HomeMy WebLinkAbout01-21-2025
AGENDA
City Council Budget Meeting
4:00 PM - Tuesday, January 21, 2025
Council Chambers/Zoom App.
Page
1. CALL TO ORDER
2. IN CAMERA SESSION OF COUNCIL
2.1. In-Camera Resolution (added)
January 21, 2025 - Resolution to go In-Camera
4
3. ADOPTION OF MINUTES
3.1. Council Minutes of January 13, 2025 (Added)
City Council - 13 Jan 2025 - Minutes (DRAFT) - Pdf
5 - 6
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. CS-2025-07
2025 Budget Engagement Survey Results
It is recommended:
THAT Council RECEIVE report CS-2025-17, 2025 Budget
Engagement Survey Results as information.
CS-2025-07 (Finance) 2025 Budget Engagement Survey Results
- Pdf
7 - 33
5.2. CS-2025-01 (Operation Budget - Media version - added)
Staff Proposed 2025 Tax Levy Supported Budget - Variance
Analysis
CS-2025-01 (Finance) Staff Proposed 2025 Tax Levy Supported
Budget - Variance Analysis - Pdf
2025 OPERATING BUDGET - MEDIA
34 - 323
5.3. PRESENTATION - 2025 Operating Budget (presentation and
proposed amendments from Councillors added)
324 - 357
Page 1 of 430
Tiffany Clark, Director of Finance, to present the 2025 Operating
Budget to Council.
PRESENTATION - 2025 Levy Budget - FINAL
Proposed Amendments - Councillor Ruth-Ann Nieuwesteeg
Proposed Amendments - Councillor Lori Lococo
Proposed Amendments - Councillor Mona Patel
5.4. CS-2025-03
2025 Boards and Commissions, Fee for Service, Grants and
Honorariums Recommendations
CS-2025-03 (Finance) - 2025 Boards and Commissions, Fee for
Service, Grants and Honorariums Recommendations - Pdf
358 - 364
5.5. CS-2025-02
Mayor's Proposed 2025 Tax Levy Supported Budget
CS-2025-02 (Finance) Mayor's Proposed 2025 Tax Levy
Supported Budget - Pdf
365 - 398
6. COMMUNICATIONS AND COMMENTS OF THE CITY CLERK
The Communications section of the agenda is a set of items listed as
correspondence to Council that could be approved in one motion of
Council. If Staff feel that more than one recommendation is required,
the listed communications items will be grouped accordingly. The single
motion per recommendation, if required, will save time.
Prior to any motion being taken, a Councillor may request that one or
more of the items be lifted for discussion and considered separately.
6.1. Memo - to Chair and Members of the Library Board - 2025
Capital Budget
Attached is a memo to the Niagara Falls Library Board regarding
a revised version of their 2025 Capital Budget.
Recommendation: THAT Council APPROVE the Niagara Falls
Public Library's Capital Budget.
NF PUBLIC LIBRARY Final - Revised Capital budget -2025
399 - 427
6.2. Niagara Falls Innovation Hub - (Correspondence added)
Attached is a memo from the Director of Finance, Tiffany Clark, to
428 - 429
Page 2 of 430
Members of Council regarding the Niagara Falls Innovation Hub's
Financial Information.
01-21-2025 Niagara Falls Innovation Hub 2025 Budget
7. RATIFICATION OF IN-CAMERA
8. BY-LAWS
The City Clerk will advise of any additional by-laws or amendments to
the by-law listed for Council consideration.
2025-
012.
A by-law to adopt, ratify and confirm the actions of the City
Council at its meeting held on the 21st day of January, 2025.
By-law 2025-012 01 21 25 Confirming By-law
430
9. ADJOURNMENT
Page 3 of 430
The City of Niagara Falls, Ontario
Resolution
January 21, 2025
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 of the Municipal Act.
WHEREAS on January 21, 2025, Niagara Falls City Council will be holding Closed
Meetings as permitted under s. 239 (2) of the Municipal Act, namely;
(b) personal matters about an identifiable individual;
As well as permitted under s. 239 (3.1) of the Municipal Act, namely;
1. A meeting of council may be closed to the public if the meeting is held for the
purpose of educating or training the members.
2. At the meeting, no member discusses or otherwise deals with any matter in a
way that materially advances the business or decision-making of the council
THEREFORE BE IT RESOLVED that on January 14, 2025 Niagara Falls City Council will
go into a closed meeting to consider matters that fall under 239 (2) (b) personal matters
about an identifiable individual, as well as for educational materials related to the City’s
Operating Budget.
AND The Seal of the Corporation be hereto affixed.
WILLIAM G. MATSON JAMES M. DIODATI
CITY CLERK MAYOR
Page 4 of 430
MINUTES
City Council Meeting
1:00 PM - Monday, January 13, 2025
Council Chambers
The City Council Meeting of the City of Niagara Falls was called to order on Monday, January
13, 2025 at 1:18 PM, in Council Chambers, with the following members present:
COUNCIL
PRESENT:
Mayor Jim Diodati (arrived at 1:22 PM), Councillor Tony Baldinelli,
Councillor Chris Dabrowski, Councillor Lori Lococo, Councillor Ruth-Ann
Nieuwesteeg, Councillor Mona Patel, Councillor Mike Strange
COUNCIL
ABSENT: Councillor Wayne Campbell, Councillor Victor Pietrangelo
STAFF
PRESENT: Bill Matson, Heather Ruzylo
1. CALL TO ORDER
The City Council Meeting was called to order at 1:18 PM.
a) Appointing Chair to meeting.
Moved by Councillor Mona Patel
Seconded by Councillor Tony Baldinelli
THAT Council APPOINT Councillor Mike Strange to Chair the open meeting in
the absence of Mayor Diodati.
Carried Unanimously (Mayor Diodati was absent from vote).
2. IN CAMERA SESSION OF COUNCIL
2.1. In-Camera Resolution - January 13, 2025
Moved by Councillor Ruth-Ann Nieuwesteeg
Seconded by Councillor Mona Patel
THAT Council enter into an In-Camera meeting on Monday, January 13, 2025.
Carried Unanimously
Moved by Councillor Mona Patel
Seconded by Councillor Ruth-Ann Nieuwesteeg
THAT Council allow resident, Joedy Burdette, to address Council.
Carried Unanimously
a) Resident, Joedy Burdette
Page 1 of 2
Page 5 of 430
Joedy Burdette, of 4480 Bridge Street, addressed Council pertaining to In-
Camera records being sought.
Mayor Jim Diodati arrived at 1:22 PM and resumed as Chair of meeting.
Moved by Councillor Lori Lococo
Seconded by Councillor Ruth-Ann Nieuwesteeg
THAT Council give direction to staff to provide legal advice pertaining to the
resident's request.
Carried Unanimously
3. ADJOURNMENT
a) Adjournment
Moved by Councillor Tony Baldinelli
Seconded by Councillor Mona Patel
THAT Council ADJOURN the meeting at 1:25 PM.
Carried Unanimously
Mayor
City Clerk
Page 2 of 2
Page 6 of 430
CS-2025-07
Finance
Report
Report to: Mayor and Council
Date: January 21, 2025
Title: 2025 Budget Engagement Survey Results
Recommendation(s)
THAT Council RECEIVE report CS-2025-17, 2025 Budget Engagement Survey Results
as information.
Executive Summary
Staff launched the 2025 budget engagement campaign in September 2024 with the goal
of soliciting public input into budget priorities and providing information about the budget
process.
This report includes the results of the 2025 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. With limited
participation the survey cannot be relied upon as the only decision making tool.
Staff will continue to evaluate public engagement strategies for future campaigns.
Background
Consistent with prior years, and as outlined in report F-2024-26, 2025 Budget Timetable
and Budget Engagement Plan presented on July 3, 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 September to October 2024.
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 1,066 responses which is a slight decrease from the
previous year of 1,149 responses being received.
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The data collected through the engagement survey has been included as Attachment 1
– 2025 Budget Engagement Survey Results with Trends and Comparisons with
Previous Years.
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 46.3% (2024 Survey - 50.5%)
Economic Development – Maintain 46.5% (2024 Survey - 45.9%)
Facility Maintenance – Maintain 59.5% (2024 Survey - 65.4%)
Libraries – Maintain 44.7% (2024 Survey - 60.9%)
Parks and Trails – Maintain 56.5% (2024 Survey - 55.1%)
Pools and Splash Pads – Maintain 65.9% (2024 Survey - 65.4%)
Recreation Programming – Maintain 63.1% (2024 Survey - 58.8%)
Road Maintenance and Replacement – Increase 64.2% (2024 Survey - 65.2%)
Sports Facilities and Fields – Maintain 69.5% (2024 Survey - 67.1%)
Page 2 of 27
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Infrastructure and Other Priorities
Respondents ranked the following Infrastructure and Other Priorities for the next five (5)
years in highest (1) to lowest (11) priority:
Priority 2025 Survey 2024 Survey
1 Roads/Streets Roads and Bridges
2 Water, Sewer and Storm
Infrastructure Water, Sewer and Storm Infrastructure
3 Affordable Housing Affordable Housing
4
Funding to assist with
homelessness and drug
addiction
Energy Efficiency
5 Bridges Funding to assist with homelessness
and drug addiction
6 Fire Stations Park and Trail Development
7 Energy Efficiency Climate Change mitigation and
protection
8 Park and Trail Development Athletic Fields (soccer, baseball,
cricket)
9 Climate Change mitigation and
protection Arenas
10 Athletic Fields (soccer, baseball,
cricket)
11 Arenas
Setting the Tax Rate
Respondents were asked to consider how the City of Niagara Falls should set its taxes.
27.0% of respondents show support to keep tax increases as close to zero as
possible, even if it means reducing services (2024 Survey - 31.6%)
27.6% of respondents supported setting the tax rate to ensure our assets and
services are maintained (2024 Survey - 24.8%)
22.3% of respondents show support to set the tax rate to ensure our assets and
services are maintained plus invest in new services (2024 Survey - 22.1%)
23.2% of respondents support keeping taxes around the rate of inflation (2024
Survey - 21.5%)
Page 3 of 27
Page 9 of 430
Environmental Sustainability Projects (2025 Survey) - see 2024 below
Respondents ranked the following Environmental Sustainability Projects in highest (1) to
lowest (7) priority:
1. Invest in flood resiliency initiatives such as sewer separation, stormwater
management improvements, bioswales, and permeable pavement.
2. Increase resources towards maintenance of existing woodlots, naturalized areas,
urban forests and the planting of new trees.
3. Providing incentives to homeowners and builders to build more sustainably.
4. Increase the amount of spending on maintenance and construction of trails,
walkways and other active transportation amenities.
5. Performing energy audits and pursue building retrofits such as HVAC upgrades,
LED lighting, and motion sensors at our City run facilities.
6. Greening more fleet vehicles with hybrid of electric vehicles
7. Install more vehicle charging stations for public use
Environmentally Sustainable Practices (2024 Survey)
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
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.
Page 4 of 27
Page 10 of 430
7.7% (2024 Survey - 10%) favoured no user fees and as valuable services they
should be free of charge with the general taxpayer absorbing the entire cost
9.6% (2024 Survey - 16.9%) favoured the user of the service should pay 25%
and the general taxpayer the majority
26.1% (2024 Survey - 27.2%) favoured the user of the service should pay 50%
and the general taxpayer pay 50%
36.6% (2024 Survey - 25.9%) favoured the user of the pay the majority of the
cost of the service that they are using
20.0% (2024 Survey - 20.0%) favoured the user should pay all of the cost to
provide the service that they are using
Aging Facilities
Respondents were asked when it comes to aging facilities, such as pools, arenas, etc.
would you prefer to pay more to refurbish an existing facility or use that money to
enhance other facilities? (not asked in 2024 survey)
80% - Invest in improving another asset so that the City would have fewer, better-quality
assets at a more sustainable cost.
20% - Pay more to replace a facility with minimal features but at a much higher cost to
the taxpayer.
Operational Implications and Risk Analysis
With the 2025 budget engagement campaign and survey complete, staff will continue to
evaluate options and ideas for continued engagement and information-sharing for the
2026 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.
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.
Page 5 of 27
Page 11 of 430
Strategic Plan Pillars
Sustainability - Financial
Effectively managing the City’s financial resources to meet our current and future
obligations without relying on external funding sources or sacrificing our ability to deliver
essential services to our residents .
Contributor(s)
Dale Morton, Director Corporate Communications
List of Attachments
CS-2025-07 Attachment 1 - 2025 Budgt Engagement Survey Results with Trends and
Comparison with Previous Years
Written by:
Tiffany Clark, Director of Finance
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 07 Jan
2025
Shelley Darlington, General Manager of Corporate
Services
Approved
- 07 Jan
2025
Jason Burgess, CAO Approved
- 07 Jan
2025
Page 6 of 27
Page 12 of 430
Page 7 of 27Page 13 of 430
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. The level of
service can be increased or decreased by changes, such as reducing operating hours or
frequency of service. Increasing services would likely increase taxes, maintaining services
would result in inflationary increases, and decreasing service levels could reduce taxes.
Please tell us if the City should increase, decrease or maintain its budget investment in the
following programs and services:Page 8 of 27Page 14 of 430
2025: Programs & Services
We ...heard
increase maintain decrease
Cultural programs & facilitiesEconomic developmentFacility maintenanceLibrariesParks & trailsPools & splash padsRecreation programmingRoad maintenance & replacementSports facilities & fields0.0
10.0
20.0
30.0
40.0
50.0
60.0
70.0
Page 9 of 27Page 15 of 430
2023 Results
increase maintain decrease
Cultural Programs & FacilitiesEconomic DevelopmentFacility MaintenanceLibrariesParks & TrailsPools & Splash PadsRecreation ProgrammingRoad Maintenance & ReplacementSports Facilities & Fields0.0%
20.0%
40.0%
60.0%
80.0%Page 10 of 27Page 16 of 430
2024 Results
increase maintain decrease
Cultural programs & facilitiesEconomic developmentFacility maintenanceLibrariesParks & trailsPools & splash padsRecreation programmingRoad maintenance & replacementSports facilities & fields0.0
10.0
20.0
30.0
40.0
50.0
60.0
70.0
Page 11 of 27Page 17 of 430
Please rank your infrastructure/other priorities for the
next five years.
We ...asked
Infrastructure/Other Priorities
Page 12 of 27Page 18 of 430
Roads/streets#1
We ...heard
2025: Infrastructure/Other Priorities
Water, sewer & storm infrastructure#2
Affordable housing#3
Bridges
#4 Funding to assist with homelessness
& drug addition
#5
Fire stations#6
Energy efficiency#7
Park and trail development#8
Climate Change mitigation and protection#9
Athletic fields#10
Arenas#11
Page 13 of 27Page 19 of 430
2023 Roads/Streets#1
Water, Sewer & Storm Infrastructure#2
Energy Efficiency#3
Bridges#4
Climate Change Mitigation and Protection#5
Park and Trail Development#6
Fire Stations#7
Athletic Fields#8
Arenas#9
2024 Roads & bridges#1
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#9Page 14 of 27Page 20 of 430
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 15 of 27Page 21 of 430
Set the tax rate to ensure our
assets and services as well as
invest in new services.
22.3%
Keep tax increases as close to
zero as possible, even if this
means reducing services.
27%
Keep taxes around the
rate of inflation.
23.2%
Set the tax rate to ensure our assets
and services are maintained.
27.6%We ...heard
2025: Setting the Tax Rate
Page 16 of 27Page 22 of 430
2023
2024
Set the tax rate to ensure that
Niagara Falls can maintain our
assets and services as well as
invest in new services.
28%
Keep tax increases as close to
zero as possible, even if this
means reducing services.
32%
Keep taxes around the
rate of inflation.
15%
Set the tax rate to ensure our
assets and services are
maintained.
25%
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%Page 17 of 27Page 23 of 430
Please rank the following potential environmental
sustainability projects.
Environmentally Sustainable
Practices
We ...asked
Page 18 of 27Page 24 of 430
2025: Environmentally Sustainable
Practices
We ...heard
Invest in flood resiliency initiatives#1
Increase resources towards maintenance of
existing woodlots, naturalized areas, urban
forests and the planting of new trees
Providing incentives to homeowners and
builders to build more sustainably#3
Increase the amount of spending on
maintenance & construction of trails, walkways
& other active transportation amenities.
Performing energy audits and pursue building
retrofits such as HVAC upgrades, LED lighting,
and motion sensors at our City-run facilities
#5
#2
#4
Greening more fleet vehicles with hybrid
or electric vehicles#6
Install more vehicle charging stations for
public use
#7
Page 19 of 27Page 25 of 430
2024
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 20 of 27Page 26 of 430
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
Consistent with other municipalities, the City of Niagara Falls charges fees for various services. These
services add to the residents’ quality of life and the City’s overall attractiveness to current and
prospective residents.
Some examples of user fees include paying to use an ice rink, baseball diamond, or soccer field, attending
swimming lessons and other recreation programs, purchasing marriage or business licences, and
cemetery fees. In most cases, the cost associated with providing the service is significantly higher than
the user fee charged. As a result, the cost of providing the service that exceeds the user fee charged is
borne by all taxpayers through their property taxes.Page 21 of 27Page 27 of 430
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.
36.6%
The user of the service
should pay the majority of
the cost of the service that
they are using.
7.7%
The user of the service should
pay 50% of the cost of the
service, and the general property
taxpayer pay 50%.
20%
The user should pay all of
the cost to provide the
service that they are using.9.6%
26.1%
The user of the service should
pay 25% of the cost of the
service, and the general property
taxpayer the majority.
2025: User Fees
We ...heard
Page 22 of 27Page 28 of 430
2024
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.
15%
The user of the service
should pay the majority
of the cost of the service
that they are using.
36%The user of the service should
pay 50% of the cost of the
service, and the general property
taxpayer pay 50%.
21%
The user should pay all of
the cost to provide the
service that they are using.
13%
15%
The user of the service should
pay 25% of the cost of the
service, and the general property
taxpayer the majority.
2023
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. Page 23 of 27Page 29 of 430
What is your age range?
Age Range
We ...asked
Page 24 of 27Page 30 of 430
under 18 19-25 26-34 35-44 45-54 55-64 65-74 75+0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
2025: Age Range
We ...heard
Page 25 of 27Page 31 of 430
2023
under 18 19-25 26-34 35-44 45-54 55-64 65-74 75+0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
2024
under 18 19-25 26-34 35-44 45-54 55-64 65-74 75+0.0%
5.0%
10.0%
15.0%
20.0%
25.0%Page 26 of 27Page 32 of 430
Page 27 of 27Page 33 of 430
CS-2025-01
Finance
Report
Report to: Mayor and Council
Date: January 21, 2025
Title:
Staff Proposed 2025 Tax Levy Supported Budget - Variance
Analysis
Recommendation(s)
1. THAT Council RECEIVE report CS-2025-01 Staff Proposed 2025 Tax Levy
Supported Budget – Variance Analysis for information.
2. THAT Council APPROVE the 2024 budget reclassifications identified in
Attachment 8.
Executive Summary
This report provides a summary of the key changes in the 2025 budget in comparison to
the 2024 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 of
staff's budget requests.
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 remain close to 3.9% as
identified in report F-2024-28 on the August 13, 2024 agenda.
The City has heard significant feedback with regards to the service levels of City
in the areas of its overall appearance and cleanliness. The issues of
homelessness, mental health and addiction has placed significant strain on City
resources and has impacted the City’s overall appearance. The time attributed to
cleanups and other activities related to the challenges of homelessness, mental
health and addiction is steadily increasing. Staff have requested additional
resources in both bylaw and municipal works to address this issue. The request
in this budget is less than what is actually believed to be required however, to
balance affordability with service levels a reduced amount is being requested.
Page 1 of 94
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Information technology investment is required in order to maintain our systems in
a secure manner. This investment has an approximate budget impact of $1.2
million.
Moving to best practice finance approaches to avoid “kicking the can down the
road” which results in taxpayers paying more in the future. Some of these items
include:
o Fleet replacement reserve - the City will be required to fully fund the
asset management plan and will be required in the future to fully fund the
cost to maintain our fleet on an annual basis.
o Capital (Hospital) levy – By paying for the $30M 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. This approach also provides inter-generational equity that
both the generation that created the $30 million reserve and the
generation that will benefit from the hospital pay for the benefit.
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).
o 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.
Background
Staff was given the following guidance in August 2024 via report F-2024-28 "2025
Preliminary Budget Projection" that was carried with Councillor Lococo opposed and
Councillors Baldinelli, Campbell, Strange and Thomson absent from the vote:
THAT Council DIRECT staff to prepare budget options ranging from a 3.0% to
4.5% operating increase and a 1.0% capital levy increase during the 2025 budget
process.
This means that overall (operating levy + capital levy) the guidance given was for the
collective increase to be between 3.0% and 5.5% with the intent being 3.0% to 4.5%
operating levy increase and 1.0% capital levy increase.
This report shows a larger than directed increase, however that direction is guidance
and not the final determination. This report provides Council with more fulsome
Page 2 of 94
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information to inform their final decisions, with staff best advice for financial
sustainability.
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 to 7, 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 - MAYOR AND COUNCIL, COMMITTEES, BOARDS AND GRANT
SUMMARIES
Mayor and Councillors
1. External Transfers has decreased by $51,000 from $61,500 to $10,500 as the
$51,000 budget related to Council waivers has been transferred to the
"Interdepartmental Transfers" account.
Committees
2. User Fees has decreased by $28,000 or 15.1% from $186,000 to $158,000
mainly due to Committee of Adjustment user fee budget reducing by $35,000
from $185,000 to $150,000 as staff are expecting a decrease in user fees in
2025.
Boards
3. Fees for Service has increased by $184,615 or 3.0% mainly due to the Niagara
Falls Public Library increasing their Fee for Service grant by $183,641 or 3.3%
from $5,556,509 to $5,740,150.
Grants
4. External Transfers has increased by $200,000 or 27.7% from $923,083 to
$723,083 due to an increase in the doctor recruitment budget from $300,000 to
$500,000.
ATTACHMENT 3 - CAO (Chief Administrative Officer) DIVISION
SUMMARIES
Business Development Department
5. Provincial Grants have increased by $50,000 or 28% from $228,844 to
$178,844 due to an increase in the Small Business Centre grant.
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6. Other Revenue has decrease by $19,719 or 100% from $19,719 to $0 due to
the removal of an Ontario BIA Association grant in the Small Business Centre
that ended March 31, 2024.
7. From Special Purpose Reserves and Contracted Services have each
increased by $50,000 to reflect estimated spend on Tourism Strategies and
Initiatives to be funded by Municipal Accommodation Tax (MAT) SPR.
8. External Transfers has increased by $26,000 or 41.3% from $63,000 to $89,000
due to the increased grant funding of $50,000 noted in #5 above.
Chief Administrative Office Department
9. From Special Purpose Reserves has increased by $483,396 or 275% from
$175,716 to $659,112 due to the following:
Decrease of $16,604 in pilot program Level Up or Project Elevate (Report CAO-
2024-01) SPR Funding from $175,116 to $159,112
NEW line item of $500,000 funding from MAT SPR to cover Niagara Strategy
Initiatives which is offsetting the NEW budget line of $500,000 in Contracted
Services related to same.
Clerks Department
10. From Special Purpose Reserves has increased by $39,834 from $0 to $39,834
to cover anticipated election costs starting in fall 2025 with 4 months of a contract
for an Election Coordinator.
Fire Department
11. Labour, Benefits and Overtime has increased by $682,613 or 2.8% from
$24,543,790 to $25,226,403 due to the following reasons:
$230,000 labour increase plus $57,500 benefits increase in relation to two (2)
firefighters on sick leave, WSIB requiring the City to pay their wages.
$100,000 labour increase plus $295,500 benefits increase for recognition pay
increases and firefighters moving up classes (first class firefighter, second class
firefighter, etc.)
What should be noted is that an annual wage increase is NOT factored into this
increase. The contract issue for Fire is headed for arbitration, management’s last
offered a 3% increase plus other items. Staff have provided funding for this
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increase in another budget area. As such the actual increase is significantly
higher than the 2.8% increase noted.
12. WSIB has increased by $300,000 or 27.3% from $1,100,000 to $1,400,000 to
better reflect actual WSIB charges in the prior year.
Human Resource Department
13. From Special Purpose Reserves has increased by $225,000 from $0 to
$225,000 due to the addition of the following:
From Tax Rate Stabilization Reserve - One-time settlements funding ($150,000),
one time legal services ($75,000).
14. Labour has increased by $947,808 or 44.1% from $2,148,758 to $3,096,566 due
to estimated increase in firefighter wages, due to ongoing contract negotiations,
$150,000 for one-time settlements funded by SPRs as noted above in #13 as
well as $143,000 for two new positions:
HR Generalist
Payroll Analyst
15. Contracted Services has increased by $83,000 or 37.4% from $222,000 to
$305,000 mainly due to an increase of $75,000 for on time legal costs funded by
SPRs as noted in #13 above.
16. H&S Compliance has increased by $30,500 or 610% from $5,000 to $35,500
mainly due to items reclassified from materials for ergonomic assessments and
independent medical examinations ($20,500).
Transit Services
17. The following budget lines relating to WEGO service have been removed with the
City's WEGO service contract ending September 2024:
Other Revenue - contribution of $718,861 from Niagara Parks Commission
removed
From Reserve Funds - allocation of $679,602 from Falls Management Company
Reserve Fund removed
Materials - $50,000 budget for WEGO passes removed
Contracted Services - $1,348,463 budget for WEGO purchases service from
Niagara Transit Commission removed.
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18. WSIB has decreased by $40,000 or 61.5% from $65,000 to $25,000 to better
reflect prior year actuals.
ATTACHMENT 4 - CORPORATE SERVICES DIVISION SUMMARIES
Corporate Services Administration
19. Labour and Benefits has increased by $249,114 or 59.2% from $420,642 to
$669,756 largely due to the addition of labour and benefit costs totaling $231,933
for the following new positions:
Manager of Special Projects
Executive Assistant
Communication Department
20. Advertising has increased by $123,154 or 88% from $140,000 to $263,154 due
to an increased demand for advertising services by various departments.
21. Contracted Services has increased by $34,000 or 44.7% from $76,000 to
$110,000 due to the addition of $30,000 for Communications support to cover
any unexpected contract service items that come up as well as an additional
$5,000 for graphic design support.
Customer Service Department
22. Labour has increased by $796,291 in the Customer Service Department
responsibility with the addition of the following:
Increased levy funding of NU positions, Manager of Customer Service and two
(2) Supervisors of Customer Service - adding $140,083 in labour costs plus
associated benefits.
Three (3) full time Service Specialists adding $192,236 in labour costs plus
associated benefits.
10.6 Service Advisors budgeted for 9 months (anticipated to start Q2 2025)
adding $463,973 in labour costs plus associated benefits.
It's important to note the following in relation to Customer Service:
Although labour has increased specifically in the Customer Service responsibility
centre, it has decreased in various other responsibility centres with the
discontinuation of 12 positions. With Customer Service anticipated to go live Q3
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2025, these discontinued positions have been budgeted at 50% for 2025 and will
be fully removed in 2026. This removed $276,758 in labour costs plus associated
benefits, meaning the net customer service labour impact for 2025 is more
accurately $519,533 plus associated benefits.
In 2026 the City will need to realize the full salary costs of the three (3) NU staff
members, and the remaining three (3) months of costs of the Service Advisors
which will add a labour pressure of approximately $281,513 plus associated
benefits. This will be mostly offset by the removal of the remaining 50% of the
discontinued positions mentioned above which will remove $250,888 of labour
costs in 2026 plus associated benefits.
Procurement Department
23. Labour and Benefits overall has decreased by $76,046 or 6.6% from
$1,145,539 to $1,069,493 due to the removal of the Senior Manager of
Procurement position.
Information Services Department
24. From Special Purpose Reserves has increased by $326,336 from $0 to
$326,336 due to the addition of the following:
From Tax Rate Stabilization Reserve - $150,000 to cover on time offset of
software being discontinued in 2026
From HR Stabilization Reserve - $176,336 to fund a contract employee from
special purpose reserves.
25. Software Costs have increased by $1,183,500 or 39.4% from $3,004,750 to
$4,188,250 due to numerous factors including the final $330,000 added in for
annual ERP licensing and support costs, increased cyber security software costs
of $260,000, new customer service related software totaling $90,000, and a
variety of increases in existing software. 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.
Systems Support and Continuity
26. Other Municipalities has increased by $50,000 from $0 to $50,000 in
anticipation of funding to be received for shared services, Niagara Falls
supporting a neighbouring municipality's ERP system.
27. Labour and Benefits has increased by $317,230 from $0 to $317,230 with the
addition of the following new positions labour and benefit costs:
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Senior Manager of ERP Implementation and Continuity (100% levy funded)
Three (3) Systems Continuity Support Analysts (phasing in 50% levy, 50%
capital in 2025)
Legal Services Department
28. Labour and Benefits has decreased by $57,899 or 7.6% from $759,765 to
$701,866 due to the removal of the Assistant City Solicitor position which freed
up funds to add the following new positions and still decrease labour:
Articling Student
Two (2) Summer Students
Finance Department
29. Taxation City General/Urban Services and Capital Levy increased by
$1,475,113 or 1.6% from $89,505,601 to $90,980,714 due to the growth
recognized during 2024. Consistent with Council’s direction in 2021 the OLG
subsidy of $5,090,000 has been reduced by approximately 50% of the growth or
$690,000 down to $4,400,000. This explains the $690,000 increase in the
Transfers to Reserve Funds account. The City is slowly moving in the right
direction by removing its reliance on OLG funding in the tax levy budget.
30. The Ontario Municipal Partnership Fund (OMPF) grant in Provincial Grants has
been reduced by $43,350 or 15% consistent with prior years.
31. Investment Income has increased by $725,000 or 24.4% from $2,975,000 to
$3,700,000 to better reflect actual bank/investment interest earned. Staff have
intentionally kept the increase to only $725,000 in anticipation of interest rates
decreasing throughout 2025.
32. Other Revenue has increased by $4,461,844 or 94.8% due to the Municipal
Accommodation Tax (MAT) revenue budget increasing from $3,938,156 to
$8,400,00 in anticipation of increased revenues due to a change coming April
2025 from $2 per room night to $6 per night.
Other budget changes related to MAT include:
A transfer of $825,000 To Special Purpose Reserves. The City will use this
funding in various other responsibility centres as identified throughout this report
to cover MAT eligible expenses including labour and benefit costs in the tourist
areas related to enhanced service levels, Sport Tourism Rebate Program,
Municipal Enforcement labour support in the Tourism area and tourism related
studies and research.
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A transfer of $250,000 To Capital Special Purpose Reserves. The City will use
this funding for infrastructure projects in the Tourist areas.
Increase of $3,237,327 or 86.6% in External Transfers from $3,737,673 to
$6,975,000. This transfer is to the Niagara Falls Canada Hotel Association who
will use the MAT funding to pay for agreed to priority items such as Convention
Centre Support, Winter Festival of Lights, Fireworks, Sales Support, Events and
Destination Marketing.
The City is also retaining $350,000 as an administration fee which is an increase
of approximately $150,000 from the $200,485 admin fee that was budgeted in
2024.
33. Penalties and Interest have increased by $210,000 or 9.1% to reflect increased
penalties collected as a result of taxes receivable being higher than normal
during 2024.
34. Provincial Offences Act revenue has increased by $168,315 or 991% from
$16,983 to $185,298 with the 2025 budget breakdown as follows:
POA Fines - $19,157
Vision Zero Fines - $166,141
The Vision Zero fines amount has also been budgeted in the To Special
Purpose Reserves account as Vision Zero funds must be reinvested into safety
initiatives.
35. To Reserve Funds balance of $10,250,000 (2023 - $9,470,000) includes the
following:
To OLG RF – Policing (18% of estimated $14M funding) - $2,520,000 (2024 -
$2,520,000)
To OLG RF – Economic Development (Spark) - $700,000 (2024 - $700,000)
To OLG RF – Airport 2024 Capital - $271,011 (2024 - $282,899)
To OLG RF – Social Services - $350,000 (2024 - $350,000)
To OLG RF – Future Capital Spending - $5,758,989 (2024 - $5,057,101)
To Discretionary Reserve Funds - Investment Income $650,000 (2024 -
$560,000)
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ATTACHMENT 5 - MUNICIPAL WORKS DIVISION SUMMARIES
Roadway Services
36. From Special Purpose Reserves has increased by $260,000 or 288.9% from
$90,000 to $350,000 due to the removal of the $90,000 funding from 2024
related to Service Delivery Review and addition of $350,000 in Municipal
Accommodation Tax funding to offset labour and benefit costs related to
enhanced service levels in the Tourist areas.
37. From Development Charges (revenue) and To CSPR (DC Debt Placeholder)
(expense) have each been reduced by $505,077 as there is no benefit to
budgeting a DC debt placeholder, since you cannot transfer any development
charge funding until there is an actual debenture. There is no levy impact from
this change.
38. Labour, Benefits and Overtime has increased by $1,145,557 or 16.5% from
$6,933,509 to $8,079,066 in Roadway Services and $296,048 or 21% from
$1,409,497 to $1,705,545 in Winter Control Services.
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 2025 budget continues to phase in the remainder of the 2024
increases to gross up the budget to full complement by removing the offsetting
estimated gapping reduction added by staff in 2024. Staff have continued to
monitor this budget closely during 2024 and implemented additional tracking
metrics to further refine this budget in advance of this 2025 tax levy budget. In
addition to the above noted factors the following new positions are driving labour
and benefit increases totaling $728,344 in Roadway Services summary sheet
and $169,908 in Winter Control Services summary sheet:
Extension of three (3) Seasonal Labourers from 30 weeks to 52 weeks
Special Projects Manager
Rapid Response Team (1 crew of 3)
5 week extension of 33 Seasonal Labourers from 30 weeks to 35 weeks
One Labourer/Truck Driver - Sidewalk Sweeping
Maintenance Beat Crew (1 crew of 4)
39. Internal Rent has increased by $431,173 or 22.0% from $1,958,089 to
$2,389,252 due to new vehicles being purchased in 2024 such as two (2) Street
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Sweepers, seven (7) Crew Cab Dumps, two (2) Chippers and one (1) Cat
Loader. These purchases were made during 2024 from the 2022-2024 fleet
capital budget projects.
Winter Control Services
40. Materials has decreased by $120,000 or 13.9% from $865,590 to $745,590 due
to $100,000 decrease in the purchase of salt from $650,000 to $550,000 as
historically the salt purchases have been tracking significantly below budget as
these materials can be stockpiled and used for future years. There was also a
$20,000 reduction in Sod Restoration Materials from $30,000 to $10,000.
41. Debt Charges have increased by $195,840 from $0 to $195,840 while To CSPR
(Debt Placeholder) has decreased by $240,850 from $643,920 to $403,070 as
$212,753 budget for FR10-22 Plow Truck Replacement Program has been
removed from Debt Placeholders and moved to Long Term Debt and Long Term
Interest for a total of $195,840. The remaining two debt placeholder budget items
include:
2024 Plow Truck Replacement Program - $157,106 (2024 - $166,410)
Salt Storage Barn - $155,975 (2024 - $264,757)
42. Internal Rent has increased by $199,350 or 12.6% from $1,583,008 to
$1,782,358 due to new vehicles purchased in 2024 such as four (4) Tandem
Dump Trucks and three (3) Cat Loaders. These purchases were made from the
2022-2024 Fleet Capital Budget Projects.
Engineering Services
43. From Capital SPRs has reduced by $55,000 and From Special Purpose
Reserves has reduced by $95,000 as the 2024 budget of $55,000 From Capital
SPR and $95,000 From Special Purpose Reserves totaling $150,000 that was
brought in to cover the one-time cost of setting up a non-core asset repository
design and development has been removed.
44. Labour, Benefits and Overtime has increased by $130,401 or 5.8% from
$2,250,666 to $2,381,067 mainly due to the following new position adding
$100,895 in labour and benefit costs:
Development Technologist
Fleet Services
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45. From City Operating (Internal Rent) has increased by $651,696 or 7.5% from
$8,726,087 to $9,377,783 representing the increase in internal rent charges
budgeted in various departments.
46. Surplus/(Deficit) from 2024 showed a surplus of $767,378 as Council choose
not to realize the full 2024 fleet replacement reserve increase, instead kicking
$767,378 (0.8% levy increase) to a future budget. The current draft 2025 budget
transfers the remaining 2024 deficit of $767,378 To Capital Special Purpose
Reserves (SPR) as well as an additional $354,622 representing the 2025
internal rent charges increase less increases in various expense accounts. This
increased the To Capital SPR account by $1,122,000 or 33% from $3,629,321 to
$4,778,558 meaning we can allocate $4.8M per year in the capital budget to fleet
replacement helping to ensure our fleet backlog will continue to reduce.
47. Rents and Financial Expenses has increased by $188,000 or 179.4% from
$104,800 to $299,500due to a new budget line for Automatic Vehicle Location
(AVL) for the City to have real time GPS location and status of vehicles in the
City's fleet.
Storm Sewer Maintenance Services
48. From Development Charges (revenue) and To CSPR (DC Debt Placeholder)
(expense) have each been reduced by $97,680 as there is no benefit to
budgeting a DC debt placeholder, since you cannot transfer any development
charge funding until there is an actual debenture. There is no levy impact from
this change.
49. Contracted Services has increased by $89,350 or 24.8% from $360,000 to
$449,350due to an increase in utility locates contracted services of $14,350 from
$205,000 to $219,350 and a new $75,000 line for Phragmites Control aimed at
managing this invasive species more effectively. The City intends to apply for a
grant in early 2025 from the Invasive Species Centre to potentially offset a
portion of this cost.
Transportation Services
50. Contracted Services has increased by $52,200 or 8.2% from $635,500 to
$687,700 with the following changes
$25,200 increase in Pavement Marking Program from $252,000 to $277,200
$20,000 increase in Special Events Traffic Control from $100,000 to $120,000
$7,000 increase in contracted service from $70,000 to $77,000.
Parks and Athletic Fields
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51. Labour, Benefits and Overtime has increased by $241,936 or 13.8% from
$1,756,158 to $1,998,084 due to removal of a $100,000 reduction in 2024 due to
estimated gapping at that time, approximately $45,000 increase due to new
CUPE rates and benefits increase of approximately $44,000 on increase in
aforementioned labour.
ATTACHMENT 6 - PLANNING, BUILDING AND DEVELOPMENT DIVISION
SUMMARIES
Planning Department
52. Labour, Benefits and Overtime have increased by $154,209 or 6.5% from
$2,380,641 to $2,534,850 mainly due to several positions being repurposed to
higher grades throughout the 2024 year. This is adding $124,000 in costs in
addition to the remaining $25,000 being cost of living increases.
53. Rents and Financial Expenses has increased by $70,000 or 46.5% from
$150,600 to $220,600 due to an increase in the Development Charge Exemption
budget from $80,000 to $150,000. Staff is working on a longer term strategy to
increase the Development Charge Exemption budget.
Building Department
54. From Reserve Funds has increased by $567,977 or 13.9% from $4,080,647 to
$4,648,624 to cover the increase in expenses as identified below and balance
this area to $0. The increases relate mainly to Labour and Contracted Services.
55. Labour, Benefits and Overtime has increased by $295,789 or 9.5% from
$3,124,192 to $3,419,981 due to regular cost of living increases as well as the
addition of one new position, Senior Permit Expeditor.
56. Contracted Services have increased by $187,900 or 117.9% from $159,356 to
$347,256 mainly due to a $195,000 increase in external consultants, including
peer review services, to support efforts associated with the construction of the
new Niagara Falls hospital.
Municipal Enforcement Department
57. Fines increased by $75,000 or 148.5% from $50,500 to $125,500 which entirely
relates to an increase in anticipated Administrative Monetary Penalties (AMPs)
revenue from $50,000 to $125,000
58. User Fees increased by $145,000 or 108.2% from $134,000 to $279,000 due to
the following:
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Increase in Weed Control Fees of $50,000 from $130,000 to $180,000 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.
NEW - Vacant Building By-law Registration Fees - $75,000
NEW - Transferred revenue from Building - Compliance Letters - $20,000
59. From Special Purpose Reserves has increased by $80,000 from $0 to $80,000
to reflect the addition of $80,000 in Municipal Accommodation Tax funding to
offset labour and benefit costs related to enhanced by-law service levels in the
Tourist areas.
60. Labour, Benefits and Overtime has increased by $185,755 or 17.3% from
$1,073,616 to $1,259,371due to three new positions (Supervisor of Enforcement
and two (2) Junior Municipal Enforcement Officers) approved in the 2025 Parking
Budget that are funded 75% by the levy budget adding $232,000 in costs. This
increase is partially offset by the removal of a contract Municipal Enforcement
Officer.
61. Contracted Services increased by $50,425 or 32.5% from $155,075 to
$205,500 mainly due to an increase in weed control costs offset by the increase
in user fees (#58) above and the addition of $29,000 allocation from the
Commissionaires costs from Parking due to the shared services model in
Parking/Enforcement now.
ATTACHMENT 7 - RECREATION, CULTURE AND FACILITIES SUMMARIES
Cemeteries Department
62. Investments (revenue)and To Trust Fund (expense) have both decreased by
$100,000 as these items will flow directly to the Trust Fund. There is no tax levy
impact from these changes.
Recreation Programs
63. User Fees have increased by $227,453 or 28.2% from $805,585 to $1,033,038
with the following changes:
$108,350 increase in MacBain Community Centre programming for Adult
Fitness, Child/Youth Programs, Drop In Programs and Birthday Party
Programming.
$67,900 new budget line for Summer Camp Programming
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$48,003 increase in Older Adult Programming
64. From Special Purpose Reserves has increased by $295,000 from $0 to
$295,000 due to the addition of Municipal Accommodation Tax (MAT) funding for
the following:
Tourism Special Events - $245,000 - this offsets a $245,000 increase in
Contracted Services related to same.
Sport Tourism Rebate Program - $50,000 - this offsets the full $50,000 budget for
Sport Tourism Rebate Program in Rents and Financial Expenses which
included a $30,000 increase.
Museum and Culture Services
65. Sales has decreased by $65,000 or 62.5% from $104,000 to $39,000 due to the
Exchange running fewer large events. Staff are looking into a more robust POS
solution for the Exchange. Goods for Resale has also decreased by $34,000 or
58.6% from $58,000 to $24,000 in line with the decrease in Sales.
66. Labour, Benefits and Overtime has increased by $83,358 or 5.9% from
$1,415,460 to $1,498,818 due to an increase in hours for Special Event
Ambassadors adding $33,000 while the remainder of the increase is cost of living
increase.
Attachment 8 – 2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to confirm with the budget
presentation adopted for the 2025 budget and are outlined in attachment 8.
Attachment 9 – 2025 New Position Requests
Attachment 9 contains the 2025 new position requests from staff.
There was a total of 38 new positions requested which would have equated to a labour
and benefit cost of $2,809,907, offset by $1,047,516 of special purpose reserve funding,
for a net impact of $1,762,391 or a 2.0% increase to the levy.
The Corporate Leadership Team sat down and reviewed the position justification forms
over a few meetings in Fall 2025 and recommended 32 positions move forward for
Council approval. This reduced the impact by $546,729 down to $1,215,662 or 1.4%
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At the conclusion of the budget meetings with departments it was apparent that the
budget figures were still coming in too high and as a result the CAO removed the
following five (5) positions that were originally moving forward:
1. Manager of Organizational Change/Development
2. Family Services & Sales Coordinator
3. 3 x Truck 1/Labourer (Rapid Response Team - 1 crew of 3)
These CAO adjustments further brought down the new position impact by $383,406 to
$832,256 or 0.9%.
This report lists the position titles recommended for approval below, however please
view attachment 9 for more fulsome position descriptions and a complete listing of all
positions requested. Of the 27 positions recommended for approval, it’s important to
note that one (1) is fully funded from the Building Reserve Fund with no tax levy impact,
one (1) involves staff removing an existing vacant FTE position to allow budgetary room
for the desired new positions thus having no tax levy impact and one (1) is fully funded
from Special Purpose Reserves with no tax levy impact as indicated below:
1. Human Resources Generalist
2. Payroll Analyst
3. Election Coordinator (contract to start September 2025) (offset by Special
Purpose Reserves)
4. Manager of Special Projects
5. Senior Manager of ERP Implementation and Continuity
6. 3 x ERP Continuity Business Analysts
7. Executive Assistant (Corporate Services)
8. Articling Student (Legal) (mitigated by removal of Assistant City Solicitor position)
9. 2 x Legal Summer Students (mitigated by removal of Assistant City Solicitor
position)
10. Development Technologist
11. 3 x Seasonal Labourer extension from 30 weeks to 52 weeks
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12. Special Projects Manager (contract position to be offset by special purpose
reserve funding
13. 3 x Truck 1/Labourer for Rapid Response Team
14. 33 x Seasonal Labourer 5 week extension from 30 weeks to 35 weeks
15. Labourer (Sidewalk Sweeper)
16. 4 x Truck 1/Labourer for Maintenance Beat Crew
17. Senior Permit Expeditor (offset by Building Reserve Fund)
The impact of new positions included in this budget is:
Labour and Benefits – Increase of $1,829,773
From Reserve Funds (Building RF) – Increase of $121,908
From Special Purpose Reserves - $719,179 broken down below as:
HR Stabilization SPR - $335,046
Election SPR) - $34,133
Municipal Accommodation Tax SPR - $350,000
Funded from Capital Budget - 50% of 3.00 FTE on ERP Continuity Team - $151,341
The net effect of new positions is an increase of $837,345 to the deficit which equates
to 0.9% increase to the levy.
Financial Implications/Budget Impact
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 2025 budget, with a sustainable
funding source, the tax levy increase requirement would be $6,877,443 or a 7.6%
increase.
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As of the writing of this report, Staff have since found a few corrections and adjustments
that can be made reducing the required tax levy increase by $426,771 to $6,450,672 or
7.1% as follows:
Table 1: Staff Recommended Adjustment/Corrections to Required Tax Levy
Increase
Item Amount Levy
Impact
Initial Tax Levy increase in CS-2025-01 and Budget Book $6,877,443 7.56%
Staff Recommended Adjustments/Corrections:
Increase in Committee of Adjustment Fee Revenue $(25,000) (0.03)%
Decrease in Benefits - Athletic Fields $(23,491) (0.03)%
Removal of Duplicate Budget Line - Bridge Inspections $(100,000) (0.11)%
Increase in Other Revenue - Bell Fiber to the Home $(5,811) (0.01)%
Increase in SPR funding for contract/attrition employees $(274,710) (0.30)%
Increase in Town Crier funding from $375 to $1,000 625 0.00%
Increase in Firemen's Park Fee for Service (FFS) by CPI 800 0.00%
Increase in St. John's Ambulance Water Patrol FFS by
CPI
816 0.00%
Revised Tax Levy Increase $6,450,672 7.09%
These adjustments will be recommended to the Mayor and Council in report CS-2025-
02 Mayor's Proposed Tax Levy Supported Budget and are simply included here for
information.
The 7.1% can be broken down further as follows:
0.1% or $81,351 - 2023 Council deferred item - Defer 5% of 2023 fleet
replacement reserve increase
0.7% or $686,027 - 2024 Council deferred item - Defer 100% of 2024 fleet
replacement reserve increase
6.8% or $5,683,294 - 2025 departmental increases
A 7.1% increase results in an annual increase in City taxes of $116.04 ($9.67 per
month) for the $280,000 (average) assessed home.
A 7.1% increase results in an annual increase in City taxes of $207.21 ($17.27 per
month) for the $500,000 assessed home.
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Knowing this amount is above guidance staff and the Mayor have prepared options to
reduce the increase further. These options will be included in CS-2025-02 Mayor’s
Proposed 2025 Tax Levy Supported Budget report on the January 21, 2025 agenda.
0.5% Capital Levy
A 0.5% increase to the capital levy results in an annual increase in City taxes of $7.04
($0.59 per month) for the $280,000 (average) assessed home.
A 0.5% increase to the capital levy results in an annual increase in City taxes of $12.57
($1.05 per month) for the $500,000 assessed home.
1.0% Capital Levy
A 1.0% increase to the capital levy results in an annual increase in City taxes of $15.31
($1.28 per month) for the $280,000 (average) assessed home.
A 1.0% increase to the capital levy results in an annual increase in City taxes of $27.34
($2.28 per month) for the $500,000 assessed home.
