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03 - October 27, 2020 Budget Committee Agenda Package Council Budget Committee Meeting Elgin County Administration Building Council Chambers October 27, 2020 11:30A.M. Agenda st 1Meeting Called to Order nd 2Approval of the Agenda rd 3Approvalof the Minutes th 4Disclosure of Pecuniary Interest th 5Delegations – none th 6Briefingsand Reports 1.2021 Budget Review and Approval Stages 2.Review of Departmental Presentation Template th 7Other Business th 8Correspondence - none th 9Closed Session - none th 10 Date of Next Meeting th 11Adjournment Council Budget Committee DRAFT MeetingMinutes Elgin County Administration Building rd 3Floor Administration Board Room January 29,2020at 2:00 P.M. ATTENDEES:Warden Dave Mennill (Budget Committee Chair) Councillor Mary French (Budget Committee Member) Councillor Ed Ketchabaw (Budget Committee Member) Jim Bundschuh, Director of Financial Services Julie Gonyou, Chief Administrative Officer 1.CALL TO ORDER th The CouncilBudget Committeemet this 29day of January, 2020 in the Council Chambers, at the County Administration Building, St. Thomas at 2:00 p.m. 2.APPROVALOFTHEAGENDA Moved by: CouncillorFrench Seconded by: CouncillorKetchabaw Resolved thattheagendaofthemeetingheldonJanuary29, 2020be approved. - MotionCarried. 3. APPROVALOFTHEMINUTES Moved by: Councillor Seconded by: Councillor French Resolved thattheminutesofthemeetingheldonJanuary14, 2020be approved. - MotionCarried. 4.DISCLOSURE OF PECUNIARY INTEREST None. 5.DELEGATIONS None. 6.BRIEFINGS AND REPORTS 6.1 Tax increase/Services Levels/Debt – Director of Financial Services The Director of Financial Services recommended a strategy which utilizes reserves and debtto ensure a measured tax increase is rolled out over a ten (10) year period(2020-2029). This strategy will avoid double digit tax increase. OMPF transitional funding is only guaranteed in 2020-2021 and the preliminary budget includes phasing out this fund over 5 years. One-time Federal Tax Gas Funding was received (Government Infrastructure Funding) as well as one-time Municipal Modernization Funding and cannabis funding.These funds are not reflected in successive years. When combined with the impacts (both known and unknown) of the provincial modernization initiatives, an anticipated $4.5M in provincial funding reductionis reflected as a phased-in impact to the budget. This plan results in a net cost of $6M. The Director of Financial Services reviewed adjustments required to ensure we have “cash outflow”. Over the course of the plan, we will have $14.5M of amortization, but we will actually spend $22M. There’s an $8M difference, the cash outflow before levy increase and debt is $13,512,000. Positive growth of 2.7% was realized in 2019, but over the last 10 years the averaged was approximately 1% of growth. It is suggested that this growth be used to support new and improved infrastructure (e.g. Ambulance) – it was recommended that,of the $6M, approx. 50% set aside for growth related funding to support Asset Management Plan. Operating Reserves Operating reserves represent net cash available that has not been planned for future capital expenditures. The County’s reserve policy targetsan operating reserve of 25%of the annual levy. Allows for fluctuations in cashflow between quarter levy payments without having to draw on a line of credit and provides much needed flexibility to address emerging needs. Capital Reserves Capital reserves represent cash reserved for infrastructure investment. The County will have no capital reserves by 2029. Capital funds represents funds borrowed to finance infrastructure spending. Plan includes debt increased by $12M in 2021,$12M in 2022,$11M in 2023, all with 10-year repayment terms at a rate of 2.4% (current Infrastructure Ontario rate). Elgin will have $7.5M remaining in debt/capital funds by 2029 and this debt will be fully paid off by the end of 2023. Impact on average household (assuming no shifts between classes) would result in a tax increase of $55 (3.6%) on an average household assessed at $250k. $1.26M increase over last year, levy generated no new buildings (2.7%) results in $944,828 (based on what’s in the assessment base now). Alternatives Considered by Committee The following four (4) options were considered by the Budget Committee: Base Option: Maintain service levels (in real terms) – 3.6% on average property over next ten years, increase on average home in 2020 of $55. Option A: Service is not adjusted to accommodate population growth. Eliminate the $3M increase in service costs. Tax increase reduced to just above 3% (less than $50 average home). Option B: Plan for increases in taxes on average property for next ten years of 4%. Increase on average home in 2020 of $55. Add approximately $1.5M in cost in outlying years to enhance service levels. Option C: Increase 3.6% increase on average property over next ten years, reduce service in the short-term in real terms to allow for acceleration of debt repayment by end of 2027 instead of 2032. Conclusion: Measured tax increases over the 10-year window to