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01 - September 12, 2023 Budget Committee Agenda Packaged/o zuiuull�lr, o,�fir D+ NA101 Budget Committee ORDERS OF THE DAY Tuesday, September 12, 2023, 11:00 a.m. Council Chambers 450 Sunset Drive St. Thomas ON NOTE FOR MEMBERS OF THE PUBLIC: This meeting will not be livestreamed. Minutes will be posted to the Elgin County website following the meeting. Accessible formats available upon request. 1. CALL TO ORDER 2. APPROVAL OF AGENDA 3. ADOPTION OF MINUTES 4. DISCLOSURE OF PECUNIARY INTEREST AND THE GENERAL NATURE THEREOF 5. DELEGATIONS 6. REPORTS/BRIEFINGS 6.1 Director of Financial Services/Treasurer - Terms of Reference Review 6.2 Director of Financial Services/Treasurer - 2024 Draft Budget Survey 6.3 Director of Financial Services/Treasurer - Proposed Budget Schedule 6.4 Director of Financial Services/Treasurer - Department Budget Presentation Format 6.5 Director of Financial Services/Treasurer - 2024 Budget Pressures and Rate Increase 7. OTHER BUSINESS 8. CORRESPONDENCE 9. CLOSED MEETING ITEMS 10. MOTION TO RISE AND REPORT 11. DATE OF NEXT MEETING 12. ADJOURNMENT Pages 2 6 10 70 73 76 Page 1 November 1, 2022 Corporation of the County of Elain BUDGET COMMITTEE MINUTES For Tuesday, November 1, 2022 1:00 P.M. County Administration Building/Zoom The Budget Committee met this 1st day of November 2022. The meeting was held in a hybrid in-person/electronic format with Committee Members and staff participating as indicated below. Attendees: Warden Mary French, Chair (electronic) Deputy Warden Tom Marks (in -person) Councillor Ed Ketchabaw (electronic) Councillor Dominique Giguere (in -person) Staff: Julie Gonyou, Chief Administrative Officer/Clerk (in -person) Jennifer Ford, Director of Financial Services/Treasurer (in -person) Jenna Fentie, Manager of Administrative Services/Deputy Clerk (in - person) Stefanie Heide, Legislative Services Coordinator (in -person) Regrets: Brian Lima, General Manager of Engineering, Planning, and Enterprise/Deputy CAO 1. CALL TO ORDER The meeting convened at 1.00 p.m. with Warden French in the Chair. 2. APPROVAL OF THE AGENDA Moved by: Councillor Ketchabaw Seconded by: Deputy Warden Marks RESOLVED THAT the agenda for the November 1, 2022 meeting be approved as presented. 3. ADOPTION OF MINUTES Moved by: Councillor Giguere Motion Carried. Page 2 of 78 Page 2 November 1, 2022 Seconded by: Deputy Warden Marks RESOLVED THAT the minutes of the meeting held on July 12, 2022 be adopted. Motion Carried. 4. DISCLOSURE OF PECUNIARY INTEREST OR THE GENERAL NATURE THEREOF None. 5. DELEGATIONS None. 6. BRIEFINGS 6.1 2022 Quarter 3 Financial Results — Director of Financial Services/Treasurer The Director of Financial Services/Treasurer presented the report providing an update on the Performance of Budget to Actual up to the end of September 2022. Moved by: Councillor Giguere Seconded by: Councillor Ketchabaw RESOLVED THAT the report titled "2022 Quarter 3 Financial Results" from the Director of Financial Services/Treasurer dated October 25, 2022 be received and filed for information. Motion Carried. 6.2 2023 Budget Survey Results — Director of Financial Services/Treasurer and the Chief Administrative Officer The Director of Financial Services/Treasurer presented the report providing the Budget Committee with the results of the 2023 Budget Survey and a summary of the feedback based on responses received. The Director of Financial Services noted a point of clarification on the Budget Tax Levy. Last year Council did agree to the targeted growth of 2% in the ten year plan as presented, however the Tax Levy increase that Council agreed to was 3.6% over the ten (10) years, and not the stated 5.48% as in the report, for a total of 5.6% annually in total. The Committee reviewed the six (6) questions from the Budget survey that were used to guide the development of the Executive Leadership Team's Page 3of78 Page 3 November 1, 2022 2022 budgets and provided feedback for the 2023 budget process. Moved by: Councillor Giguere Seconded by: Deputy Warden Marks RESOLVED THAT the report titled "2023 Budget Survey Results" from the Director of Financial Services/Treasurer dated October 25, 2022 be received and filed for information; and THAT the Committee recommend to the 2022-2026 term of County Council that the composition of the 2023 Budget Committee be comprised of Committee of the Whole to avoid delays and to ensure all Councillors are involved in budget discussions. Motion Carried. 6.3 2023 Budget Risks and Opportunities — Director of Financial Services/Treasurer The Director of Financial Services/Treasurer presented the report serving to provide context to the immediate concerns as they exist for the County of Elgin. The Director of Financial Services/Treasurer noted a point of clarification that in the chart of expected costs and savings provided by staff, the reference to "percentage of tax increase" should instead be "percentage of levy increase". Moved by: Councillor Ketchabaw Seconded by: Councillor Giguere RESOLVED THAT the report titled "2023 Budget Risks and Opportunities" from the Director of Financial Services/Treasurer dated October 25, 2022 be received and filed for information. Motion Carried. 6.4 2022 to 2031: Ten-year Budget Plan Overview — Director of Financial Services/Treasurer The Director of Financial Services/Treasurer presented the report providing a review of the budget development methodology used by staff and base information for the 2023 budget. Moved by: Deputy Warden Marks Seconded by: Councillor Ketchabaw Page 4 of 78 Page 4 November 1, 2022 RESOLVED THAT the report titled "2022 to 2031: Ten-year Budget Plan Overview" from the Director of Financial Services/Treasurer dated October 26, 2022 be received and filed for information. - Motion Carried. 7. OTHER BUSINESS None. 8. CORRESPONDENCE None. 9. DATE OF NEXT MEETING The Budget Committee will meet again at a date to be determined. 10. ADJOURNMENT Moved by: Deputy Warden Marks Seconded by: Councillor Giguere RESOLVED THAT we do now adjourn at 2.02 p.m. to meet again at the call of the Chair. - Motion Carried. Jenna Fentie, Ed Ketchabaw, Manager of Administrative Services/ 2023 Warden. Deputy Clerk. Page 5of78 REPORT TO BUDGET COMMITTEE FROM: Jennifer Ford, Director of Financial Services/Treasurer DATE: Sept 5, 2023 SUBJECT: Terms of Reference Review RECOMMENDATIONS: THAT the report entitled "Terms of Reference Review" presented by the Director of Financial Services/Treasurer dated Sept 5, 2023 be received and filed. INTRODUCTION: Appendix A outlines the Terms of Reference for a sub committee of council related to the establishment of a Standing committee to oversee the County Budget process. This report serves to begin the 2024 Budget process with a review of the Terms of Reference and to utilize the expertise of the Budget Committee to streamline the 2024 budget process. BACKGROUND AND DISCUSSION: During the 2023 Budget process, the County administered the Budget process within the Committee of the Whole. During this period, there was a Council orientation session, and approximately seven meetings that were held to provide all Council members with a full overview of the Budget composition of our corporation. Council also reached out to residents by posting a budget survey and by holding an open house to obtain feedback related to the County budget. As we head into the 2024 budget process, the Committee of the Whole has experienced a full budget cycle at the County, and has considered many reports with budget related implications during their first year. The Budget Committee was designed as Standing Committee A-5 and was appointed on January 10, 2023 in By -Law 23-01 to be engaged to navigate through the next Budget cycle. The Terms of Reference as presented in Appendix A outline the duties of the Committee as