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02 - February 13, 2024 Budget Committee Agenda PackageOZ5 ElgmCounty Budget Committee Orders of the Day Tuesday, February 13, 2024, 5:00 p.m. Council Chambers 450 Sunset Drive St. Thomas ON Note for Members of the Public: Please click the link below to watch the Council Meeting: https://www.facebook.com/ElginCountyAdmin/ 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 - 2024 Budget Presentation and Public Consultation Session 7. Other Business 8. Correspondence 9. Closed Meeting Items 10. Motion to Rise and Report 11. Date of Next Meeting 12. Adjournment Pages 2 0 Budget Committee Minutes January 30, 2024, 10:30 a.m. Council Chambers 450 Sunset Drive St. Thomas ON Members Present: Warden Ed Ketchabaw, Chair (Committee Member) Deputy Warden Grant Jones (Committee Member) Councillor Andrew Sloan (Committee Member - virtual) Councillor Mike Hentz (Committee Member) Councillor Mark Widner Councillor Richard Leatham Councillor Todd Noble Staff Present: Blaine Parkin, Chief Administrative Officer/Clerk Nicholas Loeb, Director of Legal Services Jennifer Ford, Director of Financial Services/Treasurer Brian Masschaele, Director of Community & Cultural Services Amy Thomson, Director of Human Resources Peter Dutchak, Director of Engineering Services Michele Harris, Director of Homes and Seniors Services Jenna Fentie, Manager of Administrative Services/Deputy Clerk Stefanie Heide, Legislative Services Coordinator Call to Order The meeting was called to order at 10:51 a.m. with Warden Ketchabaw in the chair. 2. Approval of Agenda Moved by: Deputy Warden Jones Seconded by: Councillor Hentz RESOLVED THAT the agenda for the January 30, 2024 Budget Committee meeting be approved as presented. Motion Carried. Page 2 of 130 3. Adoption of Minutes Moved by: Councillor Hentz Seconded by: Councillor Sloan RESOLVED THAT the minutes of the Budget Committee meeting held on November 29, 2023 be adopted. Motion Carried. 4. Disclosure of Pecuniary Interest and the General Nature Thereof None. 5. Delegations None. 6. Reports/Briefings 6.1 Director of Financial Services - 2024 Budget Continued The Director of Financial Services/Treasurer presented the Corporate Activities budget, a list of discretionary budget items, and the draft budget document for the Committee's review. The Director also presented adjustments to the Library, Museum, and Ambulance budgets that were made since the last Committee meeting. The Committee discussed the Southwestern Public Health budget and its effects of the County Budget for 2024, and recommended that County Council send an advocacy letter urging the Province to meet their 75% funding obligation. The Committee recommended that no contingency fund be set up to cover potential additional budget asks. The Committee reviewed three (3) levy options for the 2024 budget. The Committee discussed removing memberships for the Federation of Canadian Municipalities and the Community Schools Alliance. The Committee discussed referring the requests from the St. Thomas Elgin General Hospital Foundation for the MRI, the Elgin County Hospice, the St. Thomas -Elgin Public Art Centre, and SCOR to County Council for final consideration. The Committee discussed holding a period of public consultation at the next Budget Committee meeting. Moved by: Councillor Hentz Seconded by: Deputy Warden Jones 2 Page 3 of 130 RESOLVED THAT Option # 1 be used as the basis to calculate the budget levy tax rate increase for 2024; and THAT the recommended discretionary items be included as presented; and THAT no changes to the Ratios or Landfill Grants to West Elgin or Dutton Dunwich be made for the 2024 Taxation year; and THAT the final budget book be prepared for presentation to the public; and THAT the Budget document be posted online for public consultation for a period of one (1) week, to be followed by a hybrid public consultation meeting to be held at the next Budget Committee meeting prior to final presentation to County Council. Motion Carried. 7. Other Business None. 8. Correspondence None. 9. Closed Meeting Items None. 10. Motion to Rise and Report None. 11. Date of Next Meeting The Budget Committee will meet again on February 13, 2024 at 5.00 p.m. 12. Adjournment Moved by: Councillor Hentz Seconded by: Councillor Sloan RESOLVED THAT we do now adjourn at 12.53 p.m. to meet again on February 13, 2024 at 5.00 p.m. Motion Carried. 3 Page 4 of 130 Jenna Fentie, Manager of Administrative Services/Deputy Clerk. Warden Ed Ketchabaw, Chair. 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AboutElgin County...................................................................... 3 BudgetPreamble........................................................................ 4 2024 Budget Process.................................................................. 5 About Your Property Tax Bill ....................................................... 6 2024 Budget Summary.............................................................. 7 2024 Proposed Budget Brief ........................• 8 2024 Proposed Revenue by Property Tax Class ............................ 9 2024 Proposed Revenue............................................................. 10 2024 Proposed Operating Costs ................................................. 11 2024 Proposed Capital Investments .......................................... 12 2024 Budget Plans.................................................................... 13 ���� � iurrur iurrur �w uir IiG ° a in ������1 3 e irliii c e.......................................... 13 ��� uir� IIII � ���� ... uir, IIII � uir, � � � �.. m� ��,��� .............................................................. c o in o urrurn liii c IIII' e v e IIIIo I�) iurrurn e in °t a in ������1 r' o t,w uir, liii s urrurn..................................... 20 urrurne uir,g e in c y M a in a g e iurrurn e in °t....................................................... 23 in g IiG in e e uir, liii in g a in ������1 r' uir, a in s I�) o iir, °t a °t iii o in .............................................. 26 f"''IIII in a in c liii a IIII 3 e uir, v iii c e s ............................................................... , 29 h°°°IIII t,w iurrurn a in IIII° e s o t,w uir, c e s ............................................................... , 31 h°°°IIIIo iurrurn e s a in ������1 3 e in liii o uir, s 3 e uir, v iii c e s ................................................... 33 in � ' o uir, iurrurn a °t iii o in re c IIIh in oIIIIo g y 3 e uir, v iii c e s .......................................... 37 IIII a in in liii in g a in d IIIL...... a in d IIII' liii v iii s iii o in (�',".'o urrurn iurrurn liii °t °t e e.................................. 39 uir, o v iii in c liii a IIII 0 � ' � ' e in c e s A �„���1 iurrurn liii in liii s °t uir, a °t iii o in ....................................... 42 BudgetGlossary.......................................................................... 42 Let's Have a Conversation .•••.•••.•••.•••.•••.•••.•••. 