENUE
11-4-724004-690000 RENTS -58,050 -37,000
11-4-724004-710000 USER FEES -74,450 -62,450
11-4-724004-770000 SALES -90,000 0
Total REVENUE -222,500 -99,450
NIAGARA FALLS EXCHANGE PROGRAMMING Surplus/Deficit 578,920 619,636
Total CITY OPERATING FUND 578,920 619,636
146
Page 268 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:26 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734003-??????To :11-4-734003-??????
2024 2023
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 61,755 56,597
11-3-734003-010013 EMPLOYEE BENEFITS ALLOCATION 21,569 19,874
11-3-734003-020000 LONG TERM INTEREST 228,455 239,043
11-3-734003-030001 MATERIALS ITC 33,350 31,350
11-3-734003-030005 PROFESSIONAL DEVELOPMENT/WORKS 500 0
11-3-734003-030008 ELECTRICITY ITC 32,000 37,900
11-3-734003-030010 WATER ITC 9,600 0
11-3-734003-030012 NATURAL GAS ITC 18,800 14,500
11-3-734003-030017 INSURANCE PREMIUMS 15,000 15,000
11-3-734003-040001 CONTRACTED SERVICES ITC 81,070 71,070
11-3-734003-040005 H & S COMPLIANCE ITC 1,750 1,750
11-3-734003-040007 SNOW PLOWING ITC 15,000 15,000
11-3-734003-070000 LONG TERM DEBT PRINCIPAL 498,786 487,937
Total EXPENSE 1,017,635 990,021
NIAGARA FALLS EXCHANGE MAINT SERVICES Surplus/Defi 1,017,635 990,021
Total CITY OPERATING FUND 1,017,635 990,021
147
Page 269 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:27 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752000-??????To :11-4-752000-??????
2024 2023
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 61,755 56,597
11-3-752000-010013 EMPLOYEE BENEFITS ALLOCATION 21,569 19,843
11-3-752000-020000 LONG TERM INTEREST 0 1,406
11-3-752000-030001 MATERIALS ITC 10,500 500
11-3-752000-030008 ELECTRICITY ITC 68,200 68,200
11-3-752000-030010 WATER ITC 8,800 8,500
11-3-752000-030012 NATURAL GAS ITC 20,300 18,000
11-3-752000-030017 INSURANCE PREMIUMS 9,997 9,165
11-3-752000-040001 CONTRACTED SERVICES ITC 134,095 171,850
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 0 165,000
Total EXPENSE 349,716 533,561
MUSEUMS FACILITY MAINTENANCE Surplus/Deficit 349,716 533,561
Total CITY OPERATING FUND 349,716 533,561
148
Page 270 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:27 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752001-??????To :11-4-752001-??????
2024 2023
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 595,402 556,407
11-3-752001-010013 EMPLOYEE BENEFITS ALLOCATION 165,375 154,844
11-3-752001-010016 OVERTIME 5,000 3,000
11-3-752001-030001 MATERIALS ITC 111,000 98,650
11-3-752001-030005 PROFESSIONAL DEVELOPMENT/WORKS 2,000 1,650
11-3-752001-030015 ADVERTISING/NEWS RELEASE 2,500 2,500
11-3-752001-030018 CONFERENCES/CONVENTIONS 4,650 3,900
11-3-752001-030027 GOODS FOR RESALE 9,000 0
11-3-752001-030034 MEMBERSHIP/SUBSCRIPTIONS 4,178 4,178
11-3-752001-030035 OFFICE SUPPLIES 11,250 7,700
11-3-752001-050001 RENTS AND FINANCIAL EXPENSES I 1,300 1,300
Total EXPENSE 911,655 834,129
4-->REVENUE
11-4-752001-650001 ONTARIO CONDITIONAL GRANTS -36,662 -36,662
11-4-752001-690000 RENTS -5,000 -5,000
11-4-752001-710000 USER FEES -50,400 -26,000
11-4-752001-760000 DONATIONS -1,000 -1,000
11-4-752001-770000 SALES -14,000 -7,500
Total REVENUE -107,062 -76,162
MUSEUMS SERVICES PROGRAMMING Surplus/Deficit 804,593 757,967
Total CITY OPERATING FUND 804,593 757,967
149
Page 271 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 07, 2024 Time :10:28 am
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752002-??????To :11-4-752002-??????
2024 2023
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 3,500
11-3-752002-030010 WATER ITC 1,700 1,700
11-3-752002-030012 NATURAL GAS ITC 10,700 7,500
11-3-752002-040001 CONTRACTED SERVICES ITC 12,010 11,560
11-3-752002-040005 H & S COMPLIANCE 3,500 3,500
11-3-752002-040007 SNOW PLOWING 6,180 6,000
Total EXPENSE 43,065 39,235
NIAGARA FALLS ARMOURY Surplus/Deficit 43,065 39,235
Total CITY OPERATING FUND 43,065 39,235
150
Page 272 of 401
Index
RECREATION &CULTURE -CEMETERIES
Recreation &Culture -Cemeteries Summary
Cemeteries Grounds Maint Services
Cemetery Facilities
Cemeteries Burial Services
Cemetery Development
Cemetery Administration
Page 273 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Cemeteries Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Donations 25,000 25,000 0 0.0%
Investments 100,000 100,000 0 0.0%
Service Charges 15,000 10,000 5,000 50.0%
Sales 375,000 300,000 75,000 25.0%
Other Revenue 1,500 0 1,500 N/A
User Fees 535,000 510,000 25,000 4.9%
Miscellaneous Revenue 1,051,500 945,000 106,500 11.3%
TOTAL REVENUE 1,051,500 945,000 106,500 11.3%
151
Page 274 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Cemeteries Services Summary - continued
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 1,116,370 1,048,746 67,624 6.4%
Employee Benefits Allocation 332,277 312,664 19,613 6.3%
Overtime 29,000 29,000 0 0.0%
Labour and Benefits 1,477,647 1,390,410 87,237 6.3%
Materials 236,143 211,000 25,143 11.9%
Professional Development 5,500 5,500 0 0.0%
Insurance Premiums 19,225 14,675 4,550 31.0%
Conferences/Conventions 7,500 6,000 1,500 25.0%
Goods for Resale 35,190 34,500 690 2.0%
Membership/Subscriptions 1,450 1,200 250 20.8%
Office Supplies 3,500 3,500 0 0.0%
Materials 308,508 276,375 32,133 11.6%
Electricity 13,600 13,600 0 0.0%
Water 9,200 9,200 0 0.0%
Natural Gas 16,900 11,800 5,100 43.2%
Utilities 39,700 34,600 5,100 14.7%
Contracted Services 252,230 248,858 3,372 1.4%
H & S Compliance 3,500 3,500 0 0.0%
Contracted Services 255,730 252,358 3,372 1.3%
Rents and Financial Expenses 25,000 41,000 (16,000)(39.0)%
Internal Rent 343,323 299,195 44,128 14.7%
To Trust Fund 100,000 84,000 16,000 19.0%
To CSPR (Debt Placeholder)0 56,699 (56,699)(100.0)%
Internal Transfers 443,323 439,894 3,429 0.8%
TOTAL EXPENSES 2,549,908 2,434,637 115,271 4.7%
Surplus/(Deficit)(1,498,408)(1,489,637)8,771 (0.6)%
152
Page 275 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :9:49 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-541000-??????To :11-4-541000-??????
2024 2023
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 421,213 393,324
11-3-541000-010013 EMPLOYEE BENEFITS ALLOCATION 115,924 110,269
11-3-541000-010016 OVERTIME 12,000 12,000
11-3-541000-030001 MATERIALS ITC 130,175 126,250
11-3-541000-040001 CONTRACTED SERVICES ITC 208,710 207,000
11-3-541000-050001 RENTS AND FINANCIAL EXPENSES I 0 16,000
11-3-541000-080007 TO TRUST FUND 100,000 84,000
11-3-541000-090000 INTERNAL RENT 141,021 131,870
Total EXPENSE 1,129,043 1,080,713
4-->REVENUE
11-4-541000-710000 USER FEES -75,000 -50,000
11-4-541000-750000 INVESTMENT INCOME -100,000 -100,000
11-4-541000-790000 OTHER REVENUE -1,500 0
Total REVENUE -176,500 -150,000
CEMETERIES GROUNDS MAINT SERVICES Surplus/Deficit 952,543 930,713
Total CITY OPERATING FUND 952,543 930,713
153
Page 276 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:27 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-543???-??????To :11-4-543???-??????
2024 2023
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 6,180 6,000
11-3-543000-030008 ELECTRICITY ITC 13,600 13,600
11-3-543000-030010 WATER ITC 9,200 9,200
11-3-543000-030012 NATURAL GAS ITC 16,900 11,800
11-3-543000-040001 CONTRACTED SERVICES ITC 43,520 41,858
11-3-543000-040005 H & S COMPLIANCE 3,500 3,500
11-3-543000-080008 TO CSRP (DEBT PLACEHOLDERS)0 56,699
Total EXPENSE 92,900 142,657
CEMETERY FACILITIES Surplus/Deficit 92,900 142,657
Total CITY OPERATING FUND 92,900 142,657
154
Page 277 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:27 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-544???-??????To :11-4-544???-??????
2024 2023
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 409,094 385,884
11-3-544000-010013 EMPLOYEE BENEFITS ALLOCATION 136,916 127,849
11-3-544000-010016 OVERTIME 12,500 12,500
11-3-544000-030001 MATERIALS ITC 36,563 21,250
11-3-544000-030027 GOODS FOR RESALE ITC 35,190 34,500
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 187,545 153,481
Total EXPENSE 867,808 785,464
4-->REVENUE
11-4-544000-700000 SERVICE CHARGES -15,000 -10,000
11-4-544000-710000 USER FEES -460,000 -460,000
11-4-544000-760000 DONATIONS -25,000 -25,000
11-4-544000-770000 SALES -375,000 -300,000
Total REVENUE -875,000 -795,000
CEMETERIES BURIAL SERVICES Surplus/Deficit -7,192 -9,536
Total CITY OPERATING FUND -7,192 -9,536
155
Page 278 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:28 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-545???-??????To :11-4-545???-??????
2024 2023
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 8,000 7,500
Total EXPENSE 8,000 7,500
CEMETERY DEVELOPMENT Surplus/Deficit 8,000 7,500
Total CITY OPERATING FUND 8,000 7,500
156
Page 279 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:28 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-549???-??????To :11-4-549???-??????
2024 2023
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 286,063 269,538
11-3-549000-010013 EMPLOYEE BENEFITS ALLOCATION 79,437 74,546
11-3-549000-010016 OVERTIME 4,500 4,500
11-3-549000-030001 MATERIALS ITC 30,225 25,000
11-3-549000-030005 PROFESSIONAL DEVELOPMENT/WORKS 5,500 5,500
11-3-549000-030017 INSURANCE PREMIUMS 19,225 14,675
11-3-549000-030018 CONFERENCES/CONVENTIONS 7,500 6,000
11-3-549000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,450 1,200
11-3-549000-030035 OFFICE SUPPLIES 3,500 3,500
11-3-549000-090000 INTERNAL RENT 14,757 13,844
Total EXPENSE 452,157 418,303
CEMETERY ADMINISTRATION Surplus/Deficit 452,157 418,303
Total CITY OPERATING FUND 452,157 418,303
157
Page 280 of 401
Index
PLANNING &BUILDING SERVICES
Planning
Planning Summary
Planning
Building
Building Summary
Building
Municipal Enforcement
Municipal Enforcement Summary
Municipal Enforcement
Animal Control
Pest Control
CIP's
CIP's Summary
Brownfields Community Improvement Plan
Lundy's Lane Community Improvement Plan
Downtown Community Improvement Plan
Historic Drummondville Community Improvement Plan
Gateway Community Improvement Plan
Page 281 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Planning Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Licences 30,000 42,600 (12,600)(29.6%)
User Fees 586,825 450,000 136,825 30.4%
Miscellaneous Revenue 616,825 492,600 124,225 25.2%
From Special Purpose Reserves 100,000 50,000 50,000 100.0%
Internal Transfers 100,000 50,000 50,000 100.0%
TOTAL REVENUE 716,825 542,600 174,225 32.1%
EXPENSES
Labour 1,861,515 1,755,452 106,063 6.0%
Employee Benefits Allocation 503,657 459,042 44,615 9.7%
Overtime 5,500 5,500 0 0.0%
Labour and Benefits 2,370,672 2,219,994 150,678 6.8%
Materials 33,750 6,200 27,550 444.4%
Professional Development 4,200 3,700 500 13.5%
Advertising/News Release 1,000 0 1,000 N/A
Conferences/Conventions 22,200 16,000 6,200 38.8%
Membership/Subscriptions 5,600 10,925 (5,325)(48.7%)
Office Supplies 8,000 8,000 0 0.0%
Materials 74,750 44,825 29,925 66.8%
Contracted Services 180,000 150,000 30,000 20.0%
Rents and Financial Expenses 150,600 100,000 50,600 50.6%
Internal Rent 0 10,757 (10,757)(100.0%)
Internal Transfers 0 10,757 (10,757)(100.0%)
TOTAL EXPENSES 2,776,022 2,525,576 250,446 9.9%
Surplus/(Deficit)(2,059,197)(1,982,976)76,221 (3.8%)
158
Page 282 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :6:31 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-811000-??????To :11-4-811000-??????
2024 2023
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 1,861,515 1,755,452
11-3-811000-010013 EMPLOYEE BENEFITS ALLOCATION 503,657 459,042
11-3-811000-010016 OVERTIME 5,500 5,500
11-3-811000-030000 MATERIALS 5,750 6,200
11-3-811000-030005 PROFESSIONAL DEVELOPMENT/WORKS 4,200 3,700
11-3-811000-030014 SOFTWARE COSTS 28,000 0
11-3-811000-030015 ADVERTISING/NEWS RELEASE 1,000 0
11-3-811000-030018 CONFERENCES/CONVENTIONS 22,200 16,000
11-3-811000-030034 MEMBERSHIP/SUBSCRIPTIONS 5,600 10,925
11-3-811000-030035 OFFICE SUPPLIES 8,000 8,000
11-3-811000-040000 CONTRACTED SERVICES 180,000 150,000
11-3-811000-050020 COUNCIL APPROVED DC EXEMPTIONS 80,000 80,000
11-3-811000-050021 COUNCIL APPROVED BUILDING PERM 70,600 20,000
11-3-811000-090000 INTERNAL RENT 0 10,757
Total EXPENSE 2,776,022 2,525,576
4-->REVENUE
11-4-811000-670000 LICENCES -30,000 -42,600
11-4-811000-710000 USER FEES -586,825 -450,000
11-4-811000-780003 FROM SPECIAL PURPOSE RESERVES -100,000 -50,000
Total REVENUE -716,825 -542,600
PLANNING SERVICES Surplus/Deficit 2,059,197 1,982,976
Total CITY OPERATING FUND 2,059,197 1,982,976
159
Page 283 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Building Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Other Revenue 20,000 28,000 (8,000)(28.6%)
Permits 0 0 0 N/A
User Fees 5,000 5,000 0 0.0%
Miscellaneous Revenue 25,000 33,000 (8,000)(24.2%)
From Reserve Funds 3,652,920 3,092,158 560,762 18.1%
Internal Transfers 3,652,920 3,092,158 560,762 18.1%
TOTAL REVENUE 3,677,920 3,125,158 552,762 17.7%
EXPENSES
Labour 2,092,366 1,944,564 147,802 7.6%
Employee Benefits Allocation 585,000 564,416 20,584 3.6%
Overtime 15,000 3,000 12,000 400.0%
Labour and Benefits 2,692,366 2,511,980 180,386 7.2%
Materials 102,250 27,300 74,950 274.5%
Professional Development 16,430 11,500 4,930 42.9%
Insurance Premiums 50,341 39,032 11,309 29.0%
Conferences/Conventions 10,335 13,280 (2,945)(22.2%)
Goods for Resale 500 500 0 0.0%
Membership/Subscriptions 18,036 63,181 (45,145)(71.5%)
Office Supplies 6,000 6,000 0 0.0%
Materials 203,892 160,793 43,099 26.8%
Contracted Services 159,356 111,575 47,781 42.8%
Rents and Financial Expenses 1,000 1,000 0 0.0%
Internal Rent 71,306 64,810 6,496 10.0%
Indirect Costs 550,000 275,000 275,000 100.0%
Internal Transfers 621,306 339,810 281,496 82.8%
TOTAL EXPENSES 3,677,920 3,125,158 552,762 17.7%
Surplus/(Deficit)0 0 0 N/A
160
Page 284 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 05, 2024 Time :3:24 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-221000-??????To :11-4-221000-??????
