county of wellington 2018 budget and 2018-2027 ten-year … · 12 2018 budget and 2018-2027 ten...

COUNTY OF WELLINGTON

2018 Budget and2018-2027 Ten-Year Plan

Presentation to Wellington County CouncilJanuary 8, 2018

Agenda

Part 1: Introduction 2018 Assessment Update Property Tax Relief Programmes

For Low-Income Seniors and Persons with Disabilities Provincial Property Tax Relief Examples of Impact to Eligible County applicants

2 2018 Budget and 2018-2027 Ten Year Plan

Agenda

Part 2: 2018 Budget and Ten-Year Plan Overview and 2018 Budget Process Changes to the ten-year plan since November Capital Financing Reserves and Reserve Fund Balances & Activity County Debt Management and Forecast Capital Budget Details Operating Budget Forecast Recap and wrap-up


Purpose of today’s meeting

Provide a background of County’s taxes, finances and assessment base

Review 2018 Budget Process

To provide Council with an overview of the 2018 Budget and the 2018-2027 ten-year plan in advance of January Committee meetings

Opportunity for Council to review and discuss service levels and proposed capital projects


2018 Property Assessment Valuation Update Second year of a four-year assessment cycle Reflects a valuation date of January 1, 2016 Assessment increases are phased in over four-years Decreases were reflected in 2017 assessment and stay the same for the rest of

the valuation cycle

New assessment growth in 2017 of 1.64% is reflected on the 2018 assessment roll Includes the impact of the exemption of County-owned Social and Affordable

Housing, which reduced growth by 0.31% Exemption resulted in net education tax savings of approx. $62,000 in 2018


Unweighted assessment by property tax class: 2018(Share of Property Values in Wellington)

2018 Budget and 2018-2027 Ten Year Plan6

Residential (69.06%)(-1.23%)

Multi-Res (0.51%)(-0.19%)

Farm & MF (23.54%)(+1.46%)

Commercial (4.66%)(-0.02%)

Industrial (2.01%)(0.00%)

Pipeline (0.23%)(-0.01%)

Weighted assessment by property tax class: 2018(Share of Property Taxes in Wellington)


Residential (78.49%)(-0.32%)

Multi-Res (1.10%)(-0.36%)

Farm & MF (6.69%)(+0.50%)

Commercial (7.79%)(+0.13%)

Industrial (5.34%)(+0.06%) Pipeline (0.59%)

(-0.01%)


Weighted assessment by Member Municipality: 2018(Share of County levy)

Puslinch (14.85%)(+0.15%)

Guelph Eramosa (16.22%)(+0.04%)

Erin (14.96%)(-0.22%)

Centre Wellington (28.49%)(-0.11%)

Mapleton (10.01%)(+0.23%)

Minto (5.95%)(-0.06%)

Wellington North (9.53%)(-0.02%)

Property Tax Relief for Low-Income Seniors and Persons with Disabilities

County of Wellington offers property tax relief to low-income seniors and persons with disabilities Eligibility requirements:

Low-income senior (65+) must be in receipt of benefits under the Guaranteed Income Supplement programme (GIS)

Senior couple can earn up to $42,576 and qualify for County programme Low-income disabled person must be in receipt of benefits under the Ontario Disability

Support Programme (ODSP)

In 2017, County Council approved a change to this programme to provide for a minimum rebate of $200 for eligible applicants 89 applicants (83 seniors, 6 disabled) took advantage of this programme Received an average rebate of $227



In addition, there are two provincial property tax relief programmes:1. Ontario Senior Homeowners’ Property Tax Grant (OSHPTG)2. Ontario Energy and Property Tax Credit (OEPTC)

1. Ontario Senior Homeowners’ Property Tax Grant Available to senior homeowners with low to moderate incomes Applied for each year with income tax filing Eligibility:

One spouse must be 64 years or older Must own and occupy a principal residence Personal and spousal income taken into account



2. Ontario Energy and Property Tax Credit Helps low to moderate-income individuals with property taxes and sales tax on energy Eligibility:

18 years of age or older Paid rent or property tax, lived in a student residence, or long-term care home Income thresholds as determined by Canada Revenue Agency (CRA)