46 Appendix 1 - 10 Year Plan............................................................ 47 Appendix II - Discretionary Items ................................................ 102 Appendix 111 - 2024 Proposed Budget Brief - Option #2 & #3 ......... 105 Elgin County is an Upper -Tier Municipality that is comprised of the following seven (7) Municipalities: • Municipality of West Elgin • Town of Aylmer • Municipality of Dutton Dunwich • Township of Malahide • Township of Southwold • Municipality of Bayham • Municipality of Central Elgin Elgin County consists of County Council and Administration, which is made up of 10 departments focused on delivering exceptional service to approximately 52,000 people. The County serves its area municipalities, businesses, visitors, community and government partners, and Elgin County employees. While the City of St. Thomas is geographically located within the boundaries of Elgin County, it is a Single -Tier Municipality, and its services and operations are separate from those delivered by Elgin County. Services Community & Cultural Services (Archives, Library, Museum) Economic Development & Tourism Services Emergency Management/Fire Training Services Land Ambulance Services - Provided by Medavie Planning & Land Division Committee Long -Term Care Homes & Seniors Services Animal :® Fire/Police/Rescue Control _ Services Building Garbage and Services Kill,, Recycling By -Law Maintenance of Enforcement Municipal IN Roads Drainage Parks and .T. aj Recreation Maintenance of Elgin County Roads Provincial Offences Administration Social Services - Administered by the City of St. Thomas and funded by the County Planning Services Water and Wastewater ELGIN COUNTY 2024 PROPOSED BUDGET 1 03 Paae 26 of 130 F,„ P/ w �OPI r� Elgin County's budget is guided by Council's strategic priorities as set out in the Strategic Plan. The County's fiscal year is from January 1 to December 31. Municipal budget decisions set the funding for important infrastructure, programs, services, and facilities that serve Elgin County residents and ensure a high quality of life. Elgin County residents do not pay taxes directly to the County. Instead, the County tax levy is added to the tax bill in each area Municipality and then transferred to the County from the Municipality of West Elgin, Municipality of Dutton Dunwich, Township of Southwold, Municipality of Central Elgin, Township of Malahide, Town of Aylmer, and the Municipality of Bayham. The County's annual budget is then financed by these tax levies as well as senior government funding, reserve funding, and other fees collected. By taking a long-term 10-year approach to developing the budget, Council strives to proactively plan for challenges facing our residents while identifying opportunities to ensure Elgin is a place where people want to live, work and play. Understanding municipal budgets can be a daunting task. We have created a video to help inform you on "How your County Budget Works". This video can be accessed at the following link: www.youtube.com/watch?v=ZkxFg-NCAgo. Additionally, the Municipal Property Assessment Corporation (MPAC) also created an excellent overview of the municipal budget process and how MPAC assesses your property. This video can be accessed at the following link: https://.youtu.be/nrWry5i3TBU. m� m� m� III ° iiir iiii ° iiii iiir°i 1, 1iiir . iiir iiirn ° iiii o ir°i : If you still have questions about the budget, please don't hesitate to reach out to budget@a elgin.ca or call 519-631-1460, and a member of our team will connect with you. ELGIN COUNTY 2024 PROPOSED BUDGET 1 04 Paae 27 of 130 Below is a high-level timeline of the 2024 budget process. It should be noted that this process is subject to Council approval. SEPTEMBER 13, 2023 V;IIIII iu^iu g. a g. r rn turn to in ui °f y ..... 2024 IIV;'ftr dg.e.f Strurvr The budget survey informs and engages residents in setting the upcoming year's budget goals and objectives. OCTOBER 24, 2023 to f g. et C o iurr°m iirn ui t t e e II I e e"ui iu i g. The committee reviewed the results of the 2024 Budget Survey and completed a preliminary look at the risks and opportunities of the 2024 budget. NOVEMBER 29, 2023 to f g. et C o iurr°m turn ui t t e e II I e e"ui iu i g...... ICDeII2aur°fiurneiin°faIII IIPureseiin°fa°fuioiins The draft budget document is presented to the Budget Committee through the release of the draft budget package and department budget presentations. FEBRUARY 8-15, 2024 IPtAIlfbIIIuic Colin .tAIII°fa°fuioiin . tr fg.e"t 2024 A week long Public Consultation period SEPTEMBER 12, 2023 tA fg.et Coiurr°miurnuittee II Ieetuiirig. The Budget Committee met to review and discuss the proposed budget schedule, budget pressures, and the public budget survey launch. OCTOBER 2023 II.......ea feirsIIIhuiII2 ..'lliFeaiurn Curea°fes �ID uraf°f 20 24 IIV;'ftr dg.e°f County departments assess their needs and priorities for the coming year and their current financial state to develop preliminary budgets. Departments submit operating budgets, including budget projections, a 10-year capital plan and draft business plans. NOVEMBER 14, 2023 to d g. e "t C o turn turn ui °f °f e e M e e "t ui in g...... V;IIIIIiing.uiiineeuruiiing. Seurvuices CaII2ui°faIII IIPIIIaiin The Director of Engineering Services presented an overview of Engineering Services as well as the department's 10-Year Capital Plan and the proposed 2024 budget for Engineering Services. JANUARY 30, 2024 to f g. e t C o iurr°m iirn ui t t e e II I e e t ui iri g. Budget updates and rates reviewed including discretionary items. Proposed budget document to be updated and posted on website. Committee decides on Public Consultation period. including a Public Meeting on FEBRUARY 27, 2024 February 13, 2024 from 5pm to 7pm in CotAiricuiIII IIV;'ftA fg.et II Ieetuiirig. Council Chambers. The Public Meeting will also be accessible via Zoom. The proposed budget document is presented to Council through the release of the proposed budget package. ELGIN COUNTY 2024 PROPOSED BUDGET 1 05 Paae 28 of 130 Council's budget, once approved, sets out guidelines and directions for resource allocation, service delivery levels, and infrastructure maintenance and renewal. An essential part of the annual budget process is the continued support of the County's financial planning for the future. When you pay your property tax bill, the funds are distributed to three public service agencies (Education Levy, Area Municipal Tax Levy, and the County Municipal Tax Levy). These agencies are responsible for distinct programs and services as listed below. ELGIN COUNTY 2024 PROPOSED BUDGET 1 06 Paae 29 of 130 The 2024 budget levy is presented with a proposed tax rate increase of 3.79%. This is an increase of $5.O7M over the prior 2023 levy of $43.1M. *Includes: Levy ($48.2M) Debt Repayment $1.16M ELGIN COUNTY 2024 PROPOSED BUDGET 1 07 Paae 30 of 130 In 2024 Elgin County Council is proposing an annual levy of $48.2M. This is an increase of $5.07M over the prior 2023 levy of $43.1M. This significant investment does not include any planned new debt and allows for some growth to be put into reserves (1.73%), and equates to a 3.79% increase in proposed tax rate on an average property. Mflhat does °this iimean iir iiiresiiiiid eiin° iiiiiall 4d TAX $239,000 $239 000 = 2.39 x $25.00 = $59.75 $ 59.75 Median Assessed $100,000 2024 proposed Home Value in property tax Elgin County* increase over 2023 *Median Assessed Home Value as provided by MPAC's Municipal Connect (Assessment data based on 2016 values) ELGIN COUNTY 2024 PROPOSED BUDGET 1 08 Paae 31 of 130 *Other represents tax classes that are assessed by MPAC but may be exempt from paying property taxes such as municipal properties. �vy ��° Nse�by ����Class /THER 096 NEW MULTI - RESIDENTIAL 096 ELE)|NCOUNTY 2Q24PROPOSED BUDE)ET 1 09 The following chart represents Elgin County's 2024 Proposed Revenue. Revenue is funding that is expected to be received from such sources as: resident taxes (levy), senior government funding (i.e. funding from the Ministry of Health); user fees (i.e. money from Long -Term Care residents' accommodation fees); and other. Revenue is used to offset County expenses. EMERGENCY MANAGEMENT $11,544,809 CORPORATE SERVICES $4,192,976 ENGINEERING & TRANSPORTATION $4,413,031 PROVINCIAL OFFENCES ADMINISTRATION $2,259,932 FACILITIES $756,422 COMMUNITY & CULTURAL SERVICES $241,425 INFORMATION TECHNOLOGY $91,800 HUMAN RESOURCES $12,000 ELGIN COUNTY 2024 PROPOSED BUDGET 1 10 Paae 33 of 130 The following chart represents Elgin County's 2024 Proposed Operating Costs. Operating Costs are costs incurred by the County to support County services and operations. This includes personnel costs, facility and maintenance costs (i.e. utilities), and other day-to-day expenses. CORPORATE SERVICES :ES J& ECONOMIC DEVELOPMENT $1,473,407 ELGIN COUNTY 2024 PROPOSED BUDGET 1 11 Paae 34 of 130 The following chart represents Elgin County's 2024 Proposed Capital Investments. The County invests in new and existing physical assets to ensure sustainable delivery of services to the community. Examples of capital investments include the Terrace Lodge Long -Term Care Home Redevelopment Project and the County Administration Building Elevator Project. ELGIN COUNTY 2024 PROPOSED BUDGET 1 12 Paae 35 of 130 The Community and Cultural Services Department operates ten (10) library branches in accordance with the Public Libraries Act, the Elgin County Archives and the Elgin County Museum. This department employs up to 40 full-time and part-time staff to provide these public services. All ten (10) of Elgin County's Library branches provide free access to a diverse collection of materials and space for free Wi-Fi access, study areas and in -person programs. The Archives acquires, preserves and makes available archival records relating to the County of Elgin and its residents. The Elgin County Museum operates the Elgin County Heritage Centre and hosts exhibits and programs relating to the County's history. 1 The Public Libraries Act establishes the framework for operating a public library, including County library systems. All Municipalities of a similar size have a long tradition of operating public libraries with multiple branches. Elgin County Library was first established in 1936. There are legislative requirements for preserving municipal records. • The library manages over 225,000 physical items, plus digital materials and electronic resources, with over 240,000 item loans per year to approximately 8,500 active library card holders. Program attendance approaches 30,000 participants annually. • Archives assists with over 2,000 research enquiries annually based on a vast collection of historical records, including newspapers, photographs and maps. Over 150,000 photographs have been digitized and are available for online access. • The museum receives approximately 3,500 visitors annually for exhibits, special events and school programs and has a collection of over 10,000 artifacts. ELGIN COUNTY 2024 PROPOSED BUDGET 1 13 Paae 36 of 130 f The following section provides an overview of the budgets for this service area. Please note that numbers in brackets Q's indicate budget savings due to increased revenue or lower expenses. IIII r c III "i i v e s 2 0 2 4. P r o p o s e (I B tj (I g e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (21,342) (19,342) 2,000 Expense 278,328 267,388 (10,940) Net Operating 256,986 248,046 (8,940) Capital WIP 20,000 20,000 0 I m� III Illi b Ir a r y 2 0 2 4. P Ir o I s e IIB tj °.� m 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (175,735) (175,735) 0 Expense 3,331,894 3,436,282 104,388 Net Operating 3,156,159 3,260,547 104,388 Capital WIP 371,425 378,154 6,729 jsetjIIIrn 2 0 2 4. P Iropos e IIB tj e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (29,335) (46,348) (17,013) Expense 279,971 304,644 24,673 Net Operating 250,636 258,296 7,660 Capital WIP 20,000 20,000 0 ELGIN COUNTY 2024 PROPOSED BUDGET 1 14 Paae 37 of 130 CHANGE:EXPLANATION FOR BUDGET • Archives - Placeholder for wage, benefit, and step increases. • Library - Placeholder for wage, benefit, and step increases. Development increased by $3,000 for staff First Aid/CPR renewals. Electronic Resources adjusted to 3.3% CPI increase of $17,000. Annual budgeted 2% increase for book purchases of $6,700. • Museum - Placeholder for wage, benefit, and step increases. RISKS & CHALLENGES ANTICIPATED IN 2024: • The library will be fine -free in 2024, the conclusion of Council's three-year fine -free strategy. The proposed 2024 budget continues to mitigate the $8,000 annual revenue loss experienced to date through efficiencies and increased donations. • Keeping the need for a larger space for Aylmer Library front and centre with the Town of Aylmer and County ratepayers. The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • We continue to work in partnership with St. Thomas Public Library to complement collections (especially in the area of online resources and e-book offerings) and delivery of book club kits. • Leasing framework for library facilities established in 2022 now fully implemented at all branches for the first time and supports Council's goal of forging stronger relationships with local municipal partners and aligning current programs and services with community needs. ELGIN COUNTY 2024 PROPOSED BUDGET 1 15 Paae 38 of 130 WHO WE s Corporate Services is comprised of multiple divisions, including but not limited to: Council/Warden, Administrative and Legislative services, Legal Services, and Corporate Communications. Corporate expenses for various contracted services (i.e. Tree Commissioner/Weed Inspector), insurance, and other Corporate -wide services or expenses (i.e. Southwestern Public Health, St. Thomas -Elgin Social Services) are delivered and/or administered by Corporate Services. I im r all, Corporate Services is focused on building an organization that has a strong culture and strives to achieve high performance and excellent service delivery. Corporate Services is responsible for a variety of activities, including the support and research for Council activities and the preparation of all By -Laws, Minutes, Agendas and Reports for County Council and