2019-09-18 Finance Committee Agenda Packet - Open Session
MINUTES OPEN SESSION FINANCE COMMITTEE MEETING
JULY 18, 2019 AT 5:15 PM
th
8 FLOOR COMMON COUNCIL CHAMBER (LUDLOW ROOM), CITY HALL
Present: Mayor D. Darling
Councillor D. Merrithew
Councillor G. Sullivan
Councillor G. Norton
Absent: Councillor S. Casey
Councillor D. Reardon
Also
Present: City Manager J. Collin
Deputy City Manager N. Jacobsen
Commissioner of Finance and Treasurer K. Fudge
Commissioner Growth & Community Development J. Hamilton
Comptroller Finance C. Graham
City Solicitor J. Nugent
Director Corporate Performance S. Rackley-Roach
Assistant Comptroller Finance and Administrative Services C. Lavigne
Deputy Commissioner Administrative Services I. Fogan
Senior Financial Analyst J. Forgie
Administrative Fire Officer J. Hennessy
Administrative Assistant K. Tibbits
1. Meeting Called To Order
Councillor Merrithew called the Finance Committee open session meeting to order.
1.1 Approval of Minutes May 29, 2019
Moved by Mayor Darling, seconded by Councillor Norton:
RESOLVED that the minutes of May 29, 2019 be approved.
MOTION CARRIED.
1.2 Public Consultation Budget Simulator Results
Ms. Forgie reviewed the results from the public consultation budget simulator exercise, noting
that participation from the public was very good with equal participation across all wards.
Results were validated and a number of themes identified. These themes will be used in the
creation of the long-term financial plan.
Key themes included:
Service Areas no area was untouched and all areas received a slight reduction, ranging
from 1.5% to 19% depending on the service. Highest reductions were in economic
development, transit services, recreation programming, sports facilities, One-Stop Shop
Development/property compliance programs. Lowest reductions were in road
maintenance, snow control and sidewalks.
Revenue Generation common themes included non-resident user fees and taxes, tolls
on City roads, charges to neighbouring communities for services and taxation of heavy
industry.
Community Facilities results common themes included alternative funding models,
closure of facilities, higher contributions from users outside the City
Moved by Mayor Darling, seconded by Councillor Sullivan:
RESOLVED that the Public Consultation Budget Simulator Results be received for information.
MOTION CARRIED.
1.3 Proposed Phase 1 Municipal Tax Reform
Mr. Jacobsen noted that the proposal on Municipal Tax Reform was one of many sustainability
themes discussed within the mandate of the Government of New Brunswick / City of Saint John
Municipal Sustainability Working Group. The province derives significant revenue annually
from heavy industry located in the Saint John area through various taxes. The proposed
municipal heavy industrial property tax reform recommends that 100% of the property tax
collected from large industry in Saint John stays within the City of Saint John. This would be an
interim step in the much broader review of property taxation issues committed to by the
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Mr. Jacobsen and Mr. Fudge reviewed the submitted report. Key highlights of Phase 1
Municipal Tax Reform include:
alleviates the province from making any future special funding requirements with
respect to the $10.4M in 2020;
provides an immediate sustainability solution as the City implements a series of
sustainability action items;
redistributes $9M in property tax revenue which is supported by the fair taxation report
experts and would be transformational for the City, representing almost 6% of the
budget versus 1 tenth of a percent for the province of NB;
can be positioned as an important first step in municipal tax reform and a
comprehensive review of municipal tax system by the province of NB;
does not require new tax assessment capabilities or resources from the province.
Moved by Mayor Darling, seconded by Councillor Sullivan:
RESOLVED that the submitted presentation entitled Proposed Phase 1 Municipal Tax Reform
MOTION CARRIED.
Moved by Mayor Darling, seconded by Councillor Sullivan:
RESOLVED that the submitted presentation entitled Proposed Phase 1 Municipal Tax Reform
be received for information.
MOTION CARRIED.
1.4 2020 and 2021 Proposed Draft General Fund Capital Budgets
Mr. Fudge stated that the proposed capital budget represents over $50M in investment over
the next two years. It leverages funding from other levels of government as much as possible.
Of the $50M two year capital budget, $29M is proposed to come from the other levels of
Mr. Lavigne reviewed the 2020 and 2021 proposed Draft General Fund Capital Budget and the
proposed Draft Utility Fund Capital Budget.
