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2022-05-26 Finance Committee Agenda Packet - Open Session�B City of Saint John FinanceCommittee -Open Session AGENDA Thursday, May 26, 2022 4:50 pm Meeting Conducted by Electronic Participation 1. Call to Order 2. Approval of Agenda 3. Approval of Minutes Pages 3.1. Approval of Minutes - March 23, 2022 1 - 4 4. Consent Agenda 4.1. Amendment to Travel Policy (Recommendation in Report) 5 - 20 4.2. Utility Fund Long Term Plan Update (Recommendation: Receive for 21 - 32 Information) 5. Business Items 5.1. Climate Change Vulnerability Assessment Methodology 33 - 284 5.2. Deloitte Audit Results 285 - 307 5.3. Consolidation and Financial Statement Walk Through 308 - 425 5.4. Financial Results Year -to -Date 426 - 459 5.5. General Fund Long Term Plan Update 460 - 475 5.6. Utility and General Fund Revisions 476 - 502 5.7. RDC / Federal Government Public Transit and Housing Funding 503 - 504 5.8. Main Street North Active Transportation Conceptual Plan 505 - 527 6. Adjoumment Finance Committee Meeting Open Session March 23, 2022 MINUTES— OPEN SESSION FINANCE COMMITTEE MEETING MARCH 23, 2022 AT4:45 PM 2"dFLOOR COMMON COUNCIL CHAMBER, CITY HALL Present: Mayor D. Noade Reardon Councillor G. Sullivan Councillor P. Radwan Councillor G. Norton Absent: Councillor D. Hickey Also Present: Commissioner of Finance and Treasurer K. Fudge Commissioner Transportation & Environment M. Hugenholtz Commissioner Saint John Water B. McGovern Commissioner Growth & Community Services J. Hamilton Commissioner Human Resources S. Hossack Director Finance J. Forgie Director Finance C. Lavigne City Clerk J. Taylor Fire Chief K. Clifford Director Public Works T. O'Reilly Mayor's Strategic Advisor K. Stevens Administrative Officer R. Evans Administrative Assistant K. Tibbits 1. Meeting Called to Order Councillor Sullivan called the Finance Committee open session meeting to order. Moved by Mayor Noade Reardon, seconded by Councillor Norton: RESOLVED that the agenda of March 23, 2022, be approved. MOTION CARRIED. 1.1 Approval of Minutes —January 26, 2022 Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that the minutes of January 26, 2022, be approved. MOTION CARRIED. 1.2 Integrated Bilateral Agreement — Funding Application Capital Budget Referring to the submitted report "Integrated Bilateral Fund," Mr. McGovern provided an overview ofthe application and possible projects. The funds can be used for Public Transit Infrastructure or can be transferred to the Green Infrastructure stream to be utilized for eligible projects under this category. The Green Infrastructure stream focuses on investments through a climate lens and the projects would deliver green results. Moved by Councillor Radwan, seconded by Mayor Noade Reardon: Finance Committee Meeting Open Session March 23, 2022 RESOLVED that as recommended by the City Manager in the submitted report Integrated Bilateral Fund, the Finance Committee endorse the proposed application for Integrated Bilateral Agreement (IBA) funding opportunity; and direct Staff to bring back recommendations as part of the 2023 Capital Budget process. MOTION CARRIED. 1.3 Grant Policy Mr. Fudge reviewed the submitted presentation entitled "Grant Policy." A Grant Policy would formalize best practices of grant oversight by including policy respecting application, eligibility, evaluation, reporting, strategic alignment, and accountability. Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that as recommended by the City Manager in the submitted report FAS 023 — Grant Policy, the Finance Committee endorse FAS 023 - Grant Policy as presented and that the Chair of the Finance Committee bring forth a recommendation to Common Council for approval. MOTION CARRIED. (Councillor Norton withdrew from the meeting) 1.4 Internal Audit Health and Dental Recommendations Ms. Forgie reviewed the submitted presentation "Internal Audit of Health and Dental Plan." The objective of the audit was to ensure that the health and dental plan provides the most effective benefits at the most efficient cost to employees and the employer, and to ensure it is the right fit for the city's workforce. Over the past five years there has been a disparity between the premiums paid and the cost of the plan. In the past a reserve fund was used to offset the costs however, that has been depleted and the plan is now in a deficit position. Moved by Councillor Radwan, seconded by Mayor Noade Reardon: RESOLVED that the Internal Audit Health and Dental Recommendations presentation be received for information. MOTION CARRIED. 1.5 Internal Audit 2022 Program Ms. Forgie reviewed the submitted presentation "Internal Audit" and discussed the proposed audit plan for 2022. Two proposed audits for 2022 include the Market Square Contract Compliance Audit and a Health and Safety Audit (Saint John Water). Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that as recommended by the City Manager in the submitted report Internal Audit 2022 Program, the Finance Committee recommend Common Council approve the 2022 Internal Audit Plan. ►IIs] IIs] ►[ye1:1:1Ig11 1.6 Transit Capital Funding Opportunity Mr. Hugenholtz stated that transit redesign is changing fleet needs at the same time that the city is trying to decarbonize. The available funding under this program will allow both of these priorities to be addressed simultaneously. Mr. Fogan, referring to the submitted report "Application to Zero Emission Transit Fund," stated that the city has recently completed a decarbonization study of its fleet and transit, towards a goal of being carbon neutral by 2040. An opportunity was identified to leverage a federal grant funding program to help switch transit vehicles to zero emission vehicles. The program can provide a 50% grant and 50% financing for the purchase of zero emission vehicles. Moved by Mayor Noade Reardon, seconded by Councillor Radwan: Finance Committee Meeting Open Session March 23, 2022 RESOLVED that as recommended by the City Manager in the submitted report Application to Zero Emission Transit Fund, the Finance Committeee direct staff to submit application to Federal Zero Emission Transit Fund and refer the purchase and funding opportunity to the Capital Budgeting process. LTA I s] I Is] ► [ye1:t :1 1111 1.7 Active Transportation Funding Opportunity Mr. McGovern stated that this funding opportunity relates to the Active Transportation Fund and noted that staff is seeking permission to submit funding applications for various capital and planning projects. Mr. Yammine provided an overview of the funding opportunity and Mr. O'Reilly commented on specifics of the projects. It provides an opportunity to leverage capital funding from the Active Transportation Fund (ATF) toward the capital cost of several City active transportation initiatives. This funding, if successful, would reduce the City capital costs over the next 5 years. Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that as recommended by the City Manager in the submitted report The Active Transportation Fund — City Submissions, the Finance Committee approve the following: 1. Request Staff submit an application to Infrastructure Canada under the Active Transportation Fund (ATF) for the following capital projects: a. "The Cove" Extension of a portion of Harbour Passage b. Boars Head Road Sidewalk Extension 2. Request Staff submit an application to Infrastructure Canada under the Active Transportation Fund (ATF) for the following Panning and Design Projects: a. Identification, Design Features, and Prioritization of Needed Crosswalks Crossing Arterial and Collector Streets b. Sidewalk Infill Strategy Completion c. Preliminary Road Safety Public Education Plan d. Assessment of Data (Currently Available, Gaps, and Opportunities) for Supporting a Road Safety Strategy MOTION CARRIED. 1.8 Request for adjustment to the 2022 Capital Program for Solid Waste Collection Referring to the new solid waste collection model, Mr. Hugenholtz noted that the pilot project recently ended, and the program is being rolled out more broadly to the community, which requires the procurement of carts and totes. Money was approved in the 2022 capital budget but there is a shortfall due to supply chain issues and the disbursement of the carts within the community. Referring to the submitted report "Solid Waste Modernization — Procurement and Delivery of Bins and Totes", Mr. O'Reilly noted that this is a cost -neutral project over a number of years. Staff is seeking direction and approval for funds not covered by the 2022 Capital Budget allocation for this solid waste project. The unbudgeted amount is approximately $360K ($400K including contingency amount). The entire Solid Waste service transformation is expected to cost $2.6M. Accounting for expected savings from waste diversion, revenue from estimated bag tag sales and a yearly 10% operating cost for cart and tote replacement, it is estimated that the investment will be paid back in approximately 6 years. Moved by Mayor Noade Reardon, seconded by Councillor Sullivan: RESOLVED that as recommended by the City Manager in the submitted report Solid Waste Modernization — Procurement and Delivery of Bins and Totes, the Finance Committee endorse the allocation of up to $400,000 from capital reserve funds to cover an unfunded portion of the expenses required to implement the new Solid Waste Collection Model. MOTION CARRIED with Councillor Radwan voting nay stating that she wants to ensure all risks are mitigated before spending the money and that she is concerned that the program will cause undue financial hardship for some citizens. Adjournment Finance Committee Meeting Open Session March 23, 2022 Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that the Finance Committee meeting be adjourned. MOTION CARRIED. The Finance Committee open session meeting held on March 23, 2022, was adjourned at 6:35 pm. FINANCE COMMITTEE REPORT Report Date May 19, 2022 Meeting Date May 26, 2022 Chairman Councillor Sullivan and Members of Finance Committee SUBJECT. Travel Policy Updates OPEN OR CLOSED SESSION This matter is to be discussed in open session of Finance Committee. AUTHORIZATION Primary Author Commissioner/Dept. Head City Manager Jodie Forgie Kevin Fudge I John Collin RECOMMENDATION It is recommended that Finance Committee endorse the following changes to the Travel Policy: • The allowance for mileage has been updated to refer employees to abide by the CRA guidelines. • Travel advances are no longer provided without special circumstances. • Incidental Costs are no longer provided as an allowance. • Included Common Council in the Travel Policy o Council Members will have access to a corporate card on an "as required basis" for use on travel related business. • Encouraging the use of corporate card where possible. It is further recommended that Finance Committee recommend Council approve the updated Travel Policy at the next meeting of Council. EXECUTIVE SUMMARY The purpose of this report is to update the Travel Policy for employees and council members and to provide guidance on the requirements for reimbursement of travel expenses. PREVIOUS RESOLUTION N/A 61 -2- STRATEGIC ALIGNMENT The proposed revisions is in line with council's priority of Perform by ensuring our Travel policy is up to date and based on best practices. REPORT Background The travel policy is used to guide employees and council members on what process to follow to ensure that all business related travel is appropriately approved and in accordance with expectations of tax payers' dollar. The policy is being updated to reflect changes based on the economy related to meal and fuel costs and to identify opportunities for improvement. Some of the improvements are as follows: - Travel advances are no longer provided without special circumstances. This will reduce the amount of administrative burden to ensure that costs were incurred. - Incidental Costs are no longer provided as an allowance and are provided for based on actual expenses incurred. - Included Common Council in the Travel Policy o Council Members will have access to a corporate card on an "as required basis" for use on travel related business. - Encouraging staff to use the corporate card where it is possible to do so. Updating the policy also provides the opportunity to remind staff of the procedures required, specifically for this policy it is important as travel has been at a halt due to the global pandemic. SERVICEAND FINANCIAL OUTCOMES The updated policy will assist the City in providing reasonable reimbursement for appropriate business travel and to stay in line with best practice. ATTACHMENTS Travel Policy Travel Form C.1 - SAINT JOHN Travel Advances NEW BRUNSWICK CITY OF SAINT JOHN TRAVEL REQUEST & EXPENSE REPORT NOTE: ADVANCES ARE ONLY PROVIDED IN SPECIAL CIRCUMSTANCES If your expenses/per diem are the same as the advance, you are still required to complete this form and return to Finance DATE TO: THE CFO TRAVEL ADVANCE OF REQUESTED FOR For the purpose of: Leave Saint John Date of proposed trip: Return Saint John: The employee named has been instructed to submit an account of necessary expenses on his return and to refund the unexpended balance of the advance to the CFO. If your expenses/per diem are the same as the advance you are still required to complete this form and return to Finance. Advance will only be considered for special circumstances detailed in a letter from the employee with the Department Head approval. Approval per Travel Policy: Signature & Date Common Council Order (Where applicable) Expense Report Instructions: An account of expense necessarily incurred in the course of duty is to be given below within 14 days of our return Eo JaInL JOnn. H rorm Is re uirea ror advances even it no money Is owea or aue Eo vallaaLe Lne advance. DATE PARTICULARS AMOUNT Fare or Car Kilometres (include locations $ Accommodation — receipts attached $ Meals — receipts attached $ Other expenses to be specified $ TOTAL Expenses $ DEDUCT Advance Received - Refunded — BALANCE claimed $ I certify that these expenses were necessarily incurred in the performance of duties on behalf of the City of Saint John. FUND DEPT/DIV ACTV/SUB ELEM/OBJ DESCRIPTION AMOUNT 0000 115 0100 Travel Advance Expense EMPLOYEE SIGNATURE APPROVAL PO Box 1971 Page 1 of 2 (_ ,` (506) 658-2951 Saint John, NB E21- 41-1 �,1{ 7 SAINT JOHN NEW 11 R U NSW ICK Travel Advances DAILY EXPENSES (ATTACH RECEIPTS) NUMBER OF DAYS SPENT ON CITY BUSINESS (INCLUDING TRAVEL DAYS) DATE DATE BREAKFAST $ BREAKFAST LUNCH $ LUNCH DINNER $ DINNER TOTAL $ TOTAL TIPS $ TIPS PORTERS/BELLMEN $ PORTERS/BELLMEN LIMOS/TAXIS $ LIMOS/TAXIS (OTHER) (OTHER) INCIDENTAL $ INCIDENTAL TOTAL this date TOTAL this date DATE DATE BREAKFAST $ BREAKFAST LUNCH $ LUNCH DINNER $ DINNER TOTAL $ TOTAL TIPS $ TIPS PORTERS/BELLMEN $ PORTERS/BELLMEN LIMOS/TAXIS $ LIMOS/TAXIS (OTHER) (OTHER) INCIDENTAL $ INCIDENTAL TOTAL this date TOTAL this date DATE DATE BREAKFAST $ BREAKFAST LUNCH $ LUNCH DINNER $ DINNER TOTAL $ TOTAL TIPS $ TIPS PORTERS/BELLMEN $ PORTERS/BELLMEN LIMOS/TAXIS $ LIMOS/TAXIS (OTHER) (OTHER) INCIDENTAL $ INCIDENTAL TOTAL this date $ TOTAL this date TOTAL of all Daily Expenses $ EXPLANATION (If Needed) $ PO Box 1971 Page 2 of 2 (_ ,` (506) 658-2951 Saint John, NB E2L 4L1 �,1{ 8 SAINT IOHN Title: Travel Policy Subject: Travel Policy Category: Strategic Services Policy No.: FAS-020 M&C Report No.: Effective Date: Next Review Date: Area(s) this policy applies to: Cross Corporate Office Responsible for review of this Policy: Strategic Services Related Instruments: Policy Sponsors: CFO and Chief of Staff Document Pages: This document consists of 12 pages. Revision History: Common Clerk's Annotation for Official Record Date of Passage of Current Framework: I certify that this Policy was adopted by Common Council as indicated above. Common Clerk Date Date Created: Common Council Approval Date: Contact: Finance and Administrative Services City of Saint John Travel Policy G-J> SAINT JOHN TABLE OF CONTENTS 1. PURPOSE AND CONTEXT..........................................................................................................3 2. POLICY STATEMENT...................................................................................................... 3 3. GLOSSARY..................................................................................................................................3 4. POLICY............................................................................................................................ 3 4.1 APPROVALS.............................................................................................................. 3 4.2 METHODS OF PAYMENTS........................................................................................ 4 4.3 TRAVEL ARRANGEMENTS........................................................................................ 4 4.4 METHODS OF TRAVEL.............................................................................................. 4 4.5 MEALS...................................................................................................................... 7 4.6 ACCOMODATIONS................................................................................................... 8 4.7 NON -REIMBURSABLE TRAVEL EXPENSE.................................................................. 9 4.8 MISCELLANEOUS...................................................................................................... 9 4.9 COUNCIL MEMBERS............................................................................................... 11 5. ROLES AND RESPONSIBILITIES..................................................................................... 11 10 2 City of Saint John Travel Policy SAINT JOHN 1. PURPOSE AND CONTEXT a. All Employees of the City of Saint John will adhere to the City of Saint John Travel Policy. Exceptions to the Policy must be approved by the City Manager or designate. b. All members of Common Council will adhere to the City of Saint John Travel Policy. 2. POLICY STATEMENT a. The City of Saint John acknowledges that business travel is a necessary part of some roles. The Travel Policy for Employees and Council Members addresses the requirements of such business travel and related demands and establishes acceptable limits and guidelines for approved business travel undertaken on behalf of the City. 3. GLOSSARY a. "Employee" means a person employed by the City of Saint John, members of the 486 Union employed bythe Saint John Police Commission and Members of Common Council. b. "Department Head" means the Council -appointed head of the Department, or the Department Head's designate. c. "The City" refers to the City of Saint John. d. "Travel Supplier" refers to any travel booking organization, such as an airline, hotels, car rental agency, travel agency, etc., authorized or licensed to undertake travel -related bookings on behalf of clientele. e. "Council Members" refers to areas that are only applicable to Common Council and not to other employees. 4. POLICY 4.1 Approvals 11 3 City of Saint John Travel Policy SAINT JOHN All travel required for City Business or training purposes must be approved in advance. Employees shall request approval a minimum of seven working days in advance. Approval for travel requiring air transportation shall be requested sufficiently in advance to take advantage of discounted airfares. A travel request can be denied based on the price of airfares or transportation after initial approval. a. All travel within the Province of New Brunswick shall have approval by the immediate manager. b. All out -of -Province travel shall have approval by the Department Manager or designate. c. All travel out of the country shall have approval by the City Manager. d. No person shall approve his/her own travel request or travel claim. e. City business travel funded other than by the City, shall have prior approval at the Department Head level. f. Travel advances will only be provided under special circumstances. Formal letter of request is to be submitted by the employee to the Department Head for approval. 4.2 Methods Of Payment Unless an employee has lost the use of their corporate credit card, employees are not to use a personal credit card for City business. All approval process should be in accordance with this policy along with meeting the timelines for submission of the expense reports within the PCARD Procurement Policy. Payments should be made by: a. Employee's corporate credit card; or b. Billed directly to the City of Saint John c. If the employee is unable to use the two methods above a personal card can be used 4.3 Travel Arrangements Travel -related services may be arranged through any local travel supplier. The Employee shall take advantage of any cost -saving opportunities. E.g. Group discounts, conference rates, etc. 4.4 Methods Of Travel Whenever possible, Employees shall travel by the most direct route and use the most economical means of transportation, taking into consideration the travel time involved and the working schedule. 12 4 City of Saint John Travel Policy SAINT JOHN Employees shall adhere to this Policy unless circumstances dictate otherwise and prior approval has been obtained from the City Manager or designate. Air Travel a. Air travel shall be at the lowest available rates. b. When travel requirements are known in advance, Employees shall book ahead to take advantage of lower rates. c. When a trip extension, i.e., overnight Saturday, may result in substantially reduced airfares, additional costs for accommodations, meals and related expenses shall be reimbursed where overall savings are realized. d. Business Class or other up -grade cost shall be the Employee's responsibility. e. Employees will not be held personally responsible for any financial penalties caused by unavoidable cancellation of, or changes to, airline tickets. f. Stopover costs for personal reasons will be at the Employee's responsibility. Vehicle When travelling by vehicle, a City Vehicle from fleet services is to be utilized. a. When two or more Employees are travelling by automobile to the same destination, co ordination of travel plans is encouraged, to use fewer vehicles where possible. b. Travel by automobile is encouraged within the Maritimes where to do so is more economical. The use of a personal vehicle should be the last method chosen and approved by the Department Head. If a personal vehicle is used the employee is responsible for proper insurance and payment of insurance premiums. Any liabilities incurred for claims arising from the use of the personal vehicle is the responsibility of the employee. c. Where use of a personal vehicle by an Employee is approved for transportation instead of air travel, transportation expenses will be reimbursed only up to the level of the most economical airfare. d. The rate for reimbursement amounts for personal vehicle usage should be based on legislated rates by the Canada Revenue Agency (Automobile allowance rates - Canada.ca). To determine the distance travelled the employee will calculate based on their place of work to the business destination. Bus and rail travel Public transportation such as bus and rail are encouraged whenever practical and economical. 13 5 City of Saint John Travel Policy SAINT JOHN Automobile Rentals a. Where it is economical to do so, and prior approval of the Department Head has been given, an Employee may use a rental vehicle. b. An Employee travelling outside New Brunswick by air, or other mode, and requiring the use of a vehicle at his/her destination, shall arrange the rental in advance. Employees are encouraged to procure the most cost-efficient rental. c. Employees shall be responsible for any additional cost in up sizing. d. Reimbursement for Automobile Rentals will include, in addition to the daily rental charge, the kilometric and/or gasoline charges, where applicable. The City of Saint John provides the necessary and appropriate insurance coverage for rental vehicles used by City Employees for business travel. e. Detailed receipts shall support all charges claimed. Transportation Between Local Airport and Residence or Office The Employee will exercise his/her judgement, depending on circumstances, on how to travel to and from the local airport. Where a choice is available, choose the most economical method. Ensure a receipt is obtained to support costs for reimbursement. Ground Transportation at Destination a. Ground transportation (airport limousine service, airport shuttle bus, etc.), may be used where deemed appropriate/necessary. Receipts shall support all costs. b. Taxis and or Rideshare (Uber, Lyft, Gett etc.) may be used where other less expensive modes of transportation are not available. Receipts shall support all taxi costs incurred from hotel to various business points. c. Subway and/or local transit service may be used where available. Receipts shall support all costs. Chanizes To Planned Travel Itinera Unless extenuating circumstances occur, additional expenses incurred for failure to meet itinerary schedules shall be the responsibility of the Employee. 14 6 City of Saint John Travel Policy SAINT JOHN 4.5 Meals Eligibility for meals is based on travel times as described within the meal allowance chart. Reimbursement or allowance will not be made where meals are included as part of registration fees for conferences, seminars, training, etc. There are 3 methods of obtaining meals as follows: (1) Meal Allowance a. Employees will be extended a daily meal allowance for meals while travelling on City business. b. The meal allowance will be submitted to accounts payable byway of the travel form with appropriate approvals. Meal allowance is paid as follows: Allowance rates are subject to change upon changes in legislated rates by the Canada Revenue Agency. Breakfast $15 Breakfast allowance may not be claimed if an Employee departs after 8:00 a.m., Lunch cannot be claimed if you return to the office. You Lunch $20 can claim lunch if you are out of City limits during the time of your lunch break. Dinner $23 Dinner allowance may not be claimed if an Employee returns home prior to 6:00 p.m. (2) Corporate Credit Card Employees should use the corporate credit card wherever possible to purchase a meal. Meals are eligible for purchase within reasonable amounts, similar to the meal allowance provided. The purchase will go through the corporate credit card process by submitting an expense report with all the required backup which would include: a. Detailed Receipt b. Date c. Name of establishment d. Identification of all guests/attendees 15 City of Saint John Travel Policy SAINT JOHN e. Nature of business involved (3) Personal payment method When a corporate credit card can not be used employees may purchase meals using their personal purchasing method. In order to be reimbursed for the meals purchased they must complete a travel form with appropriate approvals and submit to accounts payable for processing. The required backup is the same as the corporate credit card. Room Service Room service meal costs shall adhere to the above -noted meal allowance. Exceptions may be made, at the discretion of the Department Head or designate, for such reasons as the Employee's safety, extended working hours, etc. Meals En -route Meal costs incurred en -route to a destination shall be considered a legitimate cost, unless included in travel fare. Exceptions a. In cases where an Employee may have certain dietary requirements due to a medical condition, it is understood, strict adherence to this Policy may not be possible. Approvals will be at the discretion of the Department Head, in such cases. b. For meal and incidental expenses involving travel outside Canada, an Employee may be reimbursed for costs of meals and incidental expenses to the extent the Department Head considers reasonable under the circumstances. 4.6 Accommodations a. Employees shall attempt to secure the best value in accommodations. b. Employees are encouraged to ask for government rates at hotels. c. Employees must book standard accommodations when available, including when attending a seminar/convention/trade show/training session, etc., in the same hotel. Employees should book as early as possible to ensure the availability of the lower priced rooms. d. Accommodation selection should be the nearest to the area of business related to the trip, and at the most reasonable cost. 16 8 City of Saint John Travel Policy SAINT JOHN e. Employees shall be familiar with the cancellation policy of the accommodations booked, prior to making reservations; in the case of "no show", the Employee will be responsible for the charges. Private Accommodations Employees travelling on approved City business, who opt to use private accommodations, will be provided with a $25 stipend per night. No receipts are required. 4.7 Non -reimbursable Travel Expenses Although not an all-inclusive list, the following expenses are not reimbursable: a. Babysitting Costs b. Personal Entertainment Costs c. Haircut Costs d. Traffic Fines e. Kennel Fees for Pets f. Airline Club Dues g. Alcohol 4.8 Miscellaneous Guest Accompanying Employee on Business Trip At the employee's discretion, they may be accompanied on a business trip by a guest. All additional expenses including, transportation costs, meals, entertainment and hotel (if an additional charge is levied for the extra person) are the responsibility of the employee. Passports The cost for passports required for approved business travel out -of -country, will be borne by the City. Laundry/Dry-Cleaning For trips of one or more nights, the City will reimburse the Employee a maximum of $5.00 per day for laundry, dry-cleaning and pressing services. Receipts shall be provided. Telephone Calls An Employee on travel status will be reimbursed the costs incurred for necessary local and long distance business telephone calls. Travel Insurance 17 9 City of Saint John Travel Policy SAINT JOHN For details on travel coverage, consult the City's Employee Health Care Benefits Plan. The City will not pay any additional travel insurance costs when not required as a condition of travel. Tolls If the employee is required to pay tolls on the trip, reimbursement can be provided if a detailed receipt is provided or proof of travel through a toll (description of travel location). Extraordinary Expenses Expenditures necessarily incurred on City business which are not covered by this Policy, or which may be in excess of the amounts available under this Policy, shall be accounted for with the Employee's claim, accompanied by receipts and details of the circumstances. Such claim will be paid only if the City Manager or designate is satisfied that the expenses were reasonable and justifiable. The Department Head may authorize payment of necessary expenses incurred by an Employee because of an illness or accident that occurred while the Employee travelling on City business. Such expenses shall be paid only if the City Manager or designate is satisfied the expenses were additional to those which the Employee might have incurred had he/she not been out of town on City business, and which are not otherwise recoverable under an insurance policy, the Workers' Compensation Act, the Medical Services Payment Act, or a private health plan to which the Employee belongs. Tipping guide Appropriate tips are allowable. This amount will vary with circumstances, the service required and the service rendered. Both over -tipping and under -tipping are of questionable value. a. Taxi Drivers (include with taxi fare) 10% - 15% of cost of fare. b. Ride Share (Uber, Lyft, Gett , Etc.) 10% - 15% of cost of fare. c. Waiters (include with meal cost) 12% - 20% of cost of the meal. d. Bell Hops: About 50 cents per bag depending on size, weight, distance, etc. Usual minimum $1.00. At some depots, a regular charge establishes a minimum. e. Laundry or Valet pick-up or delivery: $1.00 f. Hotel Cleaning Staff: $1.00 a day for good service g. Room Service/Housekeeping deliveries: $1.00 per delivery or pick-up h. Parking Attendant: approximately $2.00 for car delivery 18 10 City of Saint John Travel Policy SAINT JOHN 4.9 Council Members All travel required for City Business or training purposes must be approved in advance. Prior to the start of the fiscal year, every reasonable effort will be made to provide within Common Council's operating budget a reasonable estimate of the level of travel expenditures necessary for elected officials to carry out their responsibilities. Once the Annual Operating Budget has been approved by Common Council, the approval required to incur business expenses shall be as follows; a. All travel within the approved Annual Operating Budget shall have approval by the Mayor. b. All travel which is not part of the approved Annual Operating Budget shall be authorized by resolution of Common Council. c. All travel should be in accordance with the City of Saint John Travel Policy, with exception to areas noted below. d. All requests for reimbursement for travel will be submitted to the Financial Services department and will be reviewed for compliance to policy and approved by the CFO and Chief of Staff. All council members will receive a corporate credit card, that will be held in the Common Clerk's office. The corporate credit card will be used for travel purposes only and are required to be brought back to the Common Clerk's office along with all the detailed receipts for transactions made on the corporate credit card. Council Members do not receive a daily meal allowance, Council Members are expected to submit receipts for meals at reasonable amounts which are similar to the meal allowance provided to Employees. 5. ROLES AND RESPONSIBILITES 5.1 Common Council shall 5.1.1 Approve the Travel Policy; 5.1.2 Familiarize themselves with the Policy. 5.2 Finance Committee shall: 5.2.1 Recommend the Travel Policy to Common Council for approval; 5.2.2 Review any changes to the Travel Policy in the future. 5.3 The Chief of Staff and CFO: 5.3.1 Recommend any changes to the Travel policy in the future. 19 11 City of Saint John Travel Policy SAINT JOHN 5.4 Employees 5.4.1 Comply with the Travel policy 5.4.2 Completing expense reimbursements within 14 days of return and with sufficient documentation, leveraging the most optimal value for the City 5.5 Department Heads and Delegates 5.5.1 Ensure expense claims are consistent with this policy 5.5.2 Expense claims are verified and approved before reimbursement with appropriate documentation 5.5.3 All expense have appropriate justification and are incurred while conducting government business or training 20 12 lw 16 1 1 1 1 1 low 00 0 GI z N N N � U +' GJ E E .0 > O O N N O V V i I t�10 . 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O 0L L O C6 W L ^0 W Ln N U N w 0 Q) W co L N N L O N N to cB E Q) Ln O I. �J O n�' Ln buo N , W W Q aA m V 0 buo 4-0 — C: +� U V 0 0 p bA � � i O c ca a� O O +_+ CIO IZ ate--+ ca •— a-J � cn CAA bA ca C: EZ 4-J u E < 0 LL m '> O E O v N w O Ln w C7 U E A A u A A A A 2 � A A A 41 m, 0 L 0 Q Q N O U � 4-J Q � � Ln o � -0 ate-+ u 0 L (/) a--' CL Q _0 N C6 U � A � D U A A CL N z �m�( V N E E U U m i.i 0 N � N N � aA � N � O � C � 0 Q � Q CAA C6 i � N cai cai � A A A V Q N z R:I- U I E E U U m I.L 0 0 0 ci 0 L O Pim ca 13 A FINANCE COMMITTEE REPORT Report Date May 18, 2022 Meeting Date May 26, 2022 Chairman Councillor Sullivan and Members of Finance Committee SUBJECT. City of Saint John Climate Change Vulnerability Assessment Methodology OPEN OR CLOSED SESSION This matter is to be discussed in open session of Finance Committee. AUTHORIZATION Primary Author Commissioner/Dept. Head City Manager Samir Yammine J. Brent McGovern I John Collin RECOMMENDATION It is recommended that Finance Committee endorse the City of Saint John Climate Change Vulnerability Assessment Methodology and submit to Common Council to approval. EXECUTIVE SUMMARY The report seeks Finance Committee's approval to endorse the City of Saint John Climate Change Vulnerability Assessment Methodology, to meet the Federation of Canadian Municipalities (FCM) funding agreement and integrate climate change vulnerability risk into decision -making as it relates to infrastructure assets, such as roads, buildings, and water and wastewater systems. Accompanying, this report will include presentation by R.V. Anderson Associates Limited regarding the proposed Methodology. PREVIOUS RESOLUTION M&C 2021-225- Asset Management Policy Updates. M&C 2019-107- City of Saint John Climate Change Action Plan. M&C 2018-292- Climate Change Vulnerability Assessment Methodology and Analysis Grant Agreement. STRATEGICALIGNMENT The City of Saint John Climate Change Vulnerability Assessment Methodology is aligned with the City of Saint John Climate Change Action Plan, Asset Management Policy and with Council Priorities for Green: "We value the environment" and Grow: "We value smart growth." REPORT Background As indicated in the asset management policy, the City has acknowledged the need to go beyond the scope of deterioration -related failure and begin considering the threat of extreme weather events and the influence of climate change as it relates to asset risk and investment. To achieve this, the City retained an external expert to develop a Climate Change Vulnerability Assessment Methodology. The City of Saint John was successful in receiving funding from FCM in the amount of $125,000 to develop such methodology. To receive the remaining funding, FCM will require Common Council to endorse the methodology. The project goals are as follows: • Develop a simplified climate change vulnerability assessment methodology to be used by the City staff across the various infrastructure asset groups. • Identify pre -requisites for all future assessments and establish historic & future climate event parameters. • Develop an initial list of adaptation measures and methods to their effectiveness (RO1 and Mitigated Risk). • Train the staff on the new methodology and incorporate City staff feedback to improve assessment quality. • Develop processes to integrate the climate vulnerability assessment into the City asset inventory and GIS database to enable infrastructure decision -making. • Demonstrate the methodology on major asset categories: roads, buildings, stormwater, wastewater, and water infrastructure. Analysis The project was completed in February 2022 and the working team have successfully developed a comprehensive methodology to identify climate change vulnerabilities. Additionally, the methodology was successfully demonstrated on major asset categories: roads, buildings, stormwater, wastewater, and water infrastructure. -3- City staff are in the process of applying the methodology on the remaining infrastructure and integrating the climate assessment data into the City asset inventory and GIS database. The information will allow the City to improve long-term investment decision making, capital budgeting and the prioritization of infrastructure investments based on the best available information. The approach expands the City's traditional view of risk due to deterioration and provides another lens to optimize asset management and the diversity of risks the City will face in the future. The new methodology will be applied to future upgrades and to the new installation of major or critical infrastructure. SERVICEAND FINANCIAL OUTCOMES The City of Saint John Climate Change Vulnerability Assessment Methodology will enable the City to improve long-term infrastructure decision making, capital budgeting and the prioritization of infrastructure investments based on the best available information. Additionally, the methodology will minimize the risk of failure to infrastructure due to climate change events as well as allow the City to apply for external funding toward improving existing critical infrastructure. The project was 80% funded by FCM with the remaining funding provided from the City's 2021 General Operating Budget. ATTACHMENTS 1. City of Saint John Climate Change Vulnerability Assessment Methodology W FCMFEDERATION FEDERATION OF CANADIAN CANADIENNE DES MUNICIPALITIES MUNICIPALITES Federation of Canadian Municipalities MCIP 15758 Plan: Saint John Climate Change Vulnerability Assessment Methodology Milestone 5: "Develop Methodology and Conclusions" SAINT JOHN 0 rva R.V. Anderson Associates Limited 860 Main Street, Suite 801 Moncton, NB E1 C 1 G2 T 506 857 8525 www.rvanderson.com 01.1 "© 2022, The City of Saint John. All Rights Reserved. The preparation of this Climate Change Vulnerability Assessment Pilot Study was carried out with assistance from the Government of Canada and the Federation of Canadian Municipalities. Notwithstanding this support, the views expressed are the personal views of the authors, and the Federation of Canadian Municipalities and the Government of Canada accept no responsibility for them. " Kul FCM—MCIP 15758 Saint John Climate Change Vulnerability Assessment In response to the Federation of Canadian Municipalities (FCM) funding requirements for the City of Saint John's FCM Municipalities for Climate Innovation (MCIP) agreement 415758, R.V. Anderson Associates Limited (RVA) has compiled this document to summarize the work completed for the City of Saint John Climate Change Vulnerability Assessment study Phase 1 and 2. Deliverables for Milestone 5 are summarized in this document and appendices. In 2017, the City of Saint John began developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City developed a standardized risk assessment framework to ensure a systematic approach could be used to identify, evaluate, and track infrastructure - related risks. Initially, this risk assessment framework focused on evaluating the risk of asset failure due to deterioration or performance failure. The probability and likelihood of these risk events was easily quantified based on an asset's condition and its relative impact to the delivery of services. However, the City acknowledged it needed to go beyond the scope of deterioration -related failure and begin considering the threat of extreme weather events and the influence of climate change. To achieve this, the City retained RVA to perform several climate vulnerability assessment pilot studies across various asset types (roads, stormwater, water, wastewater, buildings) to validate an approach on assessing climate vulnerabilities. Phase 1 of the climate change vulnerability assessment study was initiated in 2019 with RVA and the City of Saint John. The focus of Phase 1 was on stormwater infrastructure and the development of the initial vulnerability assessment methodology based on the Public Infrastructure Engineering Vulnerability Committee (PIEVC) protocol and ISO 14091. Phase 2 was initiated in 2021 and focused on simplifying the original methodology based on Saint John's organizational needs, training staff on the approach, and demonstrating the assessment methodology on other major asset categories. The primary objective of a climate vulnerability assessment is to identify infrastructure that is at -risk and vulnerable to climate change loads as well as to facilitate the identification of adaptation strategies which can be incorporated into the City's capital budgeting process. Climate change adaptation is always more effective when initiated in the early stages of project planning and when undertaken as a proactive rather than reactionary approach to impacts. Building on the climate change vulnerability methodology established during Phase 1 of the project, RVA and the City of Saint John simplified the assessment approach to be more conducive to the City's organizational needs and capabilities. The following simplified approach was established during Phase 2 and implemented for roads, water, wastewater, and buildings pilot studies: 1. Define Project Working Group 2. Define Project Boundaries 3. Identify Risks Feb 2022 38 FCM—MCIP 15758 Saint John Climate Change Vulnerability Assessment 4. Gather Data 5. Assess Risks 6. Identify Mitigation Strategies 7. Update Risk Register As mentioned above, this assessment methodology was largely based on the PIEVC protocol but was adjusted during Phase 2 to incorporate reporting requirements for ISO 14091. ISO 14091 is an internationally recognized standard which provides guidelines on climate change vulnerabilities, impacts and risk assessment. Appendix 1 provides more details on the methodology process and illustrates the approach in a flow chart. Appendix 3, 4, and 5 provides detailed descriptions of the requirements for each step in the risk assessment methodology for each pilot study. Data requirements to carry out climate change vulnerability assessments can be grouped in the following two (2) categories: 1. Infrastructure Data. 2. Climate Data. Infrastructure data is an essential component of vulnerability assessments to properly understand the assets sensitivity to changing climate loads, its current condition, whether existing adaptation measures are present and to what design standards was the asset constructed to. Information about the infrastructure being studied is also warranted to predict associated climate change threats. This data can include as -built drawings, condition assessment reports, operation and maintenance history, and GIS datasets. Infrastructure data is used to compliment climate data during the risk evaluation. For example, an asset in poor condition is more susceptible to failure due to a given risk event and similarly an asset built 50-years ago will be less resilient to future climate events. As such, infrastructure data provides additional context to inform how climate hazards interact with the assets and support risk rating assessments. Additionally, historic and future climate data is required to quantify the change related to each climate hazard identified in the study. The project working group must summarize historic weather data to establish a baseline scenario for each climate hazard. Using projected future climate trends, the project working group must also estimate future climate loads for each climate hazard using the same metrics as the baseline scenario. Future climate parameters must coincide with the time horizon established for the assessment, which usually coincides with the assets estimated useful life. Both the historic and future climate data parameters are used to carryout a baseline and future risk assessment. The baseline risk assessment assumes there will be no impacts from climate change, climate event frequency and severity will be consistent with historical trends. The future risk assessment takes into consideration the most recent and publicly available climate change research and assumes climate event frequency and severity will change based on the findings of the research. For some climate events, sufficient climate and/or infrastructure data was unavailable to properly estimate probability or consequence of the impact. In these cases, value -based judgement from the working group was applied to generate assumptions. An example of this is for the Ice Storm climate hazard, where no readily available climate data or research was found. It was assumed the frequency and severity of these events would increase due to climate change. Feb 2022 39 FCM—MCIP 15758 Saint John Climate Change Vulnerability Assessment �} In some instances, projected climate data was not available for the 80-year time horizon and climate parameters were established on a case -by -case basis using the available data. RVA has successfully compiled historic and future climate parameters for 16 climate hazards (as shown in Table 1) deemed to be of high priority by City staff. The City should expand the list of relevant climate hazards as necessary and routinely update the future climate parameters based on the most recent climate data research. Table 1: Climate Hazard Summary Table Climate Hazards High/Low Temperature Winter Rain Spring Freshet Sea Level Rise (SLR) Freeze/Thaw Cycles Rain on Freezing Rain High Winds Storm Surge Heavy Rain Rain on Frost Wildland Fire Hurricane Multi -Day Rainfall Ice Storms (Freezing Rain) Heavy Snowfall Earthquakes One of the main outcomes of climate change vulnerability assessments is the ability to develop appropriate adaptation measures. Vulnerability assessments isolate unacceptable risks associated with specific infrastructure types. Based on those unacceptable risks and assessment results, organizations and assets owners are in a much better position to create adaptation measures to reduce or eliminate risk. Adaptation measures should be developed on a case -by -case basis to be most effective. Considering the variability of infrastructure types and unique conditions of specific assets, organizations should not apply general solutions to entire inventories but rather carefully develop strategies based on expert opinion and engineering judgment. RVA successfully developed adaptation measures based on the results of the Phase 1 pilot study for stormwater infrastructure (as shown in Table 2). The list of potential adaptation solutions can serve as a starting point for the City as they continue to build their inventory of potential strategies to mitigate climate vulnerabilities. The strategies summarized below were specifically developed to address climate change vulnerabilities and often provide protection for multiple unacceptable risks. The complete details of adaptation measures developed during Phase 1 of the project can be found in Appendix 2. In addition to the adaptation measures, RVA also provided the City with two (2) methods to estimate the effectiveness of a potential mitigation strategy: 1. Mitigated Risk —this method evaluates the risk avoided by a given adaptation measure. 2. Return on Investment (ROI) —this method estimates the total damages avoided by the various mitigation strategies over the life of an asset and compares this total to the cost of implementing the various strategies Detailed descriptions of each approach are included in Appendix 2. Feb 2022 40 FCM—MCIP 15758 C Saint John Climate Change Vulnerability Assessment J Table 2: Summary of Potential Adaptation Measure for Stormwater Infrastructure Adaptation Culverts Increased frequency of maintenance and cleaning Improved access Additional pipe barrel Embankment improvements Installation of trash racks Inlet Modifications Replace and upsize existing culvert Outfalls Install backflow prevention valve Increased frequency of maintenance and cleaning Improve access Outfall modifications Replace and upsize existing outfalls Stormwater Management Pond Modify outlet structure Increased frequency of maintenance and cleaning Increased storage capacity Open Channels Vegetation Control Remove Hydraulic Bottlenecks Development/Flood Plain Control Policy modifications Storm Sewer System Installation of inlet control devices (ICD) Increase frequency of maintenance and cleaning Hydraulic minor system balancing Policy modifications Feb 2022 41 FCM—MCIP 15758 �+ Saint John Climate Change Vulnerability Assessmenty Throughout Phase 1 and 2, a main objective of the project has been to train City staff members on the vulnerability assessment methodology and provide them with tools to improve their capability to carry out assessments in the future. RVA has hosted multiple workshops and information sessions for key staff members of relevant departments to train them on the methodology and tools, gain first-hand knowledge of the study areas and refine risk assessment results. For each of the pilot studies (i.e., roads, stormwater, water, wastewater, buildings), RVA hosted the following workshops with City staff: 1. Project Definition and Risk Identification Workshop 2. Risk Evaluation Workshop 3. Risk Mitigation Workshop 4. Risk Register and Results Workshop In addition to training, RVA provided City staff with many tools to improve their vulnerability assessment capabilities and ensure the assessments are completed and document in a consistent manner. Tools developed for the purposes of this project include the following: 1. Risk Register. 2. Simplified Methodology Report Template (compliant with ISO 14091). 3. Baseline and Future Climate Parameters. 4. Risk Evaluation Worksheets. 5. Standard Assessment Data Requirements. Upon completion of each vulnerability assessment, it is essential to document and record risk evaluation results in a consistent manner and integrate results into the City's Asset Management Program and GIS database. The information will allow the City to improve long-term decision making, capital budgeting and prioritize infrastructure investments based on the best available information. The approach expands the City's traditional view of risk due to deterioration and provides another lens to optimize asset management. All results of Phase 1 and 2 risk evaluations have been documented in the risk register attached in Appendix 6. RVA and the project working group successfully developed a comprehensive methodology to identify climate change vulnerabilities and demonstrated the methodology on major asset categories: roads, buildings, stormwater, wastewater, and water infrastructure. During Phase 1 and 2 pilot projects, the City's working group provided valuable input and gained essential experience applying the vulnerability assessment methodology which can be applied in subsequent evaluations. Lessons learned throughout the pilot studies have been incorporated into the simplified methodology to properly identify, evaluate, and mitigate climate change vulnerabilities of the City's assets. Feb 2022 42 !193 Climate Risk Evaluation Process :1w �'-- Saint John Climate Change Vulnerability Assessment SAINT JOHN Final Methodology Report Prepared for: City of Saint John This Technical Memorandum is protected by copyright and was prepared by R. V. Anderson Associates Limited for the account of the City of Saint John. It shall not be copied without permission. The material in it reflects our best judgment in light of the information available to R. V. Anderson Associates Limited at the time of preparation. Any use which a third party makes of r v a this Technical Memorandum, or any reliance on or decisions to be made based on it, are the responsibility of such third parties. R. V. Anderson Associates Limited accepts no responsibility for damages, if any, suffered by any third party as a result of decisions made or actions based on this Technical Memorandum. RVA 194497 August 21, 2020 "© 2022, The City of Saint John. All Rights Reserved. The preparation of this Climate Change Vulnerability Assessment Pilot Study was carried out with assistance from the Government of Canada and the Federation of Canadian Municipalities. Notwithstanding this support, the views expressed are the personal views of the authors, and the Federation of Canadian Municipalities and the Government of Canada accept no responsibility for them. " !VA Climate Change Vulnerability Assessment Final Methodology Report TABLE OF CONTENTS Page 2 TABLE OF CONTENTS..................................................................................................2 APPENDIX.....................................................................................................................2 1.0 INTRODUCTION................................................................................................. 3 2.0 FCM FUNDING...................................................................................................3 3.0 FORMALIZED METHODOLOGY........................................................................3 3.1 Project Definition and Risk Identification...................................................... 4 3.2 Data Gathering and Sufficiency.................................................................... 4 3.3 Baseline and Future Climate Risk Assessment ............................................ 5 3.4 Identify and Evaluate Mitigation Strategies ................................................... 5 3.5 Update Risk Registry................................................................................... 6 4.0 CONCLUSION....................................................................................................6 5.0 SIGNATURES.....................................................................................................7 APPENDIX Appendix A — Technical Memorandum #1 — Project Definition Appendix B — Technical Memorandum #2 — Risk Evaluation Results Appendix C — Technical Memorandum #3 — Risk Mitigation Strategies City of Saint John August21, 2020 RVA 194497 !E:3 Climate Change Vulnerability Assessment Page 3 Final Methodology Report 1.0 INTRODUCTION The City of Saint John is currently working on developing and implementing a comprehensive asset management program for all municipal assets. As part of this program, the City has established a universal risk rating system to standardize the methods used to identify infrastructure risks using a simple 1 — 25 risk rating matrix which combines the probability and consequence of failure. Using this universal rating system, the City has evaluated the risk of asset failure due to deterioration for all asset types. FCM FUNDING The Federation of Canadian Municipalities (FCM) has provided funding to the City of Saint John to expand its corporate risk rating framework to incorporate extreme weather events influenced by climate change under the Municipality for Climate Innovation Program (MCIP). To achieve this, the City is conducting a pilot study on climate change vulnerabilities for its stormwater drainage infrastructure to identify and evaluate climate event risks and mitigation strategies. This pilot study will serve as the foundation for future assessments by developing methodologies, collecting relevant climate data, identifying consequence criteria and data requirements, and identifying applicable mitigation strategies. 3.0 FORMALIZED METHODOLOGY Figure 1 presents a brief overview of the finalized methodology for climate change vulnerability assessments established through the completion of the pilot study. The following sections provide detail of each stage of work and how RVA integrated Engineer's Canada Public Infrastructure Engineering Vulnerability Committee (PIEVC) protocol with portions of the Infrastructure Canada's Climate Lens Assessment and the Institute of Public Works Engineering Australasia (IPWEA) Risk Registry protocol to develop a comprehensive evaluation process. Identify and Evaluate Mitigation Update Risk Strategies Registry Figure 1: Methodology Workflow City of Saint John RVA 194497 August21, 2020 49 Climate Change Vulnerability Assessments Final Methodology Report 3.1 Project Definition and Risk Identification Page 4 The project commenced with the Project Initiation Meeting on January 14th, 2020 where RVA confirmed the proposed workplan and the project working group as well as identified potential stormwater drainage assets to be included in the study. During the meeting, City staff identified 16 potential assets to be considered for the study. RVA completed a comprehensive review of the assets and recommended 10 of the assets be included in the study. The refined list of assets was recommended to ensure a variety of risks associated with climate change were identified. This is necessary to develop a replicable methodology to identify and evaluate infrastructure vulnerabilities for all stormwater drainage infrastructure. On January 28th, 2020, RVA conducted a Risk Identification Workshop during which the project working group confirmed the assets to be included in the study and identified the climate events to be evaluated during the climate change assessment. Prior to the workshop, RVA reviewed existing PIEVC studies of similar assets to identify relevant climate events. Climate events were selected based on the risk posed to stormwater drainage infrastructure due to a changing climate while considering the local climate and geography of the Saint John area. Once the project working group confirmed the assets to be included in the study, City staff provided RVA with relevant asset information including, design drawings, inspection reports, GIS data and operation and maintenance logs. RVA completed a comprehensive review of the initial data to identify gaps which could potentially impact the risk evaluation. The project definition stage was finalized with Technical Memorandum #1 which presented the assets and climate events to be included in the study. Data gaps were identified in the document, presented to the project working group and addressed using professional judgement. For specific application of the project definition and risk identification, please find Technical Memorandum #1 in Appendix A. 3.2 Data Gathering and Sufficiency For each climate event identified by the project working group, RVA compiled historic and future weather data to estimate climate loads. The "baseline" scenario assumed historical climate parameters will continue unchanged in the future with no impacts from climate change. The "climate change" scenario estimated future climate parameters taking into consideration the impact of climate change. For some climate events, data was unavailable or insufficient. For those cases RVA utilized its experience and knowledge to generate assumptions for discussion and use in the risk evaluation. City of Saint John August21, 2020 RVA 194497 61191 Climate Change Vulnerability Assessments Final Methodology Report Page 5 Site visits were not required for this study as the asset information provided by City staff was sufficient to carry out the risk evaluation. However, site visits may be required in future vulnerability assessments to correct data gaps and collect missing asset information. 3.3 Baseline and Future Climate Risk Assessment Applying the asset information provided by the City and the historic and future climate data collected, RVA estimated the probability and consequence of existing and future climate events impacting the functionality of the drainage assets included in the project. The City's existing risk rating framework was used as the criteria for estimating the probability and consequence of risk event. RVA used the standard PI EVC risk assessment worksheet to carry out the exercise. Upon completion of the initial risk assessment, RVA conducted the Risk Evaluation Workshop on February 25th, 2020, to incorporate feedback based on the initial risk assessment results and identify unacceptable risk. Potential mitigation opportunities to address risks deemed unacceptable were discussed and documented. The stage of work was finalized with the submission of Technical Memorandum #2, which confirmed the climate parameters used during the risk assessment and presented the finalized risk assessment results. Technical Memorandum #2 has been included in Appendix B as reference for future risk assessments. 3.4 Identify and Evaluate Mitigation Strategies For each unacceptable risk identified by the project working group, RVA compiled and evaluated potential mitigation strategies. Mitigation strategies were identified to address the highest risks or vulnerabilities to drainage services using engineering experience designing and modifying drainage infrastructure as well as City staff experience operating the same infrastructure. RVA prepared high-level cost estimates (i.e. ± 50%) for the mitigation opportunities to aid in the evaluation and prioritization of each potential mitigation project. To evaluate the effectiveness of each mitigation strategy, RVA used two approaches: Mitigated Risk Evaluation and Return on Investment (ROI) Analysis. The Mitigated Risk Evaluation estimated the impact a given mitigation strategy would have on each risk event by recalculating the probability and consequence rating of each climate - infrastructure interaction for the future climate with and without the potential mitigation strategy. This allowed the estimation of the "residual risk" of each asset which was used as a metric to measure the effectiveness of each mitigation strategy. The ROI analysis was included in this pilot study to satisfy the requirements of Infrastructure Canada's Climate Lens Assessments. Climate Lens Assessments are required as part of the applications for the Federal Disaster Mitigation and Infrastructure City of Saint John RVA 194497 August21, 2020 51 Climate Change Vulnerability Assessments Final Methodology Report Page 6 Funding. It is therefore beneficial for the City to include the ROI Analysis into their standard Climate Change Vulnerability Assessment methodology. Two ROI methods were presented to the project working group, ROI Analysis by Proxy and Detailed ROI Analysis. Both satisfy Infrastructure Canada's requirements but differ in approach and level of effort. Once all mitigation strategies were identified and evaluated, RVA conducted the Risk Mitigation Workshop on April 1st, 2020. During the workshop RVA presented the potential mitigation opportunities to the project working group and the "mitigated" risk assessment results to incorporate feedback from the project working group. Both evaluation approaches were described in detail during the workshop to familiarize the project working group with the process. The work was finalized with the submission of Technical Memorandum #3, which presented the methodologies used to define climate risks deemed unacceptable (vulnerabilities) to the delivery of municipal drainage services, identified and evaluated the effectiveness of strategies to mitigate these risks and vulnerabilities, and presented a summary of the risk mitigation information suitable to support asset renewal and refurbishment decisions. Technical Memorandum #3 has been attached in Appendix C and describes both mitigation strategy evaluation approaches in detail and should be referenced in future applications. 3.5 Update Risk Registry To document the results of the mitigation strategy evaluation and integrate the results with the City's existing GIS system RVA developed the Risk Registry. The Risk Registry acts as a centralized location to track climate risks and corresponding mitigation strategies. It documents mitigation strategies proposed, their associated costs and how they impact the probability and/or consequence of risk events. 4.0 CONCLUSION RVA and the project working group successfully developed a comprehensive methodology to identify vulnerabilities of stormwater drainage infrastructure to climate change. During this pilot project, the City's working group provided valuable input and gained experience in validating the results and refining the final procedure. Lessons learned throughout the pilot study have been incorporated into the finalized methodology to properly identify, evaluate, and mitigate climate change vulnerabilities of the City's assets. The final methodology is standardized and replicable across all asset types. Future applications of the vulnerability assessment methodology should reference the enclosed documentation as well as the extensive PIEVC literature available online. City of Saint John RVA 194497 August21, 2020 52 Climate Change Vulnerability Assessments Page 7 Final Methodology Report 5.0 SIGNATURES We trust the enclosed documentation is to your satisfaction. Please contact the undersigned at 506-455-2888 if you have any questions. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED Han rsz.ng., M.Sc.E., FCSCE Principal City of Saint John August 21, 2020 RVA 194497 DRAFT 6V Appendix A — Technical Memorandum #1 Project Definition 6�! � rva TO: City of Saint John FROM: R.V. Anderson Associates DATE: February 6, 2020 SUBJECT: Climate Change Vulnerability Assessments RE: Project Definition 1. INTRODUCTION R.V. Anderson Associates Limited 445 Urquhart Crescent Fredericton New Brunswick E3B 8K4 Canada Tel 506 455 2888 Fax 855 833 4022 www.rvanderson.com MEMORANDUM RVA: 194497 The City of Saint John is currently working on developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City has developed a corporate risk rating framework to evaluate asset risks. To date, the City has evaluated the risk of asset failure due to deterioration for all municipal assets. The City has retained RVA to expand this framework to include extreme weather event risks influenced by climate change by developing a methodology to identify and evaluate climate change vulnerabilities and mitigation strategies. The City has selected stormwater drainage infrastructure to be used as a pilot group of assets to demonstrate and validate the proposed methodology. RVA began this project on January 14, 2020 by conducting a project initiation meeting to present the proposed risk assessment methodology, review the project workplan, confirm the project working group and identify stormwater drainage assets to consider. This memorandum is the first deliverable of this project and achieves the following objectives: 1. Document the stormwater drainage infrastructure to be included in the pilot study, 2. Present an initial list of relevant climate events threatening the identified assets (to be reviewed in the risk identification workshop on January 28, 2020). 2. INFRASTRUCTURE INCLUDED Stormwater drainage infrastructure types included in the pilot study are: 1. Culverts 2. SWM Ponds 3. Outfalls BEST MANAGED COMPANIES Platinum member January 2020 6191 Project Definition February 6, 2020 4. Open Channels 5. Catch Basins / Storm Sewers - 2 - R.V. Anderson Associates Limited In the project initiation meeting, City staff identified 16 assets to be considered in the pilot study. RVA completed a comprehensive review of these assets and recommends the assets indicated in the table below be selected for the pilot study. Table 1: List of Stormwater Drainage Infrastructure Identified and Recommended for the Pilot Study Assets Identified Recommended? Culverts Brother's Cove YES Ragged Point Road YES Westfield Road NO SWM Ponds Boarshead Road YES Glen Falls SWM NO Sherbrooke Sand Cove YES Outfalls Bayside Drive NO Glenwood Drive / Burnside Crescent YES Market Place YES Spar Cove NO Westmoreland Road NO Open Channels Leeward Lane NO Loch Lomond Road NO Majors Brook YES Marsh Creek NO Caledonia Brook YES Catch Basins / Storm Sewers McAllister Drive YES Bayside Drive YES 67� Project Definition February 6, 2020 - 3 - R.V. Anderson Associates Limited The assets listed above are recommended to ensure a variety of risks associated with climate change are identified. This is necessary to develop a replicable methodology to identify and evaluate infrastructure vulnerabilities for the entire stormwater drainage infrastructure. Detailed information for each asset listed above is found in the attached appendices. Only those assets which were recommended and confirmed by the project working group during the Risk Identification Workshop were considered for further use in this study. 3. RELEVANT CLIMATE EVENTS For each stormwater drainage infrastructure type identified, a corresponding set of climate events which threaten this infrastructure are defined. A preliminary list of relevant climate events which threaten the City's stormwater drainage infrastructure are presented in Table 2. These climate events will be review during the Risk Identification Workshop and are presented below to begin dialogue with City staff. Table 2: Climate Event Interaction Table 61FA Project Definition - 4 - R.V. Anderson Associates Limited February 6, 2020 We trust the enclosed documentation is to your satisfaction. Please contact the undersigned at 506-455-2888 if you have any questions. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED Hans Ar sz, P.Eng., M.Sc.E., FCSCE Principal Attachments. Appendices — Infrastructure Details 611:3 Appendix A Culverts 611%] Brother's Cove The Brother's Cove location contains two circular concrete culverts located beneath Kennebecasis Drive. The diameter of the culverts are 2400 mm but transition to 1800 mm in diameter 2.5 m from the inlet. The drainage area upstream largely consists residential development and forest space; however, UNB Saint John and the Saint John Regional Hospital can be found less than 1 km East of the culverts. Culvert details are presented in the table below for use in future workshops. Figure 1: Brother's Cove Culvert Detail Photo Figure 2: Brother's Cove Culvert Location Photo Ais] Table 3: Brother's Cove Details Location Kennebecassis Drive, Milledgeville,(https:Hgoo.gl/maps/wgb8cb2H6k9iwVNw7) Diameter / Size 25 m = 1800 mm 25 m = 1800 mm 2.5m=2400mm 2.5m=2400mm Length 27.5 m 27.5 m Material Concrete Concrete Condition 1 1 Consequence 4 4 Date of Installation 2011 2011 Replacement Cost $111,899 $111,899 Headwall Type Cast -in -place Concrete Embankment Height 4 — 6 m Road Classification Residential / Rural Channel Slope 22 m / 786m = 2.8 % Culvert Slope #1 = (0.573 — 0.316 m)/ 27.5 m = 0.93% Culvert Slope #2 = (0.033 — 0.134 m)/ 27.5 m = -0.37% Upstream Vegetation High Upstream Development Residential / Urban Backwater Effects Yes, SJ River Upstream Ice Volumes Low Work Order History Low Operation and Maintenance Annual inspection during spring flooding, risk of water flow overtopping culverts. P rotoco I Response Effort Low Downstream Development None (SJ River) Tides / Storm Surge Tidal — Yes, Storm Surge - Minimal AI Rapped Point Road The Ragged Point Road location contains two culverts: one being a circular concrete pipe and the other being a concrete box culvert. The drainage area upstream largely consists residential development and forest space; however, a school can be found directly adjacent to the culverts. Culvert details are presented in the table below for use in future workshops. Figure 3: Ragged Point Road Culvert Detail Photo Figure 4: Ragged Point Road Culvert Location Photo I:M Table 4: Ragged Point Road Culvert Details Location Diameter / Size Length Material Condition Consequence Replacement Cost Headwall Type Embankment Height Road Classification Channel Slope Upstream Vegetation Upstream Development Backwater Effects Upstream Ice Volumes Date of Installation Work Order History Operation and Maintenance Protocol Response Effort Downstream Development Tides / Storm Surge Ragged Point Road, Milledgeville (https://.qoo.gl/maps/mvbXgmN6n9iU4DXlA) 1100 mm 2000 x 1500 (Box) 16 m 16 m Concrete Concrete 5 5 3 3 $40, 000 $65, 000 Granite Stone 3 — 5 m Residential (Only access to residential area) 21.24 — 4.80 m / 341.57 m=4.8% Medium Forest / Institutional Yes, SJ River Low —1940s — 1950s Medium High priority for inspection and monitoring during extreme rainfall and spring flooding. Risk of water flow overtopping embankment. Medium None (SJ River) Tidal —Yes, Storm Surge - Minimal W Westfield Road The intersection of Westfield Road and Tamika Lane contains a circular culvert of unknown material type. The culvert drains the runoff of Tamika Lane and Westfield Road via multiple catch basins and road shoulder ditches. Culvert details are presented in the table below for use in future workshops. Upon review, the Westfield Road culvert was not included for further use in this study. Figure 5: Westfield Road Detail Photo Figure 6: Westfield Road Location Photo AEII Table 5: Westfield Road Details Location Tamika Lane / Westfield Road, West Saint John (https:Hgoo.gl/maps/ueaX4DNcBfBuLd6E8) Diameter / Size 600 Length 24.6 m Material Unknown Condition Unknown Consequence Unknown Replacement Cost Unknown Embankment Height Unknown Road Classification Rural Channel Slope Unknown Upstream Vegetation Yes — Medium Upstream Development Residential Backwater Effects None Upstream Ice Volumes Unknown Date of Installation 2009 Work Order Histor, Unknown Operation ant' "intenanc. 'iistory Unknown Response Effort Low Downstream Development Low Tides / Storm Surge None ARI Appendix B Stormwater Management Ponds C�� .:��. T" ♦ •. •♦ y .n mica �, : r` �. •, �♦ - '.grays Ct '. tenth Day IstChurch- - j � •'� • v✓r 7 :C^Mfg SGO air • . �I,f i Chateau de •�Iamplaib � `P,JC Jean Samuel de -Champlain r ., r•� ■H�' !� �•• Kennebec Manor SJA - eint J� nyElrst. • „'_.�-a?Ry+; . Wesle'yaGhurch • '�,�♦' ` * (y�/•a'� •;'� i �, .� Ka non Animal Hospital I i GARDENS �• •a`s ad r.• i. � , • — Subway • r' S • i '�` - .1►t UHaul 11 I f 'Neighborhood DealeBoarsh,ead Road SWM Pon a 4, roc. H Park o THE BR HE '�` `]jRjj�ry�i • INDIA E E urmelanyor y •NnSw4Ck Saint JO n._ .14 kiri;"r Sal . , • snei,e'a.,i au { .-r 'M IL LIDG EVILL'E 14 . �• Boats Head Nalwe p (((( Pro Serve - C � �1; S TANLEY• r 1 GAR oI NS r + l GO KIRK Boarshead •. • SWM • • +yam.,' �• �� •, ' / 1•T •, '�' INDIIArN T_O YNN i •r. '•` i. »! }. •ice .. ♦ ^ i pt Table 6: Boarshead Road SWM Pond Details Volume Area Inlet Structure Outlet Structure Upstream Development Downstream Development Upstream Vegetation Pond Configuration Free Board Work Order History Operation and Maintenance Protocol Date of Installation Condition Consequence Replacement Cost 0.3 m " 17,500 m2 = 5250 m3 17,500 m2 Grated inlet Grated outlet Residential / Commercial Residential / Institutional Low Open pond — 320 m length x 80 m width TBD Low Periodic inspections & preventative maintenance. TBD TBD Glen Falls Located in the Glen Falls area are two stormwater management ponds, one owned and maintained by the City of Saint John while the other is owned and maintained by a private company. Upon review, the Glen Falls SWM pond was not included for further use in this study. Figure 9: C :n Falls Location Photo Figure 10: Glen Falls Area Photo C1'] Table 7: Glen Falls SWM Pond Details rill r� Sherbrooke Sand Cove SWM Storage T Fundy Heights)- Bed B Breakfasts C�- • + atherine Scfssorhands •/�Ia _ ��7 - 1 m CK y� �x "Gideofi Bible es Fundy Hang w^ds sr ram_ It 's Fun�y(D� R� .1;& , � 7 • , Wi•s \" �, ! •�nF M ./got l (I �"P r'' I • 0 •- �j "ti • Jane her aP a y 'I+ Lacks Yh 8 Shrpn •� � ; ��-fit '->-y 'Deep Cove � Goa Island / Harbour Vew ry°� " High Il��Scyyyyhoyy•�•�old . a M ddl%lsland e Atla YY,•` S,/�, `. •Saint • � t L. Cove A+ t� DMKM.dne Se � Lr! - ronTSpdn �Dois �. (' G'v gP IP.B Equip � J PaP cL neE False Island r Cyx..'ol�t .:"P ant ° T� /\.' AIM R tia .0 � IC de�Lid - •• e V rl1 -:y Arena.!♦ _ M _ S I M S- C O'A N E R - SAINT 1 0 H NI J s WEST. - ��+ ` L , ate ✓ I. • ♦ Y H I Icy -te,1 t MCDo ald5 • �Sa�n[JOh g R,E N A dA' _ M1 t i -Ic'ic, t G E D L E •� E gy'* - n, w FUNDY HEIGHTS 4 d P • '� f � E - enarvSo .. ;it R,l e � e S ',S ., Mtn Jc.,.� o` i)'YS CORNER L.-1 t r�. �. BAY SHOP s M `Y DUCK COVE - s • ' . _ BaY Shoe Beach y Sherbrooke •Cove SWM Storage Table 8: Sherbrooke Sand Cove Details Volume Area Inlet Structure Outlet Structure Upstream Development Downstream Development Upstream Vegetation Pond Configuration Free Board Work Order History Operation and Maintenance Protocol Date of Installation Condition Consequence Replacement Cost Response Effort 475 m3 1341 mz Storm pipe via manhole chamber Storm pipe via manhole chamber Residential / Commercial Residential Low Underground HDPE storage chambers — 25 m x 54 m footpri nt. Not Applicable Low Periodic inspections. Cleaning carried out using jet/vac truck via an inspection port (Only done once since installation). 2015 4 TBD High roil Appendix C Stormwater Outfalls rig] Bayside Drive Four stormwater outfalls are located at the area of interest along Bayside Drive. The development surrounding the outfalls is largely industrial and commercial use while there is little development downstream. The outfalls discharge into Hazen Creek which then runs for approximately 2 km before converging with Saint John Harbour. Upon review, the Bayside Drive outfalls were not included for further use in this study. Figure 13: Bays"Cle Drive OL 'all Detail Photo Figure 14: Bayside Drive Outfall Location Photo rLM Table 9: Bayside Drive Outfall Details Location Bayside Drive, West Saint John (https://goo.gl/maps/a K4kZ656kuGbbamu7) Diameter / Size 300 mm 1500 mm 600 mm 300 mm Length 2.7 m 9.8 m 24.6 m 17.5 m Material Concrete Concrete Concrete Concrete Condition 2 2 5 2 Consequence 2 4 3 2 Date of Installation 1982 1972 I'-'--,,)wn 1982 Replacement Cost $2,591 $33,775 $29,044 $16,516 Headwall Type UnknL •n Embankment Height 2-4 m Road Classification Artt.. Channel Slope - ,.5 % Upstream Vegetation Low Upstream Development Industrial / Commercial Downstream Development Low - Industrial Backwater Effects None Upstream Ice Volume, Low Work Order Hisf , Unknown Operation anc Maintenam Unknown History Response Effort Unknown Downstream Development None Tides / Storm Surge Low Ice Jamming Risk Unknown 01 Glenwood and Burnside Drive Three stormwater outfalls are located behind Burnside Crescent and Glenwood Drive. Development upstream of the outfalls consists of residential and green space while a gravel pit operation is located downstream. The outfalls discharge into an open channel which then runs approximately 1 km before converging with the Saint John River. Outfall details can be found in the table below for use in future workshops. Figure 15: Greenwood/Burnside Detail Photo Figure 16: Glenwood / Burnside Location Photo MQ Table 10: Glenwood / Burnside Outfall Details Location Bayside Drive, East Saint John, (https:Hgoo.gl/maps/itF11nQWovsAm1ws7) Diameter / Size 525 mm 750 mm 900 mm Length 30.1 m 14.7 m 9.0 m Material PVC Concrete Concrete Headwall Type No inlet headwall. No inlet headwall. No inlet headwall. Granite Stone outlet. Unknown outlet. Unknown outlet. Embankment Height 3— 4 m 2— 3 m 2— 3 m Condition 2 1 2 Consequence 3 4 4 Date of Installation 1987 2006 2006 Replacement Cost $34,854 $15,387 $17,718 Road Classification Residential Channel Slope 9.71 — 8.8 m / 523 m = 0.17% Upstream Vegetation Medium Upstream Development Residential Downstream Development Residential Backwater Effects Yes, extreme rainfall events (see CBCL report 2006) Upstream Ice Volumes Low Work Order History Medium Operation and Monitoring during extreme rainfall events. High priority to remove debris from Maintenance Protocol double culverts beneath Pipeline Road West and concrete archway culvert beneath the railway. Can surcharge the outfalls. Response Effort Medium Downstream Development Low— Residential Tides / Storm Surge None Ice Jamming Risk Low Debris Risk Medium NFA Market Place Located at Market Place (Rodney Terminal) is a 2100 mm stormwater outfall. The outfall is a corrugated steel pipe, is approximately 79.9 m long and discharges directly into the Saint John Harbour. Outfall details can be found in the table below for use in future workshops. N% Figure 17: Market Place Outfall Detail Photo Figure 18: Market Place Outfall Location Photo N-11 Table 11: Market Place Outfall Details Location Diameter / Size Length Material Condition Consequence Date of Installation Replacement Cost Headwall Type Embankment Height Road Classification Channel Slope Upstream Vegetation Upstream Development Downstream Development Backwater Effects Upstream Ice Volumes Work Order History Operation and Maintenance Protocol Response Effort Tides / Storm Surge Ice Jamming Risk Debris Risk Saint John Harbour, Market Place (https://goo.gl/maps/u m6bVwhgKxYH HCrr6) 2100 mm 79.9 mm CSP 5 4 1970s $355,656 No inlet headwall, R-250 rip -rap outlet headwall. 4-6 m None Pipe slope = 0.26 % None Industrial / Commercial None, SJ Harbour Yes, SJ Harbour Low Low Routine inspections. High Yes, SJ Harbour Low Low Lined 2011 — CIPP rel Spar Cove Located at the intersection of Pokiok and Spar Cove Road is a 1200 mm circular concrete stormwater outfall. The stormwater outfall drains the nearby residential neighborhood as well as parts of Shamrock Park. The outfall discharges directly into the Saint John River. Outfall details are presented in the table below for use in future workshops. Upon review, the Spar Cove outfall was not included for further use in this study. . •sne { • s .1 a IcktN1, Ile, i ity C nter �V_eturia: I is 61 81 Figure 19: Spar Cove Outfall Detail Photo Figure 20: Spar Cove Outfall Location Photo E:ii] Table 12: Spar Cove Outfall Details Location Diameter / Size Length Material Condition Consequence Date of Installation Replacement Cost Headwall Type Embankment Height Road Classification Channel Slope Upstream Vegetation Upstream Development Downstream Development Backwater Effects Upstream Ice Volumes Work Order History Operation and IV intenance Protocol Respo-se Effort lownstream Development Tides / Storm Surge Ice Jamming Risk Debris Risk Pokiok / Spar Cove Road, (https:Hgoo.gl/maps/ZMst7t2Zl SIokIAs7) 1200 mm 100 m Concrete Unknown 4 of, 1946 $276,305 Unknown Un'- own Residential Unknown Low Residential SJ River Yes Low Unknown Unknown Unknown None, SJ River Yes, SJ River Unknown Unknown E-11I Westmorland Road Located at the upstream end of Major's brook on Westmorland Road are five stormwater outfalls ranging from 900 mm to 1200 mm in diameter. Development surrounding the outfalls consists of commercial units and a high -volume roadway (Westmorland Road). Outfall details are presented in the table below for use in future workshops. Upon review, the Westmorland Road outfalls were not included for further use in this study. 1� w111 `" � yam•'. . MI �' � �. 