its Committees. Strategic communications informs and engages residents on civic and Council projects and initiatives and acts as a sounding board for community responses and feedback. In doing so, they help promote transparency, openness and community engagement. County Council and the Warden ensures political representation for residents of the County, which is focused on supporting and addressing constituency matters and issues. WHY WE DO IT: Corporate Services includes many mandatory and essential services (elected officials, Clerk - statutory position, and other required services and supports). KEY ACHIEVEMENTS AND INITIATIVES: • Introduced agenda management software and implemented legal software for practice management, time tracking, and invoicing. • Enhanced communication and public relations efforts across all departments and services. • Legal services provides an efficiency for the County in providing cost-effective shared services to LMPs. • Website redevelopment project expected to be completed in 2024. ELGIN COUNTY 2024 PROPOSED BUDGET 1 16 Paae 39 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. m� m� m� m� IIII ��� rn Illi r°i Illi � ° r ° Ills ��� ��� III Illi c e s 2 0 2 4. P r o p o s e (I B tj (I g e g r Ills c tj 1, °t tj III 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (403,681) (412,832) (9,151) Expense 1,524,683 1,435,039 (89,644) Net Operating 1,121,002 1,022,207 (98,795) Capital WIP 0 0 0 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (1,000) (1,000) 0 Expense 54,509 56,209 1,700 Net Operating 53,509 55,209 1,700 Capital WIP 0 0 0 m� m� m� IIIr III IIIr ° c ° Ills Illi ° Illi e s 2 0 2 4. P Ir o I s e IIIB tj g e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (48,100,586) (52,421,575) (4,320,989) Expense 7,278,488 9,847,892 2,569,404 Net Operating (40,822,098) (42,573,683) (1,751,585) Capital WIP 0- Z =M�M 268,050 11,500 (256,550) ELGIN COUNTY 2024 PROPOSED BUDGET 1 17 Paae 40 of 130 m� �` IIIrIII IIIr " �� ��III IIIIce s 2 0 2 4. P Iro p o s e IIBij (I g; 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (25,000) (25,000) - Expense 1,139,865 1,164,176 24,311 Net Operating 1,114,865 1,139,176 24,311 Capital WIP ® - ®tom ij - - C ij IIIr"icIIII1. 2 0 2 4. P Iro p o s e IIBij(Ig e" m„ 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (3,036) (3,036) 0 Expense 329,822 337,624 7,802 Net Operating 326,786 334,588 7,802 Capital WIP 0 0 0 IIIr e IIIr"i 2 0 2 4. P Ir o I s e IIIB i j g e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue 0 0 0 Expense 113,263 115,926 2,663 Net Operating 113,263 115,926 2,663 Capital WIP ® 0 i 0 ® i 0 ELGIN COUNTY 2024 PROPOSED BUDGET 1 18 Paae 41 of 130 CHANGE:EXPLANATION FOR BUDGET • Support to Kettle Creek Conservation Authority increased annually. • Expense increasing to set aside funds in a reassessment and growth reserve for future needs. • Expense increase in SWPH Unit costs and Social Housing needs. • Increase due to insurance and audit costs increasing. RISKS & CHALLENGES ANTICIPATED IN 2024: • Keeping up with legislative changes. • Managing levy and growth to meet taxpayer expectations. • Managing debt during a time of high interest rates. • External partner needs also facing pressures and County shares increasing as a result. LINKS TO COUNCIL'S STRATEGIC PLAN: The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Administrative Services and Legal Services have improved manual processes through the introduction of agenda management software (2022 budget ask), and through the implementation of legal software for practice management, time tracking and invoicing. • The Administrative Services Department plays a vital role in advancing the County's progressive reputation through strategic communications, citizen engagement and community partnerships. ELGIN COUNTY 2024 PROPOSED BUDGET 1 19 Paae 42 of 130 Ntll4li�roii�� ,,. „, ° y�.,w ,° a ;WyN' .+s""' �.atime, ';,,`:. WI WIN',! dr; ti,p,f :,ueuMIT . iT,A 4m� � ,q� �r d �r � nro" J' r,�r"„N .,,ry; ewe "fl �:�'ry fa w a4 ,j. rr >I!�1 " W UP, ,If��A I „�� " r , ., ,�uW�e �� � � d 'W�4 d � a%�ipa��al�d o��� �ri�4hw �� The Economic Development and Tourism Department is dedicated to supporting the growth of existing businesses and attracting new businesses and visitors to the region. We support small to large business with a variety of cost-free services, including confidential site selection, assistance with permits and processes, and coordination with local, provincial, and federal governments. Our team prioritizes a responsive and personalized approach, and our services also extend to supporting expansion and modernization initiatives, enhancing exposure for businesses, offering referrals to professional service providers, facilitating connections with community partners, and providing networking opportunities. As the local destination marketing organization, we also promote the region's tourism assets. • To improve the economic health of the County through business expansion, job creation, resident attraction, and investment attraction. • To make Elgin County a great place to live, work, and play. • Received $35,000 grant from the Tourism Relief Program to redevelop the Savour Elgin Program. • Received $50,000 grant from the Rural Economic Development Program for website redevelopment. • $80,000 in grants provided to local businesses through the Elgincentives program (2023). • Launched Business Retention & Expansion Program. • Initiated Growth and Investment Attraction Strategy. ELGIN COUNTY 2024 PROPOSED BUDGET 1 20 Paae 43 of 130 f The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. IIIE c o iri o irn iiii c D e v e 1, o I iiirn e iiiri �� & I tj iiir iiii s iiirn 2 0 2 4.III iiir o I s e (I B tj (I g e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (108,318) (46,818) 61,500 Expense 11042,450 907,549 (134,901) Net Operating 934,132 860,731 (73,401) Capital WIP 0 0 0 • Reallocation of wages and benefits to engineering services. • Placeholder for wage, benefit, and step increases. RISKS & CHALLENGES ANTICIPATED IN 2024s • Lack of serviced "shovel ready' employment lands. • Power supply. • Aging water and wastewater infrastructure. • Absence of affordable transit and affordable housing stock. • The attraction of skilled labour. The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • By supporting and growing our existing businesses and by attracting new investment, we support Council's priority of planning for and facilitating commercial, industrial, residential, and agricultural growth. ELGIN COUNTY 2024 PROPOSED BUDGET 1 21 Paae 44 of 130 AlliblMdAmf7 7ul�i�[7 ELGIN COUNTY 2024 PROPOSED BUDGET 1 22 Paae 45 of 130 The Emergency Management Department is responsible for the County's Emergency Response Plans, administration of the Elgin Middlesex Regional Fire School, and the provision of Emergency Medical Service (EMS). This department employs three (3) full-time staff members to deliver these services. The Emergency Management Department develops, implements, and publicizes enhanced emergency response plans for the County and five (5) County of Elgin Municipalities. The department also supports the training needs of local and regional firefighters, including mandatory certification as a part of the Elgin Middlesex Regional Fire Training School. This department also provides oversight of contract service provider Medavie EMS Elgin Ontario for the provision of Emergency Medical Services (EMS). 