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
Strategic Plan Pillars
List of Attachments
F-2025-01 Attachment 1 - Overall Revenue and Expenses Summary
F-2025-01 Attachment 2 - Mayor and Council, Committees, Boards and Grants
F-2025-01 Attachment 3 - CAO (Chief Administrative Officer) Division
F-2025-01 Attachment 4 - Corporate Services Division
F-2025-01 Attachment 5 - Municipal Works Division
F-2025-01 Attachment 6 - Planning, Building and Development Division
F-2025-01 Attachment 7 - Recreation, Culture and Facilities Division
F-2025-01 Attachment 8 - 2024 Budget Reclassifications
F-2025-01 Attachment 9 - 2025 Tax Levy New Positions Requested
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Written by:
Tiffany Clark, Director of Finance
Matt Greenfield, Supervisor, Financial Reporting and Analysis
Sebastian Zukowski, Senior Financial Analyst
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 06 Jan
2025
Shelley Darlington, General Manager of Corporate
Services
Approved
- 06 Jan
2025
Jason Burgess, CAO Approved
- 08 Jan
2025
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Attachment 1 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Taxation City General/Urban 89,667,236 88,214,061 1,453,175 1.6%
Taxation Capital Levy 1,313,478 1,291,540 21,938 1.7%
Taxation Waste Management*0 0 0 N/A
Taxation Write Offs (1,555,000)(1,550,000)(5,000)0.3%
Taxation Other Charges 10,850 350 10,500 3000.0%
Payment in Lieu of Taxation 7,914,646 7,892,552 22,094 0.3%
Taxation 97,351,210 95,848,503 1,502,707 1.6%
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 562,006 555,356 6,650 1.2%
Grants 60,000 60,000 0 0.0%
Other Municipalities 50,000 0 50,000 N/A
Grants 692,006 635,356 56,650 8.9%
Casino 14,000,000 14,000,000 0 0.0%
Donations 37,325 35,900 1,425 4.0%
Fines 125,500 50,500 75,000 148.5%
Investments 3,700,000 3,075,000 625,000 20.3%
Licences 421,156 411,156 10,000 2.4%
Other Revenue 10,273,694 6,610,000 3,663,694 55.4%
Penalties and Interest 2,510,000 2,300,000 210,000 9.1%
Permits 15,000 15,000 0 0.0%
Provincial Offences Act 185,298 16,983 168,315 991.1%
Rents 429,997 425,932 4,065 1.0%
Sales 456,700 518,200 (61,500)(11.9%)
Service Charges 15,000 15,000 0 0.0%
User Fees 5,402,438 4,889,260 513,178 10.5%
Miscellaneous Revenue 37,572,108 32,362,931 5,209,177 16.1%
From Capital SPR 0 55,000 (55,000)(100.0%)
From Special Purpose Reserves 2,762,282 1,117,716 1,644,566 147.1%
From Reserve Funds 8,516,635 8,638,148 (121,513)(1.4%)
From Development Charges 1,473,678 2,121,297 (647,619)(30.5%)
From Operating (Indirect Costs)947,506 928,968 18,538 2.0%
From Operating (Internal Rent)9,377,783 8,726,087 651,696 7.5%
Internal Transfers 23,077,884 21,587,216 1,490,668 6.9%
TOTAL REVENUE 158,693,208 150,434,006 8,259,202 5.5%
Increase/ (Decrease)
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Attachment 1 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 59,055,943 54,418,062 4,637,881 8.5%
Employee Benefits Allocation 16,716,262 14,947,548 1,768,714 11.8%
Overtime 1,832,435 1,893,200 (60,765)(3.2%)
Labour and Benefits 77,604,640 71,258,810 6,345,830 8.9%
Advertising 334,654 209,000 125,654 60.1%
Materials 6,694,760 6,704,418 (9,658)(0.1%)
Goods for Resale 70,706 103,690 (32,984)(31.8%)
Software Costs 4,350,225 3,158,825 1,191,400 37.7%
Professional Development 428,070 397,840 30,230 7.6%
Conferences/Conventions 364,120 278,810 85,310 30.6%
Membership/Subscriptions 290,985 231,764 59,221 25.6%
Office Supplies 144,050 146,300 (2,250)(1.5%)
Insurance Premiums 2,025,731 1,975,658 50,073 2.5%
WSIB 1,608,000 1,355,500 252,500 18.6%
Materials 16,311,301 14,561,805 1,749,496 12.0%
Electricity 2,501,100 2,395,700 105,400 4.4%
Water 598,200 586,700 11,500 2.0%
Natural Gas 590,300 555,900 34,400 6.2%
Utilities 3,689,600 3,538,300 151,300 4.3%
Contracted Services 12,819,677 12,689,727 129,950 1.0%
Snow Plowing 197,850 179,130 18,720 10.5%
Fees for Service 7,839,223 7,637,387 201,836 2.6%
Contracted Services 20,856,750 20,506,244 350,506 1.7%
Rents and Financial Expenses 1,534,967 1,315,486 219,481 16.7%
External Transfers 8,299,583 4,885,256 3,414,327 69.9%
Long Term Interest 2,072,290 2,160,986 (88,696)(4.1%)
Long Term Debt Principal 4,277,367 3,996,884 280,483 7.0%
Debt Charges 6,349,657 6,157,870 191,787 3.1%
Increase/ (Decrease)
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Attachment 1 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES - continued
Internal Rent 8,547,557 7,893,239 654,318 8.3%
Indirect Costs 550,000 550,000 0 0.0%
Interdepartmental Transfers (1,361)0 (1,361)N/A
To Capital/Capital SPR 9,596,335 8,207,397 1,388,938 16.9%
To CSPR (Debt Placeholder)739,364 1,007,092 (267,728)(26.6%)
To CSPR (DC Debt Placeholder)0 646,390 (646,390)(100.0%)
To Reserve Funds 10,360,917 9,670,917 690,000 7.1%
To Special Purpose Reserves 1,131,341 135,200 996,141 736.8%
To Trust Fund 0 100,000 (100,000)(100.0%)
Internal Transfers 30,924,153 28,210,235 2,713,918 9.6%
TOTAL EXPENSES 165,570,651 150,434,006 15,136,645 10.1%
Surplus/(Deficit)(6,877,443)0 6,877,443
Increase/ (Decrease)
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Attachment 2 CS-2025-01 (Finance)
January 21, 2025
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
220000 - Casino Policing
521000 - St. John's Ambulance Niagara - Water Patrol
610000 - Social Service Grants
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Attachment 2 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Mayor and Councillors Summary
Budget Budget
Increase/
(Decrease)0.0%
2025 2024 $%
REVENUES
User Fees 2,000 2,000 0 0.0%
Miscellaneous Revenue 2,000 2,000 0 0.0%
TOTAL REVENUE 2,000 2,000 0 0.0%
EXPENSES
Labour 665,154 648,940 16,214 2.5%
Employee Benefits Allocation 192,281 180,557 11,724 6.5%
Overtime 1,000 0 1,000 N/A
Labour and Benefits 858,435 829,497 28,938 3.5%
Materials 64,110 64,110 0 0.0%
Professional Development 5,000 5,000 0 0.0%
ADVERTISING 15,000 15,000 0 0.0%
Insurance Premiums 940 973 (33)(3.4)%
Conferences/Conventions 20,500 15,000 5,500 36.7%
Membership/Subscriptions 24,500 24,500 0 0.0%
Office Supplies 12,500 12,500 0 0.0%
Materials 142,550 137,083 5,467 4.0%
Contracted Services 51,000 46,000 5,000 10.9%
External Transfers 10,500 61,500 (51,000)(82.9)%[1]
Interdepartmental Transfers 51,000 0 51,000 N/A [1]
Internal Transfers 51,000 0 51,000 N/A
TOTAL EXPENSES 1,113,485 1,074,080 39,405 3.7%
Surplus/(Deficit)(1,111,485)(1,072,080)39,405 3.7%
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Attachment 2 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)0.0%
2025 2024 $%
REVENUES
User Fees 158,000 186,000 (28,000)(15.1)%[2]
Donations 3,200 2,000 1,200 60.0%
Other Revenue 16,500 15,000 1,500 10.0%
Miscellaneous Revenue 177,700 203,000 (25,300)(12.5)%
From Special Purpose Reserves 35,000 35,000 0 0.0%
Internal Transfers 35,000 35,000 0 0.0%
TOTAL REVENUE 212,700 238,000 (25,300)(10.6)%
EXPENSES
Labour 75,698 74,097 1,601 2.2%
Employee Benefits Allocation 24,151 23,034 1,117 4.8%
Overtime 500 500 0 0.0%
Labour and Benefits 100,349 97,631 2,718 2.8%
Materials 80,350 74,850 5,500 7.3%
Professional Development 250 250 0 0.0%
Advertising 1,750 1,750 0 0.0%
Conferences/Conventions 9,200 8,200 1,000 12.2%
Membership/Subscriptions 950 950 0 0.0%
Materials 92,500 86,000 6,500 7.6%
Contracted Services 35,000 35,000 0 0.0%
Rents and Financial Expenses 70,000 70,000 0 0.0%
External Transfers 10,000 10,000 0 0.0%
To Special Purpose Reserves 1,000 1,000 0 0.0%
Internal Transfers 1,000 1,000 0 0.0%
TOTAL EXPENSES 308,849 299,631 9,218 3.1%
Surplus/(Deficit)(96,149)(61,631)34,518 56.0%
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Attachment 2 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)0.0%
2025 2024 $%
REVENUES
From Reserve Funds 271,011 282,899 (11,888)(4.2)%
Internal Transfers 271,011 282,899 (11,888)(4.2)%
TOTAL REVENUE 271,011 282,899 (11,888)(4.2)%
EXPENSES
Fees for Service 6,265,815 6,081,200 184,615 3.0%[3]
Long Term Interest 7,077 9,587 (2,510)(26.2)%
Long Term Debt Principal 115,359 112,930 2,429 2.2%
Debt Charges 122,436 122,517 (81)(0.1)%
TOTAL EXPENSES 6,388,251 6,203,717 184,534 3.0%
Surplus/(Deficit)(6,117,240)(5,920,818)(196,422)(3.3)%
Page 27 of 94
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Attachment 2 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)0.0%
2025 2024 $%
REVENUES
From Reserve Funds 2,895,000 2,895,000 0 0.0%
From Special Purpose Reserves 200,000 200,000 0 0.0%
Internal Transfers 3,095,000 3,095,000 0 0.0%
TOTAL REVENUE 3,095,000 3,095,000 0 0.0%
EXPENSES
Materials 25,000 25,000 0 0.0%
Materials 25,000 25,000 0 0.0%
Contracted Services 2,520,000 2,520,000 0 0.0%
External Transfers 923,083 723,083 200,000 27.7%[4]
To Reserve Funds 110,917 110,917 0 0.0%
Internal Transfers 110,917 110,917 0 0.0%
TOTAL EXPENSES 3,579,000 3,379,000 200,000 5.9%
Surplus/(Deficit)(484,000)(284,000)200,000 70.4%
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
CAO (Chief Administrative Officer) DIVISION
CAO Division contains the following Summary Sheets:
Business Development Department
Chief Administrator's Office Department
Clerks Department
Fire Department
Human Resource Department
Transit Services
The following responsibility centres are included in the above noted summaries:
Business Development Department
821000 - Business Development Services
821010 - Niagara Falls Innovation Hub
823010 - Small Business Enterprise Centre
Chief Administrator's Office
120000 - CAO and Support
Clerks Department
115000 - Election Services
131010 - Clerks Services
Fire Department
211000 - Fire Suppression Services
212000 - Fire Training Services
213000 - Fire Prevention Services
213001 - Fire - Public Education
214000 - Fire Communication Services
215000 - Fire Facilities Minor Maintenance
215001 - Fire Facilities
219000 - Fire Other Services
230000 - Emergency Measures
Human Resource Department
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
Page 29 of 94
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
CAO (Chief Administrative Officer) DIVISION - Continued
Transit Services
335000 - Transit Facilities
336500 - WEGO Transportation System
339000 - Transit Administration
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Provincial Grants 228,844 178,844 50,000 28.0%[5]
Grants 228,844 178,844 50,000 28.0%
Other Revenue 0 19,719 (19,719)(100.0)%[6]
User Fees 2,000 2,000 0 0.0%
Miscellaneous Revenue 2,000 21,719 (19,719)(90.8)%
From Reserve Funds 700,000 700,000 0 0.0%
From Special Purpose Reserves 50,000 0 50,000 N/A [7]
Internal Transfers 750,000 700,000 50,000 7.1%
TOTAL REVENUE 980,844 900,563 80,281 8.9%
Business Development Department Summary
Increase/ (Decrease)
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 747,074 709,776 37,298 5.3%
Employee Benefits Allocation 191,610 191,065 545 0.3%
Labour and Benefits 938,684 900,841 37,843 4.2%
Materials 72,750 72,000 750 1.0%
Professional Development 5,800 3,800 2,000 52.6%
Advertising 45,750 45,750 0 0.0%
Insurance Premiums 0 23 (23)(100.0)%
Conferences/Conventions 7,600 5,845 1,755 30.0%
Membership/Subscriptions 4,000 4,500 (500)(11.1)%
Office Supplies 4,000 6,000 (2,000)(33.3)%
Materials 139,900 137,918 1,982 1.4%
Contracted Services 137,500 87,500 50,000 57.1%[7]
Fees for Service 700,000 700,000 0 0.0%
Contracted Services 837,500 787,500 50,000 6.3%
External Transfers 89,000 63,000 26,000 41.3%[8]
Internal Rent 18,923 19,247 (324)(1.7)%
Internal Transfers 18,923 19,247 (324)(1.7)%
TOTAL EXPENSES 2,024,007 1,908,506 115,501 6.1%
Surplus/(Deficit)(1,043,163)(1,007,943)35,220 3.5%
Business Development Department Summary - continued
Increase/ (Decrease)
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Chief Administratrive Office Department Summary
Budget Budget
2025 2024 $%
REVENUES
Sales 20,000 20,000 0 0.0%
Miscellaneous Revenue 20,000 20,000 0 0.0%
From Special Purpose Reserves 659,112 175,716 483,396 275.1%[9]
Internal Transfers 659,112 175,716 483,396 275.1%
TOTAL REVENUE 679,112 195,716 483,396 247.0%
EXPENSES
Labour 492,577 442,882 49,695 11.2%
Employee Benefits Allocation 128,904 118,725 10,179 8.6%
Labour and Benefits 621,481 561,607 59,874 10.7%
Materials 58,000 58,000 0 0.0%
Conferences/Conventions 7,500 7,500 0 0.0%
Membership/Subscriptions 3,640 3,640 0 0.0%
Office Supplies 1,500 1,500 0 0.0%
Materials 70,640 70,640 0 0.0%
Contracted Services 563,000 73,000 490,000 671.2%[9]
Rents and Financial Expenses 800 1,700 (900)(52.9%)
To Capital SPR 20,000 20,000 0 0.0%
Internal Transfers 20,000 20,000 0 0.0%
Total Expenses 1,275,921 726,947 548,974 75.5%
Surplus/(Deficit)(596,809)(531,231)65,578 12.3%
Increase/ (Decrease)
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Clerks Department Summary
Budget Budget
2025 2024 $%
REVENUES
Licences 350,000 320,000 30,000 9.4%
Other Revenue 2,500 2,500 0 0.0%
User Fees 130,000 130,000 0 0.0%
Micellaneous Revenue 482,500 452,500 30,000 6.6%
From Special Purpose Reserves 39,834 0 39,834 N/A [10]
TOTAL REVENUE 522,334 452,500 69,834 15.4%
EXPENSES
Labour 626,953 611,824 15,129 2.5%
Employee Benefits Allocation 190,472 180,469 10,003 5.5%
Overtime 5,000 5,000 0 0.0%
Labour and Benefits 822,425 797,293 25,132 3.2%
Materials 17,100 20,600 (3,500)(17.0%)
Professional Development 3,500 3,500 0 0.0%
Conferences/Conventions 5,870 5,600 270 4.8%
Membership/Subscriptions 2,700 1,375 1,325 96.4%
Office Supplies 5,000 5,000 0 0.0%
Materials 34,170 36,075 (1,905)(5.3%)
Contracted Services 25,700 25,400 300 1.2%
To Special Purpose Reserves 85,000 80,000 5,000 6.3%
Interdepartmental Transfers (600)0 (600)N/A
Internal Transfers 84,400 80,000 4,400 5.5%
Total Expenses 966,695 938,768 27,927 3.0%
Surplus/(Deficit)(444,361)(486,268)(41,907)(8.6%)
Increase/ (Decrease)
Page 34 of 94
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Fire Department Summary
Budget Budget
2025 2024 $%
REVENUES
Sales 10,000 10,000 0 0.0%
Other Revenue 2,000 2,000 0 0.0%
User Fees 174,000 174,000 0 0.0%
Miscellaneous Revenue 186,000 186,000 0 0.0%
From Development Charges 485,773 485,810 (37)(0.0)%
Internal Transfers 485,773 485,810 (37)(0.0)%
TOTAL REVENUE 671,773 671,810 (37)(0.0)%
Increase/ (Decrease)
Page 35 of 94
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Fire Department Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 19,106,430 18,776,404 330,026 1.8%
Employee Benefits Allocation 4,779,473 4,426,886 352,587 8.0%
Overtime 1,340,500 1,340,500 0 0.0%
Labour and Benefits 25,226,403 24,543,790 682,613 2.8%[11]
Materials 510,775 473,185 37,590 7.9%
Goods for Resale 10,000 10,000 0 0.0%
Insurance Premiums 118,476 99,559 18,917 19.0%
WSIB 1,400,000 1,100,000 300,000 27.3%[12]
Professional Development 76,150 76,650 (500)(0.7)%
Conferences/Conventions 50,300 46,100 4,200 9.1%
Membership/Subscriptions 15,268 11,164 4,104 36.8%
Office Supplies 12,500 12,500 0 0.0%
Materials 2,193,469 1,829,158 364,311 19.9%
Electricity 105,000 102,000 3,000 2.9%
Water 26,200 25,000 1,200 4.8%
Natural Gas 60,000 54,300 5,700 10.5%
Utilities 191,200 181,300 9,900 5.5%
Contracted Services 221,825 206,225 15,600 7.6%
Snow Plowing 34,450 15,450 19,000 123.0%
Contracted Services 256,275 221,675 34,600 15.6%
Rents and Financial Expenses 173,026 187,445 (14,419)(7.7)%
Long Term Interest 281,156 291,674 (10,518)(3.6)%
Long Term Debt Principal 331,642 321,214 10,428 3.2%
Debt Charges 612,798 612,888 (90)(0.0)%
To CSPR (Debt Placeholder)273,800 294,720 (20,920)(7.1)%
Internal Rent 2,479,261 2,473,704 5,557 0.2%
Internal Transfers 2,753,061 2,768,424 (15,363)(0.6)%
TOTAL EXPENSES 31,406,232 30,344,680 1,051,652 3.5%
Surplus/(Deficit)(30,734,459)(29,672,870)1,051,689 3.5%
Increase/ (Decrease)
Page 36 of 94
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Human Resource Department Summary
Budget Budget
2025 2024 $%
REVENUES
From Special Purpose Reserves 225,000 0 225,000 N/A [13]
TOTAL REVENUE 225,000 0 225,000 N/A
EXPENSES
Labour 3,096,566 2,148,758 947,808 44.1%[14]
Employee Benefits Allocation 1,331,946 1,250,854 81,092 6.5%
Overtime 1,500 1,500 0 0.0%
Labour and Benefits 4,430,012 3,401,112 1,028,900 30.3%
Materials 117,500 138,000 (20,500)(14.9%)
Professional Development 55,500 55,500 0 0.0%
Advertising 5,000 0 5,000 N/A
Conferences/Conventions 5,000 5,000 0 0.0%
Membership/Subscriptions 33,500 33,500 0 0.0%
Office Supplies 5,500 5,500 0 0.0%
Materials 222,000 237,500 (15,500)(6.5%)
Contracted Services 305,000 222,000 83,000 37.4%[15]
H&S Compliance 35,500 5,000 30,500 610.0%[16]
Contracted Services 340,500 227,000 113,500 50.0%
Total Expenses 4,992,512 3,865,612 1,126,900 29.2%
Surplus/(Deficit)(4,767,512)(3,865,612)901,900 23.3%
Increase/ (Decrease)
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Attachment 3 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Transit Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 0 718,861 (718,861)(100.0%)[17]
Rents 63,000 63,000 0 0.0%
Miscellaneous Revenue 63,000 781,861 (718,861)(91.9%)
From Reserve Funds 0 679,602 (679,602)(100.0%)[17]
Internal Transfers 0 679,602 (679,602)(100.0%)
TOTAL REVENUE 63,000 1,461,463 (1,398,463)(95.7%)
EXPENSES
Materials 5,000 55,000 (50,000)(90.9%)[17]
WSIB 25,000 65,000 (40,000)(61.5%)[18]
Insurance Premiums 1,293 1,342 (49)(3.7%)
Materials 31,293 121,342 (90,049)(74.2%)
Electricity 8,500 8,000 500 6.3%
Water 4,200 4,200 0 0.0%
Natural Gas 2,900 2,400 500 20.8%
Utilities 15,600 14,600 1,000 6.8%
Contracted Services 31,800 1,380,763 (1,348,963)(97.7%)[17]
Snow Plowing 0 5,000 (5,000)(100.0%)
Contracted Services 31,800 1,385,763 (1,353,963)(97.7%)
Rents and Financial Expenses 36,500 36,500 0 0.0%
TOTAL EXPENSES 115,193 1,558,205 (1,443,012)(92.6%)
Surplus/(Deficit)(52,193)(96,742)(44,549)(46.0%)
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
CORPORATE SERVICES DIVISION
Summaries
Corporate Services Administration
Communications Department
Customer Service Department
Procurement Department
Information Services Department
Legal Services Department
Risk Management Services
Finance Department
The following responsibility centres are included in the above noted summaries:
Corporate Services Administration
135000 - Corporate Services
Communications Department
134000 - Communications Services
Customer Service Department
136000 - Customer Service
Procurement Department
133015 - Procurement Services
133016 - Stores Services
133016 -Courier Services
Information Services Department
143010 - Information Software Services
143020 - Information Hardware Services
143030 - GIS Services
Systems Support and Continuity
137000 - Systems Continuity
Legal Services Department
124000 - Corporate Legal Services
Risk Management Services
122015 - Risk Management Services
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
CORPORATE SERVICES DIVISION - Continued
Finance Department
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
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Corporate Services Administration Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 523,935 341,412 182,523 53.5%
Employee Benefits Allocation 145,821 79,230 66,591 84.0%
Labour and Benefits 669,756 420,642 249,114 59.2%[19]
Materials 4,000 1,000 3,000 300.0%
Professional Development 3,300 3,300 0 0.0%
Conferences/Conventions 11,400 7,000 4,400 62.9%
Membership/Subscriptions 3,815 4,515 (700)(15.5%)
Office Supplies 1,000 1,000 0 0.0%
Materials 23,515 16,815 6,700 39.8%
Total Expenses 693,271 437,457 255,814 58.5%
Surplus/(Deficit)(693,271)(437,457)(255,814)(58.5%)
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Communications Department Summary
Budget Budget
2025 2024 $%
REVENUES
From Reserve Funds 2,000 0 2,000 N/A
TOTAL REVENUE 2,000 0 2,000 N/A
EXPENSES
Labour 549,871 554,156 (4,285)(0.8%)
Employee Benefits Allocation 163,259 160,185 3,074 1.9%
Labour and Benefits 713,130 714,341 (1,211)(0.2%)
Materials 20,500 15,000 5,500 36.7%
Advertising 263,154 140,000 123,154 88.0%[20]
Conferences/Conventions 14,000 14,000 0 0.0%
Membership/Subscriptions 7,000 5,000 2,000 40.0%
Office Supplies 3,500 1,000 2,500 250.0%
Materials 308,154 175,000 133,154 76.1%
Contracted Services 110,000 76,000 34,000 44.7%[21]
Total Expenses 1,131,284 965,341 165,943 17.2%
Surplus/(Deficit)(1,129,284)(965,341)163,943 17.0%
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Customer Service Department Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 853,041 56,750 796,291 1403.2%
Employee Benefits Allocation 279,213 15,890 263,323 1657.2%
Labour and Benefits 1,132,254 72,640 1,059,614 1458.7%[22]
Materials 3,000 0 3,000 N/A
Professional Development 2,900 0 2,900 N/A
Advertising 1,000 0 1,000 N/A
Conferences/Conventions 4,500 0 4,500 N/A
Membership/Subscriptions 700 0 700 N/A
Office Supplies 3,000 0 3,000 N/A
Materials 15,100 0 15,100 N/A
Contracted Services 12,500 0 12,500 N/A
Total Expenses 1,159,854 72,640 1,087,214 1496.7%
Surplus/(Deficit)(1,159,854)(72,640)1,087,214 1496.7%
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Procurement Department Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 804,295 891,769 (87,474)(9.8%)
Employee Benefits Allocation 255,948 244,520 11,428 4.7%
Overtime 9,250 9,250 0 0.0%
Labour and Benefits 1,069,493 1,145,539 (76,046)(6.6%)[23]
Materials 182,525 174,225 8,300 4.8%
Professional Development 2,000 2,000 0 0.0%
Conferences/Conventions 12,500 8,230 4,270 51.9%
Membership/Subscriptions 3,991 2,865 1,126 39.3%
Office Supplies 1,500 1,500 0 0.0%
Materials 202,516 188,820 13,696 7.3%
Contracted Services 10,000 10,360 (360)(3.5%)
Rents and Financial Expenses 5,900 5,900 0 0.0%
Internal Rent 14,968 14,461 507 3.5%
Total Expenses 1,302,877 1,365,080 (62,203)(4.6%)
Surplus/(Deficit)(1,302,877)(1,365,080)(62,203)(4.6%)
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Information Services Department Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 15,000 15,000 0 0.0%
Miscellaneous Revenue 15,000 15,000 0 0.0%
From Special Purpose Reserves 326,336 0 326,336 N/A [24]
TOTAL REVENUE 341,336 15,000 326,336 2175.6%
EXPENSES
Labour 1,917,513 1,825,914 91,599 5.0%
Employee Benefits Allocation 535,428 502,655 32,773 6.5%
Labour and Benefits 2,452,941 2,328,569 124,372 5.3%
Materials 49,500 49,000 500 1.0%
Software Costs 4,188,250 3,004,750 1,183,500 39.4%[25]
Professional Development 81,000 70,000 11,000 15.7%
Conferences/Conventions 48,200 21,200 27,000 127.4%
Membership/Subscriptions 2,000 1,900 100 5.3%
Office Supplies 2,000 2,000 0 0.0%
Materials 4,370,950 3,148,850 1,222,100 38.8%
Rents and Financial Expenses 56,620 56,620 0 0.0%
Total Expenses 6,880,511 5,534,039 1,346,472 24.3%
Surplus/(Deficit)(6,539,175)(5,519,039)1,020,136 18.5%
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Systems Support and Continuity Summary
Budget Budget
2025 2024 $%
REVENUES
Other Municipalities 50,000 0 50,000 N/A [26]
TOTAL REVENUE 50,000 0 50,000 N/A
EXPENSES
Labour 247,836 0 247,836 N/A
Employee Benefits Allocation 69,394 0 69,394 N/A
Labour and Benefits 317,230 0 317,230 N/A [27]
Total Expenses 317,230 0 317,230 N/A
Surplus/(Deficit)(267,230)0 (267,230)N/A
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Legal Services Department Summary
Budget Budget
2025 2024 $%
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 558,293 608,575 (50,282)(8.3%)
Employee Benefits Allocation 139,573 145,190 (5,617)(3.9%)
Overtime 4,000 6,000 (2,000)(33.3%)
Labour and Benefits 701,866 759,765 (57,899)(7.6%)[28]
Materials 39,500 37,500 2,000 5.3%
Professional Development 5,500 5,500 0 0.0%
Conferences/Conventions 11,500 7,500 4,000 53.3%
Membership/Subscriptions 55,000 45,000 10,000 22.2%
Office Supplies 5,000 5,000 0 0.0%
Materials 116,500 100,500 16,000 15.9%
Contracted Services 450,000 450,000 0 0.0%
Total Expenses 1,268,366 1,310,265 (41,899)(3.2%)
Surplus/(Deficit)(1,186,366)(1,228,265)(41,899)(3.4%)
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Risk Management Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 189,490 183,696 5,794 3.2%
Employee Benefits Allocation 57,253 54,509 2,744 5.0%
Labour and Benefits 246,743 238,205 8,538 3.6%
Materials 500,000 500,000 0 0.0%
Professional Development 180 180 0 0.0%
Insurance Premiums 379,800 401,096 (21,296)(5.3%)
Conferences/Conventions 6,850 0 6,850 N/A
Membership/Subscriptions 825 725 100 13.8%
Materials 887,655 902,001 (14,346)(1.6%)
Contracted Services 90,000 90,000 0 0.0%
Total Expenses 1,224,398 1,230,206 (5,808)(0.5%)
Surplus/(Deficit)(1,224,398)(1,230,206)(5,808)(0.5%)
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Taxation City General/Urban Service 89,667,236 88,214,061 1,453,175 1.6%[29]
Taxation Capital Levy 1,313,478 1,291,540 21,938 1.7%[29]
Taxation Write Offs (1,555,000)(1,550,000)(5,000)0.3%
Taxation Other Charges 10,850 350 10,500 3000.0%
Payment in Lieu of Taxation 7,914,646 7,892,552 22,094 0.3%
Taxation 97,351,210 95,848,503 1,502,707 1.6%
Provincial Grants 246,500 289,850 (43,350)(15.0%)[30]
Grants 246,500 289,850 (43,350)(15.0%)
Casino 14,000,000 14,000,000 0 0.0%
Investments 3,700,000 2,975,000 725,000 24.4%[31]
Licences 61,156 61,156 0 0.0%
Other Revenue 9,166,150 4,704,306 4,461,844 94.8%[32]
Penalties and Interest 2,510,000 2,300,000 210,000 9.1%[33]
Provincial Offences Act 185,298 16,983 168,315 991.1%[34]
User Fees 285,000 270,000 15,000 5.6%
Miscellaneous Revenue 29,907,604 24,327,445 5,580,159 22.9%
From Special Purpose Reserves 150,000 150,000 0 0.0%
From City Operating (Indirect Costs)947,506 928,968 18,538 2.0%
Internal Transfers 1,097,506 1,078,968 18,538 1.7%
TOTAL REVENUE 128,602,820 121,544,766 7,058,054 5.8%
Finance Department Summary
Increase/ (Decrease)
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Attachment 4 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,885,656 1,893,301 (7,645)(0.4%)
Employee Benefits Allocation 560,779 562,497 (1,718)(0.3%)
Overtime 750 750 0 0.0%
Labour and Benefits 2,447,185 2,456,548 (9,363)(0.4%)
Materials 38,521 30,521 8,000 26.2%
Professional Development 2,750 2,750 0 0.0%
Conferences/Conventions 19,950 15,900 4,050 25.5%
Membership/Subscriptions 12,225 11,125 1,100 9.9%
Office Supplies 19,800 19,800 0 0.0%
Materials 93,246 80,096 13,150 16.4%
Contracted Services*184,100 214,100 (30,000)(14.0%)
Rents and Financial Expenses 100,400 96,900 3,500 3.6%
External Transfers 6,975,000 3,737,673 3,237,327 86.6%[32]
To Capital/To Capital SPR 5,058,478 4,791,540 266,938 5.6%[32]
To Reserve Funds 10,250,000 9,560,000 690,000 7.2%[29],[35]
To Special Purpose Reserves 991,641 500 991,141 198228.2%[32],[34]
Internal Transfers 16,300,119 14,352,040 1,948,079 13.6%
Total Expenses 26,100,050 20,937,357 5,162,693 24.7%
Surplus/(Deficit)102,502,770 100,607,409 (1,895,361)(1.9%)
Increase/ (Decrease)
Finance Department Summary - continued
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
MUNICIPAL WORKS DIVISION
Summaries
Roadway Services
Winter Control Services
Street Lighting Services
Engineering Department
Fleet Services
Storm Sewer Services
Transportation Services
Parks and Athletic Fields
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
325000 - MW Operations Administration
Winter Control Services
321000 - Paved Surface Maint Winter Control
323000 - Sidewalk Maint Winter Control
Streetlighting Services
351000 - Street Lighting Maint Services
Engineering Department
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
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
MUNICIPAL WORKS DIVISION - Continued
Transportation Services
342010 - Traffic Control Services
342015 - Traffic Signs
342011 - School Crossing Guards
342020 - Traffic Signals
342025 - Railway Maintenance
Parks and Fields
711000 - Parks Grounds Maintenance Services
713000 - Athletic Fields Maintenance Services
713001 - Athletic Fields Facilities
763000 - Landscape Design Services
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Roadway Services Summary
Budget Budget
2025 2024 $%
REVENUES
Grants 60,000 60,000 0 0.0%
Other Revenue 110,000 110,000 0 0.0%
User Fees 20,000 20,000 0 0.0%
Miscellaneous Revenue 130,000 130,000 0 0.0%
From Special Purpose Reserves 350,000 90,000 260,000 288.9%[36]
From Development Charges 0 505,077 (505,077)(100.0)%[37]
Internal Transfers 350,000 595,077 (245,077)(41.2)%
TOTAL REVENUE 540,000 785,077 (245,077)(31.2)%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Roadway Services Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 6,158,445 5,314,895 843,550 15.9%
Employee Benefits Allocation 1,809,921 1,507,614 302,307 20.1%
Overtime 110,700 111,000 (300)(0.3)%
Labour and Benefits 8,079,066 6,933,509 1,145,557 16.5%[38]
Materials 550,200 543,200 7,000 1.3%
Professional Development 34,495 30,000 4,495 15.0%
Insurance Premiums 776,776 786,483 (9,707)(1.2)%
Conferences/Conventions 10,600 6,600 4,000 60.6%
Membership/Subscriptions 3,705 5,600 (1,895)(33.8)%
Office Supplies 6,000 6,000 0 0.0%
Water 4,700 8,000 (3,300)(41.3)%
Materials 1,386,476 1,385,883 593 0.0%
Contracted Services 1,929,270 1,955,270 (26,000)(1.3)%
Rents and Financial Expenses 93,000 119,000 (26,000)(21.8)%
Long Term Interest 71,331 75,436 (4,105)(5.4)%
Long Term Debt Principal 97,959 93,925 4,034 4.3%
Debt Charges 169,290 169,361 (71)(0.0)%
Internal Rent 2,389,252 1,958,079 431,173 22.0%[39]
To CSPR (DC Debt Placeholder)0 505,077 (505,077)(100.0)%[37]
Internal Transfers 2,389,252 2,463,156 (73,904)(3.0)%
TOTAL EXPENSES 14,046,354 13,026,179 1,020,175 7.8%
Surplus/(Deficit)(13,506,354)(12,241,102)1,265,252 10.3%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Winter Control Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 25,000 35,000 (10,000)(28.6)%
TOTAL REVENUE 25,000 35,000 (10,000)(28.6)%
EXPENSES
Labour 1,267,253 986,821 280,432 28.4%
Employee Benefits Allocation 358,292 277,676 80,616 29.0%
Overtime 80,000 145,000 (65,000)(44.8)%
Labour and Benefits 1,705,545 1,409,497 296,048 21.0%[38]
Materials 745,590 865,590 (120,000)(13.9)%[40]
Professional Development 23,000 42,100 (19,100)(45.4)%
Materials 768,590 907,690 (139,100)(15.3)%
Contracted Services 201,000 201,100 (100)(0.0)%
Rents and Financial Expenses 255,975 287,975 (32,000)(11.1)%
Long Term Interest 63,840 0 63,840 N/A
Long Term Debt Principal 132,000 0 132,000 N/A
Debt Charges 195,840 0 195,840 N/A [41]
Internal Rent 1,782,358 1,583,008 199,350 12.6%[42]
To CSPR (Debt Placeholder)403,070 643,920 (240,850)(37.4)%[41]
Internal Transfers 2,185,428 2,226,928 (41,500)(1.9)%
TOTAL EXPENSES 5,312,378 5,033,190 279,188 5.5%
Surplus/(Deficit)(5,287,378)(4,998,190)289,188 5.8%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Streetlighting Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 35,000 35,000 0 0.0%
Miscellaneous Revenue 35,000 35,000 0 0.0%
From Development Charges 0 19,726 (19,726)(100.0)%
Internal Transfers 0 19,726 (19,726)(100.0)%
TOTAL REVENUE 35,000 54,726 (19,726)(36.0)%
EXPENSES
Electricity 716,400 702,500 13,900 2.0%
Utilities 716,400 702,500 13,900 2.0%
Contracted Services 575,000 534,231 40,769 7.6%
Long Term Interest 5,683 9,075 (3,392)(37.4)%
Long Term Debt Principal 156,019 152,739 3,280 2.1%
Debt Charges 161,702 161,814 (112)(0.1)%
To CSPR (DC Debt Placeholder)0 19,726 (19,726)(100.0)%
To Special Purpose Reserves 53,700 53,700 0 0.0%
Internal Transfers 53,700 73,426 (19,726)(26.9)%
TOTAL EXPENSES 1,506,802 1,471,971 34,831 2.4%
Surplus/(Deficit)(1,471,802)(1,417,245)54,557 3.8%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Engineering Department Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 775,644 775,644 0 0.0%
Permits 13,000 13,000 0 0.0%
User Fees 31,500 31,000 500 1.6%
Miscellaneous Revenue 820,144 819,644 500 0.1%
From Capital SPRs 0 55,000 (55,000)(100.0)%[43]
From Special Purpose Reserves 0 95,000 (95,000)(100.0)%[43]
Internal Transfers 0 150,000 (150,000)(100.0)%
TOTAL REVENUE 820,144 969,644 (149,500)(15.4)%
EXPENSES
Labour 1,817,168 1,722,903 94,265 5.5%
Employee Benefits Allocation 549,099 510,263 38,836 7.6%
Overtime 14,800 17,500 (2,700)(15.4)%
Labour and Benefits 2,381,067 2,250,666 130,401 5.8%[44]
Materials 46,980 41,630 5,350 12.9%
Professional Development 32,600 22,600 10,000 44.2%
Conferences/Conventions 28,200 27,550 650 2.4%
Membership/Subscriptions 22,465 21,142 1,323 6.3%
Office Supplies 10,000 10,500 (500)(4.8)%
Materials 140,245 123,422 16,823 13.6%
Contracted Services 375,000 370,000 5,000 1.4%
Internal Rent 215,295 215,645 (350)(0.2)%
Internal Transfers 215,295 215,645 (350)(0.2)%
TOTAL EXPENSES 3,111,607 2,959,733 151,874 5.1%
Surplus/(Deficit)(2,291,463)(1,990,089)301,374 15.1%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Fleet Services Summary
Budget Budget
2025 2024 $%
REVENUES
Sales 8,000 8,000 0 0.0%
Miscellaneous Revenue 8,000 8,000 0 0.0%
From City Operating
(Internal Rent)9,377,783 8,726,087 651,696 7.5%[45]
TOTAL REVENUE 9,385,783 8,734,087 651,696 7.5%
EXPENSES
Labour 1,348,831 1,317,089 31,742 2.4%
Employee Benefits Allocation 415,266 391,658 23,608 6.0%
Overtime 20,000 20,000 0 0.0%
Labour and Benefits 1,784,097 1,728,747 55,350 3.2%
Materials 2,006,100 1,980,900 25,200 1.3%
Professional Development 8,000 5,000 3,000 60.0%
Insurance Premiums 206,218 207,931 (1,713)(0.8)%
Conferences/Conventions 7,000 7,000 0 0.0%
Membership/Subscriptions 3,210 3,210 0 0.0%
Office Supplies 300 300 0 0.0%
Materials 2,230,828 2,204,341 26,487 1.2%
Contracted Services 299,500 299,500 0 0.0%
Rents and Financial Expenses 292,800 104,800 188,000 179.4%[47]
Internal Rent 260,701 233,464 27,237 11.7%
To Capital SPR 4,517,857 3,395,857 1,122,000 33.0%[46]
Internal Transfers 4,778,558 3,629,321 1,149,237 31.7%
TOTAL EXPENSES 9,385,783 7,966,709 1,419,074 17.8%
Surplus/(Deficit)0 767,378 767,378 100.0%[46]
Increase/ (Decrease)
Page 58 of 94
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Storm Sewer Maintenance Services Summary
Budget Budget
2025 2024 $%
REVENUES
From Development Charges 1,663 99,343 (97,680)(98.3)%[48]
Internal Transfers 1,663 99,343 (97,680)(98.3)%
TOTAL REVENUE 1,663 99,343 (97,680)(98.3)%
EXPENSES
Labour 273,555 254,020 19,535 7.7%
Employee Benefits Allocation 83,171 76,200 6,971 9.1%
Labour and Benefits 356,726 330,220 26,506 8.0%
Materials 52,000 52,000 0 0.0%
Contracted Services 449,350 360,000 89,350 24.8%[49]
Rents and Financial Expenses 3,500 3,500 0 0.0%
Internal Rent 66,254 75,570 (9,316)(12.3)%
To CSPR (DC Debt Placeholder)0 97,680 (97,680)(100.0)%[48]
Internal Transfers 66,254 173,250 (106,996)(61.8)%
TOTAL EXPENSES 927,830 918,970 8,860 1.0%
Surplus/(Deficit)(926,167)(819,627)106,540 13.0%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Transportation Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 18,280 23,200 (4,920)(21.2)%
Permits 2,000 2,000 0 0.0%
User Fees 7,000 10,000 (3,000)(30.0)%
Miscellaneous Revenue 27,280 35,200 (7,920)(22.5)%
From Development Charges 0 23,907 (23,907)(100.0)%
Internal Transfers 0 23,907 (23,907)(100.0)%
TOTAL REVENUE 27,280 59,107 (31,827)(53.8)%
EXPENSES
Labour 1,363,298 1,314,118 49,180 3.7%
Employee Benefits Allocation 281,618 268,000 13,618 5.1%
Overtime 13,200 14,200 (1,000)(7.0)%
Labour and Benefits 1,658,116 1,596,318 61,798 3.9%
Materials 160,140 145,780 14,360 9.9%
Professional Development 3,500 3,200 300 9.4%
Conferences/Conventions 8,400 8,000 400 5.0%
Membership/Subscriptions 3,875 3,350 525 15.7%
Materials 175,915 160,330 15,585 9.7%
Electricity 60,000 46,500 13,500 29.0%
Utilities 60,000 46,500 13,500 29.0%
Contracted Services 687,700 635,500 52,200 8.2%[50]
Internal Rent 99,564 121,336 (21,772)(17.9)%
Interdepartmental Transfers (9,300)0 (9,300)N/A
To CSPR (Debt Placeholder)62,494 68,452 (5,958)(8.7)%
To CSPR (DC Debt Placeholder)0 23,907 (23,907)(100.0)%
Internal Transfers 152,758 213,695 (60,937)(28.5)%
TOTAL EXPENSES 2,734,489 2,652,343 82,146 3.1%
Surplus/(Deficit)(2,707,209)(2,593,236)113,973 4.4%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Parks and Athletic Fields Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 28,000 50,000 (22,000)(44.0)%
User Fees 68,000 61,000 7,000 11.5%
Miscellaneous Revenue 96,000 111,000 (15,000)(13.5)%
TOTAL REVENUE 96,000 111,000 (15,000)(13.5)%
Increase/ (Decrease)
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Attachment 5 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Parks and Athletic Fields Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,499,801 1,353,334 146,467 10.8%
Employee Benefits Allocation 473,293 372,824 100,469 26.9%
Overtime 25,000 30,000 (5,000)(16.7)%
Labour and Benefits 1,998,094 1,756,158 241,936 13.8%[51]
Materials 323,188 300,218 22,970 7.7%
Professional Development 6,000 6,000 0 0.0%
Insurance Premiums 89,418 68,006 21,412 31.5%
Membership/Subscriptions 11,370 8,700 2,670 30.7%
Office Supplies 0 250 (250)(100.0)%
Materials 429,976 383,174 46,802 12.2%
Electricity 99,200 85,500 13,700 16.0%
Water 219,000 205,000 14,000 6.8%
Natural Gas 6,800 5,200 1,600 30.8%
Utilities 325,000 295,700 29,300 9.9%
Contracted Services 524,930 514,840 10,090 2.0%
H&S Compliance 7,000 0 7,000 N/A
Fees for Service 34,000 34,000 0 0.0%
Contracted Services 565,930 548,840 17,090 3.1%
Rents and Financial Expenses 12,646 12,146 500 4.1%
Long Term Interest 126,391 130,984 (4,593)(3.5)%
Long Term Debt Principal 106,152 101,641 4,511 4.4%
Debt Charges 232,543 232,625 (82)(0.0)%
Internal Rent 379,392 384,669 (5,277)(1.4)%
Internal Transfers 379,392 384,669 (5,277)(1.4)%
TOTAL EXPENSES 3,943,581 3,613,312 330,269 9.1%
Surplus/(Deficit)(3,847,581)(3,502,312)345,269 9.9%
Increase/ (Decrease)
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Attachment 6 CS-2025-01 (Finance)
January 21, 2025
PLANNING, BUILDING AND DEVELOPMENT DIVISION
Summaries
Planning Department
Building Department
Municipal Enforcement Department
Community Improvement Plans
The following responsibility centres are included in the above noted summaries:
Planning Department
810000 - Planning and Building Administration
811000 - Planning Services
Building Department
221000 - Building Inspection Services
Municipal Enforcement Department
224000 - Municipal Enforcement Services
229000 - Animal Control Services
229005 - Pest Control Services
Community Improvement Plans
823003 - All Community Improvement Plan Incentive
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Attachment 6 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Planning Department Summary
Budget Budget
2025 2024 $%
REVENUES
Licences 10,000 30,000 (20,000)(66.7%)
User Fees 780,500 686,825 93,675 13.6%
Miscellaneous Revenue 790,500 716,825 73,675 10.3%
From Special Purpose Reserves 80,000 100,000 (20,000)(20.0%)
Internal Transfers 80,000 100,000 (20,000)(20.0%)
TOTAL REVENUE 870,500 816,825 53,675 6.6%
EXPENSES
Labour 1,986,120 1,868,473 117,647 6.3%
Employee Benefits Allocation 542,255 506,668 35,587 7.0%
Overtime 6,475 5,500 975 17.7%
Labour and Benefits 2,534,850 2,380,641 154,209 6.5%[52]
Materials 38,950 37,849 1,101 2.9%
Professional Development 9,635 4,200 5,435 129.4%
Advertising 0 1,000 (1,000)(100.0%)
Conferences/Conventions 31,000 22,200 8,800 39.6%
Membership/Subscriptions 18,950 5,600 13,350 238.4%
Office Supplies 8,000 8,000 0 0.0%
Materials 106,535 78,849 27,686 35.1%
Contracted Services 195,000 180,000 15,000 8.3%
Rents and Financial Expenses 220,600 150,600 70,000 46.5%[53]
Indepartmental Transfers (1,361)0 (1,361)N/A
Internal Transfers (1,361)0 (1,361)N/A
TOTAL EXPENSES 3,055,624 2,790,090 265,534 9.5%
Surplus/(Deficit)(2,185,124)(1,973,265)211,859 10.7%
Increase/ (Decrease)
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Attachment 6 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Building Department Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 0 20,000 (20,000)(100.0%)
User Fees 5,000 5,000 0 0.0%
Miscellaneous Revenue 5,000 25,000 (20,000)(80.0%)
From Reserve Funds 4,648,624 4,080,647 567,977 13.9%
Internal Transfers 4,648,624 4,080,647 567,977 13.9%[54]
TOTAL REVENUE 4,653,624 4,105,647 547,977 13.3%
EXPENSES
Labour 2,597,599 2,432,719 164,880 6.8%
Employee Benefits Allocation 792,007 676,473 115,534 17.1%
Overtime 30,375 15,000 15,375 102.5%
Labour and Benefits 3,419,981 3,124,192 295,789 9.5%[55]
Materials 99,800 98,151 1,649 1.7%
Professional Development 32,730 16,430 16,300 99.2%
Insurance Premiums 67,674 50,341 17,333 34.4%
Conferences/Conventions 14,000 10,335 3,665 35.5%
Goods for Resale 500 500 0 0.0%
Membership/Subscriptions 20,966 18,036 2,930 16.2%
Office Supplies 6,000 6,000 0 0.0%
Materials 241,670 199,793 41,877 21.0%
Contracted Services 347,256 159,356 187,900 117.9%[56]
Rents and Financial Expenses 1,000 1,000 0 0.0%
Internal Rent 93,717 71,306 22,411 31.4%
Indirect Costs 550,000 550,000 0 0.0%
Internal Transfers 643,717 621,306 22,411 3.6%
TOTAL EXPENSES 4,653,624 4,105,647 547,977 13.3%
Surplus/(Deficit)0 0 0 N/A
Increase/ (Decrease)
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Attachment 6 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Municipal Enforcement Department Summary
Budget Budget
2025 2024 $%
REVENUES
Fines 125,500 50,500 75,000 148.5%[57]
User Fees 279,000 134,000 145,000 108.2%[58]
Miscellaneous Revenue 404,500 184,500 220,000 119.2%
From Special Purpose Reserves 80,000 0 80,000 N/A [59]
Internal Transfers 80,000 0 80,000 N/A
TOTAL REVENUE 484,500 184,500 300,000 162.6%
EXPENSES
Labour 954,586 826,296 128,290 15.5%
Employee Benefits Allocation 296,635 239,320 57,315 23.9%
Overtime 8,150 8,000 150 1.9%
Labour and Benefits 1,259,371 1,073,616 185,755 17.3%[60]
Materials 47,650 44,100 3,550 8.0%
Professional Development 9,000 9,000 0 0.0%
Conferences/Conventions 2,000 2,000 0 0.0%
Membership/Subscriptions 18,217 4,217 14,000 332.0%
Office Supplies 3,000 3,000 0 0.0%
Materials 79,867 62,317 17,550 28.2%
Contracted Services 205,500 155,075 50,425 32.5%[61]
Fees for Service 591,284 574,063 17,221 3.0%
Contracted Services 796,784 729,138 67,646 9.3%
Rents and Financial Expenses 0 500 (500)(100.0%)
External Transfers 20,000 18,000 2,000 11.1%
Internal Rent 94,479 93,343 1,136 1.2%
Internal Transfers 94,479 93,343 1,136 1.2%
TOTAL EXPENSES 2,250,501 1,976,914 273,587 13.8%
Surplus/(Deficit)(1,766,001)(1,792,414)(26,413)(1.5%)
Increase/ (Decrease)
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Attachment 6 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Community Improvement Plans Summary
Budget Budget
2025 2024 $%
REVENUES
From Special Purpose Reserves 272,000 272,000 0 0.0%
Internal Transfers 272,000 272,000 0 0.0%
TOTAL REVENUE 272,000 272,000 0 0.0%
EXPENSES
External Transfers 272,000 272,000 0 0.0%
TOTAL EXPENSES 272,000 272,000 0 0.0%
Surplus/(Deficit)0 0 0 N/A
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
RECREATION, CULTURE AND FACILITIES DIVISION
Summaries
Cemeteries Department
Recreation Programs
Civic Facilities
Recreation Facilities
Museum and Culture Services
The following responsibility centres are included in the above noted summaries:
Cemeteries Department
541000 - Cemeteries Grounds Maint Services
543000 - Cemetery Facilities
544000 - Cemeteries Burial Services
545000 - Cemetery Development
549000 - Cemetery Administration
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
729014 - Camp Programming
761000 - Recreation and Culture Services
Civic Facilities Services
375000 - Facilities Services Admin
375002 - City Hall Facility
375003 - Service Centre Facility
375004 - Wayne Thomson Building
375005 - Wayne Thomson Building EV Stations
Page 68 of 94
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
RECREATION, CULTURE AND FACILITIES DIVISION - Continued
Recreation Facilities
732003 - Chippawa Arena
732004 - Gale Centre
732013 - Chippawa Arena Maintenance
732014 - Gale Centre Maintenance
733000 - Pools Maintenance Services Outdoor
733001 - Pools Maintenance Facilities
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
734004 - Niagara Falls Exchange EV Stations
752000 - Museums Facility Maintenance
752001 - Museum Services Programming
752002 - Niagara Falls Armoury
Page 69 of 94
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Cemeteries Department Summary
Budget Budget
2025 2024 $%
REVENUES
Donations 25,000 25,000 0 0.0%
Investments 0 100,000 (100,000)(100.0)%[62]
Service Charges 15,000 15,000 0 0.0%
Sales 375,000 375,000 0 0.0%
Other Revenue 1,500 1,500 0 0.0%
User Fees 545,000 535,000 10,000 1.9%
Miscellaneous Revenue 961,500 1,051,500 (90,000)(8.6)%
TOTAL REVENUE 961,500 1,051,500 (90,000)(8.6)%
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Cemeteries Services Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,110,773 1,116,370 (5,597)(0.5)%
Employee Benefits Allocation 353,013 332,277 20,736 6.2%
Overtime 29,735 29,000 735 2.5%
Labour and Benefits 1,493,521 1,477,647 15,874 1.1%
Materials 259,884 236,143 23,741 10.1%
Professional Development 5,500 5,500 0 0.0%
Insurance Premiums 27,318 19,225 8,093 42.1%
Conferences/Conventions 7,500 7,500 0 0.0%
Goods for Resale 36,206 35,190 1,016 2.9%
Membership/Subscriptions 1,450 1,450 0 0.0%
Office Supplies 3,500 3,500 0 0.0%
Materials 341,358 308,508 32,850 10.6%
Electricity 17,500 13,600 3,900 28.7%
Water 9,700 9,200 500 5.4%
Natural Gas 16,300 16,900 (600)(3.6)%
Utilities 43,500 39,700 3,800 9.6%
Contracted Services 264,056 252,230 11,826 4.7%
H & S Compliance 3,500 3,500 0 0.0%
Contracted Services 267,556 255,730 11,826 4.6%
Rents and Financial Expenses 25,000 25,000 0 0.0%
Internal Rent 342,712 343,323 (611)(0.2)%
To Trust Fund 0 100,000 (100,000)(100.0)%[62]
Internal Transfers 342,712 443,323 (100,611)(22.7)%
TOTAL EXPENSES 2,513,647 2,549,908 (36,261)(1.4)%
Surplus/(Deficit)(1,552,147)(1,498,408)53,739 3.6%
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Programs Summary
Budget Budget
2025 2024 $%
REVENUES
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 50,000 50,000 0 0.0%
Grants 70,000 70,000 0 0.0%
Donations 8,125 7,900 225 2.8%
Other Revenue 4,500 9,500 (5,000)(52.6%)
Rents 134,000 153,000 (19,000)(12.4%)
Sales 4,700 1,200 3,500 291.7%
User Fees 1,033,038 805,585 227,453 28.2%[63]
Miscellaneous Revenue 1,184,363 977,185 207,178 21.2%
From Special Purpose Reserves 295,000 0 295,000 N/A [64]
Internal Transfers 295,000 0 295,000 N/A
TOTAL REVENUE 1,549,363 1,047,185 502,178 48.0%
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,764,691 1,698,487 66,204 3.9%
Employee Benefits Allocation 331,329 335,388 (4,059)(1.2%)
Overtime 24,500 24,500 0 0.0%
Labour and Benefits 2,120,520 2,058,375 62,145 3.0%
Materials 257,550 232,084 25,466 11.0%
Professional Development 4,380 4,380 0 0.0%
Insurance Premiums 963 1,010 (47)(4.7%)
Conferences/Conventions 14,400 14,400 0 0.0%
Membership/Subscriptions 3,500 3,500 0 0.0%
Office Supplies 16,000 22,200 (6,200)(27.9%)
Materials 296,793 277,574 19,219 6.9%
Contracted Services 327,300 39,000 288,300 739.2%[64]
Fees for Service 219,749 219,749 0 0.0%
Contracted Services 547,049 258,749 288,300 111.4%
Rents and Financial Expenses 164,100 125,000 39,100 31.3%[64]
Interdepartmental Transfers (13,850)0 (13,850)N/A
Internal Transfers (13,850)0 (13,850)N/A
TOTAL EXPENSES 3,114,612 2,719,698 394,914 14.5%
Surplus/(Deficit)(1,565,249)(1,672,513)(107,264)(6.4%)
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 4,800 0 4,800 N/A
Rents 81,565 77,681 3,884 5.0%
Miscellaneous Revenue 86,365 77,681 8,684 11.2%
TOTAL REVENUE 86,365 77,681 8,684 11.2%
Civic Facilities Summary
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
2025 Budget to 2024 Budget Comparison
TAX SUPPORTED OPERATING FUND
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,028,993 1,002,747 26,246 2.6%
Employee Benefits Allocation 314,736 299,196 15,540 5.2%
Overtime 4,000 4,000 0 0.0%
Labour and Benefits 1,347,729 1,305,943 41,786 3.2%
