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.
Page 5 of 130
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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,„
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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.
ELGIN COUNTY PROPOSED BUDGET
Paoe 68 of 0
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$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