1 Community emergency management is a legislated requirement for Municipalities in Ontario. Elgin County is the designated delivery agent for the provision of land ambulance services to Elgin County & the City of St. Thomas. Fire training services is a shared service Elgin has with its local municipal partners. • Establishment of the Elgin -Middlesex Regional Fire School (2022). • Support for the County's Cyber Security Incident. • Hosting a Joint Municipal Emergency Exercise (December 2022). • Establishment of shared services for Fire Training Officer and Community Emergency Management. • Support for the Township of Malahide's ice jamming/flood incident (2022). ELGIN COUNTY 2024 PROPOSED BUDGET 1 23 Paae 46 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. IIII r b tj 1.a ri c e 2 0 2 4. P r o p o s e (I B tj (I g" °. 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (10,738,051) (11,303,903) (565,852) Expense 14,373,266 15,422,655 1,049,389 Net Operating 3,635,215 4,118,752 483,537 Capital WIP 707,958 791,888 83,930 III '' IIIrn e IIIr g e ri c y M e a s tj r e s 2 0 2 4Ir O O s e IB tj m � 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (130,000) (240,906) (110,906) Expense 419,710 548,887 129,178 Net Operating 289,709 307,981 18,272 Capital WIP 10,000 10,000 0 EXPLANATION FOR BUDGET CHANGE: • July 2023 Bayham Upstaffing added an increase of $450K. • Refresh of pooled equipment added an increase of $83K. • Placeholder for wage, benefit, and step increases. • Emergency Medical Services - call volume is growing. • Elgin Middlesex Regional Fire School enrolment targets and cost containment measures. • Need to consider emergencies and crises as the "new normal". ELGIN COUNTY 2024 PROPOSED BUDGET 1 24 Paae 47 of 130 The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Through the application of provincial funding opportunities, we will have the ability to engage in collaborative procurement, enabling us to source training, public education material, and reception center resources to share across the County. 1*111MMOMM ELGIN COUNTY 2024 PROPOSED BUDGET 1 25 Paae 48 of 130 r i I II I I' i J A The Engineering Services Department is responsible for the administration and management of the County's transportation network and its corporate facilities. Staff provides asset management planning, capital project development, construction inspection and contract administration, County road corridor control (approvals/ permits), and County road maintenance agreement (RMA) contract oversight. Engineering staff provides asset management, capital planning, construction inspection and contract administration, County road corridor control, County road maintenance agreement contract oversight and administration, and GIS (Geographic Information System) mapping. Corporate facilities staff maintain twelve (12) corporate facilities. WHY WE DO IT, • Transportation is an essential service to ensure the County's compliance with the Municipal Act and Ontario Regulation requirements. • Good roads provide the backbone of our economy. They transport goods to market, bring workers to employers, bring students to school, support local tourism and allow emergency services to provide effective services. • Progressed with the first major rehabilitation of the Administration Building and commissioned the first of two new elevators. • Completed $20M of road improvements (including Phillmore Bridge Rehabilitation, Resurfacing of Sunset Road, Rehabilitation of Ron McNeil Line and construction of a roundabout at the intersection of Centennial Road and Elm Line). • Developed a revised 10-year Capital Plan (2024-2033). • With the support of its LMPs, Elgin County maintains roadways in accordance with the Provincial Minimum Maintenance Standards for Municipal Highways (MMS). ELGIN COUNTY 2024 PROPOSED BUDGET 1 26 Paae 49 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. g B m 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (726,721) (756,422) (29,701) Expense 1,718,365 1,483,478 (234,887) Net Operating 991,644 727,056 (264,588) Capital WIP 3,575,000 349,000 (3,226,000) iiiri g iiii iiir°i e e iiir iiii iiiri g 2 0 2 4. P ir o I s e (I B tj m 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (4,092,128) (4,413,031) (320,903) Expense 14,600,507 15,290,600 690,093 Net Operating 10,508,379 10,877,569 369,190 Capital WIP 16,026,480 19,586,211 3,559,731 • Budget maintains the Corporate Asset Management Plan investment recommendations endorsed by Council at its meeting on August 9, 2022. • Budget reflects the sustainable investment required to maintain compliance with applicable regulations and legislation. ELGIN COUNTY 2024 PROPOSED BUDGET 1 27 Paae 50 of 130 • Anticipating realized construction inflation. • Working with Ministry of Transportation staff to support their planned expansion of Highway #3. • Resume progress on the County's Transportation Master Plan. The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Infrastructure investments are designed and proposed to meet the goals of Elgin's Strategic Plan. We are exploring different construction techniques (imported RAP/FDR), engaging with the public (TMP), fostering a heathy environment (re -using road materials), and delivering mandated services at the lowest lifecycle cost. /� 1]ffA §A*11UM ELGIN COUNTY 2024 PROPOSED BUDGET 1 28 Paae 51 of 130 The Financial Services Department is responsible for the preparation of Audited Financial Statements and the procurement of contracted services that ensures the County is compliant within governing legislation. This department employs seven (7) full-time staff members to provide these services. The Financial Services Department's key functions include financial planning, budgeting, cost control, cash flow management, preparing monthly variance analysis and annual statements, accounting, purchasing, payroll, and taxation and debt. All Ontario municipalities are required to appoint a Treasurer who is responsible for handling all financial affairs of the municipality on behalf of and in a manner directed by the council of the municipality. Effective payroll processing is essential for ensuring that the County can deliver municipal services as planned. • Continuation of payroll improvements includes use of Dayforce Scheduler for some departments and integration of additional software to meet Long Term Care scheduling needs. • Implementation of software to enable upload needs from Excel and Laserfiche. • Inventory of existing needs relate to end of life accounting software. • Approval obtained to modernize budgeting and reporting software needs that will enhance timelines related to delivery of service. ELGIN COUNTY 2024 PROPOSED BUDGET 1 29 Paae 52 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. III ° iiii iiiri a ir°i c iiii a 1, S e r v iiii c e s 2 0 2 4. P ir o I s e (I IB tj (I g" °. 