T 0 W N

OF

MEMO FROM IAN D. DAVEY, CA

DIRECTOR OF CORPORATE SERVICE

(905) 372-4301 EXT 4201 idavey@cobourg.ca

COBOURG

To: Mayor and Members of Council

From: Ian D. Davey Treasurer

Re: Town of Cobourg Budget Variance Report January 1,2017 to March 31, 2017

Date: July 4, 2017

Origin

This budget variance report covers the period January 1, 2017 through March 31, 2017 and is intended for information purposes. When reviewing this report, please keep in mind that seasonality may play a role in some of the departmental variances being shown.

Operating Budget Variance Report

The first page of the report is a summary of the Revenue and Expenditures by category.

The revenues represent those items specifically noted within each category of the municipal operating budget. The first column represents the total annual budget, the second column is the actual revenue recorded to the end of March 2017, the third column is the remaining amount to reach budget and the fourth column is the percentage required to meet budget.

The expenditures portion of page 1 have the same columns with the first column representing the total annual budget, the second column is the actual expenditure to March 31, 2017, the third column is the remaining budget available for the balance of 2017 and the fourth column represents the remaining funds as a percentage.

Page 2

The second page of the report provides a further breakdown of revenue received to March 31, 2017 by department which supports the figures on the summary page.

Pages 3 to 5

The remaining pages, 3 to 5, provide a similar departmental breakdown of expenditures made to March 31, 2017 again by department and support the expenditure amounts as shown on the summary page.

Capital Projects Report

A separate report has been provided which lists the 2017 capital projects and a reference to the page number in the 2017 Capital Budget. The first column shows the total amount budgeted for the project. The second column represents the expenditures on those projects to the end of March 2017. The remaining columns report the source of funding for these capital works. The final column indicates the remaining funds available to complete the project. A negative number indicates funds available while a positive number represents a project which has exceeded budget.

Total expenditures on capital projects to the end of March were $377,269.85 or about 4.8% of the total capital budget for the year of $7,799,520.

Conclusion

This report has been provided for information purposes and will be updated to the end of June and presented to Council at the August meeting.

If there are specific questions on any of this information I would be pleased to answer them.

Respectfully submitted,

Ian D. Davey, BBA A-CA-- Treasurer / Director of Corporate Services

council financial reports NtownQ2 2008

TOWN OF COBOURG

OPERATING BUDGET VARIANCE REPORT

2017

AS OF MARCH 31, 2017

TOWN OF COBOURG

BUDGET VARIANCE REPORT

FOR THE PERIOD ENDED MARCH 31, 2017

SUMMARY ANNUAL BUDGET

REVENUE

2017 YTD

ACTUAL REMAINING

BUDGET

PAGE 1

REMAINING BUDGET

General government 183,780.00 42,414.78 141,365.22 76.92 Protection services 443,700.00 77,695.88 366,004.12 82.49 Public Works 718,000.00 110,889.25 607,110.75 84.56 Environmental 5,524,172.00 1,288,213.87 4,235,958.13 76.68 Parks & Recreation 2,753,857.00 460,049.16 2,293,807.84 83.29 Culture & Community 184,650.00 70,999.76 113,650.24 61.55 Planning & Residential 74,000.00 24,490.00 49,510.00 66.91 Commercial & Economic 1,500.00 42.49 1,457.51 97.17

9,883,659.00 2,074,795.19 7,808,863.81 79.01

EXPENDITURES General government 3,263,628.00 767,849.52 2,495,778.48 76.47 Protection 11,576,315.00 2,610,800.03 8,965,514.97 77.45 Public Works 4,978,826.00 1,270,387.01 3,708,438.99 74.48 Environmental 3,604,729.00 622,612.66 2,982,116.34 82.73 Social & Family 60,100.00 0.00 60,100.00 100.00 Parks & Recreation 6,582,776.00 1,240,160.24 5,342,615.76 81.16 Culture & Community 1,577,496.00 405,840.90 1,171,655.10 74.27 Planning & Residential 501,138.00 124,749.81 376,388.19 75.11 Commercial & Economic 636,174.00 106,542.81 529,631.19 83.25

32,145,008.00 7,042,400.17 25,102,607.83 78.09

Operating Budget Variance Report

TOWN OF COBOURG

BUDGET VARIANCE REPORT

FOR THE PERIOD ENDED MARCH 31, 2017

REVENUE ANNUAL BUDGET

GENERAL GOVERNMENT

2017 YTD

ACTUAL REMAINING

BUDGET

PAGE 2

REMAINING BUDGET

Clerks 167,400 39,824.78 127,575.22 76.21 Finance 16,380 2,590.00 13,790.00 84.19