avoid double digit tax increase (using debt and measured tax increase). Tax Increase Recommendation The Budget Committee recommends the “Base Option” based on the flexibility it affords in the case of new initiatives without having to rely on debt. THAT the Budget Committee, following their review of the 2020 Draft Operating Budget and Carry-Forward Operating Project Spend information, hereby recommends that Elgin County Council as part of their 2020 budget deliberations, maintain service with a tax increase on the average property of 3.6%, a 2020 levy of $37,275,313 and $35 million of debt repaid by 2032 be included in the 2020 budget deliberations for final approval by Council. Moved by:Councillor French Seconded by: Councillor Ketchabaw -MotionCarried. THAT carry-forward operating project spending of $138,000 in 2020 be included in the 2020 budget for final approval by Council; and Seconded by: Councillor Ketchabaw - MotionCarried. THAT in addition to the carry-forward operating project spend, a 2020 Operating Budget with positive net income of $9,649,00, based on the recommend tax rate changes from the base option of 3.6%, be included in the 2020 budget for final approval by Council. Moved by: Councillor French - MotionCarried. 6.2TaxRatios – Director of Financial Services Historically, Farm Tax Ratios were set at 25%, was reduced to 23% in 2019 to avoid a shift between property classes. Council indicated that they wished to consider avoiding tax shifts in future years with a tax ratio in 2020 of 21%. Had the ratio remained at 23%, the tax increase on the average home in this plan of 3.6% or $55 would have been reduced to 2.4% or $37. Following discussion of the Elgin Federation of Agriculture’s letter received by Elgin County Council on January 28, 2020, the Budget Committee recommends the following: THAT the Farm Tax Ratios remain at 23% for 2020 to take some pressure off of the residential class Seconded by: Councillor French -MotionCarried. Small Value-Added Farm Ratio THAT the Budget Committee recommend that Elgin County Council incorporate the optional 75% reduction in the Small Value-Added Farm Sub-Class ratiosbe included in the 2020 budget; Moved by: Councillor Ketchabaw Seconded by: Councillor French - MotionCarried. THAT all other property tax ratios remain the same. Seconded by: Councillor French - MotionCarried. 6.3 Next Steps – Director of Financial Services Incorporation of recommended changes by the Budget Committee to the budget document in advance of Council’s consideration of the budget information. Email distribution of revised budgets to Budget Committee. Approval of tax ratios, tax rates and budgets at the February 11, 2020 Council meeting. 7.OTHER BUSINESS Small Business Enterprise Centre/SCOR The Committee recommends that the CAO provide a report for Elgin County Council that includes additional information with respect to the Small Business Enterprise Centre, SCOR, and other initiatives. 8.CORRESPONDENCE None. 9.DATE OF NEXT MEETING Meet in May/September and November 2020. 10.ADJOURNMENT Moved by: CouncillorFrench Seconded by: CouncillorKetchabaw Resolved that we do now adjourn at3:40 p.m. to meet again at a date to be confirmed in May 2020. - MotionCarried. ______ JulieGonyou, DaveMennill, ChiefAdministrativeOfficer. Chair. 1 REPORT TO BUDGET COMMITTEE FROM:Julie Gonyou, Chief Administrative Officer DATE:October 23, 2020 SUBJECT:2021 Budget Process – Preliminary Discussion RECOMMENDATION: THAT the reportsfrom the Chief Administrative Officer be received and that staff be directed to amend the following as required by the Budget Committee in advance of 2021 Budget Review Kick-Off Meeting: 2021 Departmental Presentation; Supplementary and supportingbudget material to support Departmental Presentation; and Guiding Principles: Elgin County 2021 Budget “Investing in our Community” 2021 Budget Review and Approval Stages. INTRODUCTION: Feedback was collected from Members of the Budget Committee and incorporated into the following materials (attached): Elgin County 2021 Budget “Investing in our Community” 2021 Budget Review and Approval Stages New 2021 Departmental Presentation Template (sample provided for illustrative purposes), along with 2021 Draft County Council and Warden budgets (supplementary and supporting budget material) DISCUSSION: The Elgin County Budget Committee is committed to focusing on continuous improvement through its comprehensive review of the 2021 Operating and Capital Budgets and long-range budget plans. The Committee is interested in offering our community an opportunity to learn about the municipal budget process, provide input on priorities and influence the allocation of public resources. Transparent and inclusive budgeting facilitates citizen understanding of issues and government processes, ensures transparency and accountability, improves the quality of decisions made and increases support for the decisions made. Information and outreach are essential 2 components ofany budget engagement strategy. The attached Elgin County 2021 Budget “Investing in our Community” 2021 Budget Review and