2024 2023
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 2,092,366 1,944,564
11-3-221000-010013 EMPLOYEE BENEFITS ALLOCATION 585,000 564,416
11-3-221000-010016 OVERTIME 15,000 3,000
11-3-221000-030000 MATERIALS 15,250 12,300
11-3-221000-030005 PROFESSIONAL DEVELOPMENT/WORKS 16,430 11,500
11-3-221000-030014 SOFTWARE COSTS 58,000 0
11-3-221000-030017 INSURANCE PREMIUMS 50,341 39,032
11-3-221000-030018 CONFERENCES/CONVENTIONS 10,335 13,280
11-3-221000-030027 GOODS FOR RESALE 500 500
11-3-221000-030034 MEMBERSHIP/SUBSCRIPTIONS 18,036 63,181
11-3-221000-030035 OFFICE SUPPLIES 6,000 6,000
11-3-221000-030045 WSIB 29,000 15,000
11-3-221000-040000 CONTRACTED SERVICES 159,356 111,575
11-3-221000-050000 RENTS AND FINANCIAL EXPENSES 1,000 1,000
11-3-221000-090000 INTERNAL RENT 71,306 64,810
11-3-221000-090001 INDIRECT COSTS 550,000 275,000
Total EXPENSE 3,677,920 3,125,158
4-->REVENUE
11-4-221000-710000 USER FEES -5,000 -5,000
11-4-221000-780011 FROM OBLIGATORY RESERVE FUNDS -3,652,920 -3,092,158
11-4-221000-790000 OTHER REVENUE -20,000 -28,000
Total REVENUE -3,677,920 -3,125,158
BUILDING INSPECTION SERVICES Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
161
Page 285 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Municipal Enforcement Services Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Fines 50,500 15,500 35,000 225.8%
User Fees 134,000 109,500 24,500 22.4%
Miscellaneous Revenue 184,500 125,000 59,500 47.6%
From Reserve Funds 0 11,000 (11,000)(100.0%)
Internal Transfers 0 11,000 (11,000)(100.0%)
TOTAL REVENUE 184,500 136,000 48,500 35.7%
EXPENSES
Labour 824,345 754,872 69,473 9.2%
Employee Benefits Allocation 239,000 209,805 29,195 13.9%
Overtime 8,000 15,000 (7,000)(46.7%)
Labour and Benefits 1,071,345 979,677 91,668 9.4%
Materials 44,100 12,400 31,700 255.6%
Professional Development 9,000 9,000 0 0.0%
Conferences/Conventions 2,000 780 1,220 156.4%
Membership/Subscriptions 4,217 4,223 (6)(0.1%)
Office Supplies 3,000 3,000 0 0.0%
Materials 62,317 29,403 32,914 111.9%
Contracted Services 155,075 153,575 1,500 1.0%
Fees for Service 574,063 556,670 17,393 3.1%
Contracted Services 729,138 710,245 18,893 2.7%
Rents and Financial Expenses 500 500 0 0.0%
External Transfers 18,000 14,000 4,000 28.6%
Internal Rent 93,343 76,571 16,772 21.9%
Internal Transfers 93,343 76,571 16,772 21.9%
TOTAL EXPENSES 1,974,643 1,810,396 164,247 9.1%
Surplus/(Deficit)(1,790,143)(1,674,396)115,747 (6.9%)
162
Page 286 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :2:17 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-224000-??????To :11-4-224000-??????
2024 2023
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 824,345 754,872
11-3-224000-010013 EMPLOYEE BENEFITS ALLOCATION 239,000 209,805
11-3-224000-010016 OVERTIME 8,000 15,000
11-3-224000-030000 MATERIALS 15,100 12,400
11-3-224000-030005 PROFESSIONAL DEVELOPMENT/WORKS 9,000 9,000
11-3-224000-030014 SOFTWARE COSTS 29,000 0
11-3-224000-030018 CONFERENCES/CONVENTIONS 2,000 780
11-3-224000-030034 MEMBERSHIP/SUBSCRIPTIONS 4,217 4,223
11-3-224000-030035 OFFICE SUPPLIES 3,000 3,000
11-3-224000-040000 CONTRACTED SERVICES 148,575 147,075
11-3-224000-050000 RENTS AND FINANCIAL EXPENSES 500 500
11-3-224000-090000 INTERNAL RENT 93,343 76,571
Total EXPENSE 1,376,080 1,233,226
4-->REVENUE
11-4-224000-710000 USER FEES -4,000 -14,500
11-4-224000-710033 WEED CONTROL FEES -130,000 -95,000
11-4-224000-730001 FINES -50,500 -15,500
Total REVENUE -184,500 -125,000
MUNICIPAL ENFORCEMENT SERVICES Surplus/Deficit 1,191,580 1,108,226
Total CITY OPERATING FUND 1,191,580 1,108,226
163
Page 287 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :2:18 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229000-??????To :11-4-229000-??????
2024 2023
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 574,063 556,670
Total EXPENSE 574,063 556,670
ANIMAL CONTROL SERVICES Surplus/Deficit 574,063 556,670
Total CITY OPERATING FUND 574,063 556,670
164
Page 288 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :2:19 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229005-??????To :11-4-229005-??????
2024 2023
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
11-3-229005-060000 EXTERNAL TRANSFERS 18,000 14,000
Total EXPENSE 24,500 20,500
4-->REVENUE
11-4-229005-780001 FROM RESERVE FUNDS 0 -11,000
Total REVENUE 0 -11,000
PEST CONTROL SERVICES Surplus/Deficit 24,500 9,500
Total CITY OPERATING FUND 24,500 9,500
165
Page 289 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Community Improvement Plans
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
From Special Purpose Reserves 272,000 180,000 92,000 51.1%
Internal Transfers 272,000 180,000 92,000 51.1%
TOTAL REVENUE 272,000 180,000 92,000 51.1%
EXPENSES
External Transfers 272,000 180,000 92,000 51.1%
TOTAL EXPENSES 272,000 180,000 92,000 51.1%
Surplus/(Deficit)0 0 0 N/A
166
Page 290 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :12:35 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823003-??????To :11-4-823003-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823003-->BROWNFIELDS COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823003-060000 EXTERNAL TRANSFERS 100,000 60,000
Total EXPENSE 100,000 60,000
4-->REVENUE
11-4-823003-780003 FROM SPECIAL PURPOSE RESERVES -100,000 -60,000
Total REVENUE -100,000 -60,000
BROWNFIELDS COMMUNITY IMPROVEMENT PLAN Surplus/Def 0 0
Total CITY OPERATING FUND 0 0
167
Page 291 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :12:36 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823004-??????To :11-4-823004-??????
2024 2023
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
11-3-823004-060000 EXTERNAL TRANSFERS 20,000 20,000
Total EXPENSE 20,000 20,000
4-->REVENUE
11-4-823004-780003 FROM SPECIAL PURPOSE RESERVES -20,000 -20,000
Total REVENUE -20,000 -20,000
LUNDY'S LANE COMMUNITY IMPROVEMENT PLAN Surplus/De 0 0
Total CITY OPERATING FUND 0 0
168
Page 292 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :12:36 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823005-??????To :11-4-823005-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823005-->DOWNTOWN COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823005-060000 EXTERNAL TRANSFERS 50,000 50,000
Total EXPENSE 50,000 50,000
4-->REVENUE
11-4-823005-780003 FROM SPECIAL PURPOSE RESERVES -50,000 -50,000
Total REVENUE -50,000 -50,000
DOWNTOWN COMMUNITY IMPROVEMENT PLAN Surplus/Defici 0 0
Total CITY OPERATING FUND 0 0
169
Page 293 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :12:38 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823007-??????To :11-4-823007-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823007-->HISTORIC DRUMMONDVILLE COMM IMPROV. PLAN
3-->EXPENSE
11-3-823007-060000 EXTERNAL TRANSFERS 90,000 10,000
Total EXPENSE 90,000 10,000
4-->REVENUE
11-4-823007-780003 FROM SPECIAL PURPOSE RESERVES -90,000 -10,000
Total REVENUE -90,000 -10,000
HISTORIC DRUMMONDVILLE COMM IMPROV. PLAN Surplus/D 0 0
Total CITY OPERATING FUND 0 0
170
Page 294 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 04, 2024 Time :12:39 pm
Budget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823009-??????To :11-4-823009-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823009-->GATEWAY COMMUNITY IMPROVEMENT PLAN
3-->EXPENSE
11-3-823009-060000 EXTERNAL TRANSFERS 12,000 40,000
Total EXPENSE 12,000 40,000
4-->REVENUE
11-4-823009-780003 FROM SPECIAL PURPOSE RESERVES -12,000 -40,000
Total REVENUE -12,000 -40,000
GATEWAY COMMUNITY IMPROVEMENT PLAN Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
171
Page 295 of 401
Index
BUSINESS DEVELOPMENT SERVICES
Business Development Summary
Business Development Services
Niagara Falls Innovation Hub
Small Business Enterprise Centre
Page 296 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Federal Grants 0 393,373 (393,373)(100.0)%
Provincial Grants 178,844 186,969 (8,125)(4.3)%
Other Municipalities 0 6,846 (6,846)(100.0)%
Grants 178,844 587,188 (408,344)(69.5)%
Other Revenue 19,719 71,795 (52,076)(72.5)%
User Fees 2,000 2,000 0 0.0%
Miscellaneous Revenue 21,719 73,795 (52,076)(70.6)%
From Reserve Funds 700,000 179,374 520,626 290.2%
Internal Transfers 700,000 179,374 520,626 290.2%
TOTAL REVENUE 900,563 840,357 60,206 7.2%
Business Development Services Summary
172
Page 297 of 401
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 709,776 686,355 23,421 3.4%
Employee Benefits Allocation 191,065 190,262 803 0.4%
Labour and Benefits 900,841 876,617 24,224 2.8%
Materials 147,000 141,000 6,000 4.3%
Professional Development 3,800 3,800 0 0.0%
Advertising/News Release 45,750 45,750 0 0.0%
Insurance Premiums 23 22 1 4.5%
Conferences/Conventions 5,845 5,345 500 9.4%
Membership/Subscriptions 4,500 3,800 700 18.4%
Office Supplies 6,000 6,750 (750)(11.1)%
Materials 212,918 206,467 6,451 3.1%
Contracted Services 87,500 383,121 (295,621)(77.2)%
Fees for Service 700,000 274,626 425,374 154.9%
Contracted Services 787,500 657,747 129,753 19.7%
Rents and Financial Expenses 0 14,725 (14,725)(100.0)%
External Transfers 63,000 63,000 0 0.0%
Internal Rent 19,247 17,418 1,829 10.5%
Internal Transfers 19,247 17,418 1,829 10.5%
TOTAL EXPENSES 1,983,506 1,835,974 147,532 8.0%
Surplus/(Deficit)(1,082,943)(995,617)87,326 (8.8)%
Business Development Services Summary - continued
173
Page 298 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:29 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821000-??????To :11-4-821000-??????
2024 2023
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 521,641 490,145
11-3-821000-010013 EMPLOYEE BENEFITS ALLOCATION 144,779 136,140
11-3-821000-030000 MATERIALS 120,000 114,000
11-3-821000-030005 PROFESSIONAL DEVELOPMENT/WORKS 1,800 1,800
11-3-821000-030015 ADVERTISING/NEWS RELEASE 30,000 30,000
11-3-821000-030018 CONFERENCES/CONVENTIONS 3,245 3,245
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 87,500 274,000
11-3-821000-050000 RENTS AND FINANCIAL EXPENSES 0 14,725
11-3-821000-090000 INTERNAL RENT 19,247 17,418
Total EXPENSE 934,712 1,087,973
4-->REVENUE
11-4-821000-650003 FEDERAL CONDITIONAL GRANTS 0 -214,000
11-4-821000-710000 USER FEES -2,000 -2,000
Total REVENUE -2,000 -216,000
BUSINESS DEVELOPMENT SERVICES Surplus/Deficit 932,712 871,973
Total CITY OPERATING FUND 932,712 871,973
174
Page 299 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:29 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821010-??????To :11-4-821010-??????
2024 2023
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
821010-->NIAGARA FALLS INNOVATION HUB
3-->EXPENSE
11-3-821010-040001 CONTRACTED SERVICES ITC 0 84,121
11-3-821010-040006 FEES FOR SERVICE 700,000 274,626
Total EXPENSE 700,000 358,747
4-->REVENUE
11-4-821010-650003 FEDERAL CONDITIONAL GRANTS 0 -179,373
11-4-821010-780001 FROM RESERVE FUNDS -700,000 -179,374
Total REVENUE -700,000 -358,747
NIAGARA FALLS INNOVATION HUB Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
175
Page 300 of 401
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 03, 2024 Time :9:30 amBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823010-??????To :11-4-823010-??????
2024 2023
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 188,135 196,210
11-3-823010-010013 EMPLOYEE BENEFITS ALLOCATION 46,286 54,122
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 23 22
11-3-823010-030018 CONFERENCES/CONVENTIONS 2,600 2,100
11-3-823010-030034 MEMBERSHIP/SUBSCRIPTIONS 2,000 1,300
11-3-823010-030035 OFFICE SUPPLIES 2,000 2,750
11-3-823010-030040 EVENTS 6,000 6,000
11-3-823010-040000 CONTRACTED SERVICES 0 25,000
11-3-823010-060000 EXTERNAL TRANSFERS 63,000 63,000
Total EXPENSE 348,794 389,254
4-->REVENUE
11-4-823010-650001 ONTARIO CONDITIONAL GRANTS -178,844 -186,969
11-4-823010-660000 OTHER MUNICIPALITIES 0 -6,846
11-4-823010-790000 OTHER REVENUE -19,719 -71,795
Total REVENUE -198,563 -265,610
SMALL BUSINESS ENTERPRISE CENTRE Surplus/Deficit 150,231 123,644
Total CITY OPERATING FUND 150,231 123,644
176
Page 301 of 401
F-2024-04
Report
Report to: Mayor and Council
Date: January 23, 2024
Title: 2024 Budget Engagement Survey Results
Recommendation(s)
1. That Staff Report F-2024-04, 2024 Budget Engagement Survey Results BE
RECEIVED as information.
Executive Summary
Staff launched the 2023 budget engagement campaign in June, 2023 with the goal of
soliciting public input into budget priorities and providing information about the budget
process.
This report includes the results of the 2024 Budget Engagement Survey. The survey
provides a perspective at a particular point in time, or a “tool in the toolbox” for
consideration and to help inform Council’s decision-making as part of the budget
deliberation process. Additionally, the responses provided from the survey provides
insights into current and future priorities and values for our community.
Staff will continue to evaluate public engagement strategies for future campaigns.
Background
Consistent with prior years, and as outlined in Report F-2023-20, 2024 Budget
Timetable and Preliminary Budget Projection presented on July 11, 2024, staff
undertook an annual budget engagement survey.
The budget engagement survey was prepared on the City’s Let’s Talk Niagara Falls
engagement platform, which also featured informative budget process videos and visual
boards, budget FAQ’s, and questions/answers from staff. The engagement campaign
ran from June to December 2023, with the survey running from September 28 to
October 31, 2023.
Analysis
The survey was widely advertised throughout the process through social media
corporate channels across all platforms, on the City website, e-newsletters and digital
displays. The survey generated 1,168 responses which increased from the previous
year of 435 responses being received.
Page 1 of 31
Page 302 of 401
The data collected through the engagement survey has been included as Attachment 1
– 2024 Budget Let’s Talk Budget, Niagara Falls Survey Results.