Moved by Councillor Sullivan, seconded by Mayor Darling:
RESOLVED that the Finance Committee recommend that the 2020 and 2021 Proposed Draft
Utility Fund Capital Budget be presented to Common Council with a recommendation to receive
and file; and that the Finance Committee recommend that the 2020 and 2021 Proposed Draft
General Fund Capital Budget be presented to Common Council with a recommendation to
receive and file.
MOTION CARRIED.
1.5 Bi-Lateral Funding Application
Mr. Lavigne explained that in 2017 the Government of Canada announced a $33B ten year
funding agreement with the provinces/territories under four different funding streams,
including public transit, green infrastructure, community cultural and recreation infrastructure
and infrastructure needs for rural and northern communities. Projects will be cost shared
between the federal (40%), provincial (33%) and municipal (27%) levels of government.
The City of Saint John submitted Expression of Interests for the following projects:
Fundy Quay project, total value $38M
Green Infrastructure, total value $40M
Mr. Fudge noted that there is no commitment by the City to proceed. This is only an
application phase. The application was highly concentrated on projects that the City will have
to do regardless with respect to the capital investment plan.
Mr. Collin noted that there were constraints and strict guidelines within the various funding
envelopes.
Moved by Councillor Norton, seconded by Mayor Darling:
RESOLVED that the submitted presentation on the Bi-Lateral Funding Application be received
for information.
MOTION CARRIED.
Adjournment
Moved by Councillor Sullivan, seconded by Mayor Darling:
RESOLVED that the open session meeting of the Finance Committee be adjourned.
MOTION CARRIED.
The Finance Committee open session meeting held on July 18, 2019 was adjourned at 6:40 p.m.
FINANCE COMMITTEE REPORT
Report Date September 04, 2019
Meeting Date September 18, 2019
Chairman Councillor Merrithew and Members of Finance Committee
SUBJECT: 2019-2023 Gas Tax Fund Capital Investment Plan
OPEN OR CLOSED SESSION
This matter is to be discussed in open session of Finance Committee.
AUTHORIZATION
Primary Author Commissioner/Dept. Head City Manager
Craig Lavigne/Brian Kevin Fudge John Collin
Keenan
RECOMMENDATION
It is recommended that Finance Committee approve the 2019-2023 Capital
Investment Plan for the Gas Tax Fund Administrative Agreement and submit to
Common Council for approval.
EXECUTIVE SUMMARY
The purpose of this report is to recommend that Finance Committee approve the
attached 2019-2023 Gas Tax Fund Capital Investment Plan.
PREVIOUS RESOLUTION
August 19, 2019: 2020 & 2021 Water & Sewerage Utility Fund Capital
Program approved
August 19, 2019: 2020 & 2021 General Fund Capital Program approved
STRATEGIC ALIGNMENT
This report aligns with 2020 & 2021 General Fund and Utility Fund Capital
programs approved as well as,
specifically as it relates to investing in sustainable City services and municipal
infrastructure.
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REPORT
New Brunswick municipalities have been provided with a template from the
Province along with a request to submit a Gas Tax Fund (GTF) Capital Investment
Plan for 2019-2023.
Council approved the 2020 & 2021 Water & Sewerage Utility Fund Capital
Program and the General Fund Capital Program on August 19, 2019. Included in
the approved Capital Program submissions were a number of projects proposed
to be funded under the 2019-2023 Gas Tax Fund.
At the request of staff, the Province has reviewed a draft of the 2019-2023
Capital Investment Plan on the Provincial templates and is in agreement that the
proposed projects are eligible under the GTF Administrative Agreement. The
next step is to request Council approval of the attached Capital Investment Plan
and following that, an agreement will ensue with the Province.
ANALYSIS
A requirement of the application under the Gas Tax Fund is the submission of a
Five-Year Capital Investment Plan. The Capital Investment Plan must outline in
detail, projects to be funded under the Gas Tax Fund Agreement that are
considered as priorities by the Municipality. The Capital Investment Plan that
staff is recommending for submission, includes provision for four projects that
otherwise would not have been possible in the years 2019-2023 without the Gas
Tax Fund Agreement. The four projects proposed to be funded under the Gas
Tax Program total $29,349,468 and are part of the Water & Sewerage Utility
Fund Capital Program and General Fund Capital Program.