Average impact to eligible applicants to County relief programme (next slides): Avg property taxes paid: $3,775 Potential property tax relief for combined programmes: $1,630 Net amount paid: $2,146



The County of Wellington's Property Tax Relief Programme for Low Income Seniors and Low Income Persons with DisabilitiesThe table below shows the average refund granted to approved applicants for the 2017 tax year, of whom could have a maximum income of $42,576

Taxpayers Puslinch Erin Guelph Eramosa

Centre Wellington

Mapleton Minto Wellington North

County of Wellington

Low income senior & disabled 283$ 201$ 243$ 215$ 236$ 218$ 200$ 227$ Number of successful applicants 2017 7 11 7 25 5 14 20 89

OSHPTG ("Ontario Senior Homeowners' Property Grant")The table below approximates the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2017, based on a family net income level of $42,576


Centre Wellington



Senior (>65) l iving alone 248$ 248$ 248$ 248$ 248$ 248$ 248$ 248$ Senior couple** 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$

OEPTC ("Ontario Energy and Property Tax Credit")The table below approximates the Ontario Energy and Property Tax Credit (OEPTC) for Jul 1, 2017 to Jun 30, 2018 based on a family net income level of $42,576


Centre Wellington



Senior (>65) l iving alone 747$ 871$ 862$ 760$ 882$ 629$ 684$ 789$ Senior couple** 861$ 984$ 976$ 873$ 996$ 742$ 798$ 902$

Municipality

Municipality

Municipality


TOTAL - OSHPTG, OEPTC & Wellington County's Property Tax Relief ProgrammeThe table below sums the OSHPTG, OEPTC & County programme, based on the estimates calculated above


Centre Wellington



Senior (>65) l iving alone 1,277$ 1,319$ 1,353$ 1,222$ 1,366$ 1,094$ 1,132$ 1,264$ Senior couple** 1,643$ 1,685$ 1,719$ 1,588$ 1,732$ 1,460$ 1,498$ 1,630$

TOTAL PROPERTY TAX IMPLICATIONSThe table below shows the average amount of property taxes paid by applicants to the County's programme, total tax relief available to them and net taxes paid

IMPACT Puslinch Erin Guelph Eramosa

Centre Wellington



Avg. property tax paid 2017 2,997$ 4,891$ 4,835$ 3,463$ 4,800$ 2,630$ 2,812$ 3,775$ Potential Property Tax Relief 1,643$ 1,685$ 1,719$ 1,588$ 1,732$ 1,460$ 1,498$ 1,630$

Avg. property tax owing after relief 1,354$ 3,206$ 3,116$ 1,875$ 3,068$ 1,169$ 1,315$ 2,146$

**Please note that this credit level will be reached once one of the two individuals becomes a senior

Municipality

Municipality

Agenda

Part 2: 2018 Budget and Ten-Year Plan Overview and 2018 Budget Process Changes to the ten-year plan since November Capital Financing Reserves and Reserve Fund Balances & Activity County Debt Management and Forecast Capital Budget Details Operating Budget Forecast Recap and wrap-up


County Moving to a 10-Year Plan

First year in which County staff are preparing a fully-integrated operating and 10-year capital forecast

Benefits: Encourages a focus on achieving longer-term plans, goals and objectives Better aligns future infrastructure funding from other orders of government Allows for strategic use of debt and reserves Ratings agencies support multi-year planning and suggest it is an indicator of

strong financial management practices


County’s Budget Process

Year-round effort – budget monitoring takes place throughout the year Monthly financial statements Budget variance reporting Capital budget amendments, as required

Roads conducted a review of its five-year capital plan from April – June Facilities and Equipment – April Bridges and Culverts – May Roads and Resurfacing – June

2018 Budget Schedule was approved by AF&HR in May

Preliminary Budget and 10-year plan was presented to all committees in November

CAO & Department Head reviewed line-by-line budgets in December


Budget Schedule to Date


Description Deadline/Date Treasury staff update 5 year plan model and salary model Summer 2017

Departments submit major 5 year operating budget items, draft 5 year capital forecast and proposed 2018 user fees to Treasury