The following is an overview of the survey results:
Budget Investment (Increase-Maintain-Decrease) in Programs and Services
The majority of respondents would like to see the following investment:
Cultural Programs and Facilities – Maintain 50.5%
Economic Development – Maintain 45.9%
Facility Maintenance – Maintain 65.4%
Libraries – Maintain 60.9%
Parks and Trails – Maintain 55.1%
Pools and Splash Pads – Maintain 65.4%
Recreation Programming – Maintain 58.8%
Road Maintenance and Replacement – Increase 65.2%
Sports Facilities and Fields – Maintain 67.1%
Infrastructure and Other Priorities
Respondents ranked the following Infrastructure and Other Priorities for the next five (5)
years in highest (1) to lowest (9) priority:
1. Roads and Bridges
2. Water, Sewer and Storm Infrastructure
3. Affordable Housing
4. Energy Efficiency
5. Funding to Assist with Homelessness and Drug Addiction
6. Park and Trail Development
7. Climate Change Mitigation and Protection
8. Athletic Fields (Soccer, Baseball, Cricket)
9. Arenas
Page 2 of 31
Page 303 of 401
Setting the Tax Rate
Respondents were asked to consider how the City of Niagara Falls should set its taxes.
31.9 % of respondents show support to keep tax increases as close to zero as
possible, even if it means reducing services (remaining consistent with 2023
responses)
24.6% of respondents supported setting the tax rate to ensure our assets and
services are maintained (remaining consistent with 2023 responses)
22.1% of respondents show support to set the tax rate to ensure our assets and
services are maintained plus invest in new services (decrease from 2023
responses of 28%)
21.5% of respondents support keeping taxes around the rate of inflation
(increase from 2023 response of 15%)
Tax Rate vs. Level of Service
Within the survey, respondents were advised that no tax increase would mean a
decrease in service levels and the difficulty in service level reductions in both Fire and
Roads/Bridges (which makes up 47% of the budget). Respondents were asked to
select what area they would be comfortable in reducing service levels to achieve no tax
increases.
41.4% of respondents selected Recreation and Cultural Programs
35.7% of respondents selected Libraries
34.2% of respondents selected Economic Development
33.5% of respondents selected Parks and Athletic Fields
28.1% of respondents stated that they do not support reducing service levels
Social Services Related Funding and Issues
Respondents were asked to value Social Services related funding that address current
needs or long-term solutions.
68.1% of respondents valued longer-term solutions to break the cycle of poverty
31.9% of respondents valued shorter-term solutions such as supporting food
banks and shelters
Page 3 of 31
Page 304 of 401
Respondents ranked the following Social Service issues for investment in highest (1) to
lowest (5) priority:
1. Affordable Housing
2. Mental Health Services
3. Poverty Reduction
4. Homelessness Reduction
5. Addiction Services
Environmentally Sustainable Practices
Respondents were asked if they would pay more for the City to use and/or pilot more
environmentally sustainable practices.
74% of respondents indicated No
26% of respondents indicated Yes
Respondents ranked the following Environmentally Sustainable Practices in highest (1)
to lowest (6) priority:
1. Increasing the environmental quality of our green spaces
2. Providing incentives to homeowners and builders to build more sustainably
3. Increasing emphasis on walkable and bikeable communities
4. Preforming energy audits and pursuing retrofits and alternative energy sources at
our City-run facilities
5. Greening more fleet vehicles with hybrid or electric vehicles
6. Increasing vehicle charging stations
Niagara Health Payment Options
Respondents were asked to select the payment option that they agree the most with for
the City of Niagara Falls $30 million commitment for the new the state-of-the-art hospital
in Niagara Falls.
71.6% agreed with avoiding interest costs and slowly paying back our reserves
with a 1.5% levy over 25 years
Page 4 of 31
Page 305 of 401
18.1% agreed with paying in instalments over a 20-year period, levying the
taxpayer for principle and interest per year
10.1% agreed with taking the $30M from reserves and then figuring out how to
meet future needs with significantly reduced reserves, loss of interest income
and ultimately raise taxes to replace interest
User Fees
Within the survey, respondents were advised that the difference between the cost of
providing a service and the user fee charged to the user is borne by all taxpayers
through their property taxes. Respondents were asked to select what level of support
should be provided.
10% favoured no user fees and as valuable services should be free of charge
with the general taxpayer absorbing the entire cost
16.9% favoured the user of the service should pay 25% and the general taxpayer
the majority
26.9% favoured the user of the service should pay 50% and the general taxpayer
pay 50%
26% favoured the user of the pay the majority of the cost of the service that they
are using
20.2% favoured the user should pay all of the cost to provide the service that
they are using
Operational Implications and Risk Analysis
With the 2024 budget engagement campaign and survey complete, staff will continue to
evaluate options and ideas for continued engagement and information-sharing for the
2025 budget cycle.
Financial Implications/Budget Impact
There are no direct financial implications at this time as this report is for information
purposes only. All costs related to the development and implementation of the survey
was accommodated within existing budget allocations.
Strategic/Departmental Alignment
This report aligns with the strategic pillar of Financial Sustainability and Customer
Service in the approved 2023-2027 Strategic Plan.
Page 5 of 31
Page 306 of 401
For Financial Sustainability, the budget engagement survey provides information for
strategic decision-making processes and for Customer Service an opportunity to
engage with customers to understand their needs, expectations and preferences.
Contributor(s)
Dale Morton, Director Corporate Communications
Tiffany Clark, Treasurer and Director Financial Services
List of Attachments
F-2024-04 Attachment 1 - 2024 Budget Engagement Survey Results
Written by:
Shelley Darlington, General Manger of Corporate Services
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 18 Jan
2024
Shelley Darlington, General Manger of Corporate
Services
Approved
- 18 Jan
2024
Jason Burgess, CAO Approved
- 19 Jan
2024
Page 6 of 31
Page 307 of 401
Page 7 of 31Page 308 of 401
Let's Talk
Niagara Falls
The 2024 Budget Survey ran from
September 28 to October 31, 2023, on
the Let’s Talk engagement platform.
The Let’s Talk site featured:
Informative budget process videos
and visual boards
Frequently asked questions
Questions & answers from staff
Feedback survey*
*Survey generated 1,168 responses.Page 8 of 31Page 309 of 401
We ...asked
Programs & Services
Should the City increase, decrease or
maintain its budget investment in the
following programs and services?
Balancing competing priorities can require decisions about service levels. Service levels are
defined as the scope or measurement of the service being delivered. The level of service
can be increased or decreased by changes, such as reducing operating hours or frequency
of service. Service level changes drive changes in your property taxes. As a result, increasing
services would likely increase taxes, maintaining service would result in inflationary
increases, and decreasing a service level could reduce taxes. For the items below, consider
the importance of the services and programs provided to you and the community. Please
tell us if the City should increase, decrease or maintain its budget investment in the
following programs and services:Page 9 of 31Page 310 of 401
Programs & Services
We ...heard
increase maintain decrease
Cultural programs & facilitiesEconomic developmentFacility maintenanceLibrariesParks & trailsPools & splash padsRecreation programmingRoad maintenance & replacementSports facilities & fields0
10
20
30
40
50
60
70
Page 10 of 31Page 311 of 401
Please rank your infrastructure/other priorities for the
next five years.
We ...asked
Infrastructure/Other Priorities
Page 11 of 31Page 312 of 401
Roads & bridges#1
We ...heard
Infrastructure/Other Priorities
Water, sewer & storm infrastructure#2
Affordable housing#3
Energy efficiency#4
Funding to assist with homelessness
& drug addition
#5
Park & trail development#6
Climate Change mitigation & protection#7
Athletic fields#8
Arenas#9
Page 12 of 31Page 313 of 401
Municipal property taxes are the primary way to
pay for assets and services provided by the City.
How should Niagara Falls set its taxes?
We ...asked
Setting the Tax Rate
Page 13 of 31Page 314 of 401
Set the tax rate to ensure our
assets and services as well as
invest in new services.
22.1%
Keep tax increases as close to
zero as possible, even if this
means reducing services.
31.9%
Keep taxes around the
rate of inflation.
21.5%
Set the tax rate to ensure our assets
and services are maintained.
24.6%We ...heard
Setting the Tax Rate
Page 14 of 31Page 315 of 401
To have a year with no increase for City services, the
City would have to make more significant cuts. In which
areas are you comfortable reducing service levels?
Tax Rate vs. Level of Service
We ...asked
No tax increase would mean a decrease in service levels. If the City wanted to undertake service
level reductions, there are only a few areas where it is realistic to undertake these reductions.
In 2023, the City portion of taxes for the median residential property assessed at $279,854 is
$1,597.60. Of this amount, it is difficult to make cuts in the following areas:
Fire – 427.36 (26.7% of the City levy)1.
Roads and Bridges - $328.77 (20.6% of the City levy)2.
These two areas make up 47% of the budget.Page 15 of 31Page 316 of 401
Recreation and Cultural programs
41.4%
Parks and athletic fields
33.5%
Tax Rate vs. Level of Service
We ...heard
Libraries
35.7%
Economic development
34.2%
I do not agree with
reducing service levels.
28.1%Page 16 of 31Page 317 of 401
Social Service Related Funding
We ...asked
As an upper-tier municipality, Niagara Region is responsible for social services in our two-tier government
structure. Although not a designated role for lower-tier municipalities, homelessness, affordable housing,
mental health and poverty are issues that the City of Niagara Falls has spent tax dollars on annually.
In 2023, Council agreed to initiate a panel to consider where
$500,000 in social service funds should be invested. When
considering funding, the City can choose to fund items that
address current needs or longer-term solutions. Where do you
think these social service funds should be invested?Page 17 of 31Page 318 of 401
Shorter-term
solutions
31.9%
Longer-term solutions to
break the cycle of poverty
68.1%
Social Service Related Funding
We ...heard
Page 18 of 31Page 319 of 401
Please rank the following social service issues for investment:
Social Service Related Funding
We ...asked
Page 19 of 31Page 320 of 401
Affordable housing#1
We ...heard
Social Service Related Funding
Mental health services#2
Poverty reduction#3
Homelessness reduction#4
Addiction services#5
Page 20 of 31Page 321 of 401
Would you pay more for the City to use and/or pilot
more environmentally sustainable practices (i.e., electric
vehicles etc.)?
Environmentally Sustainable
Practices
We ...asked
Page 21 of 31Page 322 of 401
Yes
26%
No
74%
Environmentally Sustainable
Practices
We ...heard
Page 22 of 31Page 323 of 401
Please rank the following potential environmental
sustainability projects.
Environmentally Sustainable
Practices
We ...asked
Page 23 of 31Page 324 of 401
Environmentally Sustainable
Practices
We ...heard
Increasing the environmental quality of
our green spaces#1
Providing incentives to homeowners
and builders to build more sustainably
Increasing emphasis on walkable and
bikeable communities
#3
Performing energy audits and pursuing
retrofits and alternative energy sources at
our City-run facilities.
Greening more fleet vehicles with hybrid
or electric vehicles
#5
#2
#4
Increasing vehicle charging stations#6
Page 24 of 31Page 325 of 401
The City of Niagara Falls will be home to a state-of-the-art
hospital that will be a key contributor to the quality of life for
Niagara Falls residents across the Niagara Region.
The City of Niagara Falls has committed $30
million for its local share.
Three payment options have been proposed. Please select the
option you agree with most:
Niagara Health Payment Options
We ...asked
Page 25 of 31Page 326 of 401
Take $30 million from
City reserves to pay the
City’s contribution
upfront, avoiding interest
costs, and slowly pay
back our reserves with a
1.5% levy over 25 years.
71.8%
Save City reserves for other City
initiatives and projects and pay the
Hospital in installments over a 20-year
period, levying the taxpayer for principal
and interest costs totalling $1,297,871
per year.
18.1%
Take $30 million from City
reserves and figure out how to
meet the future needs of the City
with significantly reduced
reserves. In this case, we will
lose our interest income each
year, and the City will ultimately
have to raise taxes to replace
the interest.
10.1%
Niagara Health Payment Options
We ...heard
Page 26 of 31Page 327 of 401
The difference between the cost of providing a service and
the user fee charged to the user is borne by all taxpayers
through their property taxes. What level of support should
be provided by the user and/or the general property
taxpayer for these types of services?
User Fees
We ...asked
The City of Niagara Falls charges fees for a variety of services. This situation occurs in every municipality, as
these services add to the resident's quality of life and the city's overall attractiveness to residents and
prospective residents. For example, there are fees for using an ice rink, baseball diamond, or soccer field,
attending swimming lessons and other recreation programs, licencing (business and wedding licence) and
cemetery fees. In most cases, the cost associated with providing the service is significantly higher than the
user fee charged. Due to this, the difference between the cost of providing the service and the user fee
charged to the user is borne by all taxpayers through their property taxes. Based on the above, what level of
support should be provided by the user and the general property taxpayer for these types of services? Please
select the option you agree with the most.Page 27 of 31Page 328 of 401
There should be no user fees. These are all
valuable services and should be free of charge,
with the general taxpayer absorbing the entire cost.
10%
The user of the service
should pay the majority
of the cost of the service
that they are using.
26%The user of the service should
pay 50% of the cost of the
service, and the general property
taxpayer pay 50%.
26.9%
The user should pay all of
the cost to provide the
service that they are using.
20.2%
16.9%
The user of the service should
pay 25% of the cost of the
service, and the general property
taxpayer the majority.
User Fees
We ...heard
Page 28 of 31Page 329 of 401
What is your age range?
Age Range
We ...asked
Page 29 of 31Page 330 of 401
under 18 19-25 26-34 35-44 45-54 55-64 65-74 75+0%
5%
10%
15%
20%
25%
Age Range
We ...heard
Page 30 of 31Page 331 of 401
Page 31 of 31Page 332 of 401
MAYOR’S PROPOSED
2024 TAX LEVY SUPPORTED
OPERATING BUDGET
J A N U A RY 2 3 , 2 0 2 4
Page 333 of 401
2
Budget Guidance
Staff was given the following guidance in July 2023 via
report F-2023-20 that was carried unanimously:
•THAT staff be given guidance for year 2024 for an
operating levy not to exceed 3.5%.
•THAT staff prepare for Council, budget options
ranging from a 2.5% to 3.5% increase during the
2024 budget process.
•THAT staff be given budget guidance for year 2024
for a capital levy increase of 1.5% (as requested in
report F-2023-07).2024 Tax Levy Supported BudgetPage 334 of 401
3
Mayoral Directive
On November 14, 2023 the Mayor issued a directive
to staff (MD-2023-01).
The Mayor directed the CAO and Treasurer to:
•Prepare Draft 2024 Tax Levy Supported Operating
Budget
•Provide periodic updates to keep the Mayor
informed on the 2024 Draft Budget
•Provide the Draft Budget to Council and the Public
in early Winter 20242024 Tax Levy Supported BudgetPage 335 of 401
4
TAX LEVY BUDGET KEY DATES
2024 Tax Levy Supported Budget2024 TAX LEVY BUDGET PROCESS
Jun 30
Tax Levy
Budget
Kick-Off
July 1 to
Oct 10
Departments
preparing
budget
submissions
Oct 10 to
Nov 7
Finance
Analyst review
of budget
submissions
Nov 8 to
Nov 30
Departmental
Meetings with
Finance
Jan 9
Budget
Book
Shared with
Council
Jan 15
Council
Q&A
Session
Jan
17
Budget Book
and Variance
Report Added
to Agenda
January 23, 2024
2024 Mayor’s Proposed Tax Levy
Supported Budget Presented to Council
Page 336 of 401
5
2024 Budget Journey
2024 Tax Levy Supported Budget3.5% Mayor’s Proposed Tax Levy Increase and 0.5% Hospital Levy
Mayor’s Proposed Budget (includes 2.0% of items deferred to 2025)
5.5% Staff Prepared Tax Levy Increase
Revised Budget after staff recommended revenue assumption adjustments and expense
reductions (defer hospital levy to 2025 budget)
6.2% Tax Levy Increase Before Budget Mitigation
2024 Budget starting point after staff deliberation
5
Page 337 of 401
6
2024 Budget Journey
Currently the proposed deficit and levy increase is
above guidance at $4,735,294 or 5.5%.
The 5.5% can be broken down further as follows:
•1.3% -2023 Deferred items (debt placeholder
increases and fleet replacement reserve
increases)
•4.2% -2024 departmental increases.2024 Tax Levy Supported BudgetPage 338 of 401
7
Staff Prepared
Budget Outlook
2024 Tax Levy Supported BudgetStaff Prepared
Increase:
5.5%
0.0%
and
City Tax Levy
Hospital Levy
(20 year repayment)
Defer to 2025 Budget
“Keep The
Lights On
Budget”
Asset Management
Requirements
(Fleet)
and
Page 339 of 401
8
Mayor’s Proposed
Budget Outlook
2024 Tax Levy Supported BudgetMayor’s Proposed
Increase:
3.5%
0.5%
and
City Tax Levy
Hospital Levy
(20 year repayment)
“Keep The
Lights On
Budget”and
Repay Capital Reserves
for Hospital Payment
Page 340 of 401
9
Proposed Hospital Levy
2024 Tax Levy Supported BudgetIn 2023 Council approved a financial contribution to the South Niagara Hospital totaling
$30M. In addition, the City purchased $11M of land which was then donated to Niagara
Health Systems for the hospital.