delegated to them by Council through By -Law 23-01. Members of the Budget Committee include: Warden Ketchabaw, Deputy Warden Jones, Councillor Sloan, and Councillor Hentz. Page 6 of 78 Objectives of the Budget Committee: • Review and assess budget principles, allocations and related financials, providing advice to the CAO and Director of Finance on the annual budget. • To receive presentations from each department as required on financial matters • To evaluate the budgetary implications of proposals for new and substantially revised programs and services in advance of Council's budget deliberations. Meeting Frequency: • 1 full -day meeting will be held in November and 1 full -day meeting will be held in December each year. Additional meetings may be scheduled on an as needed basis at the discretion of the Chair. Reporting: • The Budget Committee will report to Council on an as -needed basis FINANCIAL IMPLICATIONS: The annual budget process has the largest impact on services and ratepayers than any other process. It is a great opportunity for Council and the public to get involved and to learn about their local government and the services that we support. ALIGNMENT WITH STRATEGIC PRIORITIES: Serving Elgin ® Ensuring alignment of current programs and services with community need. ❑ Exploring different ways of addressing community need. ® Engaging with our community and other stakeholders. Additional Comments: Growing Elgin ❑ Planning for and facilitating commercial, industrial, residential, and agricultural growth. ❑ Fostering a healthy environment. ❑ Enhancing quality of place. Investing in Elgin ® Ensuring we have the necessary tools, resources, and infrastructure to deliver programs and services now and in the future. ® Delivering mandated programs and services efficiently and effectively. 2 Page 7 of 78 3 � LOCAL MUNICIPAL PARTNER IMPACT: Within our budget exists several areas related to shared services and initiatives that our municipal partners may already be or may wish to be further involved in. The CAO and/or Director of Financial Services/Treasurer will engage with our Municipal partners to ensure a collaborative effort. COMMUNICATION REQUIREMENTS: The Committee will engage public consultation through Engage Elgin via a budget survey and may reach out using other methods throughout the budget process. CONCLUSION: The Terms of Reference, included in By -Law 23-01, are presented today as information for the Budget Committee as staff begin their work on the 2024 Budget documents which will be brought forward later in 2023 to this group. All of which is Respectfully Submitted Approved for Submission Jennifer Ford Don Shropshire Director of Financial Services/Treasurer Chief Administrative Officer Page 8of78 Schedule A-4 — Standing Committee — Council Budget Committee TERMS OF REFERENCE Committee Name: Council Budget Committee Committee Type: Standing Committee Pursuant to By -Law 19-41, a Standing Committee is a Committee established by Council, comprised entirely of Members of Council, tc carry out duties on an ongoing basis, as specified by Council. Reporting to: Elgin County Council Enabling Legislation/ By -Law 19-41 (Procedural By -Law), By -Law 23-01 (Council By -Law (if applicable) Committees By -Law) Staff Support: CAO/Clerk (or designate) and Director of Finance, other staff as required Department Linkage: Administrative and Financial Services Term of Appointment: 1 year, Members eligible for reappointment Financial Impact: No additional staff resources required Meeting Frequency: 1 full -day meeting will be held in November and 1 full -day meeting will be held in December each year. Additional meetings may be scheduled on an as -needed basis at the discretion of the Chair. Chair/Vice Chair Warden Skills/Qualifications Financial experience preferred Membership/Composition Elgin County Council shall appoint three (3) Members to the Committee. There will be a total of four (4) Members, including the Warden. The Warden will serve as the Chair of the Committee. Candidates will be recommended by the Warden and appointed by County Council. Mandate: The Budget Committee is a Standing Committee of Council established to deliberate on the Budget, which includes the future Capital and Current Programs for the County of Elgin. Objectives: The Budget Committee shall: • Review and assess budget principles, allocations and related financials, providing advice to the Chief Administrative Officer and Director of Finance on the annual budget; • To receive presentations from each department, as required, on financial matters; • To evaluate the budgetary implications of proposals for new and substantially revised programs and services in advance of Council's budaet deliberations Link to Council's Strategic Investing in Elgin — To make responsible financial decisions. Priorities: Reporting Requirements: The Budget Committee will report to Council on an as -needed basis. Timeline for Completion of the Ongoing Assigned Tasks: Council Review: Annually Page 9of78 E191,11, RECOMMENDATIONS: REPORT TO BUDGET COMMITTEE FROM: Jennifer Ford, Director of Financial Services/Treasurer DATE: Sept 5, 2023 SUBJECT: 2024 Draft Budget Survey THAT the report entitled "2024 Draft Budget Survey" presented by the Director of Financial Services/Treasurer dated Sept 5, 2023 be received and filed, and; THAT the 2024 Budget Survey and the advertising campaign, including any applicable changes, be released for public consultation for the period September 13, 2023 to October 13, 2023. INTRODUCTION: The County annually invites the public to participation in the Budget process through an interactive survey. The survey provides information that will inform Council and staff throughout the Budget process. This report serves to present a draft of the 2024 Budget Survey for Budget Committee review and approval before posting to the website. BACKGROUND AND DISCUSSION: The annual Budget Survey has evolved to be one of our primary means to gather information from constituents which assists in guiding our budget development. Preliminary work has been done on the 2024 budget survey that includes a change to the dates on last year's budget survey and some additional information explaining the services provided by Planning, Economic Development and Land Division due to respondents requesting more information last year. (Appendix B). The summary and report for the 2023 budget survey has been provided in Appendix E and F to enable the Budget Committee the opportunity to review and compare all of the previous year's responses and information received. The survey is now being brought forward for review and approval by the Budget Committee before being posted. The committee is encouraged to take this opportunity to remove, add or reword questions in order to provide better or more targeted information for staff to support the budget preparation process. We will host the survey on our website at ugg,gg, Ili iuin � a/unve,st,iI[ ug„uie Lll���iil.lf::�!I. Page 10 of 78 using our tngage Elgin platform. It will be advertised on social media, and through ads in local papers using a QR code to link the survey to your device in order to complete it. Jessica Silcox, our Corporate Communications & Engagement Coordinator, created a "Slice of the Pie" media campaign with an added automated feature which will be used on social media platforms (Appendix C & D). Respondents who fill out the budget survey to show us how they would slice up the Elgin County budget, will be offered a chance to win an actual homemade pie from local Elgin County vendor! It will be the respondent's choice to leave some form of contact information, at the end of the survey, such as a return email address, if they wish to be included in the weekly draw. Staff suggest posting the survey for approximately 4 weeks from today's meeting. One