September 8, 2017

Staff Advisory Committee review of preliminary 5 year plan Early October 2017

Preliminary 5 year plan completed Late October 2017

Staff develop detailed 2018 Operating budgets

October - November 2017

Preliminary 5 year plan and 2018 user fees reviewed by all Standing Committees and Boards

November 2017

AF&HR Committee review of preliminary 5 year plan and 2018 user fees

November 21, 2017

County Council adopts 2018 user fees and receives 5 year plan for information

November 30, 2017

CAO & Department Head review of budgets

December 2017

2018 Budget Process – Next Steps

January 8, 2018 presentation to Council

Budget reviews at Committee and Board meetings next two weeks

Full budget package circulated to Council by January 12

AF&HR review of budget on January 16

AF&HR recommendations considered by Council on January 25, 2018


10-Year Plan Outlook in November


10-Year Plan projected a 2.8% budget increase for 2018

Increases from 2.8% to 5.2% in 2019-2027

Changes to the 10-year plan Assessment growth finalized at 1.64% - 0.39% higher than estimated in

November (levy reduction of 0.39%) Lower ambulance costs based on City approved budget ($110,000) Guelph Council did not approve Paramedic Field Superintendent to be located in

the County

Increased costs and lower revenue projections at the Wellington Terrace and in Solid Waste Services ($230,000) as per updated actuals

Addition of Housing Community Support Worker position, fully funded A number of other smaller changes


Highlights of the revised 10 year plan

Projected tax increase of 2.5% in 2018 and a range of 2.7% to 5.2% from 2019-2027

Estimated 2018 operating budget of $213.6 million

$343.2 million capital investment over 10 years $33.7 million in 2018

$39.2 million in new debt issues over 10 years


2018-2027 Capital Financing


Recoveries9.5%

Subsidy5.6%

Federal Gas Tax Funding

8.7%

Current Revenues39.7%

Reserves22.7%

Development Charges

2.4%

Debentures11.4%

2018-2027 Capital Budget Highlights


62.4% of capital spending will be funded from tax levy and reserves

$48.8 million -14.3% funded through Federal and Provincial subsidies $29.7 million in Federal Gas Tax $17.9 million in OCIF (2021 - 2027 forecasted) $1.2 million in Housing (SHIP)

$39.2 million – 11.4% to be funded through Debt $28.5 million tax supported $10.7 million recovered from development charges

$8.4 million – 2.4% funded by Development Charges

Reserves and Reserve Fund Balances County’s reserve and reserve fund balances totalled $66.5 million as of

December 31, 2016 Reserves: $53.3 million Reserve Funds: $13.2 million (more restrictive in use)

Reserve and Reserve Fund balances currently sit at $65.4 million in draft form Interest earnings still to be allocated Capital projects still to be closed Winter control variance still to be funded Projected surplus still to be allocated ($200K to $1 million)



83.6%

75.7%

74.3% 74.1% 74.7% 76.6%

78.6%79.4% 80.7%

78.4%

77.6%

79.8%

79.0%

50%

55%

60%

65%

70%

75%

80%

85%

90%

2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

Reserves and Reserve Funds as % of Levy


Source: 2017 BMA Municipal Study

0.0%

20.0%

40.0%

60.0%

80.0%

100.0%

120.0%

140.0%

CentreWellington

WellingtonNorth

Mapleton Puslinch Minto Erin GuelphEramosa

Tax Discretionary Reserves (less WWW) as a % of Taxation

County and Member Municipalities

2014 2015 2016

WellingtonCounty

Projected long term borrowing


$39.2 million in new debt to be issued over the next ten years: Roads Related Projects - $25.9 million

Roads Growth Related Debt - $10.7 million (2018 & 2019) WR 46 reconstruction from WR 34 to 401 WR 124 Passing Lane & Bridge widening Rebuild Arthur Shop

Bridge Construction - $10.5 million (2021 - 2027) Bosworth, Penfold, Caldwell and Conestogo River Bridges

Erin Garage Construction $4.7 million (2024) Hospital Capital Grants - $6.7 million (2018-2020) Riverstown Landfill Related Projects -$6.6 million