1 Westmorland Road OutfallsEta f,J '- y Figure 21: Westmorland Road Ouil. . Detail Photo Figure 22: Westmorland Road Outfall Location Photo E:YA Table 13: Westmorland Road Outfall Details Westmorland Road, East Saint John, Location (https://goo. gl/maps/AJWHcdU KMJu u rhyZ6) Diameter / Size 900 mm 900 mm 1200 mm 1200 mm Length 16 m 16 m 16 m 16 m Material Concrete Concrete Unknown Unk, ;gun Condition 2 2 2 2 Consequence 4 4 4 4 Date of Installation 1985 1985 1 p95 1, 35 Replacement Cost $33,674 $33,945 $52,11L A,339 Headwall Type t,. ',nown Embankment Height 1 — 3 m Road Classification .aerial Channel Slope Unknown Upstream Vegetation Low Upstream Development Urban / Commercial Downstream Channel Major's Brook to Marsh Creek Backwater Effects Low Upstream Ice Volumes Unknown Work Order History Unknown Operation and Unknown Maintenance History Response Effort Unknown Downstream Development Yes, Commercial / Residential Tides / Storm Surge None Ice Jamming Risk Unknown Debris Risk Unknown 1200 mm r Unkr Nn 2 4 1985 $53,720 E:icj Appendix D Open Channels E:i1 Leeward Lane The channel located at Leeward Lane is a ditch running parallel to the roadway. Water flow is conveyed through multiple driveway culverts and discharges directly into the Saint John River. The channel drains runoff from the roadway and the surrounding residential community. Upon review, the Leeward Lane channel was not included for further use in this study. Figure 23: Leeward Lane Channel Detail Photo Figure 24: Leeward Lane Channel Location Photo E-111 Table 14: Leeward Lane Channel Details E:11.1 Loch Lomond Road The channel located at Loch Lomond Road is a ditch running parallel to the roadway. Water flow is conveyed through multiple driveway culverts and discharges directly into Graham Brook. The channel drains runoff from the roadway and the surrounding residential community. Upon review, the Loch Lomond channel was not included for further use in this study. Figure 25: Loch Lomond Channel Detail Photo Figure 26: Loch Lomond Channel Location Photo E:�l Table 15: Loch Lomond Channel Details E:1:3 Majors Brook Major's Brook is a watercourse located in East Saint John which runs approximately 1.42 km from McAllister Drive to the Rothesay Avenue and discharges directly into Marsh Creek. Development surrounding Major's Brook consists of commercial space and high -volume roadways. Directly upstream of Major's Brook is a residential community. Leng 1.42 kit �jS<sLengtR: `m At Air Figure 27: Major's Brook Detail Photo Figure 28: Major's Brook Location Photo E.IUO Table 16: Major's Brook Details Cross Section / Size 1.42 km length, 9 — 11 m width Hydraulic Capacity / Flow Rate (m3/s) — 19 m3/s Channel Slope 4.39 —1.18 m / 1259 m = 0.25% Vegetation High Damage Potential High — McAllister Place, Trailer Park, High -volume Road Condition TBD Consequence Work Order History High Operation and Maintenance Protocols Sediment buildup causes backwater through storm lines causing flooding and blowoff of manhole covers. Replacement Cost $1,930,546 Response Effort High — Sediment buildup is often not located on City property, requires stream diversion and coordination with DOE, also affected by tides. Ice / Debris Jamming Low 0191 Marsh Creek Marsh Creek is a watercourse which runs parallel to Route 1 for approximately 8.29 km and discharges directly into Courtenay Bay. Marsh Creek is the largest watercourse in the Greater Saint John Area and near many commercial and industrial operations throughout the length of the channel. Upon review, Marsh Creek was not included for further use in this study. Figure 29: Marsh Creek Location Photo 021 Table 17: Marsh Creek Details Cross Section / Size 8.29 km length, - 30 m max width Hydraulic Capacity / Efficiency Unknown Channel Slope Unknown Vegetation Low Damage Potential Unknown Condition Unk -,wn Consequence Unknown Work Order History Medium Operation and Maintenance Protocols Remove debris from outfalls Replacement Cost TBD Response Effort Medium Ice / Debris Jamming Low ON l,dteUUnld arvv Den Boom , CCVe �Y ��\ �. Caledonia Brook �i. `r I - •I�,• MILLIDGEV.ILl�• M Ge ald Teed •� + Mdhdgewlle 1 Memo 'I School North School �. ;�' f Pa•KIagd Saint John Cnarles,Gor-manAyrena; O Seventh Day �• _ � • Wend 1, l;PJ° y.s Advent Adventist Church d , J 1 Chateau de Ehamplaia�` Centre SGO are —� t` { %F'JC•Jean Coutu Health • Samuel de'Cha`—Ola�n "ad `� .,.,1� Y A ars H ♦Y� a T' •�. �/ ' ! - 7JtiKanno�A�urial'Hospital>� • 'GARDENS �,� _ '1+' ra •�.'1� Subway. r { J Haul` . ] Ne.ghhorneod Dealer,., � 3 y. S .•erCrofiurth sS 6,g �. FL Table 18: Caledonia Brook Details Cross Section / Size 1 - 2 km length, 4 - 5 m width Hydraulic Capacity / Flow Rate (m3/s) - 4 m3/s Channel Slope 24.61 - 22.19 m / 465.28 m = 0.52% Vegetation Medium Damage Potential High - Residential Development Condition TBD Consequence 4 Work Order History Low Operation and Maintenance Protocols Debris removal and monitoring of ragged point road culverts during spring flooding. Replacement Cost $504,270 Response Effort Medium Ice / Debris Jamming Medium 0L! Appendix E Catch Basins and Storm Sewers OR McAllister Drive Storm System Located at the intersection of McAllister Drive and Westmorland Road, the minor storm system of focus discharges into Major's Brook. The system is comprised of approximately 30 catch basin and 30 segments. The surrounding area is largely commercial development with adjacent high - volume roadways; however, a residential community can be found North of McAllister Drive. r r_ . ' JIFC�I �- System Figure 32: McAllister Drive Storm System Detail Photo Figure 33: McAllister Drive Storm System Location Photo Table 19: McAllister Drive Storm System Details Catch Basin Types System Size Hydraulic Design Standard Gutter Configuration Road Classification Overland Development Outfall Type Tailwater Effect Installation Date Condition Consequence Work Order History Operation and Maintenance Protocols Replacement Cost Response Effort Storm Catch Basin Type 2 119 sewer lines, 80 MHs & CBs TBD TBD Arterial / Collector Commercial 900 mm concrete storm pipe via manhole High — outfall subject to tides Avg = 1996 Avg = 2.64 Avg = 2.21 Low Debris/sediment removal at outfalls and CBs, causes flooding of McAllister place. Sewer Lines: Avg = $27,481 Total = $906,899 MHs & CBs: Avg = $3,739 Total = $86,000 High — Sediment buildup is often not located on City property, requires stream diversion and coordination with DOE, also affected by tides. 0tl Bayside Drive Storm System The Bayside Drive storm system discharges on the West side of Bayside Drive. The minor system of focus spans upstream of the outfall to the adjacent residential development of Courtenay Avenue, Edith Avenue and Richard Street. From discussion with the City, when not operating correctly the system floods the ballfields and risks damaging surrounding homes. o • � Figure 34: Bayside Drive Storm System Detail Photo Figure 35: Bayside Drive Storm System Location Photo qe .Q Table 20: Bayside Drive Storm System Details Catch Basin Types System Size Hydraulic Design Standard Gutter Configuration Road Classification Overland Development Outfall Type Tailwater Effect Installation Date Condition Consequence Work Order History Operation and Maintenance Protocols Replacement Cost Response Effort Storm Catch Basin Type Two & One 39 sewer lines, 24 MHs & CBs TBD TBD Arterial / Residential Commercial / Residential Concrete storm pipe via manhole. Unknown diameter. Medium — Outfall subject to tides. Avg = 1987 Avg = 1.65 Avg = 2.61 Medium Debris/sediment removal at outlets and CBs, causes flooding of McAllister place. Sewer Lines: Avg = $34,248 Total = $3,698,850 MHs & CBs: Avg = $3,942 Total = $315,400 High — Sediment buildup is often not located on City property, requires stream diversion and coordination with DOE, also affected by tides. 061 City of Saint John August21, 2020 Appendix B — Technical Memorandum #2 Risk Evaluation Results RVA 194497 DRAFT KI III � rva TO: City of Saint John FROM: R.V. Anderson Associates DATE: August 21, 2020 SUBJECT: Climate Change Vulnerability Assessments RE: Risk Assessment 1. INTRODUCTION R.V. Anderson Associates Limited 445 Urquhart Crescent Fredericton New Brunswick E3B 8K4 Canada Tel 506 455 2888 Fax 855 833 4022 www.rvanderson.com MEMORANDUM RVA: 194497 The City of Saint John is currently working on developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City has developed a corporate risk rating framework to evaluate asset risks. Traditionally, the City has evaluated the risk of asset failure due to deterioration for all municipal assets. The City has retained RVA to expand this framework to include extreme weather event risks influenced by climate change by developing a methodology to identify and evaluate climate change vulnerabilities and mitigation strategies. As an initial study, the impacts of climate change on drainage infrastructure are evaluated with the intent to expand the methodology developed during this initial pilot study to other major municipal infrastructure. Prior to the Risk Assessment phase of work, RVA worked with the City to identify assets to be included in the study and confirmed the climate events to be considered. Based on the assets and climate events identified by the project working group, RVA compiled relevant climate data to facilitate the baseline and future risk assessment evaluation. The intent of this technical memorandum is to present the baseline and future climate event parameters, risk assessment methodology and the finalized risk assessment results. 2. CLIMATE EVENT PARAMETERS For each climate event identified by the project working group, RVA compiled both historic (i.e. baseline) and future (i.e. climate change) climate data to estimate climate loads for use during the risk evaluation. The following table presents the findings of the climate data research as well as the definition of each climate event. Where climate event data was missing, RVA used engineering judgment to estimate the impact of climate loads on the drainage infrastructure. BEST Z MANAGED COMPANIES Platinum member July 2020 RG Risk Assessment - 2 - R.V. Anderson Associates Limited August21, 2020 Table 1: Climate Event Parameter Summary High /Low Temperature Annual daily extremes max and min values. 29 °C, -25.2 °C Freeze / Thaw Cycle A; Count of days when air temperatures fluctuates 80.7 days between freezing and non-freezing temperatures. Heavy Rain T Short-term duration rainfall causing increased rate of 1-hr, 100-year = 50.2 runoff. m m/h r Multi -day Rainfall Annual average maximum 2- and 5-day precipitation. 74 and 85 mm Winter Rain Average Dec., Jan. and Feb. temperature and -6.14 °C, 342.9 mm precipitation. Rain on Freezing Rain Frequency of freezing rain events. No Data Rain on Frost Annual number of frost days. 149.9 days Ice Storm Frequency and severity of ice storms. No Data Spring Freshet Frequency of ice jamming during annual spring 2.7 jams /year freshets. High Winds Average annual wind speed. 6.43 m/s Wildland Fire Longest annual spell of >_ 30 °C Days. 0.1 days Heavy Snowfall Average annual snow days and snow depth. 52.75 days, 302 m Sea Level Rise (SLR) Back water effects on culverts and outfalls. Storm Surge / Sea Level Rise Back water effects on culverts and outfalls as well as coastal erosion and flooding. Hurricanes WAN Frequency of category 3 -5 storms in the Atlantic Basin. 19.5 storms / year Earthquakes Frequency of earthquakes. No Data 55.8 °C, -13.3 °C (2095) 50.7 days (2095) — 5 times more frequent (2080-2099) 95.9&109.6mm (2095) -0.4 °C, 413.5 mm (2080) No Data 79.6 Days (2095) No Data 5.2 jams / year (2095) 6.39 m/s (2080) 10.8 Days (2095) 31.8 Days (2080) 433 mm (2095) 0.9 ± 0.5 m (2100) 1.49 ± 0.38 m (2100) 34 storms / year (2095) • No Data oil `[oya Risk Assessment August21, 2020 -3- R.V. Anderson Associates Limited 3. RISK ASSESSMENT METHODOLOGY A brief overview of the methodologies used to evaluate climate change vulnerabilities is presented below. The risk assessment methodology used for the purposes of this study follows the Engineer's Canada Public Infrastructure Engineering Vulnerability Committee (PIEVC) approach. For future applications of vulnerability assessments, users should interpret the following section in combination with the literature available on the Engineers Canada website. 3.1. Infrastructure Response Considerations Through the risk assessment process each asset was evaluated in terms of individual infrastructure response considerations. The risks associated with infrastructure response considerations are evaluated by scoring the probability and severity of identified climate - infrastructure interaction (i.e. how likely is a climate event to impact an infrastructure response (function) and how severe is this impact). Infrastructure response considerations are tailored to specific assessments to ensure the evaluation is comprehensive and identifies all vulnerabilities. Users may add, remove, or adjust response considerations based on the specific needs and functions of the infrastructure under review. Based on the assets considered and the geography of the Saint John area, the project working group identified the following infrastructure response considerations to be included in the study: 1. Structural Integrity — climate loading may affect safety, deflection, and design performance. 2. Functionality — climate loading may affect effective short, medium or long-term capacity of the infrastructure as well as component selection during the design process. 3. Operations, Maintenance and Longevity — climate loading may affect occupational safety, access to the worksite and maintenance or replacement cycles. 4. Emergency Response — climate loading may affect procedures and systems to address severe storm events, floods, ices dams and water damage. 5. Insurance and Legal Considerations — climate loading may affect insurance rates, ability to acquire insurance and policy limitations or exclusions. 6. Environmental Effects — climate loading may affect release of toxic substances, degradation of air quality, damage to sensitive ecosystems, physical harm to animals, and potable water contamination. 3.2. Evaluating Risks Risks were quantifying by determining both the probability and severity of climate event impacts to determine which risks are unacceptable. The scoring approach differs slightly from the 3 WIN Risk Assessment August21, 2020 -4- R.V. Anderson Associates Limited Engineer's Canada PIVC protocol in that it utilizes 1 — 5 probability and consequence rating scale (to remain consistent with the City of Saint John corporate risk rating framework) rather than the PIEVC 0 — 7 rating scale. The PIEVC protocol allows the use of alternative probability and consequence scoring methodologies provided it is clearly defined and utilized consistently. The existing definitions and structure outlined in the City's recently developed and implemented Risk Rating Manual were used during this study to maintain consistency. All assets in the City of Saint John are evaluated on a 1 — 25 risk rating matrix, as shown in Table 2. Table 2: Risk Rating Matrix Consequence 1 2 3 4 5 Insignificant Minor Severe Major Catastrophic 1 Improbable 1 2 3 4 5 2 2 4 6 8 10 Unlikely Possible 3 6 9 12 15 0 L a 4 Likely 4 8 12 16 20 5 Highly Probable 5 10 15 20 25 Fr Insignificant Risk Low Risk Moderate Risk High Risk _ Extreme Risk This process evaluates both the probability and consequence of a risk event on 1 — 5 scales and multiplies these two values to obtain an overall risk rating for each climate -infrastructure interaction. Probability The probability of a risk event occurring is directly related to its cause. To standardize the scoring of risk event probabilities, the City established a 1 — 5 probability scale utilizing both qualitatively (e.g. improbable vs. highly probable) and quantitatively (e.g. will occur in next 5 years or has a 20% chance of occurring or being exceeded any year) definitions. Table 3 summarizes these probability scale definitions which were used during his study. IH W91111 Risk Assessment August21, 2020 Consequence -5- R.V. Anderson Associates Limited Table 3: Probability Rating Definitions The consequence of a risk event occurring is directly related to its effect. To standardize the scoring of risk event consequences, the City established a 1 — 5 consequence scale utilizing criteria based on recovery cost, health and safety, loss of service, and environmental impact. Table 4 summarizes these probability rating scale definitions which were used during this study. Table 4: Consequence Rating Definitions Consequence Rating Recovery Cost Health and Safety Loss of Service Environment Small number of Negligible or no 1 Insignificant < $,2000 Negligible or no injury. customers experiencing environmental minor disruption. impact. $2,000 - Small number of Impact reversible 2 Minor $20,000 Minor personal injury. customers experiencing within 3 months. significant disruption. 3 Severe $20,000 - Serious injury with Significant localized service loss over an Impact reversible $100,000 hospitalization. extended period. within 1 year. 4 Major $100,000 - Loss of life. Major localized disruption Impact reversible $1 M over an extended period. with 5 years. 5 Catastrophic > $1 M Multiple loss of life or city- Major long-term city-wide Impact not fully wide epidemic. disruption. reversible. 4. CONCLUSION In summary, during this phase of the pilot study the climate drivers and corresponding climate parameters and the relevant infrastructure response considerations were identified, and the risks ratings for climate -infrastructure interactions were scored for drainage infrastructure for both the baseline and future climate scenarios. 5 ` 9191 Risk Assessment - 6 - R.V. Anderson Associates Limited August21,2020 During the Risk Assessment workshop, RVA worked with the project working group to refine the results using in-house experience. The project working group provided valuable feedback regarding the probability and consequence ratings using their firsthand knowledge as operators and mangers. The finalized baseline and future climate risk assessment results are presented in Appendix A and B, respectively. Following the finalized risk assessment results, discussions regarding potential mitigation opportunities began based on unacceptable risks identified during the evaluation process. Mitigation opportunities will be developed at a conceptual level to address the most severe climate vulnerabilities and will be further discussed during the Risk Mitigation Workshop. 5. SIGNATURE We trust the enclosed documentation is to your satisfaction. Please contact the undersigned at 506-455-2888 if you have any questions. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED Hans r'sz, P.Eng., M.Sc.E., FCSCE Principal Attachments: Appendices — Infrastructure Details C. `[9Z-1 Appendix A Baseline Climate Scenario Risk Assessment PIEVC Worksheet ` IMA LL= �_ _azA -9c5 3� — d4 _— 3p zeta f9- zr _ __ = c � U ��auia�w 1-7 pia a.uadaay ha 6 w3 a� W i�uO Yia�eN\ . ,RlleuaiVuij Gutidlullei n!"iu1S - ¢ 4 � ? > 3N7 — 1 OR - swr= - - Q• - = 1-7 a.uadaay ha 6 w3 - 4 u 3 c ....... a� W i,uO YYia�eN\ . - U z a22Ell m - MA Appendix B Future Climate Scenario Risk Assessment PIEVC Worksheet `sK k / 1112( _ 6 OIL- m _ . > >>> > z z z> z z z z z z z z z z z>>> z z z z z z z z z z z z>> ,e — �s re,namu....,,n3 asuodsay.(a.6-3 Y — ✓o — > > � � 4 � � > > > > 1 P �8 IM 6VIeuo Nunj � � � � m 5 MEN City of Saint John August21, 2020 Appendix B — Technical Memorandum #3 Risk Mitigation Strategies RVA 194497 DRAFT ` 191 �' Saint John Climate Change Vulnerability Assessment SAINT JOHN Risk Mitigation Strategies Prepared for: City of Saint John This Technical Memorandum is protected by copyright and was prepared by R. V. Anderson Associates Limited for the account of the City of Saint John. It shall not be copied without permission. The material in it reflects our best judgment in light of the information available to R. V. Anderson Associates Limited at the time of preparation. Any use which a third party makes of r v a this Technical Memorandum, or any reliance on or decisions to be made based on it, are the responsibility of such third parties. R. V. Anderson Associates Limited accepts no responsibility for damages, if any, suffered by any third party as a result of decisions made or actions based on this Technical Memorandum. RVA 194497 August 21, 2020 ` E1 Climate Change Vulnerability Assessments Risk Mitigation Strategies TABLE OF CONTENTS Page 2 TABLE OF CONTENTS..................................................................................................2 APPENDIX.....................................................................................................................2 1.0 INTRODUCTION................................................................................................. 3 2.0 UNACEPTABLE RISKS —VULNERABILITIES ..................................................3 3.0 METHODOLOGY................................................................................................3 3.1 Identifying Mitigation Strategies................................................................... 3 3.2 Evaluating Mitigation Strategies................................................................... 6 3.2.1 Mitigated Risk Evaluation.............................................................7 3.2.2 Return on Investment(ROI)..........................................................8 4.0 RESULTS..........................................................................................................11 5.0 CONCLUSION AND RECOMMENDATIONS....................................................13 6.0 SIGNATURES...................................................................................................15 APPENDIX Appendix A — Historic Climate Risk Evaluation Appendix B — Future Climate Risk Evaluation Appendix C — Proposed Mitigation Strategies Appendix D — Mitigated Climate Risk Evaluation Appendix E — ROI Examples City of Saint John August21, 2020 RVA 194497 `sk Climate Change Vulnerability Assessments Risk Mitigation Strategies 1.0 INTRODUCTION Page 3 The City of Saint John is currently working on developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City has developed a corporate risk rating framework to evaluate asset risks which has been applied to all municipal assets. The City has retained RVA to expand this framework to include extreme weather event risks affected by climate change by developing a methodology to identify and evaluate climate change vulnerabilities and mitigation strategies. To date, RVA and City staff identified and evaluated climate risks to a pilot group of 10 selected stormwater drainage infrastructure assets. These risks were developed for both current as well as projected future climate conditions during the Risk Evaluation and Mitigation Strategy workshops, and are presented in Appendix A and Appendix B, respectively. This technical memorandum presents methodologies to define climate risks deemed unacceptable (vulnerabilities) to the delivery of municipal drainage services, identify and evaluate the effectiveness of strategies to mitigate these risks and vulnerabilities, and present a summary of the risk mitigation information suitable to support asset renewal and refurbishment decisions. 2.0 UNACEPTABLE RISKS -VULNERABILITIES The risks to drainage infrastructure were evaluated for both current and future climate conditions by identifying and scoring the probability and consequence of 16 different climate events impacting 7 different infrastructure response considerations (i.e. infrastructure responses impacting the delivery of drainage services). Risks (1-25 scale) was defined as the product of the probability score (1-5 scale) and the consequence score (1-5 scale). For the purposes of this pilot study, risk scores above 16 were deemed to represent an unacceptable vulnerability to the delivery of drainage services and require strategies to mitigate these vulnerabilities. METHODOLOGY A brief overview of the methodologies used to identify and evaluate mitigation strategies for stormwater drainage infrastructure is presented below. 3.1 Identifying Mitigation Strategies Mitigation strategies were identified to address the unacceptable climate risks or vulnerabilities to drainage services using engineering experience designing and modifying City of Saint John August21, 2020 RVA 194497 ii§1.1 Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 4 drainage infrastructure as well as City staff experience operating this same infrastructure. All mitigation strategies are identified on an asset -by -asset basis by RVA staff using engineering experience and consultation with City staff. It is important to note a single mitigation strategy may address multiple risk events. At a high-level, there are three (3) categories of mitigation strategies to improve asset resiliency: 1. Capital renewal / betterments 2. Operations / maintenance changes 3. Upstream / downstream changes As mentioned above, mitigation strategies have been developed to address the most severe vulnerabilities identified during the historic and future climate risk evaluations. Mitigation strategies can be used as standalone solutions or in combination with one another to remedy unacceptable risks. Table 1 presents all mitigation strategies compiled by RVA and illustrates the variety of climate events they address. Table 1 is intended to be used as a quick guide to identify appropriate mitigation strategies depending on the climate events and infrastructure types involved. Table 1 — Mitigation Strategy and Climate Event Interaction Matrix City of Saint John RVA 194497 August21, 2020 117 Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 5 Climate Events Mitigation Strategies Ragged Point Road .9 Increased frequency of maintenance and cleaning Improved access V Additional pipe barrel VO, V Embankment improvements V V Installation of trash racks -/ �/ i V Inlet Modifications d d d V V V V V V J Replace and upsize existing culvert V V V V Outfalls Market Place V V V Install backflow prevention valve Glenwood / Burnside Outfall Increase frequency of maintenance and cleaning V V V Improve access V V Install backflow prevention valves V V V Outfall modifications i Replace and upsize existing outfalls V V V V SWM Ponds Boarshead Road Pond Modify outlet structure V V Increased frequency of maintenance and cleaning V V Increase storage capacity V V Sherbrooke Sand Cove Increased storage capacity 7r V V Increase frequency of maintenance and cleaning City of Saint John August21, 2020 RVA 194497 `§F:3 Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 6 Climate Events Mitigation Strategies Open Channels .9 Major's Brook Vegetation Control Hydraulic BottlenecksI Development/Flood Plain Control Policy modifications J Caledonia Brook Vegetation Control Hydraulic Bottlenecks Development/Flood Plain Control Storm Sewer System McAllister Drive Storm System Installation of inlet control devices (ICD) Increase frequency of maintenance and cleaning Hydraulic minor system balancing Policy modifications Bayside Drive Storm System Installation of inlet control devices (ICD) Increase frequency of maintenance and cleaning Hydraulic minor system balancing 3.2 Evaluating Mitigation Strategies Two methods were used to assess and prioritize potential mitigation strategies: 1. Mitigated Risk— this method evaluates the risks avoided by the various mitigation strategies. 2. Return on Investment (ROI) —this method estimates the total damages avoided by the various mitigation strategies over the life of an asset and compares this total to the cost of implementing the various strategies. The following sections describe both evaluation methodologies. City of Saint John August21, 2020 RVA 194497 `§�'1 Climate Change Vulnerability Assessments Risk Mitigation Strategies 3.2.1 Mitigated Risk Evaluation Page 7 The climate -based risks (i.e. non condition -based risks) to assets were previously scored by multiplying the probability of a given climate event impacting infrastructure response considerations with the severity of this potential impact. These risks were calculated for both the current climate conditions (using historic climate loads) as well as future climate conditions (using predicted climate change loads), and are summarized in Appendix A and B, respectively. The implementation of mitigation strategies reduces the probability of a climate event and/or severity of the impact of this climate event on infrastructure responses. Adjusting the probability and/or severity of the future climate risks to reflect the effects of implementing the mitigation strategies will provide a new risk matrix showing residual risks. Figure 1 illustrates how historic, future, and mitigated risk ratings are determined by estimating the probability and consequence ratings for each climate -infrastructure interaction. Figure 1 - Sample of Risk Evaluation Infrastructure Response Historic Climate 3. Multi -Day Rainfall Future Climate Mitigated Climate Considerations 66h6l ies of Threshold m 2 to � J N �� 1-hr, 100-year return t-hr, 104-year return infrastructure Components a to 1-hr, 100-year return period period period = 50,2 ± 10.2 mm/hr (4 - = 50.2 ± 10.2 mm/hr (4 - v `a = 50.2 ± 10.2 mm/hr 5 times more frequent by 5 times more frequent by m 2090 - 2099) 2090 - 2099) 4 W 21 CO C Sf] li_ W !11 i]J Relevant Responses I YIN P S R YIN P 5 R YPN P S R Culverts Brothers Come ,/ Y 4 2 S Y 5 2 10 Y 3 2 6 (WWhi-STM-36803) (W WIC-STNi-36804) VY 4 3 12 Y 5 3 1h Y 3 3 9 ✓ Y 3 4 12 Y 4 4 16 Y 2 4 8 Mitigation Strategy: Y 2 2 4. Y 3 2 6 Y 3 2 6 Increased frequency of maintenance and cleaning. ./ Y 1 3 3 Y 3 3 9 Y 2 3 6 V Y 3 3 9 Y 4 3 12 Y 2 3 6 The mitigated risks, calculated as the difference between the future risks and the residual risks after implementing a mitigation strategy (as shown in the equation and Figure 2 below), are used to determine the effectiveness of the mitigation strategies. City of Saint John August21, 2020 RMitigated — RFuture Climate RResidual RVA 194497 ` el Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 8 Figure 2 - Determining Mitigated Risk 25 25 Mitigated Risk The mitigated risk methodology adheres to the philosophy of the PIEVC protocol in using risk as a unit of measure and builds on the framework established in the City's Risk Rating Manual by estimating the residual risk after implementing a risk mitigation strategy. 3.2.2 Return on Investment (ROI) The Return on Investment (ROI) methodology evaluates each mitigation strategy's effectiveness by comparing avoided losses from climate events to the costs of mitigation measures (i.e. how many dollars of losses are avoided over the life of an asset after implementing a mitigation project for each dollar spent on the mitigation project). Two methods are identified to calculate the ROI of each mitigation strategy: 1. Detailed Analysis — compares calculated actual losses from climate events to the costs of mitigation strategies. 2. Proxy Analysis — compares estimated losses from climate events using the probability and consequence ratings presented in the City's Risk Rating Manual to the costs of mitigation strategies. Both methods calculate Return on Investment (ROI) as a ratio of the losses avoided over the project cost; however, they differ in their approach to estimating the losses avoided. R07 = Losses Avoided ($) Project Cost ($) The detailed method is more accurate but also more onerous, while the proxy method is less accurate for also less onerous. The following section describes the two methodologies in detail, while example calculations for the Detailed and Proxy analyses are presented in Appendix E. City of Saint John August21, 2020 RVA 194497 121 Climate Change Vulnerability Assessments Risk Mitigation Strategies 3.2.2.1 Detailed Analysis Methodology Page 9 The detailed analysis method utilizes a direct approach to estimate the losses avoided using localized data and engineering assumptions. To quantify the losses avoided by implementing a potential mitigation strategy the costs associated with physical damage, loss of function and emergency management must be quantified. The following table presents the three loss categories and subsequent loss types. Table 2 - Sample List of Loss Categories and Types (FEMA, 2007) Physical Damage Loss of Function Emergency Management Structures Contents Roads and Bridges Infrastructure Landscaping Environmental Impacts Vehicles/Equipment Displacement Expense Loss of Rental/Business Income Lost Wages Loss of Public Services Economic Impact of Utility Loss Economic Impact of Road Closure Debris Cleanup Governmental Expense The first step in quantifying physical damages is to determine the number and type of assets (private and public buildings, structures, and infrastructure) affected by the impacts of a climate event. In the case of drainage infrastructure, the impacts of climate events are floods. The extent of flood events as well as the number and types of affected assets can be estimated using inundation mapping, geographic information systems (GIS) and land - use mapping. After quantifying the number and type of affected assets, the physical damage costs can be estimated using actual damages (repair costs) or structure replacement values. Ideally, actual damage costs should be used to estimate physical damages. Examples of actual damage data sources could be historical flood information, insurance claims or construction valuation guides (IRS Means or Marshall & Swift). Where actual damage costs are not available, structure replacement values can be used in combination with depth -damage curves available from the Insurance Bureau of Canada to estimate the extent of the City of Saint John August21, 2020 RVA 194497 `A Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 10 damage costs. In the example presented in Appendix E, flood damages were assumed at $43,000 per household. Loss of function costs are indirect damages incurred due to loss of primary assets (i.e. businesses are closed due to loss of power or access during a flood event). They vary depending on the type, magnitude, duration, and damage caused by a climate event. Loss of function cost are correlated to direct damage costs (i.e. the duration and severity of a flood event affects both the magnitude of direct costs and indirect costs) and we have used approximately 40% of the physical damages for the purposes of this study based on experience and past flood information. Where climate events of similar extent and severity occur, historical information can be used as an alternative approach (i.e. the 2018 and 2019 flood events in greater Saint John). Emergency management costs are incurred by municipalities or governments during climate event emergencies and include costs associated with debris cleanup, Emergency Measures Operations, extra policing and staff overtime. Where historical flood information relating to emergency management cost are available, they should be used. Alternatively, emergency management costs should be based on the extent of physical damages and the effort required by a municipality to maintain critical services during and following a climate event. For the example presented in Appendix E, emergency management costs were assumed to be $2,000,000 (approximately 10% of the physical damage estimate) based on data provided by the municipality from past flood events. 3.2.2.2 Proxy Analysis Methodology The Proxy analysis method is simpler than the detailed analysis method and relies on probability and consequence ratings from the future climate and mitigated risk evaluations to estimate losses avoided in monetary terms. Probability ratings are used as a proxy for the expected number of climate event occurrences over the asset's life, and consequence ratings are used as a proxy for the total cost of damages incurred due to each event's occurrence. The losses avoided are estimated by calculating the difference between expected costs over the asset's life with and without the mitigation strategy. The method builds on the City of Saint John's Risk Rating Manual by using the thresholds established for the various probability and consequence ratings, shown in Table 3. City of Saint John RVA 194497 August21, 2020 123 Climate Change Vulnerability Assessments Risk Mitigation Strategies Table 3 - Probability and Consequence Rating Proxies Page 11 Probability 1 — Improbable 100 1 — Insignificant $1,000 2 — Unlikely 20 2 — Minor $10,000 3 — Possible 10 3 — Severe $50,000 4 — Likely 5 4 — Major $500,000 5 — Highly Probable 2 5 — Catastrophic $2,000,000 The expected costs over the asset's life are calculated for the mitigated and future climate scenarios using the equations below. An example calculation for an asset with a 60-year service life is shown in Table 4. # of Expected Events = Asset Service Life Event Return Period Expected Costs = # of Expected Events * Cost per Event Table 4 - Expected Cost Calculation Sample Probability Rating 4 2 Return Period 5 20 # of Expected Events' 12 3 Consequence Rating 3 3 Cost per Event $50, 000 $50, 000 Expected Costs $600,000 $150,000 1: Assuming a 60-year life Expected cost calculations are carried out for both the mitigated risk and future climate (unmitigated) risk scenarios. The difference between the two is assumed equal to the losses avoided by implementing a mitigation strategy and improving the assets resilience towards climate change. (Future Climate (Unmitigated) \ _ (Expected Mitigated Losses Avoided =Expected Cost l Cost) 4.0 RESULTS This section presents a summary of the mitigation strategies identified and their effectiveness using the mitigated risk and return on investment, by proxy analysis. Results are summarized in Table 5, where ROI is represented as the ratio of losses avoided over City of Saint John August21, 2020 RVA 194497 M111 Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 12 the total project cost and Mitigated Risk is the total cumulative Mitigated Risk for each infrastructure response consideration addressed by the mitigation strategy. Table 5 - Mitigation Strategy Effectiveness Mitigation Strategy Mitigation Strategy• Useful Life Cost ROI s FZisk Culverts Brother's Cove Increased frequency of maintenance and cleaning. 1 year $3,000 /year 107 68 Improved access. 80 years $10,000 1366 56 Additional pipe barrel. 80 years $262,000 276 108 Embankment improvements. 80 years $55,000 55 25 Installation of trash racks. 40 years $15,000 732 38 Ragged Point Road Increased frequency of maintenance and cleaning. 1 year $3,000 /year 253 93 Improved access. 80 years $10,000 4339 69 Additional pipe barrel. 80 years $262,000 545 167 Embankment improvements. 80 years $55,000 107 30 Installation of trash racks. 40 years $15,000 2174 65 Replace and upsize existing culvert. 80 years $425,000 364 243 Inlet Modifications. 80 years $50,000 2856 172 Outfalls Market Place Install backflow prevention valve. 20 years $40,000 1013 42 Glenwood / Burnside Outfall Increase frequency of maintenance and cleaning. 1 year $3,000 133 28 Improved access. 80 years $12,000 2650 27 Install backflow prevention valves. 20 years $40,000 75 17 Outfall modifications. 80 years $20,000 720 10 Replace and upsize existing outfalls. 80 years $305,000 171 69 SWM Ponds Boarshead Road Pond Modify outlet structure. 80 years $15,000 234 15 Increased frequency of maintenance and cleaning. 1 year $3,000 /year 15 15 Increase storage capacity. 80 years $100,000 29 36 Sherbrooke Sand Cove Increased storage capacity. 80 years $275,000 185 70 Increase frequency of maintenance and cleaning. 1 year $2,600 /year 14 15 City of Saint John August21, 2020 RVA 194497 `P491 Climate Change Vulnerability Assessments Risk Mitigation Strategies Page 13 Strategy MitigationMitigation Useful Life Cost ROI .. . Risk Open Channels Major's Brook Vegetation Control. 5 years $5,000 125 18 Hydraulic Bottlenecks. 80 years $150,000 5 15 Development/Flood Plain Control. 80 years $10,000 814 20 Policy modifications. 80 years None Inf 4 Caledonia Brook Vegetation Control. 5 years $5,000 125 18 Hydraulic Bottlenecks. 80 years $150,000 5 15 Development/Flood Plain Control. 80 years $10,000 767 15 Storm Sewer System McAllister Drive Storm System Installation of inlet control devices (ICD). 20 years $700 / unit 288 63 Increased frequency of maintenance and cleaning. 1 year $26,000 /year 27 62 Hydraulic minor system balancing. 80 years $25,000 1878 79 Policy modifications. 80 years None Inf 46 Bayside Drive Storm System Installation of inlet control devices (ICD). 20 years $700 / unit 421 75 Increased frequency of maintenance and cleaning. 1 year $26,000 /year 27 56 Hydraulic minor system balancing. 80 years $25,000 2403 91 5.0 CONCLUSION AND RECOMMENDATIONS In summary, RVA identified and evaluated potential mitigation projects which address the most severe climate vulnerabilities using both methodologies described above: 1. Mitigated Risk Evaluation 2. Return on Investment (ROI) Analysis The Mitigated Risk evaluation was found to be effective in identifying which climate event interactions were improved by a mitigation project versus those which saw no improvement. Mitigated Risk relies heavily on the user's capability to reasonably estimate the benefits gained by implementing a mitigation project and how it will affect the probability and consequence of climate event interactions. Therefore, it is subjective and should ideally be carried out by individuals with firsthand knowledge of the asset and the mitigation project. The Mitigated Risk Methodology is a simple and effective exercise to evaluate and prioritize potential mitigation options and is a natural next step in the PIEVC protocol by building on the historic and future climate risk evaluations. As mentioned above, the Return on Investment (ROI) methodology takes a more traditional approach in evaluating each mitigation strategy's effectiveness by estimating the losses City of Saint John August21, 2020 RVA 194497 W-1 Climate Change Vulnerability Assessments Page 14 Risk Mitigation Strategies avoided from climate events due to each mitigation project. Two methods were described in detail in Section 2.2.2: 1. Detailed Analysis 2. Proxy Analysis The Detailed Analysis is a hands-on approach which utilizes localized data and engineering assumptions to quantify physical damages, loss of function and emergency management costs. It proved to be very labour intensive, but results are much more reliable compared to the Proxy Analysis. Ideally, the Detailed Analysis would be applied in all ROI calculations; however, the level of effort required is to high due to the background research and data collection needed to estimate the losses avoided. The Proxy Analysis was developed by RVA as a high-level screening tool to evaluate and prioritize potential mitigation options. Where the Detailed Analysis uses localized data and engineering assumptions to quantify losses avoided, the Proxy Analysis leverages the probability and consequence rating results from the Mitigated Risk Evaluation to estimate losses avoided. The Analysis by Proxy was a very quick and efficient method to calculate ROI; however, the results are less reliable when compared the Detailed Analysis. To increase the confidence of the Proxy Analysis approach, consideration should be given to re -visit the Risk Rating Manual and re-evaluate the probability and consequence rating proxies (Presented in Table 3). In conclusion, we recommend the City use the ROI Analysis by Proxy in combination with the Mitigated Risk Evaluation to further support decision making and long-term strategic planning to address climate change vulnerabilities. Once developed and implemented, the Proxy Analysis provides a quick, high level estimate of losses avoided. It is simple to maintain and can be easily adjusted to accommodate various asset types and mitigation strategies. Where further accuracy and resolution is required, the City should use the Detailed ROI Analysis approach. In closing, the enclosed documentation presents several tools which should be used to properly identify, evaluate, and prioritize mitigation strategies. By implementing multiple approaches to select mitigation strategies, decision makers can ensure solutions are both cost-effective and address as many climate change vulnerabilities as possible. City of Saint John RVA 194497 August21, 2020 127 Climate Change Vulnerability Assessments Page 15 Risk Mitigation Strategies 6.0 SIGNATURES We trust the enclosed documentation is to your satisfaction. Please contact the undersigned at 506-455-2888 if you have any questions. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED H isz, P.Eng., M.Sc.E., FCSCE Principal City of Saint John August 21, 2020 RVA 194497 ` -13 Appendix A — Historic Climate Risk Evaluation LL= �_ _azA -9c5 3� — d4 _— 3p zeta f9- zr _ __ = c � U ��auia�w 1-7 pia a.uadaay ha 6 w3 a� W i�uO Yia�eN\ . ,RlleuaiVuij Gutidlullei n!"iu1S - ¢ 4 � ? > 3N7 — IFit - swr= - - Q• - = 1-7 a.uadaay ha 6 w3 - 4 u 3 c ....... a� W i,uO YYia�eN\ . - U z a22Ell m - IFIN Appendix B — Future Climate Risk Evaluation `9% k 133 _ 6 OIL- m _ . > >>> > z z z> z z z z z z z z z z z>>> z z z z z z z z z z z z>> ,e — �s re,namu....,,n3 asuodsay.(a.6-3 Y — ✓o — > > � � 4 � � > > > > 1 P �8 IM 6VIeuo Nunj � � � � m 5 I!K'! Appendix C — Proposed Mitigation Strategies Culverts Brother's Cove The Brother's Cove culverts consist of twin 1800 mm culverts with cylinder inlets. They are located along the Saint John River on Kennebecasis Drive, Millidgeville. The following table presents existing infrastructure details of the Brother's Cove Culverts: :0 :0- 1800 mm w/ 1800 mm w/ Diameter 2400 mm inlet 2400 mm inlet Length 27.5 m 27.5 m Material Concrete Concrete Date of Installation 2011 2011 Condition 1 1 Consequence 4 4 Tidal? Yes Yes The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities 1 Increased Additional 2-3 site visits per year to perform required $3,000 frequency of maintenance and routine cleaning. The increased frequency of maintenance and maintenance and cleaning will reduce the risk of inlet cleaning blockages causing backwater effects upstream and slow the deterioration of the culverts through regular maintenance. 2 Improved access Construction of a gravel access road providing access to the $10,000 pipe inlet to facilitate regular maintenance and cleaning. 3 Additional pipe Installation of an additional pipe barrel to increase the $262,000 barrel stormwater conveyance capacity for the entire structure. Additional pipe barrel would consist of an 1800 mm concrete culvert with 2400 mm cylinder inlets and cast -in -place headwalls at both pipe ends. 4 Embankment Modify the existing embankment to improve the structures $55,000 improvements resilience to stormwater overtopping the culverts. Improvements would consist of reinforcing the embankment using riprap and/or asphalt. 5 Installation of Installation of trash racks at culvert inlets to collect debris and $15,000 trash racks improve regular maintenance and cleaning processes. 1191.1 Ragged Point Road The Ragged Point Road culverts consist of two concrete culverts. They are located along the Saint John River on Ragged Point Road, Millidgeville. The following table presents existing infrastructure details of the Brother's Cove Culverts: Diameter 1100 mm 2000 x 1500 mm Length 16 m 16 m Material Concrete Concrete Date of Installation 1950s 1950s Condition 5 5 Consequence 3 3 Tidal? Yes Yes The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: 1 Increased Additional 2-3 site visits per year to perform required $3,000 frequency of maintenance and routine cleaning. The increased frequency of maintenance and maintenance and cleaning will reduce the risk of inlet cleaning blockages causing backwater effects upstream and slow the deterioration of the culverts through regular maintenance. 2 Improved access Construction of a gravel access road providing access to the $10,000 pipe inlet to facilitate regular maintenance and cleaning. 3 Additional pipe Installation of an additional pipe barrel to increase the $262,000 barrel stormwater conveyance capacity for the entire structure. Additional pipe barrel would consist of an 1800 mm concrete culvert with 2400 mm cylinder inlet and cast -in -place headwalls at both pipe ends. 4 Embankment Modify the existing embankment to improve the structures $55,000 improvements resilience to stormwater overtopping the culverts. Improvements would consist of reinforcing the embankment using riprap and/or asphalt. 5 Installation of Installation of trash racks at culvert inlets to collect debris and $15,000 trash racks improve regular maintenance and cleaning processes. 6 Replace and Complete replacement of the existing culverts with two 1800 $425,000 upsize existing mm concrete culverts with 2400 mm cylinder inlets and culvert concrete cast -in -place headwalls. fi19YA Stormwater Outfalls Market Place The Market Place outfall consists of a circular 2100 mm corrugated steel pipe (CSP) lined using cast -in -place plastic pipe (CIPP). The outfall is located in the City's West End at Rodney Terminal and discharges directly into the Saint John Harbour. The following table presents existing infrastructure details of the Market Place Outfall: �- Diameter 2100 mm Length 79.9 m Material CSP Date of Installation 1970s Condition 5 Consequence 4 Tidal? Yes The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: Install backflow Installation of a 2100 mm Dynamic stainless -steel Model 40 $40,000 prevention valve Series C flap -gate to minimize storm system surcharging during storm surges and eventual sea -level rise. 1Ec1:3 Glenwood / Burnside Outfall The Glenwood/Burnside location consists of three stormwater outfalls of varying lengths and diameters. The outfalls are located in the residential neighbourhood of Quinton Heights in the City's West End. The following table presents existing infrastructure details of the Glenwood/Burnside Outfalls: Details 0: .0 Diameter 525 mm 750 mm 900 mm Length 30.1 m 14.7 m 9.0 m Material PVC Concrete Concrete Date of Installation 1987 2006 2006 Condition 2 1 2 Consequence 3 4 4 Tidal? No No No The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: 1 Increase Additional 2-3 site visits per year to perform required $3,000 frequency of maintenance and routine cleaning. The increased frequency of maintenance and maintenance and cleaning will reduce the risk of inlet cleaning blockages causing backwater effects upstream and slow the deterioration of the outfalls through regular maintenance. 2 Improve access Construction of a gravel access road providing access to the $12,000 pipe inlet to facilitate regular maintenance and cleaning. 3 Install backflow Installation of three (525 mm, 750 mm and 900 mm) neoprene $40,000 prevention valves Tideflex backflow prevention valves in the nearest upstream manholes to minimize storm system surcharging during extreme rainfall events. 4 Outfall Modify existing outlet channel to include a plunge pool using a $20,000 modifications riprap weir to reduce ice and debris damage to the pipe outlet. 5 Replace and Complete replacement of existing outfalls consisting of $305,000 upsize existing excavation, cast -in -place outlet headwalls, riprap outfalls embankments and site restoration. Assets WWN-STM-08453 and WWN-STM-11559 will be upsized to 900 mm concrete pipes and WWN-STM-11560 will be upsized to a 1200 mm concrete pipe. Stormwater Management Ponds Boarshead Road Pond Located at the corner of Boarshead Road and Cambridge Drive in Millidgeville, Saint John is an overland stormwater management pond approximately 320 m long, 80 m wide and 6 m deep. The outlet structure consists of a R25 riprap weir and 590 mm orifice grate which discharges into a 750 mm outlet pipe. The following table presents existing infrastructure details of the Boarshead Road SWM Pond: n Dimensions 340 x 80 x 3 m Typical Volume —5,400 m3 Max Volume —136,000 m3 Freeboard 2 m Date of Installation 2015 Condition 2 Consequence 4 The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: Modify outlet Modification of the existing outlet structure to raise or lower the $15,000 structure minimum channel depth and reduce the risk of debris accumulation. 2 Increased Additional 2-3 site visits per year to perform required $3,000 frequency of maintenance and routine cleaning. The increased frequency of maintenance and maintenance and cleaning will reduce the risk of outlet cleaning blockages and debris accumulation within the pond causing backwater effects upstream. 3 Increase storage Excavation of the bottom of the existing pond and construction $100,000 capacity of an earthen berm along the perimeter of the top of the pond to increase the stormwater storage capacity. M11191 Sherbrooke Sand Cove Located at the corner of Sherbrooke Street and Sand Cove Road in the City's West End is a below ground stormwater management chamber consisting of MC-3500 HDPE StormTECH chambers and end caps with an isolator row to facilitate regular inspection and maintenance. The following table presents existing infrastructure details of the Sherbrooke Sand Cove: Dimensions 54 m x 25 m Volume 1300 m3 Date of Installation 2015 Condition 2 Consequence 4 The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: 1 Increased Installation of three MC-3500 StormTECH chambers as well storage capacity as required imported fill, excavation and site restoration. 2 Increase Annual cleaning of isolator row using an industrial jet/vac frequency of truck. maintenance and cleaning $275,000 $2,600 / day M11 Open Channels Major's Brook Major's Brook is a watercourse located in East Saint John. The area of focus for purposes of this study is the portion of Major's Brook from McAllister Drive to Marsh Creek, approximately 1.4 km. The following table presents existing infrastructure details of the Major's Brook: Length 1.4 km Width 9 - 11 m Channel Slope -0.25 % Flow Rate -19 m3/s Replacement Cost $1,930,000 Consequence 5 The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: 1 Vegetation Control Addition of one site visit per year focused on trimming and $5,000 removing overgrown or deceased vegetation to reduce potential debris accumulation in the watercourse. 2 Hydraulic Heavy construction to modify the existing channel where $100,000 - Bottlenecks flows are restricted and increase the risk of erosion and bank $200,000 instability. 3 Development/Flood Implementation of policy or zoning changes to restrict $10,000 Plain Control development in flood plains. 4 Policy In response to the City's concerns related to the debris modifications accumulation due to upstream industrial operations, it is recommended policy considerations be considered to limit the amount of debris which can be introduced into the minor system and to recapture some of the cost related to dredging or hydrovac cleaning when obstructions occur. None M11% Caledonia Brook Caledonia Brook is a watercourse located in Millidgeville, Saint John. The area of focus of is approximately 2 km long and conveys flows through a series of culverts, storm sewers, Boashead Road SWM pond and discharges into the Saint John River via the Ragged Point Road Culverts. The following table presents existing infrastructure details of the Caledonia Brook: Length 2.0 km Width 4 — 5 m Channel Slope —0.52 % Flow Rate —4 m3/s Replacement Cost $505,000 Consequence 4 The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: 1 Vegetation Control Addition of one site visit per year focused on trimming and removing overgrown or deceased vegetation to reduce potential debris accumulation in the watercourse. 2 Hydraulic Heavy construction to modify the existing channel where Bottlenecks flows are restricted and increase the risk of erosion and bank instability. 3 Development/Flood Implementation of policy or zoning changes to restrict Plain Control development in flood plains. $5,000 $100,000 - $200,000 $10,000 Storm Sewers and Catch Basins McAllister Drive Storm System The McAllister Drive storm system evaluated during this study is located between the intersection of McAllister Drive and Westmorland Road to 329 Westmorland Road. Development directly above the area of interest consist largely of commercial units. A residential community can be found directly upstream of the McAllister Drive system. The following table presents existing infrastructure details of the McAllister Drive Storm System: # of MHs & CBs 80 # Pipe Segments 119 Avg. Pipe Install Date 1996 Avg. Pipe Condition 2.6 Avg. Pipe Consequence 2.2 Avg. Pipe Replacement Cost $27,500 Avg. MH & CB Replacement Cost $3,800 The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: Installation of Strategic placement of ICDs in manholes and catch basins to $700 / unit inlet control better manage stormwater during peak flows (Prices of ICDs devices (ICD) vary depending on size, material and ICD style) 2 Increase Regular maintenance and cleaning via an industrial hydrovac $2,600 / day frequency of truck to clear catch basin sumps, jet and vacuum sewer lines maintenance and or to de-ice catch basin grates. The increased frequency of the cleaning above items will reduce the risk of system surcharging due to debris buildup and decrease the potential of overland flooding due to ice -covered catch basins. 3 Hydraulic minor Hydraulic modelling of catch basins and storm sewers to $25,000 system balancing improve system balancing. 4 Policy In response to the City's concerns related to the debris None modifications accumulation due to upstream industrial operations, it is recommended policy considerations be considered to limit the amount of debris which can be introduced into the minor system and to recapture some of the cost related to dredging or hydrovac cleaning when obstructions occur. MIE11 Bayside Drive Storm System The Bayside Drive storm system evaluated during this study is located between the intersection of Bayside Drive and Edith Avenue to 40 Bayside Drive where the system outfall can be found. Development directly above the area of interest consist of industrial and residential development. The following table presents existing infrastructure details of the Bayside Drive storm system: # of MHs & CBs 24 # Pipe Segments 39 Avg. Pipe Install Date 1987 Avg. Pipe Condition 1.7 Avg. Pipe Consequence 2.6 Avg. Pipe Replacement Cost $34,500 Avg. MH & CB Replacement Cost $4,000 The following mitigation strategies have been identified by RVA as opportunities to improve resiliency towards climate change vulnerabilities: 1 Catch basin inlet control Strategic placement of ICDs in manholes and catch $700 / unit devices (ICD) basins to better manage stormwater during peak flows (Prices of ICDs vary depending on size, material and ICD style) 2 Increase frequency of Regular maintenance and cleaning via an industrial $2,600 / maintenance and hydrovac truck to clear catch basin sumps, jet and day cleaning vacuum sewer lines or to de-ice catch basin grates. The increased frequency of the above items will reduce the risk of system surcharging due to debris buildup and decrease the potential of overland flooding due to ice -covered catch basins. 3 Hydraulic minor system Hydraulic modelling of catch basins and storm sewers $25,000 balancing to improve system balancing. `[le Appendix D — Mitigated Climate Risk Evaluation ............... ............................. ........................ .. ...... ......... � `\\\\\\\\\\\\\\\\\� H (\ \ . . . . . . . . . . . . . . . ......... .................. --------------------------- (/ \\\\\\\\\\\\\\\\ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........ p p MINA JUL! . . ........... .................. .. .. ....... -------------------- ........... ...... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - - - - - - Z M111-13 , / / 6 \ \\\ d m m \ \ \� \ . . . . . . . . . . . . . E E E E i Plel N - - - -- - - - - - - - - - - - - - . . . . . . . . . . . . „N�. � zzaz zazzazz azzazza zza aaz aaza azaazaaza azaazaazaa zaa za azaazaaza az i• 151 Y YS ad I.IJI JJJ 3v ^® i. s s i s s.. ............ i i s s i s s s s i ss>>ssss>>====rr==ss r zzzz zzzzzzz zzzzzzz zzz zzzzzzzzzzz z z z z z z z z z z z zzaa zzz za azzzzaazz zz -------------------------- . .......... ......... . 152 Appendix E — ROI Examples Detailed Analysis Sample Calculation In 2019, the City of Fredericton submitted a Disaster Mitigation and Adaptation Fund (DMAF) application to the Federal Government to address flood vulnerabilities that have persisted within the City for years. Mitigation projects consisted of the construction of earthen flood berms or structural flood barriers to protect infrastructure and maintain key transportation routes during flood events. Mitigation project costs were estimated at approximately $27,000,000 with over 20 projects being included in the application. As an ROI analysis is a requirement for DMAF funding, a Detailed Analysis approach was undertaken. To estimate the physical damage costs incurred by flood events, City of Fredericton flood mapping was used to quantify the number of buildings protected by each mitigation project. Once the number of buildings affected by flooding events was known, RVA consulted with the City and researched available insurance information from historical flood events to estimate the physical damage costs. From RVA's research, it was found the average cost of flood affected buildings was approximately $43,000. Combining this with the number of buildings protected by each mitigation project, RVA estimated the physical damages avoided from the flood resiliency projects to be approximately $21,930,000. Project Cost $27,000,000 Losses Avoided $32,930,000 Event Return Period 20 years Avg. Annual Losses Avoided $1,646,500 Mitigation Project Service Life 60 years Cumulative Damages $98,790,000 Estimates for loss of function and emergency response were provided by the City of Fredericton and totaled $9,000,000 and $2,000,000, respectively. Total losses avoided per flood event were estimated to be $32,930,000. This total was averaged by the return period of the flood events (20 years) and extrapolated over the mitigation projects service life (60 years). The cumulative damages avoided for the mitigation projects was estimated to be $98,790,000 yielding an ROI of 366%. (a) Losses Avoided ($) _ $98,790,000 0 RDI /a = project Cost ($) $27,000,000 366 /a W1511 Proxy Analysis Sample Calculation The sample calculation below is an example taken from the Ragged Point Road Culverts where a proposed mitigation option is a complete replacement and upsizing of the existing twin culverts. The estimated cost to replace and upsize the existing culverts is $425,000 with an expected service life of 80 years. Mitigation Strategy Replace and up5¢e Project Cost S425 000 EVENT!INTERAC TION Aeavy Ram 1 Structural Reavy Ram I Functionality -leavy Ram f Insurance & Legal Aulti-day I Structural 'Aft -day I Functionality 'Aulti-day ! Insurance & Legal Aultr-day ! O&M Huth day ! Emergency Response Vuttrday Environmental ✓Venter Rain,' Structurai Ninier Ram I Functionality Minter Rain I Insurance & Legal Rain on Freezing Rant Structural Ram on Freezing Rant Functionality Rain on Freezing Ran ! Emergency Response Ram on Freezing Ran ! Insurance & legal Ram on Frost / Structural Rain on Frost / Functiorlaldy Ram on Frost / Insurance & Legal Nildiand Fire / Structural Wildiand Fire / Functionality SLR i Structural SLR l Functionality SLR! O&M SLR & Storm Surge; Structural SLR & Storm Surge % FunctrnaIAy SLR & Storm Surge O&IA Hurricanes / Structural Hurricanes / Functionality Hurricanes f 0&I.1 Hurricanes Insurance & Legal Hurricanes I Fnvironmental Probability / Likelihood FUTURE Consequence MITIGATED 1 Severft FUTURE MITIGATED LOSSES FUTURE MITIGATED 9 Events 0 Events Cost per Cost per Expected Expected AVOIDED Expected Expected Event Event Cost Cost 4000 4000 S50,000 S1.000 S2,000000 S40.000 S1.960,000 4000 4000 S500.000 S1000 $20,000.000 S40000 S19.960.000 800 800 S50,000 S1.000 S400 000 S8 000 S392,000 4000 4000 $50 000 S1,000 S2,000 000 $40 000 S1 960 000 4000 4000 S500 000 S 1 000 S20 000 000 S40 000 S 19 960 000 080 080 S50,000 S10 000 $40 000 S8.000 S32.000 1600 1600 S500,000 S10.000 S8.000 000 S160.000 S7 840.000 800 800 S500.000 $1.000 S4 000 000 S8.000 S3 992.000 1600 1600 S50.000 Si 000 S8W 000 S16,000 $784.000 1600 1600 S10,000 $1.000 S160000 S16000 $144,000 4000 4000 S500 000 S 1.000 S20 000 000 S40, 000 S 19 960.000 800 800 S101000 S1,000 S80000 S8,000 S72,000 1600 1600 510,000 S 1 000 S 160 000 S 16.000 S144,000 800 800 S500,000 S1.000 S4 000 000 S8 000 S3 992,000 1600 1600 S50.000 S10,000 $800 000 $160.000 S640.000 800 800 $50,000 $1 000 S400 000 $8,000 S392.000 080 080 $10,000 S1.000 $8000 S800 S7.200 080 080 $50,000 $1.000 S40 000 S800 S39,200 080 080 $50,000 S1.000 S40000 S800 S39,200 1600 1600 S 10.000 S I.000 S 160 000 S 16.000 S 144.000 1600 1600 S50.000 S1,000 S800000 $16,000 S784,000 4000 4000 $50,000 S1,000 S2.000000 S40,000 S1.960,000 4000 4000 S500 000 S1,000 S20.000 000 S40.000 S119950,000 4000 4000 S50 000 510.000 $2,000 000 $400.000 s 1.600.000 4000 4000 S50000 $1,000 $2,000.000 $40.000 $1960.000 4000 4000 $500 000 S1,000 $20.000 000 S40 000 S19 960,000 4000 4000 S50.000 S 10,000 S2 000 000 S400 000 51 6W 000 4000 4000 S50,000 S1,000 S2.000000 $40,000 S1960,000 4000 4000 S5W.000 S1,000 S20 000 000 S40.000 S19960.000 4000 4000 S50 000 S10.000 S2 000 000 S400 000 St 600 000 16 00 1600 S50 000 51,000 $800.000 S16 000 5784,000 800 goo S50 000 S10 000 S400 000 s80 000 S320 000 739.20 739.20 $157.088.000 S2.186.400 $154.901.600 ROI ul4 47 Using the probability and consequence ratings from the Mitigated Risk Evaluation, the expected number of events over the assets service life and expected cost for each of those events is estimated using the following formula and proxy ratings established in Table 3. # of Expected Events = Asset Service Life Event Return Period It is important to note, each climate event interaction which saw a decrease in either probability or consequence during the Mitigated Risk Evaluation is included in this exercise. Those climate event interactions which were unchanged by the Mitigated Risk Evaluation were excluded as the future and mitigated expected cost would be the same. The total expected costs of both future and mitigated scenarios are the product of the number of expected events and the cost per event taken from Table 3. Once the future (unmitigated) total expected cost and mitigated total expected cost are calculated the losses avoided represent the difference in each sum. Expected Costs = # of Expected Events * Cost per Event For the below example, the losses by replacing and upsizing the existing culverts were estimated to be approximately $155 Million over the assets service life yielding an ROI of 365:1. Losses Avoided ($) = $157,088,000 — $2,168,400 = $154,901,600 ROI = $154,901,600 _ 364.47 $425,000 `PV WIN 4 Saint John Climate Change Vulnerability Assessments Phase 2 BEST MANAGED COMPANIES 0 rva Platinum mrmber Final Report — Roads November 12, 2021 Prepared for: try—, SAINT JOHN "© 2022, The City of Saint John. All Rights Reserved. The preparation of this Climate Change Vulnerability Assessment Pilot Study was carried out with assistance from the Government of Canada and the Federation of Canadian Municipalities. Notwithstanding this support, the views expressed are the personal views of the authors, and the Federation of Canadian Municipalities and the Government of Canada accept no responsibility for them. " Saint John Climate Change Vulnerability Assessments SAINT JOHN Roads Final Report Prepared for: City of Saint John This Report is protected by copyright and was prepared by R. V. Anderson Associates Limited for the account of the City of Saint John. It shall not be copied without permission. The material in it reflects our best judgment in light of the information available to R. V. Anderson Associates Limited at the time of preparation. Any use which a third party makes of this Technical Memorandum, or any reliance on or decisions to be made based on it, are the responsibility of such third parties. R. V. Anderson Associates Limited accepts no responsibility for damages, if any, suffered by any third party as a result of decisions made or actions based on this Technical Memorandum. Qrva RVA 205501 November 12, 2021 `Ris] Qrva November 12, 2021 10th Floor, City Hall 15 Market Square PO Box 1971 Saint John, NB E21- 4L1 R.V. Anderson Associates Limited 99 Wyse Road, Suite 1100 Dartmouth Nova Seotia B3A 4S5 Canada Tel 902-818-5518 Fax 855 833 4022 wvAv.rvanderson.com RVA 205501 Attention: Mr. Samir Yammine, Manager of Asset and Energy Management Re: Saint John Climate Vulnerability Assessments Roadway Infrastructure Pilot Study Samir, Please find enclosed a final report of the City's climate vulnerability pilot study for roadway infrastructure. If you have any questions or comments, please contact the undersigned at mbenson@rvanderson.com. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED Alex Mason, P.Eng. Project Engineer �,z z /Z//-� - - Mike Benson, MScE, P.Eng. Project Manager BEST Z MANAGED COMPANIES Platinum member John Tyrrell, P.Eng. Senior Project Engineer iW Climate Change Vulnerability Assessment Phase 2 Final Methodology Report TABLE OF CONTENTS Page 2 TABLE OF CONTENTS..................................................................................................2 1.0 CONTEXT AND OBJECTIVES...........................................................................4 1.1 Background..................................................................................................4 1.2 Purpose....................................................................................................... 4 1.3 Study Area................................................................................................... 5 2.0 METHODOLOGY................................................................................................8 2.1 Define Project Working Group...................................................................... 8 2.2 Define Project Boundaries........................................................................... 9 2.3 Identify Risks............................................................................................... 9 2.4 Gather Data................................................................................................10 2.5 Assess Risks..............................................................................................13 2.6 Identify Mitigation Strategies.......................................................................16 2.7 Update Risk Register..................................................................................16 3.0 FINDINGS.........................................................................................................17 3.1 Green Head Road.......................................................................................17 3.2 Rothesay Avenue........................................................................................20 4.0 CONCLUSIONS AND RECOMMENDATIONS..................................................23 4.1 Conclusions................................................................................................23 4.2 Recommendations......................................................................................23 5.0 LIMITATIONS AND UNCERTAINTIES.............................................................24 City of Saint John November 12, 2021 RVA 205501 `"M Climate Change Vulnerability Assessments Phase 2 Page 3 Final Methodology Report Appendices Appendix A — Risk Evaluation Worksheets Appendix A - 1 — Green Head Road Risk Evaluation Appendix A-2 — Rothesay Avenue Risk Evaluation List of Tables Table 1: Climate Event Sample..........................................................................................10 Table 2: Baseline and Future Climate Event Parameters...................................................12 Table 3: Probability Rating Criteria.....................................................................................14 Table 4: Consequence Rating Criteria................................................................................15 Table 5: Green Head Road Current Climate Risk Summary...............................................17 Table 6: Green Head Road Future Climate Risk Summary ................................................17 Table 7: Green Head Road Climate Event Definitions........................................................18 Table 8: Rothesay Avenue Current Climate Risk Summary ...............................................20 Table 9: Rothesay Avenue Future Climate Risk Summary .................................................20 Table 10: Rothesay Avenue Climate Event Summary........................................................21 List of Figures Figure 1: Study Area Locations - Green Head Road and Rothesay Avenue ........................ 5 Figure 2: Green Head Road Study Area Map...................................................................... 6 Figure 3: Rothesay Avenue Study Area Map....................................................................... 7 Figure 4: Risk Rating Matrix...............................................................................................14 BEST MANAGED COMPANIES Platinum member 3 `W Climate Change Vulnerability Assessment Phase 2 Page 4 Final Methodology Report 1.0 CONTEXT AND OBJECTIVES 1.1 Background In 2017, the City of Saint John began developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City developed a standardized risk assessment framework to ensure a systematic approach could be used to identify, evaluate, and track infrastructure -related risks. Initially, this risk assessment framework focused on evaluating the risk of asset failure due to deterioration or performance failure. The probability and likelihood of these risk events was easily quantified based on an asset's condition and its relative impact to the delivery of services. However, the City acknowledged it needed to go beyond the scope of deterioration -related failure and begin considering the threat of extreme weather events and the influence of climate change. To achieve this, the City retained R.V. Anderson Associates Limited (RVA) to perform several climate vulnerability assessment pilot studies across various asset types (roads, water, wastewater, buildings) to validate an approach on assessing climate vulnerabilities. The primary objective of the climate vulnerability assessments is to identify infrastructure assets which are at -risk and vulnerable to climate change and to facilitate the identification of mitigation strategies which can be incorporated into the City's capital budgeting process. Climate change adaptation is typically more effective when initiated in the early stages of project planning and when undertaken as a proactive rather than reactionary approach to impacts. 1.2 Purpose This report summarizes the methodology and findings of an infrastructure climate change vulnerability assessment pilot study for roadway infrastructure. The report includes an assessment of two study areas: Green Head Road and Rothesay Avenue. The focus of this assessment is on roadway and associated infrastructure. Associated infrastructure typically includes stormwater assets (catch basins, sewers, culverts, and outfalls) as they have a direct influence on the performance and functionality of roadways. City of Saint John RVA 205501 November 12, 2021 164 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 1.3 Study Area Two roadway sections were selected for evaluation as part of the pilot study: 1. Rothesay Avenue 2. Green Head Road Page 5 These locations were selected as they have historically experienced extreme weather events which had a significant impact on their ability to facilitate motorist transportation and resident mobility. The two areas are also geographically diverse and allow the City to assess a variety of extreme weather events such as spring freshets, heavy precipitation, hurricanes, and multi -day rainfalls. The general locations of each study area are presented in Figure 1. Additional details of each study are presented below. Figure 1: Study Area Locations - Green Head Road and Rothesay Avenue 1.3.1 Green Head Road Green Head Road is located on the West side of Saint John and serves as a connection from Dever Road to Dominion Park and Dominion Park Beach. The surrounding area consists largely of residential communities with some industrial operations (NB Southern City of Saint John RVA 194497 October 15, 2021 165 Climate Change Vulnerability Assessments Phase 2 Page 6 Final Methodology Report Railway) located at the South end of the road. The immediate surrounding neighbourhoods are Randolph and Milford. As Green Head Road approaches the Dominion Park area, it crosses the Saint John River at Mosquito Cove. The crossing serves as the only access point for residents living on the North side of Mosquito Cove and as such is essential for day-to-day living and emergency services. Spring freshets and embankment overtopping are a frequent concern at this location due to its elevation and proximity to the Saint John River. it r WWAW�•- 01N L� Kilometers Figure 2: Green Head Road Study Area Map The road section of interest is approximately 900 m in length as shown in Figure 2. Green Head Road crosses the Saint John River via an 1,800 mm diameter corrugated steel culvert with an approximate bury depth of 2 metres. From discussions with City staff, the culvert was assumed to be in poor condition for the purposes of this assessment. Other stormwater infrastructure at this location consists of approximately 34 manholes and catchbasins as well as 260 metres of gravity pipe and outfalls. 1.3.2 Rothesay Avenue Rothesay Avenue is located on the East side of Saint John and is a high -volume roadway and essential corridor for commuters in the area. Rothesay Avenue is a long roadway running from the Crown Street/City Road intersection North where it converges with City of Saint John RVA 194497 October 15, 2021 166 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 7 Rothesay Road and provides a connection to Route 1. The specific area of interest is limited to approximately 2.8 kilometres from Russel Street to the McAllister Drive intersection, as shown in Figure 3. Development in the study area is largely commercial and industrial businesses with some residential homes located off Retail Drive on the North end and McLean Street on the South end. N Legend Manholes & Catchbasins — Sewer Collection Lines Figure 3: Rothesay Avenue Study Area Map Rothesay Avenue is an essential traffic corridor for commuters in the Glen Falls area and provides access to the downtown core. It also acts as an emergency services route as it serves as a bypass to Route 1 when needed. Parts of Rothesay Avenue (and within the study area) are located within a natural floodplain. This is due to its elevation and proximity to Marsh Creek and Majors Brook. Rothesay Avenue's low elevation, its built environment and congested watercourses cause frequent flooding during high precipitation events and is a well-known problem for the City. Stormwater infrastructure in the study area is extensive. A review of GIS data suggests there is approximately 6 kilometres of storm sewers and 320 manholes and catch basins. GIS record data suggests the infrastructure is still in good to very good condition due to its relative age. City of Saint John RVA 194497 October 15, 2021 167 Climate Change Vulnerability Assessment Phase 2 Final Methodology Report n METHODOLOGY Page 8 A seven -step approach is used to identify and assess infrastructure climate vulnerabilities. This approach is based on a combination of industry standards such as Engineers Canada PIEVC Protocol, ISO 14091:2021, Infrastructure Canada's Climate Lens Resilience Assessments, and feedback from City staff to accommodate the City's asset management program needs. In summary, the approach includes the following steps: 1. Define Project Working Group 2. Define Project Boundaries 3. Identify Risks 4. Gather Data 5. Assess Risks 6. Identify Mitigation Strategies 7. Update Risk Register 2.1 Define Project Working Group A project working group is a multi -disciplinary team of asset owners, operators, and technical experts to accurately estimate infrastructure climate vulnerabilities. The project working group leverages its diverse background to interpret climate change impacts and refine the risk evaluation results using firsthand experience. This approach encourages a collaborative process to maximize the group's value -based judgment and ownership of assessment's results. The project working group for this study included: City of Saint John staff: Samir Yammine, Manager of Asset and Energy Management Mike Hugenholtz, Commissioner of Public Works and Transportation Jaclyn Mitchell, Asset Management Coordinator Rod Mahaney, Roadway Operations Manager • Yves Leger, GIS Manager RVA consultants: • Mike Benson, Asset Management Engineer Alex Mason, Project Engineer and Climate Analyst John Tyrrell, Senior Project Engineer City of Saint John November 12, 2021 RVA 205501 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.2 Define Project Boundaries Page 9 Establishing project boundaries will define the assets to be included in the assessment and define the spatial and temporal boundaries. RVA hosted a virtual workshop with the project working group on January 22nd, 2021 to select the assets to be included in the pilot study and identify relevant climate/risk events associated with those assets. City staff proposed several assets to consider for the evaluation such as the Courtenay Bay Causeway and Westfield Road along the Saint John River. The project working group considered a variety of climate change impacts (i.e. precipitation, snow, hurricanes, extreme temperatures, etc.) related to the study area. As this is a pilot study, it was important to demonstrate the methodology's ability to consider a variety of climate hazards on high priority infrastructure and two roadway sections which very different climate vulnerabilities were selected. Ultimately the project working group chose the Green Head Road and Rothesay Avenue based on criteria described above. The spatial limits of Rothesay Avenue were determined to be from Russel Street to McAllister Street intersection and the spatial limits of Green Head Road were limited to just the Saint John River crossing. The temporal boundary (time horizon) of assessment was determined to be 80 years (2100) to reflect the useful life of roadway subbase and associated infrastructure. 2.3 Identify Risks The goal of the risk identification step is to identify and list potential climate hazards which may impact the study areas. Risks and climate hazards are selected based on their relevance to the study area and the objectives of the organization. Based on those areas selected by City staff, RVA identified fifteen (15) potential climate hazards which should be considered in the evaluation. Climate hazards identified by RVA were selected based upon a review of previous roadway climate vulnerability assessments, RVA's expert opinion, and consultation with City operations staff who are familiar with the local areas. For each hazard, RVA defined a specific climate event to estimate the probability and consequence of each event occurring. A climate event is composed of three key elements: 1. Description of climate hazard 2. Description of impact on asset 3. Consequence of impact Table 1 provides a sample of how a typical climate event is defined. It is important to note that the risk assessment does not estimate the probability of a climate hazard occurring but City of Saint John RVA 194497 October 15, 2021 169 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 10 rather the probability of a climate hazard occurring which results in a negative impact to the asset. Table 1: Climate Event Sample Hazard Risk Type Description of Climate Hazard Description of the ImpactClimate on Infrastructure .. on Infrastructure 1. O&M response from the Heavy Short-term (1-hr) Temporary (1-2 days) City. Rain Acute duration, high intensity flooding of the roadway. 2. Reduced functionality. rainfall event. 3. Reduced asset longevity. Climate change can impact infrastructure in a variety of ways. Climate hazards can be long- term (chronic) or short-term (acute) events. It is important to recognize those variations when assessing climate change impacts. The PIEVC Protocol provides good examples of potential impacts to infrastructure: Structural Integrity — affecting the structural integrity of the asset, resulting in sudden failure. • Functionality — affecting short, medium, or long-term capacity of the infrastructure to perform as intended. Operations, Maintenance and Longevity — affecting occupational safety, access to the worksite and maintenance or replacement cycles. • Emergency Response — affecting the organization's ability to respond to emergencies, posing a public health and safety risk. Insurance and Legal Considerations — affecting insurance rates, ability to acquire insurance and policy limitations or exclusions. • Environmental Effects — affecting release of toxic substances, degradation of air quality, damage to sensitive ecosystems, physical harm to animals, and potable water contamination. 2.4 Gather Data The purpose of the data gathering stage is to collect all relevant climate (historic and future) and infrastructure data. The project working group will also collaborate to leverage their first-hand knowledge and better understand the infrastructure's current condition and issues experienced within the study areas. All data compiled during this stage informs the risk assessment and can improve the confidence in the findings. City of Saint John October 15, 2021 RVA 194497 ` 091 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.4.1 Climate Data Page 11 For each climate event identified by the project working group, RVA compiled relevant and local climatic data to determine what the anticipated impact of climate change will have on the event. Using this data, two climate scenarios were identified and used in the evaluation: 1. Baseline - relies on historical climate data and assumes there will be no impacts from climate change, climate event frequency and severity will be consistent with historical trends. 