A 1.5% Temporary 20-year Hospital Levy will replenish the reserve used for the City’s up-
front contribution.
The Mayor is recommending that this 1.5% Temporary Hospital Levy be phased in over 3
years starting in 2024, so that by 2026 the full 1.5% Temporary Levy will be in place.
2024
0.5% Levy
2025
1.0% Levy
2026
1.5% Levy
+ 0.5%+ 0.5%Page 341 of 401
10
2024 Budget Highlights
2024 Tax Levy Supported BudgetConsumer Price
Index rose 3.9% in
2023.
6.8% (2022)
3.4% (2021)
Annual
Inflation
Deferred Items Modernization
Initiatives
Social
Services
In 2023 Council
deferred 50% of the
fleet increase and 50%
of the increase in debt
placeholders equal to a
1.3% tax levy impact
Project Level Up will
provide on the job training,
sustainable employment
and transition supports for
single individuals with
dependents recently
placed on OW
Initiatives to
streamline customer
service, enhance
online self-service
options and modernize
workflows
Page 342 of 401
Road to Long Term Sustainability
2024 Tax Levy Supported Budget1.Start:
•Asset Management GAP
•In Year decisions not fully funded
(Fire, Exchange, Debt placeholders)
•OLG levy subsidy
4.Desired State:
•Fully funded Asset Management
•Fully funded in-year budget
decisions (including debt)
•No OLG subsidy to operating levy
2.Progress:
•Some debt placeholders
•Some asset management
GAP
•OLG levy plan
3.Strategic Priorities
•Hospital Commitment
•Economic Diversification
•Modernization
•Social sustainability
•Environmental sustainability
11
Page 343 of 401
12
Tax Levy Increase Example
2024 Tax Levy Supported Budget3.5%
$3,015,464
Tax Levy Increase
=
$100,000 Assessed Value
$18.78 Annual City Tax Increase
$280,000 Assessed Value
$52.58 Annual City Tax Increase
$500,000 Assessed Value
$93.88 Annual City Tax Increase
Page 344 of 401
13
Hospital Levy Increase Example
2024 Tax Levy Supported Budget0.5%
$430,513
Hospital Levy
=
$100,000 Assessed Value
$1.72 Annual City Tax Increase
$280,000 Assessed Value
$4.81 Annual City Tax Increase
$500,000 Assessed Value
$8.59 Annual City Tax Increase
Page 345 of 401
2024 Tax Levy Supported Budget14
1.5%
Hospital
Increase
0.5%
Hospital
Increase
3.5%
operating
increase
5.5%
operating
increase
Residential
Assessed Value
$7.40/year
$0.62/month
$1.72/year
$0.14/month
$18.78/year
$1.56/month
$30.15/year
$2.51/month$100,000
Assessed Value Examples
Page 346 of 401
2024 Tax Levy Supported Budget15
1.5%
Hospital
Increase
0.5%
Hospital
Increase
3.5%
operating
increase
5.5%
operating
increase
Residential
Assessed Value
$20.73/year
$1.73/month
$4.81/year
$0.40/month
$52.58/year
$4.38/month
$84.41/year
$7.03/month
$280,000
(average)
Assessed Value Examples
Page 347 of 401
2024 Tax Levy Supported Budget16
Assessed Value Examples
1.5%
Hospital
Increase
0.5%
Hospital
Increase
3.5%
operating
increase
5.5%
operating
increase
Residential
Assessed Value
$37.02/year
$3.08/month
$8.59/year
$0.72/year
$93.88/year
$7.82/month
$150.74/year
$12.56/month$500,000
Page 348 of 401
Total
2023
Taxes
Variance Assessed
Value
Selling
Price
Date
Sold
Square
Footage Property Description
$1,716($261,000)$114,000$375,000Dec-231,000
2 Bed | 1 Bath | No Garage
$2,423($348,000)$162,000$510,000Aug-23974
3+2 Bed | 3 Bath | 2 Car Garage
$3,838($545,000)$255,000$800,000Apr-231,784
4+2 Bed | 3 Bath | 1.5 Car Garage
$8,127($1,160,000)$540,000$1,700,000Jul-232,462
4+2 Bed | 4 Bath | 2 Car Garage2024 Tax Levy Supported Budget17
Market Value vs. Assessed Value
Due to COVID-19, the Ontario government postponed the 2020 Assessment Update.
2023 and 2024 property tax years are based on fully phase-in January 1, 2016 values
+
+
+Page 349 of 401
Tax Bill Example ($500,000 Assessment)2024 Tax Levy Supported Budget2023
Current
Tax Breakdown
2024
Proposed
Tax Breakdown
→
Mayor’s Proposed
Budget Impact
AnnualLevy
$2,816City
$39Capital
$0Hospital
$3,906Region
$765Education
$7,526Total
AnnualLevy
$2,906City
$39Capital
$18Hospital
$4,141Region
$765Education
$7,869Total
MonthlyAnnual
$7.49$89.88
$0.00$0.00
$1.52$18.28
$19.63$235.52
$?$?
$28.64$343.68
Page 350 of 401
19
2024 Tax Increase ($500,000 Assessment)2024 Tax Levy Supported Budget2024
1.5% City Impact
3.1% Region Impact
0.0% Education Impact**
Total Tax Bill Increase
$343.68* or 4.6%
=General Levy
Waste Levy
Transit Levy
3.5% Tax Levy
0.5% Hospital Levy
*For a house assessed at $500,000
**Education Levy Increase not known at time of presentation
68.5% Region
$235.52 Annually
$19.63 Monthly
Overall increase 6.0%
31.5% City
$108.16 Annually
$9.01 Monthly
Overall increase 3.8%Page 351 of 401
202024 Tax Levy Supported BudgetTHANK
YOU
Questions?Page 352 of 401
F-2024-07
Report
Report to: Mayor and Council
Date: January 23, 2024
Title: Mayor's Proposed Draft 2024 Tax Levy Supported Budget
Recommendation(s)
Mayor's Recommendations:
1. That Council RECEIVE the Mayor’s Proposed Draft 2024 Tax Levy Supported
Budget with revenues and expenses each totaling $150,477,067 as per
attachment 1.
2. That Council APPROVE the use of reserve funding as outlined in attachment 2.
3. That Council APPROVE the 2024 staff recommended funding levels and
classifications for Boards and Commissions, Fee for Service, Grants and
Honorariums as presented on Attachment 7, totaling $8,055,345 of which
$7,072,446 will be funded by the tax levy, representing an increase in tax levy
funding of $192,119 (0.2% tax levy impact) from prior year. For clarity, these
recommendations are already included in the Mayor’s Proposed Budget
recommendations.
4. That a 2024 tax levy increase related to operating revenues and expenditures of
$3,015,464 (3.5%) BE APPROVED
5. That a 1.5% temporary 20-year hospital levy be phased in equally over three (3)
years with an additional tax levy increase of $430,513 (0.5%) in 2024, 0.5% in
2025 and 0.5% in 2026as a temporary Hospital Levy to be levied for 20 years
beginning in 2024 and removed in 2044 BE APPROVED.
6. That the 2024 net tax levy of $89,548,664 BE APPROVED.
7. That staff be DIRECTED to find sustainable savings or revenue increases of $1.0
million that can be enacted in the 2025 budget to better achieve budget
sustainability.
Should Council be satisfied all possible amendments have been
considered:
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8. That Council shorten the 30 day review period, allowed under the Strong Mayors
Act, by 15 days, such that the review period ends on January 23, 2024.
If no amendments have been made and recommendation #8 has been
approved to shorten the review period, then the budget will be deemed adopted
(i.e. approved) as of January 23, 2024
If amendmentshave been made, please consider recommendation #9 (if no
amendments, recommendation #9 is not applicable)
Should the Mayor be satisfied that he will not exercise his veto rights to
Council’s amendments:
9. That the Mayor consider shortening his 10-day veto period by 10 days, by
providing written documentation to members of Council and the Municipal Clerk
to shorten the veto period, such that the Veto period ends on January 23, 2024,
thereby allowing the Mayor’s Proposed Draft 2024 Tax Levy Supported Budget to
be deemed adopted on January 23, 2024.
Executive Summary
Overall the Mayor’s recommended budget is a “keep the lights on” approach for this
year. Though the budget does allow for key strategic priorities to move forward, the
budget is essentially an inflationary budget. The budget does defer items to the future
that could increase taxes at a higher rate in 2025 or later, however as part of the
recommendations the Mayor is seeking options for significant cuts or revenue increases
for the 2025 budget to lessen future impacts.
Taxpayer affordability is a key concern for Staff and Council, staff have prepared
estimates for the total impact of both the Region’s budget and the City’s budget. Based
on the Mayor’s budget an average household will see an increase of just over five
dollars ($5) a month on the City’s portion of the taxes. The Region’s increase is almost
eleven dollars ($11) per month.
Assessment
Value
City
Annual
Increase
City
Monthly
Increase
Region
Annual
Increase
Region
Monthly
Increase
Total
Annual
Increase
Total
Monthly
Increase
$100,000 $21.63 $1.80 $47.10 $3.93 $68.73 $5.73
$280,000 $60.57 $5.05 $131.89 $10.99 $192.46 $16.04
$500,000 $108.16 $9.01 $235.52 $19.63 $343.68 $28.64
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Background
Staff was given the following guidance in July 2023 via report F-2023-20 that was
carried unanimously:
THAT staff be given guidance for year 2024 for an operating levy not to exceed
3.5%.
THAT staff prepare for Council, budget options ranging from a 2.5% to 3.5%
increase during the 2024 budget process.
THAT staff be given budget guidance for year 2024 for a capital levy increase of
1.5% (as requested in report F-2023-07).
This means that overall (operating levy and capital/hospital levy) the guidance given
was for the collective increase to be between 4.0% and 5.0% with the intent being
2.5%-3.5% operating levy increase and 1.5% capital or hospital levy increase.
The initial proposed deficit and levy increase was above guidance at $5,339,296 or
6.2%. The 6.2% can be broken down further as follows:
1.3% - 2023 Council deferred items (debt placeholder increases and fleet
replacement reserve increases)
4.9% - 2024 departmental increases.
The 2023 deferred items are important to note as although Council gave guidance of
2.5%-3.5%, knowing that 1.3% was deferred from the 2023 budget, this only left 1.2%-
2.2% available for inflationary increases, contractual labour increases and any new
initiatives staff may wish to request.
Mayors Recommendation – 3.5% Operating Increase and 0.5% Hospital Levy
The CAO and Treasurer have met with the Mayor several times during the budget
process to discuss the Mayor’s proposed budget including what the Mayor wishes to
recommend.
Both the Mayor and Staff were attempting to balance a number of factors including,
taxpayer affordability, long-term sustainability as well as maintaining service levels.
As part of attachment 1, Staff have recommended, and the Mayor has accepted,
additional revenue and expense savings to reduce the 6.2% increase down to 5.5% as
indicated in attachment 1. The Mayor has chosen further options which are included in
the report recommendations above and outlined in attachment 1. The Mayor has
recommended the below items be deferred to a future budget (2.0%) to bring the
proposed 2024 tax levy increase down from 5.5% to 3.5%:
Continue to defer 50% of the fleet replacement reserve increase from 2023 for
another year - $773,801 (0.90% levy impact)
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Defer 77% of the debt placeholder increase from 2024 - $260,000 (0.30% levy
impact)
Defer 100% of the fleet replacement reserve increase from 2024 - $686,029
(0.80% levy impact)
This option will see the average household property tax increase by $4.38 per month.
The household would also pay about $0.40 a month for the hospital levy in 2024.
It is understood that the need for the debt placeholder and fleet replacement 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. This is why the
Mayor has added a recommendation for targeted and sustainable savings or revenue
generation.
As a reminder to Council the City's 2022 Council approved Core Asset Management
Plan indicated a funding deficit of $7,800,000 which if included in the 2024 budget
would equate to a 9.1% 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 2024 budget would equate to a 13.1% increase to the levy. The
updated Non-Core Asset Management Plan is currently underway and will be brought
before Council in the first half of 2024 for approval.
The Asset Management Planning Regulation O. Reg. 588/17 requires the City to
establish proposed levels of service and a lifecycle management and financial strategy
for all assets starting July 1, 2025. What this means is we must have a strategy in place
by July 1, 2025 of how we 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.
For greater clarity, the funding deficits above indicate the gap in what the City is actually
spending annually on capital versus what the City should be spending annually on
capital in order to maintain its assets.
Should Council choose to not accept the Mayor’s recommendations, in whole or in part,
Council may use the 30-day Review Period (that began on January 9, 2024 when
Council received the Mayor’s Proposed budget) to propose any amendments to the
Mayor’s budget. Should the amendments be approved with a majority vote of Council,
the Mayor has a 10-day Veto Period in which he can veto Council’s amendments. If the
Mayor decides to veto any amendments, Council has a 15-day Override Period where a
2/3 vote of Council can overturn a Mayor’s veto.
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Analysis
As part of the budget process with the Mayor, staff undertook a number of scenarios or
options for the budget. Again due to the competing demands of taxpayer affordability
and longer term sustainability of the City the options are provided for Council’s
consideration.
Base Option – 5.5% Operating Increase
Staff’s recommendation is to approve an increase of 5.5% as identified in Attachment 3.
While the 5.5% amount is 0.5% over the top end of the overall guidance, staff
recommend this as it positions the municipality best moving forward into the 2025
budget. As the 5.5% increase includes a large 1.7% increase to the fleet replacement
reserve, which is capital in nature, staff are willing to forego requesting the 1.5%
temporary, 20-year hospital levy until the 2025 budget.
Under the base option the average household would pay $2.65 more per month than
the Mayor’s recommendation for the operating increase. Additionally the $0.40/month
hospital levy would be deferred until 2025 reducing the base option to $2.25 more per
month than the Mayor’s recommendation.
Under this option the recommendation for further savings for 2025 is still applicable due
to the asset management gap that has already been identified.
Additional Options:
There are a number of additional budget options that can be obtained. To assist
Council staff have also prepared two (2) additional options in attachments 4 and 5.
These options are variations on the both the base and Mayor’s recommended budgets.
Both options listed below include the same hospital levy recommendation as the Mayor
has put forward with the only differences being in the total operating levy increase. In
both options there would still be items deferred to the 2025 budget which Council and
staff will need to be mindful of when setting budget guidance for the 2025 budget. Both
options can include the targeted savings.
Budget Option #1 – 4.7% Operating Increase and 0.5% Hospital Levy
This option adds back the remaining $260,000 (0.30%) of 2024 debt placeholders and
allows the full 2023 fleet replacement reserve increase, $773,801 (0.90%), to be
funded, thereby reducing the items deferred to the 2025 budget from 2.0% in the
Mayors recommendation, down to 0.80%.
Budget Option #2 – 3.8% Operating Increase and 0.5% Hospital Levy
This option adds back the remaining $260,000 (0.30%) of 2024 debt placeholders
thereby reducing the items deferred to the 2025 budget from 2.0% in the Mayors
recommendation, down to 1.70%.
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Attachment 6 – Hospital Funding Scenario (revisiting F-2023-07 – July 11, 2023)
At the July 11, 2023 Council meeting, Council was presented with report F-2023-07
South Niagara Hospital Contribution detailing various options surrounding how the City
could recuperate all or some the $41M current taxpayers will be expending on the new
South Niagara Hospital ($11M in donated land and $30M Local Share Contribution).
The recommendation was to defer the decision to the 2024 tax supported operating
budget. Some key points from the F-2023-07 report are as follows:
The City has been prudent in saving money in a South Niagara Hospital Reserve
Fund to be used for the City's Local Share Contribution with a reserve balance of
over $24 million to date. City staff have invested these funds in accordance with
the City's Investment Policy with the funds guaranteed to mature at a value of
$30 million total, with approximately $14 million maturing during 2027 and an
additional $16 million maturing during Q1 2028.