Compliance Mitigation $3.4 million (2020 & 2021) Leachate Collection System $2.4 million (2021) North Pond Development $850,000 (2024)


$-

$5

$10

$15

$20

$25

$30

$35

$40

$45

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

County of Wellington Debt Outstanding 2017-2027 ($ Million)

Tax Supported Debt DC Supported Debt



0.0%

20.0%

40.0%

60.0%

80.0%

100.0%

120.0%

Puslinch WellingtonNorth

Erin Mapleton CentreWellington

GuelphEramosa

Minto

Debt Outstanding per Own Source RevenuesCounty and Member Municipalities

2014 2015 2016

Wellington County


$-

$1.0

$2.0

$3.0

$4.0

$5.0

$6.0

$7.0

$8.0

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

County of WellingtonDebt Servicing Charges 2017 - 2027 ($ Millions)

Total Debt Servicing

Tax supported

DC supported



0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

14.0%

16.0%

18.0%

20.0%

CentreWellington

Puslinch Erin Mapleton GuelphEramosa

WellingtonNorth

Minto

Tax Debt Charges as % of Own Source RevenueCounty and Member Municipalities

2014 2015 2016

Wellington County


0%

10%

20%

30%

40%

50%

60%

70%

80%

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

Debt Outstanding to Reserve Ratio

County Policy (maximum) County Forecast



0.0

0.2

0.4

0.6

0.8

1.0

1.2

1.4

1.6

Puslinch WellingtonNorth

Mapleton Erin CentreWellington

Minto GuelphEramosa

Debt to Reserve RatioCounty and Member Municipalities

2014 2015 2016

Wellington County



$(400)

$(200)

$-

$200

$400

$600

$800

$1,000

$1,200

$1,400

$1,600

WellingtonNorth

CentreWellington

Puslinch Mapleton Erin Minto GuelphEramosa

Financial Position per CapitaCounty and Member Municipalities

2014 2015 2016

Wellington County

Debt summary Debt outstanding will top out at $42.7 million $28.1 million tax supported, $14.6 million DC supported

Debt servicing costs will top out at $7.3 million $5.7 million tax supported, $1.6 million DC supported

Debt servicing costs as a % of the county tax levy does not exceed 5.6% over the ten-year plan

Greater reliance on debt due to increasing infrastructure requirements

County’s debt levels are maintained, but debt servicing costs are climbing in latter half of the ten-year plan before leveling off when Terrace debt matures


2018-2027 Capital Expenditures ($343.2 million)


Other includes: Planning, Emergency Management, Green Legacy, Police, Museum, Library, Economic Development, and Provincial Offences.

Roadways74.3%

Solid Waste Services

3.9%

County Property1.0%

CAO & Clerks1.5%

Social Services (Housing, Child Care,

Ontario Works)11.3%

Wellington Terrace1.1%

Hospital Grants2.2%

Ambulance Services

3%

Other2%

10 Year Capital Plan Highlights - Infrastructure Investment in County roads network Roads Garages – Completion of Drayton in 2018 and the replacement of Arthur,

Erin / Brucedale and Harriston throughout the forecast

Social and Affordable Housing Capital Improvements Continued investment in County owned social and affordable housing units.

Development of Riverstown Landfill site Closure of phase I and preparation for phase II


10 Year Capital Plan Highlights – Health Care Ambulance Facility feasibility study Proposed construction of 6 sites located throughout the County (5 locations

identified over the forecast)

Hospital Capital Grants

Continuum of Care feasibility study for Wellington Place lands Potential impact to future budgets


Capital Plan: RoadsInvestment in County roads network including bridges and culverts $209.3 million investment over 10 years including:

$63.7 million in roads construction projects $62.9 million in bridges and culverts $82.7 million in resurfacing projects

An additional $25 million is proposed for facilities: Drayton Shop ($850,000) Arthur and Harriston Shop Replacements ($6 million each) Erin / Brucedale Shops - $11.2 million to relocate and combine the two $1 million in various facility repairs over the 10 years

$20.7 million in roads equipment replacements


Capital Plan: Roads Internal funding (75.9%): $128.4 million from the tax levy $39.4 million from County Reserves