pie per week will be drawn and the winner's name will be posted to bring attention to the survey each week. The timing would see the survey being taken down on or about October 13t". The results will be immediately compiled and shared with departmental leads to guide their budget process further. Staff will provide the results at the next approved Budget Committee meeting thereafter. FINANCIAL IMPLICATIONS: Results will be shared with departmental leads in order to immediately guide the budget process further. Advertising and weekly draw prizes will be contained within the current year's budget. ALIGNMENT WITH STRATEGIC PRIORITIES: Serving Elgin ® Ensuring alignment of current programs and services with community need. ® Exploring different ways of addressing community need. ® Engaging with our community and other stakeholders. Growing Elgin ❑ Planning for and facilitating commercial, industrial, residential, and agricultural growth. ❑ Fostering a healthy environment. ® Enhancing quality of place. Investing in Elgin ® Ensuring we have the necessary tools, resources, and infrastructure to deliver programs and services now and in the future. ® Delivering mandated programs and services efficiently and effectively. 2 Page 11 of 78 Additional Comments: 3 LOCAL MUNICIPAL PARTNER IMPACT: In prior year's, some respondents have included information relevant to services provided by our local municipal partners. Staff will reach out to the specific municipal partner when this occurs to share the information received. COMMUNICATION REQUIREMENTS: The survey will be posted on our website and will be advertised through various different media options. Respondents may also pick up a hard copy or use public computers to fill out the survey at any Elgin County Library location. Respondents may choose to also enter a draw to win a pie! CONCLUSION: The Budget Survey annual process has become a way for the public to have their say during the budget process. The Budget Committee now has input into this process to help guide and modify the survey as it was presented last year before being posted for public consultation. All of which is Respectfully Submitted Approved for Submission Jennifer Ford Don Shropshire Director of Financial Services/Treasurer Chief Administrative Officer Page 12 of 78 Elgin County 2024 Budget Survey All fields marked with an asterisk (*) are required. County Budget Background Elgin County's seven (7) partner municipalities (Town of Aylmer, Municipality of Bayham, Municipality of Central Elgin, Municipality of Dutton Dunwich, Township of Malahide, Township of Southwold and Municipality of West Elgin) collect property taxes from property owners, farms and businesses within the municipality. These taxes are collected for the services and programs delivered locally by your municipality, Elgin County and School Boards. Elgin County is a two-tier government, which means that the local municipality provides different services to those provided by the County. Some of the Services provided by the County include: • Transportation Services: Road, bridge and infrastructure maintenance • General Government, Administrative Services and Economic Development and Tourism • Property Tax Related Services (includes costs associated with Municipal Property Assessment Corporation (MPAC)) Planning, Development & Land Division • Public Health Services (funding provided to Southwestern Public Health) Emergency Medical Services (Ambulance) • Library & Cultural Services (includes 10 branch Libraries, Elgin Heritage Centre and Archives Social Services (funding provided to the City of St. Thomas who delivers this service on our behalf) Long -Term Care Homes and Seniors Services (Elgin Manor, Bobier Villa, Terrace Lodge) The County of Elgin does not provide the following services (these services are provided by our Local Municipal Partners): • Water Infrastructure and Rates • Sewer Infrastructure and Rates • Garbage Collection • Local Municipal Roads • Parks and Recreational Facilities As you can see, the County is responsible for providing a wide variety of services. The chart above has been included to show how your property taxes are spent at the County level. Note: Public Health and Property Tax payments are mandatory. Page 13 of 78 1. What Municipality do you live in? o Town of Aylmer o Municipality of Bayham o Municipality of Central Elgin o Township of Malahide o Township of Southwold o Municipality of Dutton Dunwich o Municipality of West Elgin o I do not live in Elgin County 2. What is the primary category in which you pay taxes? o Commercial o Residential o Agricultural 3. How important are Transportation Services (Roads, Bridges and Infrastructure Maintenance) to you? o One of the most important services o Very important o Somewhat important o Not important o Doesn't matter to me o Not sure /need to know more 4. Elgin County's investment in Transportation Services (Roads, Bridges and Infrastructure Maintenance) should be: o Increased o Maintained o Reduced o Not sure/need to know more Page 14 of 78 5. If you chose 'Increased' in #3, please indicate how you would prefer to see an increase in transportation infrastructure funded? o An initial one-time larger adjustment to tax levy o Phased -in increases over 3-4 years o Debt financing over a short-term (10 years) o Debt financing over a longer -term (20 years) 6. Approximately 12% of the County's total budget supports Government Services, Administration, County Council, and Committees. Is this amount: o Too little o Appropriate o Too much o Not sure/need to know more 7. Elgin County Economic Development and Tourism is dedicated to enhancing the economic well-being of the region by attracting new businesses, nurturing existing ones, supporting entrepreneurship, and promoting tourism, all while encouraging private sector investment to drive economic growth and prosperity, thereby reducing the pressure on residential taxes. Are our efforts: o Very effective o Effective o Ineffective o Not sure/need to know more 8. Elgin County's investment in Economic Development (Business Support, Retention and Workforce Development efforts) and Tourism should be: o Increased o Maintained o Decreased o Not sure/need to know more Page 15 of 78 9. The County makes planning decisions that will determine the future of communities through an Official Plan and through by-laws that establish rules and regulations that control development. The Planning Department is responsible for ensuring the orderly development of land in Elgin County. County Planning staff review applications for official plan amendments, subdivisions, and condominiums, as well as other planning applications for which the County is the approval authority. Planning also provides feedback on local municipal planning matters, such as zoning amendments and site plans. The Land Division Committee oversees the creation of new lots and easements, as well as adding land to existing parcels where a plan of subdivision is not required. The Land Division Committee meets monthly to review applications and ensure that approved severances follow Provincial policies and County and Municipal Official Plans. How important is Planning and Development Services (including Land Division Committee) to you? o One of the most important services o Very important o Somewhat important o Not important o Doesn't matter to me o Not sure/need to know more 10. Elgin County's investment in Planning and Development (including Land Division Committee) should be: o Increased o Decreased o Maintained o Not sure/need to know more 11. How important are Public Health Services (funding provided to Southwestern Public Health) to you? o One of the most important Services o Very important o Somewhat important o Not important o Doesn't matter to me o Not sure/need to know more Page 16 of 78 12. Elgin