2. Future - takes into consideration the most recent and publicly available climate change research, climate event frequency and severity will change based on the findings of the research. Sources of climate data used for this study include: Climate Atlas of Canada Future Climate Projections. • Environment Canada— Historical Normals 1981 — 2010 (Station #8104900). Government of New Brunswick — Climate Change Secretariat — Future Climate Projection Maps RCP 8.5 2080. Government of New Brunswick— Environment and Local Government— Map of Historic Ice Jams in the Saint John River Basin 2013. • Northwest Regional Service Commission — Climate mapping tools. Jean Luc Martel (2020) — Global and Regional Projected Changes in 100-yr Subdaily, Daily, and Multiday Precipitation Extremes Estimated from Three Large Ensembles of Climate Simulations. R.J. Daigle (2017) — Sea -Level Rise and Flooding Estimates for New Brunswick Coastal Sections. For some climate events, sufficient climate and/or infrastructure data was unavailable to properly estimate probability or consequence of the impact. In these cases, value -based judgement from the working group was applied to generate assumptions. An example of this is for the Ice Storm climate hazard, where no readily available climate data or research was found. It was assumed the frequency and severity of these events would increase due to climate change. In some instances, projected climate data was not available for the 80-year time horizon and climate parameters were established on a case -by -case basis using the available data. Table 2 summarizes the anticipated impact of climate change based on the information gathered. City of Saint John RVA 194497 October 15, 2021 171 N C O 0a Y a C w N N N w C Y j O Y -6 mN — 0 N >' 3 m N L 'X p y N C N N 0 t L C c C C p C « y N w T >' c m aE 'iv 0 $ u n a 3� a �cc y p y p y O a m 3 m c .N rn a p E c o m U E 3 y 3 N N O N E L E lz _ y C y p> _ U y y y C y O_ L U R C a > C U (6 O N N F N N a N 3 d y N 75 3 y C N 'U N N d a C O U UI N Y N T UJ C L Cc 4 y4 d N N N N Dl O1 C U O S a y y N y N a p E U L N U N M m M C L T 3 N N Y N C aUN UNJ NU X N O6 R cc N y p NC c Cc ul dNlN 6 a m �_a w n aci 3 L>� LL co N LL O LL C N Z (n J N N Q O L S Upi d O 3 M O O md v N O O O O U O O 40 6 N N N O E m m N cc l4 " N N E N M E Ocy; N ? y N i a N OO O M O z 0 p Z y 0 M cl E O O y U N (fl E M O Ub M ii ii U m 1b o m rn p u] M Ifl I [51 6�1 O ti N liJ M O � y 7 M 7 � N O N �. LOl1 N N N c N a II L M N a f6 y (6 a Q Q CJ o ai m o a n No Z Z o U M T m a z Z � tD O nj M m 7 V O m N O r N T O N - N C N C Ci � y � 'Q L d a N it E U N a p C w N N c T p > N U C > L c a U 3 N N a p X N C R E LL N a M AI T N lO t E O i C C a a C fl a E m N a M T C a 'x N N O N a O O U6 Q p c w R n w m U E a L 81 E p y N w (6 N Ua Nca N N U N N m a c U N l6 j > aoi a_ w E > .g u� 0 m m m E w y u p C y N N U c U C (6 C C J C N N N N d y U C y y C Y] C C C 3 p O L C C UJ O C C O L y a C N a C p N E p N y N Q ry U9 ,r U)O QO_ > QO. Z Q Z UJ LLw > > Q O J > Q JN ... > HNN LLm U M U6 7E U6 U6 i U6 c c E a� c Ua a c c Ua a c m c Ua a c a ca U `o U o r U U c U c o> o U o U E o U U (6 (6 LLl J l6 (6 c (6 N C _ .- _ Q Q Efa Q E`er '- wp u1 Q E`6 O O E a a� U N N l0 N U N 3 E U N U c O m E m E E °�U E 00U LE E u°�,c Up 0 j .- Z y O '- p Z y p p '- Z y .m m > C U U m U LL U C7 U) Z U Z (-9 U Z U U (5 Un 0 0 w y � U1 > f6 C N Ul 3 N N r L it N 076 Up C of C N O E y y O� c D ~ (r N (Y lL _c a Uj > c \ Q N T 0 p p E E m z c c c c U L a m m L = F li = LL' LL' LL' U Q' U) = = U) U = Climate Change Vulnerability Assessment Phase 2 Final Methodology Report 2.4.2 Infrastructure Data Page 13 Information about the infrastructure being studied is also warranted to predict associated climate change threats. This data can include as -built drawings, condition assessment reports, operation and maintenance history, and GIS datasets. Infrastructure data is used to compliment climate data during the risk evaluation and is used to determine the asset's sensitivity to each climate risk event. For example, an asset in poor condition is more susceptible to failure due to a given risk event and similarly an asset built 50-years ago will be less resilient to future climate events. As such, infrastructure data provides additional context to inform how climate hazards interact with the assets and support risk rating assessments. For this study, very limited infrastructure data was available due to a recent cybersecurity attack experienced by the City of Saint John. However, the following sources of infrastructure were reviewed: One hundred (100) record drawings for the Rothesay Avenue area -a significant portion of these drawings were for adjacent commercial developments and not specific to the Rothesay Avenue study area. Six (6) record drawings for the Green Head Road area. GIS Data of Manholes, Storm Sewers, Catch basins, and Outfalls (2019) Due to the limited availability of information, RVA relied primarily on first-hand knowledge of the project working group members and City staff to assess the sensitivity of infrastructure within each study area. The discussion and knowledge gained through the project workshops played an essential role in the risk evaluation. 2.5 Assess Risks The goal of the risk assessment step is to evaluate potential climate change vulnerabilities. The probability and consequence of each climate event is estimated and the project working group identifies unacceptable risks which may need to be mitigated or investigated further. Climate event risk ratings are assessed using a simple 5 x 5 risk rating matrix, as presented in Figure 4. This matrix allows each climate event to be analyzed in a systematic and consistent manner. This process evaluates both the probability and consequence of a risk event on 1 — 5 scales and multiplies these two values to obtain an overall risk rating for each climate event. Climate event risk ratings were determined using a two -stage approach. First, RVA team members conducted a preliminary assessment based on the data gathered and projected City of Saint John RVA 205501 November 12, 2021 173 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 14 climate conditions. Second, preliminary assessment findings were presented to the project working group during a risk assessment workshop on March 3, 2021, for review and discussion. During this workshop, the project working group achieved a group consensus on the most likely probability and consequence estimates for each climate event based on their local knowledge and expertise. Consequence 1 2 3 4 5 Insignificant Minor Model -ate Severe catastrophic 1 lmprobabie 2 S 115 Unlikely 75 3 9 12 15 Possible 0� 4 S 12 18 Likely 5 Highly Probable F 15 Figure 4: Risk Rating Matrix 2.5.1 Probability The probability of a climate event occurring represents the likelihood the climate hazard will occur and result in an impact. The probability of climate events can be estimated using qualitative (e.g. improbable vs. highly probable) or quantitative (e.g. will occur in next 5 years or has a 20% chance of occurring or being exceeded any year) measures. The City's probability rating guide is shown below. Table 3: Probability Rating Criteria Rating Probability Qualitative Occurrence Occurrence Improbable Not likely to occur in Not likely to become next 50 years critical in next 50 years Likely to occur once Likely to become 2 Low Unlikely between 30 and 50 critical in 30-50 years years Likely to occur once Likely to become 3 Moderate Possible between 10 and 30 critical in 10-30 years years 4 High Likely Likely to occur at least Likely to become once a decade critical in a decade 5 Very High Highly Probable Likely to occur once or Will become critical more annually within several years City of Saint John October 15, 2021 RVA 194497 ` FM Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 15 The project working group considered relevant climate and infrastructure data to estimate the probability each climate event would occur both in the current and future climate scenarios. The current or "baseline" scenario assumes historical climate parameters will continue unchanged in the future with no impacts from climate change. The future or "climate change" scenario estimated future climate parameters taking into consideration the impact of climate change. 2.5.2 Consequence The consequence of a climate event represents the severity of impacts if a risk event were to occur. To standardize the scoring of risk event consequences, the City established a 1 — 5 consequence scale utilizing criteria based on recovery cost, health and safety, loss of service, and environmental impact. The City's consequence rating guide is presented below. Table 4: Consequence Rating Criteria Small number of Negligible or no 1 Insignificanf < $,2000 Negligible or no customers environmental injury. experiencing impact. minor disruption. Small number of $2,000 - Minor personal customers Impact 2 Minor $20,000 injury. ry experiencing reversible within significant 3 months. disruption. $20,000 - Serious injury Significant localized service Impact 3 Severe $100,000 with loss over an reversible within hospitalization. extended period. 1 year. $100,000 - Major localized Impact 4 Major $1 M Loss of life. disruption over an reversible with 5 extended period. years. Multiple loss of Major long-term Impact not fully 5 Catastrophic > $1 M life or city-wide city-wide reversible. epidemic. disruption. The project working group discussed each event on a case -by -case basis to determine an estimated consequence rating for each climate event. City of Saint John October 15, 2021 RVA 194497 ` FAR Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.6 Identify Mitigation Strategies Page 16 Mitigation strategies were not identified in this pilot study. Section included as a placeholder for future considerations. 2.7 Update Risk Register The City has developed a standardized Climate Risk Register which is used to track completed risk assessments. The workbook automatically generates a summary of risk matrices detailing the climate threats facing each asset and automates and export file for integration with the City's GIS database. The Risk Register supports long-term planning and is intended to be used as a supporting reference during the City's annual capital budgeting process. Results from the Risk Assessment were updated in the risk register. Additional details on the method to update the risk register can be found in the workbook. City of Saint John October 15, 2021 RVA 194497 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 3.0 FINDINGS 3.1 Green Head Road 3.1.1 Risks Identified Page 17 Climate risk events (including a description of the hazard, impact on the asset, and consequence of the impact) identified for Green Head Road are listed in Table 7. 3.1.2 Risk Assessment Results Baseline The baseline (or current) climate risk assessment results for Green Head Road are summarized in Table 5. One (1) medium -high risk climate event was identified (Spring Freshet). Table 5: Green Head Road Current Climate Risk Summary CategoryRisk Low 3 Medium -Low 7 Medium 4 Medium -High 1 High 0 Future The future climate risk assessment results for Green Head Road are summarized in Table 6. The evaluation identified three (3) medium -high risk events and one (1) high risk event climate event. The medium -high risk events included Ice Storms, Spring Freshet, and Sea - Level Rise. The high -risk event is due to Storm Surge. Table 6: Green Head Road Future Climate Risk Summary CategoryRisk Low 3 Medium -Low 4 Medium 4 Medium -High 3 High 1 The complete baseline and future risk assessment results can be found in Appendix A. City of Saint John October 15, 2021 RVA 194497 `rr� 00 m 0) m n a) U) m t n m U) U) a) U) U) O U LL N U c0 U N c0 N U c0 N U c0 U N c0 U N c0 N U Coc0 +J N U O c O c O c O c O c O c O c O c E }' E E a) E a) E a) E a) E a) E a) .— U L U L U L L U L L U L L U L L U L L U L L E E E E E E E E O O O O O O U O U O U O O U O O U O O O O U L Q L Q L Q L L QL L QL L QL L QL L Q L U) co a) -0 O Co O Co O Co O Co O Co U U U cn C U) U) U) U) CU L C L C L C Y a) L C a) L C a) L C a) L C a) L C a) 0> 0> O O O) O O) O O) O O) O O) 0 0) U U 06 U L 06 U 06 U 06 U 06 U 06 U O O O O O c0 O c0 O c0 O c0 O c0 O c0 4:2cu c.) c.) 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The evaluation identified three (3) medium -high risk events. Medium -high risk events include Heavy Rain, Multi -day Rainfall, and Winter Rain. Table 8: Rothesay Avenue Current Climate Risk Summary CategoryRisk Low 3 Medium -Low 4 Medium 5 Medium -High 3 High 0 Future The future climate risk assessment results for Rothesay Avenue are summarized in Table 9. The evaluation identified five (5) medium -high risk events. The medium -high risk events include Heavy Rain, Multi -day Rainfall, Winter Rain, Ice Storm, and Sea -level Rise & Storm Surge. Table 9: Rothesay Avenue Future Climate Risk Summary CategoryRisk Low • 2 Medium -Low 3 Medium 5 Medium -High 5 High 0 The complete baseline and future risk assessment results can be found in Appendix A. 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Adjustments were made to methodology based on the City's feedback to simplify the approach for subsequent evaluations. The assessment relied on the project working group's value judgement and readily available information to assess climate change vulnerabilities associated with Green Head Road and Rothesay Avenue Roadway infrastructure. Climate hazards which will likely pose a "Medium -High" or "High" risk in the future for the two study areas are summarized below: Green Head Road Storm Surge Spring Freshet Sea Level Rise • Ice Storms Rothesay Avenue Heavy Rain Multi -day Rainfall • Winter Rain Storm Surge Ice Storm 4.2 Recommendations Given the uncertainty and limitations of the project working group's value -based judgements, additional investigations are warranted to improve the accuracy and reliability of the risk assessments. The following investigations are recommended to confirm the likelihood and severity of Medium -High and High risk events: Green Head Road • Develop a 2-dimension hydraulic model of the Saint John River to assess the impact of future Sea -Level Rise & Storm Surges. Analyzing the hydraulic grade line of the Saint John River under various tailwater and tidal conditions will better define the anticipated impact of sea -level rise and storm surges along the Green Head Road corridor. City of Saint John November 12, 2021 RVA 205501 fiF:ic3 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Rothesay Avenue Page 24 • Develop a localized 2-dimension model in problem areas using high accuracy Lidar digital surface model (DSM) to assess the impact of precipitation events. The model can likely help quantify and locate flood paths at a high degree of accuracy by limiting the area of interest and creating detailed surface models using Lidar data. Leverage existing 1-D models to build 2-D model and establish boundary conditions. • Update the City's stormwater model using the University of Western Ontario's IDF CC Tool to determine Intensity -Duration -Frequency (IDF) precipitation curves for projected future time periods. Future IDF curves can be used to quantify future design storms, evaluate system capacities, and isolate problem areas. • Develop a 2-dimension hydraulic model at the Courtney Bay Causeway area to assess the impact of Storm Surges and help determine required protection levels. A 2-D model can be built under varying tidal conditions, incorporating the affects of Storm Surges under existing and future climate conditions. The model can estimate the likelihood of a Storm Surge overtopping the Causeway and assess the impacts of flooding. LIMITATIONS AND UNCERTAINTIES The assessments of climate hazard likelihood and severity are based primarily on value judgement from the project working group. No hydrological evaluation or engineering analysis was performed to determine the ability of the infrastructure under study. The study is not intended to serve as a highly quantitative analysis but instead primarily as a qualitative exercise to interpret climate change impacts. It is acknowledged there is a high degree of uncertainty in the assessed likelihood and severity of each climate event, however the information presented is sufficient to identify potential climate vulnerabilities and to focus attention to areas which may require further investigation to fully understand the likelihood and consequence of those vulnerabilities. Additionally, limited infrastructure data was available to support assessment of current and future climate risks for both roadway sections. The data received was limited to as built / record drawings, and no condition assessment reports, or operation and maintenance history records were available. Additionally, the City's GIS database was not accessible. As such, outdated GIS data was relied upon. To overcome these data limitation challenges, the project working group relied primarily on first-hand knowledge of managers and operators to assess the infrastructure's sensitivity to climate hazards. City of Saint John October 15, 2021 RVA 194497 IiE:il Appendix A — Risk Assessment Results `E:191 Appendix Al — Green Head Road Risk Assessment Worksheet `DIN Mom im I,'; INIMMEMEN EMMEM IMME mommommommormim Appendix A2 — Rothesay Avenue Risk Assessment Worksheet `E:1:3 i F-110.1 `RM 4 Saint John Climate Change Vulnerability Assessments Phase 2 Final Report — Linear Water & Wastewater Infrastructure BEST MANAGED COMPANIES 0 rva Platinum mrmber January 27, 2022 Prepared for: try—, SAINT JOHN "© 2022, The City of Saint John. All Rights Reserved. The preparation of this Climate Change Vulnerability Assessment Pilot Study was carried out with assistance from the Government of Canada and the Federation of Canadian Municipalities. Notwithstanding this support, the views expressed are the personal views of the authors, and the Federation of Canadian Municipalities and the Government of Canada accept no responsibility for them. " `LOy, SAINT JOHN Qrva Saint John Climate Change Vulnerability Assessments Phase 2 Final Report - Linear Water & Wastewater Infrastructure Prepared for: City of Saint John This Report is protected by copyright and was prepared by R. V. Anderson Associates Limited for the account of the City of Saint John. It shall not be copied without permission. The material in it reflects our best judgment in light of the information available to R. V. Anderson Associates Limited at the time of preparation. Any use which a third party makes of this Technical Memorandum, or any reliance on or decisions to be made based on it, are the responsibility of such third parties. R. V. Anderson Associates Limited accepts no responsibility for damages, if any, suffered by any third party as a result of decisions made or actions based on this Technical Memorandum. RVA 205501 January 27, 2022 `&ON Qrva January 27, 2022 10th Floor, City Hall 15 Market Square PO Box 1971 Saint John, NB E21- 4L1 R.V. Anderson Associates Limited 99 Wyse Road, Suite 1100 Dartmouth Nova Seotia B3A 4S5 Canada Tel 902-818-5518 Fax 855 833 4022 wvAv.rvanderson.com RVA 205501 Attention: Mr. Samir Yammine, Manager of Asset and Energy Management Re: Saint John Climate Vulnerability Assessments Phase 2 Final Report - Linear Water & Wastewater Infrastructure Samir, Please find enclosed a final report of the City's climate vulnerability pilot study for linear water & wastewater infrastructure. If you have any questions or comments, please contact the undersigned at amason@rvanderson.com. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED Alex Mason, P.Eng. Project Engineer 4161BEST MANAGED COMPANIES Platinum member Mike Benson, MScE, P.Eng. Project Manager ffleLI Climate Change Vulnerability Assessment Phase 2 Final Methodology Report TABLE OF CONTENTS Page 2 TABLE OF CONTENTS..................................................................................................2 1.0 CONTEXT AND OBJECTIVES...........................................................................4 1.1 Background..................................................................................................4 1.2 Purpose....................................................................................................... 4 1.3 Study Area................................................................................................... 5 2.0 METHODOLOGY..............................................................................................10 2.1 Define Project Working Group.....................................................................10 2.2 Define Project Boundaries..........................................................................11 2.3 Identify Risks..............................................................................................11 2.4 Gather Data................................................................................................13 2.5 Assess Risks..............................................................................................16 2.6 Identify Mitigation Strategies.......................................................................18 2.7 Update Risk Register..................................................................................19 3.0 FINDINGS.........................................................................................................20 3.1 Reversing Falls Bridge Transmission Main.................................................20 3.2 Dominion Park Water and Wastewater Infrastructure..................................22 4.0 CONCLUSIONS AND RECOMMENDATIONS..................................................24 4.1 Conclusions................................................................................................24 4.2 Recommendations......................................................................................24 5.0 LIMITATIONS AND UNCERTAINTIES.............................................................25 APPENDICES Appendix A — Risk Evaluation Worksheets Appendix A-1 — Reversing Falls Bridge Risk Evaluation Appendix A-2 — Dominion Park Risk Evaluation City of Saint John January 27, 2022 RVA 205501 111106191 Climate Change Vulnerability Assessments Phase 2 Page 3 Final Methodology Report List of Tables Table 1: Climate Event Sample..........................................................................................12 Table 2: Baseline and Future Climate Event Parameters...................................................15 Table 3: Probability Rating Criteria.....................................................................................17 Table 4: Consequence Rating Criteria................................................................................18 Table 5: Reversing Falls Bridge Current Climate Risk Summary ........................................20 Table 6: Green Head Road Future Climate Risk Summary ................................................20 Table 7: Reversing Falls Bridge Climate Event Definitions.................................................21 Table 8: Dominion Park Current Climate Risk Summary ....................................................22 Table 9: Dominion Park Future Climate Risk Summary......................................................22 Table: 10 Dominion Park Water and Wastewater Infrastructure Climate Event Summary..23 List of Figures Figure 1: Study Area Locations — Reversing Falls Bridge and Dominion Park ..................... 5 Figure 2: Reversing Falls Bridge Transmission Main Study Area Map ................................ 6 Figure 3: Reversing Falls Bridge Suspended Watermain.................................................... 7 Figure 4: Dominion Park Study Area Map........................................................................... 8 Figure 5: Risk Rating Matrix...............................................................................................17 BEST MANAGED COMPANIES Platinum member 3 ii106Z.1 Climate Change Vulnerability Assessment Phase 2 Page 4 Final Methodology Report 1.0 CONTEXT AND OBJECTIVES 1.1 Background In 2017, the City of Saint John began developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City developed a standardized risk assessment framework to ensure a systematic approach could be used to identify, evaluate, and track infrastructure -related risks. Initially, this risk assessment framework focused on evaluating the risk of asset failure due to deterioration or performance failure. The probability and likelihood of these risk events was easily quantified based on an asset's condition and its relative impact to the delivery of services. However, the City acknowledged it needed to go beyond the scope of deterioration -related failure and begin considering the threat of extreme weather events and the influence of climate change. To achieve this, the City retained R.V. Anderson Associates Limited (RVA) to perform several climate vulnerability assessment pilot studies across various asset types (roads, water, wastewater, buildings) to validate an approach on assessing climate vulnerabilities. The primary objective of the climate vulnerability assessments is to identify infrastructure assets which are at -risk and vulnerable to climate change and to facilitate the identification of mitigation strategies which can be incorporated into the City's capital budgeting process. Climate change adaptation is typically more effective when initiated in the early stages of project planning and when undertaken as a proactive rather than reactionary approach to impacts. 1.2 Purpose This report summarizes the methodology and findings of a climate change vulnerability assessment pilot study for water and wastewater infrastructure. The report includes an assessment of two study areas: the Reversing Falls Bridge watermain and Dominion Park water and wastewater infrastructure. The focus of this assessment is on potential climate change impacts on water and wastewater linear infrastructure. Pump stations, wells, treatment facilities or other vertical infrastructure were excluded from the assessment. System -wide considerations are not included (e.g. if there's an event causing power loss and depressurization of the watermain, this is not included in our assessment) in this assessment. City of Saint John RVA 205501 January 27, 2022 197 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 1.3 Study Area Page 5 Two water/wastewater sections were selected for evaluation as part of the pilot study: 1. Reversing Falls Bridge Transmission Main 2. Dominion Park Water and Wastewater Infrastructure These locations were chosen as they have historically experienced extreme weather events which had a significant impact on their ability to provide water and wastewater services to the community or the infrastructure is of unique construction and the City wishes to gain a better understanding of how future climate loads will interact with the infrastructure. The two study areas are located relatively close to each other, however; the construction and position of each study area allow the City to assess a variety of extreme weather events such as spring freshets, heavy precipitation, hurricanes, and multi -day rainfalls. The general locations of each study area are presented in Figure 1. Additional details of each study are presented below. Figure 1: Study Area Locations — Reversing Falls Bridge and Dominion Park City of Saint John RVA 194497 January 27, 2022 198 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 1.3.1 Reversing Falls Bridge Transmission Main Page 6 The Reversing Falls Bridge is a 200-metre span bridge along Route 100 crossing the Saint John River located in West Saint John. There is a 450 mm diameter steel transmission main suspended from the bridge. This transmission main is a primary link in the City's water distribution network, effectively connecting the water distribution system on the east and west sides of the Saint John River. The focus of this assessment is limited to the suspended transmission main. The assessment does not consider the structural integrity of the bridge and assumes it is in good condition and regularly maintained. The water distribution network is supplied by two water treatment facilities, one on either side of the Saint John River. The segment of watermain suspended from the Reversing Falls Bridge is the only watermain crossing over the Saint John River. As such, this is a critical piece of infrastructure required to maintain water security for the City. In the event where this segment of watermain must be taken offline (maintenance, repair, emergency, damage, failure, etc.), the water distribution network would have limited redundancy for water supply and pressure decreases may be experienced in some parts of the network. Figure 2: Reversing Falls Bridge Transmission Main Study Area Map City of Saint John RVA 194497 January 27, 2022 199 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 7 The climate change vulnerability assessment for the Reversing Falls Bridge is limited to linear water infrastructure within the study area, including the following components: • Watermain segment suspended from the bridge - Asset ID WWN-WTR-10109 - 450mm diameter, 179m length - Steel WM, with CIPP (Cured -in -place Pipe) liner - WM constructed in 1950's, relined in 2013 • Watermain accessories, including couplings, expansion joints, and insulation • Watermain hangers and supports Figure 3: Reversing Falls Bridge Suspended Watermain Note the bridge structure (including the abutments) is not included in the scope of this climate change vulnerability assessment. For the purposes of this study, it was assumed the bridge structure is unlikely to have a direct influence on the watermain's climate vulnerabilities (e.g. collapse of bridge leading to failure of watermain). It is assumed the bridge structure (including the catwalk which provides access to the watermain) will continue to be inspected and maintained regularly in accordance with applicable regulations. City of Saint John January 27, 2022 RVA 194497 W9191 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 1.3.2 Dominion Park Water and Wastewater Infrastructure Page 8 The Dominion Park area is in west Saint John located on an island in the Saint John River. The Dominion Park area is connected to Milford, and the larger west Saint John Area, by road crossing the Saint John River and 1,800 mm diameter corrugated steel culvert with an approximate depth of bury of 2 metres. The Dominion Park area is fully serviced with municipal water and sewer. Linear water and wastewater infrastructure in the area includes local watermains, gravity sanitary sewer and segments of sanitary forcemain. Connections to the water distribution network and sanitary sewer network follow the alignment of Green Head Road bridge. In the event where this segment of watermain or sanitary sewer must be taken offline (maintenance, repair, emergency, damage, failure, etc.), the Dominion Park area would have no water or sewer servicing. Dominion Park Study Area ,,. w As o� ,___ — h1ilford 1 0 o.ts os o.s -- Kilom*irs f •� '!� City of Saint John January 27, 2022 Figure 4: Dominion Park Study Area Map Pokiok Legend Sewer Collection Lines — Water Lines Manholes Valves Controls RVA 194497 NO Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 9 The climate change vulnerability assessment for the Dominion Park area is limited to linear water and wastewater infrastructure within the study area, including the following components found within the study area: Sanitary sewer (gravity sewer) - Length: 1.6 km total (52 segments) - Diameter: ranging from 100mm to 450 mm - Year constructed: ranging from 1981 to 2012 Sanitary force main (pressure pipe) - Length: 825 m total (19 segments) - Diameter:100mm - Year constructed: 2012 • Water main (pressure pipe) - Length: 2.2 km total (100 segments) - Diameter: 150mm and 200mm - Year constructed: ranging from 1954 to 2012 City of Saint John January 27, 2022 RVA 194497 KIN Climate Change Vulnerability Assessments Phase 2 Final Methodology Report n METHODOLOGY Page 10 A seven -step approach was used to identify and assess infrastructure climate vulnerabilities. This approach was based on a combination of industry standards such as Engineers Canada PIEVC Protocol, ISO 14091:2021, Infrastructure Canada's Climate Lens Resilience Assessments, and feedback from City staff to accommodate the City's asset management program needs. In summary, the approach included the following steps: 1. Define Project Working Group 2. Define Project Boundaries 3. Identify Risks 4. Gather Data 5. Assess Risks 6. Identify Mitigation Strategies 7. Update Risk Register 2.1 Define Project Working Group A project working group is a multi -disciplinary team of asset owners, operators, and technical experts who collaborate to estimate infrastructure climate vulnerabilities. The project working group leverages its diverse background to identify vulnerabilities, interpret climate change impacts, and refine the risk evaluation results using firsthand experience. This approach encourages a collaborative process to maximize the group's value -based judgment and ownership of assessment's results. The project working group for this study included: City of Saint John staff: Samir Yammine, Manager of Asset and Energy Management Mike Baker, Municipal Engineer Jaclyn Mitchell, Asset Management Coordinator James Margaris, SJW Operations Manager Kendell Mason, SJW Deputy Commissioner Yves Leger, GIS Manager RVA consultants: Mike Benson, Asset Management Engineer Beth Rodgers, Project Engineer and Climate Analyst • Alex Mason, Project Engineer and Climate Analyst John Tyrrell, Senior Project Engineer City of Saint John RVA 194497 January 27, 2022 203 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.2 Define Project Boundaries stablishing project boundaries was used to define the assets to be included in the assessment and define the spatial and temporal boundaries. Page 11 RVA hosted a virtual workshop with the project working group on January 21st, 2021 to select the assets to be included in the pilot study and identify relevant climate/risk events associated with those assets. City staff proposed several assets to consider for the evaluation and discussed their potential benefits in demonstrating the assessment's capabilities at identifying climate change threats. As this is a pilot study, it was important to demonstrate the methodology's ability to consider a variety of climate hazards on high priority infrastructure. Ultimately, two (2) water and wastewater sections with very different climate vulnerabilities were selected for evaluation. Ultimately the project working group chose the Reversing Falls Bridge watermain and Dominion Park water and wastewater infrastructure based on the criteria described above. The spatial limits of Dominion Park included the area north of the Dwyer Road intersection and the spatial limits of Reversing Falls study area was limited to just the bridge crossing. The temporal boundary (time horizon) of assessment was determined to be 80 years (2100) to reflect the useful life of roadway subbase and associated infrastructure. 2.3 Identify Risks The goal of the risk identification step is to identify and list potential climate hazards which may impact the study areas. Risks and climate hazards are selected based on their relevance to the study area and the objectives of the organization. Considering the infrastructure selected for evaluation, RVA prepared a preliminary list of fifteen (15) potential climate hazards and presented them to the project working group during the January 21st, 2021 workshop. Climate hazards identified by RVA were selected based upon a review of previous water and wastewater climate vulnerability assessments, RVA's expert opinion, and consultation with City operations staff who are familiar with the local areas. Together, RVA and City staff eliminated negligible climate hazards based on first-hand knowledge of the infrastructure and its resilience to climate impacts. Four (4) potential climate hazards for the Reversing Falls Bridge and seven (7) for the Dominion Park area were selected for further evaluation in the assessment. For each hazard, RVA defined a specific climate event(s) to estimate the probability and consequence of each event occurring. Multiple climate events were considered for each hazard and the event which resulted in the highest overall risk rating being selected and presented in this report. City of Saint John January 27, 2022 RVA 194497 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report A climate event is composed of three key elements: 1. Description of climate hazard 2. Description of impact on asset 3. Consequence of impact Page 12 Table 1 provides a sample of how a typical climate event is defined. It is important to note that the risk assessment does not estimate the probability of a climate hazard occurring but rather the probability of a climate hazard occurring which results in a negative impact to the asset. Table 1: Climate Event Sample Hazard Risk Type Description of Climate Hazard Description of the ImpactClimate on Infrastructure .. on Infrastructure 1. O&M response from the Heavy Short-term (1-hr) Temporary (1-2 days) City. Rain Acute duration, high intensity flooding of the roadway. 2. Reduced functionality. rainfall event. 3. Reduced asset longevity. Climate change can impact infrastructure in a variety of ways. Climate hazards can be long- term (chronic) or short-term (acute) events. It is important to recognize those variations when assessing climate change impacts. The PIEVC Protocol provides good examples of potential impacts to infrastructure: Structural Integrity — affecting the structural integrity of the asset, resulting in sudden failure. • Functionality — affecting short, medium, or long-term capacity of the infrastructure to perform as intended. Operations, Maintenance and Longevity — affecting occupational safety, access to the worksite and maintenance or replacement cycles. • Emergency Response — affecting the organization's ability to respond to emergencies, posing a public health and safety risk. Insurance and Legal Considerations — affecting insurance rates, ability to acquire insurance and policy limitations or exclusions. • Environmental Effects — affecting release of toxic substances, degradation of air quality, damage to sensitive ecosystems, physical harm to animals, and potable water contamination. City of Saint John January 27, 2022 RVA 194497 W9191 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.4 Gather Data Page 13 The purpose of the data gathering stage is to collect all relevant climate (historic and future) and infrastructure data. The project working group will also collaborate to leverage their first-hand knowledge and better understand the infrastructure's current condition and issues experienced within the study areas. All data compiled during this stage informs the risk assessment and can improve the confidence in the findings. 2.4.1 Climate Data For each climate event identified by the project working group, RVA compiled relevant and local climatic data to determine what the anticipated impact of climate change will have on the event. Using this data, two climate scenarios were identified and used in the evaluation: 1. Baseline - relies on historical climate data and assumes there will be no impacts from climate change, climate event frequency and severity will be consistent with historical trends. 2. Future - takes into consideration the most recent and publicly available climate change research, climate event frequency and severity will change based on the findings of the research. Sources of climate data used for this study include: Climate Atlas of Canada Future Climate Projections. Environment Canada— Historical Normals 1981 — 2010 (Station #8104900). Government of New Brunswick — Climate Change Secretariat — Future Climate Projection Maps RCP 8.5 2080. Government of New Brunswick— Environment and Local Government— Map of Historic Ice Jams in the Saint John River Basin 2013. Northwest Regional Service Commission — Climate mapping tools. Jean Luc Martel (2020) — Global and Regional Projected Changes in 100-yr Subdaily, Daily, and Multiday Precipitation Extremes Estimated from Three Large Ensembles of Climate Simulations. R.J. Daigle (2017) — Sea -Level Rise and Flooding Estimates for New Brunswick Coastal Sections. For some climate events, sufficient climate and/or infrastructure data was unavailable to properly estimate probability or consequence of the impact. In these cases, value -based judgement from the working group was applied to generate assumptions. An example of this is for the Ice Storm climate hazard, where no readily available climate data or research was found. It was assumed the frequency and severity of these events would increase due to climate change. City of Saint John RVA 194497 January 27, 2022 206 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 14 In some instances, projected climate data was not available for the entire 80-year time horizon and climate parameters were established on a case -by -case basis using the available climate data. Table 2 summarizes the anticipated impact of climate change based on the information gathered. City of Saint John January 27, 2022 RVA 194497 KIYA aa3 E 0 a) Q m m c 3 al to m L) U u T 2 N 0 > -� tl) a) mm c m O E� > O �° c a) c a) N a) = ° 01 m ° N m N m a) U m ° O t a)E2 D N .�..a) .0 m- c E �w >or N o,_ �� 0 a) 2 N� ; N a) CL co 0 CC) °s 01 E E w c O m m c 0 N U O E a) > Y c)7 O C O E > U N U 01 L IE U O' c 2 Y_ =p m U >• >` a) 0 •.• > a) N Q'O c E C c m > C .� E E 7 X 'O 'O O a) m Q O -O m c O a) �. '— N N U w N w a) E _O O_ N N m m a) Q rn p X> p a) c N m m c C �._ ... m >..� p N" w. N D> U Q N m 01 o LL L Co-a�� U =.c_w a) z ° O_ a ° U 01 o 7 .c _ LO s 0 0 w 0 rn oN o o O 0 0 U 00 E 0 M w ON E a) E E > m E 6(q u! W O) A co lf') cc) u! � � E 0 O u! E (`3) O +I O +I o Z_ 06 rn rn O 00 LO LO q N O V N LO LO LO M V +I N U 0 E A N co I I t ELO A N N m -p E LO cc) coE Q Q E >.N E z z O 0 0 o m (6 n rn N L N LO Oj � O U_ N m 'O m 01 c n C m 7 N m O w N Q — w > m D p m N U Lp O 7 c m c Oct Oct In c m > a) U D 'm .N rn m �_ E N N 7 m m N N N L > O O_ U M c N m N N cp D cc1 a) cL a) a) 7 'O M E T i c m X E E E coc -aO 01 t co a) m� O -p c c t ° E 3 E m m m 3 c m m $ o m Zo O o m U co N D Q a) O >� -Owj Ec >.o m E .o m� o m N p c N N i m w c Ul a) O i) L c m N C a) N —. O m O_ j N N " N C N N a) c cc E O� E o °' c m w a) c w a) E m cy w Q w U s w (n Q O_ LL w Q J a) H W a) LL Co m -a m -a O C m m c m c O a) N E m c a) m c m -a m U m U c a) o m U c m 0 o 'N 0 0 > U w m w m LLJ J m m N _ m 2' E Q Q Q m E L6 O NU o o a) E N N c m m D Em rn rn Z U U m U LL U (7 Co z U) w D N jp a) J m > m cL E U co m co c rn oC 2 m LL > U) c J m > p rn m m L 01 N 2 a) O_ 01 N O D 2 LL 2 2 2 CO U) 2 Climate Change Vulnerability Assessment Phase 2 Page 16 Final Methodology Report 2.4.2 Infrastructure Data Information about the infrastructure being studied is also warranted to predict associated climate change threats. This data can include as -built drawings, condition assessment reports, operation and maintenance history, and GIS datasets. Infrastructure data is used to compliment climate data during the risk evaluation and is used to determine the asset's sensitivity to each climate risk event. For example, an asset in poor condition is more susceptible to failure due to a given risk event and similarly an asset built 50-years ago will be less resilient to future climate events. As such, infrastructure data provides additional context to inform how climate hazards interact with the assets and support risk rating assessments. For this study, very limited infrastructure data was available due to a recent cybersecurity attack experienced by the City of Saint John. However, the following sources of infrastructure data were reviewed: • Saint John River Flood Inundation Mapping. • Six (6) record drawings for the Dominion Park area. • Approximately one hundred (100) record drawings for Reversing Falls Bridge - a significant portion of these drawings were for the bridge structure (i.e. decking, , approach, abutments, etc.) and were not specific to the suspended watermain. • Inspection Report- 2019 Structural Inspection of Catwalk and Pipe Hangers. • Reversing Falls Bridge Design Reports. Due to the limited availability of information, RVA relied primarily on first-hand knowledge of the project working group members and City staff to assess the sensitivity of infrastructure within each study area. The discussion and knowledge gained through the project workshops played an essential role in the risk evaluation. 