$20.7 million funded from the Roads Equipment Reserve $18.7 million funded from the Roads Capital Reserve

$25.9 million in debt

External funding (24.1%): $47.6 million in Federal and Provincial Subsidies

$29.7 million funded from Federal Gas Tax $17.9 million funded from Ontario Community Infrastructure funding (OCIF)

$8.1 million funded through Development Charges $5.7 million in municipal recoveries


Capital Plan: Solid Waste Services $13.5 million in capital investment over 10 years

$8.6 million in improvements at active landfill sites and transfer stations Riverstown Landfill ($8 million) - close Phase I and prepare for Phase II

Phase 1: Compliance Mitigation Measures Phase 2: Cell Development, Leachate Collection System, Storm Water Retention Pond

$4.2 million for equipment

$567,000 work at closed sites


Capital Plan: Hospital Grants Total of $14.4 million in commitments for Hospital Capital Grants in

Wellington $10.0 million for Groves Memorial Community Hospital $2.2 million for Louise Marshall Hospital in Mt Forest $2.2 million for Palmerston and District Hospital

$7.6 million of commitment remains to be transferred

$6.7 million to be debt financed with remaining funding to come from the Hospital Capital Grant Reserve


Capital Plan: Land Ambulance Ambulance Station Redevelopment 2018 Ambulance station feasibility study Proposal to build six new stations throughout the County (five in the forecast)

and lease back to City. Erin (2019-20), Guelph/Eramosa (2021-22), Arthur (2023-24), Drayton (2025-26), Mount

Forest (2027 start) and Harriston $8 million in the forecast fully funded through the property reserve.

Ambulances and related equipment - $3.0 million over 10 years County contributes approximately 40% of cost Funded through reserve transfer in Ambulance operating budget


Capital Plan: Wellington Terrace Lifecycle replacements of equipment and building components total

$3.2 million over the ten years

$370,000 in technology updates Scheduling software (2018) Network equipment (2019)

$100,000 for a feasibility study for the purpose of developing a continuum of care for the Wellington Place campus


Capital Plan: Library A total of $1.5 million in capital investment over 10 years

Lifecycle replacements of equipment and building components of $870,000 over 10 years

2018 Capital Budget highlights include: Hillsburgh Branch

New branch signage on Main Street Collection Enhancement for new branch – funded by development charges

Lending Kiosks Fergus Sportsplex and Mount Forest Arena


Capital Plan: Museum and Wellington Place Upgrades to the Museum and outbuildings Additional Shelving in the Archives in 2018 to accommodate corporate records

management Farm House Archeological dig over 2021-2022 Various facility improvements as identified in the building condition audits are

scheduled over the forecast totalling $650,000

Wellington Place investment in 2018 to include: Installation of way-finding signage Construction of utility ducts (hydro and communications) on WP lands to allow

for future development


Capital Plan: Social and Affordable Housing $33.5 million investment in the County’s 1189 Social Housing units for

improvements and upgrades Cost shared with City of Guelph (currently 75.6%) County share funded from Housing Capital Reserve

Two provincial programmes: Social Housing Improvement Programme (SHIP)

$1.2 million in 2018 to finalize the project Allocated to social housing providers based on need

Social Housing Apartment Improvement Programme (SHAIP) Initial budget allocation of $40,000 to complete energy audits on 4 eligible buildings. Could qualify for more funding in future years based upon results of audit


Capital Plan: Social and Affordable Housing Wellington Housing Corporation Property at 440 King Street in Mount Forest assumed in 2017 Capital budget includes building retrofit projects totaling $840,000 over the

forecast

County owned Affordable Housing Buildings: Four sites (Fergusson Place, Webster Place, 182 George St in Arthur and new

Palmerston building) Retrofit projects for each building totalling $785,000 over the forecast Funded by Housing Capital Reserve


Capital Plan: Children’s Early Years Children’s Early Years Renovation of the upper level(s) of 129 Wyndham Street in 2018-19

Convert existing apartments to office space to move towards integrated intake and consolidation of social services in downtown Guelph

