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04 - September 9, 2025 Finance Committee Agenda PackageOZ5 ElgmCounty Finance Committee Orders of the Day Tuesday, September 9, 2025, 12:30 p.m. Council Chambers 450 Sunset Drive St. Thomas ON Note for Members of the Public: Please click the link below to watch the Finance Committee Meeting: https://www.facebook.com/ElginCounty 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 Chief Administrative Officer/Clerk - Approval of 2026 Business Plan & Budget Process, Schedule, and Engagement Process 7. Other Business 8. Correspondence 9. Closed Meeting Items 10. Motion to Rise and Report 11. Date of Next Meeting 12. Adjournment Pages 2 67 Finance Committee Minutes February 11, 2025, 12:30 p.m. Council Chambers 450 Sunset Drive St. Thomas ON Members Present: Warden Grant Jones, Chair Deputy Warden Ed Ketchabaw Councillor Dominique Giguere Councillor Mark Widner Councillor Jack Couckuyt Councillor Todd Noble Councillor Mike Hentz Councillor Richard Leatham Members Absent: Councillor Andrew Sloan Staff Present: Blaine Parkin, Chief Administrative Officer/Clerk Jennifer Ford, Director of Financial Services/Treasurer Nicholas Loeb, Director of Legal Services Peter Dutchak, Director of Engineering Services Brian Masschaele, Director of Community and Cultural Services Michele Harris, Director of Homes and Seniors Services Mat Vaughan, Director of Planning and Development Katherine Thompson, Manager of Administrative Services/Deputy Clerk Jenna Fentie, Legislative Services Coordinator Stefanie Heide, Legislative Services Coordinator Andrea Loughlean, Manager of Emergency Management & Elgin -Middlesex Regional Fire School Carolyn Krahn, Manager of Economic Development, Tourism & Strategic Initiatives 1. Call to Order The meeting was called to order at 12.30 p.m. with Warden Jones in the chair. 2. Approval of Agenda Page 2of8 Moved by: Councillor Leatham Seconded by: Councillor Hentz RESOLVED THAT the agenda for the February 11, 2025 Finance Committee meeting be approved as presented. Motion Carried. 3. Adoption of Minutes Moved by: Councillor Widner Seconded by: Councillor Noble RESOLVED THAT the minutes of the Finance Committee meeting held on February 4, 2025 and the closed session minutes of the Finance Committee meeting held on February 4, 2025 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/Treasurer - Business Plan and 2025 Budget Follow-up and additional information The Director of Financial Services/Treasurer provided a presentation that included additional information requested by the Committee regarding the proposed 2025 budget. Councillor Leatham left the meeting at 2.00 p.m. The Finance Committee recessed at 2.11 p.m. and reconvened at 2.25 p.m. Moved by: Councillor Hentz Seconded by: Councillor Widner RESOLVED THAT the Finance Committee recommend the 2025 budget as presented at the February 11, 2025 Finance Committee meeting to Council; and THAT the Finance Committee recommend the 2026 to 2034 10-year plan in principle only; and THAT the budget be compiled into a budget booklet and then posted on our website for a period of online public engagement; and 2 Page 3of8 7. 8. 9. 10. 11. 12. THAT public engagement feedback be provided to Council at the February 25, 2025 meeting; and THAT the 2025 Budget be considered by Council at the February 25, 2025 meeting. Yes (6): Warden Jones, Deputy Warden Ketchabaw, Councillor Giguere, Councillor Widner, Councillor Couckuyt, and Councillor Hentz No (1): Councillor Noble Absent (2): Councillor Sloan, and Councillor Leatham Motion Carried. (6 to 1) Other Business None. Correspondence None. Closed Meeting Items 9.1 Closed Meeting Minutes - February 4, 2025 Motion to Rise and Report None. Date of Next Meeting The Finance Committee will meet again at the call of the Chair. Adjournment Moved by: Councillor Widner Seconded by: Councillor Giguere RESOLVED THAT we do now adjourn at 3.20 p.m. to meet again at the call of the Chair. Motion Carried. Blaine Parkin, Chief Administrative Officer/Clerk. Warden Grant Jones, Chair. 3 Page 4of8 ElginCounty Report to Finance Committee From: Blaine Parkin, Chief Administrative Officer/Clerk Date: September 9, 2025 Subject: Approval of 2026 Business Plan & Budget Process, Schedule, and Engagement Process Recommendation(s): THAT the Finance Committee approve the Business Plan & Budget Process, Schedule, and Engagement Process as contained in the September 9, 2025 report titled "Approval of 2026 Business Plan & Budget Process, Schedule, and Engagement Process." Introduction: The purpose of this report is to seek the Finance Committee's endorsement of the proposed process for developing the County of Elgin's 2026 Business Plan & Budget. This report presents three key items for Committee approval: 1. The 2026 Business Plan & Budget Development Process; 2.The Schedule of Committee Meetings for Business Plan review and Budget Deliberations; 3.The Public Engagement Strategy, including online and in -person participation opportunities. A clear and transparent process that aligns objectives with the resources required, supports informed decision -making, and ensures alignment with Council's strategic priorities and service delivery goals. Measurement of progress towards completion of the objectives as well as the organization's overall performance ensures best value is being provided to County residents. Background and Discussion: Throughout September and October staff will engage in business planning for 2026. This will involve each Department developing a Performance Plan that clearly identifies objectives for 2026 and the resources required to achieve those objectives. Each Department's objectives will be largely driven by Council's Strategic Plan. A collaboration session will be held with the Executive Team to ensure that the various Performance Plans are integrated and each department is