2.5 Assess Risks The goal of the risk assessment step is to evaluate potential climate change vulnerabilities. The probability and consequence of each climate event is estimated and the project working group identifies unacceptable risks which may need to be mitigated or investigated further. Climate event risk ratings are assessed using a simple 5 x 5 risk rating matrix, as presented in Figure 5. This matrix allows each climate event to be analyzed in a systematic and consistent manner. This process evaluates both the probability and consequence of a risk event on 1 — 5 scales and multiplies these two values to obtain an overall risk rating for each climate event. Climate event risk ratings were determined using a two -stage approach. City of Saint John RVA 205501 January 27, 2022 209 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 17 First, RVA team members conducted a preliminary assessment based on the data gathered and projected climate conditions. Second, preliminary assessment findings were presented to the project working group during a risk assessment workshop on March 26th, 2021, for review and discussion. During this workshop, the project working group achieved a group consensus on the most likely probability and consequence estimates for each climate event based on their local knowledge and expertise. Consequence 1 2 3 4 5 Insignificant Minor Moderate Severe Catastrophic 1 4 5 improbable 2 4 6 6 10 Uniikeiy 3 6 9 12 15 Possible 4 4 S 12 1B Likely 5 5 _ 15 Highly Probable Figure 5: Risk Rating Matrix 2.5.1 Probability The probability of a climate event occurring represents the likelihood the climate hazard will occur and result in an impact. The probability of climate events can be estimated using qualitative (e.g. improbable vs. highly probable) or quantitative (e.g. will occur in next 5 years or has a 20% chance of occurring or being exceeded any year) measures. The City's probability rating guide is shown below. Table 3: Probability Rating Criteria Rating Probability Qualitative Occurrence Occurrence 1 Very Low Improbable Not likely to occur in Not likely to become next 50 years critical in next 50 years Likely to occur once Likely to become 2 Low Unlikely between 30 and 50 critical in 30-50 years years Likely to occur once Likely to become 3 Moderate Possible between 10 and 30 critical in 10-30 years years 4 High Likely Likely to occur at least Likely to become once a decade critical in a decade 5 Very High Highly Probable Likely to occur once or Will become critical more annually within several years City of Saint John January 27, 2022 RVA 194497 PA to] Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 18 The project working group considered relevant climate and infrastructure data to estimate the probability each climate event would occur both in the current and future climate scenarios. The current or "baseline" scenario assumes historical climate parameters will continue unchanged in the future with no impacts from climate change. The future or "climate change" scenario estimated future climate parameters taking into consideration the impact of climate change. 2.5.2 Consequence The consequence of a climate event represents the severity of impacts if a risk event were to occur. To standardize the scoring of risk event consequences, the City established a 1 — 5 consequence scale utilizing criteria based on recovery cost, health and safety, loss of service, and environmental impact. The City's consequence rating guide is presented below. The project working group discussed each event on a case -by -case basis to determine an estimated consequence rating for each climate event. Table 4: Consequence Rating Criteria Small number of Negligible or no 1 Insignificant < $2,000 Negligible or no customers environmental injury. experiencing impact. minor disruption. Small number of $2,000 - Minor personal customers Impact 2 Minor $20,000 injury. ry experiencing reversible within significant 3 months. disruption. $20,000 - Serious injury Significant localized service Impact 3 Severe $100,000 with loss over an reversible within hospitalization. extended period. 1 year. $100,000 - Major localized Impact 4 Major $1 M Loss of life. disruption over an reversible with 5 extended period. years. Multiple loss of Major long-term Impact not fully 5 Catastrophic > $1 M life or city-wide city-wide reversible. epidemic. disruption. Identify Mitigation Strategies Mitigation strategies were not identified in this pilot study. Section included as a placeholder for future considerations. City of Saint John RVA 194497 January 27, 2022 211 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.7 Update Risk Register Page 19 The City has developed a standardized Climate Risk Register which is used to track completed risk assessments. The workbook automatically generates a summary of risk matrices detailing the climate threats facing each asset and automates and export file for integration with the City's GIS database. The Risk Register supports long-term planning and is intended to be used as a supporting reference during the City's annual capital budgeting process. Results from the Risk Assessment were updated in the risk register. Additional details on the method to update the risk register can be found in the workbook. City of Saint John January 27, 2022 RVA 194497 PANS Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 3.0 FINDINGS 3.1 Reversing Falls Bridge Transmission Main 3.1.1 Risks Identified Page 20 Climate risk events (including a description of the hazard, impact on the asset, and consequence of the impact) identified for Reversing Falls Bridge Transmission Main are listed in Table 7. 3.1.2 Risk Assessment Results Baseline The baseline (or current) climate risk assessment results for Reversing Falls Bridge Transmission Main are summarized in Table 5. No medium -high or high risk climate events were identified. Table 5: Reversing Falls Bridge Current Climate Risk Summary CategoryRisk Low 0 Medium -Low 2 Medium 2 Medium -High 0 High 0 Future The future climate risk assessment results for Reversing Falls Bridge Transmission Main are summarized in Table 6. The evaluation identified one (1) medium -high climate risk event. The medium -high risk event identified is Hurricanes. Table 6: Green Head Road Future Climate Risk Summary CategoryRisk Low 1 Medium -Low 1 Medium 1 Medium -High 1 High 0 The complete baseline and future risk assessment results can be found in Appendix A. City of Saint John January 27, 2022 RVA 194497 PA191 N m 0) m n m U) m s n c C� C U) U) m U) U) P. 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O Q �.. > cu c > - cu O L O N L Na) L E C O cn X L 0) CU _a >1 cu L U _0 CU N U L 70 cu O U 0-m � N 0-4 (B U) L O U) O a) U L O �_ cu E O) ,� U O) N LC: 5 .� D N a) N Z) cu >, N a) aj 3: E ) U�U J L Oca) U Q O)U LL U 2E � O Z, ini-E cu 3 N ~ O O V L 2 H LL U 2 2 O Lo C) 0 N PAEI Climate Change Vulnerability Assessment Phase 2 Final Methodology Report 3.2 Dominion Park Water and Wastewater Infrastructure 3.2.1 Climate Risk Events Climate risk events (including a description of the hazard, impact on the asset, and consequence of the impact) identified for Dominion Park Water and Wastewater Infrastructure are listed in Table: 10. 3.2.2 Risk Assessment Results Baseline Page 22 The baseline climate risk assessment results for Dominion Park Water and Wastewater Infrastructure are summarized in Table 8. The evaluation identified one (1) medium -high climate risk event which was Spring Freshet. Table 8: Dominion Park Current Climate Risk Summary CategoryRisk Low 3 Medium -Low 2 Medium 1 Medium -High 1 High 0 Future The future climate risk assessment results for Dominion Park Water and Wastewater Infrastructure are summarized in Table 9. The evaluation identified two (2) medium -high risk events. They include Spring Freshet and Storm Surge. Table 9: Dominion Park Future Climate Risk Summary CategoryRisk Low 1 Medium -Low 0 Medium 4 Medium -High 2 High 0 The complete baseline and future risk assessment results can be found in Appendix A. 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Adjustments were made to methodology based on the City's feedback to simplify the approach for subsequent evaluations. The assessment relied on the project working group's value judgement and readily available information to assess climate change vulnerabilities associated with the study area infrastructure. No High -risk climate hazards were identified during the future risk evaluation. Climate hazards which will likely pose a Medium -High risk in the future for the two study areas are summarized below: Reversing Falls Bridge Transmission Main • Hurricanes Dominion Park Water and Wastewater Infrastructure Spring Freshet Storm Surge 4.2 Recommendations Given the uncertainty and limitations of the project working group's value -based judgements, additional investigations are warranted to improve the accuracy and reliability of the risk assessments. The following investigations are recommended to confirm the likelihood and severity of Medium -High risk events: Reversing Falls Bridge Transmission Main • Carry out a structural assessment of the suspended transmission main to determine if additional bracing or structural reinforcement is required. A structural assessment can be used to quantify the current wind load the transmission main can withstand and determine whether future projected wind loads will exceed its current capacity. At the same time a freezing analysis could be conducted to quantify the increased risk of freezing due to higher wind speed, considering existing insulation, heat tracing, along with impacts from future potential temperature and wind effects. Dominion Park Water and Wastewater Infrastructure Develop a 2-dimension hydraulic model of the Saint John River to assess the impact of future Spring Freshets & Storm Surges. Analyzing the hydraulic grade City of Saint John January 27, 2022 RVA 205501 PAN Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 25 line of the Saint John River under various tailwater and tidal conditions will better define the anticipated impact of spring freshets and storm surges around the Dominion Park area. LIMITATIONS AND UNCERTAINTIES The assessments of climate hazard likelihood and severity are based primarily on value judgement from the project working group. No hydrological evaluation or structural engineering analysis were performed to determine the accuracy of the assessment. The study is not intended to serve as a highly quantitative analysis but instead primarily as a qualitative exercise to interpret climate change impacts. It is acknowledged there is a high degree of uncertainty in the assessed likelihood and severity of each climate event, however the information presented is sufficient to identify potential climate vulnerabilities and to focus attention to areas which may require further investigation to fully understand the likelihood and consequence of those vulnerabilities. Additionally, limited infrastructure data was available to support assessment of current and future climate risks for both water and wastewater sections. The data received was limited to as built / record drawings, and no condition assessment reports, or operation and maintenance history records were available. Additionally, the City's GIS database was not accessible. As such, outdated GIS data was relied upon. To overcome these data limitation challenges, the project working group relied primarily on first-hand knowledge of managers and operators to assess the infrastructure's sensitivity to climate hazards. City of Saint John January 27, 2022 RVA 194497 PAF-11 Appendix A — Risk Assessment Results Appendix Al — Reversing Falls Bridge Transmission Main PIKII -mm MEN J,m-rw I MEN ME N J'm OEM's Appendix A2 — Dominion Park Water and Wastewater Infrastructure PM E 221 POzI f f I E Saint John Climate Change Vulnerability Assessments Phase 2 g BEST MANAGED rva #aCOMPANIES QPlat, mum member DRAFT Report — Building Infrastructure February 18, 2022 Prepared for: SAINT JOHN "© 2022, The City of Saint John. All Rights Reserved. The preparation of this Climate Change Vulnerability Assessment Pilot Study was carried out with assistance from the Government of Canada and the Federation of Canadian Municipalities. Notwithstanding this support, the views expressed are the personal views of the authors, and the Federation of Canadian Municipalities and the Government of Canada accept no responsibility for them. " WOU SAINT JOHN Qrva Saint John Climate Change Vulnerability Assessments Phase 2 DRAFT Report Infrastructure Prepared for: City of Saint John - Building This Report is protected by copyright and was prepared by R. V. Anderson Associates Limited for the account of the City of Saint John. It shall not be copied without permission. The material in it reflects our best judgment in light of the information available to R.V. Anderson Associates Limited at the time of preparation. Any use which a third party makes of this Report, or any reliance on or decisions to be made based on it, are the responsibility of such third parties. R.V. Anderson Associates Limited accepts no responsibility for damages, if any, suffered by any third party as a result of decisions made or actions based on this Report. RVA 205501 February 18, 2022 PGOAM Qrva February 18, 2022 loth Floor, City Hall 15 Market Square PO Box 1971 Saint John, NB E21- 4L1 R.V. Anderson Associates Limited 99 Wyse Road, Suite 1100 Dartmouth Nova Scotia 133A4S5 Canada Tel 902-818-5518 Fax 855 833 4022 www.rvanderson.com RVA 205501 Attention: Mr. Samir Yammine, Manager of Asset and Energy Management Re: Saint John Climate Vulnerability Assessments Phase 2 Draft Report — Building Infrastructure Samir, Please find enclosed a final report of the City's climate vulnerability pilot study for building infrastructure. If you have any questions or comments, please contact the undersigned at amason@rvanderson.com. Yours very truly, R.V. ANDERSON ASSOCIATES LIMITED Alex Mason, P.Eng. Project Engineer Structural Engineer a BEST a MANAGED COMPANIES Platinum member Kevin Kerr, P.Eng. Senior Project Manager PIN:] Climate Change Vulnerability Assessment Phase 2 Draft Final Methodology Report TABLE OF CONTENTS Page 2 TABLE OF CONTENTS..................................................................................................2 1.0 CONTEXT AND OBJECTIVES...........................................................................4 1.1 Background..................................................................................................4 1.2 Purpose....................................................................................................... 4 1.3 Study Area................................................................................................... 5 2.0 METHODOLOGY................................................................................................6 2.1 Define Project Working Group...................................................................... 7 2.2 Define Project Boundaries........................................................................... 7 2.3 Identify Risks............................................................................................... 8 2.4 Gather Data................................................................................................. 9 2.5 Assess Risks..............................................................................................12 2.6 Identify Mitigation Strategies.......................................................................15 2.7 Update Risk Register..................................................................................15 3.0 FINDINGS 16 3.1 Lancaster Lagoon.......................................................................................16 4.0 CONCLUSIONS AND RECOMMENDATIONS..................................................19 4.1 Conclusions................................................................................................19 4.2 Recommendations......................................................................................19 5.0 LIMITATIONS AND UNCERTAINTIES.............................................................19 APPENDICES Appendix A — Risk Evaluation Worksheet - Lancaster Lagoon City of Saint John February 18, 2022 RVA 205501 Wel Climate Change Vulnerability Assessments Phase 2 Final Methodology Report List of Tables Page 3 Table1: Climate Event Sample........................................................................................... 9 Table 2: Baseline and Future Climate Event Parameters...................................................11 Table 3: Probability Rating Criteria.....................................................................................13 Table 4: Consequence Rating Criteria................................................................................14 Table 5: Lancaster Lagoon Current Climate Risk Summary ...............................................16 Table 6: Lancaster Lagoon Future Climate Risk Summary.................................................16 Table 7: Lancaster Lagoon Climate Event Definitions........................................................17 List of Figures Figure 1: Study Area Locations — Lancaster Lagoon ....... Figure 2: Lancaster Lagoon Main Study Area Map.......... Figure 3: Risk Rating Matrix ............................................ 4 a BEST z MANAGED COMPANIES Platinum member 5 6 ...13 3 P49191 Climate Change Vulnerability Assessment Phase 2 Page 4 Draft Final Methodology Report 1.0 CONTEXT AND OBJECTIVES 1.1 Background In 2017, the City of Saint John began developing and implementing a comprehensive asset management program for all municipal assets. As part of this work, the City developed a standardized risk assessment framework to ensure a systematic approach could be used to identify, evaluate, and track infrastructure -related risks. Initially, this risk assessment framework focused on evaluating the risk of asset failure due to deterioration or performance failure. The probability and likelihood of these risk events was easily quantified based on an asset's condition and its relative impact to the delivery of services. However, the City acknowledged it needed to go beyond the scope of deterioration -related failure and begin considering the threat of extreme weather events and the influence of climate change. To achieve this, the City retained R.V. Anderson Associates Limited (RVA) to perform several climate vulnerability assessment pilot studies across various asset types (roads, water, wastewater, buildings) to validate an approach on assessing climate vulnerabilities. The primary objective of the climate vulnerability assessments is to identify infrastructure assets which are at -risk and vulnerable to climate change and to facilitate the identification of mitigation strategies which can be incorporated into the City's capital budgeting process. Climate change adaptation is typically more effective when initiated in the early stages of project planning and when undertaken as a proactive rather than reactionary approach to impacts. 1.2 Purpose This report summarizes the methodology and findings of a climate change vulnerability assessment pilot study for building infrastructure. The report includes an assessment of the Lancaster Lagoon. The focus of this assessment is on potential climate change impacts on building infrastructure. The screw pump lift station building, blower building, two (2) transformer pads, aeration cell, polishing cell, outflow structure, access road, and earth dyke were evaluated. City of Saint John February 18, 2022 RVA 205501 231 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 1.3 Study Area Page 5 The project study includes the Lancaster Lagoon, located southwest of the City of Saint John centre, south of Highway NB-1 (St. John Throughway). Figure 1 presents a location map for the Lancaster Lagoon. Figure 1: Study Area Location — Lancaster Lagoon 1.3.1 Lancaster Lagoon The Lancaster Lagoon consists of a screw pump lift station building, a blower building, two (2) transformer pads, an aeration cell, a polishing cell, and an outflow structure. Figure 2 shows the location of the different components of the Lancaster Lagoon. A dyke is located around the aeration cell and on the west side of the polishing cell (shown as the green line on Figure 2). Following treatment, the water is spilled in a small stream through the outflow structure located at the south of the polishing cell. According to GeoNB Mapping, the stream runs into the Taylors Island wetland. Access to the Lancaster Lagoon is provided by an access road off Sand Cove Road on the east side of the lagoon. City of Saint John February 18, 2022 RVA 194497 1�% Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Figure 2: Lancaster Lagoon Main Study Area Map Page 6 The climate change vulnerability assessment for the Lancaster Lagoon includes the following components: • Screw Pump Lift Station Building, • Blower Building, • Transformer Pads, • Aeration Cells, • Polishing Cell, • Outflow Structure, and • Access Road. 20 METHODOLOGY A seven -step approach was used to identify and assess infrastructure climate vulnerabilities. This approach was based on a combination of industry standards such as Engineers Canada PIEVC Protocol, ISO 14091:2021, Infrastructure Canada's Climate Lens City of Saint John February 18, 2022 RVA 194497 1819191 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 7 Resilience Assessments, and feedback from City staff to accommodate the City's asset management program needs. In summary, the approach included the following steps: 1. Define Project Working Group 2. Define Project Boundaries 3. Identify Risks 4. Gather Data 5. Assess Risks 6. Identify Mitigation Strategies 7. Update Risk Register 2.1 Define Project Working Group A project working group is a multi -disciplinary team of asset owners, operators, and technical experts who collaborate to estimate infrastructure climate vulnerabilities. The project working group leverages its diverse background to identify vulnerabilities, interpret climate change impacts, and refine the risk evaluation results using firsthand experience. This approach encourages a collaborative process to maximize the group's value -based judgment and ownership of assessment's results. The project working group for this study included: City of Saint John staff: • Samir Yammine, Manager of Asset and Energy Management • Mike Baker, Municipal Engineer • Jaclyn Mitchell, Asset Management Coordinator • James Margaris, SJW Operations Manager • Kendell Mason, SJW Deputy Commissioner • Yves Leger, GIS Manager RVA consultants: • Mike Benson, Asset Management Engineer • Beth Rodgers, Project Engineer and Climate Analyst • Alex Mason, Project Engineer and Climate Analyst • Frangois Duguay, Structural Engineer and Climate Analyst • John Tyrrell, Senior Project Engineer .2 Define Project Boundaries Establishing project boundaries will define the assets to be included in the assessment and define the spatial and temporal boundaries. City of Saint John February 18, 2022 RVA 194497 P19MI 2.3 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 8 RVA hosted a virtual workshop with the project working group on January 20t", 2021 to select assets to be included in the pilot study and identify relevant climate/risk events associated with those assets. City staff proposed several assets to consider for the evaluation such as the TD Station, Rothesay Avenue Operation Complex, or the Millidgeville Treatment Plant. The project working group discussed their potential benefits in demonstrating the assessment's capabilities at identifying climate change threats. As this is a pilot study, it was important to demonstrate the methodology's ability to consider a variety of climate hazards on high priority infrastructure. Ultimately, one (1) building infrastructure was selected for evaluation. The project working group chose the Lancaster Lagoon based on the criteria described above. The temporal boundary (time horizon) of assessment was determined to be 80 years (2100) to reflect the useful life of building infrastructure. The goal of the risk identification step is to identify and list potential climate hazards which may impact the study areas. Risks and climate hazards are selected based on their relevance to the study area and the objectives of the organization. Considering the infrastructure selected for evaluation, RVA prepared a preliminary list of fifteen (15) potential climate hazards and presented them to the project working group during the January 20', 2021 workshop. Climate hazards identified by RVA were selected based upon a review of previous buildings vulnerability assessments, RVA's expert opinion, and consultation with City operations staff who are familiar with the local areas. Together, RVA and City concluded that all fifteen (15) potential climate hazards should be evaluated as they were all relevant to the Lancaster Lagoon. For each hazard, RVA defined a specific climate event(s) to estimate the probability and consequence of each event occurring. Multiple climate events were considered for each hazard and the event which resulted in the highest overall risk rating being selected and presented in this report. A climate event is composed of three key elements: 1. Description of climate hazard 2. Description of impact on asset 3. Consequence of impact Table 1 provides a sample of how a typical climate event is defined. It is important to note that the risk assessment does not estimate the probability of a climate hazard occurring but rather the probability of a climate hazard occurring which results in a negative impact to the asset. City of Saint John February 18, 2022 RVA 194497 P19191 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Table 1: Climate Event Sample Page 9 Hazard Risk Type Description of Climate Haze Description of the ImpactClimate on Infrastructure .- on Infrastructure 1. O&M response from the Heavy Acute Short-term (1-hr) duration, high intensity Temporary (1-2 days) City. 2. Reduced functionality. Rain rainfall event. flooding of the roadway. 3. Reduced asset longevity. Climate change can impact infrastructure in a variety of ways. Climate hazards can be long- term (chronic) or short-term (acute) events. It is important to recognize those variations when assessing climate change impacts. The PIEVC Protocol provides good examples of potential impacts to infrastructure: • Structural Integrity — affecting the structural integrity of the asset, resulting in sudden failure. • Functionality — affecting short, medium, or long-term capacity of the infrastructure to perform as intended. • Operations, Maintenance and Longevity — affecting occupational safety, access to the worksite and maintenance or replacement cycles. • Emergency Response — affecting the organization's ability to respond to emergencies, posing a public health and safety risk. • Insurance and Legal Considerations — affecting insurance rates, ability to acquire insurance and policy limitations or exclusions. • Environmental Effects — affecting release of toxic substances, degradation of air quality, damage to sensitive ecosystems, physical harm to animals, and potable water contamination. 2.4 Gather Data The purpose of the data gathering stage is to collect all relevant climate (historic and future) and infrastructure data. The project working group will also collaborate to leverage their first-hand knowledge and better understand the infrastructure's current condition and issues experienced within the study areas. All data compiled during this stage informs the risk assessment and can improve the confidence in the findings. City of Saint John February 18, 2022 RVA 194497 P191.1 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.4.1 Climate Data Page 10 For each climate event identified by the project working group, RVA compiled relevant and local climatic data to determine what the anticipated impact of climate change will have on the event. Using this data, two climate scenarios were identified and used in the evaluation: 1. Baseline - relies on historical climate data and assumes there will be no impacts from climate change, climate event frequency and severity will be consistent with historical trends. 2. Future - takes into consideration the most recent and publicly available climate change research, climate event frequency and severity will change based on the findings of the research. Sources of climate data used for this study include: • Climate Atlas of Canada Future Climate Projections. • Environment Canada — Historical Normals 1981 — 2010 (Station #8104900). • Government of New Brunswick — Climate Change Secretariat — Future Climate Projection Maps RCP 8.5 2080. • Government of New Brunswick — Environment and Local Government — Map of Historic Ice Jams in the Saint John River Basin 2013. • Northwest Regional Service Commission — Climate mapping tools. • Jean Luc Martel (2020) — Global and Regional Projected Changes in 100-yr Subdaily, Daily, and Multiday Precipitation Extremes Estimated from Three Large Ensembles of Climate Simulations. • R.J. Daigle (2017) — Sea -Level Rise and Flooding Estimates for New Brunswick Coastal Sections. For some climate events, sufficient climate and/or infrastructure data was unavailable to properly estimate probability or consequence of the impact. In these cases, value -based judgement from the working group was applied to generate assumptions. An example of this is for the Ice Storm climate hazard, where no readily available climate data or research was found. It was assumed the frequency and severity of these events would increase due to climate change. In some instances, projected climate data was not available for the entire 80-year time horizon and climate parameters were established on a case -by -case basis using the available climate data. Table 2 summarizes the anticipated impact of climate change based on the information gathered. City of Saint John February 18, 2022 RVA 194497 P19YA m - N Ul .- N N d N Y a 15 o _ca E w E E > c a E N O N C d N O L L a c C Y B 3 T - O C N U1 N N w O N N CI w U E 3 N 3 Ul O N N 3 N E a O N C m N m Gl a /a 3 d m N O N O m r r O m T N C N C U C m LE E L N C m d N O N C N > > L j C E w U U ✓sue U — m c C S 01 m arms E U LL _ m S C N S N� '� N N C Q V` N C E °°x> ❑ ll (A N w � w L m Z U] J N N Q O L 2 N 0 N T NES N O N O m 4i N O0 N N N p O^ O^ 00 O O U CY)CO N d E °N O N p�j ON N N O m m N N N m a o ❑ ° E ❑ E o o N � o 0 Z Z N ❑ E +i +i ru'i I m o "' v v N O_ +i E U N E E N j. CI Lfi E N �a T N �• E N a II L M m a _m <a a E R a E Q Q E I- a o o No Z Z o U a`m T m U a Z Z� cD CI N M m � O � L N (a m y m a L o d m N d 3 d a 3 m a a y N cu E E m.N U a m a l a ro m c > o fh T X ^1 C m E LL m O] Al ca N l6 E T ai Z a ° O N c ai c m m C N N L UI 3 ✓s a L 4 E ° >, aNi 3 m ci m n m c U n U UJ m 2a N C N C O E O O > aw E >a ❑° m a U ° Cu M fa N N N C U°i .N.• 3 C O C m C m C m C UI N N C O N L w C > O C O N > O > O w E N L > m Q U n UJ O Q w Q J Q J N H m ai LL m U_ m m MEm m > m m m w NN m N m N U) m N m c c E c m U U o v U m ca U m c U m m C `o o> m 2 o L U o L U� O `o L U U (a m LLl J m C I m— m ... OC m +- ¢ Ec6 0 0 is c a ai U E m E ° E °� ❑ E ❑ m t E E 00 On8 > , U , U U m0 ii U (D(n Z U Z CDU ZU U CDU) ❑ in N O m c > a C N m m N L N N w 8] m C d' C m O N N Q~ It m LL E lL a (n � C N N ❑ C C >C (� U \ T > �. o O O cn � m c > m >` > J � E S 0 N N Cm c c c O- L O' a N J O N 3 m m Nm > U Climate Change Vulnerability Assessment Phase 2 Page 12 Draft Final Methodology Report 2.4.2 Infrastructure Data Information about the infrastructure being studied is also warranted to predict associated climate change threats. This data can include as -built drawings, condition assessment reports, operation and maintenance history, and GIS datasets. Infrastructure data is used to compliment climate data during the risk evaluation and is used to determine the asset's sensitivity to each climate risk event. For example, an asset in poor condition is more susceptible to failure due to a given risk event and similarly an asset built 50-years ago will be less resilient to future climate events. As such, infrastructure data provides additional context to inform how climate hazards interact with the assets and support risk rating assessments. For this study, the following sources of infrastructure data were reviewed: • Lancaster Wastewater Treatment Plant — City Contract 90-8 — Phase #2 Construction • Lancaster Lagoon Lift Station — Contract 7480-1 • Lancaster Sewage Lagoon Plans • Lancaster Wastewater Treatment Plant Expansion 1990-91 — Crandall Engineering Ltd. • Saint John River Flood Inundation Mapping. Due to limited availability of information, RVA relied primarily on first-hand knowledge of the project working group members and City staff to assess the sensitivity of infrastructure within each study area. The discussion and knowledge gained through the project workshop played an essential role in the risk evaluation. 2.5 Assess Risks The goal of the risk assessment step is to evaluate potential climate change vulnerabilities. The probability and consequence of each climate event is estimated and the project working group identifies unacceptable risks which may need to be mitigated or investigated further. Climate event risk ratings are assessed using a simple 5 x 5 risk rating matrix, as presented in Figure 3. This matrix allows each climate event to be analyzed in a systematic and consistent manner. This process evaluates both the probability and consequence of a risk event on 1 — 5 scales and multiplies these two values to obtain an overall risk rating for each climate event. Climate event risk ratings were determined using a two -stage approach. First, RVA team members conducted a preliminary assessment based on the data gathered and projected City of Saint John February 18, 2022 RVA 205501 0910.1 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 13 climate conditions. Second, preliminary assessment findings were to be presented to the project working group during a risk assessment workshop on March 10th, 2021, for review and discussion. Unfortunately, the workshop had to be cancelled due to scheduling conflicts and was postponed to a later date. As an alternative, RVA prepared a Technical Memorandum summarizing the preliminary risk assessment results and submitted the document on October 28, 2021 to the project working group for review and comments. Consequence 1 3 4 Insisni5caa3t 7_,e Moderate Severe Catastrophic 1 Improbable 2 4 6 8 10 Unlikely a 6 9 12 15 13 Pos-sable 4 d S 12 16 Lily c 5 � _• 15 Highly Probable Figure 3: Risk Rating Matrix 2.5.1 Probability The probability of a climate event occurring represents the likelihood the climate hazard will occur and result in an impact. The probability of climate events can be estimated using qualitative (e.g., improbable vs. highly probable) or quantitative (e.g., will occur in next 5 years or has a 20% chance of occurring or being exceeded any year) measures. The City's probability rating guide is shown below. Table 3: Probability Rating Criteria ProbabilityRating Qualitative Occurrence Occurrence Improbable Not likely to occur in Not likely to become next 50 years critical in next 50 years Likely to occur once Likely to become 2 Low Unlikely between 30 and 50 critical in 30-50 years years Likely to occur once Likely to become 3 Moderate Possible between 10 and 30 critical in 10-30 years years 4 High Likely Likely to occur at least Likely to become once a decade critical in a decade Very High Highly Probable Likely to occur once or Will become critical more annually within several years City of Saint John February 18, 2022 RVA 194497 PZ1IK Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 14 The project working group considered relevant climate and infrastructure data to estimate the probability each climate event would occur both in the current and future climate scenarios. The current or "baseline" scenario assumes historical climate parameters will continue unchanged in the future with no impacts from climate change. The future or "climate change" scenario estimated future climate parameters taking into consideration the impact of climate change. 2.5.2 Consequence The consequence of a climate event represents the severity of impacts if a risk event were to occur. To standardize the scoring of risk event consequences, the City established a 1 — 5 consequence scale utilizing criteria based on recovery cost, health and safety, loss of service, and environmental impact. The City's consequence rating guide is presented below. The project working group discussed each event on a case -by -case basis to determine an estimated consequence rating for each climate event. Table 4: Consequence Rating Criteria ProbabilityRating Cost Safety Small number of Negligible or no 1 Insignificant < $2,000 Negligible or no customers environmental injury. experiencing impact. minor disruption. Small number of $2,000 - Minor personal customers Impact 2 Minor $20,000 injury. ry' experiencing reversible within significant 3 months. disruption. $20,000 - Serious injury Significant localized service Impact 3 Severe $100,000 with loss over an reversible within hospitalization. extended period. 1 year. $100,000 - Major localized Impact 4 Major $1 M Loss of life. disruption over an reversible with 5 extended period. years. Multiple loss of Major long-term Impact not fully 5 Catastrophic > $1 M life or city-wide city-wide reversible. epidemic. disruption. City of Saint John February 18, 2022 RVA 194497 Pz1i Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 2.6 Identify Mitigation Strategies Page 15 Mitigation strategies were not identified in this pilot study. Section included as a placeholder for future considerations. 2.7 Update Risk Register The City has developed a standardized Climate Risk Register which is used to track completed risk assessments. The workbook automatically generates a summary of risk matrices detailing the climate threats facing each asset and automates and export file for integration with the City's GIS database. The Risk Register supports long-term planning and is intended to be used as a supporting reference during the City's annual capital budgeting process. Results from the Risk Assessment were updated in the risk register. Additional details on the method to update the risk register can be found in the workbook. City of Saint John February 18, 2022 RVA 194497 Q,IN Climate Change Vulnerability Assessments Phase 2 Final Methodology Report 3.0 FINDINGS 3.1 Lancaster Lagoon 3.1.1 Risks Identified Page 16 Climate risk events (including a description of the hazard, impact on the asset, and consequence of the impact) identified for the Lancaster Lagoon are listed in Table 7. 3.1.2 Risk Assessment Results Baseline The baseline (or current) climate risk assessment results for the Lancaster Lagoon are summarized in Table 5. No medium -high or high risk climate events were identified. Table 5: Lancaster Lagoon Current Climate Risk Summary CategoryRisk Low 1 Medium -Low 11 Medium 3 Medium -High 0 High 0 Future The future climate risk assessment results for the Lancaster Lagoon are summarized in Table 6. The evaluation identified one (3) medium -high climate risk event. The medium -high risks events identified are Hurricanes, Storm Surge, and Sea Level Rise. Table 6: Lancaster Lagoon Future Climate Risk Summary CategoryRisk Low 3 Medium -Low 7 Medium 2 Medium -High 3 High 0 The complete baseline and future risk assessment results can be found in Appendix A. 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R O 3 U LL Climate Change Vulnerability Assessment Phase 2 Draft Final Methodology Report 4.0 CONCLUSIONS AND RECOMMENDATIONS 4.1 Conclusions Page 19 A Climate Vulnerability Assessment for the Lancaster Lagoon building infrastructure was successfully piloted by improving on previous methods. Unfortunately, the City's feedback was not available to adjust the results. The assessment relied on the project working group's value judgement and readily available information to assess climate change vulnerabilities associated with the study area infrastructure. No High -risk (risk rating 20 - 25) climate hazards were identified during the future risk evaluation. Climate hazards which will likely pose a Medium -High risk (risk rating 12 - 16) in the future are summarized below: • Sea Level Rise • Storm Surge • Hurricanes 4.2 Recommendations Given the uncertainty and limitations of the project working group's value -based judgements, additional investigations are warranted to improve the accuracy and reliability of the risk assessments. The following investigations are recommended to confirm the likelihood and severity of Medium -High risk events: • Carry out a coastal modelling exercise to determine the impact of Sea Level Rise on the study area. Coastal modelling can use future climate scenarios to simulate waves and hydrodynamics to determine the impact of Sea Level Rise and assist with developing appropriate mitigation measures. Modelling the water level under varying tidal conditions could also help understand the impact of Storm Surges and Hurricanes. 