Provision for $1.5 million to be cost shared with the City of Guelph

Palmerston Child Care Grant of up to $250K Top up for the construction of a new child care centre in an elementary school Fully funded from reserves


Operating Budget Forecast $213.6 million in expenditures and transfers in 2018

Forecast to grow to $283.0 million by 2027 Average Annual Increase of 3.5% over 10 years

Totals just under $2.5 billion in projected spending over 10 years

In 2018 -1% tax increase/decrease = $929,300

2018 Assessment growth = 1.64%


Operating Budget By Department


Social Services42%

Roads14%

Police8%

Terrace10%

Solid Waste5%

Admin7%

Health / Ambulance

3%

Library4%

Planning/Green Legacy/ Emergency

Mgt2%

Museum1%

Other4%

Other includes: Property Assessment, Economic Development, Tax Write-offs, Corporate Legal, Transfer of Interest to Reserves, Provincial Offences debt and Grants to organizations.

Levy Requirement By Department


Social Services8%

Roads28%

Police18%

Terrace9%

Solid Waste5%

Admin8%

Health / Ambulance

8%

Library7%

Planning /Green Legacy/ Emergency

Mgt4%

Museum2%

Other3%

Operating Budget: Roads Winter control budget of $6.5 million in 2018 Includes an increase of $1.0 million to winter materials based on experience over

the last couple of years Recent trend has been milder winters requiring more materials and less plowing

Increases to various budget line items based on recent experience: $250,000 to fleet maintenance for parts, fuel and equipment repairs $175,000 for additional time spent on roads maintenance activities $55,000 for GPS and salt tracking service in winter vehicles


Operating Budget: Solid Waste Services Changes to Revenue projections in 2018:

User pay bag revenue has been adjusted down by $400,000 Tipping fee revenue has been increased by $250,000 Waste Diversion Ontario (WDO) grant revenue is expected to go up by $177,900 Sales revenue from recyclable materials has been increased by approximately

$50,000 to reflect stronger commodity prices in 2017

A new contract for the HHW Mobile Depot has reduced costs by approximately $125,000 in 2018. Grant revenue for that programme has been reduced by $70,000


Operating Budget: Police The O.P.P. contract estimate is $16.2 million in 2018 and represents an

increase of $220,000 from the 2017 contract

1,000 Officers and Community Policing Partnership grants end as of March 2019, replaced by new PEM grant application process

Safe Communities – Wellington grant increased to $30,000


Operating Budget: Police 10 year forecast includes projected contract amounts and 1 new officer

each year beginning in 2020 Reserve transfer in lieu of a new officer beginning in 2018


2017 budget 2018 estimate 2019 estimate 2020 estimate 2021 estimate 2022 estimate 2023 estimate 2024 estimate 2025 estimate 2026 estimate 2027 estimate2018/17 change

OPP Base Contract $16,007,500 $16,228,700 $16,967,100 $17,748,800 $18,555,700 $19,399,300 $20,293,300 $21,203,400 $22,167,400 $23,175,400 $24,241,100 1.38%1 new officer cost $0 $0 $0 $170,900 $350,400 $538,800 $736,400 $943,500 $1,160,500 $1,387,700 $1,625,600 OPP Contract with

1 new Officer$16,007,500 $16,228,700 $16,967,100 $17,919,700 $18,906,100 $19,938,100 $21,029,700 $22,146,900 $23,327,900 $24,563,100 $25,866,700 1.38%

OPP Reserve Transfer in lieu of

$0 $162,700 $333,500 $341,800 $350,300 $359,100 $368,100 $377,300 $386,700 $396,400 $406,300

One new Officer Cost/Reserve

Transfer- $162,700 $333,500 $512,700 $700,700 $897,900 $1,104,500 $1,320,800 $1,547,200 $1,784,100 $2,031,900

Operating Budget: Planning


Trails Grant programme for member municipalities concludes in 2018 Funded out of the Local Trails Grant reserve.

The Provincial Policy Statement requires municipalities to identify a Natural Heritage System. $30,000 has been maintained in the 2018 budget to complete the project.