183,780 42,414.78 141,365.22 76.92

PROTECTION SERVICES Fire 10,000 1,879.45 8,120.55 81.21 Police 40,000 9,152.91 30,847.09 77.12 Building Department 375,000 64,368.52 310,631.48 82.84 Property Standards 18,700 2,295.00 16,405.00 87.73

443,700 77,695.88 366,004.12 82.49

PUBLIC WORKS Engineering review fees 50,000 0.00 50,000.00 100.00 Parking enforcement 521,000 72,571.65 448,428.35 86.07 Transit 147,000 38,317.60 108,682.40 73.93

718,000 110,889.25 607,110.75 84.56

ENVIRONMENTAL WPCP 1 5,524,172 1,288,213.87 4,235,958.13 76.68

PARKS & RECREATION Parks Administration 136,490 490.00 136,000.00 99.64 Marina 684,080 14,279.00 669,801.00 97.91 Trailer Park 276,980 1,758.50 275,221.50 99.37 Dredging 50,000 61,487.25 -11,487.25 -22.97 Arena 276,438 61,073.39 215,364.61 77.91 Cobourg Community Centre 1,254,669 304,206.46 950,462.54 75.75 Seniors Activity Centre 66,200 16,754.56 49,445.44 74.69 Legion Fields 9,000 0.00 9,000.00 100.00

2,753,857 460,049.16 2,293,807.84 83.29

CULTURE & COMMUNITY Concert Hall 164,650 56,859.76 107,790.24 65.47 Market Building 20,000 14,140.00 5,860.00 29.30

184,650 70,999.76 113,650.24 61.55

PLANNING & RESIDENTIAL Planning 64,000 19,070.00 44,930.00 70.20 Comm. of Adjustment 10,000 5,420.00 4,580.00 45.80

74,000 24,490.00 49,510.00 66.91

COMMERCIAL & ECONOMIC Tourism 1,500 42.49 1,457.51 97.17

TOWN OF COBOURG

BUDGET VARIANCE REPORT

FOR THE PERIOD ENDED MARCH 31, 2017

EXPENDITURES ANNUAL BUDGET

GENERAL GOVERNMENT

2017 YTD

ACTUAL

$ REMAINING

BUDGET

PAGE 3

% REMAINING

BUDGET

Council 301,086 62,962.39 238,123.61 79.09 CAO 240,079 60,649.74 179,429.26 74.74 Clerks 462,354 128,426.89 333,927.11 72.22 Finance 623,015 157,367.17 465,647.83 74.74 Information Technology 228,050 58,680.38 169,369.62 74.27 Communications 163,043 28,116.06 134,926.94 82.76 Victoria Hall 642,854 139,923.81 502,930.19 78.23 Financial 269,550 53,350.03 216,199.97 80.21 Personnel 311,497 78,349.66 233,147.34 74.85 Health & Safety 22,100 23.39 22,076.61 99.89

3,263,628 767,849.52 2,495,778.48 76.47

PROTECTION SERVICES Fire 2,864,464 593,216.61 2,271,247.39 79.29 Police 5,355,684 1,230,212.30 4,125,471.70 77.03 Police Service Board 81,014 14,163.43 66,850.57 82.52 Court Security 449,407 138,205.58 311,201.42 69.25 Police Facilities 195,700 39,638.95 156,061.05 79.75 Business Services 1,005,704 217,328.84 788,375.16 78.39 Communications Centre 623,672 195,776.11 427,895.89 68.61 Conservation Authority 213,153 53,283.79 159,869.21 75.00 Animal Control 95,150 23,787.50 71,362.50 75.00 Building Department 400,665 71,238.96 329,426.04 82.22 Property Standards 91,630 3,332.26 88,297.74 96.36 Emergency Management 133,777 16,177.72 117,599.28 87.91 By-Law Enforcement 63,295 14,437.98 48,857.02 77.19