This is a good news story for the City as Niagara Health charges interest of
6.02% on any unpaid funds at the date of substantial completion. For example, if
the City only had $15 million available to pay Niagara Health at the date of
substantial completion and had to borrow another $15 million for 10 years at a
rate of 6% per year (current rate Niagara Health charges), using the
Infrastructure Ontario Loan Calculator, the interest charges would equate to $5.1
million.
While having the cash upfront allows the City and taxpayers to avoid expensive
interest charges there are some downfalls to consider. Specifically, there is an
intergenerational equity impact to be considered. The South Niagara Hospital will
benefit not only current taxpayers but future taxpayers over the next 50 years.
There is an argument that the cost for the Local Share Contribution should not be
borne solely by the current taxpayer (by expending $30-32 million in cash
upfront) but rather the cost should be spread out over a longer term (for example
25 years) so that multiple generations of taxpayers benefitting from the Hospital
will have also invested in the South Niagara Hospital.
The report and the budget engagement survey discussed a 25-year temporary hospital
levy however staff have conservatively estimated that a Hospital Levy of 1.5% for 20
years will result in a minimum of $38.5 million being collected over the 20-year period
(Attachment 6), which would be spent annually on pressing capital needs such as roads
and infrastructure. Within this analysis staff have conservatively estimated a 1%
increase in Growth annually for 20 years, a 2% increase in the Levy annually for 20
years and a 1% increase in the Capital Levy annually for 20 years. Growth and Levy
increases will fluctuate over the next 20 years, however staff felt this is a conservative
method to determine the minimum amount of funds a Special 1.5%, 20-year Capital
Levy to replace hospital funds spent would raise. This is what is being recommended to
Council.
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Operational Implications and Risk Analysis
Other than the staff recommended option of 5.5% all other options involve deferring
increases to the 2025 budget ranging from a 0.8% deferral to as much as a 2.0%
deferral. Council can appreciate if given guidance of only 3.5% again, these options
could leave only 1.5% to 2.7% for inflationary increases, contractual labour increases
and any new initiatives staff or Council may wish to request.
Financial Implications/Budget Impact
Attachment 3 – Staff Prepared Tax Levy Budget shows the overall revenue and
expense summary for the City. For the City to achieve all its goals as outlined in the
proposed 2024 budget, with a sustainable funding source, the tax levy increase
requirement would be $4,735,294 or a 5.5% increase. The 5.5% can be broken down
further as follows:
1.3% or $1,107,894 - 2023 Council deferred items (debt placeholder increases
and fleet replacement reserve increases)
4.2% or $3,627,400 - 2024 departmental increases.
Although it’s an option for Council to continue to defer 2023 items, staff cannot
recommend it as it simply defers the increase to a future year. The 2024 budget started
off with a 1.3% deferral from 2023. The Mayor’s recommended option to reduce to 3.5%
means the 2025 budget will start off with 2.0% in deferred items from both the 2023 and
2024 budget. The Mayor has directed staff to provide options for a targeted $1 Million in
savings or revenue enhancements to offset the majority of this deferral.
There are concerns with this strategy, namely if Council does not like the options that
are developed, Council will be faced with a higher increase in the 2025 budget.
Tax Increase Scenarios for a Residential Home inside the Urban Service Area
This year the Region has passed all their budgets prior to the City passing theirs and
staff are able to provide financial implications of the Region’s increase for a look at total
Regional and City increases.
For Niagara Falls, for a residentially assessed home the Region’s general taxes have
increased by 6.9%, waste management has decreased by 2.6% and Transit has
increased by 5.7% for a combined increase of 6.0%.
The Education rates are not yet set by the Province, so the 2023 rate has been used to
estimate total taxes. The education rate has not increased in many years.
The last three (3) pages of Attachments 1 and 3-5 include charts showing the City and
Region increases as well as a look at total estimated taxes for residentially assessed
homes inside the Urban Service Area each with 3 scenarios of varying assessment
values as follows:
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$100,000
$280,000 (average assessed home in Niagara Falls)
$500,000
A summary is included below, however, please refer to the attachments for greater
detail.
Mayors Recommendation – 3.5% Operating Increase and 0.5% Hospital Levy
Assessment
Value
City
Annual
Increase
City
Monthly
Increase
Region
Annual
Increase
Region
Monthly
Increase
Total
Annual
Increase
Total
Monthly
Increase
$100,000 $21.63 $1.80 $47.10 $3.93 $68.73 $5.73
$280,000 $60.57 $5.05 $131.89 $10.99 $192.46 $16.04
$500,000 $108.16 $9.01 $235.52 $19.63 $343.68 $28.64
Under the Mayor’s Recommendation scenario, as illustrated in attachment 1 and
regardless of assessment value, the City is responsible for 31.5% of the increase and
the Region is responsible for 68.5% of the increase.
2024 Staff Prepared Tax Levy Budget – 5.5% Operating Increase and 0.0%
Hospital Levy
Assessment
Value
City
Annual
Increase
City
Monthly
Increase
Region
Annual
Increase
Region
Monthly
Increase
Total
Annual
Increase
Total
Monthly
Increase
$100,000 $30.15 $2.51 $47.10 $3.93 $77.25 $6.44
$280,000 $84.41 $7.03 $131.89 $10.99 $216.30 $18.03
$500,000 $150.74 $12.56 $235.52 $19.63 $386.26 $32.19
Under the Staff prepared tax levy budget scenario, as illustrated in attachment 3 and
regardless of assessment value, the City is responsible for 39.0% of the increase and
the Region is responsible for 61.0% of the increase.
2024 Budget Option #1 – 4.7% Operating Increase and 0.5% Hospital Levy
Assessment
Value
City
Annual
Increase
City
Monthly
Increase
Region
Annual
Increase
Region
Monthly
Increase
Total
Annual
Increase
Total
Monthly
Increase
$100,000 $28.46 $2.37 $47.10 $3.93 $75.56 $6.30
$280,000 $79.69 $6.64 $131.89 $10.99 $211.58 $17.63
$500,000 $142.30 $11.86 $235.52 $19.63 $377.82 $31.49
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Under Budget Option #1, as illustrated in attachment 4 and regardless of assessment
value, the City is responsible for 37.7% of the increase and the Region is responsible
for 62.3% of the increase.
2024 Budget Option #2 – 3.8% Operating Increase and 0.5% Hospital Levy
Assessment
Value
City
Annual
Increase
City
Monthly
Increase
Region
Annual
Increase
Region
Monthly
Increase
Total
Annual
Increase
Total
Monthly
Increase
$100,000 $23.35 $1.95 $47.10 $3.93 $70.45 $5.87
$280,000 $65.38 $5.45 $131.89 $10.99 $197.27 $16.44
$500,000 $116.75 $9.73 $235.52 $19.63 $352.27 $29.36
Under Budget Option #2, as illustrated in attachment 5 and regardless of assessment
value, the City is responsible for 33.1% of the increase and the Region is responsible
for 66.9% of the increase.
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
Contributor(s)
Jason Burgess, CAO
Shelley Darlington, General Manager, Corporate Services
James Dowling, Senior Manager of Capital Accounting
Matt Greenfield, Financial Analyst
Sebastian Zukowski, Financial Analyst
Jennifer Yarnell, Financial Analyst
Jessica Sinkowski, Financial Analyst
Carol Cooney, Financial Analyst
List of Attachments
F-2024-07 Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation
F-2024-07 Attachment 2 - 2024 Tax Levy Supported Budget - Use of Reserve Funding
F-2024-07 Attachment 3 - 2024 Staff Prepared Tax Levy Budget
F-2024-07 Attachment 4 - 2024 Budget Option #1
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F-2024-07 Attachment 5 - 2024 Budget Option #2
F-2024-07 Attachment 6 - Hospital Funding Scenario
F-2024-07 Attachment 7 - Boards, Commissions, Fee for Service, Grants and
Honararium Recommendations
Written by:
Tiffany Clark, Director of Finance
Submitted by: Status:
Jason Burgess, CAO Approved
- 20 Jan
2024
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Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 23, 2024
Item Amount Levy
Impact
2023 Council Deferred Items:
50% of 2023 Fleet Increase 773,801 0.90%
50% of 2023 Debt Placeholders 334,093 0.39%
Total 2023 Deferrals 1,107,894 1.29%
Add: 2024 Proposed Deficit 4,231,402 4.91%
Total Operating Deficit/Levy Impact 5,339,296 6.20%
Recommended Revenue Increases and Expense Reductions:
Increase in Planning User Fees (100,000)(0.12)%
Increase in Clerks Licencing Fees (20,000)(0.02)%
Increase in Marriage Ceremony Fees (30,000)(0.03)%
Increase in Penalty and Interest (90,000)(0.10)%
Increase in Investment Income (75,000)(0.09)%
Decrease Library increase to 3.5%(50,102)(0.06)%
Decrease St. John Ambulance Water Patrol to 3.3%(8,900)(0.01)%
Reduce Beautification to $225K (was $130K 2023, proposed
$300K 2024)(75,000)(0.09)%
Reduce Hosting Incentive (from $100K to $25K)(75,000)(0.09)%
Reduce Information Systems Budget (80,000)(0.09)%
Revised Operating Deficit/Levy Impact after savings 4,735,294 5.50%
Potential Deferral Options (not true decreases):
Continue to defer 50% of 2023 Fleet Replacement Increase (773,801)(0.90)%
Defer 77% of 2024 Debt Placeholder Increase (260,000)(0.30)%
Defer 100% of 2024 Fleet Replacement Increase (686,029)(0.80)%
Revised Operating Deficit/Levy Impact after deferrals 3,015,464 3.50%
Increase in Capital Levy 0 0.00%
NEW - Hospital Levy - Phase in over 3 years:
2024 - 0.5% / 2025 - 0.5% / 2026 - 0.5%430,513 0.50%
Risks with above options:
The deferral options equate to a deferral of 2.0% (0.9% of deferrals from 2023 and an
additional 1.1% of items to be deferred from 2024). If Council gives guidance of 3.5% again for
the 2025 budget, taking the known deferrals into account the true guidance then is only 1.5%
which would be near impossible to meet unless the City experiences higher than average
growth in assessment base.
2024 Tax Levy Budget - Mayor's Recommendation
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Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban 87,826,610 83,821,935 4,004,675 4.8%
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%
Taxation Hospital Levy 430,513 0 430,513 N/A
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 95,891,565 90,715,566 5,175,999 5.7%
Federal Grants 20,000 413,373 (393,373)(95.2%)
Provincial Grants 555,356 607,331 (51,975)(8.6%)
Grants 60,000 60,000 0 0.0%
Other Municipalities 0 6,846 (6,846)(100.0%)
Grants 635,356 1,087,550 (452,194)(41.6%)
Casino 14,000,000 14,000,000 0 0.0%
Donations 35,900 28,000 7,900 28.2%
Fines 50,500 15,500 35,000 225.8%
Investments 3,075,000 2,482,600 592,400 23.9%
Licences 411,156 390,986 20,170 5.2%
Other Revenue 6,610,000 8,073,897 (1,463,897)(18.1%)
Penalties and Interest 2,300,000 1,911,125 388,875 20.3%
Permits 15,000 2,000 13,000 650.0%
Provincial Offences Act 16,983 16,983 0 0.0%
Rents 425,932 424,856 1,076 0.3%
Sales 518,200 318,700 199,500 62.6%
Service Charges 15,000 10,000 5,000 50.0%
User Fees 4,889,260 4,186,865 702,395 16.8%
Miscellaneous Revenue 32,362,931 31,861,512 501,419 1.6%
From Capital SPR 55,000 90,000 (35,000)(38.9%)
From Special Purpose Reserves 1,117,716 696,609 421,107 60.5%
From Reserve Funds 8,638,147 7,015,915 1,622,232 23.1%
From Development Charges 2,121,297 2,054,878 66,419 3.2%
From Operating (Indirect Costs)928,968 603,035 325,933 54.0%
From Operating (Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
Internal Transfers 21,587,215 18,033,744 3,553,471 19.7%
TOTAL REVENUE 150,477,067 141,698,372 8,778,695 6.2%
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Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 54,418,062 50,952,136 3,465,926 6.8%
Employee Benefits Allocation 14,947,548 13,760,852 1,186,696 8.6%
Overtime 1,893,200 2,113,100 (219,900)(10.4%)
Labour and Benefits 71,258,810 66,826,088 4,432,722 6.6%
Materials 11,218,743 9,493,966 1,724,777 18.2%
Professional Development 397,840 353,750 44,090 12.5%
Advertising/News Release 209,000 208,000 1,000 0.5%
Insurance Premiums 1,975,658 1,711,450 264,208 15.4%
Conferences/Conventions 278,810 216,405 62,405 28.8%
Goods for Resale 103,690 45,000 58,690 130.4%
Membership/Subscriptions 231,764 216,162 15,602 7.2%
Office Supplies 146,300 132,300 14,000 10.6%
Materials 14,561,805 12,377,033 2,184,772 17.7%
Electricity 2,395,700 2,464,200 (68,500)(2.8%)
Water 586,700 581,220 5,480 0.9%
Natural Gas 555,900 441,400 114,500 25.9%
Utilities 3,538,300 3,486,820 51,480 1.5%
Contracted Services*12,689,727 13,645,003 (955,276)(7.0%)
Snow Plowing 179,130 177,000 2,130 1.2%
Fees for Service 7,637,387 6,868,853 768,534 11.2%
Contracted Services 20,506,244 20,690,856 (184,612)(0.9%)
Rents and Financial Expenses 1,315,486 1,216,071 99,415 8.2%
External Transfers 4,885,256 5,523,848 (638,592)(11.6%)
Long Term Interest 2,160,986 2,396,731 (235,745)(9.8%)
Long Term Debt Principal 3,996,884 3,996,070 814 0.0%
Debt Charges 6,157,870 6,392,801 (234,931)(3.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as
corresponding $8,449,043 contracted services budget as this revenue is collected on behalf of the Region
and does not belong in the City's budget.