County's investment in Public Health Services (funding provided to Southwestern Public Health) should be: o Increased o Maintained o Decreased o Not sure/need to know more 13. How important are Emergency Medical Services (Ambulance) to you? o One of the most important services o Very Important o Somewhat important o Not important o Doesn't matter to me o Not sure/need to know more 14. Elgin County's investment in Emergency Medical Services (Ambulance) should be: o Increased o Maintained o Decreased o Not sure/need to know more 15. How important are Elgin's 10 branch Libraries and Cultural Services (Elgin Heritage Centre and Archives) to you? One of the most important services o Very important o Somewhat important o Not important o Doesn't matter to me o Not sure/need to know more Page 17 of 78 16. Elgin County's investment in Elgin's 10 branch Libraries and Cultural Services (Elgin Heritage Centre and Archives) should be: o Increased o Maintained o Decreased o Not sure/need to know more 17. How important are Social Services and Affordable Housing (funding provided to the City of St. Thomas, who delivers these services on our behalf) to you? o One of the most important services o Very important o Somewhat important o Not important o Doesn't matter to me o Not sure/need to know more 18. Elgin County's investment in are Social Services and Affordable Housing (funding provided to the City of St. Thomas, who delivers these services on our behalf) should be: o Increased o Maintained o Decreased o Not sure/need to know more 19. Elgin Manor, Bobier Villa and Terrace Lodge are Elgin County's owned and operated Long -Term Care Home facilities providing personal and health services to 247 residents. How important are Long -Term Care Homes and Seniors Services (Elgin Manor, Bobier Villa and Terrace Lodge Long -Term Care Homes) to you? o One of the most important o Very important o Somewhat important o Doesn't matter to me o Not sure/need to know more Page 18 of 78 20. Elgin County's investment in are Long -Term Care Homes and Seniors Services (Elgin Manor, Bobier Villa and Terrace Lodge Long -Term Care Homes) should be: o Increased o Maintained o Decreased o Not sure/need to know more 21. Do you feel that you receive good value for your tax dollars? o Strongly agree o Agree o Neutral o Disagree o Strongly Disagree 22. Please indicate why you feel you do or do not receive good value for your tax dollars: Please add your comment here... 23. What do you think will be the biggest challenges facing Elgin County in the near future? o Maintaining high -quality roads, bridges, and critical infrastructure o Emergency medical services o Seniors services o Support for business o Not sure/need to know more o Other (please provide your comments): Page 19 of 78 24. Please pick your top TWO (2) priorities that you believe Elgin County should spend more tax dollars on- o Transportation Services (roads, bridges and infrastructure maintenance) o Social services and affordable housing (market rent housing, supportive housing, rent -geared -to -income and emergency shelter) o Emergency medical services (ambulance) o Public Health o Providing grants for community programs, services and events o Library & cultural services (including museums and archives) o Long-term care homes and seniors services o Solving other emergent challenges such as connectivity, housing, etc. o Not sure/need to know more o Other (please specify) 25. Acceptable ways to increase spending on these services include (please check all that apply): o Increase in tax levy o Decrease spending in other service and program areas o Make increased spending conditional on increase in provincial funding o Finding efficiencies o Not sure/need to know more o Other (please specify) 26. Fewer tax dollars should be spent on (select top TWO that apply): o Transportation Services (roads, bridges and infrastructure maintenance) o Emergency medical services (ambulance) o Long-term care homes and seniors services o Public Health o Providing grants for community programs, services and events o Library & cultural services (including museums and archives) o Solving other emergent challenges such as connectivity, housing, etc. o Not sure/need to know more o Social services and affordable housing (market rent housing, supportive housing, rent -geared -to -income and emergency shelter) o Other (please specify) Page 20 of 78 27. If tax increases are necessary to maintain or improve the level of services provided by the County, what would be an acceptable yearly tax increase over the next 10 years. 0 0% o 0-2% o 2-4% o 4-6% o Other (please specify) 28. Do you have any other comments or suggestions for the Budget Committee or Council regarding the 2024 budget? Please add your comment here... 29. We appreciate your participation in this budget survey! If you would like to enter our draw to win one (1) of four (4) free pies, please enter your email below. Your name and email address are collected and used solely for the purpose of the draw and to contact you in the event you are a winner, your responses to the budget survey will still remain anonymous. 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(D c (D �F EE cu c: (D (D (D (D (D I C)- Cu Cu (D �5 0- (D X Cu CU (D Cu E E) (D 0 EL (D Cu Cu L (D E Cu B Cu cu S: (D < M 0 0 0- va to a 2 (1) (11)) B z < d. z z Cf) Cf) co I- 46 co LO (D aj 0- 2 Cu D 0- (D E cu E JOD 0 0 7F) cu % (D 0 CZ A X 0 (D tu 0 cc: c: 0, CU E EL 0 E tu (D cu QD �F D (D -2 cu L �> c: 's (D 0 E CU (D (D 0 Cu Lu 'r 0 tu C) (D c: Cu E Cu 0) > Ou 0 c c 0- 0 L cn 0 C a- Cu Cu C: (1) 0 Cu c: M U) Ql) U) c: tu CC Z� Cu M U) 0 _0 0 E E E 0 0 a- 0 QD 0 CD c: CD c: CZ (u 0- Cu 0 a- CD je m c: Cu 0 B U) E X: of a (1) w M 0 () (U 0 0 E 4— 7a E (1) CO) E—0 U) CZ Cu 0- 0 M c a 1 0c cn CT cn E :E CD 0 CD 0 CD — 0) CD CD 0 0 0 cl 4= EE 2 A 0 0)EE 0 z: x > tu 0 (U (1) 0 >, (1) (D 0 vq 0 0 tj aj 0 Cu U) U) CZ 0 E -id 0 U) E co A U w b 0 CZ E L 0 0 0 w cu D Cu (U CZ 0 0 -C 0 0 (1) 0 0) 0 > 0 to CT m 03 L�: x W cu 0 13 Ch En -ld aj c: 0 cl 0 CID A A z w 6- 0 -=w :2 z 0. 0. 9 0 N 00 I,- 4 0 0') LO (1) Cu va -ac > 13 0- 13 EE 16 A > vu 0 0 13 CO 0 0 CO) co I- 4-- 0 0 (C) (1) 1101111110 �M& ProgIressive by Nature RECOMMENDATION: REPORT TO BUDGET COMMITTEE FROM: Jennifer Ford, Director of Finance/Treasurer Julie Gonyou, Chief Administrative Officer DATE: October 25, 2022 SUBJECT: 2023 Budget Survey Results THAT the report titled 2023 Budget Survey Results, dated October 25, 2022 submitted by the Director of Finance/Treasurer, be received and filed for information; and THAT the Committee recommend to the 2022-2026 term of County Council that the composition of the 2023 Budget Committee be comprised of Committee of the Whole to avoid delays and to ensure all Councillors are involved in budget discussions. INTRODUCTION: The purpose of this report is to provide the Budget Committee with the results of the 2023 Budget Survey and summarizes the feedback based on responses received. DISCUSSION: Through the 2022 budget process, Council directed staff to prepare the 2023 budget with a target base budget tax levy increase of a 5.48% with a target growth amount of 2% for a total increase of 7.48% If target growth is higher than targeted, then the levy increase would be lower. If target growth is lower, then the levy increase wouldneed to be higher. During preparation of the budget, staff will consider current levels of service and make recommendations as required to ensure County services are being delivered most efficiently to meet the community's needs. All impacts from capital projects, growth and new service level initiatives will be submitted as part of the 2023 budget process for consideration by Council. 