Approval Stagesdetails meetings, consultation process and proposed feedback to citizens regarding suggestions received and rationale for decisions made. The proposed plan includes a budget engagement process that focuses initially on informative outreach with some consultative engagement and it is anticipated that these efforts will be further enhanced when considering the 2022 budget. Suggested actions: 1.It is recommended that the Committee review the Elgin County 2021 Budget “Investing in our Community” 2021 Budget Review and Approval Stages document and confirm the Budget Committee’s commitment/guiding principles as well as the ways staff will support the Committee in their review of the 2021 Budgets; 2.It is also recommended that the Committee review the Departmental Template and Supporting Materials and provide suggestions for changes to ensure alignment with the Committee’s expectations and the Elgin County 2021 Budget “Investing in our Community” 2021 Budget Review and Approval Stages document. FINANCIAL IMPLICATIONS: No financial impacts to report at this time. ALIGNMENT WITH STRATEGIC PRIORITIES: Serving ElginGrowing ElginInvesting in Elgin Ensuring alignment of Planning for and Ensuring we have the current programs and facilitating commercial, necessary tools, services with community industrial, residential, resources, and need.and agricultural growth. infrastructure to deliver programs and services now and in the future. Exploring different Fostering a healthy ways of addressing environment. Delivering mandated community need. programs and services Enhancing quality of efficiently and Engaging with our place. effectively. community and other stakeholders. 3 A dditional Comments: The Committee’s review of the 2021 and long-range budgets support Council’s Strategic Plan in its entirety. LOCAL MUNICIPAL PARTNER IMPACT: No impact to Local Municipal Partners resulting from the Committee’s preliminary review. COMMUNICATION REQUIREMENTS: Elgin County’s Chief Administrative Officer and Director of Finance will communicate Committee’s feedback to the County’s leadership team. CONCLUSION: The Committee’s ability to confidently review the 2021 and Long-Range Budgets requires that staff make changes to how the budget is presented, both to the Committee and the public. Committee engagement and feedback will help to improve staff’s ability to meet the Committee’s expectations. All of which is Respectfully Submitted J ulie Gonyou Chief Administrative Officer Budget Process: Budget Review and Approval Stages Corporation of the County of Elgin 2020-2021 Elgin County 2021 Budget “Investing in our Community” 2021 Budget Review and Approval Stages The Elgin County Budget Committee is committed to focusing on continuous improvement through its comprehensive review of the 2021 Operating and Capital Budgets and long-range budget plans. This review requires staff to set goals based on future plans for process and operational improvements, rather than creating budgets based on the previous year’s budget. The Budget Committee is committed to: 1.Reviewing the goals of the Budget Committee and establishing key dates for meetings and activities. 2.Being accountable and transparent. All budget documents will be available in accessible formats and use easy-to-understand language for public consumption. 3.Engaging the public in the budget review process. 4.Aligning the 2021 Capital and Operating Budgets with Elgin County’s 2020-2022 Strategic Plan and the 2020 Municipal Service Delivery Review. 5.Undertaking a complete review of all budget materials to ensure prudent appropriation of funds. This will be supported by staff in the following ways: 1.Preparing and promoting budget materials in the following ways: a.Publishing materials to engage and inform Committee Members and the public. b.Ensuring accessible formats are available. c.Educating the public on the County’s budget (2-min video: Municipal Budgeting 101). d.Surveying the public at the beginning and end of the process. (Part 1 – What do you want to see in the budget process? Part 2 – Have we met your expectations?) e.Promoting meeting dates and opportunities for public engagement. f.Developing a 2021 Budget Toolkit to increase public awareness (including expenditures and a 2021 overview of key investments). g.Develop a communications plan and talking notes for staff and Council to champion the completed budget. 