Three months of seasonal hours at the Northern Nursery to facilitate out plants currently completed by the Tree Nursery Manager

Social Services


Ontario Works, Children’s Early Years and Housing

2018 budget highlights Property tax exemption for County-owned Social and Affordable Housing Additional CHPI funding Occupancy at Palmerston Affordable Housing for April 2018 Provincial uploading of OW caseload costs Substantial increase to Children’s Early Years funding

Operating Forecast: Social Housing


Property Tax Exemption for County-owned Social and Affordable Housing Gross expenditures are reduced by approximately $2 million (in the City and County) This is offset by lower City revenues for their share of the taxes and an assessment base drop

of approx $480,000 in the County and its member municipalities Overall, the City and County will save the education taxes of $192,000 in 2018 ($130K City

and $62K County).

The budget for the Community Homelessness Prevention Initiative includes an increase in funding from the province - $371,000 Will be used to deliver additional programmes and reduce municipal contribution by $40,500

Staffing changes: Addition of a full time Community Housing Support Worker at no net municipal cost

Previously contracted position from Community Resource Centre and it will continue to be offset by provincial CHPI funding.

Operating Forecast: Affordable Housing


New 11-unit Affordable Housing building at 250 Daly St in Palmerston is scheduled for occupancy in April 2018

In 2018, the provincial upload of Ontario Works benefits will be complete. The savings from the OW upload in 2018 will be $509,300 ($403,600 City, $105,700 County).

Operating Forecast: Ontario Works

Operating Forecast: Children’s Early Years


The 2018 budget includes $7.7 million in four new provincial funding sources that are 100% funded: Child Care Expansion: $3.7 million Early Learning Child Care: $1.5 million Child and Family Centres: $2.0 million Fee Stabilization: $525,000

Staffing changes approved in 2017: 4.8 FTE were added as a result of additional programmes and legislative

requirements – predominantly offset by new provincial funding Overall net County cost of less than $14,000 annually

Operating Budget: Wellington Terrace Provincial funding incorporates the 2018 per diem changes as well as the

County’s updated case mix index (from 2017) Resulting revenue increase is expected to be $320,000

Raw food budget has been increased by $100,000 in 2018 Partially offset by increased raw food per diem funding of $60,000

Staffing changes include: 2.0 FTE for additional Environmental Service Worker (ESW) hours and Terrace

Aides to increase backfill due to short-term disability coverage in housekeeping and to support longer shifts at meal times.


Operating Budget: Ambulance The County funds roughly 40% of the municipal share of Land Ambulance

expenditures (based on calls for service) – levy requirement of $4.2M in 2018

Ambulance Master Plan and Response Time Improvement: Approved by the City of Guelph in its 2018 budget Includes four additional FT Paramedics for an extra day shift in Guelph (12 hrs / 7

days/week) Paramedic Field Superintendent to be located in the County was not approved

The plan results in additional impact of $255,000 to the County budget in 2018 Provincial funding of 50% will kick in 2019 – reducing the net budget impact Other changes include internal lease costs and reallocation of operating grant to

capital Ambulance cost for the County increasing by over $530,000 in 2018 (14.4%)


Operating Budget: General Rev and Exp.

General Revenues: OMPF Funding - $1.8 million Interest earnings - $3.1 million PIL’s and supplementary taxes - $1.7 million

General Expenses: Contribution to MPAC for property assessment - $1.4 million Tax write-offs - $1.0 million


Operating Budget: OMPF


County’s OMPF allocation was $4.7 million in 2012 County has lost $2.95 million since 2012 County’s 2018 OMPF allocation dropped an additional 15%

Allocation is now under $1.8 million

Lost $313,000 in 2018 (0.3% impact on tax levy)

5 out of 7 reporting municipalities in Wellington have dropped $574,000 in 2018Total OMPF Entitlements 2012 2013 2014 2015 2016 2017 2018