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue 0 0 0 Expense 802,423 856,344 53,921 Net Operating 802,423 856,344 53,921 Capital WIP 0 IM® 0 s 0 0 • Placeholder for wage, benefit, and step increases. • Reallocation of existing position formerly split with the IT department. RISKS & CHALLENGES ANTICIPATED IN 2024: • Challenges with reporting require Accounting Software updates this coming fiscal year. • Managing budgetary pressures and growth in a balanced manner that sets the County up for future success. LINKS TO COUNCIL'S STRATEGIC PLAN: The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • The evolution of related software within our area and between departments supports the Service Delivery Review direction to modernize and look for efficiencies. • Implementation of Dayforce HCM to be completed in early 2024 will fulfill Service Delivery Review (SDR) Recommendation to assist with improved efficiencies and reduce workload. • Additional purchasing staff complement supports SDR recommendation to extend Purchasing Services to LMPs to further investigate collaboration and reduce duplication of effort where possible. CONTACT INFORMATION ELGIN COUNTY 2024 PROPOSED BUDGET 1 30 Paae 53 of 130 The Human Resources department provides best practice advice to organizational leadership and County Council to manage challenges proactively, work closely with others throughout the organization to build, sustain, and reward success, and plan for change. The Human Resources department's responsibilities include developing, recommending and administering numerous policies and guidelines in the areas of Recruitment and Onboarding, Compensation and Personnel Administration, Pension and Benefits, Health and Safety, Accessibility, Equity, Diversity and Inclusion, Training and Development, Occupational (WSIB) and Non -Occupational Claims/Attendance Management, and Pay Equity. In addition, Labour Relations and Collective Agreement Administration, Collective Bargaining with our three union partners, and Grievance Administration. 1 To ensure the needs of both employees and the Corporation are met, ensuring effective and efficient service delivery to County residents. • HR Shared Service relationship development with interested Local Municipal Partners. • Implementation of a new Human Capital Management Software. • Health Human Resources Recruitment & Retention strategy development and implementation. • Corporate Culture development initiatives. ELGIN COUNTY 2024 PROPOSED BUDGET 1 51 Paae 54 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. tj iiirn iiiri IIIR e s o tj iiir c e s 2 0 2 4. III iiir III s e (I B tj (I g" 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (45,000) (12,000) 33,000 Expense 775,757 847,063 71,306 Net Operating 730,757 835,063 104,306 Capital WIP 0 0 0 EXPLANATION FOR BUDGET CHANGE: • Request to amend the Accessibility Coordinator position to a Manager of Human Resources position, with a broader scope of responsibility. • The County requires a Learning Management System to support legislated and discretionary training requirements, as the no -cost solution is no longer functioning and supporting this need. RISKS & CHALLENGES ANTICIPATED IN 2024: • Legislative Landscape - Amendments to key legislation requiring constant change to policies, processes & staff training. • Recruitment & Retention - Vacancies outpace qualified candidates available to fill them, creating an extremely competitive labour market as well as changing candidate & employee expectations. LINKS TO COUNCIL'S STRATEGIC PLAN: The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Health Human Resources Recruitment & Retention initiatives (Serving Elgin, Investing in Elgin). • Corporate culture improvement initiatives, leadership training & development, HR policy development, digital performance appraisal tool creation, benefit plan consultant RFP leadership, implement new Learning Management System (Serving Elgin, Investing in Elgin). CONTACT INFORMATION: ELGIN COUNTY 02�2 &&Bffff D BUDGET 1 52 Homes and Seniors Services includes the provision of 24/7 person -centred care and services across the County of Elgin's three Long -Term Care Homes — Bobier Villa in Dutton, Elgin Manor in Southwold, and Terrace Lodge in Aylmer. Homes and Seniors Services also includes support to community residents through the provision of Meals on Wheels, Diners Club, Adult Day Program/Stroke Program, and overnight respite stays. Homes and Seniors Services delivers mandatory programs and services to 247 residents, which align with legislation and the Resident's Bill of Rights through provincial and municipal funding. The Homes are in good standing with the Ministry of Long -Term Care as they work diligently to ensure compliance with applicable legislation, regulations and inspection guidelines. 1 The Fixing Long -Term Care Act, 2021 requires every Southern municipality that is an upper or single -tier municipality to establish and maintain a municipal home, either singly or jointly with other municipalities, with a qualified onsite administrator. • Provision of care and services through the implementation of Best Practice Guidelines (BPGs) to support high -quality care and services. Achieved Registered Nurses Association of Ontario (RNAO) Best Practice Spotlight Organization Designation (BPSO) in June 2022 and continue to implement BPGs annually. • Implementation of annual Quality Improvement Plan to align with sector specific performance indicators and provincial benchmarks. • Building and leveraging partnerships and working to find efficiencies. • Preparing for Phase Two (2) Occupancy of the Terrace Lodge Redevelopment Project. ELGIN COUNTY 2024 PROPOSED BUDGET 1 55 Paae 56 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. III m� � m� 3 III iiii °.� r V iiii 1.1. aIIIV°°°IIIIo irn e 2 0 2 4. P ir o I s e (I IB tj (1" °.t " 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (6,044,580) (6,802,594) (758,014) Expense 6,447,469 7,200,828 753,359 Net Operating 402,889 398,234 (4,655) Capital WIP 31,664 117,478 85,814 Illlh° "Iii� " � I s e d IIIIII i idget 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (3,184) (100,045) (96,861) Expense 484,015 497,038 13,023 Net Operating 480,831 396,993 (83,838) Capital WIP 422,653 397,798 (24,855) III '' 1, iiii iiir iiiri iii IIIV°°°IIII iiirn � � III iiir III , � IIIB tj m 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (9,095,884) (10,246,798) (1,150,914) Expense 9,729,166 10,963,345 1,234,179 Net Operating 633,282 716,547 (83,265) Capital WIP 111,193 183,077 71,884 ELGIN COUNTY 2024 PROPOSED BUDGET 1 54 Paae 57 of 130 IIIIII I�g in M a n o r, a e s r IIs e dI1g e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (43,297) (165,160) (121,863) Expense 709,830 749,262 39,432 Net Operating 666,533 584,102 (82,431) Capital WIP 522,658 771,997 249,339 iiii�r iiii� IIIII IIIII IIIII iiii�" �' IIII s e dIIIIII 1 g1 