While a Five-Year plan is a requirement, the Agreement also recognizes that
plans do change. Provision has been made in the Agreement to allow the
Municipality to update or modify their Capital Investment Plan at any time
during the term of the Agreement subject to approval by the Province of New
Brunswick Department of Environment and Local Government.
The attached Capital Investment Plan includes the following content:
Project Name, Category, Description, Expected Outcomes and Proposed
Indicator(s) for each project related to the Utility Fund and General Fund
Five-Year Capital Budgets
Five-Year Capital Fund Budget Summary
Following approval of the Capital Investment Plan by Council, staff will submit
the Plan to the Department of Environment and Local Government for their final
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review and approval. After approval of the Plan by the Province, they will
forward a formal Gas Tax Agreement for review and signature by the City.
SERVICE AND FINANCIAL OUTCOMES
The Province has announced the 2019-2023 Federal Gas Tax Fund allocations to
the municipalities. The five-year GTF allocation for Saint John amounts to
$24,129,638 plus the one-time 2018 top up amount of $5,219,830 for a total of
$29,349,468.
The Capital Investment Plan recommended for submission includes projects that
otherwise would not have been possible in the years 2019-2023 without the Gas
Tax Funding.
INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS
Input and coordination was received from Engineering, Saint John Water,
Transportation and Environment Services and Finance
ATTACHMENTS
City of Saint John Five-Year Capital Investment Plan for the GTF Administrative
Agreement (2019-2023)
2019-2023 Summary of Projects
CITY OF SAINT JOHN
Five-Year Capital Investment Plan
for the GTF Administrative
Agreement
2019 2023
Department of Environment and Local Government
Capital Investment Plan for the GTF Administrative Agreement
INTRODUCTION
The City of Saint John has prepared a five-year Capital Investment Plan for the
years 2019 2023 respecting the Gas Tax Fund (GTF) administrative agreement.
Included are descriptions, cost estimates and financing for each selected project.
Each project will contribute towards achieving the following program benefits:
a) Beneficial impacts on communities of completed eligible projects;
b) Enhanced impact of GTF as a predictable source of funding including
incrementality; and,
c) Progress made on improving Local Government planning and asset
management.
CAPITAL INVESTMENT PLAN CONTENT
The capital investment plan for the GTF administrative agreement includes the
following:
1. Certified copy of the resolution from Council adopting the five-year Capital
Investment Plan for the GTF Agreement of the municipality
2. Project name, category, description, expected outcomes, proposed indicators for
each tangible capital asset project. Also indicate if an Environmental Impact
Assessment (EIA) and a tender are required for each project.
3. Five-Year Capital Budget Summary (Excel spreadsheet)
Page 2 / 7
Capital Investment Plan for the GTF Administrative Agreement
CITY OF SAINT JOHN
FIVE-YEAR CAPITAL INVESTMENT PLAN
FOR THE GTF ADMINISTRATIVE AGREEMENT
2019- 2023
RESOLUTION
201X-XXX Moved by Councilor ________ and seconded by Councilor ________
City of Saint John Five-Year Capital Investment Plan for
the GTF Administrative Agreement 2019-2023
Motion Carried
I certify that the above resolution of the council of __________________was
adopted while in regular/special session XXXXXX, 201X.
(SEAL) _______________________
COMMON CLERK
CITY OF SAINT JOHN
Page 3 / 7
Capital Investment Plan for the GTF Administrative Agreement
PROJECTS
1) Curb/Sidewalk Renewal & Asphalt Resurfacing Various Locations
Project Category (select one):
Drinking water Recreational Infrastructure
Wastewater Cultural Infrastructure
Local roads and bridges Tourism Infrastructure
Community energy systems Solid waste
Capacity building Brownfield Redevelopment
Disaster mitigation Public transit
Sport Infrastructure Regional and local airports
Project Description:
Installation of new curb/sidewalk including asphalt resurfacing at various locations in
the City.
EIA Required Tender Required
Expected Outcome:
A number of roadways are in poor condition and there is a need to replace the
curb/sidewalk and resurface the roads to bring roads up to municipal standards.
Proposed indicator(s):
We will report on the number of kilometers of roadway upgraded to municipal
standards including sidewalk length.