11,573,315 2,610,800.03 8,962,514.97 77.44

PUBLIC WORKS Engineering 351,880 44,330.34 307,549.66 87.40 GIS 154,806 45,848.48 108,957.52 70.38 Public Works 2,022,955 526,458.88 1,496,496.12 73.98 Bridges 1,095 0.00 1,095.00 100.00 Roadside Grass 0 0.00 0.00 0.00 Forestry (moved to parks) 0 0.00 0.00 0.00 Storm Drain System 21,100 3,012.05 18,087.95 85.72 Roadside Litter 51,100 6,616.64 44,483.36 87.05 Hardtop Maintenance 148,200 12,713.31 135,486.69 91.42 Safety Devices 127,150 28,092.91 99,057.09 77.91 Winter Maintenance 147,500 207,812.01 -60,312.01 -40.89 Long-term debt 429,000 109,246.65 319,753.35 74.53 Sidewalks 47,070 6,572.07 40,497.93 86.04 Parking Lots 91,550 18,966.72 72,583.28 79.28 Parking enforcement 122,238 14,858.75 107,379.25 87.84 Transit 731,217 143,051.31 588,165.69 80.44 Crossing Guards 55,375 13,974.81 41,400.19 74.76 Street Lighting 476,590 88,832.08 387,757.92 81.36

4,978,826 1,270,387.01 3,708,438.99 74.48

TOWN OF COBOURG

BUDGET VARIANCE REPORT

FOR THE PERIOD ENDED MARCH 31, 2017

EXPENDITURES ANNUAL BUDGET

ENVIRONMENTAL

2017 YTD

ACTUAL

$ REMAINING

BUDGET

PAGE 4

% REMAINING

BUDGET

WPCP 1 1,581,945 266,616.34 1,315,328.66 83.15 WPCP 2 1,369,795 226,191.27 1,143,603.73 83.49 Sanitary Sewer Pumphouses 69,795 17,523.89 52,271.11 74.89 Sanitary Sewer System 384,969 31,334.98 353,634.02 91.86 Storm Sewer Pumphouses 30,625 10,436.21 20,188.79 65.92 Garbage Collection 7,100 605.29 6,494.71 91.47 Landfill - long-term debt 160,500 69,904.68 90,595.32 56.45

3,604,729 622,612.66 2,982,116.34 82.73

SOCIAL & FAMILY SERVICES St Peter's Court 43,000 0.00 43,000.00 100.00 Physician Recruitment 17,100 0.00 17,100.00 100.00

60,100 0.00 60,100.00 100.00

PARKS & RECREATION Parks Administration 1,527,743 151,016.47 1,376,726.53 90.12 Horticulture 89,400 63,984.90 25,415.10 28.43 Parks Maintenance 214,400 91,284.00 123,116.00 57.42 Forestry Services 219,628 27,948.32 191,679.68 87.27 Parks Athletic Fields 23,500 0.00 23,500.00 100.00 Parks Turf Maintenance 8,000 708.86 7,291.14 91.14

Subtotal 2,082,671 334,943 1,747,728 83.92

Centennial Pool 23,900 1,322.78 22,577.22 94.47 Outdoor Rink! Fountain 36,800 16,284.93 20,515.07 55.75 Parks - long-term debt 484,500 121,125.00 363,375.00 75.00 Marina 610,431 80,879.35 529,551.65 86.75 Trailer Park 148,964 10,987.94 137,976.06 92.62 Beach Washrooms 64,250 42.74 64,207.26 99.93 Walkway 58,481 0.00 58,481.00 100.00 Dredging 74,055 13,869.17 60,185.83 81.27 Arena 364,091 67,067.27 297,023.73 81.58 Cobourg Community Centre 2,282,922 527,041.33 1,755,880.67 76.91 Seniors Activity Centre 118,896 16,635.66 102,260.34 86.01 Legion Fields 25,815 2,461.52 23,353.48 90.46 Acquatics / Lifeguards 207,000 47,500.00 159,500.00 77.05

6,582,776 1,240,160.24 5,342,615.76 81.16

CULTURE & COMMUNITY Cultural Administration 98,179 0 98,179.00 100.00 Organizational grants 47,951 32,629.00 15,322.00 31.95 Special Events 223,863 53,516.73 170,346.27 76.09 Concert Hall 295,347 69,186.75 226,160.25 76.57 Library 843,756 200,000.00 643,756.00 76.30 Market Building 18,200 3,484.38 14,715.62 80.86 Art Gallery 30,000 30,000.00 0.00 0.00 Concert Band of Cobourg 20,200 17,024.04 3,175.96 15.72