Materials 117,945 112,745 5,200 4.6%
Professional Development 8,000 8,000 0 0.0%
Insurance Premiums 8,631 7,305 1,326 18.2%
Membership/Subscriptions 2,750 2,022 728 36.0%
Materials 137,326 130,072 7,254 5.6%
Electricity 227,900 217,800 10,100 4.6%
Water 30,000 28,800 1,200 4.2%
Natural Gas 99,900 92,900 7,000 7.5%
Utilities 357,800 339,500 18,300 5.4%
Contracted Services 625,803 600,208 25,595 4.3%
H&S Compliance 9,500 10,500 (1,000)(9.5%)
Snow Plowing 12,800 12,000 800 6.7%
Contracted Services 648,103 622,708 25,395 4.1%
Long Term Interest 138,627 159,839 (21,212)(13.3%)
Long Term Debt Principal 946,669 925,595 21,074 2.3%
Debt Charges 1,085,296 1,085,434 (138)(0.0%)
Internal Rent 61,314 76,976 (15,662)(20.3%)
Internal Transfers 61,314 76,976 (15,662)(20.3%)
TOTAL EXPENSES 3,637,568 3,560,633 76,935 2.2%
Surplus/(Deficit)(3,551,203)(3,482,952)68,251 2.0%
Civic Facilities Services Summary - continued
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Facilities Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 64,020 72,770 (8,750)(12.0%)
Rents 67,012 69,201 (2,189)(3.2%)
User Fees 1,695,000 1,630,000 65,000 4.0%
Miscellaneous Revenue 1,826,032 1,771,971 54,061 3.1%
From Development Charges 986,242 987,434 (1,192)(0.1%)
Internal Transfers 986,242 987,434 (1,192)(0.1%)
TOTAL REVENUE 2,812,274 2,759,405 52,869 1.9%
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 2,376,879 2,340,660 36,219 1.5%
Employee Benefits Allocation 746,873 714,141 32,732 4.6%
Overtime 95,000 95,000 0 0.0%
Labour and Benefits 3,218,752 3,149,801 68,951 2.2%
Materials 242,752 231,387 11,365 4.9%
Professional Development 5,500 10,000 (4,500)(45.0%)
Advertising 3,000 3,000 0 0.0%
Insurance Premiums 322,783 304,607 18,176 6.0%
Office Supplies 2,000 2,000 0 0.0%
Materials 576,035 550,994 25,041 4.5%
Electricity 1,155,600 1,116,100 39,500 3.5%
Water 283,000 286,400 (3,400)(1.2%)
Natural Gas 348,800 334,400 14,400 4.3%
Utilities 1,787,400 1,736,900 50,500 2.9%
Contracted Services 678,907 672,794 6,113 0.9%
H&S Compliance 8,500 9,000 (500)(5.6%)
Snow Plowing 123,500 121,500 2,000 1.6%
Contracted Services 810,907 803,294 7,613 0.9%
Rents and Financial Expenses 18,400 25,600 (7,200)(28.1%)
Long Term Interest 1,160,996 1,255,936 (94,940)(7.6%)
Long Term Debt Principal 1,881,685 1,790,054 91,631 5.1%
Debt Charges 3,042,681 3,045,990 (3,309)(0.1%)
Internal Rent 249,367 229,108 20,259 8.8%
Interdepartmental Transfers (27,250)0 (27,250)N/A
Internal Transfers 222,117 229,108 (6,991)(3.1%)
TOTAL EXPENSES 9,676,292 9,541,687 134,605 1.4%
Surplus/(Deficit)(6,864,018)(6,782,282)81,736 1.2%
Increase/ (Decrease)
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Museum and Culture Services Summary
Budget Budget
2025 2024 $%
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%
Other Revenue 4,800 0 4,800 N/A
Rents 84,420 63,050 21,370 33.9%
Sales 39,000 104,000 (65,000)(62.5%)[65]
User Fees 105,400 124,850 (19,450)(15.6%)
Miscellaneous Revenue 234,620 292,900 (58,280)(19.9%)
TOTAL REVENUE 271,282 329,562 (58,280)(17.7%)
Increase/ (Decrease)
Page 78 of 94
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Attachment 7 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Museum and Culture Services Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,167,569 1,100,876 66,693 6.1%
Employee Benefits Allocation 323,249 303,584 19,665 6.5%
Overtime 8,000 11,000 (3,000)(27.3%)
Labour and Benefits 1,498,818 1,415,460 83,358 5.9%[66]
Materials 302,875 339,225 (36,350)(10.7%)
Professional Development 1,900 3,000 (1,100)(36.7%)
Advertising 0 2,500 (2,500)(100.0%)
Insurance Premiums 25,441 27,757 (2,316)(8.3%)
Conferences/Conventions 6,150 6,150 0 0.0%
Goods for Resale 24,000 58,000 (34,000)(58.6%)[65]
Membership/Subscriptions 10,413 4,178 6,235 149.2%
Office Supplies 12,450 11,250 1,200 10.7%
Materials 383,229 452,060 (68,831)(15.2%)
Electricity 111,000 103,700 7,300 7.0%
Water 21,400 20,100 1,300 6.5%
Natural Gas 55,600 49,800 5,800 11.6%
Utilities 188,000 173,600 14,400 8.3%
Contracted Services 303,430 280,525 22,905 8.2%
Fees for Service 28,375 28,375 0 0.0%
H&S Compliance 19,250 15,750 3,500 22.2%
Snow Plowing 27,100 25,180 1,920 7.6%
Contracted Services 378,155 349,830 28,325 8.1%
Rents and Financial Expenses 4,700 5,300 (600)(11.3%)
Long Term Interest 217,189 228,455 (11,266)(4.9%)
Long Term Debt Principal 509,882 498,786 11,096 2.2%
Debt Charges 727,071 727,241 (170)(0.0%)
TOTAL EXPENSES 3,179,973 3,123,491 56,482 1.8%
Surplus/(Deficit)(2,908,691)(2,793,929)114,762 4.1%
Increase/ (Decrease)
Page 79 of 94
Page 112 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
11-3-544000-010000
Cemeteries Grounds Maintenance
Services
Labour
204,547 11-3-541000-010000 Cemeteries Burial Services
Labour
11-3-544000-010013
Cemeteries Grounds Maintenance
Services
Employee Benefits Allocation
68,336 11-3-541000-010013 Cemeteries Burial Services
Employee Benefits Allocation
11-3-371010-010000 Engineering Admin
Labour (74,624)
89 11-3-312000-010000 Unpaved Surface Maint Roadways
Labour
7,722 11-3-313000-010000 Sidewalk Maint Roadway
Labour
36 11-3-314000-010000 Rural Storm Sewer System Maintenance
Labour
19,530 11-3-315000-010000 Roadside Maintenance
Labour
20,176 11-3-319000-010000 Other Roadway Services
Labour
11,963 11-3-321000-010000 Paved Surface Maint Winter Control
Labour
2,153 11-3-323000-010000 Sidewalk Maint Winter Control
Labour
12,955 11-3-311000-010000 Paved Surface Maint Roadway
Labour
11-3-371010-010013 Engineering Admin
Employee Benefits Allocation (19,431)
Values as per below
Values as per below
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:Page 80 of 94Page 113 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:
23 11-3-312000-010013 Unpaved Surface Maint Roadways
Employee Benefits Allocation
2,011 11-3-313000-010013 Sidewalk Maint Roadway
Employee Benefits Allocation
9 11-3-314000-010013 Rural Storm Sewer System Maintenance
Employee Benefits Allocation
5,085 11-3-315000-010013 Roadside Maintenance
Employee Benefits Allocation
5,254 11-3-319000-010013 Other Roadway Services
Employee Benefits Allocation
3,115 11-3-321000-010013 Paved Surface Maint Winter Control
Employee Benefits Allocation
561 11-3-323000-010013 Sidewalk Maint Winter Control
Employee Benefits Allocation
3,373 11-3-311000-010013 Paved Surface Maint Roadway
Employee Benefits Allocation
11-3-713000-020000 Athletic Fields
Long Term Interest 130,984 11-3-713001-020000 Athletic Fields - Facilities
Long Term Interest
11-3-713000-030007 Athletic Fields
Electricity 9,500 11-3-713001-030008 Athletic Fields - Facilities
Electricity ITC
11-3-713000-030011 Athletic Fields
Natural Gas 1,200 11-3-713001-030012 Athletic Fields - Facilities
Natural Gas ITC
11-3-713000-040000 Athletic Fields
Contracted Services 50,780 11-3-713001-040001 Athletic Fields - Facilities
Contracted Services ITC
11-3-713000-070000 Athletic Fields
Long Term Debt Principal 101,641 11-3-713001-070000 Athletic Fields - Facilities
Long Term Debt PrincipalPage 81 of 94Page 114 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:
11-3-732003-030001 Chippawa Arena
Materials ITC 10,275 11-3-732013-030001 Chippawa Arena Maintenance
Materials ITC
11-3-732003-030008 Chippawa Arena
Electricity ITC 55,600 11-3-732013-030008 Chippawa Arena Maintenance
Electricity ITC
11-3-732003-030010 Chippawa Arena
Water ITC 15,300 11-3-732013-030010 Chippawa Arena Maintenance
Water ITC
11-3-732003-030012 Chippawa Arena
Natural Gas ITC 23,800 11-3-732013-030012 Chippawa Arena Maintenance
Natural Gas ITC
11-3-732003-040001 Chippawa Arena
Contracted Services ITC 54,520 11-3-732013-040001 Chippawa Arena Maintenance
Contracted Services ITC
11-3-732003-040007 Chippawa Arena
Snow Plowing 10,000 11-3-732013-040007 Chippawa Arena Maintenance
Snow Plowing
11-3-732004-020000 Gale Centre
Long Term Interest 1,141,476 11-3-732014-020000 Gale Centre Maintenance
Long Term Interest
11-3-732004-030001 Gale Centre
Materials ITC 4,000 11-3-732014-030001 Gale Centre Maintenance
Materials ITC
11-3-732004-030008 Gale Centre
Electricity ITC 700,000 11-3-732014-030008 Gale Centre Maintenance
Electricity ITC
11-3-732004-030010 Gale Centre
Water ITC 57,000 11-3-732014-030010 Gale Centre Maintenance
Water ITC
11-3-732004-030012 Gale Centre
Natural Gas ITC 222,400 11-3-732014-030012 Gale Centre Maintenance
Natural Gas ITC
11-3-732004-040001 Gale Centre
Contracted Services ITC 174,030 11-3-732014-040001 Gale Centre Maintenance
Contracted Services ITC
11-3-732004-040007 Gale Centre
Snow Plowing 60,000 11-3-732014-040007 Gale Centre Maintenance
Snow Plowing
11-3-732004-070000 Gale Centre
Long Term Debt Principal 917,080 11-3-732014-070000 Gale Centre Maintenance
Long Term Debt PrincipalPage 82 of 94Page 115 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:
11-3-215000-020000 Fire Facilities
Long Term Interest 235,071 11-3-215001-020000 Fire Facilities - Minor Maintenance
Long Term Interest
11-3-215000-030000 Fire Facilities
Materials 15,300 11-3-215001-030000 Fire Facilities - Minor Maintenance
Materials
11-3-215000-030007 Fire Facilities
Electricity 102,000 11-3-215001-030007 Fire Facilities - Minor Maintenance
Electricity
11-3-215000-030009 Fire Facilities
Water 25,000 11-3-215001-030009 Fire Facilities - Minor Maintenance
Water
11-3-215000-030011 Fire Facilities
Natural Gas 54,300 11-3-215001-030011 Fire Facilities - Minor Maintenance
Natural Gas
11-3-215000-040000 Fire Facilities
Contracted Services 132,875 11-3-215001-040000 Fire Facilities - Minor Maintenance
Contracted Services
11-3-215000-040007 Fire Facilities
Snow Plowing 15,450 11-3-215001-040007 Fire Facilities - Minor Maintenance
Snow Plowing
11-3-215000-070000 Fire Facilities
Long Term Debt Principal 250,739 11-3-215001-070000 Fire Facilities - Minor Maintenance
Long Term Debt Principal
11-4-215000-780009
Fire Facilities
From Development Charges Reserve
Fund
(485,810)11-4-215001-780009 Fire Facilities - Minor Maintenance
From Development Charges Reserve Fund
11-3-733000-030001
Pools Maintenance Services
Outdoor
Materials ITC
3,000 11-3-733001-030001
Pools Maintenance Services Outdoor -
Facilities
Materials ITC
11-3-733000-030008
Pools Maintenance Services
Outdoor
Electricity ITC
19,100 11-3-733001-030008
Pools Maintenance Services Outdoor -
Facilities
Electricity ITC
11-3-733000-030010
Pools Maintenance Services
Outdoor
Water
108,500 11-3-733001-030010
Pools Maintenance Services Outdoor -
Facilities
WaterPage 83 of 94Page 116 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:
11-3-733000-030012
Pools Maintenance Services
Outdoor
Natural Gas ITC
1,200 11-3-733001-030012
Pools Maintenance Services Outdoor -
Facilities
Natural Gas ITC
11-3-733000-040001
Pools Maintenance Services
Outdoor
Contracted Services ITC
55,750 11-3-733001-040001
Pools Maintenance Services Outdoor -
Facilities
Contracted Services ITC
11-3-143010-010000 Information Services
Labour 349,986 11-3-143030-010000 Information Services - GIS
Labour
11-3-143010-010013 Information Services
Employee Benefits Allocation 101,592 11-3-143030-010013 Information Services - GIS
Employee Benefits Allocation
11-3-143010-030014 Information Services
Software Costs 85,000 11-3-143030-030014 Information Services - GIS
Software Costs
11-3-221000-010000 Building Inspection Services
Labour 22,469 11-3-811000-010000 Planning Services
Labour
11-3-221000-010013 Building Inspection Services
Employee Benefits Allocation 6,721 11-3-811000-010013 Planning Services
Employee Benefits Allocation
11-3-224000-010000 Municipal Enforcement Services
Labour 22,469 11-3-811000-010000 Planning Services
Labour
11-3-224000-010013 Municipal Enforcement Services
Employee Benefits Allocation 6,721 11-3-811000-010013 Planning Services
Employee Benefits Allocation
11-3-811000-010000 Planning
Labour 13,162
11-3-224000-010000 Municipal Enforcement Services
Labour 13,163
11-3-221000-010000 Building Inspection Services
Labour
Page 84 of 94Page 117 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:
11-3-811000-010013 Planning
Employee Benefits Allocation 3,482
11-3-224000-010013 Municipal Enforcement Services
Employee Benefits Allocation 3,482
11-3-823004-060000 Lundy's Lane CIP
External Transfers 20,000 11-3-823003-060000 All City CIP's
External Transfers
11-3-823005-060000 Downtown CIP
External Transfers 50,000 11-3-823003-060000 All City CIP's
External Transfers
11-3-823007-060000 Historic Drummondville CIP
External Transfers 90,000 11-3-823003-060000 All City CIP's
External Transfers
11-3-823009-060000 Gateway CIP
External Transfers 12,000 11-3-823003-060000 All City CIP's
External Transfers
11-4-823004-780003 Lundy's Lane CIP
From Special Purpose Reserves (20,000)11-4-823003-780003 All City CIP's
From Special Purpose Reserves
11-4-823005-780003 Downtown CIP
From Special Purpose Reserves (50,000)11-4-823003-780003 All City CIP's
From Special Purpose Reserves
11-4-823007-780003 Historic Drummondville CIP
From Special Purpose Reserves (90,000)11-4-823003-780003 All City CIP's
From Special Purpose Reserves
11-4-823009-780003 Gateway CIP
From Special Purpose Reserves (12,000)11-4-823003-780003 All City CIP's
From Special Purpose Reserves
11-3-342010-010000 Traffic Control
Labour 542,495 11-3-342011-010000 School Crossing Guards
Labour
11-3-342010-010013 Traffic Control
Employee Benefits Allocation 54,962 11-3-342011-010013 School Crossing Guards
Employee Benefits Allocation
11-3-135000-010000 Corporate Services
Labour 109,000 11-3-133016-010000 Stores
Labour
11-3-221000-010013 Building Inspection Services
Employee Benefits Allocation
Page 85 of 94Page 118 of 430
Attachment 8 - 2024 Budget Reclassifications CS-2025-01 (Finance)
January 21, 2025
2024 Budget Reclassifications
Certain comparative figures from 2024 have been reclassified to conform with the budget presentation adopted
for the 2025 budget as follows:
Account Number Department
Account Name Amount Account Number Department
Account Name
2024 Original Budget 2024 Revised Budget
reallocate FROM account:reallocate TO account:
11-3-135000-010013 Corporate Services
Employee Benefits Allocation 30,520 11-3-133016-010013 Stores
Employee Benefits Allocation
11-3-133015-010013 Procurement
Employee Benefits Allocation 72,533 11-3-133016-010013 Stores
Employee Benefits Allocation
11-3-133015-010016 Procurement
Overtime 8,000 11-3-133016-010016 Stores
Overtime
11-3-133015-010000 Procurement
Labour 63,703 11-3-133017-010000 Courier
Labour
11-3-133015-010013 Procurement
Employee Benefits Allocation 21,259 11-3-133017-010013 Courier
Employee Benefits Allocation
11-3-133015-010016 Procurement
Overtime 1,250 11-3-133017-010016 Courier
Overtime
11-3-133015-030000 Procurement
Materials 5,150 11-3-133016-030000 Stores
Materials
11-3-133015-030000 Procurement
Materials 11,050 11-3-133017-030000 Courier
Materials
11-3-133015-030014 Procurement
Software Costs 3,600 11-3-133016-030014 Stores
Software Costs
11-3-133015-030035 Procurement
Office Supplies 500 11-3-133016-030035 Stores
Office Supplies
11-3-131010-030000 Clerks
Materials 146,000 11-3-133017-030000 Courier
Materials
11-3-131010-030000 Clerks
Rents and Financials 5,900 11-3-133017-050000 Courier
Rents and Financials
Page 86 of 94Page 119 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
1 Human Resources Generalist
Provide administrative support for talent acquisition and corporate recruitment
including job postings, testing, interviews, medicals, references and letters to
applicants. Supports the HR department by administering employment matters
related to performance evaluations, job transfers, recalls, layoffs, appointment
letters, rate changes, training, on-boarding, employee relations and the tuition
reimbursement program. Provides frontline customer service by responding to
various internal and external HR inquiries.
Y
2 Manager of Organizational
Change/Development
Provide change management support to the Corporation on key strategic
projects such as ERP, Customer Service, Cartegraph OMS, asset management
governance and key performance indicators as established by CLT and Council.
As a foundational pillar of the new People Plan, implementing a learning and
development strategy will be critical to staff engagement and retention, workforce
planning and leadership development.
N
3 Payroll Analyst
With the implementation of the new ERP and elimination of departmental
timekeepers, this position will provide corporate oversight, analyze and review
employee time sheet submissions for accuracy. Problem solving payroll data,
provide technical advice and informal training to key users. As team is lean with
ERP sustainment plan, this position also provides backup support to Payroll
Supervisor. Currently, have a contract position and requesting this be converted
into a permanent position.
Y
4 Election Coordinator Election Coordinator typically hired one year in advance of the Election with
funding recovered through the Election SPR. No levy impact. Y
2025 Property Tax Funded Positions Requested
CAO Division
HR Department
Clerks Department
Page 87 of 94Page 120 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
5 Manager of Special Projects
This position is responsible for a number of project initiatives that contribute to
the City’s Strategic Priorities, process improvements, along with strategic
analysis leading to performance and efficiency improvements.
The role supports divisions/departments throughout the City to conduct
assessments, facilitates business process mapping exercises, strengthens
internal controls, promotes process and continuous organizational
improvements.
Y
Removal of Senior Manager of
Procurement This position is proposed to be removed from the budget/complement. Y
6 Senior Manager ERP
Implementation and Continuity
This position is responsible to provide leadership to the project team for the
delivery and implementation of the new city-wide Enterprise Resource Planning
(ERP) solution in alignment with corporate direction and timelines.
The role is responsible for gathering and synthesizing information from functional
leads and subject matter experts and leading decision-making processes to
define implementation paths, system continuity, and support continuous
improvement.
The role leads and collaborates with cross-functional teams and stakeholders to
support functional design and change management strategies to modernize
systems, optimize business processes, and capitalize on new technologies and
automation for improved efficiency and user experience.
Y
Corporate Services Division
Page 88 of 94Page 121 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
7 ERP Continuity Team - TBD Y
8 ERP Continuity Team - TBD Y
9 ERP Continuity Team - TBD Y
10 Executive Assistant
This position is responsible for providing support and coordination to the General
Manager of Corporate Services and to all functional areas of the division.
The role contributes project support to a wide-variety of corporate and divisional
initiatives, conducts research, data analysis, and additionally develops and
administers corporate policies and procedures in accordance with corporate
requirements and approvals.
Y
This position is responsible to provide ERP business support activities (reporting,
analysis, etc.), functional support and identifies opportunities to improve the ERP
system, existing business processes and overall functionality for continuous
improvement (system changes, upgrades, enhancements, data integration,
testing, troubleshooting, etc.)
The role is responsible for finding efficiencies and improvements in existing
systems, and planning and implementing new systems and processes that align
with strategic objectives while maintaining consistency with the ERP system and
other IT solutions.
The role ensures proper documentation of processes and procedures, reporting
accuracy, data integrity and facilitates solutions that increase efficiency and
effectiveness and maximize business values.Page 89 of 94Page 122 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
Removal of Assistant City
Solicitor
This position is proposed to be removed from the budget/complement and
instead replaced with an Articling Student, two (2) summer students and one (1)
summer law student. Net impact to the levy is a reduction of approximately
$31,000.
Y
11 Articling Student Articiling Student, training to become Lawyer Y
12 Student - 18 weeks Student Y
13 Student - 18 weeks Student Y
14 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
15 Junior Graphic Designer in
Communications Graphic designer of communications.N
16 Family Services & Sales
Coordinator
Work directly with families to assist with the purchase of interment rights &
memorialization of their loved ones or preplanning their own needs. N
Communications Department
Legal Department
Information Systems Department
Cemeteries Department
Recreation, Culture & Facilities Division
Page 90 of 94Page 123 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
17 Development Technologist Will focus on site plan application reviews to achieve mandated review
turnaround times. Y
18 Development Inspector To perform periodic inspections, assist with the processing of Road Occupancy
Permit applications and managing of securities N
19 Communications Assistant
Will provide leadership & action to support ENG, Transp. And Operations Dept
by developing media, construction notices, public service announcements,
project update bulletins, flyers and document accessibility. Plus updating all
website content.
N
20 Seasonal Labourer Extension Extension of seasonal labourer from 30 weeks to 52 weeks Y
21 Seasonal Labourer Extension Extension of seasonal labourer from 30 weeks to 52 weeks Y
22 Seasonal Labourer Extension Extension of seasonal labourer from 30 weeks to 52 weeks Y
23 Special Projects Manager
(Contract)
Reporting to Director of Operations, focusing on roads, parks, forestry, and
construction:
- identify gaps in programs
- develop standard operating programs, proedures, policies,
- train staff
- develop KPIs
- lead special projects
Contract position proposed to be funded by HR Stabilization Special Purpose
Reserve for the duration of the contract - no levy impact.
Y
Engineering Department
Operations Department
Municipal Works Division
Page 91 of 94Page 124 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division24
Truck 1/Labourer
(Rapid Response Team)
35 weeks
Y
25
Truck 1/Labourer
(Rapid Response Team)
35 weeks
Y
26
Truck 1/Labourer
(Rapid Response Team)
35 weeks
Y
27
Truck 1/Labourer
(Rapid Response Team)
35 weeks
N
28
Truck 1/Labourer
(Rapid Response Team)
35 weeks
N
29
Truck 1/Labourer
(Rapid Response Team)
35 weeks
N
30 Seasonal Labourer (5 week
extension) for 33 Seasonals Extend for late winter/early spring winter conditions Y
31 Labourer (Sidewalk Sweeper)Seasonal sweeper exclusively downtown & tourist core - funded 100% by
Municipal Accommodation Tax - no levy impact Y
Rapid Response Team (each team = 3 Labourers) would be responsible for
attending all unplanned work or requests.
Rapid Response Team (each team = 3 Labourers) would be responsible for
attending all unplanned work or requests. Page 92 of 94Page 125 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division32
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
33
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
34
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
35
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
36 Garage Mechanic To backfill two mechanics dedicated to service to the fire dept. N
37 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
Additional Maint. Crew will enhance coverage, improve the quality of
maintenance, & ensure more timely & efficient service
Page 93 of 94Page 126 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
38 Sr. Permit Expeditor
Brand new position - under the direction of the CBO, to prescreen permit
applications & meet with clients to review potential permit application
submissions for all building classifications
Y
Building Department - no levy impact
Planning, Building and Development Division
Page 94 of 94Page 127 of 430
1 Overall Summary
2 Mayor &Council,Committees,Boards &
Grants
3 Chief Adminstrative Division
4 Corporate Services Division
5 Municipal Works Division
6 Planning,Building &Development
Division
7 Recreation,Culture &Facilities Division
Page 128 of 430
Index
OVERALL SUMMARY
Overall Revenue &Expenses Summary
Page 129 of 430
Attachment 1 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Taxation City General/Urban 89,667,236 88,214,061 1,453,175 1.6%
Taxation Capital Levy 1,313,478 1,291,540 21,938 1.7%
Taxation Write Offs (1,555,000)(1,550,000)(5,000)0.3%
Taxation Other Charges 10,850 350 10,500 3000.0%
Payment in Lieu of Taxation 7,914,646 7,892,552 22,094 0.3%
Taxation 97,351,210 95,848,503 1,502,707 1.6%
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 562,006 555,356 6,650 1.2%
Grants 60,000 60,000 0 0.0%
Other Municipalities 50,000 0 50,000 N/A
Grants 692,006 635,356 56,650 8.9%
Casino 14,000,000 14,000,000 0 0.0%
Donations 37,325 35,900 1,425 4.0%
Fines 125,500 50,500 75,000 148.5%
Investments 3,700,000 3,075,000 625,000 20.3%
Licences 421,156 411,156 10,000 2.4%
Other Revenue 10,273,694 6,610,000 3,663,694 55.4%
Penalties and Interest 2,510,000 2,300,000 210,000 9.1%
Permits 15,000 15,000 0 0.0%
Provincial Offences Act 185,298 16,983 168,315 991.1%
Rents 429,997 425,932 4,065 1.0%
Sales 456,700 518,200 (61,500)(11.9%)
Service Charges 15,000 15,000 0 0.0%
User Fees 5,402,438 4,889,260 513,178 10.5%
Miscellaneous Revenue 37,572,108 32,362,931 5,209,177 16.1%
From Capital SPR 0 55,000 (55,000)(100.0%)
From Special Purpose Reserves 2,762,282 1,117,716 1,644,566 147.1%
From Reserve Funds 8,516,635 8,638,148 (121,513)(1.4%)
From Development Charges 1,473,678 2,121,297 (647,619)(30.5%)
From Operating (Indirect Costs)947,506 928,968 18,538 2.0%
From Operating (Internal Rent)9,377,783 8,726,087 651,696 7.5%
Internal Transfers 23,077,884 21,587,216 1,490,668 6.9%
TOTAL REVENUE 158,693,208 150,434,006 8,259,202 5.5%
Increase/ (Decrease)
1
Page 130 of 430
Attachment 1 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 59,055,943 54,418,062 4,637,881 8.5%
Employee Benefits Allocation 16,716,262 14,947,548 1,768,714 11.8%
Overtime 1,832,435 1,893,200 (60,765)(3.2%)
Labour and Benefits 77,604,640 71,258,810 6,345,830 8.9%
Advertising 334,654 209,000 125,654 60.1%
Materials 6,694,760 6,704,418 (9,658)(0.1%)
Goods for Resale 70,706 103,690 (32,984)(31.8%)
Software Costs 4,350,225 3,158,825 1,191,400 37.7%
Professional Development 428,070 397,840 30,230 7.6%
Conferences/Conventions 364,120 278,810 85,310 30.6%
Membership/Subscriptions 290,985 231,764 59,221 25.6%
Office Supplies 144,050 146,300 (2,250)(1.5%)
Insurance Premiums 2,025,731 1,975,658 50,073 2.5%
WSIB 1,608,000 1,355,500 252,500 18.6%
Materials 16,311,301 14,561,805 1,749,496 12.0%
Electricity 2,501,100 2,395,700 105,400 4.4%
Water 598,200 586,700 11,500 2.0%
Natural Gas 590,300 555,900 34,400 6.2%
Utilities 3,689,600 3,538,300 151,300 4.3%
Contracted Services 12,819,677 12,689,727 129,950 1.0%
Snow Plowing 197,850 179,130 18,720 10.5%
Fees for Service 7,839,223 7,637,387 201,836 2.6%
Contracted Services 20,856,750 20,506,244 350,506 1.7%
Rents and Financial Expenses 1,534,967 1,315,486 219,481 16.7%
External Transfers 8,299,583 4,885,256 3,414,327 69.9%
Long Term Interest 2,072,290 2,160,986 (88,696)(4.1%)
Long Term Debt Principal 4,277,367 3,996,884 280,483 7.0%
Debt Charges 6,349,657 6,157,870 191,787 3.1%
Increase/ (Decrease)
2
Page 131 of 430
Attachment 1 CS-2025-01 (Finance)
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES - continued
Internal Rent 8,547,557 7,893,239 654,318 8.3%
Indirect Costs 550,000 550,000 0 0.0%
Interdepartmental Transfers (1,361)0 (1,361)N/A
To Capital/Capital SPR 9,596,335 8,207,397 1,388,938 16.9%
To CSPR (Debt Placeholder)739,364 1,007,092 (267,728)(26.6%)
To CSPR (DC Debt Placeholder)0 646,390 (646,390)(100.0%)
To Reserve Funds 10,360,917 9,670,917 690,000 7.1%
To Special Purpose Reserves 1,131,341 135,200 996,141 736.8%
To Trust Fund 0 100,000 (100,000)(100.0%)
Internal Transfers 30,924,153 28,210,235 2,713,918 9.6%
TOTAL EXPENSES 165,570,651 150,434,006 15,136,645 10.1%
Surplus/(Deficit)(6,877,443)0 6,877,443
Increase/ (Decrease)
3
Page 132 of 430
Index
MAYOR &COUNCIL,COMMITTEES,BOARDS &GRANTS
Mayor &Councillors
Mayor &Councillors Summary
Mayor &Councillors
Office of the Mayor and Council Support
Committees
Committees 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
Niagara District Airport Services
Library Services
Niagara Falls Illumination Board
Grants
Grants Summary
OPG Community Impact Agreement
Doctor Recruitment
Casino Policing
St.John's Ambulance Niagara -Water Patrol
Social Service Grants
Page 133 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Mayor and Councillors Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2025 2024 $%
REVENUES
User Fees 2,000 2,000 0 0.0%
Miscellaneous Revenue 2,000 2,000 0 0.0%
TOTAL REVENUE 2,000 2,000 0 0.0%
EXPENSES
Labour 665,154 648,940 16,214 2.5%
Employee Benefits Allocation 192,281 180,557 11,724 6.5%
Overtime 1,000 0 1,000 N/A
Labour and Benefits 858,435 829,497 28,938 3.5%
Materials 64,110 64,110 0 0.0%
Professional Development 5,000 5,000 0 0.0%
ADVERTISING 15,000 15,000 0 0.0%
Insurance Premiums 940 973 (33)(3.4)%
Conferences/Conventions 20,500 15,000 5,500 36.7%
Membership/Subscriptions 24,500 24,500 0 0.0%
Office Supplies 12,500 12,500 0 0.0%
Materials 142,550 137,083 5,467 4.0%
Contracted Services 51,000 46,000 5,000 10.9%
External Transfers 10,500 61,500 (51,000)(82.9)%
Interdepartmental Transfers 51,000 0 51,000 N/A
Internal Transfers 51,000 0 51,000 N/A
TOTAL EXPENSES 1,113,485 1,074,080 39,405 3.7%
Surplus/(Deficit)(1,111,485)(1,072,080)39,405 3.7%
4
Page 134 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:12 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-111000-??????To :11-4-111000-??????
2025 2024
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 383,935 374,188
11-3-111000-010013 EMPLOYEE BENEFITS ALLOCATION 113,365 105,275
11-3-111000-030000 MATERIALS 13,860 13,860
11-3-111000-030005 PROFESSIONAL DEVELOPMENT 5,000 5,000
11-3-111000-030017 INSURANCE PREMIUMS AND SETTLEM 940 973
11-3-111000-030018 CONFERENCES/CONVENTIONS 20,500 15,000
11-3-111000-030034 MEMBERSHIP/SUBSCRIPTIONS 24,500 24,500
11-3-111000-030035 OFFICE SUPPLIES 500 500
11-3-111000-040000 CONTRACTED SERVICES 45,000 40,000
11-3-111000-060000 EXTERNAL TRANSFERS 9,000 60,000
11-3-111000-090002 INTERDEPARTMENTAL TRANSFERS 51,000 0
Total EXPENSE 667,600 639,296
4-->REVENUE
11-4-111000-710000 USER FEES -2,000 -2,000
Total REVENUE -2,000 -2,000
MAYOR AND COUNCILLORS Surplus/Deficit 665,600 637,296
Total CITY OPERATING FUND 665,600 637,296
5
Page 135 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:13 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-112000-??????To :11-4-112000-??????
2025 2024
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 281,219 274,752
11-3-112000-010013 EMPLOYEE BENEFITS ALLOCATION 78,916 75,282
11-3-112000-010016 OVERTIME 1,000 0
11-3-112000-030000 MATERIALS 20,400 20,400
11-3-112000-030015 ADVERTISING 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 1,500
Total EXPENSE 445,885 434,784
OFFICE OF THE MAYOR AND COUNCIL SUPPORT Surplus/De 445,885 434,784
Total CITY OPERATING FUND 445,885 434,784
6
Page 136 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Committees Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2025 2024 $%
REVENUES
User Fees 158,000 186,000 (28,000)(15.1)%
Donations 3,200 2,000 1,200 60.0%
Other Revenue 16,500 15,000 1,500 10.0%
Miscellaneous Revenue 177,700 203,000 (25,300)(12.5)%
From Special Purpose Reserves 35,000 35,000 0 0.0%
Internal Transfers 35,000 35,000 0 0.0%
TOTAL REVENUE 212,700 238,000 (25,300)(10.6)%
EXPENSES
Labour 75,698 74,097 1,601 2.2%
Employee Benefits Allocation 24,151 23,034 1,117 4.8%
Overtime 500 500 0 0.0%
Labour and Benefits 100,349 97,631 2,718 2.8%
Materials 80,350 74,850 5,500 7.3%
Professional Development 250 250 0 0.0%
Advertising 1,750 1,750 0 0.0%
Conferences/Conventions 9,200 8,200 1,000 12.2%
Membership/Subscriptions 950 950 0 0.0%
Materials 92,500 86,000 6,500 7.6%
Contracted Services 35,000 35,000 0 0.0%
Rents and Financial Expenses 70,000 70,000 0 0.0%
External Transfers 10,000 10,000 0 0.0%
To Special Purpose Reserves 1,000 1,000 0 0.0%
Internal Transfers 1,000 1,000 0 0.0%
TOTAL EXPENSES 308,849 299,631 9,218 3.1%
Surplus/(Deficit)(96,149)(61,631)34,518 56.0%
7
Page 137 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:14 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113005-??????To :11-4-113005-??????
2025 2024
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 11,500 7,500
11-3-113005-030005 PROFESSIONAL DEVELOPMENT 250 250
11-3-113005-080005 TO SPECIAL PURPOSE RESERVES 1,000 1,000
Total EXPENSE 12,750 8,750
4-->REVENUE
11-4-113005-710000 USER FEES -8,000 -1,000
Total REVENUE -8,000 -1,000
RECREATION COMMITTEE Surplus/Deficit 4,750 7,750
Total CITY OPERATING FUND 4,750 7,750
8
Page 138 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:47 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113010-??????To :11-4-113010-??????
2025 2024
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 139 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:31 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113015-??????To :11-4-113015-??????
2025 2024
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 75,698 74,097
11-3-113015-010013 EMPLOYEE BENEFITS ALLOCATION 24,151 23,034
11-3-113015-010016 OVERTIME 500 500
11-3-113015-030000 MATERIALS 3,000 3,000
11-3-113015-030018 CONFERENCES/CONVENTIONS 6,000 5,000
11-3-113015-030034 MEMBERSHIP/SUBSCRIPTIONS 500 500
Total EXPENSE 109,849 106,131
4-->REVENUE
11-4-113015-710000 USER FEES -150,000 -185,000
Total REVENUE -150,000 -185,000
COMMITTEE OF ADJUSTMENT Surplus/Deficit -40,151 -78,869
Total CITY OPERATING FUND -40,151 -78,869
10
Page 140 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:32 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113030-??????To :11-4-113030-??????
2025 2024
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 21,000 20,000
Total EXPENSE 21,000 20,000
4-->REVENUE
11-4-113030-790000 OTHER REVENUE -16,000 -15,000
Total REVENUE -16,000 -15,000
PARK IN THE CITY Surplus/Deficit 5,000 5,000
Total CITY OPERATING FUND 5,000 5,000
11
Page 141 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:33 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113035-??????To :11-4-113035-??????
2025 2024
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 1,500
11-3-113035-030015 ADVERTISING 750 750
11-3-113035-030016 PROMOTIONAL ITEMS 750 750
11-3-113035-030018 CONFERENES/CONVETIONS 2,000 2,000
Total EXPENSE 5,000 5,000
MAYOR'S ACCESSIBILITY ADVISORY COMMITTEE Surplus/D 5,000 5,000
Total CITY OPERATING FUND 5,000 5,000
12
Page 142 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:34 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113050-??????To :11-4-113050-??????
2025 2024
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 -3,200 -2,000
11-4-113050-790000 OTHER REVENUE -500 0
Total REVENUE -3,700 -2,000
MAYOR'S YOUTH ADVISORY COMMITTEE Surplus/Deficit 5,300 7,000
Total CITY OPERATING FUND 5,300 7,000
13
Page 143 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:34 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113060-??????To :11-4-113060-??????
2025 2024
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 3,100
Total EXPENSE 3,100 3,100
SENIOR ADVISORY COMMITTEE Surplus/Deficit 3,100 3,100
Total CITY OPERATING FUND 3,100 3,100
14
Page 144 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:35 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113065-??????To :11-4-113065-??????
2025 2024
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 145 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:36 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-113070-??????To :11-4-113070-??????
2025 2024
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 4,000 5,000
Total EXPENSE 4,000 5,000
ANTI-RACISM COMMITTEE Surplus/Deficit 4,000 5,000
Total CITY OPERATING FUND 4,000 5,000
16
Page 146 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:36 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-813000-??????To :11-4-813000-??????
2025 2024
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 8,000 6,500
11-3-813000-030015 ADVERTISING 1,000 1,000
11-3-813000-030018 CONFERENCES/CONVENTIONS 1,200 1,200
11-3-813000-030034 MEMBERSHIP/SUBSCRIPTIONS 450 450
11-3-813000-040000 CONTRACTED SERVICES 35,000 35,000
11-3-813000-060000 EXTERNAL TRANSFERS 10,000 10,000
Total EXPENSE 55,650 54,150
4-->REVENUE
11-4-813000-780003 FROM SPECIAL PURPOSE RESERVES -35,000 -35,000
Total REVENUE -35,000 -35,000
MUNICIPAL HERITAGE COMMITTEE Surplus/Deficit 20,650 19,150
Total CITY OPERATING FUND 20,650 19,150
17
Page 147 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Boards Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2025 2024 $%
REVENUES
From Reserve Funds 271,011 282,899 (11,888)(4.2)%
Internal Transfers 271,011 282,899 (11,888)(4.2)%
TOTAL REVENUE 271,011 282,899 (11,888)(4.2)%
EXPENSES
Fees for Service 6,265,815 6,081,200 184,615 3.0%
Long Term Interest 7,077 9,587 (2,510)(26.2)%
Long Term Debt Principal 115,359 112,930 2,429 2.2%
Debt Charges 122,436 122,517 (81)(0.1)%
TOTAL EXPENSES 6,388,251 6,203,717 184,534 3.0%
Surplus/(Deficit)(6,117,240)(5,920,818)(196,422)(3.3)%
18
Page 148 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:37 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-361000-??????To :11-4-361000-??????
2025 2024
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 478,665 478,669
Total EXPENSE 478,665 478,669
4-->REVENUE
11-4-361000-780001 FROM RESERVE FUNDS -271,011 -282,899
Total REVENUE -271,011 -282,899
NIAGARA DISTRICT AIRPORT SERVICES Surplus/Deficit 207,654 195,770
Total CITY OPERATING FUND 207,654 195,770
19
Page 149 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-740000-??????To :11-4-740000-??????
2025 2024
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 7,077 9,587
11-3-740000-040006 FEES FOR SERVICE 5,740,150 5,556,509
11-3-740000-070000 LONG TERM DEBT PRINCIPAL 115,359 112,930
Total EXPENSE 5,862,586 5,679,026
LIBRARY SERVICES Surplus/Deficit 5,862,586 5,679,026
Total CITY OPERATING FUND 5,862,586 5,679,026
20
Page 150 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821006-??????To :11-4-821006-??????
2025 2024
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 47,000 46,022
Total EXPENSE 47,000 46,022
NIAGARA FALLS ILLUMINATION BOARD Surplus/Deficit 47,000 46,022
Total CITY OPERATING FUND 47,000 46,022
21
Page 151 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Grants Summary
Budget Budget
Increase/
(Decrease)
Increase/
(Decrease)
2025 2024 $%
REVENUES
From Reserve Funds 2,895,000 2,895,000 0 0.0%
From Special Purpose Reserves 200,000 200,000 0 0.0%
Internal Transfers 3,095,000 3,095,000 0 0.0%
TOTAL REVENUE 3,095,000 3,095,000 0 0.0%
EXPENSES
Materials 25,000 25,000 0 0.0%
Materials 25,000 25,000 0 0.0%
Contracted Services 2,520,000 2,520,000 0 0.0%
External Transfers 923,083 723,083 200,000 27.7%
To Reserve Funds 110,917 110,917 0 0.0%
Internal Transfers 110,917 110,917 0 0.0%
TOTAL EXPENSES 3,579,000 3,379,000 200,000 5.9%
Surplus/(Deficit)(484,000)(284,000)200,000 70.4%
22
Page 152 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:39 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129001-??????To :11-4-129001-??????
2025 2024
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 25,000
Total EXPENSE 25,000 25,000
4-->REVENUE
11-4-129001-780001 FROM RESERVE FUNDS -25,000 -25,000
Total REVENUE -25,000 -25,000
OPG COMMUNITY IMPACT AGREEMT Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
23
Page 153 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:40 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129200-??????To :11-4-129200-??????
2025 2024
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 500,000 300,000
Total EXPENSE 500,000 300,000
4-->REVENUE
11-4-129200-780003 FROM SPECIAL PURPOSE RESERVES -200,000 -200,000
Total REVENUE -200,000 -200,000
DOCTOR RECRUITMENT Surplus/Deficit 300,000 100,000
Total CITY OPERATING FUND 300,000 100,000
24
Page 154 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:41 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-220000-??????To :11-4-220000-??????
2025 2024
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
25
Page 155 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:41 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-521000-??????To :11-4-521000-??????
2025 2024
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 34,000 34,000
Total EXPENSE 34,000 34,000
ST JOHN'S AMBULANCE NIAGARA WATER PATROL Surplus/D 34,000 34,000
Total CITY OPERATING FUND 34,000 34,000
26
Page 156 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :3:42 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-610000-??????To :11-4-610000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
610000-->SOCIAL SERVICE GRANTS
3-->EXPENSE
11-3-610000-060000 EXTERNAL TRANSFERS 389,083 389,083
11-3-610000-080004 TO RESERVE FUNDS 110,917 110,917
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 157 of 430
Index
CHIEF ADMINSTRATIVE DIVISION
Business Development
Business Development Department Summary
Business Development Services
Niagara Falls Innovation Hub
Small Business Enterprise Centre
Chief Administrator's Office Department
Chief Administrator's Office Summary
CAO &Support
Clerks Department
Clerks Summary
Election Services
Clerks Services
Fire Department
Fire Department Summary
Fire Suppression Services
Fire Training Services
Fire Prevention Services
Fire -Public Education
Fire Communication Services
Fire Facilities Minor Maintenance
Fire Facilities
Fire Other Services
Emergency Measures
Human Resources
Human Resources Summary
Labour &Employee Relations
Staffing &Compensation Services
Health,Safety &Wellness Services
Training &Development
Transit Services
Transit Services Summary
Page 158 of 430
Index
CHIEF ADMINSTRATIVE DIVISION -CONTINUED
Transit Services -Continued
Transit Facilities
WEGO Transportation System
Transit Administration
Page 159 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Provincial Grants 228,844 178,844 50,000 28.0%
Grants 228,844 178,844 50,000 28.0%
Other Revenue 0 19,719 (19,719)(100.0)%
User Fees 2,000 2,000 0 0.0%
Miscellaneous Revenue 2,000 21,719 (19,719)(90.8)%
From Reserve Funds 700,000 700,000 0 0.0%
From Special Purpose Reserves 50,000 0 50,000 N/A
Internal Transfers 750,000 700,000 50,000 7.1%
TOTAL REVENUE 980,844 900,563 80,281 8.9%
Business Development Department Summary
Increase/ (Decrease)
28
Page 160 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 747,074 709,776 37,298 5.3%
Employee Benefits Allocation 191,610 191,065 545 0.3%
Labour and Benefits 938,684 900,841 37,843 4.2%
Materials 72,750 72,000 750 1.0%
Professional Development 5,800 3,800 2,000 52.6%
Advertising 45,750 45,750 0 0.0%
Insurance Premiums 0 23 (23)(100.0)%
Conferences/Conventions 7,600 5,845 1,755 30.0%
Membership/Subscriptions 4,000 4,500 (500)(11.1)%
Office Supplies 4,000 6,000 (2,000)(33.3)%
Materials 139,900 137,918 1,982 1.4%
Contracted Services 137,500 87,500 50,000 57.1%
Fees for Service 700,000 700,000 0 0.0%
Contracted Services 837,500 787,500 50,000 6.3%
External Transfers 89,000 63,000 26,000 41.3%
Internal Rent 18,923 19,247 (324)(1.7)%
Internal Transfers 18,923 19,247 (324)(1.7)%
TOTAL EXPENSES 2,024,007 1,908,506 115,501 6.1%
Surplus/(Deficit)(1,043,163)(1,007,943)35,220 3.5%
Business Development Department Summary - continued
Increase/ (Decrease)
29
Page 161 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:25 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821000-??????To :11-4-821000-??????
2025 2024
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 572,757 521,641
11-3-821000-010013 EMPLOYEE BENEFITS ALLOCATION 155,004 144,779
11-3-821000-030000 MATERIALS 45,750 45,000
11-3-821000-030005 PROFESSIONAL DEVELOPMENT 1,800 1,800
11-3-821000-030015 ADVERTISING 30,000 30,000
11-3-821000-030018 CONFERENCES/CONVENTIONS 5,000 3,245
11-3-821000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,000 2,500
11-3-821000-030035 OFFICE SUPPLIES 2,000 4,000
11-3-821000-040000 CONTRACTED SERVICES 137,500 87,500
11-3-821000-090000 INTERNAL RENT 18,923 19,247
Total EXPENSE 970,734 859,712
4-->REVENUE
11-4-821000-710000 USER FEES -2,000 -2,000
11-4-821000-780003 FROM SPECIAL PURPOSE RESERVES -50,000 0
Total REVENUE -52,000 -2,000
BUSINESS DEVELOPMENT SERVICES Surplus/Deficit 918,734 857,712
Total CITY OPERATING FUND 918,734 857,712
30
Page 162 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:33 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-821010-??????To :11-4-821010-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
821010-->NIAGARA FALLS INNOVATION HUB
3-->EXPENSE
11-3-821010-040006 FEES FOR SERVICE 700,000 700,000
Total EXPENSE 700,000 700,000
4-->REVENUE
11-4-821010-780001 FROM RESERVE FUNDS -700,000 -700,000
Total REVENUE -700,000 -700,000
NIAGARA FALLS INNOVATION HUB Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
31
Page 163 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:34 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823010-??????To :11-4-823010-??????
2025 2024
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 174,317 188,135
11-3-823010-010013 EMPLOYEE BENEFITS ALLOCATION 36,606 46,286
11-3-823010-030000 MATERIALS 21,000 21,000
11-3-823010-030005 PROFESSIONAL DEVELOPMENT 4,000 2,000
11-3-823010-030015 ADVERTISING 15,750 15,750
11-3-823010-030017 INSURANCE PREMIUMS AND SETTLEM 0 23
11-3-823010-030018 CONFERENCES/CONVENTIONS 2,600 2,600
11-3-823010-030034 MEMBERSHIP/SUBSCRIPTIONS 2,000 2,000
11-3-823010-030035 OFFICE SUPPLIES 2,000 2,000
11-3-823010-030040 EVENTS 6,000 6,000
11-3-823010-060000 EXTERNAL TRANSFERS 89,000 63,000
Total EXPENSE 353,273 348,794
4-->REVENUE
11-4-823010-650001 ONTARIO CONDITIONAL GRANTS -228,844 -178,844
11-4-823010-790000 OTHER REVENUE 0 -19,719
Total REVENUE -228,844 -198,563
SMALL BUSINESS ENTERPRISE CENTRE Surplus/Deficit 124,429 150,231
Total CITY OPERATING FUND 124,429 150,231
32
Page 164 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Chief Administratrive Office Department Summary
Budget Budget
2025 2024 $%
REVENUES
Sales 20,000 20,000 0 0.0%
Miscellaneous Revenue 20,000 20,000 0 0.0%
From Special Purpose Reserves 659,112 175,716 483,396 275.1%
Internal Transfers 659,112 175,716 483,396 275.1%
TOTAL REVENUE 679,112 195,716 483,396 247.0%
EXPENSES
Labour 492,577 442,882 49,695 11.2%
Employee Benefits Allocation 128,904 118,725 10,179 8.6%
Labour and Benefits 621,481 561,607 59,874 10.7%
Materials 58,000 58,000 0 0.0%
Conferences/Conventions 7,500 7,500 0 0.0%
Membership/Subscriptions 3,640 3,640 0 0.0%
Office Supplies 1,500 1,500 0 0.0%
Materials 70,640 70,640 0 0.0%
Contracted Services 563,000 73,000 490,000 671.2%
Rents and Financial Expenses 800 1,700 (900)(52.9%)
To Capital SPR 20,000 20,000 0 0.0%
Internal Transfers 20,000 20,000 0 0.0%
Total Expenses 1,275,921 726,947 548,974 75.5%
Surplus/(Deficit)(596,809)(531,231)65,578 12.3%
Increase/ (Decrease)
33
Page 165 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:35 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-120000-??????To :11-4-120000-??????