Page 13 of 42
Page 365 of 401
Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES - continued
Internal Rent 7,893,239 6,767,815 1,125,424 16.6%
Indirect Costs 550,000 275,000 275,000 100.0%
To Capital/Capital SPR 7,945,458 7,327,119 618,339 8.4%
To CSPR (Debt Placeholder)747,092 334,093 412,999 123.6%
To CSPR (DC Debt Placeholder)646,390 578,899 67,491 11.7%
To Reserve Funds 10,235,917 9,580,917 655,000 6.8%
To Special Purpose Reserves 135,200 237,012 (101,812)(43.0%)
To Trust Fund 100,000 84,000 16,000 19.0%
Internal Transfers 28,253,296 25,184,855 3,068,441 12.2%
TOTAL EXPENSES 150,477,067 141,698,372 8,778,695 6.2%
Surplus/(Deficit)0 0 0
Page 14 of 42
Page 366 of 401
Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 3.50%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 100,000 100,000 0 0.0%
City - General $542.28 $560.64 $18.36 3.4%
City - Urban Service Area $20.87 $20.48 -$0.39 (1.8)%
City- Capital/Hospital $7.72 $11.37 $3.66 47.4%
$570.87 $592.50 $21.63 3.8%
Annual Monthly
Total City Increase $21.63 $1.80
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $623.69 $666.79 $43.10 6.9%
Region-Waste $59.87 $58.32 -$1.55 (2.6)%
Region- Transit $97.64 $103.19 $5.55 5.7%
$781.20 $828.30 $47.10 6.0%
Annual Monthly
Total Region Increase $47.10 $3.93
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $570.87 $592.50 $21.63 3.8%
Total Region Taxes $781.20 $828.30 $47.10 6.0%
Total Education Taxes*$153.00 $153.00 $0.00 0.0%
Total Taxes $1,505.06 $1,573.80 $68.74 4.6%
Annual Monthly % of
increase
Total City Increase $21.63 $1.80 31.5%
Total Region Increase $47.10 $3.93 68.5%
Total City and Region Increase $68.74 $5.73 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Mayors Recommendation - Impact on Taxes
$100,000 residentially assessed home inside the Urban Service Area
3.5% Operating Increase and 0.5% Hospital Levy
Page 15 of 42
Page 367 of 401
Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 3.50%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 280,000 280,000 0 0.0%
City - General $1,518.39 $1,569.80 $51.42 3.4%
City - Urban Service Area $58.43 $57.35 -$1.08 (1.8)%
City- Capital/Hospital $21.61 $31.84 $10.23 47.4%
$1,598.43 $1,659.00 $60.57 3.8%
Annual Monthly
Total City Increase $60.57 $5.05
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $1,746.34 $1,867.01 $120.68 6.9%
Region-Waste $167.62 $163.29 -$4.33 (2.6)%
Region- Transit $273.39 $288.93 $15.55 5.7%
$2,187.35 $2,319.24 $131.89 6.0%
Annual Monthly
Total Region Increase $131.89 $10.99
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $1,598.43 $1,659.00 $60.57 3.8%
Total Region Taxes $2,187.35 $2,319.24 $131.89 6.0%
Total Education Taxes $428.40 $428.40 $0.00 0.0%
Total Taxes $4,214.18 $4,406.64 $192.46 4.6%
Annual Monthly % of
increase
Total City Increase $60.57 $5.05 31.5%
Total Region Increase $131.89 $10.99 68.5%
Total City and Region Increase $192.46 $16.04 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
3.5% Operating Increase and 0.5% Hospital Levy
$280,000 residentially assessed home inside the Urban Service Area
Mayors Recommendation - Impact on Taxes
Page 16 of 42
Page 368 of 401
Attachment 1 - 2024 Tax Levy Budget - Mayor's Recommendation F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 3.50%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 500,000 500,000 0 0.0%
City - General $2,711.41 $2,803.22 $91.81 3.4%
City - Urban Service Area $104.35 $102.42 -$1.93 (1.8)%
City- Capital/Hospital $38.59 $56.87 $18.28 47.4%
$2,854.34 $2,962.50 $108.16 3.8%
Annual Monthly
Total City Increase $108.16 $9.01
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $3,118.46 $3,333.96 $215.50 6.9%
Region-Waste $299.33 $291.59 -$7.74 (2.6)%
Region- Transit $488.19 $515.95 $27.76 5.7%
$3,905.98 $4,141.49 $235.52 6.0%
Annual Monthly
Total Region Increase $235.52 $19.63
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $2,854.34 $2,962.50 $108.16 3.8%
Total Region Taxes $3,905.98 $4,141.49 $235.52 6.0%
Total Education Taxes*$765.00 $765.00 $0.00 0.0%
Total Taxes $7,525.32 $7,869.00 $343.68 4.6%
Annual Monthly % of
increase
Total City Increase $108.16 $9.01 31.5%
Total Region Increase $235.52 $19.63 68.5%
Total City and Region Increase $343.68 $28.64 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Mayors Recommendation - Impact on Taxes
3.5% Operating Increase and 0.5% Hospital Levy
$500,000 residentially assessed home inside the Urban Service Area
Page 17 of 42
Page 369 of 401
Attachment 2 - Use of Reserve Funding F-2024-07
January 23, 2024
Reserve Name Reserve
Type
Reserve
Number
2024
Budgeted
Use
Notes
Capital - General Unallocated CSPR 1 55,000 To cover one time cost of Non-Core Asset
Repository
Total Capital Special Purpose Reserve Use Proposed 55,000
Strategic Initiatives SPR 323 175,716
To cover 2 labourers, salary and benefits as well
as $20,000 in support for Social Services
Project Level-Up
Waste Management Taxation
Stabilization SPR 230 150,000 To cover any Waste Management Write-Offs
that exceed Supplementals during the year.
Doctor Recruitment SPR 294 200,000 To partially mitigate Region "true up"
Wastewater charges
Budget to be Transferred to future
years SPR 319 50,000 To cover remainder of Municipal Works Service
Review costs
Budget to be Transferred to future
years SPR 319 95,000 To cover one time cost of Non-Core Asset
Repository
Planning Studies SPR 257 100,000 To cover 2024 Planning Studies budget
Municipal Heritage Committee SPR 164 35,000 To cover cost of a Municipal Heritage
Consultant
City Wide CIP SPR 253 100,000 To cover estimated Brownfields CIP costs
Lundy's Lane CIP SPR 335 20,000 To cover estimated Lundy's Lane CIP costs
Downtown CIP SPR 229 50,000 To cover estimated Downtown CIP costs
Historic Drummondville CIP SPR 254 90,000 To cover estimated Historic Drummondville CIP
costs
City Wide CIP SPR 253 12,000 To cover estimated Gateway CIP costs
Internal Service Review SPR 233 40,000 To partially cover Municipal Works Service
Review costs
Total Special Purpose Reserve Use Proposed 1,117,716
2024 Draft tax Levy Budget - Use of Reserve Funding
Page 18 of 42Page 370 of 401
Attachment 2 - Use of Reserve Funding F-2024-07
January 23, 2024
Reserve Name Reserve
Type
Reserve
Number
2024
Budgeted
Use
Notes
Niagara Tunnel - Community
Improvement DRF 400179 25,000 To cover budgeted New Year's Eve costs
OLG DRF 400231 2,520,000 To cover 2024 Casino Policing Unit costs
OLG DRF 400231 282,899 To cover Airport Capital Request
OLG DRF 400231 350,000 To cover partial Social Service Costs
OLG DRF 400231 700,000 To cover NF Innovation Hub costs for 2024
Falls Management Corporation/
Visitor Transportation System DRF 400212 679,602 To offset WEGO costs to August 12, 2024
(contract end date)
Building Permit Stabilization ORF 400258 4,080,647 To cover projected Building Department costs
for 2024
8,638,148
Legend:
SPR = Special Purpose Reserve
ORF = Obligatory Reserve Fund
DRF = Discretionary Reserve Fund
Page 19 of 42Page 371 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 23, 2024
Per Mayoral Directive MD-2023-01 the CAO and Treasurer have drafted the 2024 Tax Levy
Supported Budget with the following outcomes:
Item Amount Levy
Impact
2023 Council Deferred Items:
50% of 2023 Fleet Increase 773,801 0.90%
50% of 2023 Debt Placeholders 334,093 0.39%
Total 2023 Deferrals 1,107,894 1.29%
Add: 2024 Proposed Deficit 4,231,402 4.91%
Total Operating Deficit/Levy Impact 5,339,296 6.20%
Recommended Revenue Increases and Expense Reductions:
Increase in Planning User Fees (100,000)(0.12)%
Increase in Clerks Licencing Fees (20,000)(0.02)%
Increase in Marriage Ceremony Fees (30,000)(0.03)%
Increase in Penalty and Interest (90,000)(0.10)%
Increase in Investment Income (75,000)(0.09)%
Decrease Library increase to 3.5%(50,102)(0.06)%
Decrease St. John Ambulance Water Patrol to 3.3%(8,900)(0.01)%
Reduce Beautification to $225K (was $130K 2023, proposed
$300K 2024)(75,000)(0.09)%
Reduce Hosting Incentive (from $100K to $25K)(75,000)(0.09)%
Reduce Information Systems Budget (80,000)(0.09)%
Revised Operating Deficit/Levy Impact after savings 4,735,294 5.50%
Increase in Capital Levy 0 0.00%
NEW - Hospital Levy - defer to 2025 budget 0 0.00%
2024 Staff Prepared Tax Levy Budget
Page 20 of 42
Page 372 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban 89,546,440 83,821,935 5,724,505 6.8%
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%
Taxation Hospital Levy 0 0 0 N/A
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 97,180,882 90,715,566 6,465,316 7.1%
Federal Grants 20,000 413,373 (393,373)(95.2%)
Provincial Grants 555,356 607,331 (51,975)(8.6%)
Grants 60,000 60,000 0 0.0%
Other Municipalities 0 6,846 (6,846)(100.0%)
Grants 635,356 1,087,550 (452,194)(41.6%)
Casino 14,000,000 14,000,000 0 0.0%
Donations 35,900 28,000 7,900 28.2%
Fines 50,500 15,500 35,000 225.8%
Investments 3,075,000 2,482,600 592,400 23.9%
Licences 411,156 390,986 20,170 5.2%
Other Revenue 6,610,000 8,073,897 (1,463,897)(18.1%)
Penalties and Interest 2,300,000 1,911,125 388,875 20.3%
Permits 15,000 2,000 13,000 650.0%
Provincial Offences Act 16,983 16,983 0 0.0%
Rents 425,932 424,856 1,076 0.3%
Sales 518,200 318,700 199,500 62.6%
Service Charges 15,000 10,000 5,000 50.0%
User Fees 4,889,260 4,186,865 702,395 16.8%
Miscellaneous Revenue 32,362,931 31,861,512 501,419 1.6%
From Capital SPR 55,000 90,000 (35,000)(38.9%)
From Special Purpose Reserves 1,117,716 696,609 421,107 60.5%
From Reserve Funds 8,638,147 7,015,915 1,622,232 23.1%
From Development Charges 2,121,297 2,054,878 66,419 3.2%
From Operating (Indirect Costs)928,968 603,035 325,933 54.0%
From Operating (Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
Internal Transfers 21,587,215 18,033,744 3,553,471 19.7%
TOTAL REVENUE 151,766,384 141,698,372 10,068,012 7.1%
Page 21 of 42
Page 373 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 54,418,062 50,952,136 3,465,926 6.8%
Employee Benefits Allocation 14,947,548 13,760,852 1,186,696 8.6%
Overtime 1,893,200 2,113,100 (219,900)(10.4%)
Labour and Benefits 71,258,810 66,826,088 4,432,722 6.6%
Materials 11,218,743 9,493,966 1,724,777 18.2%
Professional Development 397,840 353,750 44,090 12.5%
Advertising/News Release 209,000 208,000 1,000 0.5%
Insurance Premiums 1,975,658 1,711,450 264,208 15.4%
Conferences/Conventions 278,810 216,405 62,405 28.8%
Goods for Resale 103,690 45,000 58,690 130.4%
Membership/Subscriptions 231,764 216,162 15,602 7.2%
Office Supplies 146,300 132,300 14,000 10.6%
Materials 14,561,805 12,377,033 2,184,772 17.7%
Electricity 2,395,700 2,464,200 (68,500)(2.8%)
Water 586,700 581,220 5,480 0.9%
Natural Gas 555,900 441,400 114,500 25.9%
Utilities 3,538,300 3,486,820 51,480 1.5%
Contracted Services*12,689,727 13,645,003 (955,276)(7.0%)
Snow Plowing 179,130 177,000 2,130 1.2%
Fees for Service 7,637,387 6,868,853 768,534 11.2%
Contracted Services 20,506,244 20,690,856 (184,612)(0.9%)
Rents and Financial Expenses 1,315,486 1,216,071 99,415 8.2%
External Transfers 4,885,256 5,523,848 (638,592)(11.6%)
Long Term Interest 2,160,986 2,396,731 (235,745)(9.8%)
Long Term Debt Principal 3,996,884 3,996,070 814 0.0%
Debt Charges 6,157,870 6,392,801 (234,931)(3.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as
corresponding $8,449,043 contracted services budget as this revenue is collected on behalf of the Region
and does not belong in the City's budget.
Page 22 of 42
Page 374 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES - continued
Internal Rent 7,893,239 6,767,815 1,125,424 16.6%
Indirect Costs 550,000 275,000 275,000 100.0%
To Capital/Capital SPR 8,974,775 7,327,119 1,647,656 22.5%
To CSPR (Debt Placeholder)1,007,092 334,093 672,999 201.4%
To CSPR (DC Debt Placeholder)646,390 578,899 67,491 11.7%
To Reserve Funds 10,235,917 9,580,917 655,000 6.8%
To Special Purpose Reserves 135,200 237,012 (101,812)(43.0%)
To Trust Fund 100,000 84,000 16,000 19.0%
Internal Transfers 29,542,613 25,184,855 4,357,758 17.3%
TOTAL EXPENSES 151,766,384 141,698,372 10,068,012 7.1%
Surplus/(Deficit)0 0 0
Page 23 of 42
Page 375 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 5.50%
City Hospital/Capital Levy Increase 0.00%Defer to 2025 budget
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 100,000 100,000 0 0.0%
City - General $542.28 $572.00 $29.72 5.5%
City - Urban Service Area $20.87 $20.48 -$0.39 (1.8)%
City- Capital/Hospital $7.72 $8.53 $0.81 10.5%
$570.87 $601.02 $30.15 5.3%
Annual Monthly
Total City Increase $30.15 $2.51
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $623.69 $666.79 $43.10 6.9%
Region-Waste $59.87 $58.32 -$1.55 (2.6)%
Region- Transit $97.64 $103.19 $5.55 5.7%
$781.20 $828.30 $47.10 6.0%
Annual Monthly
Total Region Increase $47.10 $3.93
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $570.87 $601.02 $30.15 5.3%
Total Region Taxes $781.20 $828.30 $47.10 6.0%
Total Education Taxes*$153.00 $153.00 $0.00 0.0%
Total Taxes $1,505.06 $1,582.31 $77.25 5.1%
Annual Monthly % of
increase
Total City Increase $30.15 $2.51 39.0%
Total Region Increase $47.10 $3.93 61.0%
Total City and Region Increase $77.25 $6.44 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Staff Prepared Levy Budget - Impact on Taxes
5.5% Operating Increase and 0.0% Hospital Levy
$100,000 residentially assessed home inside the Urban Service Area
Page 24 of 42
Page 376 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 5.50%
City Hospital/Capital Levy Increase 0.00%Defer to 2025 budget
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 280,000 280,000 0 0.0%
City - General $1,518.39 $1,601.61 $83.22 5.5%
City - Urban Service Area $58.43 $57.35 -$1.08 (1.8)%
City- Capital/Hospital $21.61 $23.88 $2.27 10.5%
$1,598.43 $1,682.84 $84.41 5.3%
Annual Monthly
Total City Increase $84.41 $7.03
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $1,746.34 $1,867.01 $120.68 6.9%
Region-Waste $167.62 $163.29 -$4.33 (2.6)%
Region- Transit $273.39 $288.93 $15.55 5.7%
$2,187.35 $2,319.24 $131.89 6.0%
Annual Monthly
Total Region Increase $131.89 $10.99
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $1,598.43 $1,682.84 $84.41 5.3%
Total Region Taxes $2,187.35 $2,319.24 $131.89 6.0%
Total Education Taxes*$428.40 $428.40 $0.00 0.0%
Total Taxes $4,214.18 $4,430.48 $216.30 5.1%
Annual Monthly % of
increase
Total City Increase $84.41 $7.03 39.0%
Total Region Increase $131.89 $10.99 61.0%
Total City and Region Increase $216.30 $18.03 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Staff Prepared Levy Budget - Impact on Taxes
5.5% Operating Increase and 0.0% Hospital Levy
$280,000 residentially assessed home inside the Urban Service Area
Page 25 of 42
Page 377 of 401
Attachment 3 - 2024 Staff Prepared Tax Levy Budget F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 5.50%
City Hospital/Capital Levy Increase 0.00%Defer to 2025 budget
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 500,000 500,000 0 0.0%
City - General $2,711.41 $2,860.01 $148.60 5.5%
City - Urban Service Area $104.35 $102.42 -$1.93 (1.8)%
City- Capital/Hospital $38.59 $42.65 $4.06 10.5%
$2,854.34 $3,005.08 $150.74 5.3%
Annual Monthly
Total City Increase $150.74 $12.56
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $3,118.46 $3,333.96 $215.50 6.9%
Region-Waste $299.33 $291.59 -$7.74 (2.6)%
Region- Transit $488.19 $515.95 $27.76 5.7%
$3,905.98 $4,141.49 $235.52 6.0%
Annual Monthly
Total Region Increase $235.52 $19.63
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $2,854.34 $3,005.08 $150.74 5.3%
Total Region Taxes $3,905.98 $4,141.49 $235.52 6.0%
Total Education Taxes*$765.00 $765.00 $0.00 0.0%
Total Taxes $7,525.32 $7,911.57 $386.26 5.1%
Annual Monthly % of
increase
Total City Increase $150.74 $12.56 39.0%
Total Region Increase $235.52 $19.63 61.0%
Total City and Region Increase $386.26 $32.19 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Staff Prepared Levy Budget - Impact on Taxes
5.5% Operating Increase and 0.0% Hospital Levy
$500,000 residentially assessed home inside the Urban Service Area
Page 26 of 42
Page 378 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 23, 2024
Comparison to Mayor's Recommendation:
This option adds back the remaining $260,000 (0.30%) of 2024 debt placeholders and allows
the full 2023 fleet replacement reserve increase to be funded $773,801 (0.90%) reducing the deferred
items from 2.0% to 0.80%.