1,577,496 405,840.90 1,171,655.10 74.27

TOWN OF COBOURG

BUDGET VARIANCE REPORT

FOR THE PERIOD ENDED MARCH 31, 2017

EXPENDITURES ANNUAL BUDGET

PLANNING & RESIDENTIAL

2017 YTD

ACTUAL REMAINING

BUDGET

PAGE 5

REMAINING BUDGET

Planning 379,575 108,148.60 271,426.40 71.51 Comm. of Adjustment 65,699 10,486.23 55,212.77 84.04 Comm. for Art in Public Spaces 0 0.00 0.00 0.00 Heritage Committee 55,864 6,114.98 49,749.02 89.05

501,138 124,749.81 376,388.19 75.11

COMMERCIAL & ECONOMIC Economic Development 390,501 65,823.80 324,677.20 83.14 Tourism 236,073 35,632.36 200,440.64 84.91 Henley Arcade 3,300 3,761.65 -461.65 -13.99 Old Firehall Theatre 6,300 1,325.00 4,975.00 78.97

636,174 106,542.81 529,631.19 83.25

Operating Budget Variance Report

TOWN OF COBOURG

CAPITAL PROJECTS REPORT

2017

AS OF MARCH 31, 2017

TOWN OF COBOURG

PAGE 1

CAPITAL PROJECTS REPORT -2017

AS OF MARCH 31, 2017 2017 Prior Year Capital From Other Balance at

PG

Budget Expenditure Debenture Budget Levy Reserve Funding March 31, 2017

GENERAL GOVERNMENT 3 Computerization 35,000 411.75 -35,000.00 -34,588.25 4 Victoria Hall - Carpet West side stairs 6,000 -6,000.00 -6,000.00 5 Market Building - Interior 20,000 -20,000.00 -20,000.00 6 Second Street Firehall - Exterior work 170,000 -170,000.00 -170,000.00 7 Victoria Hall - Plaster Repairs 10,000 -10,000.00 -10,000.00 11 Victoria Square Study 65,000 1,199.16 -65,000.00 -63,800.84

306,000 1,610.91 0.00 0.00 -30,000.00 -276,000.00 0.00 -304,389.09

PROTECTION - POLICE 13 Building Renovations 375,000 64,449.64 -50,000.00 -325,000.00 -310,550.36 14 Vehicle Purchases 155,000 26,972.77 -155,000.00 -128,027.23 15 Computere Purchases 50,000 4,262.12 -50,000.00 -45,737.88 16 Plate Recognition Software 60,000 34,457.03 -60,000.00 -25,542.97 17 Waterfront Kiiosk 40,000 -40,000.00 -40,000.00 18 Weapons Storage & Security 75,000 -75,000.00 -75,000.00 19 Radio Repeaters 10,000 -10,000.00 -10,000.00

765,000 130,141.56 0.00 0.00 -50,000.00 -715,000.00 0.00 -634,858.44

PROTECTION - FIRE 20 Radio Communication 15,000 796.12 -15,000.00 -14,203.88

15,000 796.12 0.00 0.00 0.00 -15,000.00 0.00 -14,203.88

ROADS / SEWER 26 Asset Management Software 55,500 -48,245.00 -7,255.00 -55,500.00 27 Kerr Street- Division to D'Arcy 1,675,520 18,517.56 -335,104.00 -1,340,416.00 -1,657,002.44 28 James S E Reconstruction 895,000 14,831.32 -51,000.00 -120,000.00 -724,000.00 -880,168.68 29 Asphalt Resurfacing 300,000 -300,000.00 -300,000.00 30 Sidewalk Construction 100,000 -100,000.00 -100,000.00 31 Pre-Engineering 60,000 -60,000.00 -60,000.00 32 Active Transportation 15,000 -15,000.00 -15,000.00 33 D'Arcy St Traffic Improvements 10,000 -10,000.00 -10,000.00 34 Midtown Creek - Storm Water Management 200,000 -66,667.00 -133,333.00 -200,000.00 42 Bucket Truck Replacement 65,000 -65,000.00 -65,000.00 43 Snow Plow / Dump Truck -6 Ton 290,000 -100,000.00 -190,000.00 -290,000.00 47 Backup Generator - William St Pump Statior 50,000 -50,000.00 -50,000.00 49 Parking - New Pay and Display Units 40,000 -40,000.00 -40,000.00 51 Transit - Audible Stop Announcement 25,000 -25,000.00 -25,000.00 52 Transit - Public Transit Infrastructure Fund 325,000 -85,000.00 -240,000.00 -325,000.00