Centre Wellington 999,700$ 899,800$ 764,900$ 612,000$ 520,200$ 442,200$ 375,900$ Erin 654,000$ 588,600$ 585,800$ 588,000$ 595,300$ 590,100$ 593,400$ Guelph Eramosa 579,700$ 521,800$ 443,800$ 442,400$ 469,400$ 497,000$ 490,200$ Minto 1,354,300$ 1,306,900$ 1,491,400$ 1,532,500$ 1,680,700$ 1,802,900$ 1,630,700$ Puslinch 447,800$ 404,000$ 402,700$ 404,600$ 405,400$ 370,200$ 413,600$ Wellington North 1,088,600$ 1,042,900$ 1,066,100$ 1,088,700$ 1,176,200$ 1,379,700$ 1,317,000$ County of Wellington 4,720,200$ 4,248,200$ 3,611,000$ 2,888,800$ 2,455,500$ 2,087,200$ 1,774,200$ County subtotal w/o Mapleton 9,844,300$ 9,012,200$ 8,365,700$ 7,557,000$ 7,302,700$ 7,169,300$ 6,595,000$ Mapleton 1,321,800$ 1,235,900$ 1,050,600$ 840,500$ 714,500$ 735,500$ N/ACounty Total 11,166,100$ 10,248,100$ 9,416,300$ 8,397,500$ 8,017,200$ 7,904,800$ 6,595,000$

Operating Budget: Staffing Changes


2018 Staffing Summary2017 Approved staff complement (expressed as full time equivalents) 639.4Annualization of positions approved in the 2017 budget 1.0

2017 In-Year Staffing Adjustments FTEGross Cost (Sal & Ben.)

Other Funding / Savings

Net County Cost

Total 2017 in year staffing adjustments 4.8 231,800$ (218,100)$ 13,700$ Adjusted 2017 staff complement 645.2

2018 Budget Changes FTEGross Cost (Sal & Ben.)

Other Funding / Savings

Net County Cost

Housing: Housing Community Support Worker 0.9 84,300 (84,300) - Economic Development: Economic Development Project Manager 1.0 96,000 96,000 Terrace: additional ESW hours, Terrace Aide hours 2.0 130,000 130,000 Library: additional ABS and Library Page hours at Hillsburgh 0.9 54,100 54,100 Property: additional backfill hours for Cleaner positions 0.6 28,000 28,000 CAO & Clerks: Summer student 0.3 9,700 9,700 Green Legacy: 3 months seasonal employees - Northern Nursery 0.2 14,000 14,000 Proposed changes to Staff Complement 5.9 416,100$ (84,300)$ 331,800$ 2018 Proposed Staff Complement (full time equivalents) 651.1

2018 Operating Budget Summary

Nearly 75% of the tax levy increase can be explained by 3 items: Roads winter control and maintenance increases Ambulance response time and enhancements in Guelph OMPF funding reductions

Current tax impact at 2.5%


County of WellingtonCounty tax impact (2017-2027)


2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

2.9% 2.5%

4.9%4.2% 4.6% 4.4%

3.7% 4.0%5.2%

2.7% 2.7%

2018 Proposed Budget and 2019-2027 Forecast

2017 Approved Budget

County tax impact (2017-2027)Impact of Incremental Roads Capital Funding


There is substantial incremental capital investment in Roads over the 10-year period

Over the 10-year forecast the incremental increase in transfers to capital and reserves to fund roads projects is the largest single impact on the change to the County levy

The table below breaks down the annual increase in roads capital funding over the 10-year period

(all figures in $000s) 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027Projected County Levy $95,069 $100,681 $105,920 $111,866 $117,935 $123,464 $129,711 $137,832 $142,953 $148,191Incremental Roads Capital Funding $17 $955 $862 $588 $731 $887 $1,156 $3,753 $891 ($270)County Levy Less Roads Transfers $95,052 $99,726 $105,058 $111,278 $117,204 $122,577 $128,555 $134,079 $142,062 $148,461

County tax impact (2017-2027)Breakdown of Levy Increase – Roads Capital and Other


2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

2.9% 2.5% 3.9% 3.3% 4.0%3.8%

2.9%3.1% 2.4% 2.1% 2.9%

1.0%

0.8% 0.6%0.6%

0.7% 0.9%

2.9%

0.6%

Levy % Roads Capital

Levy %

2018 Proposed Budget and 2019-2027 Forecast

2017 Approved Budget

county of wellington 2018 budget and 2018-2027 ten-year … · 12 2018 budget and 2018-2027 ten...

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