5.0 LIMITATIONS AND UNCERTAINTIES The assessments of climate hazard likelihood and severity are based primarily on value judgement from the project working group. No hydrological evaluation or structural engineering analysis were performed to determine the accuracy of the assessment. The study is not intended to serve as a highly quantitative analysis but instead primarily as a qualitative exercise to interpret climate change impacts. It is acknowledged there is a high degree of uncertainty in the assessed likelihood and severity of each climate event, however the information presented is sufficient to identify potential climate vulnerabilities City of Saint John February 18, 2022 RVA 205501 Climate Change Vulnerability Assessments Phase 2 Final Methodology Report Page 20 and to focus attention to areas which may require further investigation to fully understand the likelihood and consequence of those vulnerabilities. Additionally, limited infrastructure data was available to support assessment of current and future climate risks for the Lancaster Lagoon. The data received was limited to construction drawings, contract documents and engineering reports, and no condition assessment reports, or operation and maintenance history records were available. To overcome these data limitation challenges, the project working group relied primarily on first-hand knowledge of managers and operators to assess the infrastructure's sensitivity to climate hazards. City of Saint John February 18, 2022 RVA 194497 QUIN Appendix A — Risk Assessment Results Lancaster Lagoon Pzf:1 F T- NINON -Ho MEMENIN PIZ, 1 11-11 PWI] 251 Risk Register Instructions s,--.. Saint John Climate Risk Register SA1NP JOHN Purpose The Climate Risk Register is used to track the results of climate risk assessments of the City's infrastructure. The workbook automatically generates summary risk matrices detailing the climate threats facing each asset, and automates an export file for integration in the City's GIS. The workbook includes 6 worksheets, described below: 1. Assets Under Investigation (AUI) - Lists the assets which have undergone a climate risk assessment. 2. Climate Events (CE) - Lists the different climate events which assets are evaluated against. This is an exhaustive list which may apply to some or all assets. 3. Asset -Climate Risk Evaluation (AUI_CE) - Centralized table to track the climate risk assessments for each asset at both the current and future climate scenarios. 4. Current Risk Matrix (C_R_matrix) - An automated matrix which summarizes the results of the current climate scenario risk assessments. 5. Furrent Risk Matrix (F_R_matrix) - An automated matrix which summarizes the results of the future climate scenario risk assessments. 6. GIS Export Sheet (GIS—export) - An automated sheet which lists the maximum current and future climate risk ratings for each asset. The worksheet is to be saved as a CSV file and integrated into the City's GIS database. Procedures There are five steps to update the climate risk register and export results into the GIS, listed below. 1. Identify assets under investigation 2. Identify relevant climate events 3. Conduct climate risk assessments 4. View results of assessments 5. Export results into the GIS Within each worksheet, there are several fields which require user input and there are several others which are calculated automatically. Fields have been color coded to clearly demonstrate which ones require input and others which are automatically calculated. 0 User Input OCalculated 2022-02-18 252 1 Risk Register Instructions 1. Identify assets under investigation Identify the asset(s) under investigation (AUI). The AUI can be a single or combination of multiple infrastructure asset(s) which will be evaluated under one or more climate events. You may choose to evaluate a single asset at a time, or pool multiple assets together in a localized area to facilitate the evaluation. For example, a culvert crossing may include multiple culverts. In this scenario it would be easier to consider all culverts together as single entity rather than repeating the evaluation for each one individually. You may pool up to 200 assets together. Update workshet "1. AUI" with the relevant asset information. Information required in this table is described below: - AUI ID — Unique identifier for the assets under investigation. Simply add 1 to the highest value in table. This is not the same Asset ID found in most of the City's databases. - NAME — A generic description of the asset(s) under investigation. - TYPE — The type of asset(s) under investigation. - EUL — The estimated useful life of the asset(s), in years. - ASSET ID(s) —A complete listing of the Asset IDs found in the asset's database (e.g. GIS). Where multiple assets are included in the AUI, delineate each with a comma ",". Do not include any spaces as this will cause the GIS export to return incorrect information. 2. Identify relevant climates events Identify the climate events which are going to be considered in the evaluation. A pre -defined list of climate events has already been populated in worksheet "2. CE" . If required, simply add additional climate events to the list. 2022-02-18 253 2 Risk Register Instructions W 3. Conduct climate risk assessments Input the results of your climate change risk assessments in worksheet "3. AUI_CE". Follow the list of steps below: 1. Assign a new "Event ID". Simply add 1 to the highest value in table for the unique identifier. 2. Select the appropriate asset name using the drop down menu or type in the name manually. 3. Select the appropriate climate event using the drop down menu or type in the event manually. 6 Event Ia (Asset Name Climate Event C I ! I I Pr 2 1 °Brothers Cove Heavy Rain 3 2 Brother's. Cove Multi -Day Rainfall 4 3 Brother's Cove Winter Rain 3 4 Brother's Cove Rain on Freezing Rain 6 5 Brother's Cove Rain on Frost i 6 Brother's Cave Spring Freshet 8 7Brother's Cove High Winds 5. Input the Probability and Consequence scores from your current and future climate risk assessment. Both Probability and Consequence are evaluated on a 1 to 5 rating scale. See the City's Risk Rating Manual for additional guidance on how to complete risk assessments. 6. The current and future climate event risk ratings will calculate automatically. See example below. Event ID (Climate Event D F Current Current Climate Climate Probability Consequer L !Heavy Rain 3 3 2 iMulti-Day Rainfall 3 4 3 !Winter Rain 4 2 4 Rain on Freezing Rain 3 2 5 Rain on Frost 3 3 6 Spring Freshet 3 3 7 High Winds 3 3 F G H I Current Future Climate Future Climate Future Climate Climate Risk Probability Consequence Risk 9 5 2 10 12 4 4 16 5 2 6 9 6 3 3 9 9 I 3 3 9 5 3 9 4 3 12 12 2022-02-18 254 3 Risk Register Instructions 4. View results of the climate risk assessments You can now automatically update the current and future risk assessment matrices (worksheets 4. C_R_matrix and 5. F_R_matrix, respectively). To do this, click the "Refresh All" button on the "Data" ribbon tab (see location below). The Queries will update this table automatically and no manual entries are required. t'CSV PG Decent 5txurc Queries & cannectaons ErLit ingr-Onnectm"U Propeakes Refr"h. LJ I�+Range Ail V I. ' C e± TrBnsdtaTM Ub18 4uene5 Cannedl-Ons tNING External data ConnEetion5 have been disabled Enxb1E LCantent AU1ID 'iew OtwOope'r Stn-cks Geagrap f]ala typts B C I) E F G Rain an ]Davy Mutti-Day Winter Freezing erne AssetType Rain ' Rainfall * Rain'- Raul j 5. Export results into the GIS If you've clicked the "Refresh All" button, the GIS export worksheet (6. GIS_export) should now be updated. This list assigns the maximum FUTURE risk rating (regardless of the event) for each asset in the table. This table can be saved as a CSV file and imported in the GIS database. The GIS group will be required to join the results of the CSV to the appropriate feature layer in the GIS. 2022-02-18 255 4 d « � U \ G LU / \ k z � ) F 7 1 Ln z L z S z< z < < L@ z 0 3 2@ e@ z z z z e@ e@ I` 7 i m\ m S G G j\ G G m i } ƒ ƒ / / : / } } \ \ \ \ / j > > = E : a / } } \ \ \ j \ \ 7 \ / / / { : C Cc: e \ \ \ ® _ / _ ) / { ) \ ° } j ) \ 0 $ ° 2 e * \ j j 2 2 2} f) 2 2 z ƒ { \ _ { 2 ± § \ \ \ \ 7 ) b= % : s i 2\\ R« \ ) } / \ }) ƒ / j > 2 » 3 a Q Q\& LM 3 \ q � P� Climate Events CE ID CE CODE Name 1 HILT High/Low Temperature 2 FTC Freeze/Thaw Cycles 3 HVR Heavy Rain 4 MDR Multi -Day Rainfall S WNR Winter Rain 6 RFR Rain on Freezing Rain 7 RON Rain on Frost 8 ICS Ice Storm 9 SFR Spring Freshet 10 HWI High Winds 11 WILD Wildland Fire 12 HVS Heavy Snowfall 13 SLR Sea Level Rise (SLR) 14 STS Storm Surge / SLR 1S HUR Hurricanes 16 ERT Earthquakes 2022-02-18 257 6 Risk Evaluation Results Event ID (Asset Name (Climate Event Current Climate Current Climate Current Climate I Future Climate I Future Climate I Future Climate Probability Consequence Risk Probability Consequence Risk 1 Green Head Road High/Low Temperature 1 1 1 2 1 2 2 Green Head Road Freeze/Thaw Cycles 4 2 8 3 2 6 3 Green Head Road Heavy Rain 2 2 4 3 2 6 4 Green Head Road Multi -Day Rainfall 2 3 6 3 3 9 5 Green Head Road Winter Rain 2 3 6 3 3 9 6 Green Head Road Rain on Freezing Rain 2 3 6 3 3 9 7 Green Head Road Rain on Frost 2 3 6 3 3 9 8 Green Head Road Ice Storm 3 3 9 4 3 12 9 Green Head Road Spring Freshet 3 4 12 4 4 16 10 Green Head Road High Winds 2 1 2 2 1 2 11 Green Head Road Wildland Fire 1 3 3 2 3 6 12 Green Head Road Heavy Snowfall 3 2 6 3 2 6 13 Green Head Road Sea Level Rise (SLR) 1 4 4 4 4 16 14 Green Head Road Storm Surge / SLR 2 4 8 5 4 20 15 Green Head Road Hurricanes 4 2 8 5 2 10 16 Rothesay Avenue High/Low Temperature 1 1 1 2 1 2 17 Rothesay Avenue Freeze/Thaw Cycles 4 2 8 3 2 6 18 Rothesay Avenue Heavy Rain 4 3 12 5 3 15 19 Rothesay Avenue Multi -Day Rainfall 4 3 12 5 3 15 20 Rothesay Avenue Winter Rain 4 3 12 5 3 15 21 Rothesay Avenue Rain on Freezing Rain 2 3 6 3 3 9 22 Rothesay Avenue Rain on Frost 3 3 9 2 3 6 23 Rothesay Avenue Ice Storm 3 3 9 4 3 12 24 Rothesay Avenue Spring Freshet 2 3 6 4 3 12 25 Rothesay Avenue High Winds 2 1 2 2 1 2 26 Rothesay Avenue Wildland Fire 1 3 3 2 3 6 27 Rothesay Avenue Heavy Snowfall 3 3 9 3 3 9 28 Rothesay Avenue Sea Level Rise (SLR) 1 4 4 2 4 8 29 Rothesay Avenue Storm Surge/SLR 1 5 5 3 5 15 30 Rothesay Avenue Hurricanes 4 2 8 5 2 10 31 Brother's Cove Heavy Rain 3 3 9 5 2 10 32 Brother's Cove Multi -Day Rainfall 3 4 12 4 4 16 33 Brother's Cove Winter Rain 4 2 8 5 2 10 34 Brother's Cove Rain on Freezing Rain 3 2 6 3 3 9 35 Brother's Cove Rain on Frost 3 3 9 1 3 3 36 Brother's Cove Spring Freshet 3 3 9 5 3 15 37 Brother's Cove High Winds 3 3 9 4 3 12 38 Brother's Cove Wildland Fire 1 2 2 4 2 8 39 Brother's Cove Heavy Snowfall 3 3 9 3 3 9 40 Brother's Cove Sea Level Rise (SLR) 4 4 16 5 4 20 41 Brother's Cove Storm Surge / SLR 4 4 16 5 4 20 42 Brother's Cove Hurricanes 4 4 16 5 4 20 43 Brother's Cove Earthquakes 1 1 1 1 1 1 44 Ragged Point Road Heavy Rain 3 4 12 5 4 20 45 Ragged Point Road Multi -Day Rainfall 4 4 16 5 4 20 46 Ragged Point Road Winter Rain 4 4 16 5 4 20 47 Ragged Point Road Rain on Freezing Rain 3 4 12 3 4 12 48 Ragged Point Road Rain on Frost 3 3 9 1 3 3 49 Ragged Point Road Spring Freshet 3 4 12 4 4 16 50 Ragged Point Road High Winds 3 4 12 4 4 16 51 Ragged Point Road Wildland Fire 1 3 3 4 3 12 52 Ragged Point Road Heavy Snowfall 3 3 9 3 3 9 53 Ragged Point Road Sea Level Rise (SLR) 4 4 16 5 4 20 54 Ragged Point Road Storm Surge / SLR 4 4 16 5 4 20 55 Ragged Point Road Hurricanes 3 4 12 5 4 20 56 Ragged Point Road Earthquakes 2 1 2 2 1 2 57 Market Place Heavy Rain 3 3 9 4 3 12 58 Market Place Multi -Day Rainfall 2 3 6 4 3 12 59 Market Place Winter Rain 3 3 9 4 3 12 60 Market Place Rain on Freezing Rain 1 3 3 3 3 9 61 Market Place Rain on Frost 3 1 3 1 1 1 62 Market Place Ice Storm 2 5 10 3 5 15 63 Market Place Wildland Fire 1 1 1 3 1 3 64 Market Place Heavy Snowfall 1 5 5 1 5 5 65 Market Place Sea Level Rise (SLR) 4 4 16 5 4 20 66 Market Place Storm Surge / SLR 4 5 20 5 5 25 67 Market Place Hurricanes 4 5 20 5 5 25 68 Market Place Earthquakes 1 1 1 1 1 1 69 Glenwood / Burnside Outfall Heavy Rain 3 4 12 4 4 16 70 Glenwood / Burnside Outfall Multi -Day Rainfall 2 4 8 4 4 16 71 Glenwood / Burnside Outfall Winter Rain 3 3 9 5 3 15 72 Glenwood / Burnside Outfall Rain on Freezing Rain 1 3 3 3 3 9 73 Glenwood / Burnside Outfall Rain on Frost 3 2 6 1 2 2 74 Glenwood / Burnside Outfall Ice Storm 2 5 10 3 5 15 75 Glenwood / Burnside Outfall Spring Freshet 2 5 10 4 5 20 76 Glenwood / Burnside Outfall Wildland Fire 1 1 1 3 1 3 77 Glenwood / Burnside Outfall Heavy Snowfall 1 5 5 1 5 5 78 Glenwood / Burnside Outfall Hurricanes 3 3 9 5 3 15 79 Glenwood / Burnside Outfall Earthquakes 1 1 1 1 1 1 80 Boars Head Road Pond Heavy Rain 4 2 8 5 2 10 81 Boars Head Road Pond Multi -Day Rainfall 3 1 3 4 1 4 82 Boars Head Road Pond Rain on Freezing Rain 2 3 6 4 3 12 83 Boars Head Road Pond Ice Storm 2 4 8 3 4 12 84 Boars Head Road Pond High Winds 1 3 3 3 3 9 2022-02-18 258 Risk Evaluation Results 85 Boars Head Road Pond Wildland Fire 1 4 4 4 4 16 86 Boars Head Road Pond Heavy Snowfall 3 3 9 1 3 3 87 Boars Head Road Pond Hurricanes 2 3 6 4 3 12 88 Sherbrooke Sand Cove Heavy Rain 4 4 16 5 4 20 89 Sherbrooke Sand Cove Multi -Day Rainfall 3 1 3 4 1 4 90 Sherbrooke Sand Cove Rain on Freezing Rain 3 4 12 5 4 20 91 Sherbrooke Sand Cove Ice Storm 2 4 8 3 4 12 92 Sherbrooke Sand Cove High Winds 1 3 3 3 3 9 93 Sherbrooke Sand Cove Heavy Snowfall 3 3 9 2 3 6 94 Sherbrooke Sand Cove Sea Level Rise (SLR) 1 4 4 3 4 12 95 Sherbrooke Sand Cove Storm Surge / SLR 1 4 4 3 4 12 96 Sherbrooke Sand Cove Hurricanes 2 3 6 4 3 12 97 Major's Brook Heavy Rain 4 1 4 5 1 5 98 Major's Brook Multi -Day Rainfall 3 4 12 4 4 16 99 Major's Brook Spring Freshet 3 2 6 5 2 10 100 Major's Brook High Winds 2 3 6 3 3 9 101 Major's Brook Wildland Fire 2 4 8 5 4 20 102 Major's Brook Hurricanes 2 3 6 3 3 9 103 Caledonia Brook Heavy Rain 4 1 4 5 1 5 104 Caledonia Brook Multi -Day Rainfall 3 4 12 4 4 16 105 Caledonia Brook Spring Freshet 2 1 2 4 1 4 106 Caledonia Brook High Winds 2 3 6 3 3 9 107 Caledonia Brook Wildland Fire 2 4 8 5 4 20 108 Caledonia Brook Hurricanes 2 3 6 3 3 9 109 McAllister Drive Storm System Freeze/Thaw Cycles 4 2 8 2 2 4 110 McAllister Drive Storm System Heavy Rain 3 3 9 4 3 12 111 McAllister Drive Storm System Multi -Day Rainfall 3 3 9 5 3 15 112 McAllister Drive Storm System Winter Rain 2 3 6 4 3 12 113 McAllister Drive Storm System Rain on Freezing Rain 3 4 12 4 4 16 114 McAllister Drive Storm System Rain on Frost 2 3 6 2 3 6 115 McAllister Drive Storm System Ice Storm 4 4 16 5 4 20 116 McAllister Drive Storm System Spring Freshet 3 4 12 5 4 20 117 McAllister Drive Storm System High Winds 3 4 12 4 4 16 118 McAllister Drive Storm System Wildland Fire 1 3 3 3 3 9 119 McAllister Drive Storm System Heavy Snowfall 4 4 16 3 4 12 120 McAllister Drive Storm System Hurricanes 3 4 12 5 4 20 121 McAllister Drive Storm System Earthquakes 1 1 1 1 1 1 122 Bayside Drive Storm System Freeze/Thaw Cycles 4 2 8 2 2 4 123 Bayside Drive Storm System Heavy Rain 3 3 9 4 3 12 124 Bayside Drive Storm System Multi -Day Rainfall 3 3 9 5 3 15 125 Bayside Drive Storm System Winter Rain 3 3 9 4 3 12 126 Bayside Drive Storm System Rain on Freezing Rain 3 3 9 4 3 12 127 Bayside Drive Storm System Rain on Frost 3 3 9 2 3 6 128 Bayside Drive Storm System Ice Storm 4 4 16 5 4 20 129 Bayside Drive Storm System Spring Freshet 3 3 9 4 3 12 130 Bayside Drive Storm System High Winds 3 4 12 4 4 16 131 Bayside Drive Storm System Wildland Fire 1 3 3 3 3 9 132 Bayside Drive Storm System Heavy Snowfall 4 4 16 3 4 12 133 Bayside Drive Storm System Sea Level Rise (SLR) 4 4 16 5 4 20 134 Bayside Drive Storm System Storm Surge / SLR 4 4 16 5 4 20 135 Bayside Drive Storm System Hurricanes 3 4 12 5 4 20 136 Bayside Drive Storm System Earthquakes 1 1 1 1 1 1 137 Boars Head Road Pond Winter Rain 5 5 25 2 2 4 139 Dominion Park Water & Wastewal Spring Freshet 4 3 12 4 3 12 139 Dominion Park Water & Wastewal Sea Level Rise (SLR) 1 4 4 2 4 8 140 Dominion Park Water& Wastewal Storm Surge/SLR 2 4 8 3 4 12 141 Dominion Park Water & Wastewal Heavy Rain 1 3 3 3 3 9 142 Dominion Park Water & Wastewal Multi -Day Rainfall 1 3 3 3 3 9 143 Dominion Park Water & Wastewal Hurricanes 1 4 4 2 4 8 144 Dominion Park Water& Wastewal Freeze/Thaw Cycles 1 2 2 1 2 2 145 Reversing Falls Transmission Main High/Low Temperature 3 3 9 2 3 6 146 Reversing Falls Transmission Main Freeze/Thaw Cycles 2 3 6 1 3 3 147 Reversing Falls Transmission Main High Winds 3 3 9 3 3 9 148 Reversing Falls Transmission Main Hurricanes 2 3 6 4 3 12 149 Lancaster WWTP Lagoon High/Low Temperature 2 2 4 1 2 2 150 Lancaster WWTP Lagoon Freeze/Thaw Cycles 4 1 4 3 1 3 151 Lancaster WWTP Lagoon Heavy Rain 2 2 4 3 2 6 152 Lancaster WWTP Lagoon Multi -Day Rainfall 2 2 4 3 2 6 153 Lancaster WWTP Lagoon Winter Rain 2 2 4 3 2 6 154 Lancaster W WTP Lagoon Rain on Freezing Rain 2 2 4 3 2 6 155 Lancaster W WTP Lagoon Rain on Frost 2 2 4 1 2 2 156 Lancaster W WTP Lagoon Ice Storm 3 2 6 4 2 8 157 Lancaster WWTP Lagoon Spring Freshet 2 2 4 2 2 4 158 Lancaster WWTP Lagoon High Winds 2 2 4 2 2 4 159 Lancaster WWTP Lagoon Wildland Fire 1 3 3 2 3 6 160 Lancaster W WTP Lagoon Heavy Snowfall 3 3 9 2 4 8 161 Lancaster W WTP Lagoon Sea Level Rise (SLR) 1 4 4 3 4 12 162 Lancaster W WTP Lagoon Storm Surge / SLR 2 4 8 4 4 16 163 Lancaster WWTP Lagoon Hurricanes 4 2 8 4 4 16 2022-02-18 259 MI-foJ pk. Risk Register GIS Export AUI.Name AUI.Asset Type Future Climate Risk JAsset ID Green Head Road Road 20 RWA-1214 Green Head Road Road 20 RWB-1255 Rothesay Avenue Road 15 RWA-91 Rothesay Avenue Road 15 RWA-96 Rothesay Avenue Road 15 RWA-469 Rothesay Avenue Road 15 RWB-83 Rothesay Avenue Road 15 RWB-46 Rothesay Avenue Road 15 RWB-2709 Brother's Cove Culvert 20 WWN-STM-36803 Brother's Cove Culvert 20 WWN-STM-36804 Ragged Point Road Culvert 20 WWN-STM-CLV-1416 Ragged Point Road Culvert 20 WWN-STM-CLV-1417 Market Place Outfall 25 WWN-STM-09738 Glenwood / Burnside Outfall Outfall 20 WWN-STM-08453 Boars Head Road Pond SWM Pond 16 NA Sherbrooke Sand Cove SWM Pond 20 SWM-DP-7 Major's Brook Open Channel 20 NA Caledonia Brook Open Channel 20 NA McAllister Drive Storm System Storm System 20 WWN-STM-03713 McAllister Drive Storm System Storm System 20 WWN-STM-03714 McAllister Drive Storm System Storm System 20 WWN-STM-03715 McAllister Drive Storm System Storm System 20 WWN-STM-03716 McAllister Drive Storm System Storm System 20 WWN-STM-03717 McAllister Drive Storm System Storm System 20 WWN-STM-03718 McAllister Drive Storm System Storm System 20 WWN-STM-03719 McAllister Drive Storm System Storm System 20 WWN-STM-03721 McAllister Drive Storm System Storm System 20 WWN-STM-03722 McAllister Drive Storm System Storm System 20 WWN-STM-03723 McAllister Drive Storm System Storm System 20 WWN-STM-03724 McAllister Drive Storm System Storm System 20 WWN-STM-03725 McAllister Drive Storm System Storm System 20 WWN-STM-05922 McAllister Drive Storm System Storm System 20 WWN-STM-05927 McAllister Drive Storm System Storm System 20 WWN-STM-05929 McAllister Drive Storm System Storm System 20 WWN-STM-05930 McAllister Drive Storm System Storm System 20 WWN-STM-05931 McAllister Drive Storm System Storm System 20 WWN-STM-05933 McAllister Drive Storm System Storm System 20 WWN-STM-05990 McAllister Drive Storm System Storm System 20 WWN-STM-07140 McAllister Drive Storm System Storm System 20 WWN-STM-16440 McAllister Drive Storm System Storm System 20 WWN-STM-16442 McAllister Drive Storm System Storm System 20 WWN-STM-16443 McAllister Drive Storm System Storm System 20 WWN-STM-16444 McAllister Drive Storm System Storm System 20 WWN-SAN-214656 McAllister Drive Storm System Storm System 20 WWN-STM-223542 McAllister Drive Storm System Storm System 20 WWN-STM-223543 McAllister Drive Storm System Storm System 20 WWN-STM-223546 McAllister Drive Storm System Storm System 20 WWN-STM-223547 McAllister Drive Storm System Storm System 20 WWN-SAN-223548 McAllister Drive Storm System Storm System 20 WWN-STM-223549 McAllister Drive Storm System Storm System 20 WWN-SAN-223550 McAllister Drive Storm System Storm System 20 WWN-STM-325701 McAllister Drive Storm System Storm System 20 WWN-STM-325702 McAllister Drive Storm System Storm System 20 WWN-STM-437836 McAllister Drive Storm System Storm System 20 WWN-STM-437837 McAllister Drive Storm System Storm System 20 WWN-STM-437838 McAllister Drive Storm System Storm System 20 WWN-STM-437839 McAllister Drive Storm System Storm System 20 WWN-STM-437840 McAllister Drive Storm System Storm System 20 WWN-STM-MH-003623 McAllister Drive Storm System Storm System 20 WWN-STM-MH-003624 McAllister Drive Storm System Storm System 20 WWN-STM-MH-003625 McAllister Drive Storm System Storm System 20 WWN-SAN-MH-010702 McAllister Drive Storm System Storm System 20 WWN-STM-MH-010704 McAllister Drive Storm System Storm System 20 WWN-STM-MH-010705 2022-02-18 262 11 Risk Register GIS Export McAllister Drive Storm System Storm System 20 WWN-STM-MH-010706 McAllister Drive Storm System Storm System 20 WWN-STM-MH-010707 McAllister Drive Storm System Storm System 20 WWN-STM-MH-010708 McAllister Drive Storm System Storm System 20 WWN-STM-MH-010711 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-012027 McAllister Drive Storm System Storm System 20 WWN-STM-CBI-012028 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-012029 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-012030 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-012034 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-015958 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-015959 McAllister Drive Storm System Storm System 20 WWN-SAN-MH-173972 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-181256 McAllister Drive Storm System Storm System 20 WWN-STM-MH-181258 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-181259 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-181260 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-261722 McAllister Drive Storm System Storm System 20 WWN-STM-CB2-322035 McAllister Drive Storm System Storm System 20 WWN-S00-90 McAllister Drive Storm System Storm System 20 WWN-SOO-468 McAllister Drive Storm System Storm System 20 WWN-SGI-535 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001300 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001302 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001303 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001304 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001305 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001306 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001308 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001309 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001312 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001318 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001319 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001322 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001324 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001331 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001626 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001627 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-1629 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001630 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001631 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001632 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001636 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001637 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001638 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001644 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001645 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001662 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001663 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001664 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001668 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001669 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001673 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001674 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001694 Bayside Drive Storm System Storm System 20 WWN-STM-MH-001701 Bayside Drive Storm System Storm System 20 WWN-COM-MH-001702 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-001703 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011352 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011354 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011355 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011356 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-011357 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-011359 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-011362 2022-02-18 263 12 Risk Register GIS Export Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011363 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011368 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011370 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011542 Bayside Drive Storm System Storm System 20 WWN-STM-CBI-011543 Bayside Drive Storm System Storm System 20 WWN-STM-CBI-011544 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011560 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011564 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011565 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011568 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-011583 Bayside Drive Storm System Storm System 20 WWN-COM-MH-154329 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-204647 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-204648 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-204649 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-206264 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-206265 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-212684 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-213487 Bayside Drive Storm System Storm System 20 WWN-SAN-MH-213488 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-213489 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-213890 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-213891 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-213892 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-235171 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-235172 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-235173 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-235174 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-235176 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-235177 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-235178 Bayside Drive Storm System Storm System 20 WWN-STM-MH-235179 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-235180 Bayside Drive Storm System Storm System 20 WWN-STM-MH-237571 Bayside Drive Storm System Storm System 20 WWN-STM-CB1-282656 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-282657 Bayside Drive Storm System Storm System 20 WWN-STM-CB2-282658 Bayside Drive Storm System Storm System 20 WWN-SAN-04137 Bayside Drive Storm System Storm System 20 WWN-STM-04142 Bayside Drive Storm System Storm System 20 WWN-SAN-04230 Bayside Drive Storm System Storm System 20 WWN-STM-04231 Bayside Drive Storm System Storm System 20 WWN-STM-04232 Bayside Drive Storm System Storm System 20 WWN-STM-04233 Bayside Drive Storm System Storm System 20 WWN-STM-04234 Bayside Drive Storm System Storm System 20 WWN-STM-04235 Bayside Drive Storm System Storm System 20 WWN-STM-04236 Bayside Drive Storm System Storm System 20 WWN-STM-04237 Bayside Drive Storm System Storm System 20 WWN-COM-04238 Bayside Drive Storm System Storm System 20 WWN-COM-04239 Bayside Drive Storm System Storm System 20 WWN-COM-04240 Bayside Drive Storm System Storm System 20 WWN-STM-04241 Bayside Drive Storm System Storm System 20 WWN-COM-04242 Bayside Drive Storm System Storm System 20 WWN-STM-04245 Bayside Drive Storm System Storm System 20 WWN-SAN-04246 Bayside Drive Storm System Storm System 20 WWN-SAN-04248 Bayside Drive Storm System Storm System 20 WWN-SAN-04249 Bayside Drive Storm System Storm System 20 WWN-SAN-04250 Bayside Drive Storm System Storm System 20 WWN-SAN-04251 Bayside Drive Storm System Storm System 20 WWN-SAN-04253 Bayside Drive Storm System Storm System 20 WWN-COM-04256 Bayside Drive Storm System Storm System 20 WWN-STM-04364 Bayside Drive Storm System Storm System 20 WWN-STM-04365 Bayside Drive Storm System Storm System 20 WWN-STM-04366 Bayside Drive Storm System Storm System 20 WWN-STM-04367 2022-02-18 264 13 Risk Register GIS Export Bayside Drive Storm System Storm System 20 WWN-STM-04368 Bayside Drive Storm System Storm System 20 WWN-SAN-04369 Bayside Drive Storm System Storm System 20 WWN-STM-04371 Bayside Drive Storm System Storm System 20 WWN-COM-04372 Bayside Drive Storm System Storm System 20 WWN-COM-04373 Bayside Drive Storm System Storm System 20 WWN-SAN-04374 Bayside Drive Storm System Storm System 20 WWN-COM-04375 Bayside Drive Storm System Storm System 20 WWN-SAN-04376 Bayside Drive Storm System Storm System 20 WWN-COM-04377 Bayside Drive Storm System Storm System 20 WWN-SAN-04378 Bayside Drive Storm System Storm System 20 WWN-COM-04379 Bayside Drive Storm System Storm System 20 WWN-STM-04380 Bayside Drive Storm System Storm System 20 WWN-STM-04381 Bayside Drive Storm System Storm System 20 WWN-STM-04382 Bayside Drive Storm System Storm System 20 WWN-SAN-04383 Bayside Drive Storm System Storm System 20 WWN-SAN-04384 Bayside Drive Storm System Storm System 20 WWN-SAN-04385 Bayside Drive Storm System Storm System 20 WWN-STM-04386 Bayside Drive Storm System Storm System 20 WWN-STM-04387 Bayside Drive Storm System Storm System 20 WWN-STM-04395 Bayside Drive Storm System Storm System 20 WWN-COM-04401 Bayside Drive Storm System Storm System 20 WWN-STM-04403 Bayside Drive Storm System Storm System 20 WWN-STM-04407 Bayside Drive Storm System Storm System 20 WWN-SAN-04408 Bayside Drive Storm System Storm System 20 WWN-SAN-04409 Bayside Drive Storm System Storm System 20 WWN-STM-04410 Bayside Drive Storm System Storm System 20 WWN-STM-04412 Bayside Drive Storm System Storm System 20 WWN-STM-04413 Bayside Drive Storm System Storm System 20 WWN-STM-04414 Bayside Drive Storm System Storm System 20 WWN-STM-04415 Bayside Drive Storm System Storm System 20 WWN-STM-04416 Bayside Drive Storm System Storm System 20 WWN-STM-04417 Bayside Drive Storm System Storm System 20 WWN-COM-04419 Bayside Drive Storm System Storm System 20 WWN-STM-04529 Bayside Drive Storm System Storm System 20 WWN-COM-04530 Bayside Drive Storm System Storm System 20 WWN-STM-04590 Bayside Drive Storm System Storm System 20 WWN-SAN-04591 Bayside Drive Storm System Storm System 20 WWN-STM-04673 Bayside Drive Storm System Storm System 20 WWN-STM-04674 Bayside Drive Storm System Storm System 20 WWN-STM-04678 Bayside Drive Storm System Storm System 20 WWN-STM-04679 Bayside Drive Storm System Storm System 20 WWN-STM-04683 Bayside Drive Storm System Storm System 20 WWN-STM-04684 Bayside Drive Storm System Storm System 20 WWN-STM-04685 Bayside Drive Storm System Storm System 20 WWN-STM-04689 Bayside Drive Storm System Storm System 20 WWN-STM-04690 Bayside Drive Storm System Storm System 20 WWN-STM-04691 Bayside Drive Storm System Storm System 20 WWN-STM-05589 Bayside Drive Storm System Storm System 20 WWN-STM-05590 Bayside Drive Storm System Storm System 20 WWN-COM-05591 Bayside Drive Storm System Storm System 20 WWN-STM-05592 Bayside Drive Storm System Storm System 20 WWN-SAN-250498 Bayside Drive Storm System Storm System 20 WWN-SAN-253712 Bayside Drive Storm System Storm System 20 WWN-SAN-254113 Bayside Drive Storm System Storm System 20 WWN-COM-254114 Bayside Drive Storm System Storm System 20 WWN-SAN-260545 Bayside Drive Storm System Storm System 20 WWN-SAN-260546 Bayside Drive Storm System Storm System 20 WWN-STM-261748 Bayside Drive Storm System Storm System 20 WWN-STM-261749 Bayside Drive Storm System Storm System 20 WWN-STM-262150 Bayside Drive Storm System Storm System 20 WWN-STM-262151 Bayside Drive Storm System Storm System 20 WWN-SAN-262152 Bayside Drive Storm System Storm System 20 WWN-SAN-262153 Bayside Drive Storm System Storm System 20 WWN-SAN-262154 2022-02-18 265 14 Risk Register GIS Export Bayside Drive Storm System Storm System 20 WWN-SAN-262155 Bayside Drive Storm System Storm System 20 WWN-STM-262157 Bayside Drive Storm System Storm System 20 WWN-STM-262158 Bayside Drive Storm System Storm System 20 WWN-STM-262159 Bayside Drive Storm System Storm System 20 WWN-STM-262160 Bayside Drive Storm System Storm System 20 WWN-STM-262161 Bayside Drive Storm System Storm System 20 WWN-SAN-262162 Bayside Drive Storm System Storm System 20 WWN-COM-281052 Bayside Drive Storm System Storm System 20 WWN-STM-281054 Bayside Drive Storm System Storm System 20 WWN-STM-281055 Bayside Drive Storm System Storm System 20 WWN-STM-281056 Bayside Drive Storm System Storm System 20 WWN-STM-281057 Bayside Drive Storm System Storm System 20 WWN-STM-281058 Bayside Drive Storm System Storm System 20 WWN-STM-281059 Bayside Drive Storm System Storm System 20 WWN-STM-281060 Bayside Drive Storm System Storm System 20 WWN-STM-283056 Bayside Drive Storm System Storm System 20 WWN-SAN-284660 Bayside Drive Storm System Storm System 20 WWN-STM-361316 Bayside Drive Storm System Storm System 20 WWN-STM-361317 Bayside Drive Storm System Storm System 20 WWN-COM-361318 Bayside Drive Storm System Storm System 20 WWN-STM-362109 Bayside Drive Storm System Storm System 20 WWN-STM-362110 Bayside Drive Storm System Storm System 20 WWN-STM-362111 Bayside Drive Storm System Storm System 20 WWN-STM-363716 Bayside Drive Storm System Storm System 20 WWN-STM-363717 Bayside Drive Storm System Storm System 20 WWN-STM-364117 Bayside Drive Storm System Storm System 20 WWN-COM-366144 Bayside Drive Storm System Storm System 20 WWN-COM-367328 Bayside Drive Storm System Storm System 20 WWN-CSDP-587 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07606 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07607 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07612 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07614 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07615 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07617 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07618 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07619 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07620 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07630 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07635 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07638 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07640 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07643 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07644 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07648 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07649 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07650 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07651 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07652 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07653 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07654 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07655 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07656 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07719 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07721 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07722 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07723 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07725 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07735 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07736 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07739 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07777 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07778 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07802 2022-02-18 266 15 Risk Register GIS Export Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07803 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07886 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07887 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07888 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07889 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07890 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07891 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07893 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07912 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07913 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07914 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07915 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07916 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07917 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-07926 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-08091 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-08092 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-08094 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109561 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109562 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109960 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109961 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109962 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109963 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109964 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109965 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109973 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109974 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-109975 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-STM-109978 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-114049 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-347830 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348231 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348234 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348235 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348236 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348237 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348238 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348239 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348240 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348241 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348242 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348243 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348255 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348256 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348257 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348258 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348259 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348260 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-348261 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-349031 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-353912 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-SAN-368551 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09417 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09418 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09419 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09420 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09421 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09422 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09423 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09424 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09425 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09426 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09427 2022-02-18 267 16 Risk Register GIS Export Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09428 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09429 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09430 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09431 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09432 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09433 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09434 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09435 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09437 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09438 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09439 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09450 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09451 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09452 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09453 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09454 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09455 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09456 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09457 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09458 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09459 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09460 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09461 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09462 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09463 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09464 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09465 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09466 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09467 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09468 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09469 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09470 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09471 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09472 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09473 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09474 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09475 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09476 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09477 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09478 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09479 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09483 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09486 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09487 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09488 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09489 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09490 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09491 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09492 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09493 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09494 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09495 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09496 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09497 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09498 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09499 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09500 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09501 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09502 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09503 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09504 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09505 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09506 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09513 2022-02-18 268 17 Risk Register GIS Export Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09592 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09593 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09594 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09595 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09596 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09597 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09598 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09599 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-09600 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-210417 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-210418 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-210419 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-210822 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-211622 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-214059 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-214060 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-214061 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-214062 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-214063 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-214064 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-236676 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266520 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266521 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266522 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266523 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266524 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266525 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266526 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266527 Dominion Park Water & Wastewater Watermain, Wastewater 12 WWN-WTR-266528 Dominion Park Water & Wastewater Watermain, Wastewater 12 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The City of Saint John Report to the Finance Committee on the 2021 audit May 26, 2022 W-111 Deloitte May 19, 2022 To Finance Committee of the City of Saint John Report on audited annual financial statements Dear Finance Committee Members: Deloitte LLP 44 Chipman Hill 7th Floor Brunswick House Saint John NB E21- 4R9 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca We are pleased to submit this report on the status of our audit of the City of Saint John ("the City") for the 2021 fiscal year. This report summarizes the scope of our audit, our findings, and reviews certain other matters that we believe to be of interest to you. As agreed in our master service agreement ("MSA") dated February 22, 2019, and any previous confirmation letters issued pursuant to the MSA and all as may be updated or amended from time to time, we have performed an audit of the financial statements of the City of Saint John as at and for the year ended December 31, 2021, in accordance with Canadian generally accepted auditing standards ("Canadian GAAS") and expect to issue our audit report once all work is finalized and the statements are approved. This report is intended solely for the information and use of Finance Committee, management and others within the City and is not intended to be, and should not be, used by anyone other than these specified parties. We look forward to discussing this report summarizing the outcome of our audit with you and answering any questions you may have. Yours truly, LLP Chartered Professional Accountants WIN The City of Saint Jahn I Table of contents Table of contents Executive summary Significant audit risks and events Significant accounting policies, judgments, and estimates Appendix 1 - Communication requirements and other reportable matters Appendix 2 - Business insights and recommendations Appendix 3 - Group Audit Appendix 4 - Draft version of management representation letter Appendix 5 - Deloitte resources a click away 1 3 0 7 10 11 12 20 287 © Deloitte LLP and affiliated entities. The City of Saint John I Executive summary Executive summary Nudit scope and terms of engagement We have been asked to perform an audit of the City's consolidated financial statements (the "financial statements") in accordance with Canadian Public Sector Accounting Standards ("PSAS") as at and for the year ending December 31, 2021. Our audit was be conducted in accordance with Canadian Generally Accepted Auditing Standards ("Canadian GAAS"). The terms and conditions of our engagement, including our responsibilities for any additional audit -related services you have asked us to provide, are described in the master service agreement dated February 22, 2019, and any previous confirmation letters issued pursuant to the MSA and all as may be updated or amended from time to time, which was signed by management on behalf of the Finance Committee members. We have developed appropriate safeguards and procedures to eliminate threats to our independence or to reduce them to an acceptable level. OSignificant risks Status ® Uncorrected misstatements Presumed risk of fraud on revenue 1 recognition for property taxes, unconditional grants, and other Materiality 0 revenue 2 Management override of controls 0 Uncorrected misstatement, yA'Oft New from prior 0 Continued from Removed from Materiality levels are determined on the basis of year prior year prior year total revenues. Our materiality for the year ended December 31, 2021, was $6,400,000 (2020, $7,460,000). Uncorrected misstatements totalled nil. Receipt of signed Receipt of legal letters Management's representation letter Completion of our subsequent events procedures Final audit partner review of select working papers Receipt of evidence to complete minor documentation items Completion of the Engagement Quality Control review COVID-19 & Wind-up of Parking Refer to Significant events section of report. No changes in the significant identified. 