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (9,955,318) (11,274,324) (1,319,006) Expense 10,781,911 12,163,576 1,381,665 Net Operating 826,593 889,252 62,659 Capital WIP 55,770 55,770 0 I" e iiir iiir a c eIIII e Fa ciiii , iiii "t iiii e s P ir o I s e (I B ij i % 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (5,087) (172,019) (166,932) Expense 555,141 653,374 98,233 Net Operating 550,054 481,355 (68,699) Capital WIP 386,700 403,830 17,130 ELGIN COUNTY 2024 PROPOSED BUDGET 1 55 Paae 58 of 130 • Budget reflects staffing enhancements previously approved by Council in 2022. • Capital equipment replacement: nursing, dietary, housekeeping, and laundry. • Ongoing changes to legislative landscape. • Funding variability. • Ongoing health Human Resource challenges. LINKS TO COUNCIL'S STRATEGIC PLAN: The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Serving Elgin — implementation of legislative requirements, committee & working group involvement and advocacy. • Growing Elgin — enhancing quality of life through BPSO program and Quality Improvement initiatives. • Investing in Elgin — delivering mandated programs and services efficiently and effectively. • Service Delivery Review — ongoing monitoring of provincial policy changes and advocacy for increased funding to offset the municipal contribution towards Homes costs; implementation of scheduling software. ELGIN COUNTY 2024 PROPOSED BUDGET 1 56 Paae 59 of 130 The Information Technology Services Department (IT) is responsible for the stable, reliable and, most importantly, the secure operation of the County's server and network infrastructure. County IT currently has a shared services arrangement that supports two of our local municipal partners; the Municipality of Central Elgin and the Municipality of Bayham. The IT Department is managed within the Finance department and is supported by a managed IT service Provider (MSP); Stronghold IT Services. We seek out areas of improvement that contain options to ensure we remain in a continuous improvement cycle that ensures we accommodate current and future needs. The ITS team works closely with all departments to support the modernization of software and improve processes using technology that also leverages continuous and secure service delivery. Our MSP provides the "hands on" support for our everyday operations. 1 Information Technology is a critical infrastructure that requires co-ordination and monitoring during transformation to ensure our services are delivered in a safe, effective, and efficient way. Technology is an essential element that will enable the County to move forward to modernize in a digital environment. • Immediate needs reviewed to address constraints related to continuous service. • Departmental reviews including a view to future and emergency needs. • Inventory of new technology and software requirements with a focus on security. • Refresh of internal replacement plan. • Efficiencies and security reviewed related to renewing, reusing, and recycling of computer equipment. ELGIN COUNTY 2024 PROPOSED BUDGET 1 37 Paae 60 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. IIII iiiri F iiir iiirn a° iiiio iri I c III °i iiir°i ��� iii iiii c ��� � .III iiir III � ��� ��� IIIB tj ��� °. m � m 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (78,207) (91,800) (13,593) Expense 1,919,271 1,952,593 33,322 Net Operating 1,841,064 1,860,793 19,729 Capital WIP 496,633 394,366 (102,267) • Decrease due to Server Replacement funds raised in 2023 not ongoing into 2024. RISKS & CHALLENGES ANTICIPATED IN 2024: • Leading digital transformation across Elgin County and prioritizing IT enhancements. • Cyber security. • Modernization using cloud based solutions. LINKS TO COUNCIL'S STRATEGIC PLAN: The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Leading and supporting the digital transformation of services with all departments - Service Delivery Review / Serving Elgin Council's Strategic Plan 2020-2022. • Supporting modernized service delivery (Service Delivery Review). 1411MMUM ELGIN COUNTY 2024 PROPOSED BUDGET 1 38 Paae 61 of 130 The Planning Department processes severance consents, operates the Land Division Committee, processes plans of subdivisions and plans of condominiums, makes recommendations on local official plan amendments and undertakes strategic projects like the County Official Plan. Planning Services ensures that the County grows in a way that most effectively takes advantage of available infrastructure. It maximizes the opportunity for growth and economic development that helps to financially sustain available Municipal and County infrastructure over the long term. 1 The Planning Act established the responsibility for Municipalities to make local planning decisions that will determine the future of their community, prepare planning documents such as an official plan and zoning by-laws, and ensure planning decisions and planning documents are consistent with the Provincial Policy Statement (PPS) and do conform or do not conflict with Provincial plans. • Development of new Official Plan. • Modernized consent application and approval process. ELGIN COUNTY 2024 PROPOSED BUDGET 1 39 Paae 62 of 130 • The following section provides an overview of the budgets for this service area. Please note that numbers in brackets Q's indicate budget savings due to increased revenue or lower expenses. m� � iiiim� IIII��������� iiiri ��� III iiii iiii iiiri 2 0 2 4. P ir o I s e (I IB tj (I g e " 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (125,000) (125,000) 0 Expense 152,584 160,364 7,780 Net Operating 27,584 35,364 7,780 Capital WIP 5,600 0 (5,600) IP 1, a iri iiir°i iiii iiir°i . g 2 0 2 4IIIrtIIIts ef) IIB1jf)e 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (25,000) (25,000) 0 Expense 309,729 405,494 95,765 Net Operating 284,729 380,494 95,765 Capital WIP 0 0 0 • Budget reflects a maintained level of investment year over year. • Placeholder for wage, benefit, and step increases. RISKS & CHALLENGES ANTICIPATED IN 2024: • Planning and Development costs are largely driven by human service delivery rather than materials. Where consultants are utilized, there is an expected inflationary increase of 6%. • At this time, there is no proposal to increase planning fees to increase revenues and off- set inflationary pressures, to support investment and development in our community. ELGIN COUNTY 2024 PROPOSED BUDGET 1 40 Paae 63 of 130 �F � � r J • � i The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Planning Act • Provincial Policy Statement 2020 • Official Plan ELGIN COUNTY 2024 PROPOSED BUDGET 1 41 Paae 64 of 130 The Provincial Offences Administration (POA) office is responsible for administering the County's court services, including setting trial dates and collecting fines laid under the Provincial Offences Act (POA). This department employs five (5) full-time staff members to provide these services. POA staff administer all provincial offences and prosecution services regarding Part I and Part 11 Provincial Offences Act charges. These charges include tickets issued pursuant to the Highway Traffic Act, Liquor Licence Act, parking tickets and similar provincial statutes. Staff manage all court documents and proceedings, including data entry, scheduling, payments, enforcements, in -court proceedings, and customer service to all stakeholders and must remain impartial to all parties. 