2023 Budget Committee composition Elgin County has been well served by a Budget Committee. In 2022, the Budget Committee met seven times to support Council in its due diligence and provide a complete review of the draft 2022 budget before it was presented to Council for approval. To ensure 2023 budget deliberations are not delayed, and to ensure all County Council is part of the detailed budget deliberation process, it is recommended Page 61 of 78 ]et discussions be heard by Committee of the Whole. This will help with and onboarding of new Members of Council Given the effectiveness of the Budget Committee over the past term of County Council, it will be staff's recommendation that Council consider establishing a Budget Committee that will begin meeting in Spring 2023. Budget Survey The 2023 Budget Survey questions were drafted through collaboration between staff from Financial Services, Administrative Services and the Budget Committee. The Budget Committee approved the 2023 Budget Survey before it was posted publicly in July 2022. With the objective of engaging the public in the budget process, the 2023 Budget Survey was launched in July 2022 and remained posted until September 26, 2022. The survey was posted on Social media, on our website, and available in paper copy at the Libraries. It is important to note that the responses are not considered statistically valid due to the number of responses and the methods used to capture responses. However, they do provide important insights and act as a gauge into the community's objectives surrounding the County's 2023 budget. Staff are currently preparing the 2023 budget, followed by an Executive Leadership Team review later in November and then Council review beginning in December. The information provided through the 2023 Budget Survey will be considered as staff and management continue to prepare the draft budget, not only for 2023 but also will be factored into long range plans and budget forecasts. Demographics: The survey responses had good representation from municipalities across Elgin, with the highest representation in Central Elgin (140); followed by the Township of Malahide (51); Township of Southwold (43); Municipality of West Elgin (42); Municipality of Bayham (36); Municipality of Dutton Dunwich (35); and Town of Aylmer (17). A total of 17 respondents indicated that they do not live in Elgin County. Key Findings: • In total, the survey had 394 respondents; this compares to the 216 responses to the 2021 Budget Survey. • Of the 394 surveys completed, 93 submissions were paper -based. The majority of respondents (75%) indicates that the County's investment in Transportation Services (Roads, Bridges, and Infrastructure Maintenance) should I.- r,I. WITFI-01 18� Page 62 of 78 191 n asked about the County's budget for Government Services, �u,,,inistration7 County Council and Committees, 36% of respondents indicated spending in this area is appropriate, 31 % indicated it was "too much", and 29% responded "not sure/need to know more". • The purpose of the County's Economic Development and Tourism services is to increase business activity in Elgin, thereby reducing the pressure on residential taxes. When asked whether the County's efforts are effective, responses include: ineffective — 33%; not sure/need to know more — 33%; effective — 32%; and very effective — 1.8%. • The majority of respondents indicated (39%) indicated that they would like the County's investment in Economic Development and Tourism to be maintained. • With respect to Planning and Development, 53% of respondents indicated they would like the County's investment in this service area maintained; 16% of respondents suggested an increase in investment and 11 % suggested a decrease; and 20% of respondents weren't sure/needed to know more about the County's investment in this area. • The majority of respondents (47%) indicated that the current level of investment • The majority of respondents (53%) indicated they would like to see the County's investment in Emergency Medical Services (EMS) maintained; 36% would like to see investment increased; 1.2% of respondents would like to see a decrease in investment and the remainder are "not sure/need to know more". • The majority of respondents (52%) would like to see the County's investment in Community and Cultural Services maintained; 23% would like to see an increase; 18% would like to see a decrease; and the remaining responses are "not sure/need to know more". • The majority of respondents (40%) would like to see the County's investment in Social Services and Affordable Housing increased; 37% would like to see the current level of investment maintained; 11 % would like to see a decrease; and the remaining responses are "not sure/need to know more". • With respect to Elgin's three (3) Long -Term Care Homes (LTCHs), the majority of respondents (46%) indicated they would like to see investment in LTCHs increased; 41 % would like to see the current level of investment in LTCHs maintained; 5% would like to see a decrease in investment; and the remaining responses are "not sure/need to know more". Questions with comments: 1.) When asked "do you feel that you receive good value for your tax dollars?", the majority of respondents (39%) responded "neutral"; 28% indicated that they agree; 2.5% strongly agree; 22% disagree; and 7% strongly disagree. Page 63 of 78 C! art of question #20, respondents were asked to indicate "why you feel you u� do not receive good value for your tax dollars" a summary of the comments received include the following themes: o Opportunity to capitalize on economies of scale to eliminate any duplication of services o Current structure of government (two-tier) results in inefficiencies o Spending on administrative services should be reduced and invested in front-line services o Unfair distribution of resources and investment o A need for enhanced transparency o Need for tangible / realizable return on investment o Productivity concerns o Waste / ongoing consideration of efficiencies o Improved road maintenance o Taxes are "too high" o Consider enhanced services for seniors as Elgin's population ages 2.) When asked what the biggest challenges Elgin County will face in the near future (question #21), the majority of respondents (30%) indicated seniors services; 15% indicated maintaining high quality roads, bridges, and critical infrastructure; 14% indicated EMS; 10% indicated support for businesses; and 11 % indicated that they are "not sure/need to know more". • As part of question #21, respondents were asked "what do you think will be the biggest challenges facing Elgin County in the near future?" and a summary of the comments received under "Other" include the following: o Connectivity o Keeping taxes affordable while balancing needs of residents considering demographics (i.e. support for Elgin's aging community) o Efficient spending o Resident and business attraction / retention o Accessibility o Adapting to climate change o Budget pressures o Hospice (*) — multiple responses o Homelessness, violence and substance abuse o Affordable housing o Rural social services (*) Hospice — The number of respondents referencing Hospice in Questions 21-26 totals 22, with 6 respondents who identified as not living in Elgin County. Concerns were raised by County residents regarding the possibility of "skewed data" resulting from an email sent out by Hospice of Page 64 of 78 61 Elgin to their subscribers with suggested responses to survey questions in favour of the Hospice project. 