2.Planning and review of materials, including: a.Preparing departmental budgets, strategies and priorities; providing explanation of expenditures as required to explain variances (changes over previous year) through a review of past performance (overspend/underspend). b.Identifying priority areas and opportunities for improvement (proceed as- is/change/stop) as part of a County-wide approach, rather than a departmental specific approach; presenting options to achieve the best possible outcome. Budget Process: Budget Review and Approval Stages Corporation of the County of Elgin 2020-2021 3.Preparing agendas and providing the public with as much notice as possible for Committee meetings and targeted approval date(s), for example: DateBudget Activity Oct 27, 2020 Steering Meeting: Timeline review, Department Template review Nov 10, 2020 Steering Meeting: Department reviews To Be DeterminedSteering Meeting: Second Department reviews (presentations will include Committee feedback) (if needed) Dec 8, 2020 Steering Meeting: Consolidated budget review (Operating and Capital) Jan 12, 2021 Council Meeting: Budget overview Steering Meeting: Follow up from Council actionable items, tax rate discussion January 26, 2021 Steering Meeting: Review final details of Capital and Operating ten-year plans, set proposed tax rates February 9, 2021 Council Meeting: Approval of Operating and Capital budgets and tax rates Oct 26, 2020 Julie Gonyou 2021 Budget Council & Warden is presented to the Committee in advance of the 2021 draft(*) The following Budget Review process to seek feedback from Committee Members on the template presentation to support Departmental Presentations and to confirm whether the supporting budget materials meet Committee Members’ expectations. (*) note: this has been drafted for illustrative purposes only and information contained herein should not be considered to be accurate. COMMITTEE SUGGESTIONS This slide will include a description of the leadership team. County Council & Warden : Workforce TEMPLATE X FT, X PT staff (permanent)X contractNote: any changes in staffing over 2020Note: any shared positions ••••Example: Elgin County is governed by County Council, which is made up of 9 members from our 7 area municipalities. Each municipality located within Elgin County is represented at County Council by their elected representatives: Mayors and Deputy Mayors of the Township of Malahide and Municipality of Central Elgin. Annually, County Council elects a Warden from among the Councillors. The Warden is the executive officer of the corporation and the head of County council. The Warden chairs County Council meetings, sits as a member on all Standing Committees, and represents the County at a wide range of functions and activities. Department Summary Brief description of services included in the budgetInclude key challenges (e.g. resourcing, changes in legislation (LTC recruitment, asset management, etc.))Describe any links to other departments (e.g. facilities link to EMS/LTCH) if applicableInclude 2020 successes (high level efficiencies achieved) TEMPLATE: - : to be confirmed. Other needed). - Budget Notes meetings/reception costs (hall rentals), Council photos, engraving, - Example: 1) Revenue “Recoveries” is for Southwestern Public Health Board Remuneration Example: 4) Operating costs Miscellaneous includes additional expenses incurred including jointsupport for Golf Tournament, printing costs (2020 example: Strategic Plan printbased survey), facilitator costs (as Brief description of budget lines that require additional explanation (e.g. Memberships (detail which memberships) TEMPLATE: person conferences - person to virtual, resulting in savings in - are required to adjust development budget. It is Changes to policy County Council & Warden person meetings, events and conferences. - The County Council and Warden Budgets support the activities of Council and the Warden. For example: Budgets include Council compensation (wages & benefits) and operating costs including uniforms, professional development and conferences, meals, mileage and recognition. Each County Councillor is appointed to Committees or various organizational Committees or Boards. County Council meets twice a month at the County Administration Building (or virtually). For example: Most conferences and meetings have moved from inmileage, meals, and development. recommended that allocations remain unchanged from 2020. The pandemic is accelerating the need to enhance skills across the corporation. It is anticipated that conference uptake may increase in 2021 as Members continue to adopt fully digitized approaches to inand seminars through virtual meetings. For example: Council and Warden Budget should be considered as one presentation. For example: Council and Warden 2020 Budgets are underspent in development, meals and mileage as a result of the restriction on inNote: 2020 (interim) actuals will be provided to Committee Members to support each presentation. Brief description of services included in the budgetInclude key challenges (e.g. resourcing, changes in legislation (LTC recruitment, asset management, etc.))Describe any links to other departments (e.g. facilities link to EMS/LTCH) if applicableInclude 2020 successes (high level efficiencies achieved) EXAMPLE: Department Summary Changes over – Overview level alterations to programs, projects and services (include level description of additional expenditures over 2021 - - Proposed highfinancial implications)Include any new programs/servicesInclude a high TEMPLATE: 2020 Changes over – Overview level alterations to programs, projects and services (include level description of additional expenditures over 2020 - - 2020 forecasted operating costs significantly below budget due to the Example: No changes to programs and services proposed in 2021.Example: No new programs or services proposed in 2021. Proposed highfinancial implications)Include any new programs/servicesInclude a high Example: pandemic. 