1 The County is defined as the Municipal Partner by the Ministry of the Attorney General for the purposes of the administration of the Provincial Offences Act. • New Provincial Offences Administration Building opened in 2018. • COVID-19 - transition to virtual trials and new ways of administering court/ticket payments. • Transition to Part III Trials. ELGIN COUNTY 2024 PROPOSED BUDGET 1 42 Paae 65 of 130 The following section provides an overview of the budgets for this service area. Please note that numbers in brackets ()'s indicate budget savings due to increased revenue or lower expenses. m� m� �� �� m� m� m� III iiir iiii iiir°i c iiii 1. O ��� `�� ��� iiir°i c ��� � ��� iiirn iiii iiir°i iiii � ° iiir ° iiii o iri 2 0 2 4. P ir o I s e (I IB tj (I g e " 2023 Budget 2024 Proposed Budget Budget Change 2023 to 2024 Revenue (2,164,932) (2,259,932) (95,000) Expense 2,033,940 2,118,161 84,221 Net Operating (130,992) (141,771) (10,779) Capital WIP 0 0 0 EXPLANATION FOR BUDGET CHANGE: • Placeholder for wage, benefit, and step increases. • Navigating virtual trials. • Keeping up with demand for services. The service directly supports the following components of the Strategic Plan and/or other corporate plans including: • Service Delivery Review speaks to Shared Services (POA is a shared service). • Council's Strategic Plan Serving Elgin. ELGIN COUNTY 2024 PROPOSED BUDGET 1 43 Paae 66 of 130 A,m M1 MIT "I The process of gradually writing off the initial cost of an asset. Me] Property owned by the County, regarded as having value. A property's value as determined by the Municipal Property Assessment Corporation (MPAC). Capital Assets Property, facilities/structures, and equipment (i.e. land, buildings, and machinery). The annual plan for the purchase and financing of Capital Assets. Capital Fund The portion of a capital project that has been paid for by borrowing money, either through a loan or drawing from the County's own reserve funds. Financial Forecasting An estimate of future financial outcomes for the County generally based on historical performance and data. Includes a wide range of assets such as: roads, bridges, corporate facilities, among others. ELGIN COUNTY 2024 PROPOSED BUDGET 1 44 Paae 67 of 130 Represents the total amount of funds an upper -tier government may collect on a tax rate. A value used by lenders, buyers and sellers to estimate the appropriate selling price of a property given current market conditions. The value where half of the homes are assessed higher, and half are assessed lower. Operating Budget Revenue and expenses that support the day-to-day operations of Elgin County's services. Funds set aside for future expenditures. Taxation is the amount of revenue raised as tax. View the Municipal Property Assessment Corporation's (MPAC) Understanding your Assessment video to understand the relationship between property values and the effect of increased rates: https://youtu.be/nrWry5i3TBU. Tax ratios distribute tax burden between classes relative to the residential class tax ratio which is equal to "one (1)". A project that has yet to be completed. 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O U ON > S d O w O -O m A O +' N -O N m o m -O m N o Q c0 'X (Y oo N -O S U` O r Q ON m .m N N -O Z - U w m m W (6 d U! m Q m O -O 9 m O -m0 m W H e U o �m/1 0 W H Q �` N E- m -O a c o f 0 N >• c C d- V - O m Q N .� 0 3 j, -O m w U W -O m L UI j (`"1 N O -O r >i - -O N N -O '_' N < O Q Q (1 � 0 t c .. - M L 1 O Q N m w O Q OU - 0 Q v 0 0 (n N (n O c0 T V C N o m m - m m m m m Y c Q O_ , IfW' J N O >. >. .0 > > 2> >UI O J d o o o o O N U E E (Y '• O m .c iw cO c d d 'C d > C Q > C Q > C Q > C Q > C Q U Ul C L �.� C O mO_ C-O o N oU oU oU oU oU = N Y N N pQ d"4 Q o — — — — — C7 w U w c Q U C7 E Q U N N U N U O U E O N m - m N S U Q U Q U Q U Q E N m .O O m U U u) U�1 d' c Q EO Z N N N N c 0 N N O 0 m m N N d S Q N O `O m d U ~ o W E o S U f U m E _ Q E Q E Q S U `o U `o U o U 3 o o Z :w 0 0 w w w w w w w o o ami } Z o w w w o w 0 0 0 0 0 0 0 0 o 0 0 � U d } - O O O O O O O O O O O O O O O O O O O O O lli „4 O O O M O O O O O O O O O O O O O O O O O W O 1 O M O O O O O O O �I p O O O O O CEO O O O O O O O O O U O cD II II O O O O N O poi M M O c _ O M O O O O O O O O Pu M N X_ O o O 2a .N O a O a ^W m O m O y6 N m V3 'O� N mo O N UI Q U N a E N O- O UI O m w N W (6 `o Y O (6 O (6 C E a .�. o Ln E o S s �. _ o c co uUi } a m a In Q N -p y0 > EN N w — w — UI N Hill E `o umi �_ o a U Q c d c m o w o o YpI"" o o m -O �' N c Q UI E a O w w N O H Q O a._ Q O w o Y6 m - m Of > 'O a w -O (6 = (6 N d (6 -O m -O Q E U N -2 U O O .. m O t- H O (p m p_ o w m m .. >o g E a Q m�J� s� o. Y m c U m c U a a w ucoi o U >. o a m o o� o E m r 04w W o.� r- r- d'� a `_ m a o a O C m Q N Q a �O� O a� `n a� N O Q E W m E a UI UI C co `� Ul a w, a w VI O W w `m o O O -o m _o 0 U o m -o _o U o o `. m� Mw o a i0 m U o H c o i0 ILLO O w U s .m to w a�- o� c o m A Um E o m o w o 0 Q U o � -o -I- 0 0 0 O 2 c m C7 U loo m m m U E E E E E E E E E E E E E E E E cam- .`-' a m m m m m m m m m m m m m m m s o U o = u) E m U m m U m m U m m U m m U m m U m m U m m U m m U m m U m m U m m U m m U m U m E E o a u) u) u) u) u) u) u) u) u) u) u) u) u) 3 N 0 3 N 3 N N Z m lo Z Z W 0 O a O a O a O a O a O a O a O a O a O a O a O a O a O O U O U O U O U O U O U O U O U O U O U O U O U O U > :w wZ Z "w 4uui } m w w w w w w w w w w w w w w m Z m m m m m m m m m m m m m Z w Z Z IZ d } - N N N N N N N N N N M M M M M M M $1.3M of growth from Commercial Class be set aside for possible reassessment and $647K of the Commercial Class growth plus all growth from other classes based on 2023 assessment increases be set aside in the Growth Reserve as per the prior year. $647K of new assessment on Commercial Class flows into use in 2024. Mflhat does °this iimean iir iiiresiiiiid eiin° iiiiiall 4d TAX $239,000 $239 000, = 2.39 x $15.81 = $37.79 � 37.79 Median Assessed $100,000 2024 proposed Home Value in property tax Elgin County* increase over 2023 *Median Assessed Home Value as provided by MPAC's Municipal Connect (Assessment data based on 2016 values) ELGIN COUNTY 2024 PROPOSED BUDGET 1 106 Paae 129 of 130 $1.3M of growth from Commercial Class be set aside for possible reassessment plus all growth from other classes based on 2023 assessment increases be set aside in the Growth Reserve as per the prior year. $1.3M of new assessment on Commercial Class flows into use in 2024. Mflhat does °this iimean iir iiiresiiiiid eiin° iiiiiall $239,000 $239 000 = 2.39 x $6.62 = $15.82 $15.82 Median Assessed $100,000 2024 proposed Home Value in property tax Elgin County* increase over 2023 *Median Assessed Home Value as provided by MPAC's Municipal Connect (Assessment data based on 2016 values) ELGIN COUNTY 2024 PROPOSED BUDGET 1 107 Paae 130 of 130