3.) Question #22 asked respondents to identify the top TWO (2) priorities that they believe Elgin County should spend more tax dollars on. 0 134 respondents identified LTCHs and Seniors Services (18.5%) 0 131 respondents identified social services and affordable housing (18.1 %) 0 78 respondents identified transportation services (10.7%) 0 74 respondents identified emergency medical services (10.2%) 0 64 respondents identified library and cultural services(8.8%) 0 63 respondents identified public health (8.7%) 0 55 respondents indicated "solving other emergent challenges such as connectivity, housing, etc." (7.6%) 0 43 respondents indicated "providing grants for community programs, services and events" (5.9%) 0 18 respondents indicated "not sure/need to know more" (2.4%) • As part of question #22, respondents were asked to identify "other" priorities which are summarized as follows: o High-speed internet o Business attraction / retention (including small businesses) o Right -sizing and limiting increases in expenditures o Enhanced efficiencies o Safe transportation and ongoing investment in infrastructure o Maintenance of naturalized spaces o Libraries o Seniors services o Hospice (*) (*) Hospice — The number of respondents referencing Hospice in Questions 21-26 totals 22, with 6 respondents who identified as not living in Elgin County. Concerns were raised by County residents regarding the possibility of "skewed data" resulting from an email sent out by Hospice of Elgin to their subscribers with suggested responses to survey questions in favour of the Hospice project. 4.) Question #23 as respondents to indicate "acceptable ways to increase appending on these services" (referring to Question #22). The majority of respondents (217 (35%)) indicated "finding efficiencies"; 152 (25%) respondents indicated "decrease spending in other service and program areas"; 136 (22%) respondents indicated "make increased spending conditional on increase in provincial funding"; 50 (8%) respondents indicated "increase in tax levy"; and 43 (7%) indicated "not sure/need to know more". Page 65 of 78 [1 ;tion #23 included a section for respondents to provide "Other" (2%) rents the results of which are summarized as follows: o Minimal salary increases o Invest in programs / services to attract residents and businesses o Development charges o Public -private partnerships o Limit spending o Seek out efficiencies 5.) Question #24 asks respondents to identify TWO opportunities where fewer tax dollars should be spent. The majority of respondents (124 (20%)) indicated providing grants for community programs, services and events; 122 (20%) indicated they were "not sure/need to know more"; 98 (16%) indicated library and cultural services; 68 (11 %) indicated public health; 56 (9%) indicated solving other emergency challenges such as connectivity, housing, etc.; 48 (8%) indicated social services and affordable housing; 39 (6%) indicated transportation services; 28 (4%) indicated LTCHs; and 8 (1%) indicated EMS. • Question #24 included a section for respondents to provide "other" opportunities (5%) where fewer tax dollars should be spent, the results of which are summarized as follows: o Administration / administrative costs o Avoiding duplication of services o Combine libraries with museums o Keep as -is — well balanced o Match cost -of -living -adjustment o Reduce municipal leadership salaries o Reduce over -staffing and overspending 6.) Question #25 ask respondents the following question: "if tax increases are necessary to maintain or improve the level of services provided by the County, what would be an acceptable yearly tax increase over the next 10 years?". The majority of respondents (55%) indicated 0-2%; 21 % indicated 2-4%; 17% indicated 0%; 2% indicated 4-6%. • Question #25 included a section for respondents to provide "other" (4%) ideas if tax increases are necessary, the results of which are summarized as follows: o Salary increases should be kept to a minimum and/or reduced o Invest in ways that will support resident and business attraction / retention o Development charges o No tax increases o Focus on finding efficiencies "cut fat" and salaries Page 66 of 78 P X N Consider long-term financing Seek out more provincial funding (health care / affordable housing) Seek more participation by the lower -tiers Limit spending FINANCIAL IMPLICATIONS: The results of the survey are shared with the Executive Leadership team to inform their decisions during the budget process. Last year, the Budget Committee used survey results to develop six (6) questions that were then used to guide the Executive Leadership Team's work as they developed the 2022 budget. The questions were as follows- 1 . To what extent did your department take into consideration public input received through the survey? 2. To what extent in planning for 2022 did your department take into consideration or account for inflation pressures? 3. To what extent have you considered offsets — in other words, what are you willing to give up? 4. How are your department priorities linked back to the Service Delivery Review recommendations? 5. To what extent has your department collaborated with other department(s) to develop the draft budgets and arrive at your recommendations? 6. If your department was faced with a 5% cut, what would you recommend to be reduced or eliminated? What are the associated risks? The Committee is encouraged to review the aforementioned questions and provide suggested revisions based on the 2023 Budget Survey responses. It is anticipated that the Executive Leadership Team will use these questions to guide and support the 2023 budget development process. ALIGNMENT WITH STRATEGIC PRIORITIES: Page 67 of 78 ving Elgin ® Ensuring alignment of current programs and services with community need. ® Exploring different ways of addressing community need. ® Engaging with our community and other stakeholders. Additional Comments: Growing Elgin ❑ Planning for and facilitating commercial, industrial, residential, and agricultural growth ❑ Fostering a healthy environment. ® Enhancing quality of place. Investing in Elgin ® Ensuring we have the necessary tools, resources, and infrastructure to deliver programs and services now and in the future. ® Delivering mandated programs and services efficiently and effectively. The 2023 budget process enables staff to focus on responsible financial management while maintaining transparency and accountability to management, Council and the public. LOCAL MUNICIPAL PARTNER IMPACT: The 2023 Budget Survey included several "comments" and responses that refer to services and programs outside of the County's jurisdiction. As such, comments and survey data will be shared with Elgin's Local Municipal Partners. COMMUNICATION REQUIREMENTS: The results of the 2023 Budget Survey have been shared with the Executive Leadership Team and will also be shared with the 2022-2026 term of County Council to inform its budget deliberations. A summary of survey responses will be available on the County's Budget webpage and hard copies will be available upon request. CONCLUSION: The feedback received through the 2023 Budget Survey indicates a desire to keep taxes affordable and/or minimize future tax increases while recognizing the need for All of which is Respectfully Submitted Jennifer Ford Director of Finance/Treasurer Approved for Submission Julie Gonyou Chief Administrative Officer E:3 Page 68 of 78 1001 improved delivery of certain services or increased levels of certain services. The information provided through the Budget Survey will be considered as staff continues to prepare the draft budget, not only for 2023 but how it may shape future years' budgets and be factored into long range budget forecasts as well. Page 69 of 78 E191,11, RECOMMENDATIONS: REPORT TO BUDGET COMMITTEE FROM: Jennifer Ford, Director of Financial Services/Treasurer DATE: Sept 5, 2023 SUBJECT: Proposed Budget Schedule THAT the report entitled "Proposed Budget Schedule" presented by the Director of Financial Services/Treasurer dated Sept 5, 2023 be received and filed, and; THAT the Budget Committee meet on October 24t", 2023 for a half day to receive the results of the budget survey in advance of budget deliberations, and; THAT the Budget Committee meet