Item Amount Levy
Impact
2023 Council Deferred Items:
50% of 2023 Fleet Increase 773,801 0.90%
50% of 2023 Debt Placeholders 334,093 0.39%
Total 2023 Deferrals 1,107,894 1.29%
Add: 2024 Proposed Deficit 4,231,402 4.91%
Total Operating Deficit/Levy Impact 5,339,296 6.20%
Recommended Revenue Increases and Expense Reductions:
Increase in Planning User Fees (100,000)(0.12)%
Increase in Clerks Licencing Fees (20,000)(0.02)%
Increase in Marriage Ceremony Fees (30,000)(0.03)%
Inrease in Penalty and Interest (90,000)(0.10)%
Increase in Investment Income (75,000)(0.09)%
Decrease Library increase to 3.5%(50,102)(0.06)%
Decrease St. John Ambulance Water Patrol to 3.3%(8,900)(0.01)%
Reduce Beautifcation to $225K (was $130K 2023, proposed $300K
2024)(75,000)(0.09)%
Reduce Hosting Incentive (from $100K to $25K)(75,000)(0.09)%
Reduce Information Systems Budget (80,000)(0.09)%
Revised Operating Deficit/Levy Impact after savings 4,735,294 5.50%
Potential Deferral Options (not true decreases):
Defer 100% of 2024 Fleet Replacement Increase (686,029)(0.80)%
Revised Operating Deficit/Levy Impact after deferals 4,049,265 4.70%
Increase in Capital Levy 0 0.00%
NEW - Hospital Levy - Phase in over 3 years:
2024 - 0.5% / 2025 - 0.5% / 2026 - 0.5%430,513 0.50%
Risks with above options:
2024 Budget Option #1
The deferal options equate to a deferal of 0.8%. If Council gives guidance of 3.5% again for the
2025 budget, taking the known deferrals into account the true guidance then is only 2.7%.
Page 27 of 42
Page 379 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban 88,860,410 83,821,935 5,038,475 6.0%
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%
Taxation Hospital Levy 430,513 0 430,513 N/A
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 96,925,365 90,715,566 6,209,799 6.8%
Federal Grants 20,000 413,373 (393,373)(95.2%)
Provincial Grants 555,356 607,331 (51,975)(8.6%)
Grants 60,000 60,000 0 0.0%
Other Municipalities 0 6,846 (6,846)(100.0%)
Grants 635,356 1,087,550 (452,194)(41.6%)
Casino 14,000,000 14,000,000 0 0.0%
Donations 35,900 28,000 7,900 28.2%
Fines 50,500 15,500 35,000 225.8%
Investments 3,075,000 2,482,600 592,400 23.9%
Licences 411,156 390,986 20,170 5.2%
Other Revenue 6,610,000 8,073,897 (1,463,897)(18.1%)
Penalties and Interest 2,300,000 1,911,125 388,875 20.3%
Permits 15,000 2,000 13,000 650.0%
Provincial Offences Act 16,983 16,983 0 0.0%
Rents 425,932 424,856 1,076 0.3%
Sales 518,200 318,700 199,500 62.6%
Service Charges 15,000 10,000 5,000 50.0%
User Fees 4,889,260 4,186,865 702,395 16.8%
Miscellaneous Revenue 32,362,931 31,861,512 501,419 1.6%
From Capital SPR 55,000 90,000 (35,000)(38.9%)
From Special Purpose Reserves 1,117,716 696,609 421,107 60.5%
From Reserve Funds 8,638,148 7,015,915 1,622,233 23.1%
From Development Charges 2,121,297 2,054,878 66,419 3.2%
From Operating (Indirect Costs)928,968 603,035 325,933 54.0%
From Operating (Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
Internal Transfers 21,587,216 18,033,744 3,553,472 19.7%
TOTAL REVENUE 151,510,868 141,698,372 9,812,496 6.9%
Page 28 of 42
Page 380 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 54,418,062 50,952,136 3,465,926 6.8%
Employee Benefits Allocation 14,947,548 13,760,852 1,186,696 8.6%
Overtime 1,893,200 2,113,100 (219,900)(10.4%)
Labour and Benefits 71,258,810 66,826,088 4,432,722 6.6%
Materials 11,218,743 9,493,966 1,724,777 18.2%
Professional Development 397,840 353,750 44,090 12.5%
Advertising/News Release 209,000 208,000 1,000 0.5%
Insurance Premiums 1,975,658 1,711,450 264,208 15.4%
Conferences/Conventions 278,810 216,405 62,405 28.8%
Goods for Resale 103,690 45,000 58,690 130.4%
Membership/Subscriptions 231,764 216,162 15,602 7.2%
Office Supplies 146,300 132,300 14,000 10.6%
Materials 14,561,805 12,377,033 2,184,772 17.7%
Electricity 2,395,700 2,464,200 (68,500)(2.8%)
Water 586,700 581,220 5,480 0.9%
Natural Gas 555,900 441,400 114,500 25.9%
Utilities 3,538,300 3,486,820 51,480 1.5%
Contracted Services*12,689,727 13,645,003 (955,276)(7.0%)
Snow Plowing 179,130 177,000 2,130 1.2%
Fees for Service 7,637,387 6,868,853 768,534 11.2%
Contracted Services 20,506,244 20,690,856 (184,612)(0.9%)
Rents and Financial Expenses 1,315,486 1,216,071 99,415 8.2%
External Transfers 4,885,256 5,523,848 (638,592)(11.6%)
Long Term Interest 2,160,986 2,396,731 (235,745)(9.8%)
Long Term Debt Principal 3,996,884 3,996,070 814 0.0%
Debt Charges 6,157,870 6,392,801 (234,931)(3.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as
corresponding $8,449,043 contracted services budget as this revenue is collected on behalf of the Region
and does not belong in the City's budget.
Page 29 of 42
Page 381 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES - continued
Internal Rent 7,893,239 6,767,815 1,125,424 16.6%
Indirect Costs 550,000 275,000 275,000 100.0%
To Capital/Capital SPR 8,719,259 7,327,119 1,392,140 19.0%
To CSPR (Debt Placeholder)1,007,092 334,093 672,999 201.4%
To CSPR (DC Debt Placeholder)646,390 578,899 67,491 11.7%
To Reserve Funds 10,235,917 9,580,917 655,000 6.8%
To Special Purpose Reserves 135,200 237,012 (101,812)(43.0%)
To Trust Fund 100,000 84,000 16,000 19.0%
Internal Transfers 29,287,097 25,184,855 4,102,242 16.3%
TOTAL EXPENSES 151,510,868 141,698,372 9,812,496 6.9%
Surplus/(Deficit)0 0 0
Page 30 of 42
Page 382 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 4.70%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 100,000 100,000 0 0.0%
City - General $542.28 $567.47 $25.19 4.6%
City - Urban Service Area $20.87 $20.48 -$0.39 (1.8)%
City- Capital/Hospital $7.72 $11.37 $3.66 47.4%
$570.87 $599.33 $28.46 5.0%
Annual Monthly
Total City Increase $28.46 $2.37
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $623.69 $666.79 $43.10 6.9%
Region-Waste $59.87 $58.32 -$1.55 (2.6)%
Region- Transit $97.64 $103.19 $5.55 5.7%
$781.20 $828.30 $47.10 6.0%
Annual Monthly
Total Region Increase $47.10 $3.93
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $570.87 $599.33 $28.46 5.0%
Total Region Taxes $781.20 $828.30 $47.10 6.0%
Total Education Taxes*$153.00 $153.00 $0.00 0.0%
Total Taxes $1,505.06 $1,580.63 $75.56 5.0%
Annual Monthly % of
increase
Total City Increase $28.46 $2.37 37.7%
Total Region Increase $47.10 $3.93 62.3%
Total City and Region Increase $75.56 $6.30 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Budget Option #1 - Impact on Taxes
4.7% Operating Increase and 0.5% Hospital Levy
$100,000 residentially assessed home inside the Urban Service Area
Page 31 of 42
Page 383 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 4.70%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 280,000 280,000 0 0.0%
City - General $1,518.39 $1,588.92 $70.53 4.6%
City - Urban Service Area $58.43 $57.35 -$1.08 (1.8)%
City- Capital/Hospital $21.61 $31.84 $10.23 47.4%
$1,598.43 $1,678.12 $79.69 5.0%
Annual Monthly
Total City Increase $79.69 $6.64
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $1,746.34 $1,867.01 $120.68 6.9%
Region-Waste $167.62 $163.29 -$4.33 (2.6)%
Region- Transit $273.39 $288.93 $15.55 5.7%
$2,187.35 $2,319.24 $131.89 6.0%
Annual Monthly
Total Region Increase $131.89 $10.99
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $1,598.43 $1,678.12 $79.69 5.0%
Total Region Taxes $2,187.35 $2,319.24 $131.89 6.0%
Total Education Taxes*$428.40 $428.40 $0.00 0.0%
Total Taxes $4,214.18 $4,425.76 $211.58 5.0%
Annual Monthly % of
increase
Total City Increase $79.69 $6.64 37.7%
Total Region Increase $131.89 $10.99 62.3%
Total City and Region Increase $211.58 $17.63 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Budget Option #1 - Impact on Taxes
4.7% Operating Increase and 0.5% Hospital Levy
$280,000 residentially assessed home inside the Urban Service Area
Page 32 of 42
Page 384 of 401
Attachment 4 - 2024 Budget Option #1 F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 4.70%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 500,000 500,000 0 0.0%
City - General $2,711.41 $2,837.36 $125.95 4.6%
City - Urban Service Area $104.35 $102.42 -$1.93 (1.8)%
City- Capital/Hospital $38.59 $56.87 $18.28 47.4%
$2,854.34 $2,996.64 $142.30 5.0%
Annual Monthly
Total City Increase $142.30 $11.86
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $3,118.46 $3,333.96 $215.50 6.9%
Region-Waste $299.33 $291.59 -$7.74 (2.6)%
Region- Transit $488.19 $515.95 $27.76 5.7%
$3,905.98 $4,141.49 $235.52 6.0%
Annual Monthly
Total Region Increase $235.52 $19.63
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $2,854.34 $2,996.64 $142.30 5.0%
Total Region Taxes $3,905.98 $4,141.49 $235.52 6.0%
Total Education Taxes*$765.00 $765.00 $0.00 0.0%
Total Taxes $7,525.32 $7,903.13 $377.82 5.0%
Annual Monthly % of
increase
Total City Increase $142.30 $11.86 37.7%
Total Region Increase $235.52 $19.63 62.3%
Total City and Region Increase $377.82 $31.48 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Budget Option #1 - Impact on Taxes
4.7% Operating Increase and 0.5% Hospital Levy
$500,000 residentially assessed home inside the Urban Service Area
Page 33 of 42
Page 385 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 23, 2024
Comparison to Mayor's Recommendation:
This option adds back the remaining $260,000 (0.30%) of 2024 debt placeholders
reducing the deferred items from 2.0% to 1.7%.
Item Amount Levy
Impact
2023 Council Deferred Items:
50% of 2023 Fleet Increase 773,801 0.90%
50% of 2023 Debt Placeholders 334,093 0.39%
Total 2023 Deferrals 1,107,894 1.29%
Add: 2024 Proposed Deficit 4,231,402 4.91%
Total Operating Deficit/Levy Impact 5,339,296 6.20%
Recommended Revenue Increases and Expense Reductions:
Increase in Planning User Fees (100,000)(0.12)%
Increase in Clerks Licencing Fees (20,000)(0.02)%
Increase in Marriage Ceremony Fees (30,000)(0.03)%
Increase in Penalty and Interest (90,000)(0.10)%
Increase in Investment Income (75,000)(0.09)%
Decrease Library increase to 3.5%(50,102)(0.06)%
Decrease St. John Ambulance Water Patrol to 3.3%(8,900)(0.01)%
Reduce Beautification to $225K (was $130K 2023, proposed
$300K 2024)(75,000)(0.09)%
Reduce Hosting Incentive (from $100K to $25K)(75,000)(0.09)%
Reduce Information Systems Budget (80,000)(0.09)%
Revised Operating Deficit/Levy Impact after savings 4,735,294 5.50%
Potential Deferral Options (not true decreases):
Continue to defer 50% of 2023 Fleet Replacement Increase (773,801)(0.90)%
Defer 100% of 2024 Fleet Replacement Increase (686,029)(0.80)%
Revised Operating Deficit/Levy Impact after deferrals 3,275,464 3.80%
Increase in Capital Levy 0 0.00%
NEW - Hospital Levy - Phase in over 3 years:
2024 - 0.5% / 2025 - 0.5% / 2026 - 0.5%430,513 0.50%
Risks with above options:
2024 Budget Option #2
The deferral options equate to a deferral of 1.7% (0.9% of deferrals from 2023 and 0.8% of items to
be deferred from 2024). If Council gives guidance of 3.5% again for the 2025 budget, taking the
known deferrals into account the true guidance then is only 1.8% which could be difficult to meet
unless the City experiences higher than average growth in assessment base.
Page 34 of 42
Page 386 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
REVENUES
Taxation City General/Urban 88,086,609 83,821,935 4,264,674 5.1%
Taxation Capital Levy 1,291,540 1,151,070 140,470 12.2%
Taxation Hospital Levy 430,513 0 430,513 N/A
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,550,000)(1,550,000)0 0.0%
Taxation Other Charges 350 1,150 (800)(69.6%)
Payment in Lieu of Taxation 7,892,552 7,291,411 601,141 8.2%
Taxation 96,151,564 90,715,566 5,435,998 6.0%
Federal Grants 20,000 413,373 (393,373)(95.2%)
Provincial Grants 555,356 607,331 (51,975)(8.6%)
Grants 60,000 60,000 0 0.0%
Other Municipalities 0 6,846 (6,846)(100.0%)
Grants 635,356 1,087,550 (452,194)(41.6%)
Casino 14,000,000 14,000,000 0 0.0%
Donations 35,900 28,000 7,900 28.2%
Fines 50,500 15,500 35,000 225.8%
Investments 3,075,000 2,482,600 592,400 23.9%
Licences 411,156 390,986 20,170 5.2%
Other Revenue 6,610,000 8,073,897 (1,463,897)(18.1%)
Penalties and Interest 2,300,000 1,911,125 388,875 20.3%
Permits 15,000 2,000 13,000 650.0%
Provincial Offences Act 16,983 16,983 0 0.0%
Rents 425,932 424,856 1,076 0.3%
Sales 518,200 318,700 199,500 62.6%
Service Charges 15,000 10,000 5,000 50.0%
User Fees 4,889,260 4,186,865 702,395 16.8%
Miscellaneous Revenue 32,362,931 31,861,512 501,419 1.6%
From Capital SPR 55,000 90,000 (35,000)(38.9%)
From Special Purpose Reserves 1,117,716 696,609 421,107 60.5%
From Reserve Funds 8,638,148 7,015,915 1,622,233 23.1%
From Development Charges 2,121,297 2,054,878 66,419 3.2%
From Operating (Indirect Costs)928,968 603,035 325,933 54.0%
From Operating (Internal Rent)8,726,087 7,573,307 1,152,780 15.2%
Internal Transfers 21,587,216 18,033,744 3,553,472 19.7%
TOTAL REVENUE 150,737,067 141,698,372 9,038,695 6.4%
Page 35 of 42
Page 387 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES
Labour 54,418,062 50,952,136 3,465,926 6.8%
Employee Benefits Allocation 14,947,548 13,760,852 1,186,696 8.6%
Overtime 1,893,200 2,113,100 (219,900)(10.4%)
Labour and Benefits 71,258,810 66,826,088 4,432,722 6.6%
Materials 11,218,743 9,493,966 1,724,777 18.2%
Professional Development 397,840 353,750 44,090 12.5%
Advertising/News Release 209,000 208,000 1,000 0.5%
Insurance Premiums 1,975,658 1,711,450 264,208 15.4%
Conferences/Conventions 278,810 216,405 62,405 28.8%
Goods for Resale 103,690 45,000 58,690 130.4%
Membership/Subscriptions 231,764 216,162 15,602 7.2%
Office Supplies 146,300 132,300 14,000 10.6%
Materials 14,561,805 12,377,033 2,184,772 17.7%
Electricity 2,395,700 2,464,200 (68,500)(2.8%)
Water 586,700 581,220 5,480 0.9%
Natural Gas 555,900 441,400 114,500 25.9%
Utilities 3,538,300 3,486,820 51,480 1.5%
Contracted Services*12,689,727 13,645,003 (955,276)(7.0%)
Snow Plowing 179,130 177,000 2,130 1.2%
Fees for Service 7,637,387 6,868,853 768,534 11.2%
Contracted Services 20,506,244 20,690,856 (184,612)(0.9%)
Rents and Financial Expenses 1,315,486 1,216,071 99,415 8.2%
External Transfers 4,885,256 5,523,848 (638,592)(11.6%)
Long Term Interest 2,160,986 2,396,731 (235,745)(9.8%)
Long Term Debt Principal 3,996,884 3,996,070 814 0.0%
Debt Charges 6,157,870 6,392,801 (234,931)(3.7%)
*Waste Management Taxation Revenue budget of $8,449,043 removed from 2023 budget as well as
corresponding $8,449,043 contracted services budget as this revenue is collected on behalf of the Region
and does not belong in the City's budget.