2025 2024
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 492,577 442,882
11-3-120000-010013 EMPLOYEE BENEFITS ALLOCATION 128,904 118,725
11-3-120000-030000 MATERIALS 8,000 8,000
11-3-120000-030018 CONFERENCES/CONVENTIONS 7,500 7,500
11-3-120000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,640 3,640
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 563,000 73,000
11-3-120000-050000 RENTS AND FINANCIAL EXPENSES 800 1,700
11-3-120000-080002 TO CAPITAL SPECIAL PURPOSE RES 20,000 20,000
Total EXPENSE 1,275,921 726,947
4-->REVENUE
11-4-120000-770001 SPECIAL EVENTS/FUNDRAISING -20,000 -20,000
11-4-120000-780003 FROM SPECIAL PURPOSE RESERVES -659,112 -175,716
Total REVENUE -679,112 -195,716
CAO AND SUPPORT Surplus/Deficit 596,809 531,231
Total CITY OPERATING FUND 596,809 531,231
34
Page 166 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Clerks Department Summary
Budget Budget
2025 2024 $%
REVENUES
Licences 350,000 320,000 30,000 9.4%
Other Revenue 2,500 2,500 0 0.0%
User Fees 130,000 130,000 0 0.0%
Micellaneous Revenue 482,500 452,500 30,000 6.6%
From Special Purpose Reserves 39,834 0 39,834 N/A
TOTAL REVENUE 522,334 452,500 69,834 15.4%
EXPENSES
Labour 626,953 611,824 15,129 2.5%
Employee Benefits Allocation 190,472 180,469 10,003 5.5%
Overtime 5,000 5,000 0 0.0%
Labour and Benefits 822,425 797,293 25,132 3.2%
Materials 17,100 20,600 (3,500)(17.0%)
Professional Development 3,500 3,500 0 0.0%
Conferences/Conventions 5,870 5,600 270 4.8%
Membership/Subscriptions 2,700 1,375 1,325 96.4%
Office Supplies 5,000 5,000 0 0.0%
Materials 34,170 36,075 (1,905)(5.3%)
Contracted Services 25,700 25,400 300 1.2%
To Special Purpose Reserves 85,000 80,000 5,000 6.3%
Interdepartmental Transfers (600)0 (600)N/A
Internal Transfers 84,400 80,000 4,400 5.5%
Total Expenses 966,695 938,768 27,927 3.0%
Surplus/(Deficit)(444,361)(486,268)(41,907)(8.6%)
Increase/ (Decrease)
35
Page 167 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:36 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-115000-??????To :11-4-115000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
115000-->ELECTION SERVICES
3-->EXPENSE
11-3-115000-010000 LABOUR 26,667 0
11-3-115000-010013 EMPLOYEE BENEFITS ALLOCATION 7,467 0
11-3-115000-040000 CONTRACTED SERVICES 5,700 5,400
11-3-115000-080005 TO SPECIAL PURPOSE RESERVES 85,000 80,000
Total EXPENSE 124,834 85,400
4-->REVENUE
11-4-115000-780003 FROM SPECIAL PURPOSE RESERVES -39,834 0
Total REVENUE -39,834 0
ELECTION SERVICES Surplus/Deficit 85,000 85,400
Total CITY OPERATING FUND 85,000 85,400
36
Page 168 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:37 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-131010-??????To :11-4-131010-??????
2025 2024
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 600,286 611,824
11-3-131010-010013 EMPLOYEE BENEFITS ALLOCATION 183,005 180,469
11-3-131010-010016 OVERTIME 5,000 5,000
11-3-131010-030000 MATERIALS 17,100 20,600
11-3-131010-030005 PROFESSIONAL DEVELOPMENT 3,500 3,500
11-3-131010-030018 CONFERENCES/CONVENTIONS 5,870 5,600
11-3-131010-030034 MEMBERSHIP/SUBSCRIPTIONS 2,700 1,375
11-3-131010-030035 OFFICE SUPPLIES 5,000 5,000
11-3-131010-040000 CONTRACTED SERVICES 20,000 20,000
11-3-131010-090002 INTERDEPARTMENTAL TRANSFERS -600 0
Total EXPENSE 841,861 853,368
4-->REVENUE
11-4-131010-670000 LICENCES -350,000 -320,000
11-4-131010-710000 USER FEES -130,000 -130,000
11-4-131010-790000 OTHER REVENUE -2,500 -2,500
Total REVENUE -482,500 -452,500
CLERKS SERVICES Surplus/Deficit 359,361 400,868
Total CITY OPERATING FUND 359,361 400,868
37
Page 169 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Fire Department Summary
Budget Budget
2025 2024 $%
REVENUES
Sales 10,000 10,000 0 0.0%
Other Revenue 2,000 2,000 0 0.0%
User Fees 174,000 174,000 0 0.0%
Miscellaneous Revenue 186,000 186,000 0 0.0%
From Development Charges 485,773 485,810 (37)(0.0)%
Internal Transfers 485,773 485,810 (37)(0.0)%
TOTAL REVENUE 671,773 671,810 (37)(0.0)%
Increase/ (Decrease)
38
Page 170 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Fire Department Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 19,106,430 18,776,404 330,026 1.8%
Employee Benefits Allocation 4,779,473 4,426,886 352,587 8.0%
Overtime 1,340,500 1,340,500 0 0.0%
Labour and Benefits 25,226,403 24,543,790 682,613 2.8%
Materials 510,775 473,185 37,590 7.9%
Goods for Resale 10,000 10,000 0 0.0%
Insurance Premiums 118,476 99,559 18,917 19.0%
WSIB 1,400,000 1,100,000 300,000 27.3%
Professional Development 76,150 76,650 (500)(0.7)%
Conferences/Conventions 50,300 46,100 4,200 9.1%
Membership/Subscriptions 15,268 11,164 4,104 36.8%
Office Supplies 12,500 12,500 0 0.0%
Materials 2,193,469 1,829,158 364,311 19.9%
Electricity 105,000 102,000 3,000 2.9%
Water 26,200 25,000 1,200 4.8%
Natural Gas 60,000 54,300 5,700 10.5%
Utilities 191,200 181,300 9,900 5.5%
Contracted Services 221,825 206,225 15,600 7.6%
Snow Plowing 34,450 15,450 19,000 123.0%
Contracted Services 256,275 221,675 34,600 15.6%
Rents and Financial Expenses 173,026 187,445 (14,419)(7.7)%
Long Term Interest 281,156 291,674 (10,518)(3.6)%
Long Term Debt Principal 331,642 321,214 10,428 3.2%
Debt Charges 612,798 612,888 (90)(0.0)%
To CSPR (Debt Placeholder)273,800 294,720 (20,920)(7.1)%
Internal Rent 2,479,261 2,473,704 5,557 0.2%
Internal Transfers 2,753,061 2,768,424 (15,363)(0.6)%
TOTAL EXPENSES 31,406,232 30,344,680 1,051,652 3.5%
Surplus/(Deficit)(30,734,459)(29,672,870)1,051,689 3.5%
Increase/ (Decrease)
39
Page 171 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:37 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-211000-??????To :11-4-211000-??????
2025 2024
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 16,435,802 16,134,272
11-3-211000-010013 EMPLOYEE BENEFITS ALLOCATION 4,081,823 3,770,616
11-3-211000-010016 OVERTIME 1,250,000 1,250,000
11-3-211000-020000 LONG TERM INTEREST 53,523 56,603
11-3-211000-030000 MATERIALS 200,000 200,000
11-3-211000-030017 INSURANCE PREMIUMS AND SETTLEM 18,127 9,427
11-3-211000-040000 CONTRACTED SERVICES 5,000 5,000
11-3-211000-070000 LONG TERM DEBT PRINCIPAL 73,502 70,475
11-3-211000-080008 TO CSPR (DEBT PLACEHOLDERS)273,800 294,720
11-3-211000-090000 INTERNAL RENT 2,479,261 2,473,704
Total EXPENSE 24,870,838 24,264,817
4-->REVENUE
11-4-211000-710000 USER FEES -10,000 -10,000
11-4-211000-790000 OTHER REVENUE -2,000 -2,000
Total REVENUE -12,000 -12,000
FIRE SUPPRESSION SERVICES Surplus/Deficit 24,858,838 24,252,817
Total CITY OPERATING FUND 24,858,838 24,252,817
40
Page 172 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 22, 2024 Time :3:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-212000-??????To :11-4-212000-??????
2025 2024
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 427,731 424,280
11-3-212000-010013 EMPLOYEE BENEFITS ALLOCATION 111,359 96,925
11-3-212000-010016 OVERTIME 55,000 55,000
11-3-212000-030000 MATERIALS 17,325 17,325
11-3-212000-030005 PROFESSIONAL DEVELOPMENT 71,150 71,650
11-3-212000-030018 CONFERENCES/CONVENTIONS 50,300 46,100
Total EXPENSE 732,865 711,280
4-->REVENUE
11-4-212000-710000 USER FEES -30,000 -30,000
Total REVENUE -30,000 -30,000
FIRE TRAINING SERVICES Surplus/Deficit 702,865 681,280
Total CITY OPERATING FUND 702,865 681,280
41
Page 173 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:20 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-213000-??????To :11-4-213000-??????
2025 2024
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 1,082,206 1,073,938
11-3-213000-010013 EMPLOYEE BENEFITS ALLOCATION 272,591 260,077
11-3-213000-010016 OVERTIME 10,500 10,500
11-3-213000-030000 MATERIALS 2,000 2,000
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 1,391,212 1,370,430
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 1,247,212 1,226,430
Total CITY OPERATING FUND 1,247,212 1,226,430
42
Page 174 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:21 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-213001-??????To :11-4-213001-??????
2025 2024
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 10,000
Total EXPENSE 10,000 10,000
FIRE - PUBLIC EDUCATION Surplus/Deficit 10,000 10,000
Total CITY OPERATING FUND 10,000 10,000
43
Page 175 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:22 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-214000-??????To :11-4-214000-??????
2025 2024
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 503,738 503,510
11-3-214000-010013 EMPLOYEE BENEFITS ALLOCATION 136,141 128,635
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 136,400 154,340
Total EXPENSE 841,279 851,485
FIRE COMMUNICATIONS SERVICES Surplus/Deficit 841,279 851,485
Total CITY OPERATING FUND 841,279 851,485
44
Page 176 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:23 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-215000-??????To :11-4-215000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
215000-->FIRE FACILITIES MINOR MAINTENANCE
3-->EXPENSE
11-3-215000-030000 MATERIALS 61,650 46,350
11-3-215000-030017 INSURANCE PREMIUMS AND SETTLEM 16,554 10,136
11-3-215000-040000 CONTRACTED SERVICES 59,050 49,050
11-3-215000-040007 SNOW PLOWING 19,000 0
11-3-215000-050000 RENTS AND FINANCIAL EXPENSES 35,761 32,240
Total EXPENSE 192,015 137,776
FIRE FACILITIES MINOR MAINTENANCE Surplus/Deficit 192,015 137,776
Total CITY OPERATING FUND 192,015 137,776
45
Page 177 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:24 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-215001-??????To :11-4-215001-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
215001-->FIRE FACILITIES
3-->EXPENSE
11-3-215001-020000 LONG TERM INTEREST 227,633 235,071
11-3-215001-030000 MATERIALS 15,300 15,300
11-3-215001-030007 ELECTRICITY 105,000 102,000
11-3-215001-030009 WATER 26,200 25,000
11-3-215001-030011 NATURAL GAS 60,000 54,300
11-3-215001-040000 CONTRACTED SERVICES 138,475 132,875
11-3-215001-040007 SNOW PLOWING 15,450 15,450
11-3-215001-070000 LONG TEM DEBT PRINCIPAL 258,140 250,739
Total EXPENSE 846,198 830,735
4-->REVENUE
11-4-215001-780009 FROM DEVELOPMENT CHARGE RSV FU -485,773 -485,810
Total REVENUE -485,773 -485,810
FIRE FACILITIES Surplus/Deficit 360,425 344,925
Total CITY OPERATING FUND 360,425 344,925
46
Page 178 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:26 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-219000-??????To :11-4-219000-??????
2025 2024
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 656,953 640,404
11-3-219000-010013 EMPLOYEE BENEFITS ALLOCATION 177,559 170,633
11-3-219000-030000 MATERIALS 167,500 145,210
11-3-219000-030017 INSURANCE PREMIUMS AND SETTLEM 83,795 79,996
11-3-219000-030034 MEMBERSHIP/SUBSCRIPTIONS 15,268 11,164
11-3-219000-030035 OFFICE SUPPLIES 10,750 10,750
11-3-219000-030045 WSIB 1,400,000 1,100,000
Total EXPENSE 2,511,825 2,158,157
FIRE ADMIN SERVICES Surplus/Deficit 2,511,825 2,158,157
Total CITY OPERATING FUND 2,511,825 2,158,157
47
Page 179 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:27 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-230000-??????To :11-4-230000-??????
2025 2024
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 5,000
11-3-230000-030005 PROFESSIONAL DEVELOPMENT 5,000 5,000
Total EXPENSE 10,000 10,000
EMERGENCY MEASURES Surplus/Deficit 10,000 10,000
Total CITY OPERATING FUND 10,000 10,000
48
Page 180 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Human Resource Department Summary
Budget Budget
2025 2024 $%
REVENUES
From Special Purpose Reserves 225,000 0 225,000 N/A
TOTAL REVENUE 225,000 0 225,000 N/A
EXPENSES
Labour 3,096,566 2,148,758 947,808 44.1%
Employee Benefits Allocation 1,331,946 1,250,854 81,092 6.5%
Overtime 1,500 1,500 0 0.0%
Labour and Benefits 4,430,012 3,401,112 1,028,900 30.3%
Materials 117,500 138,000 (20,500)(14.9%)
Professional Development 55,500 55,500 0 0.0%
Advertising 5,000 0 5,000 N/A
Conferences/Conventions 5,000 5,000 0 0.0%
Membership/Subscriptions 33,500 33,500 0 0.0%
Office Supplies 5,500 5,500 0 0.0%
Materials 222,000 237,500 (15,500)(6.5%)
Contracted Services 305,000 222,000 83,000 37.4%
H&S Compliance 35,500 5,000 30,500 610.0%
Contracted Services 340,500 227,000 113,500 50.0%
Total Expenses 4,992,512 3,865,612 1,126,900 29.2%
Surplus/(Deficit)(4,767,512)(3,865,612)901,900 23.3%
Increase/ (Decrease)
49
Page 181 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:27 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142005-??????To :11-4-142005-??????
2025 2024
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 1,015,925 840,466
11-3-142005-010013 EMPLOYEE BENEFITS ALLOCATION 286,151 230,854
11-3-142005-010016 OVERTIME 1,500 1,500
11-3-142005-030000 MATERIALS 4,000 4,000
11-3-142005-030005 PROFESSIONAL DEVELOPMENT 0 500
11-3-142005-030015 ADVERTISING 5,000 0
11-3-142005-030018 CONFERENCES/CONVENTIONS 5,000 5,000
11-3-142005-030034 MEMBERSHIP/SUBSCRIPTIONS 3,500 3,500
11-3-142005-030035 OFFICE SUPPLIES 5,500 5,500
11-3-142005-040000 CONTRACTED SERVICES 35,000 35,000
Total EXPENSE 1,361,576 1,126,320
LABOUR AND EMPLOYEE RELATIONS Surplus/Deficit 1,361,576 1,126,320
Total CITY OPERATING FUND 1,361,576 1,126,320
50
Page 182 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:28 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142010-??????To :11-4-142010-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142010-->STAFFING AND COMPENSATION SERVICES
3-->EXPENSE
11-3-142010-010000 LABOUR 2,080,641 1,308,292
11-3-142010-010013 EMPLOYEE BENEFITS ALLOCATION 1,045,795 1,020,000
11-3-142010-040000 CONTRACTED SERVICES 230,000 155,000
Total EXPENSE 3,356,436 2,483,292
4-->REVENUE
11-4-142010-780003 FROM SPECIAL PURPOSE RESERVES -225,000 0
Total REVENUE -225,000 0
STAFFING AND COMPENSATION SERVICES Surplus/Deficit 3,131,436 2,483,292
Total CITY OPERATING FUND 3,131,436 2,483,292
51
Page 183 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:29 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142015-??????To :11-4-142015-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142015-->HEALTH, SAFETY AND WELLNESS SERVICES
3-->EXPENSE
11-3-142015-030000 MATERIALS 53,500 79,000
11-3-142015-040002 E.A.P.40,000 32,000
11-3-142015-040005 H & S COMPLIANCE 35,500 0
Total EXPENSE 129,000 111,000
HEALTH, SAFETY AND WELLNESS SERVICES Surplus/Defic 129,000 111,000
Total CITY OPERATING FUND 129,000 111,000
52
Page 184 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:30 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-142020-??????To :11-4-142020-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
142020-->TRAINING AND DEVELOPMENT
3-->EXPENSE
11-3-142020-030003 TUITION REIMBURSEMENT 30,000 25,000
11-3-142020-030004 HEALTH AND SAFETY TRAINING 10,000 10,000
11-3-142020-030005 PROFESSIONAL DEVELOPMENT 55,500 55,000
11-3-142020-030014 SOFTWARE COSTS 20,000 20,000
11-3-142020-030034 MEMBERSHIP / SUBSCRIPTIONS 30,000 30,000
11-3-142020-040005 H & S COMPLIANCE 0 5,000
Total EXPENSE 145,500 145,000
TRAINING AND DEVELOPMENT Surplus/Deficit 145,500 145,000
Total CITY OPERATING FUND 145,500 145,000
53
Page 185 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Transit Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 0 718,861 (718,861)(100.0%)
Rents 63,000 63,000 0 0.0%
Miscellaneous Revenue 63,000 781,861 (718,861)(91.9%)
From Reserve Funds 0 679,602 (679,602)(100.0%)
Internal Transfers 0 679,602 (679,602)(100.0%)
TOTAL REVENUE 63,000 1,461,463 (1,398,463)(95.7%)
EXPENSES
Materials 5,000 55,000 (50,000)(90.9%)
WSIB 25,000 65,000 (40,000)(61.5%)
Insurance Premiums 1,293 1,342 (49)(3.7%)
Materials 31,293 121,342 (90,049)(74.2%)
Electricity 8,500 8,000 500 6.3%
Water 4,200 4,200 0 0.0%
Natural Gas 2,900 2,400 500 20.8%
Utilities 15,600 14,600 1,000 6.8%
Contracted Services 31,800 1,380,763 (1,348,963)(97.7%)
Snow Plowing 0 5,000 (5,000)(100.0%)
Contracted Services 31,800 1,385,763 (1,353,963)(97.7%)
Rents and Financial Expenses 36,500 36,500 0 0.0%
TOTAL EXPENSES 115,193 1,558,205 (1,443,012)(92.6%)
Surplus/(Deficit)(52,193)(96,742)(44,549)(46.0%)
Increase/ (Decrease)
54
Page 186 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:34 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-335000-??????To :11-4-335000-??????
2025 2024
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 8,500 8,000
11-3-335000-030009 WATER 4,200 4,200
11-3-335000-030011 NATURAL GAS 2,900 2,400
11-3-335000-030017 INSURANCE PREMIUMS AND SETTLEM 1,293 1,342
11-3-335000-040000 CONTRACTED SERVICES 31,800 32,300
11-3-335000-040007 SNOW PLOWING 0 5,000
11-3-335000-050000 RENTS AND FINANCIAL EXPENSES 36,500 36,500
Total EXPENSE 90,193 94,742
4-->REVENUE
11-4-335000-690000 RENTS -63,000 -63,000
Total REVENUE -63,000 -63,000
TRANSIT FACILITIES Surplus/Deficit 27,193 31,742
Total CITY OPERATING FUND 27,193 31,742
55
Page 187 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:35 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-336500-??????To :11-4-336500-??????
2025 2024
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 0 50,000
11-3-336500-040001 CONTRACTED SERVICES ITC 0 1,348,463
Total EXPENSE 0 1,398,463
4-->REVENUE
11-4-336500-780001 FROM RESERVE FUNDS 0 -679,602
11-4-336500-790000 OTHER REVENUE 0 -718,861
Total REVENUE 0 -1,398,463
WEGO TRANSPORTATION SYSTEM Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
56
Page 188 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 27, 2024 Time :6:36 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-339000-??????To :11-4-339000-??????
2025 2024
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 25,000 65,000
Total EXPENSE 25,000 65,000
TRANSIT ADMINISTRATION Surplus/Deficit 25,000 65,000
Total CITY OPERATING FUND 25,000 65,000
57
Page 189 of 430
Index
CORPORATE SERVICES DIVISION
Corporate Services Administration
Corporate Services Administration Summary
Corporate Services
Communications Department
Communications Department Summary
Communications Services
Customer Service Department
Customer Service Department Summary
Customer Service
Procurement Department
Procurement Department Summary
Procurement Services
Stores Services
Courier Services
Information Services Department
Information Services Department Summary
Information Software Services
Information Hardware Services
GIS Services
Systems Support &Continuity
Systems Support &Continuity Summary
Systems Continuity
Legal Department
Legal Services Department Summary
Legal Services
Risk Management Services
Risk Management Services Summary
Risk Management Services
Finance Department
Finance Department Summary
Debt &Investment Services
Page 190 of 430
Index
CORPORATE SERVICES DIVISION -CONTINUED
Finance Department -Continued
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
Page 191 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Corporate Services Administration Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 523,935 341,412 182,523 53.5%
Employee Benefits Allocation 145,821 79,230 66,591 84.0%
Labour and Benefits 669,756 420,642 249,114 59.2%
Materials 4,000 1,000 3,000 300.0%
Professional Development 3,300 3,300 0 0.0%
Conferences/Conventions 11,400 7,000 4,400 62.9%
Membership/Subscriptions 3,815 4,515 (700)(15.5%)
Office Supplies 1,000 1,000 0 0.0%
Materials 23,515 16,815 6,700 39.8%
Total Expenses 693,271 437,457 255,814 58.5%
Surplus/(Deficit)(693,271)(437,457)(255,814)(58.5%)
Increase/ (Decrease)
58
Page 192 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:08 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-135000-??????To :11-4-135000-??????
2025 2024
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 523,935 341,412
11-3-135000-010013 EMPLOYEE BENEFITS ALLOCATION 145,821 79,230
11-3-135000-030000 MATERIALS 4,000 1,000
11-3-135000-030005 PROFESSIONAL DEVELOPMENT 3,300 3,300
11-3-135000-030018 CONFERENCES/CONVENTIONS 11,400 7,000
11-3-135000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,815 4,515
11-3-135000-030035 OFFICE SUPPLIES 1,000 1,000
Total EXPENSE 693,271 437,457
CORPORATE SERVICES Surplus/Deficit 693,271 437,457
Total CITY OPERATING FUND 693,271 437,457
59
Page 193 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Communications Department Summary
Budget Budget
2025 2024 $%
REVENUES
From Reserve Funds 2,000 0 2,000 N/A
TOTAL REVENUE 2,000 0 2,000 N/A
EXPENSES
Labour 549,871 554,156 (4,285)(0.8%)
Employee Benefits Allocation 163,259 160,185 3,074 1.9%
Labour and Benefits 713,130 714,341 (1,211)(0.2%)
Materials 20,500 15,000 5,500 36.7%
Advertising 263,154 140,000 123,154 88.0%
Conferences/Conventions 14,000 14,000 0 0.0%
Membership/Subscriptions 7,000 5,000 2,000 40.0%
Office Supplies 3,500 1,000 2,500 250.0%
Materials 308,154 175,000 133,154 76.1%
Contracted Services 110,000 76,000 34,000 44.7%
Total Expenses 1,131,284 965,341 165,943 17.2%
Surplus/(Deficit)(1,129,284)(965,341)163,943 17.0%
Increase/ (Decrease)
60
Page 194 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:09 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-134000-??????To :11-4-134000-??????
2025 2024
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 549,871 554,156
11-3-134000-010013 EMPLOYEE BENEFITS ALLOCATION 163,259 160,185
11-3-134000-030000 MATERIALS 20,500 5,000
11-3-134000-030015 ADVERTISING 263,154 140,000
11-3-134000-030018 CONFERENCES/CONVENTIONS 14,000 14,000
11-3-134000-030034 MEMBERSHIP / SUBSCRIPTIONS 7,000 5,000
11-3-134000-030035 OFFICE SUPPLIES 3,500 1,000
11-3-134000-030036 STRATEGIC AND CORP INITIATIVES 0 10,000
11-3-134000-040000 CONTRACTED SERVICES 110,000 76,000
Total EXPENSE 1,131,284 965,341
4-->REVENUE
11-4-134000-780011 FROM OBLIGATORY RESERVE FUNDS -2,000 0
Total REVENUE -2,000 0
COMMUNICATIONS Surplus/Deficit 1,129,284 965,341
Total CITY OPERATING FUND 1,129,284 965,341
61
Page 195 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Customer Service Department Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 853,041 56,750 796,291 1403.2%
Employee Benefits Allocation 279,213 15,890 263,323 1657.2%
Labour and Benefits 1,132,254 72,640 1,059,614 1458.7%
Materials 3,000 0 3,000 N/A
Professional Development 2,900 0 2,900 N/A
Advertising 1,000 0 1,000 N/A
Conferences/Conventions 4,500 0 4,500 N/A
Membership/Subscriptions 700 0 700 N/A
Office Supplies 3,000 0 3,000 N/A
Materials 15,100 0 15,100 N/A
Contracted Services 12,500 0 12,500 N/A
Total Expenses 1,159,854 72,640 1,087,214 1496.7%
Surplus/(Deficit)(1,159,854)(72,640)1,087,214 1496.7%
Increase/ (Decrease)
62
Page 196 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:09 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-136000-??????To :11-4-136000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
136000-->CUSTOMER SERVICE (LEVY)
3-->EXPENSE
11-3-136000-010000 LABOUR 853,041 56,750
11-3-136000-010013 EMPLOYEE BENEFITS ALLOCATION 279,213 15,890
11-3-136000-030000 MATERIALS 3,000 0
11-3-136000-030005 PROFESSIONAL DEVELOPMENT 2,900 0
11-3-136000-030015 ADVERTISING 1,000 0
11-3-136000-030018 CONFERENCES/CONVENTIONS 4,500 0
11-3-136000-030034 MEMBERSHIP / SUBSCRIPTIONS 700 0
11-3-136000-030035 OFFICE SUPPLIES 3,000 0
11-3-136000-040000 CONTRACTED SERVICES 12,500 0
Total EXPENSE 1,159,854 72,640
CUSTOMER SERVICE (LEVY) Surplus/Deficit 1,159,854 72,640
Total CITY OPERATING FUND 1,159,854 72,640
63
Page 197 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Procurement Department Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 804,295 891,769 (87,474)(9.8%)
Employee Benefits Allocation 255,948 244,520 11,428 4.7%
Overtime 9,250 9,250 0 0.0%
Labour and Benefits 1,069,493 1,145,539 (76,046)(6.6%)
Materials 182,525 174,225 8,300 4.8%
Professional Development 2,000 2,000 0 0.0%
Conferences/Conventions 12,500 8,230 4,270 51.9%
Membership/Subscriptions 3,991 2,865 1,126 39.3%
Office Supplies 1,500 1,500 0 0.0%
Materials 202,516 188,820 13,696 7.3%
Contracted Services 10,000 10,360 (360)(3.5%)
Rents and Financial Expenses 5,900 5,900 0 0.0%
Internal Rent 14,968 14,461 507 3.5%
Total Expenses 1,302,877 1,365,080 (62,203)(4.6%)
Surplus/(Deficit)(1,302,877)(1,365,080)(62,203)(4.6%)
Increase/ (Decrease)
64
Page 198 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:11 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133015-??????To :11-4-133015-??????
2025 2024
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 383,683 493,364
11-3-133015-010013 EMPLOYEE BENEFITS ALLOCATION 122,551 120,208
11-3-133015-030000 MATERIALS 5,250 3,050
11-3-133015-030005 PROFESSIONAL DEVELOPMENT 2,000 2,000
11-3-133015-030014 SOFTWARE COSTS 5,375 5,375
11-3-133015-030018 CONFERENCES/CONVENTIONS 12,500 8,230
11-3-133015-030034 MEMBERSHIP/SUBSCRIPTIONS 3,550 2,865
11-3-133015-030035 OFFICE SUPPLIES 1,000 1,000
11-3-133015-040000 CONTRACTED SERVICES 10,000 10,360
11-3-133015-090000 INTERNAL RENT 14,968 14,461
Total EXPENSE 560,877 660,913
PROCUREMENT SERVICES Surplus/Deficit 560,877 660,913
Total CITY OPERATING FUND 560,877 660,913
65
Page 199 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:12 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133016-??????To :11-4-133016-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
133016-->STORES
3-->EXPENSE
11-3-133016-010000 LABOUR 355,450 334,702
11-3-133016-010013 EMPLOYEE BENEFITS ALLOCATION 110,969 103,053
11-3-133016-010016 OVERTIME 8,000 8,000
11-3-133016-030000 MATERIALS 7,200 5,150
11-3-133016-030014 SOFTWARE COSTS 4,500 3,600
11-3-133016-030034 MEMBERSHIPS / SUBSCRIPTIONS 441 0
11-3-133016-030035 OFFICE SUPPLIES 500 500
Total EXPENSE 487,060 455,005
STORES Surplus/Deficit 487,060 455,005
Total CITY OPERATING FUND 487,060 455,005
66
Page 200 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:12 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133017-??????To :11-4-133017-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
133017-->COURIER SERVICES
3-->EXPENSE
11-3-133017-010000 LABOUR 65,162 63,703
11-3-133017-010013 EMPLOYEE BENEFITS ALLOCATION 22,428 21,259
11-3-133017-010016 OVERTIME 1,250 1,250
11-3-133017-030000 MATERIALS 160,200 157,050
11-3-133017-050000 RENTS AND FINANCIAL EXPENSES 5,900 5,900
Total EXPENSE 254,940 249,162
COURIER SERVICES Surplus/Deficit 254,940 249,162
Total CITY OPERATING FUND 254,940 249,162
67
Page 201 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Information Services Department Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 15,000 15,000 0 0.0%
Miscellaneous Revenue 15,000 15,000 0 0.0%
From Special Purpose Reserves 326,336 0 326,336 N/A
TOTAL REVENUE 341,336 15,000 326,336 2175.6%
EXPENSES
Labour 1,917,513 1,825,914 91,599 5.0%
Employee Benefits Allocation 535,428 502,655 32,773 6.5%
Labour and Benefits 2,452,941 2,328,569 124,372 5.3%
Materials 49,500 49,000 500 1.0%
Software Costs 4,188,250 3,004,750 1,183,500 39.4%
Professional Development 81,000 70,000 11,000 15.7%
Conferences/Conventions 48,200 21,200 27,000 127.4%
Membership/Subscriptions 2,000 1,900 100 5.3%
Office Supplies 2,000 2,000 0 0.0%
Materials 4,370,950 3,148,850 1,222,100 38.8%
Rents and Financial Expenses 56,620 56,620 0 0.0%
Total Expenses 6,880,511 5,534,039 1,346,472 24.3%
Surplus/(Deficit)(6,539,175)(5,519,039)1,020,136 18.5%
Increase/ (Decrease)
68
Page 202 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:13 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143010-??????To :11-4-143010-??????
2025 2024
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 1,552,678 1,475,928
11-3-143010-010013 EMPLOYEE BENEFITS ALLOCATION 427,712 401,063
11-3-143010-030000 MATERIALS 4,500 4,000
11-3-143010-030005 PROFESSIONAL DEVELOPMENT 81,000 70,000
11-3-143010-030014 SOFTWARE COSTS 3,147,400 2,031,400
11-3-143010-030018 CONFERENCES/CONVENTIONS 48,200 21,200
11-3-143010-030034 MEMBERSHIP/SUBSCRIPTIONS 2,000 1,900
11-3-143010-030035 OFFICE SUPPLIES 2,000 2,000
Total EXPENSE 5,265,490 4,007,491
4-->REVENUE
11-4-143010-780003 FROM SPECIAL PURPOSE RESERVES -326,336 0
Total REVENUE -326,336 0
INFORMATION SOFTWARE SERVICES Surplus/Deficit 4,939,154 4,007,491
Total CITY OPERATING FUND 4,939,154 4,007,491
69
Page 203 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:14 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143020-??????To :11-4-143020-??????
2025 2024
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 944,350 888,350
11-3-143020-050000 RENTS AND FINANCIAL EXPENSES 56,620 56,620
Total EXPENSE 1,045,970 989,970
4-->REVENUE
11-4-143020-790000 OTHER REVENUE -15,000 -15,000
Total REVENUE -15,000 -15,000
INFORMATION HARDWARE SERVICES Surplus/Deficit 1,030,970 974,970
Total CITY OPERATING FUND 1,030,970 974,970
70
Page 204 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:14 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-143030-??????To :11-4-143030-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
143030-->GIS SERVICES
3-->EXPENSE
11-3-143030-010000 LABOUR 364,835 349,986
11-3-143030-010013 EMPLOYEE BENEFITS ALLOCATION 107,716 101,592
11-3-143030-030014 SOFTWARE COSTS 96,500 85,000
Total EXPENSE 569,051 536,578
GIS SERVICES Surplus/Deficit 569,051 536,578
Total CITY OPERATING FUND 569,051 536,578
71
Page 205 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Systems Support and Continuity Summary
Budget Budget
2025 2024 $%
REVENUES
Other Municipalities 50,000 0 50,000 N/A
TOTAL REVENUE 50,000 0 50,000 N/A
EXPENSES
Labour 247,836 0 247,836 N/A
Employee Benefits Allocation 69,394 0 69,394 N/A
Labour and Benefits 317,230 0 317,230 N/A
Total Expenses 317,230 0 317,230 N/A
Surplus/(Deficit)(267,230)0 (267,230)N/A
Increase/ (Decrease)
72
Page 206 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:15 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-137000-??????To :11-4-137000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
137000-->SYSTEMS SUPPORT AND CONTINUITY
3-->EXPENSE
11-3-137000-010000 LABOUR 247,836 0
11-3-137000-010013 EMPLOYEE BENEFITS ALLOCATION 69,394 0
Total EXPENSE 317,230 0
4-->REVENUE
11-4-137000-660000 OTHER MUNICIPALITIES -50,000 0
Total REVENUE -50,000 0
SYSTEMS SUPPORT AND CONTINUITY Surplus/Deficit 267,230 0
Total CITY OPERATING FUND 267,230 0
73
Page 207 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Legal Services Department Summary
Budget Budget
2025 2024 $%
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 558,293 608,575 (50,282)(8.3%)
Employee Benefits Allocation 139,573 145,190 (5,617)(3.9%)
Overtime 4,000 6,000 (2,000)(33.3%)
Labour and Benefits 701,866 759,765 (57,899)(7.6%)
Materials 39,500 37,500 2,000 5.3%
Professional Development 5,500 5,500 0 0.0%
Conferences/Conventions 11,500 7,500 4,000 53.3%
Membership/Subscriptions 55,000 45,000 10,000 22.2%
Office Supplies 5,000 5,000 0 0.0%
Materials 116,500 100,500 16,000 15.9%
Contracted Services 450,000 450,000 0 0.0%
Total Expenses 1,268,366 1,310,265 (41,899)(3.2%)
Surplus/(Deficit)(1,186,366)(1,228,265)(41,899)(3.4%)
Increase/ (Decrease)
74
Page 208 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:16 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-124000-??????To :11-4-124000-??????
2025 2024
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 558,293 608,575
11-3-124000-010013 EMPLOYEE BENEFITS ALLOCATION 139,573 145,190
11-3-124000-010016 OVERTIME 4,000 6,000
11-3-124000-030000 MATERIALS 39,500 37,500
11-3-124000-030005 PROFESSIONAL DEVELOPMENT 5,500 5,500
11-3-124000-030018 CONFERENCES/CONVENTIONS 11,500 7,500
11-3-124000-030034 MEMBERSHIP/SUBSCRIPTIONS 55,000 45,000
11-3-124000-030035 OFFICE SUPPLIES 5,000 5,000
11-3-124000-040000 CONTRACTED SERVICES 450,000 450,000
Total EXPENSE 1,268,366 1,310,265
4-->REVENUE
11-4-124000-710000 USER FEES -82,000 -82,000
Total REVENUE -82,000 -82,000
CORPORATE LEGAL SERVICES Surplus/Deficit 1,186,366 1,228,265
Total CITY OPERATING FUND 1,186,366 1,228,265
75
Page 209 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Risk Management Summary
Budget Budget
2025 2024 $%
EXPENSES
Labour 189,490 183,696 5,794 3.2%
Employee Benefits Allocation 57,253 54,509 2,744 5.0%
Labour and Benefits 246,743 238,205 8,538 3.6%
Materials 500,000 500,000 0 0.0%
Professional Development 180 180 0 0.0%
Insurance Premiums 379,800 401,096 (21,296)(5.3%)
Conferences/Conventions 6,850 0 6,850 N/A
Membership/Subscriptions 825 725 100 13.8%
Materials 887,655 902,001 (14,346)(1.6%)
Contracted Services 90,000 90,000 0 0.0%
Total Expenses 1,224,398 1,230,206 (5,808)(0.5%)
Surplus/(Deficit)(1,224,398)(1,230,206)(5,808)(0.5%)
Increase/ (Decrease)
76
Page 210 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:16 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-122015-??????To :11-4-122015-??????
2025 2024
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 189,490 183,696
11-3-122015-010013 EMPLOYEE BENEFITS ALLOCATION 57,253 54,509
11-3-122015-030000 MATERIALS 500,000 500,000
11-3-122015-030005 PROFESSIONAL DEVELOPMENT 180 180
11-3-122015-030017 INSURANCE PREMIUMS AND SETTLEM 379,800 401,096
11-3-122015-030018 CONFERENCES/CONVENTIONS 6,850 0
11-3-122015-030034 MEMBERSHIP/SUBSCRIPTIONS 825 725
11-3-122015-040000 CONTRACTED SERVICES 90,000 90,000
Total EXPENSE 1,224,398 1,230,206
RISK MANAGEMENT SERVICES Surplus/Deficit 1,224,398 1,230,206
Total CITY OPERATING FUND 1,224,398 1,230,206
77
Page 211 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Taxation City General/Urban Service 89,667,236 88,214,061 1,453,175 1.6%
Taxation Capital Levy 1,313,478 1,291,540 21,938 1.7%
Taxation Write Offs (1,555,000)(1,550,000)(5,000)0.3%
Taxation Other Charges 10,850 350 10,500 3000.0%
Payment in Lieu of Taxation 7,914,646 7,892,552 22,094 0.3%
Taxation 97,351,210 95,848,503 1,502,707 1.6%
Provincial Grants 246,500 289,850 (43,350)(15.0%)
Grants 246,500 289,850 (43,350)(15.0%)
Casino 14,000,000 14,000,000 0 0.0%
Investments 3,700,000 2,975,000 725,000 24.4%
Licences 61,156 61,156 0 0.0%
Other Revenue 9,166,150 4,704,306 4,461,844 94.8%
Penalties and Interest 2,510,000 2,300,000 210,000 9.1%
Provincial Offences Act 185,298 16,983 168,315 991.1%
User Fees 285,000 270,000 15,000 5.6%
Miscellaneous Revenue 29,907,604 24,327,445 5,580,159 22.9%
From Special Purpose Reserves 150,000 150,000 0 0.0%
From City Operating (Indirect Costs)947,506 928,968 18,538 2.0%
Internal Transfers 1,097,506 1,078,968 18,538 1.7%
TOTAL REVENUE 128,602,820 121,544,766 7,058,054 5.8%
Finance Department Summary
Increase/ (Decrease)
78
Page 212 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,885,656 1,893,301 (7,645)(0.4%)
Employee Benefits Allocation 560,779 562,497 (1,718)(0.3%)
Overtime 750 750 0 0.0%
Labour and Benefits 2,447,185 2,456,548 (9,363)(0.4%)
Materials 38,521 30,521 8,000 26.2%
Professional Development 2,750 2,750 0 0.0%
Conferences/Conventions 19,950 15,900 4,050 25.5%
Membership/Subscriptions 12,225 11,125 1,100 9.9%
Office Supplies 19,800 19,800 0 0.0%
Materials 93,246 80,096 13,150 16.4%
Contracted Services*184,100 214,100 (30,000)(14.0%)
Rents and Financial Expenses 100,400 96,900 3,500 3.6%
External Transfers 6,975,000 3,737,673 3,237,327 86.6%
To Capital/To Capital SPR 5,058,478 4,791,540 266,938 5.6%
To Reserve Funds 10,250,000 9,560,000 690,000 7.2%
To Special Purpose Reserves 991,641 500 991,141 198228.2%
Internal Transfers 16,300,119 14,352,040 1,948,079 13.6%
Total Expenses 26,100,050 20,937,357 5,162,693 24.7%
Surplus/(Deficit)102,502,770 100,607,409 (1,895,361)(1.9%)
Increase/ (Decrease)
Finance Department Summary - continued
79
Page 213 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:17 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123005-??????To :11-4-123005-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
123005-->DEBT AND INVESTMENT SERVICES
3-->EXPENSE
11-3-123005-080004 TO RESERVE FUNDS 650,000 650,000
11-3-123005-080005 TO SPECIAL PURPOSE RESERVES 500 500
Total EXPENSE 650,500 650,500
4-->REVENUE
11-4-123005-750000 INVESTMENT INCOME -3,000,000 -2,275,000
11-4-123005-790000 OTHER REVENUE -8,500 -8,500
Total REVENUE -3,008,500 -2,283,500
DEBT AND INVESTMENT SERVICES Surplus/Deficit -2,358,000 -1,633,000
Total CITY OPERATING FUND -2,358,000 -1,633,000
80
Page 214 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:18 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-123010-??????To :11-4-123010-??????
2025 2024
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
81
Page 215 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:18 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2025 2024
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 87,633 171,317
11-3-125005-010013 EMPLOYEE BENEFITS ALLOCATION 29,724 56,755
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 114,500 144,500
11-3-125005-050000 RENTS AND FINANCIAL EXPENSES 87,500 87,500
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 1,738,857 1,879,572
4-->REVENUE
11-4-125005-500001 RESIDENTIAL FARMS -54,067,346 -53,237,371
11-4-125005-500002 MULTI RESIDENTIAL -3,746,429 -3,714,349
11-4-125005-500003 NEW MULTI RESIDENTIAL -324,177 -308,285
11-4-125005-500004 COMMERCIAL TAXABLE FULL -20,868,524 -20,558,114
11-4-125005-500005 COMMERCIAL TAXABLE GENERAL -116,335 -116,421
11-4-125005-500006 COMMERCIAL VAC UNIT EXCESS LA -309,236 -319,571
11-4-125005-500007 COMMERCIAL VACANT LAND -1,171,397 -1,260,414
11-4-125005-500008 OFFICE BUILDING TAXABLE FULL -106,260 -106,339
11-4-125005-500010 FARMLAND -115,902 -117,532
11-4-125005-500011 INDUSTRIAL TAXABLE FULL -1,381,092 -1,226,088
11-4-125005-500012 INDUSTRIAL VAC UNIT EXCESS LAN -61,577 -69,070
11-4-125005-500013 INDUSTRIAL VACANT LAND -452,740 -428,823
11-4-125005-500014 LARGE INDUSTRIAL TAXABLE FULL -408,172 -411,617
11-4-125005-500015 LARGE INDUSTRIAL VAC UNIT EXCE -24,181 -24,199
11-4-125005-500016 PIPELINE -447,000 -446,634
11-4-125005-500017 SHOPPING CTR TAXABLE FULL -2,228,939 -2,049,957
11-4-125005-500018 SHOPPING CTR VAC UNIT EXCESS L -8,515 -30,014
11-4-125005-500019 MANAGED FOREST -2,578 -2,404
11-4-125005-500020 PARKING LOT TAXABLE FULL -788,111 -797,541
11-4-125005-500025 COMMERCIAL TAXABLE FARMLAND 1 -386 -386
11-4-125005-500031 LANDFILL TAXABLE FULL TAXATIO -52,165 -52,204
11-4-125005-510001 RESIDENTIAL FARMS -1,852,173 -1,825,657
11-4-125005-510002 MULTI RESIDENTIAL -135,267 -134,332
11-4-125005-510003 NEW MULTI RESIDENTIAL -11,770 -10,188
11-4-125005-510004 COMMERCIAL TAXABLE FULL -734,395 -722,184
11-4-125005-510005 COMMERCIAL TAXABLE GENERAL -4,224 -4,234
11-4-125005-510006 COMMERCIAL VAC UNIT EXCESS LA -10,163 -10,555
11-4-125005-510007 COMMERCIAL VACANT LAND -42,061 -45,797
11-4-125005-510008 OFFICE BUILDING TAXABLE FULL -3,858 -3,868
11-4-125005-510010 FARMLAND -98 -98
11-4-125005-510011 INDUSTRIAL TAXABLE FULL -46,305 -40,436 82
Page 216 of 430
GL5280 Page :2CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:18 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125005-??????To :11-4-125005-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-4-125005-510012 INDUSTRIAL VAC UNIT EXCESS LAN -2,090 -2,366
11-4-125005-510013 INDUSTRIAL VACANT LAND -13,932 -12,232
11-4-125005-510014 LARGE INDUSTRIAL TAXABLE FULL -9,540 -9,678
11-4-125005-510015 LARGE INDUSTRIAL VAC UNIT EXCE -316 -317
11-4-125005-510016 PIPELINE -10,474 -10,475
11-4-125005-510017 SHOPPING CTR TAXABLE FULL -80,928 -74,557
11-4-125005-510018 SHOPPING CTR VAC UNIT EXCESS L -309 -1,092
11-4-125005-510020 PARKING LOT TAXABLE FULL -28,271 -28,662
Total REVENUE -89,667,236 -88,214,061
TAXATION Surplus/Deficit -87,928,379 -86,334,489
Total CITY OPERATING FUND -87,928,379 -86,334,489
83
Page 217 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:19 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125020-??????To :11-4-125020-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125020-->TAXATION WASTE MANAGEMENT
3-->EXPENSE
11-3-125020-050520 UNCOLLECTED TAX WASTE MANAGEME 150,000 150,000
Total EXPENSE 150,000 150,000
4-->REVENUE
11-4-125020-780003 FROM SPECIAL PURPOSE RESERVES -150,000 -150,000
Total REVENUE -150,000 -150,000
TAXATION WASTE MANAGEMENT Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
84
Page 218 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:20 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125025-??????To :11-4-125025-??????
2025 2024
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 -10,850 -350
11-4-125025-740000 PENALTIES ON TAXES -2,500,000 -2,290,000
Total REVENUE -2,510,850 -2,290,350
TAXATION OTHER LEVY CHARGES Surplus/Deficit -2,510,850 -2,290,350
Total CITY OPERATING FUND -2,510,850 -2,290,350
85
Page 219 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:20 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125030-??????To :11-4-125030-??????
2025 2024
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 -28,244
11-4-125030-640002 NIAGARA FALLS HYDRO -102,050 -102,050
11-4-125030-640003 ONTARIO HIGHWAYS AND PUBLIC WO -69,769 -69,769
11-4-125030-640005 RAINBOW AND WHIRLPOOL BRIDGES -103,683 -103,683
11-4-125030-640006 NIAGARA PARKS COMMISSION -1,237,100 -1,201,650
11-4-125030-640008 HOSPITAL -18,400 -18,805
11-4-125030-640009 REGION -335,700 -389,614
11-4-125030-640010 RAILWAYS -139,000 -142,740
11-4-125030-640011 CNP -12,200 -12,598
11-4-125030-640012 HYDRO ELECTRIC POWER GENERATIO -2,166,500 -2,233,378
11-4-125030-640013 ONTARIO LOTTERY AND GAMING COR -3,702,000 -3,590,021
Total REVENUE -7,914,646 -7,892,552
TAXATION PAYMENTS IN LIEU Surplus/Deficit -7,914,646 -7,892,552
Total CITY OPERATING FUND -7,914,646 -7,892,552
86
Page 220 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:21 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125035-??????To :11-4-125035-??????
2025 2024
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 179,107 175,084
11-3-125035-010013 EMPLOYEE BENEFITS ALLOCATION 65,958 62,822
11-3-125035-030000 MATERIALS 33,000 25,000
Total EXPENSE 278,065 262,906
4-->REVENUE
11-4-125035-710000 USER FEES -250,000 -235,000
11-4-125035-710001 REGISTRATION FEES -35,000 -35,000
Total REVENUE -285,000 -270,000
TAXATION SERVICES FOR FEES Surplus/Deficit -6,935 -7,094
Total CITY OPERATING FUND -6,935 -7,094
87
Page 221 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:22 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-125050-??????To :11-4-125050-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
125050-->TAXATION CAPITAL LEVY
3-->EXPENSE
11-3-125050-050500 UNCOLLECTED TAX CAPITAL PRIOR 5,000 0
11-3-125050-080002 TO CAPITAL SPECIAL PURPOSE RES 1,308,478 1,291,540
Total EXPENSE 1,313,478 1,291,540
4-->REVENUE
11-4-125050-500001 RESIDENTIAL FARMS - TAXATION C -819,284 -806,289
11-4-125050-500002 MULTI RESIDENTIAL - TAXATION C -56,770 -56,254
11-4-125050-500003 NEW MULTI RESIDENTIAL - TAXATI -4,912 -4,669
11-4-125050-500004 COMMERCIAL TAXABLE FULL - TAXA -316,221 -311,358
11-4-125050-500005 COMMERCIAL TAXABLE GENERAL - T -1,763 -1,763
11-4-125050-500006 COMMERCIAL VAC UNIT EXCESS LA -4,686 -4,841
11-4-125050-500007 COMMERCIAL VACANT LAND - TAXAT -17,750 -19,089
11-4-125050-500008 OFFICE BUILDING TAXABLE FULL --1,610 -1,610
11-4-125050-500010 FARMLAND - TAXATION CAPITAL LE -1,756 -1,780
11-4-125050-500011 INDUSTRIAL TAXABLE FULL - TAXA -20,928 -18,569
11-4-125050-500012 INDUSTRIAL VAC UNIT EXCESS LAN -933 -1,046
11-4-125050-500013 INDUSTRIAL VACANT LAND - TAXAT -6,860 -6,495
11-4-125050-500014 LARGE INDUSTRIAL TAXABLE FULL -6,185 -6,234
11-4-125050-500015 LARGE INDUSTRIAL VAC UNIT EXCE -366 -366
11-4-125050-500016 PIPELINE - TAXATION CAPITAL LE -6,773 -6,764
11-4-125050-500017 SHOPPING CTR TAXABLE FULL - TA -33,775 -31,046
11-4-125050-500018 SHOPPING CTR VAC UNIT EXCESS L -129 -455
11-4-125050-500019 MANAGED FOREST - TAXATION CAPI -39 -36
11-4-125050-500020 PARKING LOT TAXABLE FULL - TAX -11,942 -12,079
11-4-125050-500025 COMMERCIAL TAXABLE FARMLAND 1 -6 -6
11-4-125050-500031 LANDFILL TAXABLE FULL - TAXATI -790 -791
Total REVENUE -1,313,478 -1,291,540
TAXATION CAPITAL LEVY Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
88
Page 222 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:22 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129000-??????To :11-4-129000-??????
2025 2024
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 9,600,000 8,910,000
11-3-129000-080005 TO SPECIAL PURPOSE RESERVES 166,141 0
Total EXPENSE 9,768,391 8,912,250
4-->REVENUE
11-4-129000-650002 ONTARIO UNCONDITIONAL GRANTS -246,500 -289,850
11-4-129000-730000 PROVINCIAL OFFENCES ACT -185,298 -16,983
11-4-129000-750000 INVESTMENT INCOME -700,000 -700,000
11-4-129000-780007 FROM CITY OPERATING (INDIRECT -947,506 -928,968
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 -16,831,554 -16,688,051
OTHER CORPORATE MGMT AND SUPPORT Surplus/Deficit -7,063,163 -7,775,801
Total CITY OPERATING FUND -7,063,163 -7,775,801
89
Page 223 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:23 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-129004-??????To :11-4-129004-??????