on November 14t", 2023 for a half day to receive and discuss a preliminary overview of the Engineering Capital Plan, and; THAT the Budget Committee meet on November , 2023 for a full day meeting to receive initial department budgets with additional meetings to be set if needed. INTRODUCTION: At the time that the Budget Survey is released, the County will post a proposed budget schedule that outlines the budget process we plan to follow. The schedule also assists staff with timelines that determine the need for reporting to Budget Committee meetings. BACKGROUND AND DISCUSSION: In the Terms of Reference presented earlier today, there are two target dates that form the minimum outline for meetings to be held by the committee to fulfill their objective "to receive presentations from each department, as required, on financial matters". It is outlined that meeting frequency include 1 full -day meeting in November and 1 full -day meeting in December each year and that additional meetings may be scheduled on an as needed basis at the discretion of the Chair. Staff have started to set meetings to compile needs for 2024 and will meet with finance staff over the next few weeks. Finance will take back the information to update departmental plans and assist with initial presentation readiness for department heads. Depending on availability, it would be at the discretion of the Budget Committee to Page 70 of 78 2 aeiermine it they wished to receive the initial budget asks from each department in one day, as per the Terms of Reference, or if this initial presentation should be split into two or more partial days to accommodate member schedules. At a high level, the proposed timeline includes the following budget related activities- September/October — Meetings within departments and with Finance to coordinate initial budget updates October* — Close budget Survey and share with Departments — Present results of budget Survey and present an Engineering department revised Transportation Capital Plan to Budget committee in advance of department budget meetings November* - Present Budget survey results and bring initial department presentations to Budget Committee December* - Revise initial presentations as needed and reattend Budget Committee as needed by department January/February — Present final budget documents with compiled changes to Committee — Potentially set a period of final public consultation (see Financial Implications) March — Seek final approval by Council with tax rates and ratios By -Law *For information purposes, Council meetings scheduled during these months occur on October 10, October 24, November 14, and November 28, with no scheduled Council meetings during December. Staff have provided some dates that may be appropriate for a November full day meeting: November 6, 7, 8, or 15 to be decided by the Committee. October 24, after Council, may be an appropriate date to present the results of the budget survey. November 14t", 2023, after Council, may be an appropriate date to discuss a preliminary overview of the Engineering 10-year Capital Plan. FINANCIAL IMPLICATIONS: The setting of the budget schedule provides direction for staff and enables the budget process to continue to move forward. It also enables the committee to make appropriate meeting arrangements in advance. In 2022, we held a public consultation in the form of an open house at the County Administration Building. It is our intent again to compile the 2024 Budget into a budget document that could be used online or in person to solicit feedback. It will be the Page 71 of 78 3 aecision or the Budget Committee to determine the form of consultation if such a period is desired. ALIGNMENT WITH STRATEGIC PRIORITIES: Serving Elgin ® Ensuring alignment of current programs and services with community need. ❑ Exploring different ways of addressing community need. ® Engaging with our community and other stakeholders. Additional Comments: Growing Elgin ❑ Planning for and facilitating commercial, industrial, residential, and agricultural growth ❑ Fostering a healthy environment. ❑ Enhancing quality of place. LOCAL MUNICIPAL PARTNER IMPACT: Investing in Elgin ® Ensuring we have the necessary tools, resources, and infrastructure to deliver programs and services now and in the future. ® Delivering mandated programs and services efficiently and effectively. The County of Elgin works in conjunction with our local municipal partners to set rates and ratios in OPTA. Delays in setting budget at our level may delay processes at our municipal partner level. COMMUNICATION REQUIREMENTS: The proposed schedule will be posted on our website at the time the Budget Survey is posted for public information purposes. CONCLUSION: The schedule is set to provide direction for staff, Committee members, and to inform the public of the expected budget process. All of which is Respectfully Submitted Approved for Submission Jennifer Ford Don Shropshire Director of Financial Services/Treasurer Chief Administrative Officer Page 72 of 78 E191,11, RECOMMENDATIONS: REPORT TO BUDGET COMMITTEE FROM: Jennifer Ford, Director of Financial Services/Treasurer DATE: Sept 5, 2023 SUBJECT: Department Budget Presentation Format THAT the report entitled "Department Budget Presentation Format" presented by the Director of Financial Services/Treasurer dated Sept 5, 2023 be received and filed, and; THAT the Director of Financial Services/Treasurer prepare a budget presentation template, that incorporates the Budget Committee needs as outlined today, to ensure clarity and uniformity of presentations. INTRODUCTION: Standardizing presentations between departments during the budget process provides clarity and enables the Committee to focus on the changes that we are presenting. This report seeks Committee feedback on what they would require in order to recommend any proposed changes to Council as part of the final budget for 2024. BACKGROUND AND DISCUSSION: Over the past few years, there have been many different formats that staff have used to present their department budget changes to Council and the former Budget Committee. At this time, staff are seeking Committee input related to information that they would like to see come forward from each department in order to be comfortable with requested changes. A template for presentations will then be developed that outlines proposed changes from departments that will support Committee decision -making requirements. Suggested items that may be incorporated into the presentation template: Overview of each department that includes mandatory services Current year budget with actual information from September Q3 A table that includes changes from 2023 budget to 2024 budget Expected overall levy increases/decreases of the departmental asks Subsequent meetings will focus on items that are needing further clarification Appendices that outline current 10-year plans by department before changes. Page 73 of 78 2 in ine pass the Budget Committee had identified 6 questions that were to be answered by each department during their presentation. These questions include: 1.) How did your department take into consideration the survey results? 2.) How did your department take into consideration inflationary pressures in your department? 3.) To what extent have you considered offsets, in other words, what are you willing to give up? 4.) What will you not do or what will you do differently to accommodate increased costs? 5.) How are your departmental priorities linked back to the Service Delivery Review, Council's Strategic Plan and other corporate / departmental plans? 