Page 36 of 42
Page 388 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 23, 2024
TAX SUPPORTED OPERATING FUND
2024 Budget to 2023 Budget Comparison
Budget Budget Increase/
(Decrease)
Increase/
(Decrease)
2024 2023 $%
EXPENSES - continued
Internal Rent 7,893,239 6,767,815 1,125,424 16.6%
Indirect Costs 550,000 275,000 275,000 100.0%
To Capital/Capital SPR 7,945,458 7,327,119 618,339 8.4%
To CSPR (Debt Placeholder)1,007,092 334,093 672,999 201.4%
To CSPR (DC Debt Placeholder)646,390 578,899 67,491 11.7%
To Reserve Funds 10,235,917 9,580,917 655,000 6.8%
To Special Purpose Reserves 135,200 237,012 (101,812)(43.0%)
To Trust Fund 100,000 84,000 16,000 19.0%
Internal Transfers 28,513,296 25,184,855 3,328,441 13.2%
TOTAL EXPENSES 150,737,067 141,698,372 9,038,695 6.4%
Surplus/(Deficit)0 0 0
Page 37 of 42
Page 389 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 3.80%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 100,000 100,000 0 0.0%
City - General $542.28 $562.36 $20.08 3.7%
City - Urban Service Area $20.87 $20.48 -$0.39 (1.8)%
City- Capital/Hospital $7.72 $11.37 $3.66 47.4%
$570.87 $594.22 $23.35 4.1%
Annual Monthly
Total City Increase $23.35 $1.95
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $623.69 $666.79 $43.10 6.9%
Region-Waste $59.87 $58.32 -$1.55 (2.6)%
Region- Transit $97.64 $103.19 $5.55 5.7%
$781.20 $828.30 $47.10 6.0%
Annual Monthly
Total Region Increase $47.10 $3.93
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $570.87 $594.22 $23.35 4.1%
Total Region Taxes $781.20 $828.30 $47.10 6.0%
Total Education Taxes*$153.00 $153.00 $0.00 0.0%
Total Taxes $1,505.06 $1,575.52 $70.45 4.7%
Annual Monthly % of
increase
Total City Increase $23.35 $1.95 33.1%
Total Region Increase $47.10 $3.93 66.9%
Total City and Region Increase $70.45 $5.87 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Budget Option #2 - Impact on Taxes
3.8% Operating Increase and 0.5% Hospital Levy
$100,000 residentially assessed home inside the Urban Service Area
Page 38 of 42
Page 390 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 3.80%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 280,000 280,000 0 0.0%
City - General $1,518.39 $1,574.61 $56.22 3.7%
City - Urban Service Area $58.43 $57.35 -$1.08 (1.8)%
City- Capital/Hospital $21.61 $31.84 $10.23 47.4%
$1,598.43 $1,663.81 $65.38 4.1%
Annual Monthly
Total City Increase $65.38 $5.45
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $1,746.34 $1,867.01 $120.68 6.9%
Region-Waste $167.62 $163.29 -$4.33 (2.6)%
Region- Transit $273.39 $288.93 $15.55 5.7%
$2,187.35 $2,319.24 $131.89 6.0%
Annual Monthly
Total Region Increase $131.89 $10.99
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $1,598.43 $1,663.81 $65.38 4.1%
Total Region Taxes $2,187.35 $2,319.24 $131.89 6.0%
Total Education Taxes*$428.40 $428.40 $0.00 0.0%
Total Taxes $4,214.18 $4,411.45 $197.27 4.7%
Annual Monthly % of
increase
Total City Increase $65.38 $5.45 33.1%
Total Region Increase $131.89 $10.99 66.9%
Total City and Region Increase $197.27 $16.44 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Budget Option #2 - Impact on Taxes
3.8% Operating Increase and 0.5% Hospital Levy
$280,000 residentially assessed home inside the Urban Service Area
Page 39 of 42
Page 391 of 401
Attachment 5 - 2024 Budget Option #2 F-2024-07
January 24, 2024
Assumptions:
City Operating Levy Increase 3.80%
City Hospital/Capital Levy Increase 0.50%
Comparison of City Residential Tax Rates
Tax 2023 2024 $ Change % Change
Assessment 500,000 500,000 0 0.0%
City - General $2,711.41 $2,811.80 $100.40 3.7%
City - Urban Service Area $104.35 $102.42 -$1.93 (1.8)%
City- Capital/Hospital $38.59 $56.87 $18.28 47.4%
$2,854.34 $2,971.09 $116.75 4.1%
Annual Monthly
Total City Increase $116.75 $9.73
Comparison of Regional Residential Tax Rates
Tax 2023 2024 $ Change % Change
Region- General $3,118.46 $3,333.96 $215.50 6.9%
Region-Waste $299.33 $291.59 -$7.74 (2.6)%
Region- Transit $488.19 $515.95 $27.76 5.7%
$3,905.98 $4,141.49 $235.52 6.0%
Annual Monthly
Total Region Increase $235.52 $19.63
Comparison of Total Taxes
Tax 2023 2024 $ Change % Change
Total City Taxes $2,854.34 $2,971.09 $116.75 4.1%
Total Region Taxes $3,905.98 $4,141.49 $235.52 6.0%
Total Education Taxes*$765.00 $765.00 $0.00 0.0%
Total Taxes $7,525.32 $7,877.58 $352.27 4.7%
Annual Monthly % of
increase
Total City Increase $116.75 $9.73 33.1%
Total Region Increase $235.52 $19.63 66.9%
Total City and Region Increase $352.27 $29.36 100.0%
* As of January 18, 2024 Education rates not set. Have used 2023 rates to
estimate total taxes.
Budget Option #2 - Impact on Taxes
3.8% Operating Increase and 0.5% Hospital Levy
$500,000 residentially assessed home inside the Urban Service Area
Page 40 of 42
Page 392 of 401
Attachment 6 - Hospital Funding Scenario F-2024-07
January 23, 2024
Tax levy base January 1, 2024 86,102,686
1.5%of the tax base 1,291,540
Estimated Growth per year 1%
Estimated Levy Increase per year 2%
Estimated Capital Levy Increase per year 1%
Year Estimated Hospital
Levy
1 2024 430,513 0.5%
2 2025 895,468 1.0%
3 2026 1,396,930 1.5%
4 2027 1,452,807
5 2028 1,510,919
6 2029 1,571,356
7 2030 1,634,210
8 2031 1,699,579
9 2032 1,767,562
10 2033 1,838,265
11 2034 1,911,795
12 2035 1,988,267
13 2036 2,067,798
14 2037 2,150,510
15 2038 2,236,530
16 2039 2,325,991
17 2040 2,419,031
18 2041 2,515,792
19 2042 2,616,424
20 2043 2,721,081
37,150,827
Special 20 Year Hospital Levy Estimate
Conservative estimate of total
collected after 20 years
Page 41 of 42
Page 393 of 401
Attachment 7 F-2024-07
January 23, 2024
2024 Recommendation - Boards & Commissions, Fee for Service, Grants and Honorariums
Organization 2023 2024
Requests
Variance
$
Variance
%
2024
Recommended
Variance
$
Variance
%
Levy
Impact
Boards and Commissions (contractual obligation)
NF Illumination Board 45,978 46,022 44 0.1%46,022 44 0.1%0.0%
Niagara District Airport Commission 190,014 195,770 5,756 3.0%195,770 5,756 3.0%0.0%
Niagara District Airport Commission (Capital)*130,133 282,899 152,766 117.4%282,899 152,766 117.4%N/A
Boards (Council appointed)
NF Public Library Board 5,368,608 5,606,611 238,003 4.4%5,556,509 187,901 3.5%0.2%
Total Boards and Commissions 5,734,733 6,131,302 396,569 6.9%6,081,200 346,467 6.0%
Fee for Service
Animal Control Services 556,670 574,063 17,393 3.1%574,063 17,393 3.1%0.0%
Boy's & Girl's Club 211,149 211,149 0 0.0%211,149 0 0.0%0.0%
Downtown BIA
(Santa Claus Parade & Sparkle Awards)22,000 0 (22,000)(100.0%)0 (22,000)(100.0%)(0.0%)
Firemen's Park 31,950 33,250 1,300 4.1%33,250 1,300 4.1%0.0%
NF Art Gallery 28,000 28,000 0 0.0%28,000 0 0.0%0.0%
NF Concert Band 3,600 3,600 0 0.0%3,600 0 0.0%0.0%
NF Innovation Hub 274,626 700,000 425,374 154.9%700,000 425,374 154.9%N/A
Total Fee for Service 1,127,995 1,550,062 422,067 37.4%1,550,062 422,067 37.4%
Grants
ONE Foundation (Niagara Health)200,000 0 (200,000)(100.0%)0 (200,000)(100.0%)(0.2%)
St. John Ambulance - Water Patrol 32,900 42,900 10,000 30.4%34,000 1,100 3.3%0.0%
Social Service Related Grants
Pathstone Foundation 20,000 20,000 0 0.0%20,000 0 0.0%0.0%
Project Share 298,400 298,400 0 0.0%298,400 0 0.0%0.0%
Women's Place 19,350 19,350 0 0.0%19,350 0 0.0%0.0%
YWCA 51,333 56,466 5,133 10.0%51,333 0 0.0%0.0%
Total Grants 621,983 437,116 (184,867) (59.6%)423,083 (198,900)(32.0%)
Honorarium
Town Crier (request based on 4 events at $250 per)375 1,000 625 166.7%1,000 625 166.7%0.0%
Total Honorariums 375 1,000 625 166.7%1,000 625 166.7%
GRAND TOTAL 7,485,086 8,119,480 634,394 8.5%8,055,345 570,259 7.6%
Less one time MRI funding by OLG reserve (200,000) 0 200,000 (100.0%)0 200,000 (100.0%)
Less Airport Capital funded by OLG reserve (130,133) (478,669)(348,536)267.8%(282,899)(152,766)117.4%
Less NFRIH funded by OLG reserve (274,626) (274,626)0 0.0%(700,000) (425,374)154.9%
Total amount to be funded by tax levy 6,880,327 7,366,185 485,858 7.1%7,072,446 192,119 2.8%0.2%Page 42 of 42Page 394 of 401
1
The Niagara Falls Shadow Council
An Independent Social Counseling Organization
"Holding Governments Accountable"
Lady Justice
Do not redact the contents of this document
This document can be freely distributed
Comments #01-23-2024-01
Monday, January 22, 2024
Comments for the January 23 2024 Council Meeting Agenda
F-2024-07 (Report added) Mayor's Proposed Draft 2024 Tax Levy
Supported Budget
Council,
I noticed in the Budget report the following;
The establishment has yet again treated us to the much anticipated, "let's say 10% levy
increase and reduce it down so we all look good report".
Our illustrious CAO preaches solving the problem at the core saves us money in the end,
or not. He was very uncertain of himself, not very inspiring, so why does this council not
direct resources to the affordable housing solution?
Did he not just say it cost taxpayers $4000 to deal with one homeless person during the
Jan 16 meeting?
It looks like you're just turning your back on the affordability problem.
You have done it from the first day you started your jobs and have been doing it for 434
days straight. So much for campaign promises, or shall they be referred to as lies.
Now you have actually managed to escalate your disregard to a reduction in services.
Comments from Councilor Strange of converting the Library into a homeless/affordable
Page 395 of 401
2
housing shelter don't help your cause either.
In my opinion, that idea has got to be the stupidest spoken by a councilor to date.
And thankfully he got shut down by the library staff, looks good on him, what was he
thinking?
That would increase the budget and frustrated a valuable community service which is
funded by the budget.
Well, it looks like the Mayor finally got his final hospital wish, a generational levy of $2
million dollars each year.
Does that include a yearly community celebration party in the hospital paid parking lot.
So now that his agenda in life is accomplished, does that mean we will not have to be
burdened by his financial inspirations in the 2026 budget?
Please don't name it after him.
Do the other cities that will be using the hospital also have their own generational levy?
Hospital levy, transit levy, what's next, all these so-called cost saving schemes are
backfiring.
Lori is no doubt going to point out the massive imbalance in the cost of the hospital to
Niagara Falls taxpayers, and rightfully so.
No other councilor is either smart enough or brave enough to do so.
This council has added more of a levy burden to the taxpayer than any other I can recall.
Perhaps if that type of dedication was directed to affordable housing solutions, the
mysterious 4500 Park Street affordable housing project would have a foundation right
now. There would be cranes in the downtown, instead it is still just a $2 million dollar
hole in the ground mistake.
Here are some numbers to think about, solve the affordability solution with some
development that is going to be realized.
You may be doing your job, but you're not doing it very well.
Also, I noticed that you're funding the Innovation hub, and they are associated to the
Niagara Falls University. I have been hearing stories that the University does not support
the needs of their students such as helping with accommodations etc.
Page 396 of 401
3
Student arriving at the airport with no support from the University.
I would be cautious to use budget money to support an alleged unscrupulous private
corporation.
The Niagara Falls University is not the same as Brock University.
City of Niagara Falls
Affordable Housing updated Report
434 Days
Every day, Council Members (as of the beginning of your term, November 15, 2022)
Every day that brings us closer to October 26, 2026 (the end of your term in office),
Every day that no affordable housing is created by this Council is one more failure,
434 days Council Members,
434 failures ...
Page 397 of 401
4
Mayor Diodati comments concerning Development Downtown
updated Report
753 Days
Council,
[1] On December 31, 2021, a Niagara Falls Review news article was published, with
Mayor Jim Diodati stating:
[2] "You’re going to start to see high-rises, residential apartments, and condos being built
in our downtown." "You're going to start to see cranes in downtown."
[3] "That’s what’s missing downtown." "You need people to live there, then you’ll need
a grocery store for people to buy their food there."
[4] It is important that the mayor chooses his words carefully. As a respected official and
representative of the City of Niagara Falls, making speculative statements may
mislead.
[5] As only time can verify if these statements were true or false, a report will be made
to council at each meeting to update the progress of the claim.
[6] It has been 753 days since Mayor Diodati made that claim, and it remains false.
[7] There are currently no high-rises, residential apartments, condos, cranes, or grocery
stores being built in our downtown.
[8] News article link
[9] (https://www.niagarafallsreview.ca/news/council/2021/12/31/announcement-for-
falls-downtown-university-could-come-this-spring-diodati.html)
Page 398 of 401
5
Page 399 of 401
6
Joedy Burdett
President of the Niagara Falls Shadow Council
Former 2022 Candidate for The Niagara Falls City
Council election.
Ontario Independent Designer (BCIN 38837)
Building Services, Plumbing-All Buildings, Small
Buildings
Owner Niagara Tinting
4480 Bridge Street, Niagara Falls, Ontario, L2E 2R7
(905) 353 8468
Niagara Falls Shadow Council.ca (TNFSC.ca)
The Niagara Falls Shadow Council is an Independent Social Counseling organization.
The Niagara Falls Shadow Council is not associated with The City of Niagara Falls.
Altering or redacting this document will be viewed as a violation of Section 2(b) of The Canadian
Charter of Rights.
Page 400 of 401
CITY OF NIAGARA FALLS
By-law No. 2024 - 015
A by-law to adopt, ratify and confirm the actions of the City Council at its meeting held on
the 23rd of January, 2024.
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 23rd day of January 2024
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 23rd day of January, 2024.
.............................................................. .............................................................
BILL MATSON, CITY CLERK JAMES M. DIODATI, MAYOR
Page 401 of 401