4,106,020 33,348.88 -401,771.00 0.00 -209,245.00 -1,757,671.00 -1,737,333.00 -4,072,671.12

PARKS 56 Cooey Park Development 10,000 -10,000.00 -10,000.00 57 Daintry Cresc Park Development 10,000 -10,000.00 -10,000.00 58 Backhoe 175,000 -175,000.00 -175,000.00 59 Arborist Truck 50,000 -50,000.00 -50,000.00 60 Manager Truck 50,000 -50,000.00 -50,000.00 61 James Cockburn Park 180,000 -90,000.00 -90,000.00 -180,000.00 62 Legion Fields - Building Improvements 25,000 -25,000.00 -25,000.00 63 Playground Equipment - Ballantine St Park 30,000 -30,000.00 -30,000.00 64 Legion Fields - Upgrade Diamond Clay 15,000 -15,000.00 -15,000.00 65 Waterfront Masterplan 145,000 3,052.80 -145,000.00 -141,947.20 66 Accessible Beach Mat Extension 3,000 -3,000.00 -3,000.00 67 Tennis Court Improvements 10,000 -10,000.00 -10,000.00 68 6 Foot Mower 50,000 -50,000.00 -50,000.00 78 Legion Fields - Sun Shelter 25,000 -5,000.00 -20,000.00 -25,000.00 79 Walkway - Paver stone replacement 25,000 -25,000.00 -25,000.00

803,000 3,052.80 0.00 0.00 -33,000.00 -660,000.00 -110,000.00 -799,947.20

TOWN OF COBOURG

PAGE 2

CAPITAL PROJECTS REPORT -2017

AS OF MARCH 31, 2017 2017 Prior Year Capital From Other Balance at

PG

Budget Expenditure Debenture Budget Levy Reserve Funding March 31, 2017

MARINA 80 East Pier Sink Hole Repairs 25,000 -25,000.00 -25,000.00

0.00

25,000 0.00 0.00 -25,000.00 0.00 0.00 0.00 -25,000.00

COBOURG COMMUNITY CENTRE 83 Canteen & Pro Shop Renovations 190,000 202,546.02 -190,000.00 12,546.02 84 New Zamboni 95,500 -13,000.00 -82,500.00 -95,500.00 85 Replace Piping - Mechanical Room 16,000 -16,000.00 -16,000.00 86 Laser Level for Ice Resurfacing 20,000 -20,000.00 -20,000.00

321,500 202,546.02 0.00 0.00 0.00 -239,000.00 -82,500.00 -118,953.98

CONCERT HALL 91 LED Lighting Upgrade 10,000 -10,000.00 -10,000.00 92 Dimmer Modules 15,000 -15,000.00 -15,000.00

25,000 0.00 0.00 0.00 -10,000.00 0.00 -15,000.00 -25,000.00

SPECIAL EVENTS 94 Special Events - Christmas Magic Storage 8,000 5,773.56 -8,000.00 -2,226.44

COMMUNITY DEVELOPMENT 97 Downtown Vitalization - Signage 20,000 0.00 -20,000.00 -20,000.00 98 Tourism a& Wayfinding 10,000 0.00 -10,000.00 -10,000.00

30,000 0.00 0.00 0.00 0.00 -30,000.00 0.00 -30,000.00

TOTAL before Environmental 6,404,520 377,269.85 -401,771.00 -25,000.00 -332,245.00 -3,700,671.00 -1,944,833.00 -6,027,250.15

ENVIRONMENTAL 2 Backup Power Generator - Plant 2 500,000 -500,000.00 -500,000.00 3 Roof Replacement Admin Biding Plant 2 170,000 -170,000.00 -170,000.00 4 Raw Sewage Pump Replacement 50,000 -50,000.00 -50,000.00 5 Gas Train - TSSA Code Upgrade 50,000 -50,000.00 -50,000.00 6 Auto-Sampler (portable) 10,000 -10,000.00 -10,000.00 7 Clarifyer Gearbox Replacement Plant 2 50,000 -50,000.00 -50,000.00 8 Diffused Air- Plant 2 565,000 -127,000.00 -438,000.00 -566,000.00

Total Environmental Services 1,395,000 0.00 0.00 0.00 0.00 -957,000.00 -438,000.00 -1,395,000.00

TOTAL 2017 CAPITAL BUDGET 7,799,520 377,269.85 -401,771.00 -25,000.00 -332,245.00 -4,657,671.00 -2,382,833.00 -7,422,250.15