2025 2024
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 6,975,000 3,713,080
11-3-129004-060001 EXTERNAL TRANSFERS - QUARTERLY 0 24,593
11-3-129004-080002 TO CAPITAL SPECIAL PURPOSE RES 250,000 0
11-3-129004-080005 TO SPECIAL PURPOSE RESRVES 825,000 0
Total EXPENSE 8,050,000 3,737,673
4-->REVENUE
11-4-129004-790000 OTHER REVENUE - MONTHLY - HOT -8,360,000 -3,912,269
11-4-129004-790001 OTHER REVENUE - QUARTERLY - B&-40,000 -25,887
Total REVENUE -8,400,000 -3,938,156
MUNICIPAL ACCOMMODATION TAX Surplus/Deficit -350,000 -200,483
Total CITY OPERATING FUND -350,000 -200,483
90
Page 224 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:24 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133005-??????To :11-4-133005-??????
2025 2024
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 531,517 512,243
11-3-133005-010013 EMPLOYEE BENEFITS ALLOCATION 148,139 140,734
11-3-133005-010016 OVERTIME 250 250
11-3-133005-030000 MATERIALS 2,400 2,400
11-3-133005-030034 MEMBERSHIP/SUBSCRIPTIONS 3,700 3,700
11-3-133005-050000 RENTS AND FINANCIAL EXPENSES 7,650 4,150
Total EXPENSE 693,656 663,477
4-->REVENUE
11-4-133005-590005 PENALTIES AND INTEREST -10,000 -10,000
11-4-133005-670000 LICENCES -61,156 -61,156
11-4-133005-790012 COMMISSION REVENUE -5,400 -5,400
Total REVENUE -76,556 -76,556
REVENUES AND RECEIVABLES Surplus/Deficit 617,100 586,921
Total CITY OPERATING FUND 617,100 586,921
91
Page 225 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 28, 2024 Time :4:24 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-133010-??????To :11-4-133010-??????
2025 2024
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 1,087,399 1,034,657
11-3-133010-010013 EMPLOYEE BENEFITS ALLOCATION 316,958 302,186
11-3-133010-030000 MATERIALS 2,121 2,121
11-3-133010-030005 PROFESSIONAL DEVELOPMENT 2,750 2,750
11-3-133010-030018 CONFERENCES/CONVENTIONS 19,950 15,900
11-3-133010-030034 MEMBERSHIP/SUBSCRIPTIONS 8,525 7,425
11-3-133010-030035 OFFICE SUPPLIES 1,800 1,800
11-3-133010-040000 CONTRACTED SERVICES 7,100 7,100
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 4,949,603 4,876,939
ACCOUNTING AND REPORTING Surplus/Deficit 4,949,603 4,876,939
Total CITY OPERATING FUND 4,949,603 4,876,939
92
Page 226 of 430
Index
MUNICIPAL WORKS DIVISION
Roadway Services
Roadway Services Summary
Paved Surface Maint Roadway
Unpaved Surface Maint Roadway
Sidewalk Maint Roadway
Rural Storm Sewer Maintenance
Roadside Maintenance
Forestry
Bridges &Culverts
Other Roadway Services
MW Operations Administration
Winter Control Services
Winter Control Services Summary
Paved Surface Maint Winter Control
Sidewalk Maint Winter Control
Street Lighting Services
Street Lighting Services Summary (1 Page)
Street Lighting Maint Services
Engineering Department
Engineering Department Summary
Engineering Administration Services
Infrastructure Services
Development Services
Engineering,Project and Construction Services
Bell Canada Fire to the Home Project
Fleet Services
Fleet Services Summary
Fleet Services
Storm Sewer Services
Storm Sewer Maintenance Services Summary
Storm Sewer Maintenance Services
Transportation Services
Page 227 of 430
Index
MUNICIPAL WORKS DIVISION -CONTINUED
Transportation Services -Continued
Transportation Services Summary
Traffic Control Services
Traffic Signs
School Crossing Guards
Traffic Signals
Railway Maintenance
Parks &Athletic Fields
Parks &Athletic Fields Summary
Parks Grounds Maint Services
Athletic Fields Maint Services
Athletic Fields Facilities
Landscape Design Services
Page 228 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Roadway Services Summary
Budget Budget
2025 2024 $%
REVENUES
Grants 60,000 60,000 0 0.0%
Other Revenue 110,000 110,000 0 0.0%
User Fees 20,000 20,000 0 0.0%
Miscellaneous Revenue 130,000 130,000 0 0.0%
From Special Purpose Reserves 350,000 90,000 260,000 288.9%
From Development Charges 0 505,077 (505,077)(100.0)%
Internal Transfers 350,000 595,077 (245,077)(41.2)%
TOTAL REVENUE 540,000 785,077 (245,077)(31.2)%
Increase/ (Decrease)
93
Page 229 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Roadway Services Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 6,158,445 5,314,895 843,550 15.9%
Employee Benefits Allocation 1,809,921 1,507,614 302,307 20.1%
Overtime 110,700 111,000 (300)(0.3)%
Labour and Benefits 8,079,066 6,933,509 1,145,557 16.5%
Materials 550,200 543,200 7,000 1.3%
Professional Development 34,495 30,000 4,495 15.0%
Insurance Premiums 776,776 786,483 (9,707)(1.2)%
Conferences/Conventions 10,600 6,600 4,000 60.6%
Membership/Subscriptions 3,705 5,600 (1,895)(33.8)%
Office Supplies 6,000 6,000 0 0.0%
Water 4,700 8,000 (3,300)(41.3)%
Materials 1,386,476 1,385,883 593 0.0%
Contracted Services 1,929,270 1,955,270 (26,000)(1.3)%
Rents and Financial Expenses 93,000 119,000 (26,000)(21.8)%
Long Term Interest 71,331 75,436 (4,105)(5.4)%
Long Term Debt Principal 97,959 93,925 4,034 4.3%
Debt Charges 169,290 169,361 (71)(0.0)%
Internal Rent 2,389,252 1,958,079 431,173 22.0%
To CSPR (DC Debt Placeholder)0 505,077 (505,077)(100.0)%
Internal Transfers 2,389,252 2,463,156 (73,904)(3.0)%
TOTAL EXPENSES 14,046,354 13,026,179 1,020,175 7.8%
Surplus/(Deficit)(13,506,354)(12,241,102)1,265,252 10.3%
Increase/ (Decrease)
94
Page 230 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:23 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-311000-??????To :11-4-311000-??????
2025 2024
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 1,163,109 987,505
11-3-311000-010013 EMPLOYEE BENEFITS ALLOCATION 373,557 279,373
11-3-311000-010016 OVERTIME 25,000 25,000
11-3-311000-020000 LONG TERM INTEREST 71,331 75,436
11-3-311000-030000 MATERIALS 110,000 120,000
11-3-311000-040000 CONTRACTED SERVICES 712,000 712,000
11-3-311000-050000 RENTS AND FINANCIAL EXPENSES 15,000 15,000
11-3-311000-070000 LONG TERM DEBT PRINCIPAL 97,959 93,925
11-3-311000-080009 TO CSPR (DC DEBT PLACEHOLDERS)0 505,077
11-3-311000-090000 INTERNAL RENT 909,918 542,873
Total EXPENSE 3,477,874 3,356,189
4-->REVENUE
11-4-311000-780003 FROM SPECIAL PURPOSE RESERVES -350,000 0
11-4-311000-780009 FROM DEVELOPMENT CHARGE RSV FU 0 -505,077
Total REVENUE -350,000 -505,077
PAVED SURFACE MAINT ROADWAY Surplus/Deficit 3,127,874 2,851,112
Total CITY OPERATING FUND 3,127,874 2,851,112
95
Page 231 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:24 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-312000-??????To :11-4-312000-??????
2025 2024
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 7,984 16,847
11-3-312000-010013 EMPLOYEE BENEFITS ALLOCATION 2,564 5,923
11-3-312000-010016 OVERTIME 200 500
11-3-312000-030000 MATERIALS 5,000 15,000
11-3-312000-040000 CONTRACTED SERVICES 15,000 1,000
11-3-312000-090000 INTERNAL RENT 24,628 24,630
Total EXPENSE 55,376 63,900
4-->REVENUE
11-4-312000-650000 GRANTS -60,000 -60,000
Total REVENUE -60,000 -60,000
UNPAVED SURFACE MAINT ROADWAY Surplus/Deficit -4,624 3,900
Total CITY OPERATING FUND -4,624 3,900
96
Page 232 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:24 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-313000-??????To :11-4-313000-??????
2025 2024
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 693,291 694,579
11-3-313000-010013 EMPLOYEE BENEFITS ALLOCATION 206,535 209,011
11-3-313000-010016 OVERTIME 0 5,000
11-3-313000-030000 MATERIALS 100,000 100,000
11-3-313000-040000 CONTRACTED SERVICES 220,000 220,000
11-3-313000-090000 INTERNAL RENT 239,866 229,651
Total EXPENSE 1,459,692 1,458,241
4-->REVENUE
11-4-313000-710000 USER FEES -20,000 -20,000
Total REVENUE -20,000 -20,000
SIDEWALK MAINT ROADWAY Surplus/Deficit 1,439,692 1,438,241
Total CITY OPERATING FUND 1,439,692 1,438,241
97
Page 233 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:25 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-314000-??????To :11-4-314000-??????
2025 2024
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 3,183 2,731
11-3-314000-010013 EMPLOYEE BENEFITS ALLOCATION 1,022 968
11-3-314000-030000 MATERIALS 10,000 10,000
11-3-314000-040000 CONTRACTED SERVICES 214,800 189,800
Total EXPENSE 229,005 203,499
RURAL STORM SEWER SYSTEM MAINTENANCE Surplus/Defic 229,005 203,499
Total CITY OPERATING FUND 229,005 203,499
98
Page 234 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:26 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-315000-??????To :11-4-315000-??????
2025 2024
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 1,753,383 1,503,734
11-3-315000-010013 EMPLOYEE BENEFITS ALLOCATION 490,947 421,085
11-3-315000-010016 OVERTIME 40,000 40,000
11-3-315000-030000 MATERIALS 41,500 19,500
11-3-315000-030009 WATER 4,700 8,000
11-3-315000-040000 CONTRACTED SERVICES 123,200 123,200
11-3-315000-050000 RENTS AND FINANCIAL EXPENSES 78,000 81,600
11-3-315000-090000 INTERNAL RENT 710,637 780,590
Total EXPENSE 3,242,367 2,977,709
ROADSIDE MAINTENANCE Surplus/Deficit 3,242,367 2,977,709
Total CITY OPERATING FUND 3,242,367 2,977,709
99
Page 235 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:26 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-316000-??????To :11-4-316000-??????
2025 2024
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 726,099 706,012
11-3-316000-010013 EMPLOYEE BENEFITS ALLOCATION 228,105 198,000
11-3-316000-010016 OVERTIME 3,000 3,000
11-3-316000-030000 MATERIALS 38,700 38,700
11-3-316000-030034 MEMBERSHIP/SUBSCRIPTIONS 2,500 2,500
11-3-316000-040000 CONTRACTED SERVICES 386,770 386,770
11-3-316000-048000 CONTRACTED SERVICES - DEVLPMNT 32,000 32,000
11-3-316000-050000 RENTS AND FINANCIAL EXPENSES 0 22,400
11-3-316000-090000 INTERNAL RENT 420,501 262,754
Total EXPENSE 1,837,675 1,652,136
4-->REVENUE
11-4-316000-790000 OTHER REVENUE -110,000 -110,000
Total REVENUE -110,000 -110,000
FORESTRY Surplus/Deficit 1,727,675 1,542,136
Total CITY OPERATING FUND 1,727,675 1,542,136
100
Page 236 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:27 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-317000-??????To :11-4-317000-??????
2025 2024
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 135,000 135,000
Total EXPENSE 135,000 135,000
BRIDGES AND CULVERTS Surplus/Deficit 135,000 135,000
Total CITY OPERATING FUND 135,000 135,000
101
Page 237 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:28 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-319000-??????To :11-4-319000-??????
2025 2024
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 1,811,396 1,403,487
11-3-319000-010013 EMPLOYEE BENEFITS ALLOCATION 507,191 393,254
11-3-319000-010016 OVERTIME 42,500 37,500
11-3-319000-030000 MATERIALS 95,000 95,000
11-3-319000-030005 PROFESSIONAL DEVELOPMENT 27,995 30,000
11-3-319000-030017 INSURANCE PREMIUMS AND SETTLEM 776,776 786,483
11-3-319000-030018 CONFERENCES/CONVENTIONS 10,600 6,600
11-3-319000-030034 MEMBERSHIP/SUBSCRIPTIONS 0 3,100
11-3-319000-030035 OFFICE SUPPLIES 6,000 6,000
11-3-319000-030045 WSIB 135,000 145,000
11-3-319000-040000 CONTRACTED SERVICES 65,500 155,500
11-3-319000-090000 INTERNAL RENT 83,702 117,581
Total EXPENSE 3,561,660 3,179,505
4-->REVENUE
11-4-319000-780003 FROM SPECIAL PURPOSE RESERVES 0 -90,000
Total REVENUE 0 -90,000
OTHER ROADWAY SERVICES Surplus/Deficit 3,561,660 3,089,505
Total CITY OPERATING FUND 3,561,660 3,089,505
102
Page 238 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :12:28 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-325000-??????To :11-4-325000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
325000-->MW OPERATIONS ADMINISTRATION
3-->EXPENSE
11-3-325000-030000 MATERIALS 15,000 0
11-3-325000-030005 PROFESSIONAL DEVELOPMENT 6,500 0
11-3-325000-030034 MEMBERSHIP / SUBSCRIPTIONS 1,205 0
11-3-325000-040000 CONTRACTED SERVICES 25,000 0
Total EXPENSE 47,705 0
MW OPERATIONS ADMINISTRATION Surplus/Deficit 47,705 0
Total CITY OPERATING FUND 47,705 0
103
Page 239 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Winter Control Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 25,000 35,000 (10,000)(28.6)%
TOTAL REVENUE 25,000 35,000 (10,000)(28.6)%
EXPENSES
Labour 1,267,253 986,821 280,432 28.4%
Employee Benefits Allocation 358,292 277,676 80,616 29.0%
Overtime 80,000 145,000 (65,000)(44.8)%
Labour and Benefits 1,705,545 1,409,497 296,048 21.0%
Materials 745,590 865,590 (120,000)(13.9)%
Professional Development 23,000 42,100 (19,100)(45.4)%
Materials 768,590 907,690 (139,100)(15.3)%
Contracted Services 201,000 201,100 (100)(0.0)%
Rents and Financial Expenses 255,975 287,975 (32,000)(11.1)%
Long Term Interest 63,840 0 63,840 N/A
Long Term Debt Principal 132,000 0 132,000 N/A
Debt Charges 195,840 0 195,840 N/A
Internal Rent 1,782,358 1,583,008 199,350 12.6%
To CSPR (Debt Placeholder)403,070 643,920 (240,850)(37.4)%
Internal Transfers 2,185,428 2,226,928 (41,500)(1.9)%
TOTAL EXPENSES 5,312,378 5,033,190 279,188 5.5%
Surplus/(Deficit)(5,287,378)(4,998,190)289,188 5.8%
Increase/ (Decrease)
104
Page 240 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:32 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-321000-??????To :11-4-321000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
321000-->PAVED SURFACE MAINT WINTER CONTROL
3-->EXPENSE
11-3-321000-010000 LABOUR 1,073,974 871,061
11-3-321000-010013 EMPLOYEE BENEFITS ALLOCATION 300,713 242,115
11-3-321000-010016 OVERTIME 65,000 120,000
11-3-321000-020000 LONG TERM INTEREST 63,840 0
11-3-321000-030000 MATERIALS 706,000 806,000
11-3-321000-030005 PROFESSIONAL DEVELOPMENT 23,000 27,100
11-3-321000-040000 CONTRACTED SERVICES 201,000 201,100
11-3-321000-050000 RENTS AND FINANCIAL EXPENSES 255,975 287,975
11-3-321000-070000 LONG TERM DEBT PRINCIPAL 132,000 0
11-3-321000-080008 TO CSPR (DEBT PLACEHOLDERS)403,070 643,920
11-3-321000-090000 INTERNAL RENT 1,428,087 1,239,355
Total EXPENSE 4,652,659 4,438,626
4-->REVENUE
11-4-321000-790000 OTHER REVENUE -25,000 -35,000
Total REVENUE -25,000 -35,000
PAVED SURFACE MAINT WINTER CONTROL Surplus/Deficit 4,627,659 4,403,626
Total CITY OPERATING FUND 4,627,659 4,403,626
105
Page 241 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:33 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-323000-??????To :11-4-323000-??????
2025 2024
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 193,279 115,760
11-3-323000-010013 EMPLOYEE BENEFITS ALLOCATION 57,579 35,561
11-3-323000-010016 OVERTIME 15,000 25,000
11-3-323000-030000 MATERIALS 39,590 59,590
11-3-323000-030005 PROFESSIONAL DEVELOPMENT 0 15,000
11-3-323000-090000 INTERNAL RENT 354,271 343,653
Total EXPENSE 659,719 594,564
SIDEWALK MAINT WINTER CONTROL Surplus/Deficit 659,719 594,564
Total CITY OPERATING FUND 659,719 594,564
106
Page 242 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Streetlighting Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 35,000 35,000 0 0.0%
Miscellaneous Revenue 35,000 35,000 0 0.0%
From Development Charges 0 19,726 (19,726)(100.0)%
Internal Transfers 0 19,726 (19,726)(100.0)%
TOTAL REVENUE 35,000 54,726 (19,726)(36.0)%
EXPENSES
Electricity 716,400 702,500 13,900 2.0%
Utilities 716,400 702,500 13,900 2.0%
Contracted Services 575,000 534,231 40,769 7.6%
Long Term Interest 5,683 9,075 (3,392)(37.4)%
Long Term Debt Principal 156,019 152,739 3,280 2.1%
Debt Charges 161,702 161,814 (112)(0.1)%
To CSPR (DC Debt Placeholder)0 19,726 (19,726)(100.0)%
To Special Purpose Reserves 53,700 53,700 0 0.0%
Internal Transfers 53,700 73,426 (19,726)(26.9)%
TOTAL EXPENSES 1,506,802 1,471,971 34,831 2.4%
Surplus/(Deficit)(1,471,802)(1,417,245)54,557 3.8%
Increase/ (Decrease)
107
Page 243 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:33 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-351000-??????To :11-4-351000-??????
2025 2024
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 5,683 9,075
11-3-351000-030007 ELECTRICITY 716,400 702,500
11-3-351000-040000 CONTRACTED SERVICES 575,000 534,231
11-3-351000-070000 LONG TERM DEBT PRINCIPAL 156,019 152,739
11-3-351000-080005 TO SPECIAL PURPOSE RESERVES 53,700 53,700
11-3-351000-080009 TO CSPR (DC DEBT PLACEHOLDERS)0 19,726
Total EXPENSE 1,506,802 1,471,971
4-->REVENUE
11-4-351000-780009 FROM DEVELOPMENT CHARGE RSV FU 0 -19,726
11-4-351000-790000 OTHER REVENUE -35,000 -35,000
Total REVENUE -35,000 -54,726
STREET LIGHTING MAINTENANCE SERVICES Surplus/Defic 1,471,802 1,417,245
Total CITY OPERATING FUND 1,471,802 1,417,245
108
Page 244 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Engineering Department Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 775,644 775,644 0 0.0%
Permits 13,000 13,000 0 0.0%
User Fees 31,500 31,000 500 1.6%
Miscellaneous Revenue 820,144 819,644 500 0.1%
From Capital SPRs 0 55,000 (55,000)(100.0)%
From Special Purpose Reserves 0 95,000 (95,000)(100.0)%
Internal Transfers 0 150,000 (150,000)(100.0)%
TOTAL REVENUE 820,144 969,644 (149,500)(15.4)%
EXPENSES
Labour 1,817,168 1,722,903 94,265 5.5%
Employee Benefits Allocation 549,099 510,263 38,836 7.6%
Overtime 14,800 17,500 (2,700)(15.4)%
Labour and Benefits 2,381,067 2,250,666 130,401 5.8%
Materials 46,980 41,630 5,350 12.9%
Professional Development 32,600 22,600 10,000 44.2%
Conferences/Conventions 28,200 27,550 650 2.4%
Membership/Subscriptions 22,465 21,142 1,323 6.3%
Office Supplies 10,000 10,500 (500)(4.8)%
Materials 140,245 123,422 16,823 13.6%
Contracted Services 375,000 370,000 5,000 1.4%
Internal Rent 215,295 215,645 (350)(0.2)%
Internal Transfers 215,295 215,645 (350)(0.2)%
TOTAL EXPENSES 3,111,607 2,959,733 151,874 5.1%
Surplus/(Deficit)(2,291,463)(1,990,089)301,374 15.1%
Increase/ (Decrease)
109
Page 245 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:34 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371010-??????To :11-4-371010-??????
2025 2024
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 166,106 182,850
11-3-371010-010013 EMPLOYEE BENEFITS ALLOCATION 47,608 54,273
11-3-371010-010016 OVERTIME 3,000 2,500
11-3-371010-030000 MATERIALS 6,550 5,250
11-3-371010-030005 PROFESSIONAL DEVELOPMENT 32,600 22,600
11-3-371010-030018 CONFERENCES/CONVENTIONS 28,200 27,550
11-3-371010-030034 MEMBERSHIP/SUBSCRIPTIONS 22,465 21,142
11-3-371010-030035 OFFICE SUPPLIES 10,000 9,000
11-3-371010-040000 CONTRACTED SERVICES 50,000 50,000
Total EXPENSE 366,529 375,165
4-->REVENUE
11-4-371010-710000 USER FEES -1,500 -1,000
Total REVENUE -1,500 -1,000
ENGINEERING ADMINISTRATION SERVICES Surplus/Defici 365,029 374,165
Total CITY OPERATING FUND 365,029 374,165
110
Page 246 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:35 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-371040-??????To :11-4-371040-??????
2025 2024
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 318,603 306,482
11-3-371040-010013 EMPLOYEE BENEFITS ALLOCATION 98,690 93,311
11-3-371040-010016 OVERTIME 0 1,000
11-3-371040-030000 MATERIALS 4,780 4,780
11-3-371040-030035 OFFICE SUPPLIES 0 1,500
11-3-371040-040000 CONTRACTED SERVICES 155,000 150,000
Total EXPENSE 577,073 557,073
4-->REVENUE
11-4-371040-780003 FROM SPECIAL PURPOSE RESERVES 0 -95,000
11-4-371040-780005 FROM CAPITAL SPECIAL PURPOSE R 0 -55,000
Total REVENUE 0 -150,000
INFRASTRUCTURE SERVICES Surplus/Deficit 577,073 407,073
Total CITY OPERATING FUND 577,073 407,073
111
Page 247 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:35 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-372000-??????To :11-4-372000-??????
2025 2024
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 458,467 369,197
11-3-372000-010013 EMPLOYEE BENEFITS ALLOCATION 138,099 110,122
11-3-372000-010016 OVERTIME 1,800 1,500
11-3-372000-030000 MATERIALS 1,200 1,200
11-3-372000-040000 CONTRACTED SERVICES 95,000 95,000
11-3-372000-040001 CONTRACTED SERVICES ITC 30,000 30,000
Total EXPENSE 724,566 607,019
4-->REVENUE
11-4-372000-710000 USER FEES -30,000 -30,000
11-4-372000-790000 OTHER REVENUE -577,019 -577,019
Total REVENUE -607,019 -607,019
DEVELOPMENT SERVICES Surplus/Deficit 117,547 0
Total CITY OPERATING FUND 117,547 0
112
Page 248 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:36 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-373000-??????To :11-4-373000-??????
2025 2024
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 720,148 713,987
11-3-373000-010013 EMPLOYEE BENEFITS ALLOCATION 214,110 204,319
11-3-373000-010016 OVERTIME 10,000 12,500
11-3-373000-030000 MATERIALS 30,450 26,400
11-3-373000-030014 SOFTWARE COSTS 4,000 4,000
11-3-373000-040000 CONTRACTED SERVICES 45,000 45,000
11-3-373000-090000 INTERNAL RENT 215,295 215,645
Total EXPENSE 1,239,003 1,221,851
4-->REVENUE
11-4-373000-680000 PERMITS -13,000 -13,000
Total REVENUE -13,000 -13,000
ENGINEERING, PROJECT AND CONSTRUCTION SV Surplus/D 1,226,003 1,208,851
Total CITY OPERATING FUND 1,226,003 1,208,851
113
Page 249 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:36 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-373001-??????To :11-4-373001-??????
2025 2024
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 153,844 150,387
11-3-373001-010013 EMPLOYEE BENEFITS ALLOCATION 50,592 48,238
Total EXPENSE 204,436 198,625
4-->REVENUE
11-4-373001-790000 OTHER REVENUE -198,625 -198,625
Total REVENUE -198,625 -198,625
BELL CANADA FTTH PROJECT Surplus/Deficit 5,811 0
Total CITY OPERATING FUND 5,811 0
114
Page 250 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Fleet Services Summary
Budget Budget
2025 2024 $%
REVENUES
Sales 8,000 8,000 0 0.0%
Miscellaneous Revenue 8,000 8,000 0 0.0%
From City Operating
(Internal Rent)9,377,783 8,726,087 651,696 7.5%
TOTAL REVENUE 9,385,783 8,734,087 651,696 7.5%
EXPENSES
Labour 1,348,831 1,317,089 31,742 2.4%
Employee Benefits Allocation 415,266 391,658 23,608 6.0%
Overtime 20,000 20,000 0 0.0%
Labour and Benefits 1,784,097 1,728,747 55,350 3.2%
Materials 2,006,100 1,980,900 25,200 1.3%
Professional Development 8,000 5,000 3,000 60.0%
Insurance Premiums 206,218 207,931 (1,713)(0.8)%
Conferences/Conventions 7,000 7,000 0 0.0%
Membership/Subscriptions 3,210 3,210 0 0.0%
Office Supplies 300 300 0 0.0%
Materials 2,230,828 2,204,341 26,487 1.2%
Contracted Services 299,500 299,500 0 0.0%
Rents and Financial Expenses 292,800 104,800 188,000 179.4%
Internal Rent 260,701 233,464 27,237 11.7%
To Capital SPR 4,517,857 3,395,857 1,122,000 33.0%
Internal Transfers 4,778,558 3,629,321 1,149,237 31.7%
TOTAL EXPENSES 9,385,783 7,966,709 1,419,074 17.8%
Surplus/(Deficit)0 767,378 767,378 100.0%
Increase/ (Decrease)
115
Page 251 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:37 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-374000-??????To :11-4-374000-??????
2025 2024
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 1,348,831 1,317,089
11-3-374000-010013 EMPLOYEE BENEFITS ALLOCATION 415,266 391,658
11-3-374000-010016 OVERTIME 20,000 20,000
11-3-374000-030000 MATERIALS 2,000,000 1,974,800
11-3-374000-030005 PROFESSIONAL DEVELOPMENT 8,000 5,000
11-3-374000-030014 SOFTWARE COSTS 6,100 6,100
11-3-374000-030017 INSURANCE PREMIUMS AND SETTLEM 206,218 207,931
11-3-374000-030018 CONFERENCES/CONVENTIONS 7,000 7,000
11-3-374000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,210 3,210
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 292,800 104,800
11-3-374000-080002 TO CAPITAL SPECIAL PURPOSE RES 4,517,857 3,395,857
11-3-374000-090000 INTERNAL RENT 260,701 233,464
Total EXPENSE 9,385,783 7,966,709
4-->REVENUE
11-4-374000-770000 SALES -8,000 -8,000
11-4-374000-780000 TRANSFERS FROM CITY OPERATING -9,377,783 -8,726,087
Total REVENUE -9,385,783 -8,734,087
FLEET SERVICES Surplus/Deficit 0 -767,378
Total CITY OPERATING FUND 0 -767,378
116
Page 252 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Storm Sewer Maintenance Services Summary
Budget Budget
2025 2024 $%
REVENUES
From Development Charges 1,663 99,343 (97,680)(98.3)%
Internal Transfers 1,663 99,343 (97,680)(98.3)%
TOTAL REVENUE 1,663 99,343 (97,680)(98.3)%
EXPENSES
Labour 273,555 254,020 19,535 7.7%
Employee Benefits Allocation 83,171 76,200 6,971 9.1%
Labour and Benefits 356,726 330,220 26,506 8.0%
Materials 52,000 52,000 0 0.0%
Contracted Services 449,350 360,000 89,350 24.8%
Rents and Financial Expenses 3,500 3,500 0 0.0%
Internal Rent 66,254 75,570 (9,316)(12.3)%
To CSPR (DC Debt Placeholder)0 97,680 (97,680)(100.0)%
Internal Transfers 66,254 173,250 (106,996)(61.8)%
TOTAL EXPENSES 927,830 918,970 8,860 1.0%
Surplus/(Deficit)(926,167)(819,627)106,540 13.0%
Increase/ (Decrease)
117
Page 253 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-421000-??????To :11-4-421000-??????
2025 2024
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 273,555 254,020
11-3-421000-010013 EMPLOYEE BENEFITS ALLOCATION 83,171 76,200
11-3-421000-030000 MATERIALS 52,000 52,000
11-3-421000-040000 CONTRACTED SERVICES 449,350 360,000
11-3-421000-050000 RENTS AND FINANCIAL EXPENSES 3,500 3,500
11-3-421000-080009 TO CSPR (DC DEBT PLACEHOLDERS)0 97,680
11-3-421000-090000 INTERNAL RENT 66,254 75,570
Total EXPENSE 927,830 918,970
4-->REVENUE
11-4-421000-780009 FROM DEVELOPMENT CHARGE RSV FU -1,663 -99,343
Total REVENUE -1,663 -99,343
SYSTEM MAINTENANCE STORM SEWER Surplus/Deficit 926,167 819,627
Total CITY OPERATING FUND 926,167 819,627
118
Page 254 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Transportation Services Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 18,280 23,200 (4,920)(21.2)%
Permits 2,000 2,000 0 0.0%
User Fees 7,000 10,000 (3,000)(30.0)%
Miscellaneous Revenue 27,280 35,200 (7,920)(22.5)%
From Development Charges 0 23,907 (23,907)(100.0)%
Internal Transfers 0 23,907 (23,907)(100.0)%
TOTAL REVENUE 27,280 59,107 (31,827)(53.8)%
EXPENSES
Labour 1,363,298 1,314,118 49,180 3.7%
Employee Benefits Allocation 281,618 268,000 13,618 5.1%
Overtime 13,200 14,200 (1,000)(7.0)%
Labour and Benefits 1,658,116 1,596,318 61,798 3.9%
Materials 160,140 145,780 14,360 9.9%
Professional Development 3,500 3,200 300 9.4%
Conferences/Conventions 8,400 8,000 400 5.0%
Membership/Subscriptions 3,875 3,350 525 15.7%
Materials 175,915 160,330 15,585 9.7%
Electricity 60,000 46,500 13,500 29.0%
Utilities 60,000 46,500 13,500 29.0%
Contracted Services 687,700 635,500 52,200 8.2%
Internal Rent 99,564 121,336 (21,772)(17.9)%
Interdepartmental Transfers (9,300)0 (9,300)N/A
To CSPR (Debt Placeholder)62,494 68,452 (5,958)(8.7)%
To CSPR (DC Debt Placeholder)0 23,907 (23,907)(100.0)%
Internal Transfers 152,758 213,695 (60,937)(28.5)%
TOTAL EXPENSES 2,734,489 2,652,343 82,146 3.1%
Surplus/(Deficit)(2,707,209)(2,593,236)113,973 4.4%
Increase/ (Decrease)
119
Page 255 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342010-??????To :11-4-342010-??????
2025 2024
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 494,188 483,793
11-3-342010-010013 EMPLOYEE BENEFITS ALLOCATION 133,120 126,582
11-3-342010-010016 OVERTIME 8,000 8,000
11-3-342010-030000 MATERIALS 6,430 6,180
11-3-342010-030005 PROFESSIONAL DEVELOPMENT 3,200 3,200
11-3-342010-030018 CONFERENCES/CONVENTIONS 8,400 8,000
11-3-342010-030034 MEMBERSHIP/SUBSCRIPTIONS 3,875 3,350
11-3-342010-030045 WSIB 4,000 4,000
11-3-342010-040000 CONTRACTED SERVICES 477,200 432,000
11-3-342010-080008 TO CSPR (DEBT PLACEHOLDERS)62,494 68,452
11-3-342010-080009 TO CSPR (DC DEBT PLACEHOLDERS)0 23,907
11-3-342010-090000 INTERNAL RENT 24,016 26,154
11-3-342010-090002 INTERDEPARTMENTAL TRANSFERS -9,300 0
Total EXPENSE 1,215,623 1,193,618
4-->REVENUE
11-4-342010-680000 PERMITS -2,000 -2,000
11-4-342010-710000 USER FEES -7,000 -10,000
11-4-342010-780009 FROM DEVELOPMENT CHARGE RSV FU 0 -23,907
11-4-342010-790000 OTHER REVENUE -12,280 -12,200
Total REVENUE -21,280 -48,107
TRAFFIC CONTROL SERVICES Surplus/Deficit 1,194,343 1,145,511
Total CITY OPERATING FUND 1,194,343 1,145,511
120
Page 256 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:38 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342010-??????To :11-4-342010-??????
2025 2024
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 494,188 483,793
11-3-342010-010013 EMPLOYEE BENEFITS ALLOCATION 133,120 126,582
11-3-342010-010016 OVERTIME 8,000 8,000
11-3-342010-030000 MATERIALS 6,430 6,180
11-3-342010-030005 PROFESSIONAL DEVELOPMENT 3,200 3,200
11-3-342010-030018 CONFERENCES/CONVENTIONS 8,400 8,000
11-3-342010-030034 MEMBERSHIP/SUBSCRIPTIONS 3,875 3,350
11-3-342010-030045 WSIB 4,000 4,000
11-3-342010-040000 CONTRACTED SERVICES 477,200 432,000
11-3-342010-080008 TO CSPR (DEBT PLACEHOLDERS)62,494 68,452
11-3-342010-080009 TO CSPR (DC DEBT PLACEHOLDERS)0 23,907
11-3-342010-090000 INTERNAL RENT 24,016 26,154
11-3-342010-090002 INTERDEPARTMENTAL TRANSFERS -9,300 0
Total EXPENSE 1,215,623 1,193,618
4-->REVENUE
11-4-342010-680000 PERMITS -2,000 -2,000
11-4-342010-710000 USER FEES -7,000 -10,000
11-4-342010-780009 FROM DEVELOPMENT CHARGE RSV FU 0 -23,907
11-4-342010-790000 OTHER REVENUE -12,280 -12,200
Total REVENUE -21,280 -48,107
TRAFFIC CONTROL SERVICES Surplus/Deficit 1,194,343 1,145,511
Total CITY OPERATING FUND 1,194,343 1,145,511
121
Page 257 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:40 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342011-??????To :11-4-342011-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
342011-->SCHOOL CROSSING GUARDS
3-->EXPENSE
11-3-342011-010000 LABOUR 574,539 542,495
11-3-342011-010013 EMPLOYEE BENEFITS ALLOCATION 57,957 54,962
11-3-342011-010016 OVERTIME 1,000 0
11-3-342011-030000 MATERIALS 40,710 35,100
11-3-342011-030005 PROFESSIONAL DEVELOPMENT 300 0
11-3-342011-040000 CONTRACTED SERVICES 1,500 1,500
Total EXPENSE 676,006 634,057
SCHOOL CROSSING GUARDS Surplus/Deficit 676,006 634,057
Total CITY OPERATING FUND 676,006 634,057
122
Page 258 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:40 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342020-??????To :11-4-342020-??????
2025 2024
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 60,000 46,500
11-3-342020-040000 CONTRACTED SERVICES 120,000 120,000
Total EXPENSE 180,000 166,500
TRAFFIC SIGNALS Surplus/Deficit 180,000 166,500
Total CITY OPERATING FUND 180,000 166,500
123
Page 259 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:41 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-342025-??????To :11-4-342025-??????
2025 2024
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 86,500 79,500
Total EXPENSE 86,500 79,500
RAILWAY MAINTENANCE Surplus/Deficit 86,500 79,500
Total CITY OPERATING FUND 86,500 79,500
124
Page 260 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Parks and Athletic Fields Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 28,000 50,000 (22,000)(44.0)%
User Fees 68,000 61,000 7,000 11.5%
Miscellaneous Revenue 96,000 111,000 (15,000)(13.5)%
TOTAL REVENUE 96,000 111,000 (15,000)(13.5)%
Increase/ (Decrease)
125
Page 261 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Parks and Athletic Fields Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,499,801 1,353,334 146,467 10.8%
Employee Benefits Allocation 473,293 372,824 100,469 26.9%
Overtime 25,000 30,000 (5,000)(16.7)%
Labour and Benefits 1,998,094 1,756,158 241,936 13.8%
Materials 323,188 300,218 22,970 7.7%
Professional Development 6,000 6,000 0 0.0%
Insurance Premiums 89,418 68,006 21,412 31.5%
Membership/Subscriptions 11,370 8,700 2,670 30.7%
Office Supplies 0 250 (250)(100.0)%
Materials 429,976 383,174 46,802 12.2%
Electricity 99,200 85,500 13,700 16.0%
Water 219,000 205,000 14,000 6.8%
Natural Gas 6,800 5,200 1,600 30.8%
Utilities 325,000 295,700 29,300 9.9%
Contracted Services 524,930 514,840 10,090 2.0%
H&S Compliance 7,000 0 7,000 N/A
Fees for Service 34,000 34,000 0 0.0%
Contracted Services 565,930 548,840 17,090 3.1%
Rents and Financial Expenses 12,646 12,146 500 4.1%
Long Term Interest 126,391 130,984 (4,593)(3.5)%
Long Term Debt Principal 106,152 101,641 4,511 4.4%
Debt Charges 232,543 232,625 (82)(0.0)%
Internal Rent 379,392 384,669 (5,277)(1.4)%
Internal Transfers 379,392 384,669 (5,277)(1.4)%
TOTAL EXPENSES 3,943,581 3,613,312 330,269 9.1%
Surplus/(Deficit)(3,847,581)(3,502,312)345,269 9.9%
Increase/ (Decrease)
126
Page 262 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:41 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-711000-??????To :11-4-711000-??????
2025 2024
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 542,381 521,360
11-3-711000-010013 EMPLOYEE BENEFITS ALLOCATION 182,152 151,000
11-3-711000-010016 OVERTIME 10,000 15,000
11-3-711000-030000 MATERIALS 164,868 134,868
11-3-711000-030007 ELECTRICITY 90,500 76,000
11-3-711000-030009 WATER 219,000 205,000
11-3-711000-030011 NATURAL GAS 5,400 4,000
11-3-711000-030017 INSURANCE PREMIUMS AND SETTLEM 78,762 59,179
11-3-711000-040000 CONTRACTED SERVICES 357,200 337,200
11-3-711000-040006 FEES FOR SERVICE 34,000 34,000
11-3-711000-050000 RENTS AND FINANCIAL EXPENSES 12,146 12,146
11-3-711000-090000 INTERNAL RENT 241,246 228,096
Total EXPENSE 1,937,655 1,777,849
4-->REVENUE
11-4-711000-790000 OTHER REVENUE -28,000 -50,000
Total REVENUE -28,000 -50,000
PARKS GROUNDS MAINTENANCE SERVICES Surplus/Deficit 1,909,655 1,727,849
Total CITY OPERATING FUND 1,909,655 1,727,849
127
Page 263 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:42 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-713000-??????To :11-4-713000-??????
2025 2024
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 934,998 807,748
11-3-713000-010013 EMPLOYEE BENEFITS ALLOCATION 289,490 220,000
11-3-713000-010016 OVERTIME 15,000 15,000
11-3-713000-030000 MATERIALS 151,570 163,600
11-3-713000-030005 PROFESSIONAL DEVELOPMENT 6,000 6,000
11-3-713000-030017 INSURANCE PREMIUMS AND SETTLEM 10,656 8,827
11-3-713000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,000 2,000
11-3-713000-030035 OFFICE SUPPLIES 0 250
11-3-713000-040000 CONTRACTED SERVICES 81,700 101,860
11-3-713000-050000 RENTS AND FINANCIAL EXPENSES 500 0
11-3-713000-090000 INTERNAL RENT 138,146 156,573
Total EXPENSE 1,629,060 1,481,858
4-->REVENUE
11-4-713000-710000 USER FEES -68,000 -61,000
Total REVENUE -68,000 -61,000
ATHLETIC FIELDS MAINTENANCE SERVICES Surplus/Defic 1,561,060 1,420,858
Total CITY OPERATING FUND 1,561,060 1,420,858
128
Page 264 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:43 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-713001-??????To :11-4-713001-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
713001-->ATHLETIC FIELDS FACILITIES
3-->EXPENSE
11-3-713001-020000 LONG TERM INTEREST 126,391 130,984
11-3-713001-030001 MATERIALS ITC 5,000 0
11-3-713001-030008 ELECTRICITY ITC 8,700 9,500
11-3-713001-030012 NATURAL GAS ITC 1,400 1,200
11-3-713001-040001 CONTRACTED SERVICES ITC 61,030 50,780
11-3-713001-040005 H & S COMPLIANCE 7,000 0
11-3-713001-070000 LONG TERM DEBT PRINCIPAL 106,152 101,641
Total EXPENSE 315,673 294,105
ATHLETIC FIELDS FACILITIES Surplus/Deficit 315,673 294,105
Total CITY OPERATING FUND 315,673 294,105
129
Page 265 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 31, 2024 Time :1:43 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-763000-??????To :11-4-763000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
763000-->LANDSCAPE DESIGN SERVICES
3-->EXPENSE
11-3-763000-010000 LABOUR 22,422 24,226
11-3-763000-010013 EMPLOYEE BENEFITS ALLOCATION 1,651 1,824
11-3-763000-030000 MATERIALS 1,750 1,750
11-3-763000-030034 MEMBERSHIP/SUBSCRIPTIONS 10,370 6,700
11-3-763000-040000 CONTRACTED SERVICES 25,000 25,000
Total EXPENSE 61,193 59,500
LANDSCAPE DESIGN SERVICES Surplus/Deficit 61,193 59,500
Total CITY OPERATING FUND 61,193 59,500
130
Page 266 of 430
Index
PLANNING,BUILDING &DEVELOPMENT DIVISION
Planning Department
Planning Department Summary
Planning &Building Administration
Planning Services
Building Department
Building Department Summary
Building Inspection Services
Municipal Enforcement Department
Municipal Enforcement Department Summary
Municipal Enforcement Services
Animal Control Services
Pest Control Services
Community Improvement Plans
Community Improvement Plans Summary
All Community Improvement Plan (0 Pages)
Page 267 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Planning Department Summary
Budget Budget
2025 2024 $%
REVENUES
Licences 10,000 30,000 (20,000)(66.7%)
User Fees 780,500 686,825 93,675 13.6%
Miscellaneous Revenue 790,500 716,825 73,675 10.3%
From Special Purpose Reserves 80,000 100,000 (20,000)(20.0%)
Internal Transfers 80,000 100,000 (20,000)(20.0%)
TOTAL REVENUE 870,500 816,825 53,675 6.6%
EXPENSES
Labour 1,986,120 1,868,473 117,647 6.3%
Employee Benefits Allocation 542,255 506,668 35,587 7.0%
Overtime 6,475 5,500 975 17.7%
Labour and Benefits 2,534,850 2,380,641 154,209 6.5%
Materials 38,950 37,849 1,101 2.9%
Professional Development 9,635 4,200 5,435 129.4%
Advertising 0 1,000 (1,000)(100.0%)
Conferences/Conventions 31,000 22,200 8,800 39.6%
Membership/Subscriptions 18,950 5,600 13,350 238.4%
Office Supplies 8,000 8,000 0 0.0%
Materials 106,535 78,849 27,686 35.1%
Contracted Services 195,000 180,000 15,000 8.3%
Rents and Financial Expenses 220,600 150,600 70,000 46.5%
Indepartmental Transfers (1,361)0 (1,361)N/A
Internal Transfers (1,361)0 (1,361)N/A
TOTAL EXPENSES 3,055,624 2,790,090 265,534 9.5%
Surplus/(Deficit)(2,185,124)(1,973,265)211,859 10.7%
Increase/ (Decrease)
131
Page 268 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:06 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-810000-??????To :11-4-810000-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
810000-->PLANNING AND BUILDING ADMINISTRATION
3-->EXPENSE
11-3-810000-030000 MATERIALS 2,450 0
11-3-810000-030005 PROFESSIONAL DEVELOPMENT 1,435 0
11-3-810000-030018 CONFERENCES/CONVENTIONS 10,000 0
11-3-810000-030034 MEMBERSHIP / SUBSCRIPTIONS 2,350 0
11-3-810000-030035 OFFICE SUPPLIES 1,000 0
11-3-810000-040000 CONTRACTED SERVICES 10,000 0
11-3-810000-090002 INTERDEPARTMENTAL TRANSFERS -1,361 0
Total EXPENSE 25,874 0
PLANNING AND BUILDING ADMINISTRATION Surplus/Defic 25,874 0
Total CITY OPERATING FUND 25,874 0
132
Page 269 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:07 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-811000-??????To :11-4-811000-??????
2025 2024
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 1,986,120 1,868,473
11-3-811000-010013 EMPLOYEE BENEFITS ALLOCATION 542,255 506,668
11-3-811000-010016 OVERTIME 6,475 5,500
11-3-811000-030000 MATERIALS 6,000 9,849
11-3-811000-030005 PROFESSIONAL DEVELOPMENT 8,200 4,200
11-3-811000-030014 SOFTWARE COSTS 30,500 28,000
11-3-811000-030015 ADVERTISING 0 1,000
11-3-811000-030018 CONFERENCES/CONVENTIONS 21,000 22,200
11-3-811000-030034 MEMBERSHIP/SUBSCRIPTIONS 16,600 5,600
11-3-811000-030035 OFFICE SUPPLIES 7,000 8,000
11-3-811000-040000 CONTRACTED SERVICES 185,000 180,000
11-3-811000-050020 COUNCIL APPROVED DC EXEMPTIONS 150,000 80,000
11-3-811000-050021 COUNCIL APPROVED BUILDING PERM 70,600 70,600
Total EXPENSE 3,029,750 2,790,090
4-->REVENUE
11-4-811000-670000 LICENCES -10,000 -30,000
11-4-811000-710000 USER FEES -780,500 -686,825
11-4-811000-780003 FROM SPECIAL PURPOSE RESERVES -80,000 -100,000
Total REVENUE -870,500 -816,825
PLANNING SERVICES Surplus/Deficit 2,159,250 1,973,265
Total CITY OPERATING FUND 2,159,250 1,973,265
133
Page 270 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Building Department Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 0 20,000 (20,000)(100.0%)
User Fees 5,000 5,000 0 0.0%
Miscellaneous Revenue 5,000 25,000 (20,000)(80.0%)
From Reserve Funds 4,648,624 4,080,647 567,977 13.9%
Internal Transfers 4,648,624 4,080,647 567,977 13.9%
TOTAL REVENUE 4,653,624 4,105,647 547,977 13.3%
EXPENSES
Labour 2,597,599 2,432,719 164,880 6.8%
Employee Benefits Allocation 792,007 676,473 115,534 17.1%
Overtime 30,375 15,000 15,375 102.5%
Labour and Benefits 3,419,981 3,124,192 295,789 9.5%
Materials 99,800 98,151 1,649 1.7%
Professional Development 32,730 16,430 16,300 99.2%
Insurance Premiums 67,674 50,341 17,333 34.4%
Conferences/Conventions 14,000 10,335 3,665 35.5%
Goods for Resale 500 500 0 0.0%
Membership/Subscriptions 20,966 18,036 2,930 16.2%
Office Supplies 6,000 6,000 0 0.0%
Materials 241,670 199,793 41,877 21.0%
Contracted Services 347,256 159,356 187,900 117.9%
Rents and Financial Expenses 1,000 1,000 0 0.0%
Internal Rent 93,717 71,306 22,411 31.4%
Indirect Costs 550,000 550,000 0 0.0%
Internal Transfers 643,717 621,306 22,411 3.6%
TOTAL EXPENSES 4,653,624 4,105,647 547,977 13.3%
Surplus/(Deficit)0 0 0 N/A
Increase/ (Decrease)
134
Page 271 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:08 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-221000-??????To :11-4-221000-??????
2025 2024
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 2,597,599 2,432,719
11-3-221000-010013 EMPLOYEE BENEFITS ALLOCATION 792,007 676,473
11-3-221000-010016 OVERTIME 30,375 15,000
11-3-221000-030000 MATERIALS 23,800 11,151
11-3-221000-030005 PROFESSIONAL DEVELOPMENT 32,730 16,430
11-3-221000-030014 SOFTWARE COSTS 61,000 58,000
11-3-221000-030017 INSURANCE PREMIUMS AND SETTLEM 67,674 50,341
11-3-221000-030018 CONFERENCES/CONVENTIONS 14,000 10,335
11-3-221000-030027 GOODS FOR RESALE 500 500
11-3-221000-030034 MEMBERSHIP/SUBSCRIPTIONS 20,966 18,036
11-3-221000-030035 OFFICE SUPPLIES 6,000 6,000
11-3-221000-030045 WSIB 15,000 29,000
11-3-221000-040000 CONTRACTED SERVICES 347,256 159,356
11-3-221000-050000 RENTS AND FINANCIAL EXPENSES 1,000 1,000
11-3-221000-090000 INTERNAL RENT 93,717 71,306
11-3-221000-090001 INDIRECT COSTS 550,000 550,000
Total EXPENSE 4,653,624 4,105,647
4-->REVENUE
11-4-221000-710000 USER FEES -5,000 -5,000
11-4-221000-780011 FROM OBLIGATORY RESERVE FUNDS -4,648,624 -4,080,647
11-4-221000-790000 OTHER REVENUE 0 -20,000
Total REVENUE -4,653,624 -4,105,647
BUILDING INSPECTION SERVICES Surplus/Deficit 0 0
Total CITY OPERATING FUND 0 0
135
Page 272 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Municipal Enforcement Department Summary
Budget Budget
2025 2024 $%
REVENUES
Fines 125,500 50,500 75,000 148.5%
User Fees 279,000 134,000 145,000 108.2%
Miscellaneous Revenue 404,500 184,500 220,000 119.2%
From Special Purpose Reserves 80,000 0 80,000 N/A
Internal Transfers 80,000 0 80,000 N/A
TOTAL REVENUE 484,500 184,500 300,000 162.6%
EXPENSES
Labour 954,586 826,296 128,290 15.5%
Employee Benefits Allocation 296,635 239,320 57,315 23.9%
Overtime 8,150 8,000 150 1.9%
Labour and Benefits 1,259,371 1,073,616 185,755 17.3%
Materials 47,650 44,100 3,550 8.0%
Professional Development 9,000 9,000 0 0.0%
Conferences/Conventions 2,000 2,000 0 0.0%
Membership/Subscriptions 18,217 4,217 14,000 332.0%
Office Supplies 3,000 3,000 0 0.0%
Materials 79,867 62,317 17,550 28.2%
Contracted Services 205,500 155,075 50,425 32.5%
Fees for Service 591,284 574,063 17,221 3.0%
Contracted Services 796,784 729,138 67,646 9.3%
Rents and Financial Expenses 0 500 (500)(100.0%)
External Transfers 20,000 18,000 2,000 11.1%
Internal Rent 94,479 93,343 1,136 1.2%
Internal Transfers 94,479 93,343 1,136 1.2%
TOTAL EXPENSES 2,250,501 1,976,914 273,587 13.8%
Surplus/(Deficit)(1,766,001)(1,792,414)(26,413)(1.5%)
Increase/ (Decrease)
136
Page 273 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:08 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-224000-??????To :11-4-224000-??????