2021 operating budget assumes that inflationary increases will be absorbed EXAMPLE:2020• don’t use this to – without additional or continued investment (e.g. “high risk” Overall 2021 Variance over Identify items which are delaying infrastructure projects) & please be clear (they will likely be most interested in the risk associated with public safety and health)! PROVIDE OPTIONS and rank these options (note: use this to highlight your deliberate attempts to find efficiencies highlight completed projects, etc.) (note: use as many slides as needed) Summarize standard changes such as Cost of living (wages, new projects, etc.)Highlight any other major variances/changes year over yearIdentify any additional “major” items or “asks” (be prepared to explain them in greater detail)Identify any items that you have eliminated from 2020 budget & why TEMPLATE: 2020 Budget (Example: no items don’t use this to highlight completed – (Example: Training/Development could be adjusted without additional or continued investment (e.g. delaying “high risk” Overall 2021 Variance over (Example: these budgets have remained relatively unchanged year over year) Example: Modest increases in wages (increase of 2%) and benefits (increase of 2%) over 2020 (details available once interim actuals are available)Example: No other variances or changes are noted. Identify items which are infrastructure projects) PROVIDE OPTIONS and RANK OPTIONS and Committee may direct that staff present amendments to policy) Identify any items that you have eliminated from 2020 budget & why eliminated) (note: use this to highlight your attempts to find efficiencies projects, etc.) (note: use as many slides as needed) Summarize standard changes such as Cost of living (wages, new projects, etc.)Highlight any other major variances/changes year over yearIdentify any additional “major” items or “asks” (be prepared to explain them in greater detail) EXAMPLE: 2020 Budget Consultants TEMPLATE: Example: No purchase for service included in the Council/Warden Budgets, with the exception of occasional facilitator support (contained within the miscellaneous budget line) – Include any purchase for service/consultants • Budget perhaps you considered an enhancement in an area, but & EXAMPLE: Suggested comments: opted to exclude it based on higher priority needs within your department. On the flip side, the budget process may have been very straightforward for you. Note: Indicate your support for a collective/interdisciplinary approach to budgeting (e.g. knowing there are other departments with significant increases, you are recommending that your departmental budget increase by inflation only)Example: Changes in Council and Warden Budget over 2020 limited to cost of living increases (wages) and increase in benefits. (again, interim actuals will form part of this description). Personalize this slide to inform the Committee of your approach to your department’s budget. TEMPLATE Process 2020 Average Actual) - Revenue is for SWPH Board remuneration Position (2018 inancial F Wages for Council & Warden of $263,000 represent 1.4% of total wages paid by County 2021 & EXAMPLE: Example: Revenue limited to Southwestern Public Health Board of Health remunerationNote: this is supported by the full budget package and all Committee Members will have copiesConsider this a “snap shot” Clearly identify all sources of revenue/high level expenditures TEMPLATE Revenues & Expenditures Covid 2021) – (2019 Budget Summary 2020 forecasted operating costs significantly below budget due to 2021 operating budget assumes that inflationary increases will be absorbed •• option to – 19 in our - 2021 (Example: not at this time) person and virtual) meetings in - (Example: limited opportunities exist save and (Example: Mileage/Conferences/Meals & EXAMPLE: policy changes required) – Recap challenges and risks (legislative requirements/health/safety risks, etc.) Example: Council’s ongoing efforts to reduce the spread of COVIDCommunity will likely result in ongoing hybrid (in2021.Recap efficiencies identified adjust Did you include anything new/exciting/innovative? What efficiencies have you identified? except for adjustments to meals/refreshments, mileage, miscellaneous, recognition) TEMPLATE Highlights Summary & EXAMPLE: E.g. THAT a 2% increase in total expenditures ($XXX) for Long Term Care be included in the 2021 budget.Example: That a 2% increase in wages and 2% increase in benefits be included in the 2021 County Council and Warden Budgets. TEMPLATE Recommendations (Example: person meetings - Options (Example: None identified at this time) & EXAMPLE: Note: Identify areas for potential savings Note: If opportunities for savings are not identified, provide an explanation. additional time is required to assess impacts of the pandemic on in(impacting meals, mileage, miscellaneous) and impact on development budget. 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