6.) Do any urgent items need to be brought forward as standalone requests? Staff suggest that there is relevance to keeping some of the questions but that the list could be shortened to three main questions that include: 1), 2), 5) It is an expected part of the budget departmental discussions with Finance that question 3) and 4) are asked and always a consideration. As a result, presentations will include 3), 4) and 6) within the context of the changes presented as higher or lower than the previous year. Lowered costs can indicate that a line item has been reduced. This may accommodate an increase on another line or a decrease to funding. In some instances, reductions may stand alone as a cost savings within the department. At this time, the Budget Committee may make changes to any or all of the questions. FINANCIAL IMPLICATIONS: The presentation template that is decided upon should be easy for the Committee and staff to use and understand. The template will outline changes related to the financial position of each department within the County. It will be updated after the initial meeting to focus on any areas where the Budget Committee requires more information that will be presented during a subsequent meeting. This template will be created inhouse using existing resources. Page 74 of 78 3 ALIUNiwtN I WITH STRATEGIC PRIORITIES: Serving Elgin ® Ensuring alignment of current programs and services with community need. ® Exploring different ways of addressing community need. ® Engaging with our community and other stakeholders. Additional Comments: Growing Elgin ❑ Planning for and facilitating commercial, industrial, residential, and agricultural growth ❑ Fostering a healthy environment. ❑ Enhancing quality of place. LOCAL MUNICIPAL PARTNER IMPACT: None COMMUNICATION REQUIREMENTS: None CONCLUSION: Investing in Elgin ® Ensuring we have the necessary tools, resources, and infrastructure to deliver programs and services now and in the future. ® Delivering mandated programs and services efficiently and effectively. The development of a template to meet the needs of the Budget Committee and staff will clearly communicate departmental changes and enhance the budget process. All of which is Respectfully Submitted Jennifer Ford Director of Financial Services/Treasurer Approved for Submission Don Shropshire Chief Administrative Officer Page 75 of 78 E191,11, RECOMMENDATIONS: REPORT TO BUDGET COMMITTEE FROM: Jennifer Ford, Director of Financial Services/Treasurer DATE: Sept. 5, 2023 SUBJECT: 2024 Budget Pressures and Rate I ncrease THAT the report entitled "2024 Budget Pressures and Rate Increase" presented by the Director of Financial Services/Treasurer dated Sept 5, 2023 be received and filed, and; THAT the targeted rate increase be %, or; THAT the targeted rate increase remains unprescribed at this time. INTRODUCTION: Staff have prepared a high-level overview to inform the Budget Committee of some the budget pressures that the County of Elgin is aware of at this time as we begin the 2024 budget process. BACKGROUND AND DISCUSSION: The budget challenges this year include some unknown financial increases related to union contract negotiations that may significantly impact some departments. These increases will be added to department presentations when known in full, but Finance will include a minimal placeholder if these are not available by budget presentation time. Increases to staff wages have traditionally been budgeted at 2% and have generally aligned with the historical values of the Consumer Price Index. Recently experienced CP Indices have put some staff behind the 2% increases and ongoing negotiations may result in higher costs in some departments. It is noteworthy that the index is coming down with the July to July CPI increase is listed as 3.3%. The increasing interest rates for borrowings on any capital infrastructure will have an impact on the budget as interest must be included in costs with repayments to be handled outside of operating and within the Capital budget. As the Terrace Lodge project continues, staff are advocating, at the Ministry level, to provide us with more capital funding support to help offset these increases but uptake has not been positive Page 76 of 78 2 Tor any existing projects that signed prior to March 31, 2022. The County has demonstrated to the Ministry our desire to be flexible by presenting several proposals for the Ministry to consider but staff are also watching the interest rates. It is expected that the County of Elgin will continue to lean on unspent Capital reserves as much as possible during the construction phase before we must finalize and consider our final debt load. We currently have the ability to borrow $27M from Infrastructure Ontario (IO). Once the project is finished, we have approximately 120 days to confirm our requirements with IO. We are hopeful that rates decrease a few points in the meantime. It is also necessary to consider what pressures we will be facing related to future plans for infrastructure needs at the County when deciding next steps. It is expected that beginning in 2024, the 10-year plan will have some significant pressures on Engineering and facility Capital as it relates to changes being implemented for the mega site north of the City of St. Thomas. This site will have the spin off effects of increased service needs with major growth expected within the County boundaries. For example, there is discussion about the increased need for essential services such as Ambulance Services. The Transportation Master Plan has yet not been completed which gives us opportunity to take a step back and incorporate some of the developing plans that are unfolding in our area and under our control. These are some of the pressures that we foresee being part of our discussions that may impact the 2024 budget year and beyond. FINANCIAL IMPLICATIONS: After reviewing some of the expected challenges in advance of the 2024 budget deliberations, there may exist a preference by this Budget Committee to provide a target rate increase that staff should consider while developing the budget. In past years, there has been no prescribed target rate increase for the County to achieve on its tax rate between years. It is expected that staff will take a thorough approach to their departmental budgeting that continues to support mandatory existing levels of service while being fiscally mindful in all cases. Therefore, the Budget Committee may choose to not provide a target and allow staff to bring their best budget forward for review. At this time, staff request that the Budget Committee provide their preference for staff information. Page 77 of 78 3 ALIUNiwtN I WITH STRATEGIC PRIORITIES: Serving Elgin ® Ensuring alignment of current programs and services with community need. ® Exploring different ways of addressing community need. ® Engaging with our community and other stakeholders. Additional Comments: Growing Elgin ® Planning for and facilitating commercial, industrial, residential, and agricultural growth ® Fostering a healthy environment. ® Enhancing quality of place. LOCAL MUNICIPAL PARTNER IMPACT: Investing in Elgin ® Ensuring we have the necessary tools, resources, and infrastructure to deliver programs and services now and in the future. ® Delivering mandated programs and services efficiently and effectively. Many of our challenges will also be experienced by our Local Municipal Partners and, while there is only one tax payer, we do deliver many different services. At any time, if it is deemed desirable to come together to deliver any services that might streamline processes or services, the County of Elgin is ready and willing to having those discussions in order to move those initiatives forward. COMMUNICATION REQUIREMENTS: None CONCLUSION: With many challenges ahead, the County begins its budget deliberations with the Committee's guidance in order to deliver the 2024 budget. All of which is Respectfully Submitted Approved for Submission Jennifer Ford Don Shropshire Director of Financial Services/Treasurer Chief Administrative Officer Page 78 of 78