2025 2024
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 954,586 826,296
11-3-224000-010013 EMPLOYEE BENEFITS ALLOCATION 296,635 239,320
11-3-224000-010016 OVERTIME 8,150 8,000
11-3-224000-030000 MATERIALS 17,150 15,100
11-3-224000-030005 PROFESSIONAL DEVELOPMENT 9,000 9,000
11-3-224000-030014 SOFTWARE COSTS 30,500 29,000
11-3-224000-030018 CONFERENCES/CONVENTIONS 2,000 2,000
11-3-224000-030034 MEMBERSHIP/SUBSCRIPTIONS 18,217 4,217
11-3-224000-030035 OFFICE SUPPLIES 3,000 3,000
11-3-224000-040000 CONTRACTED SERVICES 205,500 148,575
11-3-224000-050000 RENTS AND FINANCIAL EXPENSES 0 500
11-3-224000-090000 INTERNAL RENT 94,479 93,343
Total EXPENSE 1,639,217 1,378,351
4-->REVENUE
11-4-224000-710000 USER FEES -99,000 -4,000
11-4-224000-710033 WEED CONTROL FEES -180,000 -130,000
11-4-224000-730001 FINES -125,500 -50,500
11-4-224000-780003 FROM SPECIAL PURPOSE RESERVES -80,000 0
Total REVENUE -484,500 -184,500
MUNICIPAL ENFORCEMENT SERVICES Surplus/Deficit 1,154,717 1,193,851
Total CITY OPERATING FUND 1,154,717 1,193,851
137
Page 274 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:09 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229000-??????To :11-4-229000-??????
2025 2024
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 591,284 574,063
Total EXPENSE 591,284 574,063
ANIMAL CONTROL SERVICES Surplus/Deficit 591,284 574,063
Total CITY OPERATING FUND 591,284 574,063
138
Page 275 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:10 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-229005-??????To :11-4-229005-??????
2025 2024
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 0 6,500
11-3-229005-060000 EXTERNAL TRANSFERS 20,000 18,000
Total EXPENSE 20,000 24,500
PEST CONTROL SERVICES Surplus/Deficit 20,000 24,500
Total CITY OPERATING FUND 20,000 24,500
139
Page 276 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Community Improvement Plans
Budget Budget
2025 2024 $%
REVENUES
From Special Purpose Reserves 272,000 272,000 0 0.0%
Internal Transfers 272,000 272,000 0 0.0%
TOTAL REVENUE 272,000 272,000 0 0.0%
EXPENSES
External Transfers 272,000 272,000 0 0.0%
TOTAL EXPENSES 272,000 272,000 0 0.0%
Surplus/(Deficit)0 0 0 N/A
Increase/ (Decrease)
140
Page 277 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Dec 30, 2024 Time :1:10 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-823003-??????To :11-4-823003-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
823003-->ALL COMMUNITY IMPROVEMENT PLAN INCENTIVE
3-->EXPENSE
11-3-823003-060000 EXTERNAL TRANSFERS 272,000 272,000
Total EXPENSE 272,000 272,000
4-->REVENUE
11-4-823003-780003 FROM SPECIAL PURPOSE RESERVES -272,000 -272,000
Total REVENUE -272,000 -272,000
ALL COMMUNITY IMPROVEMENT PLAN INCENTIVE Surplus/D 0 0
Total CITY OPERATING FUND 0 0
141
Page 278 of 430
Index
RECREATION,CULTURE &FACILITIES DIVISION
Cemeteries Department
Cemeteries Department Summary
Cemeteries Grounds Maint Services
Cemetery Facilities
Cemetery Burial Services
Cemetery Development
Cemetery Administration
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
Camp Programming
Recreation &Culture Services
Civic Facilities
Civic Facilities Summary
Facilities Services Admin
City Hall Facility
Service Centre Facility
Wayne Thomson Building
Wayne Thomson Building EV Stations
Recreation Facilities
Recreation Facilities Summary
Chippawa Arena
Gale Centre
Chippawa Arena Maintenance
Gale Centre Maintenance
Page 279 of 430
Index
RECREATION,CULTURE &FACILITIES DIVISION -CONTINUED
Recreation Facilities -Continued
Pools Maintenance Services Outdoor
Pools Maintenance Facilities
MacBain Community Centre Maint Services
Other Recreation Facilities Services
Museum and Culture Services
Museum &Culture Services Summary
Niagara Falls Exchange Programming
Niagara Falls Exchange Maint Services
Niagara Falls Exchange EV Stations
Museum Facility Maintenance
Museum Services Programming
Niagara Falls Armoury
Page 280 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Cemeteries Department Summary
Budget Budget
2025 2024 $%
REVENUES
Donations 25,000 25,000 0 0.0%
Investments 0 100,000 (100,000)(100.0)%
Service Charges 15,000 15,000 0 0.0%
Sales 375,000 375,000 0 0.0%
Other Revenue 1,500 1,500 0 0.0%
User Fees 545,000 535,000 10,000 1.9%
Miscellaneous Revenue 961,500 1,051,500 (90,000)(8.6)%
TOTAL REVENUE 961,500 1,051,500 (90,000)(8.6)%
Increase/ (Decrease)
142
Page 281 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Cemeteries Services Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,110,773 1,116,370 (5,597)(0.5)%
Employee Benefits Allocation 353,013 332,277 20,736 6.2%
Overtime 29,735 29,000 735 2.5%
Labour and Benefits 1,493,521 1,477,647 15,874 1.1%
Materials 259,884 236,143 23,741 10.1%
Professional Development 5,500 5,500 0 0.0%
Insurance Premiums 27,318 19,225 8,093 42.1%
Conferences/Conventions 7,500 7,500 0 0.0%
Goods for Resale 36,206 35,190 1,016 2.9%
Membership/Subscriptions 1,450 1,450 0 0.0%
Office Supplies 3,500 3,500 0 0.0%
Materials 341,358 308,508 32,850 10.6%
Electricity 17,500 13,600 3,900 28.7%
Water 9,700 9,200 500 5.4%
Natural Gas 16,300 16,900 (600)(3.6)%
Utilities 43,500 39,700 3,800 9.6%
Contracted Services 264,056 252,230 11,826 4.7%
H & S Compliance 3,500 3,500 0 0.0%
Contracted Services 267,556 255,730 11,826 4.6%
Rents and Financial Expenses 25,000 25,000 0 0.0%
Internal Rent 342,712 343,323 (611)(0.2)%
To Trust Fund 0 100,000 (100,000)(100.0)%
Internal Transfers 342,712 443,323 (100,611)(22.7)%
TOTAL EXPENSES 2,513,647 2,549,908 (36,261)(1.4)%
Surplus/(Deficit)(1,552,147)(1,498,408)53,739 3.6%
Increase/ (Decrease)
143
Page 282 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :12:35 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-541000-??????To :11-4-541000-??????
2025 2024
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 634,749 625,760
11-3-541000-010013 EMPLOYEE BENEFITS ALLOCATION 198,877 184,260
11-3-541000-010016 OVERTIME 12,360 12,000
11-3-541000-030001 MATERIALS ITC 141,388 130,175
11-3-541000-040001 CONTRACTED SERVICES ITC 211,971 208,710
11-3-541000-080007 TO TRUST FUND 0 100,000
11-3-541000-090000 INTERNAL RENT 191,315 141,021
Total EXPENSE 1,390,660 1,401,926
4-->REVENUE
11-4-541000-710000 USER FEES -85,000 -75,000
11-4-541000-750000 INVESTMENT INCOME 0 -100,000
11-4-541000-790000 OTHER REVENUE -1,500 -1,500
Total REVENUE -86,500 -176,500
CEMETERIES GROUNDS MAINT SERVICES Surplus/Deficit 1,304,160 1,225,426
Total CITY OPERATING FUND 1,304,160 1,225,426
144
Page 283 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:01 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-543000-??????To :11-4-543000-??????
2025 2024
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 6,180
11-3-543000-030008 ELECTRICITY ITC 17,500 13,600
11-3-543000-030010 WATER ITC 9,700 9,200
11-3-543000-030012 NATURAL GAS ITC 16,300 16,900
11-3-543000-040001 CONTRACTED SERVICES ITC 47,085 43,520
11-3-543000-040005 H & S COMPLIANCE 3,500 3,500
Total EXPENSE 100,265 92,900
CEMETERY FACILITIES Surplus/Deficit 100,265 92,900
Total CITY OPERATING FUND 100,265 92,900
145
Page 284 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:02 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-544000-??????To :11-4-544000-??????
2025 2024
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 192,974 204,547
11-3-544000-010013 EMPLOYEE BENEFITS ALLOCATION 71,259 68,580
11-3-544000-010016 OVERTIME 12,875 12,500
11-3-544000-030001 MATERIALS ITC 36,563 36,563
11-3-544000-030027 GOODS FOR RESALE ITC 36,206 35,190
11-3-544000-030028 PLOT BUY-BACKS 35,000 25,000
11-3-544000-050001 RENTS AND FINANCIAL EXPENSES I 25,000 25,000
11-3-544000-090000 INTERNAL RENT 137,391 187,545
Total EXPENSE 547,268 594,925
4-->REVENUE
11-4-544000-700000 SERVICE CHARGES -15,000 -15,000
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 -375,000
Total REVENUE -875,000 -875,000
CEMETERIES BURIAL SERVICES Surplus/Deficit -327,732 -280,075
Total CITY OPERATING FUND -327,732 -280,075
146
Page 285 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:02 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-545000-??????To :11-4-545000-??????
2025 2024
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 8,000
Total EXPENSE 8,000 8,000
CEMETERY DEVELOPMENT Surplus/Deficit 8,000 8,000
Total CITY OPERATING FUND 8,000 8,000
147
Page 286 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:03 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-549000-??????To :11-4-549000-??????
2025 2024
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 283,050 286,063
11-3-549000-010013 EMPLOYEE BENEFITS ALLOCATION 82,877 79,437
11-3-549000-010016 OVERTIME 4,500 4,500
11-3-549000-030001 MATERIALS ITC 32,753 30,225
11-3-549000-030005 PROFESSIONAL DEVELOPMENT 5,500 5,500
11-3-549000-030017 INSURANCE PREMIUMS AND SETTLEM 27,318 19,225
11-3-549000-030018 CONFERENCES/CONVENTIONS 7,500 7,500
11-3-549000-030034 MEMBERSHIP/SUBSCRIPTIONS 1,450 1,450
11-3-549000-030035 OFFICE SUPPLIES 3,500 3,500
11-3-549000-040001 CONTRACTED SERVICES ITC 5,000 0
11-3-549000-090000 INTERNAL RENT 14,006 14,757
Total EXPENSE 467,454 452,157
CEMETERY ADMINISTRATION Surplus/Deficit 467,454 452,157
Total CITY OPERATING FUND 467,454 452,157
148
Page 287 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Programs Summary
Budget Budget
2025 2024 $%
REVENUES
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 50,000 50,000 0 0.0%
Grants 70,000 70,000 0 0.0%
Donations 8,125 7,900 225 2.8%
Other Revenue 4,500 9,500 (5,000)(52.6%)
Rents 134,000 153,000 (19,000)(12.4%)
Sales 4,700 1,200 3,500 291.7%
User Fees 1,033,038 805,585 227,453 28.2%
Miscellaneous Revenue 1,184,363 977,185 207,178 21.2%
From Special Purpose Reserves 295,000 0 295,000 N/A
Internal Transfers 295,000 0 295,000 N/A
TOTAL REVENUE 1,549,363 1,047,185 502,178 48.0%
Increase/ (Decrease)
149
Page 288 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Programs Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,764,691 1,698,487 66,204 3.9%
Employee Benefits Allocation 331,329 335,388 (4,059)(1.2%)
Overtime 24,500 24,500 0 0.0%
Labour and Benefits 2,120,520 2,058,375 62,145 3.0%
Materials 257,550 232,084 25,466 11.0%
Professional Development 4,380 4,380 0 0.0%
Insurance Premiums 963 1,010 (47)(4.7%)
Conferences/Conventions 14,400 14,400 0 0.0%
Membership/Subscriptions 3,500 3,500 0 0.0%
Office Supplies 16,000 22,200 (6,200)(27.9%)
Materials 296,793 277,574 19,219 6.9%
Contracted Services 327,300 39,000 288,300 739.2%
Fees for Service 219,749 219,749 0 0.0%
Contracted Services 547,049 258,749 288,300 111.4%
Rents and Financial Expenses 164,100 125,000 39,100 31.3%
Interdepartmental Transfers (13,850)0 (13,850)N/A
Internal Transfers (13,850)0 (13,850)N/A
TOTAL EXPENSES 3,114,612 2,719,698 394,914 14.5%
Surplus/(Deficit)(1,565,249)(1,672,513)(107,264)(6.4%)
Increase/ (Decrease)
150
Page 289 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:04 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723000-??????To :11-4-723000-??????
2025 2024
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 231,511 241,834
11-3-723000-010013 EMPLOYEE BENEFITS ALLOCATION 31,745 31,389
11-3-723000-010016 OVERTIME 16,000 16,000
11-3-723000-030001 MATERIALS ITC 10,645 10,645
11-3-723000-030005 PROFESSIONAL DEVELOPMENT 2,380 2,380
11-3-723000-050001 RENTS AND FINANCIAL EXPENSES I 2,000 0
Total EXPENSE 294,281 302,248
4-->REVENUE
11-4-723000-710000 USER FEES -39,743 -36,543
Total REVENUE -39,743 -36,543
POOLS PROGRAMS OUTDOOR Surplus/Deficit 254,538 265,705
Total CITY OPERATING FUND 254,538 265,705
151
Page 290 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:04 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-723100-??????To :11-4-723100-??????
2025 2024
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 597,394 554,621
11-3-723100-010013 EMPLOYEE BENEFITS ALLOCATION 55,338 51,633
11-3-723100-010016 OVERTIME 3,500 3,500
11-3-723100-030001 MATERIALS ITC 56,390 49,624
11-3-723100-050001 RENTS AND FINANCIAL ITC 16,900 16,000
Total EXPENSE 729,522 675,378
4-->REVENUE
11-4-723100-710000 USER FEES -490,395 -490,395
11-4-723100-790000 OTHER REVENUE -3,500 -3,500
Total REVENUE -493,895 -493,895
POOLS PROGRAMS MACBAIN Surplus/Deficit 235,627 181,483
Total CITY OPERATING FUND 235,627 181,483
152
Page 291 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:05 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724001-??????To :11-4-724001-??????
2025 2024
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 275,353 260,261
11-3-724001-010013 EMPLOYEE BENEFITS ALLOCATION 65,987 61,877
11-3-724001-010016 OVERTIME 1,500 1,500
11-3-724001-030001 MATERIALS ITC 26,165 26,165
11-3-724001-040001 CONTRACTED SERVICES ITC 6,800 4,000
11-3-724001-050001 RENTS AND FINANCIAL EXPENSES I 5,500 4,000
Total EXPENSE 381,305 357,803
4-->REVENUE
11-4-724001-650002 ONTARIO UNCONDITIONAL GRANTS -50,000 -50,000
11-4-724001-710000 USER FEES -240,000 -191,997
11-4-724001-770000 SALES -700 -700
11-4-724001-770001 SPECIAL EVENTS/FUNDRAISING -4,000 -500
Total REVENUE -294,700 -243,197
OLDER ADULT (60+) PROGRAMS Surplus/Deficit 86,605 114,606
Total CITY OPERATING FUND 86,605 114,606
153
Page 292 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:06 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724002-??????To :11-4-724002-??????
2025 2024
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 331,004 301,984
11-3-724002-010013 EMPLOYEE BENEFITS ALLOCATION 91,854 85,152
11-3-724002-010016 OVERTIME 1,000 1,000
11-3-724002-030000 MATERIALS ITC 10,000 9,000
11-3-724002-040000 CONTRACTED SERVICES ITC 72,000 32,000
11-3-724002-050000 RENTS AND FINANCIAL EXPENSES 4,700 0
11-3-724002-090002 INTERDEPARTMENTAL TRANSFERS -13,700 0
Total EXPENSE 496,858 429,136
4-->REVENUE
11-4-724002-690000 RENTS -134,000 -153,000
11-4-724002-710000 USER FEES -195,000 -86,650
Total REVENUE -329,000 -239,650
MACBAIN COMMUNITY CENTRE PROGRAMMING Surplus/Defic 167,858 189,486
Total CITY OPERATING FUND 167,858 189,486
154
Page 293 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:06 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729000-??????To :11-4-729000-??????
2025 2024
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 2,050 1,850
11-3-729000-040006 FEES FOR SERVICE 211,149 211,149
11-3-729000-050000 RENTS AND FINANCIAL EXPENSES 135,000 105,000
11-3-729000-090002 INTERDEPARTMENTAL TRANSFERS -150 0
Total EXPENSE 348,049 317,999
4-->REVENUE
11-4-729000-780003 FROM SPECIAL PURPOSE RESERVES -50,000 0
Total REVENUE -50,000 0
OTHER RECREATION PROGRAMS Surplus/Deficit 298,049 317,999
Total CITY OPERATING FUND 298,049 317,999
155
Page 294 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:07 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729006-??????To :11-4-729006-??????
2025 2024
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 5,400
Total EXPENSE 5,400 5,400
4-->REVENUE
11-4-729006-760000 DONATIONS -625 -400
Total REVENUE -625 -400
SPORTS WALL OF FAME Surplus/Deficit 4,775 5,000
Total CITY OPERATING FUND 4,775 5,000
156
Page 295 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:07 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729013-??????To :11-4-729013-??????
2025 2024
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 3,733 3,672
11-3-729013-010013 EMPLOYEE BENEFITS ALLOCATION 159 157
11-3-729013-030000 MATERIALS 108,500 108,500
11-3-729013-040000 CONTRACTED SERVICES 245,000 0
Total EXPENSE 357,392 112,329
4-->REVENUE
11-4-729013-650003 FEDERAL CONDITIONAL GRANTS -20,000 -20,000
11-4-729013-760000 DONATIONS -7,500 -7,500
11-4-729013-780003 FROM SPECIAL PURPOSE RESERVES -245,000 0
11-4-729013-790000 OTHER REVENUE -1,000 -6,000
Total REVENUE -273,500 -33,500
SPECIAL EVENTS Surplus/Deficit 83,892 78,829
Total CITY OPERATING FUND 83,892 78,829
157
Page 296 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:08 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-729014-??????To :11-4-729014-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
729014-->CAMP PROGRAMMING
3-->EXPENSE
11-3-729014-010000 LABOUR 45,588 0
11-3-729014-010013 EMPLOYEE BENEFITS ALLOCATION 4,232 0
11-3-729014-030001 MATERIALS ITC 3,000 0
Total EXPENSE 52,820 0
4-->REVENUE
11-4-729014-710000 USER FEES -67,900 0
Total REVENUE -67,900 0
CAMP PROGRAMMING Surplus/Deficit -15,080 0
Total CITY OPERATING FUND -15,080 0
158
Page 297 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:08 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-761000-??????To :11-4-761000-??????
2025 2024
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 280,108 336,115
11-3-761000-010013 EMPLOYEE BENEFITS ALLOCATION 82,014 105,180
11-3-761000-010016 OVERTIME 2,500 2,500
11-3-761000-030000 MATERIALS 8,400 8,400
11-3-761000-030005 PROFESSIONAL DEVELOPMENT 2,000 2,000
11-3-761000-030017 INSURANCE PREMIUMS AND SETTLEM 963 1,010
11-3-761000-030018 CONFERENCES/CONVENTIONS 14,400 14,400
11-3-761000-030034 MEMBERSHIP/SUBSCRIPTIONS 3,500 3,500
11-3-761000-030035 OFFICE SUPPLIES 16,000 22,200
11-3-761000-030045 WSIB 27,000 12,500
11-3-761000-040000 CONTRACTED SERVICES 3,500 3,000
11-3-761000-040006 FEES FOR SERVICE 8,600 8,600
Total EXPENSE 448,985 519,405
RECREATION AND CULTURE SERVICES Surplus/Deficit 448,985 519,405
Total CITY OPERATING FUND 448,985 519,405
159
Page 298 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 4,800 0 4,800 N/A
Rents 81,565 77,681 3,884 5.0%
Miscellaneous Revenue 86,365 77,681 8,684 11.2%
TOTAL REVENUE 86,365 77,681 8,684 11.2%
Civic Facilities Summary
Increase/ (Decrease)
160
Page 299 of 430
2025 Budget to 2024 Budget Comparison
TAX SUPPORTED OPERATING FUND
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,028,993 1,002,747 26,246 2.6%
Employee Benefits Allocation 314,736 299,196 15,540 5.2%
Overtime 4,000 4,000 0 0.0%
Labour and Benefits 1,347,729 1,305,943 41,786 3.2%
Materials 117,945 112,745 5,200 4.6%
Professional Development 8,000 8,000 0 0.0%
Insurance Premiums 8,631 7,305 1,326 18.2%
Membership/Subscriptions 2,750 2,022 728 36.0%
Materials 137,326 130,072 7,254 5.6%
Electricity 227,900 217,800 10,100 4.6%
Water 30,000 28,800 1,200 4.2%
Natural Gas 99,900 92,900 7,000 7.5%
Utilities 357,800 339,500 18,300 5.4%
Contracted Services 625,803 600,208 25,595 4.3%
H&S Compliance 9,500 10,500 (1,000)(9.5%)
Snow Plowing 12,800 12,000 800 6.7%
Contracted Services 648,103 622,708 25,395 4.1%
Long Term Interest 138,627 159,839 (21,212)(13.3%)
Long Term Debt Principal 946,669 925,595 21,074 2.3%
Debt Charges 1,085,296 1,085,434 (138)(0.0%)
Internal Rent 61,314 76,976 (15,662)(20.3%)
Internal Transfers 61,314 76,976 (15,662)(20.3%)
TOTAL EXPENSES 3,637,568 3,560,633 76,935 2.2%
Surplus/(Deficit)(3,551,203)(3,482,952)68,251 2.0%
Increase/ (Decrease)
Civic Facilities Services Summary - continued
161
Page 300 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:09 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375000-??????To :11-4-375000-??????
2025 2024
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 1,028,993 1,002,747
11-3-375000-010013 EMPLOYEE BENEFITS ALLOCATION 314,736 299,196
11-3-375000-010016 OVERTIME 4,000 4,000
11-3-375000-030000 MATERIALS 38,935 39,635
11-3-375000-030005 PROFESSIONAL DEVELOPMENT 8,000 8,000
11-3-375000-030034 MEMBERSHIP / SUBSCRIPTIONS - F 2,750 2,022
11-3-375000-030045 WSIB 2,000 0
11-3-375000-090000 INTERNAL RENT 61,314 76,976
Total EXPENSE 1,460,728 1,432,576
FACILITIES SERVICES ADMIN Surplus/Deficit 1,460,728 1,432,576
Total CITY OPERATING FUND 1,460,728 1,432,576
162
Page 301 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:10 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375002-??????To :11-4-375002-??????
2025 2024
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 38,110
11-3-375002-030007 ELECTRICITY 101,100 100,200
11-3-375002-030009 WATER 15,800 16,300
11-3-375002-030011 NATURAL GAS 28,000 25,000
11-3-375002-030017 INSURANCE PREMIUMS AND SETTLEM 5,050 4,022
11-3-375002-040000 CONTRACTED SERVICES 285,853 283,738
11-3-375002-040005 H & S COMPLIANCE 3,500 3,500
11-3-375002-040007 SNOW PLOWING 6,800 6,000
Total EXPENSE 484,213 476,870
CITY HALL FACILITY Surplus/Deficit 484,213 476,870
Total CITY OPERATING FUND 484,213 476,870
163
Page 302 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:11 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375003-??????To :11-4-375003-??????
2025 2024
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 92,573 105,133
11-3-375003-030000 MATERIALS 30,900 30,000
11-3-375003-030007 ELECTRICITY 94,300 92,300
11-3-375003-030009 WATER 8,900 7,900
11-3-375003-030011 NATURAL GAS 65,900 61,900
11-3-375003-030017 INSURANCE PREMIUMS AND SETTLEM 915 817
11-3-375003-040000 CONTRACTED SERVICES 240,140 242,490
11-3-375003-040005 H & S COMPLIANCE 3,500 3,500
11-3-375003-070000 LONG TERM DEBT PRINCIPAL 534,074 521,535
Total EXPENSE 1,071,202 1,065,575
4-->REVENUE
11-4-375003-690000 RENTS -5,965 -5,681
Total REVENUE -5,965 -5,681
SERVICE CENTRE FACILITY Surplus/Deficit 1,065,237 1,059,894
Total CITY OPERATING FUND 1,065,237 1,059,894
164
Page 303 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:11 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375004-??????To :11-4-375004-??????
2025 2024
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 46,054 54,706
11-3-375004-030000 MATERIALS 8,000 5,000
11-3-375004-030007 ELECTRICITY 26,500 25,300
11-3-375004-030009 WATER 5,300 4,600
11-3-375004-030011 NATURAL GAS 6,000 6,000
11-3-375004-030017 INSURANCE PREMIUMS AND SETTLEM 2,666 2,466
11-3-375004-040000 CONTRACTED SERVICES 97,580 73,980
11-3-375004-040005 H & S COMPLIANCE 2,500 3,500
11-3-375004-040007 SNOW PLOWING 6,000 6,000
11-3-375004-070000 LONG TERM DEBT PRINCIPAL 412,595 404,060
Total EXPENSE 613,195 585,612
4-->REVENUE
11-4-375004-690000 RENTS -75,600 -72,000
Total REVENUE -75,600 -72,000
WAYNE THOMSON BUILDING Surplus/Deficit 537,595 513,612
Total CITY OPERATING FUND 537,595 513,612
165
Page 304 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:12 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-375005-??????To :11-4-375005-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
375005-->WAYNE THOMSON BUILDING EV STATIONS
3-->EXPENSE
11-3-375005-030008 ELECTRICITY ITC 6,000 0
11-3-375005-040001 CONTRACTED SERVICES ITC 2,230 0
Total EXPENSE 8,230 0
4-->REVENUE
11-4-375005-790000 OTHER REVENUE -4,800 0
Total REVENUE -4,800 0
WAYNE THOMSON BUILDING EV STATIONS Surplus/Deficit 3,430 0
Total CITY OPERATING FUND 3,430 0
166
Page 305 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Facilities Summary
Budget Budget
2025 2024 $%
REVENUES
Other Revenue 64,020 72,770 (8,750)(12.0%)
Rents 67,012 69,201 (2,189)(3.2%)
User Fees 1,695,000 1,630,000 65,000 4.0%
Miscellaneous Revenue 1,826,032 1,771,971 54,061 3.1%
From Development Charges 986,242 987,434 (1,192)(0.1%)
Internal Transfers 986,242 987,434 (1,192)(0.1%)
TOTAL REVENUE 2,812,274 2,759,405 52,869 1.9%
Increase/ (Decrease)
167
Page 306 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Recreation Facilities Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 2,376,879 2,340,660 36,219 1.5%
Employee Benefits Allocation 746,873 714,141 32,732 4.6%
Overtime 95,000 95,000 0 0.0%
Labour and Benefits 3,218,752 3,149,801 68,951 2.2%
Materials 242,752 231,387 11,365 4.9%
Professional Development 5,500 10,000 (4,500)(45.0%)
Advertising 3,000 3,000 0 0.0%
Insurance Premiums 322,783 304,607 18,176 6.0%
Office Supplies 2,000 2,000 0 0.0%
Materials 576,035 550,994 25,041 4.5%
Electricity 1,155,600 1,116,100 39,500 3.5%
Water 283,000 286,400 (3,400)(1.2%)
Natural Gas 348,800 334,400 14,400 4.3%
Utilities 1,787,400 1,736,900 50,500 2.9%
Contracted Services 678,907 672,794 6,113 0.9%
H&S Compliance 8,500 9,000 (500)(5.6%)
Snow Plowing 123,500 121,500 2,000 1.6%
Contracted Services 810,907 803,294 7,613 0.9%
Rents and Financial Expenses 18,400 25,600 (7,200)(28.1%)
Long Term Interest 1,160,996 1,255,936 (94,940)(7.6%)
Long Term Debt Principal 1,881,685 1,790,054 91,631 5.1%
Debt Charges 3,042,681 3,045,990 (3,309)(0.1%)
Internal Rent 249,367 229,108 20,259 8.8%
Interdepartmental Transfers (27,250)0 (27,250)N/A
Internal Transfers 222,117 229,108 (6,991)(3.1%)
TOTAL EXPENSES 9,676,292 9,541,687 134,605 1.4%
Surplus/(Deficit)(6,864,018)(6,782,282)81,736 1.2%
Increase/ (Decrease)
168
Page 307 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:12 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732003-??????To :11-4-732003-??????
2025 2024
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 162,283 158,031
11-3-732003-010013 EMPLOYEE BENEFITS ALLOCATION 43,396 40,044
11-3-732003-010016 OVERTIME 15,000 15,000
11-3-732003-030001 MATERIALS ITC 17,465 17,465
11-3-732003-030017 INSURANCE PREMIUMS AND SETTLEM 36,741 36,794
11-3-732003-040001 CONTRACTED SERVICES ITC 18,300 13,800
11-3-732003-050001 RENTS AND FINANCIAL EXPENSES I 1,200 1,200
11-3-732003-090000 INTERNAL RENT 20,336 20,336
11-3-732003-090002 INTERDEPARTMENTAL TRANSFERS -12,700 0
Total EXPENSE 302,021 302,670
4-->REVENUE
11-4-732003-710000 USER FEES -200,000 -200,000
Total REVENUE -200,000 -200,000
CHIPPAWA ARENA Surplus/Deficit 102,021 102,670
Total CITY OPERATING FUND 102,021 102,670
169
Page 308 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:13 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732004-??????To :11-4-732004-??????
2025 2024
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 1,681,964 1,660,448
11-3-732004-010013 EMPLOYEE BENEFITS ALLOCATION 523,472 502,348
11-3-732004-010016 OVERTIME 64,000 64,000
11-3-732004-030001 MATERIALS ITC 95,000 95,000
11-3-732004-030005 PROFESSIONAL DEVELOPMENT 3,500 8,000
11-3-732004-030015 ADVERTISING 3,000 3,000
11-3-732004-030017 INSURANCE PREMIUMS AND SETTLEM 185,090 191,611
11-3-732004-030035 OFFICE SUPPLIES 2,000 2,000
11-3-732004-040001 CONTRACTED SERVICES ITC 83,700 82,200
11-3-732004-050001 RENTS AND FINANCIAL EXPENSES I 15,600 23,000
11-3-732004-090000 INTERNAL RENT 217,012 208,556
11-3-732004-090002 INTERDEPARTMENTAL TRANSFERS -14,550 0
Total EXPENSE 2,859,788 2,840,163
4-->REVENUE
11-4-732004-690000 RENTS -29,628 -29,628
11-4-732004-710000 USER FEES -1,495,000 -1,430,000
11-4-732004-790000 OTHER REVENUE -57,000 -65,750
Total REVENUE -1,581,628 -1,525,378
GALE CENTRE Surplus/Deficit 1,278,160 1,314,785
Total CITY OPERATING FUND 1,278,160 1,314,785
170
Page 309 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:13 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732013-??????To :11-4-732013-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
732013-->CHIPPAWA ARENA MAINTENANCE
3-->EXPENSE
11-3-732013-030001 MATERIALS ITC 10,000 10,275
11-3-732013-030008 ELECTRICITY ITC 58,400 55,600
11-3-732013-030010 WATER ITC 16,100 15,300
11-3-732013-030012 NATURAL GAS ITC 23,800 23,800
11-3-732013-040001 CONTRACTED SERVICES ITC 55,025 54,520
11-3-732013-040005 H & S COMPLIANCE 3,500 1,000
11-3-732013-040007 SNOW PLOWING 12,000 10,000
Total EXPENSE 178,825 170,495
CHIPPAWA ARENA MAINTENANCE Surplus/Deficit 178,825 170,495
Total CITY OPERATING FUND 178,825 170,495
171
Page 310 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:14 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-732014-??????To :11-4-732014-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
732014-->GALE CENTRE MAINTENANCE
3-->EXPENSE
11-3-732014-020000 LONG TERM INTEREST 1,095,094 1,141,476
11-3-732014-030001 MATERIALS ITC 5,000 4,000
11-3-732014-030008 ELECTRICITY ITC 729,300 700,000
11-3-732014-030010 WATER ITC 61,300 57,000
11-3-732014-030012 NATURAL GAS ITC 226,500 222,400
11-3-732014-040001 CONTRACTED SERVICES ITC 179,930 174,030
11-3-732014-040007 SNOW PLOWING 60,000 60,000
11-3-732014-070000 LONG TERM DEBT PRINCIPAL 961,346 917,080
Total EXPENSE 3,318,470 3,275,986
GALE CENTRE MAINTENANCE Surplus/Deficit 3,318,470 3,275,986
Total CITY OPERATING FUND 3,318,470 3,275,986
172
Page 311 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:15 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-733000-??????To :11-4-733000-??????
2025 2024
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 102,274 99,964
11-3-733000-010013 EMPLOYEE BENEFITS ALLOCATION 33,946 32,056
11-3-733000-010016 OVERTIME 4,000 4,000
11-3-733000-030001 MATERIALS ITC 38,000 32,000
11-3-733000-030017 INSURANCE PREMIUMS AND SETTLEM 14,865 14,349
11-3-733000-040005 H & S COMPLIANCE 1,000 1,000
Total EXPENSE 194,085 183,369
POOLS MAINTENANCE SERVICES OUTDOOR Surplus/Deficit 194,085 183,369
Total CITY OPERATING FUND 194,085 183,369
173
Page 312 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:15 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-733001-??????To :11-4-733001-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
733001-->POOLS MAINTENANCE FACILITIES
3-->EXPENSE
11-3-733001-030001 MATERIALS ITC 4,800 3,000
11-3-733001-030008 ELECTRICITY ITC 25,300 19,100
11-3-733001-030010 WATER ITC 103,400 108,500
11-3-733001-030012 NATURAL GAS ITC 1,300 1,200
11-3-733001-040001 CONTRACTED SERVICES ITC 55,750 55,750
Total EXPENSE 190,550 187,550
POOLS MAINTENANCE FACILITIES Surplus/Deficit 190,550 187,550
Total CITY OPERATING FUND 190,550 187,550
174
Page 313 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:16 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734002-??????To :11-4-734002-??????
2025 2024
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 430,358 422,217
11-3-734002-010013 EMPLOYEE BENEFITS ALLOCATION 146,059 139,693
11-3-734002-010016 OVERTIME 12,000 12,000
11-3-734002-020000 LONG TERM INTEREST 65,902 114,460
11-3-734002-030000 MATERIALS 66,987 62,647
11-3-734002-030005 PROFESSIONAL DEVELOPMENT 2,000 2,000
11-3-734002-030007 ELECTRICITY 340,000 331,000
11-3-734002-030009 WATER 102,000 105,000
11-3-734002-030011 NATURAL GAS 90,000 80,000
11-3-734002-030017 INSURANCE PREMIUMS AND SETTLEM 54,011 50,198
11-3-734002-040000 CONTRACTED SERVICES 262,052 261,984
11-3-734002-040007 SNOW PLOWING 51,500 51,500
11-3-734002-050000 RENTS AND FINANCIAL EXPENSES 1,600 1,400
11-3-734002-070000 LONG TERM DEBT PRINCIPAL 920,339 872,974
Total EXPENSE 2,544,808 2,507,073
4-->REVENUE
11-4-734002-690000 RENTS -37,384 -39,573
11-4-734002-780009 FROM DEVELOPMENT CHARGE RSV FU -986,242 -987,434
11-4-734002-790000 OTHER REVENUE -7,020 -7,020
Total REVENUE -1,030,646 -1,034,027
MACBAIN COMMUNITY CENTRE MAINT SERVICES Surplus/De 1,514,162 1,473,046
Total CITY OPERATING FUND 1,514,162 1,473,046
175
Page 314 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:16 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-739000-??????To :11-4-739000-??????
2025 2024
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 5,500 7,000
11-3-739000-030007 ELECTRICITY 2,600 10,400
11-3-739000-030009 WATER 200 600
11-3-739000-030011 NATURAL GAS 7,200 7,000
11-3-739000-030017 INSURANCE PREMIUMS AND SETTLEM 32,076 11,655
11-3-739000-040000 CONTRACTED SERVICES 24,150 30,510
11-3-739000-040005 H & S COMPLIANCE 4,000 7,000
11-3-739000-090000 INTERNAL RENT 12,019 216
Total EXPENSE 87,745 74,381
OTHER RECREATION FACILITIES SERVICES Surplus/Defic 87,745 74,381
Total CITY OPERATING FUND 87,745 74,381
176
Page 315 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Museum and Culture Services Summary
Budget Budget
2025 2024 $%
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%
Other Revenue 4,800 0 4,800 N/A
Rents 84,420 63,050 21,370 33.9%
Sales 39,000 104,000 (65,000)(62.5%)
User Fees 105,400 124,850 (19,450)(15.6%)
Miscellaneous Revenue 234,620 292,900 (58,280)(19.9%)
TOTAL REVENUE 271,282 329,562 (58,280)(17.7%)
Increase/ (Decrease)
177
Page 316 of 430
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Museum and Culture Services Summary - continued
Budget Budget
2025 2024 $%
EXPENSES
Labour 1,167,569 1,100,876 66,693 6.1%
Employee Benefits Allocation 323,249 303,584 19,665 6.5%
Overtime 8,000 11,000 (3,000)(27.3%)
Labour and Benefits 1,498,818 1,415,460 83,358 5.9%
Materials 302,875 339,225 (36,350)(10.7%)
Professional Development 1,900 3,000 (1,100)(36.7%)
Advertising 0 2,500 (2,500)(100.0%)
Insurance Premiums 25,441 27,757 (2,316)(8.3%)
Conferences/Conventions 6,150 6,150 0 0.0%
Goods for Resale 24,000 58,000 (34,000)(58.6%)
Membership/Subscriptions 10,413 4,178 6,235 149.2%
Office Supplies 12,450 11,250 1,200 10.7%
Materials 383,229 452,060 (68,831)(15.2%)
Electricity 111,000 103,700 7,300 7.0%
Water 21,400 20,100 1,300 6.5%
Natural Gas 55,600 49,800 5,800 11.6%
Utilities 188,000 173,600 14,400 8.3%
Contracted Services 303,430 280,525 22,905 8.2%
Fees for Service 28,375 28,375 0 0.0%
H&S Compliance 19,250 15,750 3,500 22.2%
Snow Plowing 27,100 25,180 1,920 7.6%
Contracted Services 378,155 349,830 28,325 8.1%
Rents and Financial Expenses 4,700 5,300 (600)(11.3%)
Long Term Interest 217,189 228,455 (11,266)(4.9%)
Long Term Debt Principal 509,882 498,786 11,096 2.2%
Debt Charges 727,071 727,241 (170)(0.0%)
TOTAL EXPENSES 3,179,973 3,123,491 56,482 1.8%
Surplus/(Deficit)(2,908,691)(2,793,929)114,762 4.1%
Increase/ (Decrease)
178
Page 317 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:17 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-724004-??????To :11-4-724004-??????
2025 2024
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 424,170 381,964
11-3-724004-010013 EMPLOYEE BENEFITS ALLOCATION 103,339 95,071
11-3-724004-010016 OVERTIME 3,000 6,000
11-3-724004-030001 MATERIALS ITC 141,900 178,900
11-3-724004-030005 PROFESSIONAL DEVELOPMENT 500 500
11-3-724004-030017 INSURANCE PREMIUMS AND SETTLEM 1,920 2,760
11-3-724004-030018 CONFERENCES/CONVENTIONS 1,500 1,500
11-3-724004-030027 GOODS FOR RESALE 15,000 49,000
11-3-724004-030034 MEMBERSHIP / SUBSCRIPTIONS 3,000 0
11-3-724004-040001 CONTRACTED SERVICES ITC 38,600 53,350
11-3-724004-040006 FEES FOR SERVICE 28,375 28,375
11-3-724004-050001 RENTS AND FINANCIAL EXPENSES I 2,700 4,000
Total EXPENSE 764,004 801,420
4-->REVENUE
11-4-724004-690000 RENTS -59,220 -58,050
11-4-724004-710000 USER FEES -55,000 -74,450
11-4-724004-770000 SALES -25,000 -90,000
Total REVENUE -139,220 -222,500
NIAGARA FALLS EXCHANGE PROGRAMMING Surplus/Deficit 624,784 578,920
Total CITY OPERATING FUND 624,784 578,920
179
Page 318 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:18 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734003-??????To :11-4-734003-??????
2025 2024
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 63,086 61,755
11-3-734003-010013 EMPLOYEE BENEFITS ALLOCATION 22,613 21,569
11-3-734003-020000 LONG TERM INTEREST 217,189 228,455
11-3-734003-030001 MATERIALS ITC 28,100 33,350
11-3-734003-030005 PROFESSIONAL DEVELOPMENT 500 500
11-3-734003-030008 ELECTRICITY ITC 32,500 32,000
11-3-734003-030010 WATER ITC 9,600 9,600
11-3-734003-030012 NATURAL GAS ITC 24,000 18,800
11-3-734003-030017 INSURANCE PREMIUMS AND SETTLEM 11,614 15,000
11-3-734003-040001 CONTRACTED SERVICES ITC 104,320 81,070
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 509,882 498,786
Total EXPENSE 1,040,154 1,017,635
4-->REVENUE
11-4-734003-690000 RENTS -19,200 0
Total REVENUE -19,200 0
NIAGARA FALLS EXCHANGE MAINT SERVICES Surplus/Defi 1,020,954 1,017,635
Total CITY OPERATING FUND 1,020,954 1,017,635
180
Page 319 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:18 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-734004-??????To :11-4-734004-??????
2025 2024
Account Code Account Description FINAL BUDGET
- BUDGET
VALUES
FINAL BUDGET
- BUDGET
VALUES
11-->CITY OPERATING FUND
734004-->NIAGARA FALLS EXCHANGE EV STATIONS
3-->EXPENSE
11-3-734004-030008 ELECTRICITY ITC 6,000 0
11-3-734004-040001 CONTRACTED SERVICES ITC 2,250 0
Total EXPENSE 8,250 0
4-->REVENUE
11-4-734004-790000 OTHER REVENUE -4,800 0
Total REVENUE -4,800 0
NIAGARA FALLS EXCHANGE EV STATIONS Surplus/Deficit 3,450 0
Total CITY OPERATING FUND 3,450 0
181
Page 320 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:19 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752000-??????To :11-4-752000-??????
2025 2024
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 63,086 61,755
11-3-752000-010013 EMPLOYEE BENEFITS ALLOCATION 22,613 21,569
11-3-752000-030001 MATERIALS ITC 10,500 10,500
11-3-752000-030008 ELECTRICITY ITC 66,800 68,200
11-3-752000-030010 WATER ITC 9,600 8,800
11-3-752000-030012 NATURAL GAS ITC 20,900 20,300
11-3-752000-030017 INSURANCE PREMIUMS AND SETTLEM 11,907 9,997
11-3-752000-040001 CONTRACTED SERVICES ITC 141,800 134,095
11-3-752000-040005 H & S COMPLIANCE 14,000 10,500
11-3-752000-040007 SNOW PLOWING 5,600 4,000
Total EXPENSE 366,806 349,716
MUSEUMS FACILITY MAINTENANCE Surplus/Deficit 366,806 349,716
Total CITY OPERATING FUND 366,806 349,716
182
Page 321 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:19 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752001-??????To :11-4-752001-??????
2025 2024
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 617,227 595,402
11-3-752001-010013 EMPLOYEE BENEFITS ALLOCATION 174,684 165,375
11-3-752001-010016 OVERTIME 5,000 5,000
11-3-752001-030001 MATERIALS ITC 116,900 111,000
11-3-752001-030005 PROFESSIONAL DEVELOPMENT 900 2,000
11-3-752001-030015 ADVERTISING 0 2,500
11-3-752001-030018 CONFERENCES/CONVENTIONS 4,650 4,650
11-3-752001-030027 GOODS FOR RESALE 9,000 9,000
11-3-752001-030034 MEMBERSHIP/SUBSCRIPTIONS 7,413 4,178
11-3-752001-030035 OFFICE SUPPLIES 12,450 11,250
11-3-752001-050001 RENTS AND FINANCIAL EXPENSES I 2,000 1,300
Total EXPENSE 950,224 911,655
4-->REVENUE
11-4-752001-650001 ONTARIO CONDITIONAL GRANTS -36,662 -36,662
11-4-752001-690000 RENTS -6,000 -5,000
11-4-752001-710000 USER FEES -50,400 -50,400
11-4-752001-760000 DONATIONS -1,000 -1,000
11-4-752001-770000 SALES -14,000 -14,000
Total REVENUE -108,062 -107,062
MUSEUMS SERVICES PROGRAMMING Surplus/Deficit 842,162 804,593
Total CITY OPERATING FUND 842,162 804,593
183
Page 322 of 430
GL5280 Page :1CITY OF NIAGARA FALLS Date :Jan 01, 2025 Time :1:20 pmBudget Report By Function
From Category :100000 To Category :823021
Account Code :11-3-752002-??????To :11-4-752002-??????
2025 2024
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 5,700 3,500
11-3-752002-030010 WATER ITC 2,200 1,700
11-3-752002-030012 NATURAL GAS ITC 10,700 10,700
11-3-752002-040001 CONTRACTED SERVICES ITC 16,460 12,010
11-3-752002-040005 H & S COMPLIANCE 3,500 3,500
11-3-752002-040007 SNOW PLOWING 6,500 6,180
Total EXPENSE 50,535 43,065
NIAGARA FALLS ARMOURY Surplus/Deficit 50,535 43,065
Total CITY OPERATING FUND 50,535 43,065
184
Page 323 of 430
JANUARY 21, 2025
MAYOR’S PROPOSED2025 Tax Levy Supported Budget
Page 324 of 430
2
Budget Guidance
Staff was given the following guidance in August
2024 via report F-2024-28 “2025 Preliminary Budget
Projection” that was carried with Councillor Lococo
opposed and Councillors Baldinelli, Campbell,
Strange and Thomson absent from the vote:
•THAT Council DIRECT staff to prepare budget
options ranging from a 3.0% to 4.5% operating
increase and a 1.0% capital levy increase during
the 2025 budget process.2025 Tax Levy Supported BudgetPage 325 of 430
3
Mayoral Directive
2025 Tax Levy Supported BudgetOn September 10, 2024 the Mayor issued a
directive to staff (MD-2024-13).
The Mayor directed the CAO and Treasurer to:
•Prepare Draft 2025 Tax Levy Supported Budget
•Provide periodic updates to keep the Mayor
informed on the 2025 Draft Budget
•Provide the Draft Budget to Council and the
Public in January 2025
Page 326 of 430
4
Tax Levy Budget Key Dates
2025 Tax Levy Supported BudgetJuly 12
Tax Levy Budget Kick-Off
July 13 to Dec 2
•Departments preparing budget
submissions
•Finance Analyst reviews; and
•Departmental meetings with Finance
Jan 3
Staff Proposed
Budget Book
Shared with Council
Jan 6
Staff Proposed Budget Book and Variance Report
Released to
Public
Jan 13
Council
Q&A Session
Jan
15
Mayor’s Budget added to the Agenda
January 21, 2025
2025 Mayor’s Proposed Tax Levy-Supported Budget Presented to Council
Page 327 of 430
52025 Tax Levy Supported Budget4.5% Operating + 1.0% Capital | Mayor’s Proposed Tax Levy Increase
Revised Budget after Mayor recommended adjustments
7.1% Operating + 1.0% Capital | Staff Prepared Tax Levy Increase
Revised Budget after staff recommended adjustments and corrections
7.6% Operating + 1.0% Capital | Tax Levy Increase Before Budget Mitigation
2025 Budget starting point after staff deliberation
2025 Budget Overview
Page 328 of 430
6
2025 Budget Overview
The Mayor’s Proposed Budget includes an operating tax levy
increase of $4,100,031 (4.50%) which can be broken down
further as follows:
0.09% or $81,351
2023 Council deferred item – defer 5% of 2023 fleet
replacement reserve increase
0.04% or $34,301
2024 Council deferred item – defer 100% of 2024 fleet
replacement reserve increase
4.37% or $3,984,379
2025 departmental increases net of revenue increases2025 Tax Levy Supported BudgetPage 329 of 430
+ 0.5%+ 1.0%
or $910,256
Proposed Capital Levy
2025 Tax Levy Supported BudgetThe Mayor’s Proposed Budget includes a capital levy increase of $910,256 (1.00%)
that will be dedicated to roads.
In 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. Adding 1.5% to the Capital Levy will
replenish the reserve used for the City’s up-front contribution within 20 years.
The Mayor is recommending that 1.0% of the 1.5% staff request be phased in this year for 2025 with the remaining 0.5% to be phased in by 2026.
7
2026 Capital Levy
3.0%
Existing Capital Levy
1.5% ($1.37m)
2025 Capital Levy
2.5% ($2.28m)Page 330 of 430
Consumer Price
Index rose 3.9% in
2024.
3.9% (2023)
6.8% (2022)
3.4% (2021)
Annual InflationDeferred Items Cyber Security & Software
Service Level Increase –
City Clean Up
In 2023 Council deferred
5% of the fleet increase
and in 2024 Council
deferred 100% of the
fleet replacement
increase equal to a 0.8%
tax levy impact
Investing in new staff
in MW and Municipal
Enforcement to
address the issue of
overall appearance and
cleanliness of City
areas in relation to
homelessness, mental
health & addiction
Initiatives to enhance
Cyber Security and
invest in “Software as
a Service” SAS
82025 Tax Levy Supported Budget2025 Budget Highlights
Page 331 of 430
Cyber Security and Software
2025 Tax Levy Supported BudgetInitiatives to enhance Cyber Security and invest in “Software as a Service” SAAS
Software as a Service
Industry trend among major software vendors is to move to a SAAS model which offers the following attributes:
•More secure and convenient
•Changes from a one-time purchase model (higher capital costs) to a monthly licensing model (higher and continued operating costs)
•Results in an overall increase in the annual costs of software
Cyber Security
The rapid increase of cyber threats has necessitated an increased investment in cyber security in every industry. The requirement from insurance providers has also
mandated that we need to meet increasingly higher targets in protecting our data.
9Page 332 of 430
10
City Clean Up
SERVICE LEVEL INCREASE
Page 333 of 430
112025 Tax Levy Supported BudgetPage 334 of 430
122025 Tax Levy Supported BudgetPage 335 of 430
132025 Tax Levy Supported BudgetService Level Increase –
Municipal Enforcement
Approved three (3) new Full Time
Equivalent (FTE) positions to be funded
25% by Parking and 75% by the Tax Levy
Supported Budget as follows:
1.Municipal Enforcement/Parking Supervisor
2.Junior Municipal Enforcement Officer
3.Junior Municipal Enforcement Officer
City Clean Up
Page 336 of 430
142025 Tax Levy Supported BudgetCity Clean Up
Service Level Increase –
Municipal Enforcement
Offsetting the increased costs for the new
Enforcement positions approved is:
1.Removal of Contract Municipal Enforcement
Officer position
2.$80,000 funding from Municipal
Accommodation Tax (MAT)
Net of the offsetting funding above, the new Enforcement
positions create an impact of $51,000 in labour and
benefits added to the Tax Levy Budget.Page 337 of 430
2025 Tax Levy Supported BudgetCity Clean Up
Resident social media comments and video
“I'm getting really sick and tired of seeing this s*** on a daily basis in a
city where tourism is boasted (and taxed out the wazoo).
This is Main Street in Niagara Falls. And to be honest, this isn't the worst
I've seen.
Ask yourself how you'd feel knowing you can't take your kids or animals
for a walk because they may step on needles and crack/meth pipes.
Ask yourself if you'd like this in YOUR front yard.
Because for a lot of us, this IS our front yard. These are our homes. We
live here. The answer is not moving somewhere else so I don't want to
see that as a solution being suggested. That's not an answer. That would
just make us part of the problem.
It's getting disgusting. And I've yet to see, in the 2 years I've lived in this
particular neighbourhood, any effort to help clean this up and FIX the
issues.”
15Page 338 of 430
2025 Tax Levy Supported BudgetCity Clean Up
Service Level Increase – Municipal Works
Request for 476 weeks in increased service as follows:
1.3.00 x Seasonal Labourer extension from 30 weeks to 52 weeks
(increase of 66 weeks total)
2.33.00 x Seasonal Labourer extension from 30 weeks to 35 weeks
(increase of 165 weeks total)
3.Rapid Response Team – 3.00 x Truck 1/Labourer for 35 weeks
(increase of 105 weeks total)
4.Maintenance Beat Crew – 4.00 x Truck 1/Labourer for 35 weeks
(increase of 140 weeks total)
16Page 339 of 430
2025 Tax Levy Supported BudgetCity Clean Up
Service Level Increase – Municipal Works
Offsetting the increased costs for the new Municipal Works
positions approved is:
1.$300,000 funding from Municipal Accommodation Tax (MAT)
Net of the offsetting funding above, the new Municipal Works
positions highlighted in the previous slide create an impact of
$385,000 in labour and benefits added to the Tax Levy Budget.