knowledgeable of their role in delivering the objectives. From a financial perspective, an analysis of Q3 Actuals will Page 5of8 facilitate discussions and the development of each Department's Base Budget. For 2026. *A Base Budget is the ongoing allocation of funds provided to a department or organization at the start of each budget period to cover essential operating costs, such as salaries, recurring expenses, and maintaining existing service levels. It represents the foundation of a budget, derived from an analysis of the previous year's spending as well as objectives for the next year.lt is adjusted for factors like inflation, and is separate from funding for one-time projects or service level enhancements. A Council Workshop on service levels related to asset management will be held in late September and the results of this session will also help to guide investment priorities and expectations for service delivery in 2026 and beyond. In addition, it will also contribute to the discussion regarding organizational metrics and the most meaningful areas to measure and report on performance. The 2026 Business Plan & Budget will be developed in a structured, multi -phase process that includes Committee review, departmental presentations, public engagement, and final Council approval. This process incorporates feedback from prior years and ensures both transparency and alignment with the County's Strategic Plan. 1. Business Plan & Budget Process Overview and Proposed Dates Key steps include: • Business Plan and Operating Budget Meeting (Base Budget) Date: November 18, 2025 1 Time: 9.00 a.m. — 2.00 p.m. Departments will present their Performance Plans and proposed 2026 Base Budgets*, including- 0 Department descriptions and services; 0 2025 accomplishments; 0 2026 action items and their alignment with the Strategic Plan; 0 Key Performance Indicators (KPIs); 0 Budget summaries and explanations of variances. • Capital Expenditure Plan and Service Level Enhancements Date: December 2, 2025 1 Time: 9.00 a.m. — 2.00 p.m. The meeting will consist of two parts- 0 Review of the proposed capital expenditure plan, project descritions, associated rationales, and financial impacts; 0 Consideration of proposed Service Level Enhancements (Operating projects with a materiality greater than $15,000). Public Engagement Period Page 6of8 A two -week online engagement period will follow the December 2 meeting via Engage Elgin, allowing residents to review budget materials and provide feedback. The Business Plan & Budget will be presented in a user-friendly format, similar to previous years. Public Engagement Meeting Date: December 16, 2025 ( Time: 5:30 p.m. o This meeting will be held in the evening to allow for increased public participation. o The Director of Financial Services/Treasurer will present a summary of the complete budget (Operating, Capital, and Service Level Enhancements) and a summary of online engagement. o Members of the public will have the opportunity to present feedback in person (5 minutes per speaker). • Final Council Consideration Date: January 13, 2026 (Regular Council Meeting) o A final draft of the 2026 Business Plan & Budget will be presented to County Council for formal consideration and approval. 2. Public Engagement Plan The County is committed to meaningful and accessible engagement. The following activities will support public awareness and participation: • Online budget portal on Engage Elgin, including all related documents and committee agendas; • Social media promotion (organic and paid campaigns); • Posters with QR codes in Elgin County Libraries; • Print advertising in local newspapers; • Targeted outreach to business organizations and Chambers of Commerce; • Collaboration with local municipal partners to share information; • Newsletter distribution using existing engagement lists. This multi -channel approach ensures diverse audiences are informed and empowered to participate in the budget process. Financial Implications: ReMW Advancement of the Strategic Plan: The business planning and budgeting process is designed to align with Council's Strategic Plan, clearly identifying objectives, the resources required to deliver those objectives and ensuring those resources are allocated in a prudent and fiscally responsible manner to support the community's long-term priorities. The associated engagement process reflects the Strategy of Collaborative Engagement and Page 7of8 Communication, aiming to expand public participation and ensure that community voices are meaningfully integrated into budget decisions. Local Municipal Partner Impact: None. Communication Requirements: Should the Finance Committee approve the proposed schedule for the 2026 budget process, an Engage Elgin project will be launched to share key dates and upcoming meetings with the public. The Executive Leadership Team will be briefed on the approved process, and Communications will begin preparing the engagement campaign to ensure timely and effective public participation. Conclusion: To ensure a transparent, inclusive, and strategic 2026 Business Plan & Budget development process, staff recommend that the Finance Committee: 1. Approve the 2026 Business Plan & Budget Development Process as outlined in this report; 2. Approve the proposed meeting schedule: o November 18, 2025 — Business Plan and Operating Budget o December 2, 2025 — Capital Expenditure Plan & Service Level Enhancements o December 16, 2025 — Public Engagement Meeting o January 13, 2026 — Council Business Plan & Budget Consideration 3. Approve the Public Engagement Strategy as described. Approval of these recommendations will enable staff to move forward with preparations and ensure that both Council and the community are well-informed throughout the business plan and budget cycle. All of which is Respectfully Submitted Blaine Parkin Chief Administrative Officer/Clerk Page 8of8