Year GTF Contribution Total Cost
2019
2020 1,500,000 1,500,000
2021 1,500,000 1,500,000
2022 1,500,000 1,500,000
2023 3,000,000 3,000,000
Page 4 / 7
Capital Investment Plan for the GTF Administrative Agreement
2) Watermain Cleaning and Lining Various Locations
Project Category (Select one):
Drinking water Recreational Infrastructure
Wastewater Cultural Infrastructure
Local roads and bridges Tourism Infrastructure
Community energy systems Solid waste
Capacity building Brownfield Redevelopment
Disaster mitigation Public transit
Sport Infrastructure Regional and local airports
Project Description:
Cleaning and lining of existing unlined cast iron watermains to improve pressure,
water quality and fire flows.
EIA Required Tender Required
Expected Outcome:
Unlined cast iron watermains that were installed in the late 1800s and early 1900s (up until
about 1960) are subject to a phenomenon called tuberculation - a buildup of material on the
inside wall of the pipe. This buildup reduces the internal diameter of the pipe which in turn
leads to a decrease in water pressure and available fire flow. In addition, tuberculation is a
major contributor to water quality problems such as color, increased iron content and reduced
chlorine residual. Following completion of the project, the cast iron watermains will have
improved flow capacity, improved water quality and the service life of the candidate water
mains will be appreciably extended.
Proposed indicator(s):
We will report on the length of cast iron watermains cleaned and lined following
completion of the project.
Year GTF Contribution Total Cost
2019
2020 500,000 500,000
2021 500,000 500,000
2022 500,000 500,000
2023 949,468 949,468
Page 5 / 7
Capital Investment Plan for the GTF Administrative Agreement
3) Street Reconstruction Various Locations
Project Category (Select one):
Drinking water Recreational Infrastructure
Wastewater Cultural Infrastructure
Local roads and bridges Tourism Infrastructure
Community energy systems Solid waste
Capacity building Brownfield Redevelopment
Disaster mitigation Public transit
Sport Infrastructure Regional and local airports
Project Description:
Installation of new watermain and/or sanitary sewermain and/or storm sewermain and
reconstruction of street surface.
EIA Required Tender Required
Expected Outcome:
The underground piping and roadway is in poor condition and there is a need to reconstruct
the infrastructure to current municipal standards.
Proposed indicator(s):
We will report on the length, diameter and type of pipe as well as the length of roadway
reconstructed to municipal standards.
Year GTF Contribution Total Cost
2019
2020 1,900,000 1,900,000
2021 500,000 500,000
2022 4,000,000 4,000,000
2023 8,000,000 8,000,000
Page 6 / 7
Capital Investment Plan for the GTF Administrative Agreement
4) One Mile Sanitary Lift Station Replacement
Project Category (Select one):
Drinking water Recreational Infrastructure
Wastewater Cultural Infrastructure
Local roads and bridges Tourism Infrastructure
Community energy systems Solid waste
Capacity building Brownfield Redevelopment
Disaster mitigation Public transit
Sport Infrastructure Regional and local airports
Project Description:
Installation of new sanitary lift station to replace existing facility that is at the end of asset
life to ensure reliable collection of wastewater.
EIA Required Tender Required
Expected Outcome:
Under current conditions, the existing sanitary lift station bypasses wastewater frequently due
to equipment failure. Following completion of the project, the operation of the facility will
be more reliable.
Proposed indicator(s):
We will report on the number of lift station facilities replaced.
Year GTF Contribution Total Cost
2019
2020 5,000,000 5,000,000
2021
2022
2023
Page 7 / 7
CITY OF SAINT JOHN
FIVE-YEAR CAPITAL BUDGET SUMMARY
PROJECT NAMES20192020202120222023Total
Locations$1,500,000$1,500,000$1,500,000$3,000,000$7,500,000
$500,000$500,000$500,000$949,468$2,449,468
$1,900,000$500,000$4,000,000$8,000,000$14,400,000
One Mile Sanitary Lift Station Replacement
$5,000,000$5,000,000
Total Capital Expenditures$8,900,000$2,500,000$6,000,000$11,949,468$29,349,468
SOURCE OF FUNDS
GTF Agreement 2019-2023 (Plus 2018 top up)$9,876,427$4,656,597$4,868,260$4,868,260$5,079,924$29,349,468
Capital Reserve Fund
Operating Fund
Long Term Borrowing
Other (Bridge Financing)$5,633,024$2,368,260$1,131,740$6,869,544$0
Total Sources of Funds$8,900,000$2,500,000$6,000,000$11,949,468$29,349,468
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City of Saint John
September 2019
2020 General Operating Budget