17Page 340 of 430
2025 Tax Levy Supported Budget2025 High Level Budget Summary
Costs exceed
revenues by
$4,100,000
resulting in a
proposed
increase to the
tax levy of
$4,100,031 or
4.5%
REVENUE$3,900,000 COSTS$8,000,000
18Page 341 of 430
2025 Tax Levy Supported BudgetOLG Funds Quick Facts
OLG contribution agreement effective April 1, 2013
Council adopted five key areas of expenditure that funds should be used for. These include:
1.Property Tax Relief
2.Capital Asset and Strategic Initiatives
3.Economic Development Initiatives
4.Social Service Initiatives (previously Future NF Hospital 2013-2022)
5.Niagara Regional Police (NRP) Fallsview Casino District Unit Funding
Agreement can be terminated with 30 days notice.
Spending allocations approved by Council and reported annually
https://niagarafalls.ca/city-hall/finance/olg-funding/default.aspx
Proposed tax subsidy for 2025 $5,000,000 (5.5% levy impact)
19Page 342 of 430
2025 Tax Levy Supported BudgetOLG Funds Quick Facts
Previous tax subsidies
•2023 – 2024: $5,090,000 tax
subsidy (5.6%)
•2022: $5,493,314 (6.0%)
•2021: $5,895,000 (6.5%)
•2014 – 2020: $5,895,000 (6.5%)
Prior to 2014 under the old agreement
the City historically received $3,000,000
from the Casino which was used entirely
for tax subsidy.
Council direction February 9, 2021 – carried unanimously
That Council redefined the OLG priorities to
exclude property tax relief and commit to a
strategy of reducing the OLG tax subsidy by 50%
of the new Taxation growth per year beginning in
2022 with those funds to be converted to future
capital investments;
Alternative Staff Proposal
Continue to reduce the OLG property tax relief
subsidy ($5,000,000) at a slower pace than 50%
growth until such time as the subsidy reaches
the historical $3,000,000 subsidy and accept the
risk of leaving a $3M (3.3%) subsidy in the levy.
20Page 343 of 430
21
Market Value
Refers to the amount a property
would likely sell for on the open
market, assuming a willing buyer
and seller and no unusual
characteristics.
•Determined by recent sales of
comparable properties in the area
•Reflects current market conditions
•Can fluctuate based on economic
factors, neighbourhood
developments, and market trends.
Assessed Value
The value assigned to a property
by the Municipal Property
Assessment Corporation (MPAC)
in Ontario for taxation purposes.
•Calculated using a property’s
estimated market value as of a specific
valuation date (January 1, 2016)
•Considers property details such as
size, location, age and improvements
•Used to calculate property taxes,
which are determined by multiplying
the assessment value by the tax rate2025 Tax Levy Supported BudgetMarket Value vs. Assessed Value
Page 344 of 430
22
Residential Assessed Value # of dwellings % of total
$180,000 and lower 6,725 21.6%
$180,001 to $280,000 13,141 42.2%
$280,001 to $400,000 6,973 22.4%
$400,001 to $499,999 2,611 8.4%
$500,000 and higher 1,666 5.4%
Total 31,116 100.0%
Residential Dwellings2025 Tax Levy Supported Budget86.2%
residential
dwellings assessed
at $400,000
and lower
Assessd Value Breakdown
63.8%
residential
dwellings assessed
at $280,000
and lower
Page 345 of 430
Residential Assessed Value
Operating Increase Capital Increase Total Increase
4.5%1.0%5.5%
$100,000 $26.62/year
$2.22/month
$5.76/year
$0.48/month
$32.38/year
$2.70/month
232025 Tax Levy Supported BudgetSt. Clair AvenuePark Street
Tax Levy Increase Examples
Page 346 of 430
242025 Tax Levy Supported BudgetWilinger StreetTopaz Crescent
Residential
Assessed Value
Operating
Increase
Capital
Increase Total Increase
4.5%1.0%5.5%
$280,000 $74.54/year
$6.21/month
$16.13/year
$1.34/month
$90.67/year
$7.56/month
Tax Levy Increase Examples
Page 347 of 430
252025 Tax Levy Supported BudgetSt. Michael AvenueCathedral Drive
Residential
Assessed Value
Operating Increase Capital Increase Total Increase
4.5%1.0%5.5%
$500,000 $133.10/year
$11.09/month
$28.81/year
$2.40/month
$161.91/year
$13.49/month
Tax Levy Increase Examples
Page 348 of 430
2024
Current Tax Breakdown
2025
Proposed Tax BreakdownMayor’s Proposed Budget Impact
Levy Annual
City – General $1,577
City – Urban $57
City – Capital $24
Region – General $1,865
Region – Waste $163
Region – Transit $289
Education $428
Total $4,403
Annual Monthly
$68.40 $5.70
$1.61 $0.13
$19.74 $1.65
$173.02 $14.41
$1.07 $0.09
$11.61 $0.97
$0 $0.00
$275.45 $22.95
Levy Annual
City – General $1,645
City – Urban $59
City – Capital $44
Region – General $2,038
Region – Waste $164
Region – Transit $230
Education $428
Total $4,6792025 Tax Levy Supported BudgetTax Bill Example ($280,000 Assessment)
26Page 349 of 430
27
2025 =
2.1% City Impact
4.2% Region Impact
0.0% Education Impact
Total Tax Bill Increase
$275.45* or 6.3%
9.3% General Levy
0.7% Waste Levy
4.0% Transit Levy
4.5% Tax Levy
1.0% Capital Levy*For a house assessed at $280,000
67% Region
$185.70 Annually
$15.47 Monthly
Overall increase 8.0%
33% City
$89.75 Annually
$7.48 Monthly
Overall increase 5.5%
2025 Tax Increase ($280,000 Assessment)2025 Tax Levy Supported BudgetPage 350 of 430
2025 Tax Levy Supported BudgetWhere are we in the Region?
28
Municipality 2024 Municipal Levy 2024 Total Tax Bill
1. Port Colborne $3,202 $5,707
2. Wainfleet $2,323 $4,854
3. Welland $2,244 $5,051
4. Fort Erie $2,071 $4,764
5. Thorold $1,964 $4,601
6. St. Catharines $1,886 $4,710
7. Niagara Falls $1,748 $4,679
8. Pelham $1,706 $4,226
9. Lincoln $1,506 $4,036
10. West Lincoln $1,269 $3,770
11. Grimsby $1,104 $3,627
12. Niagara on the Lake $795 $3,216
Average $1,818 $4,437
*For a house assessed at $280,000Page 351 of 430
29
Where are we in the Region? A different perspective2025 Tax Levy Supported BudgetIf we look at the tax level for the average house in each
municipality – We are near the bottom in Niagara, well below
(16.8% below) the average in the Region.
Municipality CVA Average City Tax Bill
Niagara Region Avg $333,666 $1,963
Niagara Falls $283,758 $1,680
Highest tax $318,887 $2,645
Lowest tax $543,320 $1,543
When looking at our tax rates either based on the same value
house in each community or based on the average house in each
community – the City of Niagara Falls provides great value.
CVA – Current Value AssessmentPage 352 of 430
30
Thank you
QUESTIONS?Page 353 of 430
Amendments:
1) Reduce the tax levy for Social Services grants which is currently not being paid to any
agency by $100,000.
2) Decrease funding to Boys and Girls Club by $20,000.
3) Increase the MAT tax use by $120,000 for clean up services. Direct staff to work with BIAs
to coordinate cleanups to maximize efficiency and effectiveness.
4) Reduce the operating hours of the museum by 10%. Currently we spend more than $1
million in salaries at the Museum and the Exchange as such this will generate $100,000 of
levy savings.
5) Request the Fire Department come up with a minimum of $50,000 of savings based upon
their commitment made to Council previously.
6) Direct Staff to find $160,000 in other savings, but not from the new bylaw or city cleanup
crews.
Page 354 of 430
1
Heather Ruzylo
Subject:Amendments to the budget
From: Lori Lococo <llococo@niagarafalls.ca>
Sent: Friday, January 17, 2025 4:02 PM
To: Bill Matson <billmatson@niagarafalls.ca>
Cc: Tiffany Clark <tclark@niagarafalls.ca>
Subject: Amendments to the budget
When reviewing the budget, I looked at where we need to sustain, enhance and reduce. Where possible, I do not
believe that we should be adding new items/positions to our expenses. I submit that the following be removed:
Ten new positions from Attachment #9 in report CS-2025-01 (Finance):
Position # HUMAN RESOURCES
1 Human Resources Generalist
3 Payroll Analyst
CORPORATE SERVICES
7 ERP Continuity Team - TBD
8 ERP Continuity Team - TBD
9 ERP Continuity Team - TBD
10 Executive Assistant
OPERATIONS
20 Seasonal Labourer Extension
21 Seasonal Labourer Extension
22 Seasonal Labourer Extension
30
Seasonal Labourer (5 week extension) for 33
Seasonals
TOTAL $587,884
Plus Benefits - approx 28% $164,608
FINAL TOTAL OPERATING AND BENEFITS $752,492
Reduce Levy 0.83
The following new/other items listed in the budget:
NEW INITIATIVES
LEVY
Staff Supported Reductions:
Page 355 of 430
2
Athletic Fields - Clay Diamond Grading Repairs $40,000
Roadside Maint - Municipal Drainage Eng Services $50,000
Gtechna $45,000
$135,000
Additional Reductions:
CAO - Modernization $10,000
Procurement - Contracted Services - Comm Support $30,000
Procurement - Materials - Reverse Vendor Tradeshows $500
Procurement - Conference - NIGP $1,100
Procurement - Conference - NIGP - Travel $1,500
Procurement - Reverse Vendor Tradeshow $600
Procurement - Conf - IOCOP $2,000
Procurement - Conf - CPPC reg $1,000
Procurement - Conf - Travel $1,500
IT - Conferences - Blackhat $5,300
IT - Conferences - Zero Trust $3,100
IT - Conferences - Sector Security $3,100
IT - Conferences - CityView $4,500
Other Roadway Service - Conferences $3,000
Eng - Materials $3,200
Cemetery - Conferences - OACFP $400
Cemetery - Conferences - Landscape Ont $100
City Hall - Contracted Services - Christmas Décor $9,000
$79,900
TOTAL OF STAFF AND ADDITIONAL REDUCTIONS $214,900
Reduce Levy 0.24
OTHER INITIATIVES
Innovation Hub - from OLG $700,000
TOTAL - OTHER $700,000
TOTAL REDUCTIONS $914,900
Lori Lococo
Niagara Falls City Councillor
Home: 905 357 5902
Cell: 905 931 6370
Page 356 of 430
1
Heather Ruzylo
Subject:Budget Amendments
From: Mona Patel <mpatel@niagarafalls.ca>
Sent: Friday, January 17, 2025 3:17 PM
To: Clerk <clerk@niagarafalls.ca>
Subject:
Amendments to budget
1. Staff to present different options to cut the operating cost that would result in reduction of one
percent of the tax Levy reduction and/or savings of at least $910,000.
2. I would like to add an amendment to reduce the tax Levy impact of new position request by 1% by
deferring some of the new requested positions and/or find alternate source to fund some of the
very necessary positions.
Best regards,
Mona Patel
Niagara Falls City Councillor
Page 357 of 430
CS-2025-03
Finance
Report
Report to: Mayor and Council
Date: January 21, 2025
Title:
2025 Boards and Commissions, Fee for Service, Grants and
Honorariums Recommendations
Recommendation(s)
THAT Council APPROVE the 2025 funding levels and classifications for Boards and
Commissions, Fee for Service, Grants and Honorariums as presented on Attachment 1
totaling $8,258,797 of which $7,287,786 will be funded by the tax levy, representing an
increase in tax levy funding of $215,965 (0.2% levy impact) from prior year. For clarity,
these increases are already included in the Mayor's proposed budget in CS-2025-02.
Executive Summary
Annually the City reviews and approves funding for Boards and Commissions, Fee for
Service, Grants and Honorariums.
Boards and commissions include contractual obligations to the Niagara Falls
Illumination Board and the Niagara District Airport Commission as well as Council
Approved funding for the Niagara Falls Library Board.
Fee for service includes Animal Control Services, Boys & Girl's Club, Firemen's Park,
The Niagara Falls Art Gallery, the Niagara Falls Concert Band and the Niagara Falls
Innovation Hub.
Grants are focused in two areas. A general grant to St. John Ambulance for water patrol
and social service related grants for Pathstone, Project Share, Women's Place and the
YWCA.
The Honourarium is for the Town Crier and is based on a per event fee.
Background
The City of Niagara Falls has a history of providing financial support to community
groups and organizes the funding requests into the following categories:
Boards and Commissions – There are two types of Boards and Commissions, those
the City is contractually obligated to fund and those that are Council appointed.
Page 1 of 7
Page 358 of 430
Fee for Service Agencies – agencies receiving funding that are providing municipal
services that would otherwise need to be provided by municipal staff. These services
are considered a “core municipal responsibility.” Fee for Services are recorded as
contracted services as opposed to external transfers if there is a formal agreement that
the organization will provide services to the municipality.
Fee for Service Agencies Process
Staff meets with fee for service organizations annually as well as the Niagara Falls
Public Library Board. As part of the budget preparations, in the Fall of every year, staff
send out a letter to each fee for service organization that is requesting funding (or
received funding in the prior year) asking to set up a meeting to review their fee for
service ask for the next year. As part of this process, each organization must provide
the following information:
2025 Budget request
September 2024 year to date results comparing budget to actual
The most recent financial statements of the organization
A brief description of the services provided to the City covered by the fee
Any other documents that they believe would be useful including annual reports
and key statistics
Grant Agencies – agencies receiving funding that are not considered core municipal
services but are important to the community. These transactions are recorded as
external transfers as no contract exists and are discretionary in nature as they are not
considered a “core lower tier municipal responsibility”.
Grant Agencies Process
Council’s current Grant strategy is to not entertain any new grant funding. Each year
non indexed funding is provided to the same agencies. The grant agency must fill out
the City’s grant application which requests information about the organization, details
about the grant request, board members, the most recent financial statements and
current budget.
Analysis
Below is a summary of staff recommendations outlined in Attachment 1, along with a
brief explanation of the services provided by Boards and Commissions and Fee for
Service Organizations.
Board and Commissions (contractual obligation)
1. Niagara Falls Illumination Board – To finance, maintain and operate the
illumination system for Niagara Falls. Staff is recommending a nominal increase
of 2.1% or $978 from $46,022 to $47,000 in line with the request from the
Illumination Board.
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2. Niagara District Airport Commission – Contractual agreement with City of St.
Catharines, Niagara on the Lake and the Region of Niagara to fund municipal
airport. Niagara Falls is responsible for approximately 37.7% of municipal
contributions. Operating funding is increasing by 6.1% or $11,888 from $195,770
to $207,654. Operational pressures include aging fleet maintenance, regulatory
supports investment, support plans/data to de-icing, (obstacles, staffing),
advocacy and development and internal services costs. Capital funding is
decreasing by of 4.2% or $11,888 from $282,899 to $271,011, with the capital
portion funded by OLG reserves consistent with past practice. Capital pressures
include airport terminal investments, equipment renewal, asset management,
and master plans.
Board and Commissions (Council appointed)
1. Niagara Falls Public Library Board – Responsible for providing Library
services in the City of Niagara Falls. The Library Board has requested an
increase of 3.3% or $183,641 from $5,556,509 to $5,740,150 for the 2025
budget. This increase is mainly related to cost of living wage increases and
inflationary increases.
Fee for Service Agencies
1. Animal Control Services – Animal control and sheltering services, offering
protection & education to ensure safety needs to residents. On December 12,
2023 the Niagara SPCA & Humane Society presented to Council and Council
renewed a 5 year contract which included 3% annual CPI increases resulting in a
2025 budget of $591,284, an increase of $17,221.
2. Boys & Girls Club – Fee for Service funding will assist with the annual
expenses to operate a community recreation facility; gymnasium and indoor pool
facility. Staff have recommended no increase from 2024 fee for service rate of
$211,149.
3. Firemen’s Park – To maintain the park and provide access to use. The 99-year
lease indicates annual amount adjusted by CPI. Increase of 2.4% or $800 from
$33,250 to $34,050 has been recommended.
4. Niagara Falls Art Gallery – Provide children and youth programming not
provided by City and recreational staff. Staff renegotiated contract that expires
December 31, 2023 for an additional two (2) years at the same fee as 2023
amounting to $28,000.
5. Niagara Falls Concert Band – Provides services for musical events on a
requested basis at City events. Increase of 0% or $0 per the newest agreement
for 2023 to 2026. City has an annual obligation to reimburse for damaged sheet
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music in the amount of $5,000 and this expires in 2026, this portion is not a fee
for service.
6. Niagara Falls Innovation Hub – The 2025 budget request remains the same as
2024 at $700,000. Staff is recommending that the funding request for 2025 be
100% funded by the OLG reserve, consistent with 2024, to continue to have no
tax levy impact.
Grant Agencies
St. John's Ambulance - Water Patrol
St. John's Ambulance Water Patrol currently operates 9 hours per day from the last day
of school until Labour Day along the Welland River and received a grant of $34,000. A
small CPI increase of 2.4% or $816 from $34,000 to $34,816 has been recommended.
Social Services Grants
For many years the City of Niagara Falls has funded several Social Service partners in
the community. Most of these partners have been single-sourced and the funding
amount received has not increased much over time.
The CAO brought forward a companion report during the 2024 budget as a follow-up to
report F-2023-02, which addressed these same fees and grants for the 2023 budget
year. Council deferred this report, received an education session on the matter and staff
are still awaiting direction on when Council wishes to deal with the deferred report.
That CAO's report outlines a proposed initiative based on direction from Council to
evaluate options for the City's grant budget to take a more integrated and transparent
approach to addressing social issues in the community.
The following organizations current receive grants for the purpose of social services in
the community:
Project Share - $298,400 - food security, poverty and support services
YWCA - $51,333 – Shelter and support services
Pathstone - $20,000 – Children’s mental health Drop-In Centre
Women’s Place - $19,350 – Crisis intervention
In F-2023-02 the City agreed to maintain funding for these organizations at the same
level for 2023 and 2024. With this new process on the horizon, funding will be held for
2025 and 2026 to allow time for these organizations to plan and subsequently apply for
funding for 2027 onward. The CAO's report is recommending a transition over the next
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2 years (4 years for Project Share), so the 2027 budgets for social service grants follow
a more open and transparent process.
This allows providers to prepare for the change in the process for administering these
grants. It is also recommended that grants be for a 3 to 5 year period under the new
process, so when providers are awarded funding, there is multi-year stability over a
known time period.
The CAO's report recommends that staff be directed to develop a formal written process
and supporting documents based on direction of the seven (7) grant model
characteristics outlined in the CAO's report.
Honorariums
In 2023 staff recommend that Town Crier move to a reasonable fee per event. Council
originally approved Staff's recommendation of $75 per event, aligning with committee
member stipends however at a later date Council approved an increase to $250 per
event for 4 events for a total budget request of $1,000. As the budget was originally set
at $375 staff is recommending that the Town Crier budget be increased $625 to align
with the Council direction of $250 per event, with a limit of 4 events for a total of $1,000.
Financial Implications/Budget Impact
The Staff 2025 recommendation for funding Boards, Fee for Service, Grants and
Honorariums, listed in Attachment 1, represents a tax levy funding increase of $215,965
which is approximately a 0.2% tax levy impact.
Total gross budgeted expenses before considering other non-tax levy funding increased
by $204,077 from $8,054,720 to $8,258,797. This increase is primarily attributed to the
the 2025 Niagara Falls Public Library Board request whom requested an increase of
$183,641.
Consistent with prior years, OLG funding is used to fund the capital portion of the
Niagara District Airport Request ($271,011) and the Niagara Falls Innovation Hub
($700,000). Staff is recommending a net decrease in funding from the OLG reserves of
$11,888 as compared to 2024, the decrease being a result of a decrease in the capital
contribution to the airport.
Strategic/Departmental Alignment
This report is consistent with the following Council strategic commitments:
1. Sustainable & Transparent Financial Management
o Ensure fiscal accountability and fact-based decision making
2. Engaging and Accountable Government
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o municipal of delivery in effective our efficient being to Commit and
services and use of resources, and accountable to our residents and
stakeholders
Strategic Plan Pillars
Sustainability - Financial
Effectively managing the City’s financial resources to meet our current and future
obligations without relying on external funding sources or sacrificing our ability to deliver
essential services to our residents .
List of Attachments
CS-2025-03 2025 Boards and Commissions Fee for Serivce Grants and Honararium
Recommendations
Written by:
Tiffany Clark, Director of Finance
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 12 Jan
2025
Shelley Darlington, General Manager of Corporate
Services
Approved
- 14 Jan
2025
Jason Burgess, CAO Approved
- 15 Jan
2025
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Attachment 1 CS-2025-03
January 21, 20252025 Recommendation - Boards & Commissions, Fee for Service, Grants and Honorariums
Organization 2024 2025
Requests
Variance
$
Variance
%
2025
Recommended
Variance
$
Variance
%
Levy
Impact
Boards and Commissions (contractual obligation)
NF Illumination Board 46,022 47,000 978 2.1%47,000 978 2.1%0.00%
Niagara District Airport Commission 195,770 207,654 11,884 6.1%207,654 11,884 6.1%0.01%
Niagara District Airport Commission (Capital)*282,899 271,011 (11,888)(4.2%)271,011 (11,888)(4.2%)(0.01%)
Boards (Council appointed)
NF Public Library Board 5,556,509 5,740,150 183,641 3.3%5,740,150 183,641 3.3%0.20%
Total Boards and Commissions 6,081,200 6,265,815 184,615 3.0%6,265,815 184,615 3.0%
Fee for Service
Animal Control Services 574,063 591,284 17,221 3.0%591,284 17,221 3.0%0.02%
Boy's & Girl's Club 211,149 211,149 0 0.0%211,149 0 0.0%0.00%
Firemen's Park 33,250 34,050 800 2.4%34,050 800 2.4%0.00%
NF Art Gallery 28,000 28,000 0 0.0%28,000 0 0.0%0.00%
NF Concert Band 3,600 3,600 0 0.0%3,600 0 0.0%0.00%
NF Innovation Hub 700,000 700,000 0 0.0%700,000 0 0.0%0.00%
Total Fee for Service 1,550,062 1,568,083 18,021 1.2%1,568,083 18,021 1.2%
Grants
St. John Ambulance - Water Patrol 34,000 34,816 816 2.4%34,816 816 2.4%0.00%
Social Service Related Grants
Pathstone Foundation 20,000 20,000 0 0.0%20,000 0 0.0%0.00%
Project Share 298,400 358,080 59,680 20.0%298,400 0 0.0%0.00%
Women's Place 19,350 19,350 0 0.0%19,350 0 0.0%0.00%
YWCA 51,333 56,466 5,133 10.0%51,333 0 0.0%0.00%
Total Grants 423,083 488,712 65,629 32.4%423,899 816 0.2%
Honorarium
Town Crier (request based on 4 events at $250 per)375 1,000 625 166.7%1,000 625 166.7%0.00%
Total Honorariums 375 1,000 625 166.7%1,000 625 166.7%
GRAND TOTAL 8,054,720 8,323,610 268,890 3.3%8,258,797 204,077 2.5%
Less Airport Capital funded by OLG reserve (282,899) (271,011) 11,888 (4.2%)(271,011)11,888 (4.2%)
Less NFRIH funded by OLG reserve (700,000) (700,000) 0 0.0%(700,000) 0 0.0%
Total amount to be funded by tax levy 7,071,821 7,352,599 280,778 4.0%7,287,786 215,965 3.1%0.24%Page 7 of 7Page 364 of 430
CS-2025-02
Finance
Report
Report to: Mayor and Council
Date: January 21, 2025
Title: Mayor's Proposed 2025 Tax Levy Supported Budget
Recommendation(s)
1. THAT Council RECEIVE the Mayor’s Proposed 2025 Tax Levy Supported
Budget with revenues and expenses each totaling $164,548,925 as per
attachment 2.
2. THAT Council APPROVE the use of reserve funding as outlined in attachment 3.
3. THAT Council APPROVE the new staffing requests identified in attachment 5
4. THAT Council APPROVE a 2025 tax levy increase related to operating revenues
and expenditures of $4,100,031 (4.5%).
5. THAT Council APPROVE a 2025 tax levy increase related to capital of $910,256
(1.0%) AND that Council APPROVE a capital budget amendment of $900,000 to
increase the Rural Surface Treatment Program from $750,000 to $1,650,000 as
identified in the amended Capital Budget Worksheet in attachment 6.
6. THAT Council APPROVE the 2025 net tax levy of $96,035,912.
Should Council be satisfied all possible amendments have been
considered:
7. That Council shorten the 30 day review period, allowed under the Strong Mayors
Act, by 24 days, such that the review period ends on January 21, 2025.
If no amendments have been made and recommendation #7 has been
approved to shorten the review period, then the budget will be deemed adopted
(i.e. approved) as of January 21, 2025
If amendmentshave been made, Staff request that the Mayorplease consider
recommendation #8 (if no amendments, recommendation #7 is not applicable)
Should the Mayor be satisfied that he will not exercise his veto rights to
Council’s amendments:
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8. 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 21, 2025,
thereby allowing the Mayor’s Proposed 2025 Tax Levy Supported Budget to be
deemed adopted on January 21, 2025.
Executive Summary
The Mayor's recommended budget at 4.5% operating increase and a 1.0% capital levy
increase is a budget that attempts to balance taxpayer affordability with some key
pressures of the City. With the exception of a few key areas, namely, cyber security and
investing in service levels related to the overall appearance and cleanliness of the City,
the remainder of the budget is an inflationary budget. As discussed in CS-2025-01,
some of the key items in this budget are:
Inflationary increases which under the current market remain close to 3.9% as
identified in report F-2024-28 on the August 13, 2024 agenda
The City has heard significant feedback with regards to the service levels of City
in the areas of its overall appearance and cleanliness. The issues of
homelessness, mental health and addiction has placed significant strain on City
resources and has impacted the City’s overall appearance. The time attributed to
cleanups and other activities related to the challenges of homelessness, mental
health and addiction is steadily increasing. Staff have requested additional
resources in both bylaw and municipal works to address this issue. The request
in this budget is less than what is actually believed to be required however, to
balance affordability with service levels a reduced amount is being requested.
Information technology investment is required in order to maintain our systems in
a secure manner. This investment has an approximate budget impact of $1.2
million.
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. In an
effort to put minds at ease that $280,000 is in fact the average household assessed
value and is in fact representative of our assessment base staff have also prepared a
table outlining the breakdown of assessment value for all residential dwellings in Table
1 below. 63.8% of all residential dwellings are assessed at $280,000 and lower with
only 5.4% of all residential dwellings assessed at $500,000 and higher.
Overall, even with this increase the City of Niagara Falls remains in the middle range of
municipalities in the Niagara Region for taxes while providing elevated service levels.
This budget does increase service levels for road repairs and provides additional funds
to increase the cleanliness of the City.
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Table 1: Breakdown of Residential Assessed Value
Residential Assessed Value # of dwellings % of total
$180,000 and lower 6,725 21.6%
$180,001 to $280,000 13,141 42.2%
$280,001 to $400,000 6,973 22.4%
$400,001 to $499,999 2,611 8.4%
$500,000 and higher 1,666 5.4%
Total 31,116 100.0%
Based on the Mayor’s budget an average household ($280,000) will see an increase of
$7.56 per month on the City’s portion of the taxes. This accounts for 33% of the total
increase taxpayers will receive with the Region, at an increase of $15.47 per month for
the average household, accounting for 67% of the increase.
Table 2: Illustration of City, Region and Total Tax Increase
Assessment City Increase Region Increase Total Increase
Value Monthly Annual Monthly Annual Monthly Annual
$100,000 $2.70 $32.38 $5.53 $66.32 $8.23 $98.70
$280,000 $7.56 $90.67 $15.47 $185.70 $23.03 $276.36
$500,000 $13.49 $161.91 $27.63 $331.60 $41.13 $493.51
Background
Budget Guidance
Staff was given the following guidance in August 2024 via report F-2024-28 "2025
Preliminary Budget Projection" that was carried with Councillor Lococo opposed and
Councillors Baldinelli, Campbell, Strange and Thomson absent from the vote:
THAT Council DIRECT staff to prepare budget options ranging from a 3.0% to
4.5% operating increase and a 1.0% capital levy increase during the 2025 budget
process.
This means that overall (operating levy + capital levy) the guidance given was for the
collective increase to be between 4.0% and 5.5% with the intent being 3.0% to 4.5%
operating levy increase and 1.0% capital levy increase.
Summary of Key Dates
Friday, January 3, 2025
Staff Proposed Budget Book released to Council
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Note: the Mayor's Proposed Budget starts with the staff proposed budget and
adds the Mayor's recommendations
Monday, January 6, 2025
Budget Book and CS-2025-01 "Staff Proposed Tax Levy Supported Budget -
Variance Analysis", a report discussing the larger variances between the 2024
and 2025 budget, released on our website to the media and public.
Monday, January 13, 2025
In Camera Education Session where Council has an opportunity to ask any
clarifying questions to the proposed budget increase.
Note: Council cannot advance any business during an education session, only
ask clarifying questions on any of the proposed items/initiatives.
Wednesday, January 15, 2025
Mayor's Proposed Tax Levy Budget released on the agenda.
Tuesday, January 21, 2025
Council meeting dedicated to the Tax Levy Supported Budget.
Staff Proposed Tax Levy Supported Budget
As outlined in CS-2025-01 Staff Proposed 2025 Tax Levy Supported Budget and the
Budget Book released on January 6, 2025, the initial staff proposed levy increase is
above guidance at $6,877,443 or 7.6%.
Since the release of the Budget Book, staff found a few corrections and adjustments
that can be made reducing the required tax levy increase by $426,771 to $6,450,672 or
7.1% outlined below in Table 3 and in attachment 1:
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Table 3: Staff Recommended Adjustment/Corrections to Required Tax Levy
Increase
Item Amount Levy
Impact
Initial Proposed Tax Levy Increase in CS-2025-01 and
Budget Book
$6,877,443 7.56%
Staff Recommended Adjustments/Corrections:
Increase in Committee of Adjustment Fee Revenue $(25,000) (0.03)%
Decrease in Benefits - Athletic Fields $(23,491) (0.03)%
Removal of Duplicate Budget Line - Bridge Inspections $(100,000) (0.11)%
Increase in Other Revenue - Bell Fiber to the Home $(5,811) (0.01)%
Increase in SPR funding for contract/attrition employees $(274,710) (0.30)%
Increase in Town Crier funding from $375 to $1,000 $625 0.00%
Increase in Firemen's Park Fee for Service (FFS) by CPI $800 0.00%
Increase in St. John's Ambulance Water Patrol FFS by
CPI
$816 0.00%
Revised Proposed Tax Levy Increase $6,450,672 7.09%
The 7.1% staff proposed budget can be broken down further as follows:
0.1% or $81,351 - 2023 Council deferred item - Defer 5% of 2023 fleet
replacement reserve increase
0.7% or $686,027 - 2024 Council deferred item - Defer 100% of 2024 fleet
replacement reserve increase
6.3% or $5,681,053 - 2025 departmental increases net of increased revenues
The 2023 and 2024 deferred items are important to note as although Council gave
guidance of 3.0% to 4.5%, knowing that 0.8% was deferred from the 2023 and 2024
budget, this leaves 2.2% to 3.7% available for inflationary increases, contractual labour
increases and any new initiatives staff may wish to request.
Strong Mayor Powers
Staff wish to provide a brief refresher on Strong Mayors Powers. See Attachment 4 for a
helpful decision tree courtesy of Clarington.
On July 1, 2023, the Strong Mayors, Building Homes Act, 2022, S.O. 2022, c.18
("Strong Mayors Act") came into effect for the Corporation of the City of Niagara Falls
(the "City"). The Strong Mayors Act amends the City of Toronto Act, the Municipal Act,
and the Municipal Conflict of Interest Act.
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The new Strong Mayors Act legislation changes the budget approval process where
Council no longer votes to approve the budget. The Mayor releases a proposed
budget and Council has an opportunity to recommend amendments. When Council is
satisfied with the budget, that all amendments (if any) have been considered, then the
budget is deemed adopted once the timelines for the Review Period (30-days), Veto
Period (10-days) and Override Period (15-days, if applicable) have ended.
Council and the Mayor can choose to take action to reduce some of the timelines built
into the Strong Mayors Act in order to have the budget deemed adopted (i.e. approved)
at the date of the Council meeting in question.
Using a real example of the 2025 Capital Budget recently deemed adopted on
November 26, 2024, the timelines start the day the Mayor proposes the budget publicly.
For the 2025 Mayor's Proposed Capital Budget this date was November 6, 2024 when
the Capital Budget was advertised via a media release.
Review Period (30 days)
Once the Mayor's budget is proposed this starts a 30-day Review Period where Council
has 30 calendar days to propose any amendments to the budget by way of Council
resolution. This 30-day time period can be shortened by way of Council resolution.
In the example of the 2025 capital budget this 30 day review period was from
November 6, 2024 to December 5, 2024.
Staff requested that Council consider possible amendments during the
November 26, 2024 meeting where four (4) possible amendments were voted on.
Staff then requested if Council was satisfied that all possible amendments were
considered during the November 26, 2024 meeting that Council consider
shortening the 30-day Review Period by nine (9) days such that the Review
Period would end on November 26, 2024 thereby starting the Mayor's 10-day
veto period on November 26, 2024.
If Council opposed shortening the Review Period then the Review Period would
have ended on December 5, 2024, thereby starting the Mayor's 10-day veto
period December 6, 2024.
Veto Period (10 days)
Once the Review Period has finished, either the 30 days has elapsed or the period has
been shortened by Council, the Mayor has 10 days to veto any of Council's
amendments. This veto period can be reduced by the Mayor by providing written
documentation to members of Council and the Municipal Clerk.
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In the example of the 2025 capital budget if Council did not shorten the 30-day
Review Period then the 10-day Veto Period would have been from December 6,
2024 to December 15, 2024.
Council decided to vote to shorten the 30-day Review Period by nine days (with
one opposed) such that the Review Period ended on November 26, 2024 and the
Mayor indicated he would not be using his veto and would provide same in
writing to the Clerk shortening the Veto Period by 10 days thereby allowing the
2025 Mayor's Proposed Capital Budget to be deemed adopted on November 26,
2024.
Override Period (15 days)
Should the Mayor veto any Council amendments, Council then has 15 days to override
a head of council’s veto of a council amendment with a two-thirds majority vote.
Analysis
Mayors Recommendation – 4.5% Operating Increase and 1.0% Capital 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 and in
some cases increasing service levels.
The Mayor has accepted staff's corrections noted above in Table 3 and as part of
attachment 2 and table 4 below, the Mayor has recommended some further
adjustments to revenues and expenses totaling $1,344,291 that reduces the operating
levy impact by 1.5% from 7.1% to 5.6%. The Mayor has also further recommended
some continued and added deferrals of fleet replacement totaling $1,006,350 that
reduces the operating levy impact further by 1.1% from 5.6% to 4.5%.
Table 4: Mayor's Recommended Adjustments to Required Tax Levy Increase
Item Amount Levy
Impact
Total Staff Proposed Tax Levy Increase $6,450,672 7.09%
Mayor's Recommended Adjustments:
1. Correct assessment growth $(44,909) (0.05)%
2. Add $30,000 budget for Single Room Occupancy
(SRO) Study
$30,000 0.03%
3. Add $30,000 Special Purpose Reserve Funding for
SRO Study
$(30,000) (0.03)%
4. Add labour corrections (Planning/Cemeteries) $23,618 0.03%
5. Keep $600,000 of $690,000 OLG subsidy reduction for
tax relief
$(600,000) (0.66)%
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6. Increase Doctor Recruitment by $100,000 (was
$200,000)
$(100,000) (0.11)%
7. Increase tax penalty revenue from $2.5M to $2.81M $(310,000) (0.34)%
8. Reduce Fire Suppression OT from $1.25M to $1.2M $(50,000) (0.05)%
9. Reduce Sidewalk Contracted Services from $220K to
$170K
$(40,000) (0.04)%
10. Reduce Vehicle Rental budget from $78K to $10K $(68,000) (0.07)%
11. Increase Gale revenue from $1.495M to $1.65M $(155,000) (0.17)%
Mayor Recommendations on Budget Items $(1,344,291) (1.48)%
Mayor Deferrals
Defer 95% of 2024 Fleet Replacement Increase $(651,728) (0.72)%
Defer 100% of 2025 Fleet Replacement Increase $(354,622) (0.39)%
Mayor Deferrals $(1,006,350) (1.11)%
Revised Proposed Tax Levy Increase $4,100,031 4.50%
In Table 4 above, items 1-4 are staff corrections to the budget that the Mayor has
agreed to include.
Item 5 relates to the OLG property tax relief subsidy. Staff had proposed reducing the
subsidy by $690,000 from $5,090,000 to $4,400,000 consistent with Council direction
received at a February 9, 2021 Council meeting to reduce the OLG subsidy by
approximately 50% of the growth. In an effort to reduce the tax levy increase the Mayor
is proposing to reduce the subsidy by only $90,000 from $5,090,000 to $5,000,000,
adding $600,000 of OLG funding back into the budget.
The OLG contribution agreement can be terminated with 30 days notice and staff would
be remiss if we did not note the risk of the OLG subsidy in the tax levy budget. If the
OLG funding was to disappear and the $5,000,000 had to be funded by the levy this
would result in a 5.5% levy increase. Staff would like to continue to see that OLG
subsidy decrease over time (meaning that more OLG funding would be dedicated to
capital as opposed to levy relief) until such time as the OLG property tax relief reaches
$3,000,000 which is the historical OLG subsidy the City had included in their budget
prior to 2014 at which time staff will accept the risk of the $3,000,000 (3.3% levy
impact).
Item 6 still results in an increase in doctor recruitment from $300,000 to $400,000 (was
proposed at $500,000) which allows the City enough budget to recruit four (4) doctors
with $100,000 incentive each. If the City was successful in recruiting more than four (4)
doctors during 2025 a report would be brought to Council to request approval to go over
budget and use of Special Purpose Reserve funding to fund additional doctors.
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Items 7-11 are recommended based on a review of actuals spending/revenue during
2024 and the affected staff managing these budget areas have agreed to these
recommendations.
Lastly, the Mayor has kept staff's recommendation of a 1.0% increase to the capital levy
due to the infrastructure gap our City faces. The Mayor has requested that this 1%
capital levy be fully committed to roads and sidewalks to increase of service levels in
this area.
It is understood that the need for the 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.
As a reminder to Council 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.
Some Key Highlights of the Mayor's Proposed Budget
Capital Levy Increase 1.0% ($910,256)
The City currently has a 1.5% Capital levy ($1,365,384) included in the base levy
amount. The Mayor's budget includes an increase of 1.0% or $910,256 to the Capital
levy so that the Capital Levy moving into 2026 will be 2.5% ($2,275,641). This additional
$910,256 will be spent specifically on roads in 2025 with a recommended project to
increase Rural Surface Treatment program by $900,000 from $750,000 to $1,650,000
as illustrated in attachment 6 for Council's approval.
Operating Levy Increase 4.5% ($4,100,031)
The City's operating levy is increasing by $4,100,031 and can largely be explained by
the following key pressures:
Contractual Labour Increases are resulting in a labour increase (not including
benefits) of $2,453,711 or a 2.7% impact to the levy broken out by pay group as follows:
Non-
Union CUPE Fire Total Levy
Impact
Contractual
Increases $1,065,891 $499,492 $888,328 $2,453,711 2.7%
% of Total 44% 20% 36% 100%
Page 9 of 34
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New Position Increases including the approximate $530,000 impact of the Customer
Service positions approved mid year 2024 are resulting in a labour increase (not
including benefits) of $2,207,784 or a 2.4% impact to the levy broken out by pay group
as follows:
Non-Union CUPE Fire Total Levy
Impact
New Positions $1,031,801 $1,175,977 $0 $2,207,784 2.4%
% of Total 47% 53% 0% 100%
It's important to note there is also some offsetting funding of $991,087 related to the
new position total mentioned above that's included in revenues. As discussed in CS-
2025-01, the net effect of new positions being requested through this levy budget
(excluding customer service impact of $530,000 which was approved mid-year) is
$837,345 which equates to a 0.9% increase to the levy.
Software Costs are increasing by $1,191,400 or a 1.3% impact to the levy in regards to
enhanced cyber security and focus on more secure cloud based software programs
which are inherently more expensive.
Taxation Growth is increasing by $1,520,024 resulting in a reduction of 1.6% to the
levy.
Although there are certainly smaller variances of increased expenses and revenues and
those items, in addition to the four mentioned above are all detailed in report CS-2025-
01 on this agenda, the four items mentioned above are the main reason for the
$4,100,031 increase to the levy.
Operational Implications and Risk Analysis
Fleet Deferrals
The Mayor's recommended budget involves deferring a fleet related increase of 1.1% to
the 2026 budget or later. Council can appreciate if given guidance of 3.0% next year,
this would leave only 1.9% for inflationary increases, contractual labour increases and
any new initiatives staff or Council may wish to request or more likely result in the fleet
replacement increase continuing to be deferred.
Fire Arbitration
It should be pointed out that the increase of 2.8% or $682,613 in Fire Labour and
Benefits in report CS-2025-01 (#11 in analysis section of that report) does not reflect a
wage increase for 2025 but rather represents increases in recognition pay, movements
between Firefighter classes (First Class, Second Class, etc.) and wages for two (2) fire
fighters returning from WSIB. The City is currently in arbitration with the Niagara Falls
Professional Fire Fighters Association in regards to their collective agreement which
expired December 31, 2023. Within the Human Resources department budget, the City
Page 10 of 34
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has budgeted for a 3% increase to salaries and benefits for 2024 and 2025 however it is
assumed by management that any settlement for this contract will be higher than 3%
given the Fire Association has already rejected that amount. As such there could be
another significant impact on the budget in the future for back pay as well as on going
increases for fire salaries.
Financial Implications/Budget Impact
Attachment 2 – 2025 Tax Levy Budget - Mayor's Recommendation shows the overall
revenue and expense summary for the City. For the City to achieve all its goals as
outlined in the proposed 2025 budget, with a sustainable funding source, the tax levy
increase requirement would be $5,010,287, or a 5.5% increase (4.5% operating and
1.0% capital). The 5.5% can be broken down further as follows:
0.1% or $115,650 - 2023 Council deferred item (remainder of fleet replacement
reserve increase - $81,351) and 5% of 2024 Council deferred item (also fleet
replacement - $34,299)
4.4% or $3,984,381 - 2025 departmental increases net of revenue increases
1.0% or $910,256 - capital levy increase
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 9.3%, waste management has increased by 0.7% and Transit has
increased by 4.0% for a combined increase of 8.0%.
The Education rates are set by the Province and have not increased in many years.
The last three (3) pages of Attachment 2 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:
$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.
Page 11 of 34
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Assessment City Increase Region Increase Total Increase
Value Monthly Annual Monthly Annual Monthly Annual
$100,000 $2.70 $32.38 $5.53 $66.32 $8.23 $98.70
$280,000 $7.56 $90.67 $15.47 $185.70 $23.03 $276.36
$500,000 $13.49 $161.91 $27.63 $331.60 $41.13 $493.51
Under the Mayor’s Recommended budget, as illustrated in attachment 2 and regardless
of assessment value, the City is responsible for 33% of the increase and the Region is
responsible for 67% 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
Strategic Plan Pillars
Sustainability - Financial
Effectively managing the City’s financial resources to meet our current and future
obligations without relying on external funding sources or sacrificing our ability to deliver
essential services to our residents .
Contributor(s)
Jason Burgess, CAO
Shelley Darlington, General Manager, Corporate Services
Matt Greenfield, Financial Analyst
Sebastian Zukowski, Financial Analyst
Jennifer Yarnell, Financial Analyst
List of Attachments
CS-2025-02 Attachment 1 - 2025 Tax Levy Budget - Staff Corrections
CS-2025-02 Attachment 2 - 2025 Tax Levy Budget - Mayor's Recommendation
CS-2025-02 Attachment 3 - 2025 Tax Levy Supported Budget - Use of Reserve
Funding
CS-2025-02 Attachment 4 - Strong Mayor's Act Decision Tree - Budget Scenario
(Courtesy of Clarington)
CS-2025-02 Attachment 5 - 2025 Tax Levy New Positions Requested
Page 12 of 34
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CS-2025-02 Attachment 6 - Amended Capital Budget Worksheet - Rural Surface
Treatment
Written by:
Tiffany Clark, Director of Finance
Submitted by: Status:
Tiffany Clark, Director of Finance Approved
- 15 Jan
2025
Shelley Darlington, General Manager of Corporate
Services
Approved
- 15 Jan
2025
Jason Burgess, CAO Approved
- 15 Jan
2025
Page 13 of 34
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Attachment 1 - 2025 Tax Levy Budget - Staff Corrections CS-2025-02
January 21, 2025
Item Amount Levy
Impact
Proposed Tax Levy Increase in CS-2025-01 Staff
Proposed Tax Levy Supported Budget 6,877,443 7.56%
Staff Recommended Adjustments/Corrections:
Increase in Committee of Adjustment Fees (25,000)(0.03)%
Decrease in Benefits - Athletic Fields (23,491)(0.03)%
Removal of duplicate budget line - Bridge Inspections (100,000)(0.11)%
Increase in Other Revenue - Bell Fibre to the Home (5,811)(0.01)%
Increase in SPR funding for contract/attrition employees (274,710)(0.30)%
Increase Town Crier Funding from $375 to $1,000 625 0.00%
Increase Firemen's Park Fee for Service (FFS) by CPI 800 0.00%
Increase St. John's Ambulance Water Patrol FFS by CPI 816 0.00%
Total Staff Adjustments/Corrections (426,771)(0.47)%
Revised Tax Levy Increase after Staff Adjustments 6,450,672 7.09%
2025 Tax Levy Budget - Staff Corrections from Initial Release
Page 14 of 34
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Attachment 2 - 2025 Tax Levy Budget - Mayor's Recommendation CS-2025-02
January 21, 2025
Item Amount Levy
Impact
2023 + 2024 Council Deferred Items:
5% of 2023 Fleet Increase 81,351 0.09%
100% of 2024 Fleet Increase 686,027 0.75%
Total 2023 + 2024 Deferrals 767,378 0.84%
Add: 2025 Proposed Tax Levy Increase 5,683,294 6.24%
Total Staff Proposed Tax Levy Increase - Operating 6,450,672 7.09%
Total Staff Proposed Capital Levy 910,256 1.00%
Total Staff Proposed Tax Levy Increase 6,450,672 7.09%
Mayor's Recommended Adjustments:
Correct assessment growth (44,909)(0.05)%
Add $30,000 budget for Single Room Occupancy (SRO) Study 30,000 0.03%
Add $30,000 Special Purpose Reserve Funding for SRO Study (30,000)(0.03)%
Add labour corrections (Planning/Cemeteries)23,618 0.03%
Keep $600,000 of $690,000 OLG subsidy reduction for tax relief (600,000)(0.66)%[1]
Increase Doctor Recruitment by $100,000 (was $200,000)(100,000)(0.11)%[2]
Increase penalty revenue from $2.5M to $2.81M (310,000)(0.34)%
Reduce Fire Suppression OT from $1.25M to $1.2M (50,000)(0.05)%
Reduce Sidewalk Contracted Services from $220K to $170K (40,000)(0.04)%
Reduce vehicle rental budget from $78K to $10K (68,000)(0.07)%
Increase Gale revenue from $1.495M to $1.65M (155,000)(0.17)%
Mayor Recommendations on Budget Items (1,344,291)(1.48)%
Mayor Deferrals
Defer 95% of 2024 Fleet Replacement Increase (651,728)(0.72)%
Defer 100% of 2025 Fleet Replacement Increase (354,622)(0.39)%
Mayor Deferrals (1,006,350)(1.11)%
Mayor's Proposed Tax Levy Increase - Operating 4,100,031 4.50%
Mayor's Proposed Tax Levy Increase - Capital
(for roads programs)910,256 1.00%
[1] Total OLG subsidy will be $5,000,000 remaining
Staff Proposed Tax Levy Supported Budget
(as presented in CS-2025-01)
Mayor's Proposed Tax Levy Supported Budget
[2] If the City was successful in obtaining more than four (4) doctors in 2025 special purpose reserve funding
would be recommended.
Page 15 of 34
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Attachment 2 CS-2025-02
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
REVENUES
Taxation City General/Urban 93,812,176 88,214,061 5,598,115 6.3%
Taxation Capital Levy 2,223,734 1,291,540 932,194 72.2%
Taxation Write Offs (1,555,000)(1,550,000)(5,000)0.3%
Taxation Other Charges 10,850 350 10,500 3000.0%
Payment in Lieu of Taxation 7,914,646 7,892,552 22,094 0.3%
Taxation 102,406,406 95,848,503 6,557,903 6.8%
Federal Grants 20,000 20,000 0 0.0%
Provincial Grants 562,006 555,356 6,650 1.2%
Grants 60,000 60,000 0 0.0%
Other Municipalities 50,000 0 50,000 N/A
Grants 692,006 635,356 56,650 8.9%
Casino 14,000,000 14,000,000 0 0.0%
Donations 37,325 35,900 1,425 4.0%
Fines 125,500 50,500 75,000 148.5%
Investments 3,700,000 3,075,000 625,000 20.3%
Licences 421,156 411,156 10,000 2.4%
Other Revenue 10,279,505 6,610,000 3,669,505 55.5%
Penalties and Interest 2,820,000 2,300,000 520,000 22.6%
Permits 15,000 15,000 0 0.0%
Provincial Offences Act 185,298 16,983 168,315 991.1%
Rents 429,997 425,932 4,065 1.0%
Sales 456,700 518,200 (61,500)(11.9%)
Service Charges 15,000 15,000 0 0.0%
User Fees 5,582,438 4,889,260 693,178 14.2%
Miscellaneous Revenue 38,067,919 32,362,931 5,704,988 17.6%
From Capital SPR 0 55,000 (55,000)(100.0%)
From Special Purpose Reserves 3,066,992 1,117,716 1,949,276 174.4%
From Reserve Funds 8,516,635 8,638,148 (121,513)(1.4%)
From Development Charges 1,473,678 2,121,297 (647,619)(30.5%)
From Operating (Indirect Costs)947,506 928,968 18,538 2.0%
From Operating (Internal Rent)9,377,783 8,726,087 651,696 7.5%
Internal Transfers 23,382,594 21,587,216 1,795,378 8.3%
TOTAL REVENUE 164,548,925 150,434,006 14,114,919 9.4%
Increase/ (Decrease)
Page 16 of 34
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Attachment 2 CS-2025-02
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES
Labour 59,079,557 54,418,062 4,661,495 8.6%
Employee Benefits Allocation 16,692,771 14,947,548 1,745,223 11.7%
Overtime 1,782,435 1,893,200 (110,765)(5.9%)
Labour and Benefits 77,554,763 71,258,810 6,295,953 8.8%
Advertising 334,654 209,000 125,654 60.1%
Materials 6,694,760 6,704,418 (9,658)(0.1%)
Goods for Resale 70,706 103,690 (32,984)(31.8%)
Software Costs 4,350,225 3,158,825 1,191,400 37.7%
Professional Development 428,070 397,840 30,230 7.6%
Conferences/Conventions 364,120 278,810 85,310 30.6%
Membership/Subscriptions 290,985 231,764 59,221 25.6%
Office Supplies 144,050 146,300 (2,250)(1.5%)
Insurance Premiums 2,025,731 1,975,658 50,073 2.5%
WSIB 1,608,000 1,355,500 252,500 18.6%
Materials 16,311,301 14,561,805 1,749,496 12.0%
Electricity 2,501,100 2,395,700 105,400 4.4%
Water 598,200 586,700 11,500 2.0%
Natural Gas 590,300 555,900 34,400 6.2%
Utilities 3,689,600 3,538,300 151,300 4.3%
Contracted Services 12,709,677 12,689,727 19,950 0.2%
Snow Plowing 197,850 179,130 18,720 10.5%
Fees for Service 7,840,648 7,637,387 203,261 2.7%
Contracted Services 20,748,175 20,506,244 241,931 1.2%
Rents and Financial Expenses 1,466,967 1,315,486 151,481 11.5%
External Transfers 8,200,399 4,885,256 3,315,143 67.9%
Long Term Interest 2,072,290 2,160,986 (88,696)(4.1%)
Long Term Debt Principal 4,277,367 3,996,884 280,483 7.0%
Debt Charges 6,349,657 6,157,870 191,787 3.1%
Increase/ (Decrease)
Page 17 of 34
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Attachment 2 CS-2025-02
January 21, 2025
TAX SUPPORTED OPERATING FUND
2025 Budget to 2024 Budget Comparison
Budget Budget
2025 2024 $%
EXPENSES - continued
Internal Rent 8,547,557 7,893,239 654,318 8.3%
Indirect Costs 550,000 550,000 0 0.0%
Interdepartmental Transfers (1,361)0 (1,361)N/A
To Capital/Capital SPR 9,500,245 8,207,397 1,292,848 15.8%
To CSPR (Debt Placeholder)739,364 1,007,092 (267,728)(26.6%)
To CSPR (DC Debt Placeholder)0 646,390 (646,390)(100.0%)
To Reserve Funds 9,760,917 9,670,917 90,000 0.9%
To Special Purpose Reserves 1,131,341 135,200 996,141 736.8%
To Trust Fund 0 100,000 (100,000)(100.0%)
Internal Transfers 30,228,063 28,210,235 2,017,828 7.2%
TOTAL EXPENSES 164,548,925 150,434,006 14,114,919 9.4%
Surplus/(Deficit)0 0 0
Increase/ (Decrease)
Page 18 of 34
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Attachment 2 - 2025 Tax Levy Budget - Mayor's Recommendation CS-2025-02
January 21, 2025
Mayor's Recommendation - Impact on Total Taxes
4.5% Operating Increase and 1.0% Capital Levy Increase
Assumptions:
City Operating Levy Increase 4.5%
City Capital Levy Increase 1.0%
Comparison of City Residential Tax Rates
Tax 2024 2025 $ Change % Change
Assessment 100,000 100,000 0 0.0%
City - General $563.20 $588.76 $25.56 4.5%
City - Urban Service Area $20.48 $21.06 $0.58 2.8%
City - Capital $8.53 $14.77 $6.24 73.2%
Total City Taxes $592.22 $624.60 $32.38 5.5%
Annual Monthly
$32.38 $2.70
Comparison of Regional Residential Tax Rates
Tax 2024 2025 $ Change % Change
Region - General $666.11 $727.90 $61.79 9.3%
Region - Waste $58.21 $58.59 $0.38 0.7%
Region - Transit $103.00 $107.14 $4.15 4.0%
Total Region Taxes $827.32 $893.64 $66.32 8.0%
Annual Monthly
$66.32 $5.53
Comparison of Total Residential Taxes
Tax 2024 2025 $ Change % Change
Total City Taxes $592.22 $624.60 $32.38 5.5%
Total Region Taxes $827.32 $893.64 $66.32 8.0%
Total Education Taxes $153.00 $153.00 $0.00 0.0%
Total Taxes $1,572.53 $1,671.23 $98.70 6.3%
Annual Monthly % of increase
Total City Increase $32.38 $2.70 32.8%
Total Region Increase $66.32 $5.53 67.2%
Total City and Region Residential Increase $98.70 $8.23 100.0%
$100,000 residentially assessed home inside the Urban Service Area
Total City Increase
Total Region Increase
Page 19 of 34
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Attachment 2 - 2025 Tax Levy Budget - Mayor's Recommendation CS-2025-02
January 21, 2025
Mayor's Recommendation - Impact on Total Taxes
4.5% Operating Increase and 1.0% Capital Levy Increase
Assumptions:
City Operating Levy Increase 4.5%
City Capital Levy Increase 1.0%
Comparison of City Residential Tax Rates
Tax 2024 2025 $ Change % Change
Assessment 280,000 280,000 0 0.0%
City - General $1,576.97 $1,648.54 $71.57 4.5%
City - Urban Service Area $57.36 $58.97 $1.61 2.8%
City - Capital $23.88 $41.37 $17.49 73.2%
Total City Taxes $1,658.20 $1,748.87 $90.67 5.5%
Annual Monthly
$90.67 $7.56
Comparison of Regional Residential Tax Rates
Tax 2024 2025 $ Change % Change
Region - General $1,865.11 $2,038.13 $173.02 9.3%
Region - Waste $162.99 $164.05 $1.07 0.7%
Region - Transit $288.39 $299.99 $11.61 4.0%
Total Region Taxes $2,316.48 $2,502.18 $185.70 8.0%
Annual Monthly
$185.70 $15.47
Comparison of Total Residential Taxes
Tax 2024 2025 $ Change % Change
Total City Taxes $1,658.20 $1,748.87 $90.67 5.5%
Total Region Taxes $2,316.48 $2,502.18 $185.70 8.0%
Total Education Taxes $428.40 $428.40 $0.00 0.0%
Total Taxes $4,403.09 $4,679.45 $276.36 6.3%
Annual Monthly % of increase
Total City Increase $90.67 $7.56 32.8%
Total Region Increase $185.70 $15.47 67.2%
Total City and Region Residential Increase $276.36 $23.03 100.0%
$280,000 residentially assessed home inside the Urban Service Area
Total City Increase
Total Region Increase
Page 20 of 34
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Attachment 2 - 2025 Tax Levy Budget - Mayor's Recommendation CS-2025-02
January 21, 2025
Mayor's Recommendation - Impact on Total Taxes
4.5% Operating Increase and 1.0% Capital Levy Increase
Assumptions:
City Operating Levy Increase 4.5%
City Capital Levy Increase 1.0%
Comparison of City Residential Tax Rates
Tax 2024 2025 $ Change % Change
Assessment 500,000 500,000 0 0.0%
City - General $2,816.01 $2,943.81 $127.80 4.5%
City - Urban Service Area $102.42 $105.30 $2.88 2.8%
City - Capital $42.65 $73.87 $31.22 73.2%
Total City Taxes $2,961.08 $3,122.99 $161.91 5.5%
Annual Monthly
$161.91 $13.49
Comparison of Regional Residential Tax Rates
Tax 2024 2025 $ Change % Change
Region - General $3,330.56 $3,639.52 $308.97 9.3%
Region - Waste $291.05 $292.96 $1.91 0.7%
Region - Transit $514.98 $535.71 $20.73 4.0%
Total Region Taxes $4,136.58 $4,468.18 $331.60 8.0%
Annual Monthly
$331.60 $27.63
Comparison of Total Residential Taxes
Tax 2024 2025 $ Change % Change
Total City Taxes $2,961.08 $3,122.99 $161.91 5.5%
Total Region Taxes $4,136.58 $4,468.18 $331.60 8.0%
Total Education Taxes $765.00 $765.00 $0.00 0.0%
Total Taxes $7,862.66 $8,356.17 $493.51 6.3%
Annual Monthly % of increase
Total City Increase $161.91 $13.49 32.8%
Total Region Increase $331.60 $27.63 67.2%
Total City and Region Residential Increase $493.51 $41.13 100.0%
$500,000 residentially assessed home inside the Urban Service Area
Total City Increase
Total Region Increase
Page 21 of 34
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Attachment 3 - Use of Reserve Funding CS-2025-02
January 21, 2025
Reserve Name Reserve
Type
Reserve
Number
2025
Budgeted
Use
Notes
Strategic Initiatives SPR 323 159,112 To cover two (2) labourers, salary and benefits
Pilot Program
Strategic Initiatives SPR 323 500,000 To cover Niagara Strategy Initiatives
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 cover doctor recruitment costs
Planning Studies SPR 257 110,000 To cover 2025 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 40,000 To cover estimated Historic Drummondville CIP
costs
City Wide CIP SPR 253 62,000 To cover estimated Gateway CIP costs
Municipal Accommodation Tax SPR 343 245,000 To cover Tourism Special Events
Municipal Accommodation Tax SPR 343 80,000 To cover funding to support Bylaw
Municipal Accommodation Tax SPR 343 50,000 To cover Sports Tourism Rebate
Municipal Accommodation Tax SPR 343 50,000 To cover Tourism Studies
Municipal Accommodation Tax SPR 343 350,000 To partially cover staffing for Tourism Area
Service Level Increase
Tax Rate Stabilization SPR 77 150,000 To cover Artic Wolf Software - One Time
Tax Rate Stabilization SPR 77 75,000 To cover Legal Services Other
Tax Rate Stabilization SPR 77 150,000 To cover Other Settlements Funding
Election SPR 296 39,834 To cover funding for Elections Coordinator
HR Stabilization SPR 173 451,046 To fund Contract/Attrition Positions
Total SPR Use Proposed 3,066,992
2025 Mayor's Proposed Tax Levy Budget - Use of Reserve Funding
Page 22 of 34Page 386 of 430
Attachment 3 - Use of Reserve Funding CS-2025-02
January 21, 2025
Reserve Name Reserve
Type
Reserve
Number
2025
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 2025 Casino Policing Unit costs
OLG DRF 400231 271,011 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 2025
Building Permit Stabilization ORF 400258 4,650,624 To cover projected Building Department costs
for 2025
Total Reserve Fund Use Proposed 8,516,635
Development Charges ORF 400111 986,242 To cover MacBain debenture costs
Development Charges ORF 400114 485,773 To cover Fire Station 7 debenture costs
Development Charges ORF 400220 1,663 To cover costs in Storm
Total Development Charge Use Proposed 1,473,678
Legend:
SPR = Special Purpose Reserve
DRF = Discretionary Reserve Fund
ORF = Obligatory Reserve Fund
Page 23 of 34Page 387 of 430
Before
February 1st?
Before
After
Does Council want
to amend the budget?
[Mayor can vote]
Budget deemed adopted after
30 days or
Council shortens the 30 days
No
Yes
Amendments approved
by Council?
Mayor veto’s
Council
Amendments?
Yes
Budget deemed adopted, as
amended, after 10 days or
Mayor shortens the 10 days
No
Council overrides
Mayor’s Veto?
[Mayor can vote]
Yes
Budget deemed adopted after
15 days or
Council shortens the 15 days
No – did not obtain 2/3 vote
Yes -
Obtained
2/3 vote
Mayor Proposes
Budget
Council is responsible
for preparing and
adopting budget
No
Within 30 days
Within 10 days
after 30-day
time period
(unless shortened)
Within 15
days after
10-day
time period
(unless
shortened)
Strong Mayors Powers – Budget Scenario
Budget deemed adopted, as
amended, after 15 days or
Council shortens the 15 days
Page 24 of 34
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Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
1 Human Resources Generalist
Provide administrative support for talent acquisition and corporate recruitment
including job postings, testing, interviews, medicals, references and letters to
applicants. Supports the HR department by administering employment matters
related to performance evaluations, job transfers, recalls, layoffs, appointment
letters, rate changes, training, on-boarding, employee relations and the tuition
reimbursement program. Provides frontline customer service by responding to
various internal and external HR inquiries.
Y
2 Manager of Organizational
Change/Development
Provide change management support to the Corporation on key strategic
projects such as ERP, Customer Service, Cartegraph OMS, asset management
governance and key performance indicators as established by CLT and Council.
As a foundational pillar of the new People Plan, implementing a learning and
development strategy will be critical to staff engagement and retention, workforce
planning and leadership development.
N
3 Payroll Analyst
With the implementation of the new ERP and elimination of departmental
timekeepers, this position will provide corporate oversight, analyze and review
employee time sheet submissions for accuracy. Problem solving payroll data,
provide technical advice and informal training to key users. As team is lean with
ERP sustainment plan, this position also provides backup support to Payroll
Supervisor. Currently, have a contract position and requesting this be converted
into a permanent position.
Y
4 Election Coordinator Election Coordinator typically hired one year in advance of the Election with
funding recovered through the Election SPR. No levy impact. Y
2025 Property Tax Funded Positions Requested
CAO Division
HR Department
Clerks Department
Page 25 of 34Page 389 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
5 Manager of Special Projects
This position is responsible for a number of project initiatives that contribute to
the City’s Strategic Priorities, process improvements, along with strategic
analysis leading to performance and efficiency improvements.
The role supports divisions/departments throughout the City to conduct
assessments, facilitates business process mapping exercises, strengthens
internal controls, promotes process and continuous organizational
improvements.
Y
Removal of Senior Manager of
Procurement This position is proposed to be removed from the budget/complement. Y
6 Senior Manager ERP
Implementation and Continuity
This position is responsible to provide leadership to the project team for the
delivery and implementation of the new city-wide Enterprise Resource Planning
(ERP) solution in alignment with corporate direction and timelines.
The role is responsible for gathering and synthesizing information from functional
leads and subject matter experts and leading decision-making processes to
define implementation paths, system continuity, and support continuous
improvement.
The role leads and collaborates with cross-functional teams and stakeholders to
support functional design and change management strategies to modernize
systems, optimize business processes, and capitalize on new technologies and
automation for improved efficiency and user experience.
Y
Corporate Services Division
Page 26 of 34Page 390 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
7 ERP Continuity Team - TBD Y
8 ERP Continuity Team - TBD Y
9 ERP Continuity Team - TBD Y
10 Executive Assistant
This position is responsible for providing support and coordination to the General
Manager of Corporate Services and to all functional areas of the division.
The role contributes project support to a wide-variety of corporate and divisional
initiatives, conducts research, data analysis, and additionally develops and
administers corporate policies and procedures in accordance with corporate
requirements and approvals.
Y
This position is responsible to provide ERP business support activities (reporting,
analysis, etc.), functional support and identifies opportunities to improve the ERP
system, existing business processes and overall functionality for continuous
improvement (system changes, upgrades, enhancements, data integration,
testing, troubleshooting, etc.)
The role is responsible for finding efficiencies and improvements in existing
systems, and planning and implementing new systems and processes that align
with strategic objectives while maintaining consistency with the ERP system and
other IT solutions.
The role ensures proper documentation of processes and procedures, reporting
accuracy, data integrity and facilitates solutions that increase efficiency and
effectiveness and maximize business values.Page 27 of 34Page 391 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
Removal of Assistant City
Solicitor
This position is proposed to be removed from the budget/complement and
instead replaced with an Articling Student, two (2) summer students and one (1)
summer law student. Net impact to the levy is a reduction of approximately
$31,000.
Y
11 Articling Student Articiling Student, training to become Lawyer Y
12 Student - 18 weeks Student Y
13 Student - 18 weeks Student Y
14 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
15 Junior Graphic Designer in
Communications Graphic designer of communications.N
16 Family Services & Sales
Coordinator
Work directly with families to assist with the purchase of interment rights &
memorialization of their loved ones or preplanning their own needs. N
Communications Department
Legal Department
Information Systems Department
Cemeteries Department
Recreation, Culture & Facilities Division
Page 28 of 34Page 392 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
17 Development Technologist Will focus on site plan application reviews to achieve mandated review
turnaround times. Y
18 Development Inspector To perform periodic inspections, assist with the processing of Road Occupancy
Permit applications and managing of securities N
19 Communications Assistant
Will provide leadership & action to support ENG, Transp. And Operations Dept
by developing media, construction notices, public service announcements,
project update bulletins, flyers and document accessibility. Plus updating all
website content.
N
20 Seasonal Labourer Extension Extension of seasonal labourer from 30 weeks to 52 weeks Y
21 Seasonal Labourer Extension Extension of seasonal labourer from 30 weeks to 52 weeks Y
22 Seasonal Labourer Extension Extension of seasonal labourer from 30 weeks to 52 weeks Y
23 Special Projects Manager
(Contract)
Reporting to Director of Operations, focusing on roads, parks, forestry, and
construction:
- identify gaps in programs
- develop standard operating programs, proedures, policies,
- train staff
- develop KPIs
- lead special projects
Contract position proposed to be funded by HR Stabilization Special Purpose
Reserve for the duration of the contract - no levy impact.
Y
Engineering Department
Operations Department
Municipal Works Division
Page 29 of 34Page 393 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division24
Truck 1/Labourer
(Rapid Response Team)
35 weeks
Y
25
Truck 1/Labourer
(Rapid Response Team)
35 weeks
Y
26
Truck 1/Labourer
(Rapid Response Team)
35 weeks
Y
27
Truck 1/Labourer
(Rapid Response Team)
35 weeks
N
28
Truck 1/Labourer
(Rapid Response Team)
35 weeks
N
29
Truck 1/Labourer
(Rapid Response Team)
35 weeks
N
30 Seasonal Labourer (5 week
extension) for 33 Seasonals Extend for late winter/early spring winter conditions Y
31 Labourer (Sidewalk Sweeper)Seasonal sweeper exclusively downtown & tourist core - funded 100% by
Municipal Accommodation Tax - no levy impact Y
Rapid Response Team (each team = 3 Labourers) would be responsible for
attending all unplanned work or requests.
Rapid Response Team (each team = 3 Labourers) would be responsible for
attending all unplanned work or requests. Page 30 of 34Page 394 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division32
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
33
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
34
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
35
Truck 1/Labourer
(Maintenance Beat Crew)
35 weeks
Y
36 Garage Mechanic To backfill two mechanics dedicated to service to the fire dept. N
37 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
Additional Maint. Crew will enhance coverage, improve the quality of
maintenance, & ensure more timely & efficient service
Page 31 of 34Page 395 of 430
Attachment 9 - 2025 New Positions Requested CS-2025-01 (Finance)
January 21, 2025
Position Brief Job Description
Recommended
for Budget
Approval?
2025 Property Tax Funded Positions Requested
CAO Division
38 Sr. Permit Expeditor
Brand new position - under the direction of the CBO, to prescreen permit
applications & meet with clients to review potential permit application
submissions for all building classifications
Y
Building Department - no levy impact
Planning, Building and Development Division
Page 32 of 34Page 396 of 430
Requesting Division:2025 Budget Request:
Department:Pre-2025 Approved:
Project Name:Forecast 2026+:
Total Project Cost:
Project Contact:Project Start Date:
Project Type:Estimated End Date:
Project Priority/Need:Project ID#:
Project Description:
Business Case:
Growth Related:No In DC Background Study?Year % DC
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
-$ 2025 Surface Treatment Program
High (Urgent/High Risk/Shovel Ready)
1,650,000$
Capital Budget Worksheet
2025
Reduced operations and maintenance cost. Reduced risk of claims payouts.
Joe D'Agostino
30-Nov-25State of Good Repair (Asset Management)
2025-08a
Amended Worksheet - Resurfacting with surface treatment to Rural roads in need of
immediate repair
Apply recycled asphalt base and single surface chip seal treatment due to deteriorate road
conditions on the following rural roads:
Original Scope ($750,000):
1.Grassy Brooks Road (3 Segments) – From Welland Boundary to East Limit
2.Carl Road (2 Segments) – From West Boundary to Morris Road
3.Carl Road – From Misner Road to Montrose Road
4.Crowland Road – From Biggar Road to Carl Road
Added to Scope (1% Levy, $900,000):
5.Crowland Road - From Young Road to Schisler Road
6.Dell Road – From Lyon’s Creek Road to Reixinger Road
7.Lyon’s Creek Road (3 Segments) – From West Limit to Schisler Road
8.Morris Road (3 Segments) – From Carl Road to Lyon’s Creek Road
Provisional (not presently within budget estimate):
9.McKenny Road – From Yokom Road to Lincoln Street
10.McKenny Road – From Ridge Road to Netherby Road
Budgetary Estimate
1-May-25
Municipal Works
Engineering
1,650,000$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
1-May-25 1-May-25 1-Jun-25 1-Jul-25 30-Nov-25
Page 33 of 34
Page 397 of 430
Requesting Division:2025 Request Total Cost
Department:1,650,000$ 1,650,000$
Project Name:Pre-2025 Forecast
-$ -$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)10,000
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts 1,640,000
Stormwater Management
Water and Wastewater Systems
Contingency
Other
TOTAL EXPENDITURES - 1,650,000 - - -
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)(900,000)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges
Debentures
Canada Community-Building Fund (750,000)
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (1,650,000) - - -
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Municipal Works
Engineering
Forecasted Future Expenditures
2025 Surface Treatment Program
Amended Worksheet - Resurfacting with surface treatment to Rural roads in
need of immediate repair
Page 34 of 34
Page 398 of 430
To: The Chair and Members of the Library Board
From: Basit Ur Rehman, Finance and Administrative Coordinator
Subject: Revised Capital Budget - 2025
Date: November 20th, 2024
RECOMMENDATION
To approve the revised 2025 capital budget submission as presented at the November 20th, 2024,
Regular Board Meeting.
BACKGROUND
Due to the interconnectedness of the Library’s operating and capital budgets, the revised capital
budget with some additional changes is presented to the Board for approval. Additional changes
include:
1.Collections - funded by operating for $129,223
2.Furniture for $16,066
3.Hardware for $27,000
Each year the Library brings forward a list of capital projects to be considered for approval by the
Board for the upcoming fiscal year. The Board approved capital submission is then submitted to City
Finance staff for their review. City Finance staff then submits all capital submissions to the City
Council for their approval.
The Library’s capital projects differ from the City’s departmental submissions in that ours are most
often funded by the Library’s reserve funds or through Development Charges.
City staff aim to have the capital budget approved by the end of the current year for the following
year to give ample time for tendering. City Finance Staff have also requested a Capital Forecast of
large expenditures expected over the next 10 years. The forecast is based on a 3% inflationary rate
and not taking into account any other factors. These forecasted projects are not being considered for
approval. The purpose of the forecast is to get high-level estimates on Council’s radar. City Finance
is making continuous efforts to move towards a multi-year budgeting process for both the operating
and capital budgets.
2025 PROPOSED CAPITAL BUDGET SUBMISSION
Detailed below you will find the Library’s proposed 2025 capital budget submission. A total of nine
projects are being put forward for your consideration.
Page 399 of 430
Requesting Division:2025 Budget Request:
Department:Pre-2025 Approved:
Project Name:Forecast 2026+:
Total Project Cost:
Project Contact:Project Start Date:
Project Type:Estimated End Date:
Project Priority/Need:Project ID#:
Project Description:
Business Case:
Growth Related:No In DC Background Study?Yes Year 2024 % DC 100%
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
411,398$ Collections
High (Urgent/High Risk/Shovel Ready)
540,621$
Capital Budget Worksheet
2025
Funded by a Transfer to Reserve in Operating Budget
Basit Ur Rehman
31-Dec-25State of Good Repair (Asset Management)
NEW
All physical Library collection materials including books, audiobooks, DVD's, CD's,
videogames and serials.
Prior to 2024 these purchases have run through the Library's operating budget and then
were capitalised during the audit process. By reflecting this budget in the capital budget it
is a truer reflection of operating vs capital expenses and will allow for less required
adjustments during each years audit process.
Digital resource purchases remain in the operating budget. Content purchases will be
capitalised during the year end process. Pay-per-use fees and subscription costs will be
full expensed in the purchasing year.
Budgetary Estimate
1-Jan-25
Niagara Falls Public Library
Niagara Falls Public Library
129,223$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
01-Jan-2025 N/A 1-Jan-25 N/A 31-Dec-25
Page 400 of 430
Requesting Division:2025 Request Total Cost
Department:129,223$ 540,621$
Project Name:Pre-2025 Forecast
-$ 411,398$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency
Other 129,223 133,100 137,093 141,205
TOTAL EXPENDITURES -129,223 133,100 137,093 141,205
FUNDING SOURCES
Transfer from Operating (129,223) (133,100) (137,093) (141,205)
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES -(129,223)(133,100) (137,093) (141,205)
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Collections
All physical Library collection materials including books, audiobooks, DVD's,
CD's, videogames and serials.
Page 401 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Collection Materials Other 129,223 133,100 137,093 141,205 145,442 149,805 154,299 158,928 163,696 168,607 173,665
TOTAL EXPENDITURES - 129,223 133,100 137,093 141,205 145,442 149,805 154,299 158,928 163,696 168,607 173,665
FUNDING SOURCES
DC funds Transfer from Operating (129,223) (133,100) (137,093) (141,205) (145,442) (149,805) (154,299) (158,928) (163,696) (168,607) (173,665)
TOTAL FUNDING SOURCES - (129,223) (133,100) (137,093) (141,205) (145,442) (149,805) (154,299) (158,928) (163,696) (168,607) (173,665)
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Collections
Capital Budget Worksheet
Page 402 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:Yes In DC Background Study?Yes Year 2024 % DC 100%
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
292,575$ Collections
High (Urgent/High Risk/Shovel Ready)
384,475$
Capital Budget Worksheet
2025
Funded through Development Charges
Basit Ur Rehman
31-Dec-25Growth Related
NEW
Acquiring collection materials for the Library including books, audiobooks, e-books, e-
audiobooks, DVD's, CD's, videogames and serials.
The Library Collection Expansion project focuses on acquiring additional materials to grow
the library’s collection. This includes books, audiobooks, e-books, e-audiobooks, DVDs,
CDs, videogames, and serials. According to the 2024 DC Study, a total of $919,000 is
allocated for expanding the collection from 2024 to 2033. For the current year, the full
amount required for new materials will be funded through Development Charges (DC).
This funding will support the library's growth of collection.
Objectives:
* Expand the library’s collection with new materials.
* Acquire a wide range of library materials to meet diverse patron interests.
* Utilize Development Charges funding to support and expand the collection.
This project ensures that the library can effectively grow its collection to meet the evolving
needs of the community.
Budgetary Estimate
1-Jan-25
Niagara Falls Public Library
Niagara Falls Public Library
91,900$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
01-Jan-2025 N/A 1-Jan-25 N/A 31-Dec-25
Page 403 of 430
Requesting Division:2025 Request Total Cost
Department: 91,900$ 384,475$
Project Name:Pre-2025 Forecast
-$ 292,575$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency
Other 91,900 94,657 97,497 100,422
TOTAL EXPENDITURES - 91,900 94,657 97,497 100,422
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges (91,900) (94,657) (97,497) (100,422)
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (91,900) (94,657) (97,497) (100,422)
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Collections
Acquiring collection materials for the Library including books, audiobooks, e-
books, e-audiobooks, DVD's, CD's, videogames and serials.
Page 404 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Collection Materials Other 91,900 94,657 97,497 100,422 103,434 106,537 109,733 113,025 116,416 119,909 123,506
TOTAL EXPENDITURES - 91,900 94,657 97,497 100,422 103,434 106,537 109,733 113,025 116,416 119,909 123,506
FUNDING SOURCES
DC funds Development Charges (91,900) (94,657) (97,497) (100,422) (103,434) (106,537) (109,733) (113,025) (116,416) (119,909) (123,506)
TOTAL FUNDING SOURCES - (91,900) (94,657) (97,497) (100,422) (103,434) (106,537) (109,733) (113,025) (116,416) (119,909) (123,506)
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Collections
Capital Budget Worksheet
Page 405 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:No In DC Background Study?Year % DC
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
-$ Upgrade Pump Room - Victoria Branch
Library
High (Urgent/High Risk/Shovel Ready)
18,000$
Capital Budget Worksheet
2025
No Impact on operating budget
Basit Ur Rehman
31-Jul-25State of Good Repair (Asset Management)
NEW
Upgrade Victoria Branch Library's outdated pump room to replace obsolete parts, ensuring
reliability and reducing maintainence costs.
The project seeks to upgrade the pump room infrastructure to enhance reliability,
efficiency, and compliance with modern standards.
System Age:
The current pump system is outdated, with many parts no longer manufactured or
supported. This has led to frequent breakdowns and extended downtime.
Obsolescence: As parts become obsolete, repairs are becoming increasingly expensive
and complicated. The lack of available parts jeopardizes the system's operational
efficiency and reliability.
Operational Impact: The current system's inefficiencies lead to increased maintainence
costs and potential service disruptions, affecting the library's daily operations and user
experience.
Financial Impacts:
* Cost of Current System: High repair expenses
* Long term savings: Reduced maintainence and energy costs.
Operational Benefits:
* Reduced downtime: Fewer disruptions
* Staff efficiency : Less focus on repairs
Risk Management:
* Obsolescence Risk: Mitigates risk of outdated parts
* Compliance Risk: Meets safety and operational standards
Community Impact:
* Ensuring that the Victoria Branch operates smoothly without interruptions enhances
overall user experience and continues to provide valuable services to the community.
Budgetary Estimate
1-Jan-25
Niagara Falls Public Library
Niagara Falls Public Library
18,000$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
1-Jan-25 N/A 1-Apr-25 1-May-25 31-Jul-25
Page 406 of 430
Requesting Division:2025 Request Total Cost
Department: 18,000$ 18,000$
Project Name:Pre-2025 Forecast
-$ -$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land 15,000
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency 3,000
Other
TOTAL EXPENDITURES - 18,000 - - -
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds (18,000)
OLG Reserve Fund
Development Charges
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (18,000) - - -
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Upgrade Pump Room - Victoria Branch Library
Upgrade Victoria Branch Library's outdated pump room to replace obsolete
parts, ensuring reliability and reducing maintainence costs.
Page 407 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Upgrade Pump Room Facilities and Land 15,000
Other Contingency 3,000
TOTAL EXPENDITURES - 18,000 - - - - - - - - - -
FUNDING SOURCES
Property Reserve Capital SPRs/Reserve Funds (18,000)
TOTAL FUNDING SOURCES - (18,000) - - - - - - - - - -
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Upgrade Pump Room - Victoria Branch Library
Capital Budget Worksheet
Page 408 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:No In DC Background Study?Year % DC
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
1-Feb-25 N/A 1-Mar-25 1-Apr-25 30-Jun-25
Capital Budget Worksheet
2025
No Impact on operating budget
Basit Ur Rehman
30-Jun-25Service Level Enhancement
NEW
The project aligns with strategic goals to improve educational resources, expand creative
services, and strengthen local history initiatives.
Current Situation:
Creator Space: The existing Creator Space is anchored at one library location and lacks
mobility, limiting its reach and effectiveness.
Local History Resources: Current facilities and equipment for local history are insufficient
for public research and preservation needs, resulting in some collections inaccessible.
Cost Analysis: The total investment covers Sound Booths, mobile solutions for Creator
Space equipment, Local History research centre setup, and workstations. Although the
initial cost is high, the long-term benefits and operational efficiencies justify the
expenditure.
Sound Booths: Acquisition of two Sound Booths (6ft x 6ft) to provide soundproof spaces
for recording and focused study. These booths will support oral history projects, podcasts,
and indie author recordings, and enable the reallocation of library space to enhance Local
History resources.
Creator Space Transition: Funds to make Creator Space equipment and services mobile,
allowing us to expand creative resources and services across all library locations and
communities.
Local History Space Needs: Conversion of space at the Victoria branch into a publicly
accessible Local History Research Centre. This includes purchasing tables, chairs, HVAC
support, and a service desk.
Budgetary Estimate
1-Feb-25
Niagara Falls Public Library
Niagara Falls Public Library
32,000$
-$
101,876$ Creator Space and Local History Transition
High (Urgent/High Risk/Shovel Ready)
133,876$
Page 409 of 430
Requesting Division:2025 Request Total Cost
Department: 32,000$ 133,876$
Project Name:Pre-2025 Forecast
-$ 101,876$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology 5,000 5,150 5,305 5,464
Facilities and Land
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture 23,000 23,690 24,401 25,133
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency 4,000 4,120 4,244 4,371
Other
TOTAL EXPENDITURES - 32,000 32,960 33,949 34,967
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds (32,000) (32,960) (33,949) (34,967)
OLG Reserve Fund
Development Charges
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (32,000) (32,960) (33,949) (34,967)
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Creator Space and Local History Transition
The project aligns with strategic goals to improve educational resources,
expand creative services, and strengthen local history initiatives.
Page 410 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Sound Booths Fixtures and Furniture 15,000 15,450 15,914 16,391 16,883 17,389 17,911 18,448 19,002 19,572 20,159
Local History Space Needs Fixtures and Furniture 5,000 5,150 5,305 5,464 5,628 5,796 5,970 6,149 6,334 6,524 6,720
Local History Work Stations Information Technology 5,000 5,150 5,305 5,464 5,628 5,796 5,970 6,149 6,334 6,524 6,720
Creator Space Transition Needs Fixtures and Furniture 3,000 3,090 3,183 3,278 3,377 3,478 3,582 3,690 3,800 3,914 4,032
Other Contingency 4,000 4,120 4,244 4,371 4,502 4,637 4,776 4,919 5,067 5,219 5,376
TOTAL EXPENDITURES - 32,000 32,960 33,949 34,967 36,016 37,097 38,210 39,356 40,537 41,753 43,005
FUNDING SOURCES
Property Reserves Capital SPRs/Reserve Funds (32,000) (32,960) (33,949) (34,967) (36,016) (37,097) (38,210) (39,356) (40,537) (41,753) (43,005)
TOTAL FUNDING SOURCES - (32,000) (32,960) (33,949) (34,967) (36,016) (37,097) (38,210) (39,356) (40,537) (41,753) (43,005)
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Creator Space and Local History Transition
Capital Budget Worksheet
Page 411 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:Yes In DC Background Study?Yes Year 2024 % DC 100%
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
146,447$ Expansion of Community Centre Library
High (Urgent/High Risk/Shovel Ready)
192,447$
Capital Budget Worksheet
2025
Funded through Development Charges
Basit Ur Rehman
31-Aug-25Growth Related
NEW
DC Funded - To address the growth needs in this area of the City.
The Community Centre Expansion project, funded through Development Charges (DC),
addresses growth needs in this area of the City. This project consolidates three key
initiatives to expand the Community Centre library by increasing technology access and
collection displays. It aligns with Strategic Plan Goal #4: Access and Technology, focusing
on expanding digital engagement and meeting community needs.
Study Pods: Install enclosed spaces to provide quiet, distraction-free environments for
work, study, or creative activities, supporting new technology-friendly spaces.
Public Access Computer Tables: Expanding our public computer area by adding two new
tables to accommodate seven additional public access computers and a dedicated
scanning station. This new configuration will create a more welcoming and functional
environment, offering increased access and resources for our customers.
Book Display Units for Community Centre Library: Implement two dedicated book display
units to optimise space within the library, allowing for a more expansive and curated
presentation of our collection while also supporting Strategic Plan Goal 1, Objective 3.
Objectives:
* Expand technology access and usability with new furnishings and quiet spaces.
* Increase space efficiency and expand capacity for showcasing library collections.
Budgetary Estimate
1-Mar-25
Niagara Falls Public Library
Niagara Falls Public Library
46,000$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
01-Jan-2025 N/A 1-Mar-25 1-Jun-25 31-Aug-25
Page 412 of 430
Requesting Division:2025 Request Total Cost
Department: 46,000$ 192,447$
Project Name:Pre-2025 Forecast
-$ 146,447$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment 28,000 28,840 29,705 30,596
Parks/Trails/Cemeteries
Fixtures and Furniture 15,120 15,574 16,041 16,522
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency 2,880 2,966 3,055 3,147
Other
TOTAL EXPENDITURES - 46,000 47,380 48,801 50,265
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges (46,000) (47,380) (48,801) (50,265)
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (46,000) (47,380) (48,801) (50,265)
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Expansion of Community Centre Library
DC Funded - To address the growth needs in this area of the City.
Page 413 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Display Unit for Community Centre Fixtures and Furniture 7,120 7,334 7,554 7,780 8,014 8,254 8,502 8,757 9,019 9,290 9,569
Study Pods Vehicles and Equipment 28,000 28,840 29,705 30,596 31,514 32,460 33,433 34,436 35,470 36,534 37,630
Public Access Computer Tables Fixtures and Furniture 8,000 8,240 8,487 8,742 9,004 9,274 9,552 9,839 10,134 10,438 10,751
Other Contingency 2,880 2,966 3,055 3,147 3,241 3,339 3,439 3,542 3,648 3,758 3,870
TOTAL EXPENDITURES - 46,000 47,380 48,801 50,265 51,773 53,327 54,926 56,574 58,271 60,020 61,820
FUNDING SOURCES
DC funds Development Charges (46,000) (47,380) (48,801) (50,265) (51,773) (53,327) (54,926) (56,574) (58,271) (60,020) (61,820)
TOTAL FUNDING SOURCES - (46,000) (47,380) (48,801) (50,265) (51,773) (53,327) (54,926) (56,574) (58,271) (60,020) (61,820)
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Expansion of Community Centre Library
Capital Budget Worksheet
Page 414 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:Yes In DC Background Study?Yes Year 2024 % DC 100%
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
222,854$ Library Van
High (Urgent/High Risk/Shovel Ready)
292,854$
Capital Budget Worksheet
2025
Funded through Development Charges
Basit Ur Rehman
30-Sep-25Growth Related
NEW
The Library Van for Community Growth and Engagement project aims to enhance the
library’s reach and impact and promote community development
This initiative is designed to support the library’s strategic growth objectives, improve
access to resources, and foster community engagement.
Objectives:
* Expand Delivery Capacity: Increase the efficiency and reach of our material distribution
to various branches and community locations.
* Grow Community Engagement: Utilize the van to broaden our outreach efforts through
library programs, workshops, and events, fostering deeper connections within the
community.
* Support Library Expansion: Strengthen our service capabilities and extend our reach to
better meet the growing needs of the community.
Budgetary Estimate
1-Mar-25
Niagara Falls Public Library
Niagara Falls Public Library
70,000$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
01-Jan-2025 N/A 1-Mar-25 1-Jun-25 30-Sep-25
Page 415 of 430
Requesting Division:2025 Request Total Cost
Department: 70,000$ 292,854$
Project Name:Pre-2025 Forecast
-$ 222,854$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment 60,000 61,800 63,654 65,564
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency 10,000 10,300 10,609 10,927
Other
TOTAL EXPENDITURES - 70,000 72,100 74,263 76,491
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds (20,000) (20,600) (21,218) (21,855)
OLG Reserve Fund
Development Charges (50,000) (51,500) (53,045) (54,636)
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (70,000) (72,100) (74,263) (76,491)
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Library Van
The Library Van for Community Growth and Engagement project aims to
enhance the library’s reach and impact and promote community development
Page 416 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Library Van Vehicles and Equipment 60,000 61,800 63,654 65,564 67,531 69,556 71,643 73,792 76,006 78,286 80,635
Other Contingency 10,000 10,300 10,609 10,927 11,255 11,593 11,941 12,299 12,668 13,048 13,439
- - - - - - - - - - - - - - - - - - - -
TOTAL EXPENDITURES - 70,000 72,100 74,263 76,491 78,786 81,149 83,584 86,091 88,674 91,334 94,074
FUNDING SOURCES
DC funds Development Charges (50,000) (51,500) (53,045) (54,636) (56,275) (57,964) (59,703) (61,494) (63,339) (65,239) (67,196)
Property reserves Capital SPRs/Reserve Funds (20,000) (20,600) (21,218) (21,855) (22,510) (23,185) (23,881) (24,597) (25,335) (26,095) (26,878)
TOTAL FUNDING SOURCES - (70,000) (72,100) (74,263) (76,491) (78,786) (81,149) (83,584) (86,091) (88,674) (91,334) (94,074)
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Library Van
Capital Budget Worksheet
Page 417 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:Yes In DC Background Study?Yes Year 2019 % DC 100%
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
1-Feb-25 N/A 1-Feb-25 NA 31-Mar-25
Capital Budget Worksheet
2025
No Impact on operating budget
Basit Ur Rehman
31-Mar-25Growth Related
NEW
Purchase of Acore Book trucks and Winter Tires to support the growth of library's
Bookmobile safety and operations
The acquisition of Acore Book Trucks will support the library’s growth by enabling more
efficient customization of the Bookmobile’s collection and streamlining material handling.
The new trucks will ensure smoother transitions of materials between stops, align with the
library’s expansion objectives, and support operational efficiency. Additionally, the new
trucks will reduce the physical effort required by staff in handling materials, thereby
minimizing strain and potential injuries.
The new book trucks will also help the Bookmobile serve more people in the community,
including schools, daycare centres, retirement homes, and public housing complexes. This
will increase access to library resources and foster stronger connections across a broader
section of the community. This initiative aligns with Goal #2 of the Library's Strategic Plan,
to create effective, targeted outreach strategies to address the needs of residents of
Niagara Falls.
The Bookmobile currently utilizes all-season tires, but the dealership has strongly
recommended switching to winter tires due to the local climate. Niagara is known for its
flash freezing and unpredictable weather, which can significantly impact driving conditions.
Winter tires are proven to improve the vehicle’s driving, braking, and handling in ice and
snow.
Budgetary Estimate
1-Feb-25
Niagara Falls Public Library
Niagara Falls Public Library
17,500$
-$
55,713$ Acquisition of Acore Book Trucks & Winter
Tires
High (Urgent/High Risk/Shovel Ready)
73,213$
Page 418 of 430
Requesting Division:2025 Request Total Cost
Department: 17,500$ 73,213$
Project Name:Pre-2025 Forecast
-$ 55,713$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment 13,500 13,905 14,322 14,752
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency 4,000 4,120 4,244 4,371
Other
TOTAL EXPENDITURES - 17,500 18,025 18,566 19,123
FUNDING SOURCES
Transfer from Operating
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges (17,500) (18,025) (18,566) (19,123)
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (17,500) (18,025) (18,566) (19,123)
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Acquisition of Acore Book Trucks & Winter
Tires
Purchase of Acore Book trucks and Winter Tires to support the growth of
library's Bookmobile safety and operations
Page 419 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Acore Book Trucks Vehicles and Equipment 10,000 10,300 10,609 10,927 11,255 11,593 11,941 12,299 12,668 13,048 13,439
Winter Tires and other related costs Vehicles and Equipment 3,500 3,605 3,713 3,825 3,939 4,057 4,179 4,305 4,434 4,567 4,704
Other Contingency 4,000 4,120 4,244 4,371 4,502 4,637 4,776 4,919 5,067 5,219 5,376
TOTAL EXPENDITURES - 17,500 18,025 18,566 19,123 19,696 20,287 20,896 21,523 22,168 22,834 23,519
FUNDING SOURCES
DC funding Development Charges (17,500) (18,025) (18,566) (19,123) (19,696) (20,287) (20,896) (21,523) (22,168) (22,834) (23,519)
TOTAL FUNDING SOURCES - (17,500) (18,025) (18,566) (19,123) (19,696) (20,287) (20,896) (21,523) (22,168) (22,834) (23,519)
BALANCE TO FUND - - - - - - - - - - - -
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Acquisition of Acore Book Trucks & Winter Tires
Capital Budget Worksheet
Page 420 of 430
Requesting Division:2025 Budget Request:
Department: Pre-2025 Approved:
Project Name: Forecast 2026+:
Total Project Cost:
Project Contact: Project Start Date:
Project Type: Estimated End Date:
Project Priority/Need: Project ID#:
Project Description:
Business Case:
Growth Related:No In DC Background Study?Year % DC
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
1-Jan-25 N/A 1-Apr-25 1-May-25 31-Jul-25
Capital Budget Worksheet
2025
Funded by a Transfer to Reserve in Operating Budget
Basit Ur Rehman
31-Jul-25State of Good Repair (Asset Management)
NEW
All furniture purchases above capitalization threshold.
Typical purchases to include replacement furniture such as desks, chairs, etc.
Prior to 2024 these purchases have run through the Library's operating budget and then
were capitalised during the audit process. By reflecting this budget in the capital budget it
is a truer reflection of operating vs capital expenses and will allow for less required
adjustments during each years audit process.
Small furniture purchases that do not meet the capitalization threshold will remain in the
operating budget and will be fully expensed in the purchasing year.
Budgetary Estimate
1-Jan-25
Niagara Falls Public Library
Niagara Falls Public Library
16,066$
-$
-$ Furniture
High (Urgent/High Risk/Shovel Ready)
16,066$
Page 421 of 430
Requesting Division:2025 Request Total Cost
Department: 16,066$ 16,066$
Project Name:Pre-2025 Forecast
-$ -$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology
Facilities and Land
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency
Other 16,066
TOTAL EXPENDITURES - 16,066 - - -
FUNDING SOURCES
Transfer from Operating (16,066)
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES - (16,066) - - -
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Furniture
All furniture purchases above capitalization threshold.
Page 422 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Furniture Other 16,066-
TOTAL EXPENDITURES -16,066 ----------
FUNDING SOURCES
Funded by a Transfer to Reserve in Operating Budge Transfer from Operating (16,066)
TOTAL FUNDING SOURCES -(16,066)----------
BALANCE TO FUND ------------
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Furniture
Capital Budget Worksheet
Page 423 of 430
Requesting Division:2025 Budget Request:
Department:Pre-2025 Approved:
Project Name:Forecast 2026+:
Total Project Cost:
Project Contact:Project Start Date:
Project Type:Estimated End Date:
Project Priority/Need:Project ID#:
Project Description:
Business Case:
Growth Related:No In DC Background Study?Year % DC
External Funding:No Is The Funding Confirmed?Funding Source
Support For Request:Please attach supporting documentation
Explanation of Impact on
Operating Budget:
(Financials on Page 2)
-$
-$ Hardware
High (Urgent/High Risk/Shovel Ready)
27,000$
Capital Budget Worksheet
2025
Funded by a Transfer to Reserve in Operating Budget
Basit Ur Rehman
31-Jul-25State of Good Repair (Asset Management)
NEW
All hardware purchases above capitalization threshold..
:Typical purchases to include replacement hardware items such as desktop computers,
laptops, televisions, cameras etc.
Prior to 2024 these purchases have run through the Library's operating budget and
then were capitalised during the audit process. By reflecting this budget in the capital
budget it is a truer reflection of operating vs capital expenses and will allow for less
required adjustments during each years audit process.
Small hardware purchases that do not meet the capitalization threshold will remain in
the operating budget and will be fully expensed in the purchasing year.
Budgetary Estimate
1-Jan-25
Niagara Falls Public Library
Niagara Falls Public Library
27,000$
Estimated Project Timeline
(DD-MMM-YY):
Construction End
or DeliveryConstruction StartContract Award
or OrderDesign/Planning Planned
Procurement Date
1-Jan-25 N/A 1-Apr-25 1-May-25 31-Jul-25
Page 424 of 430
Requesting Division:2025 Request Total Cost
Department:27,000$ 27,000$
Project Name:Pre-2025 Forecast
-$ -$
Project Description:
Pre-2025 2025 2026 2027 2028
OPENING BALANCE (Surplus)/Deficit - - - - -
EXPENDITURES
Consulting (Design, Admin, PM)
Studies and Master Plans
Information Technology 27,000
Facilities and Land
Vehicles and Equipment
Parks/Trails/Cemeteries
Fixtures and Furniture
Roads, Bridges and Culverts
Stormwater Management
Water and Wastewater Systems
Contingency
Other
TOTAL EXPENDITURES -27,000 - - -
FUNDING SOURCES
Transfer from Operating (27,000)
Capital Levy (Asset Management)
Transfer from Water/Sewer
Capital SPRs/Reserve Funds
OLG Reserve Fund
Development Charges
Debentures
Canada Community-Building Fund
Federal/Provincial Grants
External Contributions
Other Revenue
TOTAL FUNDING SOURCES -(27,000)- - -
CLOSING BALANCE (Surplus)/Deficit - - - - -
ANNUAL OPERATING IMPACTS
Estimated Labour Costs
Estimated Debt Servicing Costs
Operating Costs
TOTAL OPERATING IMPACTS - - - - -
Capital Budget Worksheet
2025
Niagara Falls Public Library
Niagara Falls Public Library
Forecasted Future Expenditures
Hardware
Upgrade Victoria Branch Library's outdated pump room to replace obsolete
parts, ensuring reliability and reducing maintainence costs.
Page 425 of 430
Project Name:
Project ID#:NEW
ITEM DESCRIPTION PRESENTATION CATEGORY Pre-2025 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035
EXPENDITURES
Hardware Information Technology 27,000-
TOTAL EXPENDITURES -27,000 ----------
FUNDING SOURCES
Operational Transfer from Operating (27,000)
TOTAL FUNDING SOURCES -(27,000)----------
BALANCE TO FUND ------------
ANNUAL OPERATING IMPACTS
TOTAL OPERATING IMPACTS - - - - - - - - - - - -
Forecasted Future Expenditures
DETAILS FOR 2025 CAPITAL BUDGET
Upgrade Pump Room - Victoria Branch Library
Capital Budget Worksheet
Page 426 of 430
City of Niagara Falls
2025 Capital Budget - Summary of Requests Submitted (in priority order)
Instructions:
1.
2.
3. Please indicate the Project ID if one exists (i.e. additional funding requested) or "NEW" if it's a brand new request
4. Please indicate the 2025 Capital Budget Request Amount.
5. Please indicate the Total Project Cost To Date (including all previous budget approvals and the 2025 Budget Request).
6. Please save this listing in Q:\2025 Budget\CAPITAL\"your division's respective folder".
Examples:
Installation of New Splashpad SE NEW 850,000$
Gale Centre Refrigeration System Replacement AM RF63-24 465,000$
Project Name Priority
Project
Type
Project ID
or "NEW"
2025 Budget
Request ($)
Collections - Funded by Transfer to Reserves - 2025 HIGH AM NEW 129,223$
Collections - Funded by Development Charges - 2025 HIGH GR NEW 91,900$
### Upgrade Pump Room HIGH AM NEW 18,000$
### Creator Space and Local History Transition HIGH SE NEW 30,000$
### Expansion of Community Centre HIGH GR NEW 46,000$
### Library Van HIGH GR NEW 70,000$
### Acore book trucks and Winter tires for Bookmobile HIGH GR NEW 17,500$
### Furniture HIGH AM NEW 16,066$
### Hardware HIGH AM NEW 27,000$
###
###
###
Below please list all projects being requested in priority order (highest at the top)
Please specify the Project Type: State of Good Repair - Asset Management (AM), Strategic Investment (SI), Service Level
Enhancement (SE), Growth Related (GR)Page 427 of 430
Page 1 of 1
Memo
To: Mayor James Diodati,
Members of Niagara Falls City Council
From: Tiffany Clark, Director of Finance
Date: January 16, 2025
Re: Niagara Falls Innovation Hub (NFIH) Financial Information
RECOMMENDATION
For the information of Council.
BACKGROUND
Councillor Lococo has requested further information (2025 budget and financial
information) from Niagara Falls Innovation Hub, which is one (1) of the 14 groups the
City of Niagara Falls funds in the Boards, Commissions, Fee for Service and Grant
group. See CS-2025-03 – 2025 Boards and Commissions, Fee for Service, Grants and
Honorariums Recommendations report on today’s agenda for complete funding
recommendations for all groups.
The NFIH 2025 Budget has been attached for Council’s information and a snapshot of
the internal 2024 detailed revenue and expenses has been included in camera noting
that the year end is December 31, 2024 and as such final year end entries and accruals
have not yet been completed at this time.
ATTACHMENT
Attachment 1: Niagara Falls Innovation Hub 2025 Budget
Page 428 of 430
2025 Budget
Revenue
Memberships/Programs 225,000$
City of Niagara Falls 700,000$
University of Niagara Falls 350,000$
Rural Economic Development Fund 71,853$
Other Funding 23,000$
Sponsorship (Committed)75,000$
HST 42,000$
Transfer from reserves 49,089$
Total Revenue 1,535,942$
Expenses
Labour 672,909$
Rent 102,000$
Interns 34,000$
Expertise 332,000$
Operational/Program Expenses 290,000$
Magnificent Women's Market 27,798$
Promissory note repayment 77,235$
Total Expenses 1,535,942$
Niagara Falls Innovation Hub
Page 429 of 430
CITY OF NIAGARA FALLS
By-law No. 2025 - 012
A by-law to adopt, ratify and confirm the actions of the City Council at its meeting held on
the 21st day of January, 2025.
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 21st day of January 2025
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 21st day of January, 2025.
........................................................ ……...........................................................
WILLIAM G. MATSON, CITY CLERK JAMES M. DIODATI, MAYOR
Page 430 of 430