1 288 © Deloitte LLP and affiliated entities. The City of Saint John I Executive summary Audit fees Yearend Reporting period(s) ("Fiscal Year") The City of Saint John - Consolidated The City of Saint John — Trust Funds The City of Saint John — Wind-up of Parking Total Going concern Management has completed its assessment of the ability of the City to continue as a going concern and in making its assessment did not identify any material uncertainties related to events or conditions that may cast significant doubt upon the City's ability to continue as a going concern. We agree with management's assessment. December 31 2021 $67,050 1,675 3,500 $72,225 GResults or In accordance with Canadian GAAS, our audit designed to enable us to express an opinion on the fairness of the presentation of the City's annual financial statements prepared in accordance with PSAS. No restrictions have been placed on the scope of our audit. In performing the audit, we were given full and complete access to the accounting records, supporting documentation and other information requested. We intend to issue an unmodified audit report on the financial statements of the City for the year ended December 31, 2021, once the outstanding items referred to above are completed satisfactorily and the financial statements are approved by the Finance Committee and Council. draft version of our auditor's report is included LinAppendix 3. . I 2 289 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Significant audit risks and events Significant audit risks and events The significant audit risks identified as part of our risk assessment, together with our planned responses and conclusions, are described below. Significant risk dashboard Legend OSignificant level of management judgment involved OMinimal/No management judgment involved D+I: Planned testing of the design and implementation of key controls OE: Planned testing of the operating effectiveness of key controls Presumed risk of fraud on revenue recognition for property taxes, unconditional grant nd other revenue Fraud risk Control testing Level of management Specialist, expert, or planned judgment innovation involvement Yes D+I "' No Analysis of risk Audit response and results • Under Canadian GAAS, we are required to evaluate the risk of fraud in revenue recognition. We have evaluated the revenue transactions, and we have concluded that the significant risk is that revenue may have been recorded in the incorrect period. This represents a fraud risk for the 2021 audit. • We evaluated the design and implementation of the internal controls that address this risk. We did not rely on controls. • We confirmed balances with third parties when possible to ensure that the revenue recorded was appropriate. When not possible, we detail tested the revenue streams and ensured that proper revenue recognition criteria were met and that the transactions were recorded in the proper period. • We concluded that the internal controls were designed and implemented appropriately. • We obtained sufficient audit evidence to conclude that there were no material misstatements. 3 290 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Significant audit risks and events Management override of controls Fraud risk Control testing planned Yes Analysis of risk Not applicable Level of management Specialist, expert, or judgment innovation involvement • Management is in a unique position to override internal controls, which could allow manipulation of the accounting records that could result in financial statements that are materially misstated. O No Audit response and results • We discussed fraud with management. • We tested a sample of journal entries made throughout the period and adjustments made at the end of the reporting period. • We evaluated the business rationale for any significant unusual transactions. • We determined whether the judgments and decisions related to management estimates indicate a possible bias, which included performing retrospective analysis of significant accounting estimates. • We obtained sufficient audit evidence to conclude that there were no material misstatements. 4 291 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Significant audit risks and events Significant events COVID-19 Impact on our 2021 audit Travel restrictions, office closures, and other logistical challenges arising from the COVID-19 pandemic have and will continue to impact how our clients execute their accounting and reporting functions. Similarly, as auditors, we face practical challenges in obtaining audit evidence in the same manner, and of the same type, that we may have historically. Globally, our audit teams are adapting to this reality to ensure we continue to serve our clients and the public interest with distinction. As always, it has been imperative that we exercise appropriate professional skepticism to conclude whether sufficient appropriate audit evidence has been obtained. A heightened sense of professional skepticism is needed as we evaluate changes to our clients' businesses and the impact of those changes on the areas we audit. Below are just a few examples of how COVID-19 can impact our audits and the innovative solutions we have applied to the audit of the City. apiiiYW ■iiltri How do you maintain During the audit we combined inspection of documentation with inquiry through professional skepticism discussion or videoconference with the finance team. when face-to-face interactions are restricted? Confidentiality and Privacy We were required to observe the security and confidentially of the City's data Considerations and we used when possible only Deloitte-approved communication and sharing tools. In addition, we were able to use consultation that were available to teams, when circumstances and judgments were difficult, no significant matters were noted within the audit. Deloitte used Deloitte Connect to conduct the 2021 audit. Considerations when We validated details included within scanned document with another source Evaluating Scanned (e.g., internet search of third -party address included on the invoice, or Evidence confirmation with a third party). We confirmed that no information was cut off and all pages expected to be scanned were included and accurate (e.g., inspect page count). Dissolution of Saint John Parking Commission On October 1, 2021, the Saint John Parking Commission entered into a Donation Agreement with the City of Saint John, which resulted in the transfer of all their assets and liabilities to the City in consideration for the sum of $1. After this transaction occurred, the Commission wound up into the City. Impact on our 2021 audit The Commission's management team determined that it would be more beneficial for the Commission to be wound up into the City rather than to exist as a separate legal entity. The wind up occurred on the first day in October, resulting in the fiscal year-end changing from the usual December year-end to a September year-end. The change in fiscal year end impacted how we tested accounts from the prior year, given the addition of new accounts. Furthermore, it was imperative that we exercise appropriate professional skepticism to conclude whether the journal entries were sufficient and appropriate. A keen sense of professional skepticism is needed as we evaluate changes to our audit procedures, and the impact of those changes on the areas we audit. 292 © Deloitte LLP and affiliated entities. The City of Saint John I Significant accounting policies, judgments, and estimates Significant accounting policies,, judgments, and estimates The accounting policies described below are those that are most important and representative of the City's financial condition and financial performance. In the course of our audit of the financial statements, we considered the qualitative aspects of the financial reporting process, including items that have a significant impact on the relevance, reliability, comparability, and understandability of the information included in the financial statements. We believe the City's significant accounting policies, judgments, and estimates to be: • Allowance for doubtful accounts • Tangible capital assets - useful lives, amortization, and impairment • Accounts payable accruals • Assumptions relating to pension plans In our judgment, the significant accounting practices, and policies, selected and applied by management are, in all material respects, acceptable under PSAS and are appropriate to the particular circumstances of the City. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. These judgments are normally based on knowledge and experience about past and current events, assumptions about future events, and interpretations of the financial reporting standards. During the year ended December 31, 2021, management advised us that there were no significant changes in accounting estimates or in judgments relating to the application of the accounting policies. In our judgment, the significant accounting estimates made by management are, in all material respects, free of possible management bias and of material misstatement. The disclosure in the financial statements around estimation uncertainty is in accordance with PSAS and is appropriate to the particular circumstances of the City. 293 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 1 — Communication requirements and other reportable matters Appendix 1 - Communication requirements and other reportable matters Reference Refer to this report or document described below Audit Service Plan 1. Our responsibilities under Canadian CAS1 260.14 GAAS, including forming and expressing an opinion on the financial statements 2. An overview of the overall audit strategy, addressing: a. Timing of the audit b. Significant risks, including fraud risks c. Nature and extent of specialized skill or knowledge needed to perform the planned audit procedures related to significant risk d. Names, locations, and planned responsibilities of other independent public accounting firms or others that perform audit procedures in the audit 3. Significant transactions outside of the normal course of business, including related party transactions Year End Communication 4. Fraud or possible fraud identified through the audit process S. Significant accounting policies, practices, unusual transactions, and our related conclusions 6. Alternative treatments for accounting policies and practices that have been discussed with management during the current audit period 7. Matters related to going concern MSA CAS 260.15 The audit was conducted in accordance with our audit plan, which was communicated to the Finance Committee. We confirm that there have been no significant amendments to the audit scope and approach communicated in the audit plan. CAS 260 App. 2, The City has properly identified, accounted for, and CAS 550.27 disclosed its relationships and transactions with related parties in the consolidated financial statements. CAS 240.40-.42 We are not aware of any fraudulent events. CAS 260.16 a. CAS 260.16 a. CAS 570.25 Significant Accounting practices, judgments, and estimates Significant Accounting practices, judgments, and estimates We concluded that there was no substantial doubt about the City's ability to continue as a going concern. 1 CAS: Canadian Auditing Standards — CAS are issued by the Auditing and Assurance Standards Board of CPA Canada 7 294 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 1 — Communication requirements and other reportable matters Required communication Reference Refer to this report or document described below 8. Use of the work of specialists CAS 260.15, As planned, Deloitte specialists and experts assisted in A13 the audit to the extent we considered necessary: IT Participated in evaluating internal specialists: controls and in using our computerized audit applications Actuarial Helped assess the adequacy of the experts: defined benefit obligation 9. Consultation with other accountants CAS 260.16(c), Management has informed us that the City has not (i), A22 consulted with other accountants about auditing or accounting matters. 10. Management judgments and CAS 260.16 a. Significant Accounting practices, judgments, accounting estimates and estimates 11. Significant difficulties, if any, CAS 260.16 b. No significant difficulties to report. encountered during the audit 12. Material written communications CAS 260.16 c. Management representation letter between management and us, including management representation letters 13. Other matters that are significant CAS 260.16e. No other matters to report. to the oversight of the financial reporting process 14. Modifications to our opinion(s) CAS 260.A21 We will issue an unmodified opinion. 15. Other significant matters discussed CAS 260.A.22 Consultation with other accountants, chartered with management professional accountants, or other experts. 16. Under our professional standards we are required to communicate, unless we are prohibited by a law or regulation, matters involving non- compliance by the Company with applicable laws and regulations, including illegal or possibly illegal acts that come to our attention 17. Significant deficiencies in internal control, if any, identified by us in the conduct of the audit of the financial statements 18. Uncorrected misstatements and disclosure items CAS 250.23 Our limited procedures did not identify any areas of material non-compliance with laws and regulations by the City, that are not otherwise prohibited to disclosed by law or regulation. CAS 265 No deficiencies to report. CAS 450.12-13 In accordance with Canadian GAAS, we request that all misstatements be corrected. No uncorrected misstatements and uncorrected disclosure to report. 8 295 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 1 — Communication requirements and other reportable matters Required communication Reference other reportable matters 19. Changes to the audit plan CAS 260.A26 20. Concerns regarding management CAS 260.11, competence and integrity A38 21. Disagreements with management CAS 260.16(c)(i), A22 Refer to this report or document described below Amendments were required to the audit scope and audit approach that we communicated in the audit plan, with the main changes being timing related due to the Cyber attack as well as additional procedures related to the latter as well. We have not determined any concerns regarding management competence and integrity. In the course of our audit, we did not encounter any disagreements with management about matters that individually or in the aggregate could be significant to the financial statements. 296 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 2 — Business insights and recommendations Appendix 2 - Business insights and recommendations ORecommendations Deficiency Description: The City of Saint John is not currently performing user access reviews over the financial application. The lack of a periodic access review does not allow management to prevent or detect unauthorized user access or identify segregation of duties conflicts in a timely manner. Mitigation: The risk of users maintaining inappropriate access is mitigated by the user provisioning and deprovisioning processes. Recommendation: It is recommended that a periodic review of user access is completed annually, at minimum, by appropriate management. Deficiency Description: The password expiry and minimum password length parameters as provided in the City of Saint John's Password Policy did not match the system values (i.e., password expiry is set at 180 days, the policy recommends 90 days and minimum password length is 12 characters, the policy recommends 14 characters). Mitigation: As a user is required to login through the City of Saint John's Active Directory, it mitigates the issue that password parameters are not aligned with the City of Saint John's Password Policy. Recommendation: It is recommended that the system password values align with the policy requirements of the City. 10 297 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 3 — Group Audit Appendix 3 - Group Audit The audit of the City is considered to be a group audit, in which portions of the audit were conducted by another auditor. Significance Other auditors The City of Saint John General Operating Fund (includes Saint John Police Commission) Significant Deloitte The City of Saint John Capital and Loan Fund Significant Deloitte The City of Saint John Water and Sewerage Utility Operating Fund Significant Deloitte The City of Saint John Water and Sewerage Capital and Loan Fund Significant Deloitte Saint John Parking Commission Significant Deloitte Harbour Station Commission Significant Deloitte Saint John Transit Commission Significant Deloitte Power Commission of Saint John Significant Deloitte Saint John Trade and Convention Centre Non —significant Deloitte The Saint John Jeux Canada Games Foundation, Inc. Non -significant Ashe, Casey & Mills Lord Beaverbrook Rink Non —significant Ashe Casey & Mills Saint John Aquatic Centre Commission Non —significant Deloitte Saint John Free Public Library Non —significant Deloitte As described above, non -significant parts of the audit will be performed by other auditors. We have determined that it is appropriate for us to serve as the City's principal auditor and, as such, for us to report on the City's financial statements. 11 298 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter Appendix 4 - Draft version of management representation letter [City letterhead] May 19, 2022 Deloitte LLP P.O. Box 6549 Brunswick House 44 Chipman Hill, 7th Floor Saint John, NB E21- 4R9 Subject: Consolidated financial statements of the City of Saint John for the year ended December 31, 2021 Dear Sirs: This representation letter is provided in connection with the audit by Deloitte LLP ("Deloitte" or "you") of the consolidated financial statements of the City of Saint John (the "City" or "we" or "us") as of and for the year ended December 31, 2021, including the comparative financial statements for the year ended December 31, 2021, the notes to the consolidated financial statements and a summary of significant accounting policies (the "Financial Statements") for the purpose of expressing an opinion as to whether the Financial Statements present fairly, in all material respects, the financial position, results of operations, and cash flows of the City in accordance with Public Sector Accounting Standards ("PSAS"). Certain representations in this letter are described as being limited to matters that are material. Items are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves: Financial statements 1. We have fulfilled our responsibilities as set out in the terms of the engagement letter between the City and Deloitte dated February 22, 2019 for the preparation of the Financial Statements in accordance with PSAS. In particular, the Financial Statements are fairly presented, in all material respects, and present the financial position of the City as at December 31, 2021, and the results of its operations and cash flows for the year then ended in accordance with PSAS. Significant assumptions used in making estimates, including those measured at fair value, are reasonable. 12 299 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter In preparing the Financial Statements in accordance with PSAS, management makes judgments and assumptions about the future and uses estimates. The completeness and appropriateness of the disclosures related to estimates are in accordance with PSAS. The City has appropriately disclosed in the Financial Statements the nature of measurement uncertainties that are material, including all estimates where it is reasonably possible that the estimate will change in the near term and the effect of the change could be material to the Financial Statements. The measurement methods, including the related assumptions and models, used in determining the estimates, including fair value, were appropriate, reasonable and consistently applied in accordance with PSAS and appropriately reflect management's intent and ability to carry out specific courses of action on behalf of the. No events have occurred subsequent to December 31, 2021 that require adjustment to the estimates and disclosures included in the Financial Statements. There are no changes in management's method of determining significant estimates in the current year. We have determined that the Financial Statements are complete as of the date of this letter as this is the date when there are no changes to the Financial Statements (including disclosures) planned or expected. The Financial Statements have been approved in accordance with our process to finalize financial statements. 4. We have completed our review of events after December 31, 2021 and up to the date of this letter. S. The Financial Statements are free of material errors and omissions. Internal Controls 6. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and error. 7. We have disclosed to you all known deficiencies in the design or operation of internal control over financial reporting identified as part of our evaluation, including separately disclosing to you all such deficiencies that we believe to be significant deficiencies in internal control over financial reporting. Information provided 8. We have provided you with: a. Access to all information of which we are aware that is relevant to the preparation of the Financial Statements, such as records, documentation and other matters. b. All relevant information as well as additional information that you have requested from us for the purpose of the audit; c. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence; and, d. All minutes of the meetings of directors and committees of directors, or summaries of actions of recent meetings for which minutes have not yet been prepared. All significant board and committee actions are included in the summaries. 9. We have disclosed to you the results of our assessment of the risk that the Financial Statements may be materially misstated as a result of fraud. 10. We have no knowledge of any information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves: a. Management; b. Employees who have significant roles in internal control; or c. Others where the fraud could have a material effect on the Financial Statements. 11. We have no knowledge of any information in relation to allegations of actual, suspected or alleged fraud, or illegal or suspected illegal acts affecting the City. 12. There have been no communications with regulatory agencies concerning actual or potential noncompliance with or deficiencies in financial reporting practices. There are also no known or possible instances of non-compliance with the requirements of regulatory or governmental authorities. 13 300 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter 13. We have disclosed to you the identities of the entity's related parties and all the related party relationships and transactions of which we are aware, including guarantees, non -monetary transactions and transactions for no consideration. Independence matters For purposes of the following paragraphs, "Deloitte" shall mean Deloitte LLP and Deloitte Touche Tohmatsu Limited, including related member firms and affiliates. 14. Prior to the City having any substantive employment conversations with a former or current Deloitte engagement team member, the City has held discussions with Deloitte and obtained approval from the Finance Committee. 15. We have ensured that all non -audit services provided to the City have been pre -approved by the Audit Committee. Further, we have adhered to all regulatory requirements regarding the provision of non -audit services by Deloitte to the City in accordance with applicable laws, regulations and rules that apply to the City, including the Finance Committee approval requirements. Except where otherwise stated below, immaterial matters less than $320,000 collectively are not considered to be exceptions that require disclosure for the purpose of the following representations. This amount is not necessarily indicative of amounts that would require adjustment to or disclosure in the Financial Statements. 16. All transactions have been properly recorded in the accounting records and are reflected in the Financial Statements. 17. The City has identified all related parties in accordance with Section PS 2200, Related Party Disclosures ("PS 2200"). Management has made the appropriate disclosures with respect to its related party transactions in accordance with PS 2200. 18. There are no instances of identified or suspected noncompliance with laws and regulations. 19. We have disclosed to you all known, actual or possible litigation and claims, whether or not they have been discussed with our lawyers, whose effects should be considered when preparing the Financial Statements. As appropriate, these items have been disclosed and accounted for in the Financial Statements in accordance with PSAS. 20. All events subsequent to the date of the Financial Statements and for which PSAS requires adjustment or disclosure have been adjusted or disclosed. Accounting estimates and disclosures included in the Financial Statements that are impacted by subsequent events have been appropriately adjusted. 21. We have disclosed to you all liabilities, provisions, contingent liabilities and contingent assets, including those associated with guarantees, whether written or oral, and they are appropriately reflected in the Financial Statements. 22. We have disclosed to you, and the City has complied with all aspects of contractual agreements that could have a material effect on the Financial Statements in the event of non-compliance, including all covenants, conditions or other requirements of all outstanding debt. 23. The City has satisfactory title to and control over all assets, and there are no liens or encumbrances on such assets. We have disclosed to you and in the Financial Statements all assets that have been pledged as collateral. Accounting Policies 24. The selection and application of accounting policies are appropriate. 25. The City's accounting policies and their method of application have been applied on a basis consistent with that of the audited Financial Statements as of and for the year ended December 31, 2020. 14 301 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter Going Concern 26. Management has completed its assessment of the ability of the City to continue as a going concern and in making its assessment did not identify any material uncertainties related to events or conditions that may cast significant doubt upon the City's ability to continue as a going concern, which would require disclosure in the Financial Statements. In assessing whether the going concern assumption is appropriate, management took into account all available information about the future, which is at least, but is not limited to, twelve months from the statement of financial position date, their plans for future action and the feasibility of these plans. Fair value 27. With regard to the fair value measurements and disclosures of certain assets and liabilities, we believe that: a. The completeness and adequacy of the disclosures related to fair values are in accordance with Public Sector Accounting Standards ("PSAS"). b. No events have occurred subsequent to December 31, 2021 that require adjustment to the fair value measurements and disclosures included in the Financial Statements. c. They appropriately reflect management's intent and ability to carry out specific courses of action on behalf of the City when relevant to the use of fair value measurements or disclosures. Plans or intentions affecting carrying value/classification of assets and liabilities 28. We have disclosed to you all plans or intentions that may materially affect the carrying value or classification of assets and liabilities reflected in the Financial Statements. Various matters 29. The following have been properly recorded and, when appropriate, adequately disclosed and presented in the Financial Statements: a. losses arising from sale and purchase commitments; b. agreements to buy back assets previously sold; c. provisions for future removal and site restoration costs; d. financial instruments with significant individual or group concentration of credit risk, and related maximum credit risk exposure; e. arrangements with financial institutions involving compensating balances or other arrangements involving restriction on cash balances and line -of -credit or similar arrangements; f. all impaired loans receivable; g. loans that have been restructured to provide a reduction or deferral of interest or principal payments because of borrower financial difficulties. Management's responsibilities 30. All transactions and events have been carried out in accordance with law, regulation or other authority. Investments 31. With regard to the City's investment in Saint John Energy, we have disclosed to you any events that have occurred and facts that have been discovered with respect to such investment that would indicate impairment of the investment's value Notes, loans and receivables 32. We have identified to you all forgivable loans and loans with concessionary terms and have appropriately reflected these instruments in the financial statements. Communications with taxation agencies 33. We have disclosed to you all communications from taxation authorities concerning assessments or reassessments that could have a material effect on the Financial Statements. 15 302 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter Employee future benefits 34. Management has appropriately identified all employee future benefit costs, assets, and obligations, as applicable. Government Business Enterprises and Government Partnerships 35. The City has appropriately classified its investments in Saint John Energy as a Government Business Enterprise. 36. With regard to the City's investment in Saint John Energy, we have disclosed to you any events that have occurred and facts that have been discovered with respect to such investment that would affect the investment's value as reported in the Financial Statements. Government transfers 37. We have disclosed to you all correspondence relating to government transfers that the City has had with the funding body. 38. We have assessed the eligibility criteria and determined that the City is an eligible recipient for the government transfers received. 39. We have assessed the stipulations attached with the funding and have recognized the revenue in accordance with meeting the stipulations required. 40. All government transfers that have been recorded as deferred revenue give rise to an obligation that meets the definition of a liability. Those liabilities have been properly recorded and presented in the consolidated Financial Statements. Tangible capital assets 41. Tangible capital assets have been recorded properly and consistently according to the standards in CPA Canada Public Sector Accounting Handbook Section PS 3150, Tangible Capital Assets. 42. Contributed tangible capital assets have been appropriately recorded at fair value, unless fair value is not reasonably determinable, and in such case, have been recorded at an appropriate nominal value. All contributed tangible capital assets have been appropriately disclosed. 43. We have assessed the useful lives of tangible capital assets and have determined all tangible capital assets contribute to the City's ability to provide goods and services and therefore do not require a write down. Deficiencies in internal control 44. We have communicated to you all deficiencies in internal control of which we are aware. We have disclosed to you any change in the City's internal control over financial reporting that occurred during the current year that has materially affected, or is reasonably likely to materially affect, the City's internal control over financial reporting. Adjusting journal entries 45. We have reviewed the year-end adjusting entries and acknowledge our responsibility for their accuracy. 16 303 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter Communicating a threshold amount 46. We understand that the threshold used for accumulating misstatements identified during the year was $320,000 for purposes of Appendix A. Misstatements below this amount have been considered clearly trivial Yours truly, The City of Saint John Kevin Fudge, CPA CA Chief Financial Officer 17 304 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter Appendix A Summary of uncorrected financial statement misstatements The City of Saint John Year ended December 31, 2021 [When there are uncorrected financial statement misstatements that relate to the periods presented in the first PSAS financial statements, complete this appendix by inserting the summary of uncorrected financial statement misstatements prepared in Form 29610, Evaluation of Misstatements as appropriate. Note that the following should be the same as this appendix: (i) the summary of uncorrected misstatements accumulated in Form 29610; and (ii) the uncorrected misstatements that we communicate to the Audit Committee or those charged with governance.] 18 305 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 4 — Draft version of management representation letter Appendix B Summary of disclosure items passed The City of Saint John Year ended December 31, 2021 [If applicable, a summary of disclosure items passed should be attached to the representation letter. The summary should include all disclosure items passed, unless an omitted disclosure item is concluded to be inconsequential by management and we concur. The determination of what is inconsequential is a matter of professional judgment, considering both quantitative and qualitative factors and not necessarily based on a specific quantitative measure. Note that the following should be the same as this appendix: (i) the summary of disclosure misstatements accumulated in Form 29610; and (ii) the summary of disclosure items passed that we communicate to the Audit Committee or those charged with governance.] 19 306 © Deloitte LLP and affiliated entities. The City of Saint Jahn I Appendix 5 — Deloitte resources a click away Appendix 5 - Deloitte resources a click away At Deloitte, we are devoted to excellence in the provision of professional services and advice, always focused on client service. We have developed a series of resources, which contain relevant and timely information. Register to receive practical insights, invitations to Deloitte events/webcasts, and newsletters via email and other electronic channels. You will be able to select business topics and industries that align with your interests. Canada's Best Managed Companies (www.bestmanagedcompanies.ca) Target audience Directors and CEO/CFO Centre for financial reporting (https://www.iasplus.com/en- ca/standards) Target audienco • Directors and CEO/CFO • Controller and Financial reporting team The Canada's Best Managed Companies designation symbolizes Canadian corporate success: companies focused on their core vision, creating stakeholder value, and excelling in the global economy. Web site designed by Deloitte to provide the most comprehensive information on the web about financial reporting frameworks used in Canada. Deloitte Viewpoints Electronic communications that helps you to stay on top of (https://www.iasplus.com/en-ca/tag= standard -setting initiatives impacting financial reporting in Canada. tvpes/deloitte-viewpoints) Target audience • CFO Controller and Financial reporting team CFO's corner (https://www.iasplus.com/en-ca/cfos- corner) TP, ropt at rlmence • CFO and VP Finance • Controller and Financial reporting team Deloitte Debriefs (https://www.iasplus.com/en- ca/dbriefs/webcasts) Targeted audience • CFO and VP Finance • Controller and Financial reporting team Editorial providing insights into key trends, developments, issues, and challenges executives face, with a Deloitte point of view. Learning webcasts offered throughout the year featuring our professionals discussing critical issues that affect your business. __ _ _ _ - ,publications (ASPE) • Revenue (Jan. 13, 20211 • Accounting for shares issued in tax planning arrangements (ROMRS) (Dec. 18, 2019) • Agriculture (Dec. 18, 2019) 20 307 © Deloitte LLP and affiliated entities. FINANCE COMMITTEE REPORT Report Date May 24, 2022 Meeting Date May 26, 2022 Chairman Gary Sullivan and Members of Finance Committee SUBJECT: 2021 Audited Consolidated Financial Statements 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 Kevin Fudge I John Collin RECOMMENDATION It is recommended that. • Finance Committee approves the audited 2021 Consolidated Financial Statements • Finance Committee approves the 2021 statement of revenue and expenses of the Saint John Trade & Convention Centre • Finance Committee approves the 2021 City of Saint John Trust Funds financial statements • Finance Committee approves the 2021 Saint John Parking Commission financial statements • Finance Committee recommends that Common Council approve the 2021 Consolidated Financial Statements as presented by staff as well as the 2021 TCC statement, 2021 Trust Funds financial statements and 2021 Saint John Parking Commission financial statements. EXECUTIVE SUMMARY The purpose of this report is to provide the Finance Committee with an overview of the audited 2021 Consolidated Financial Statements. The City of Saint John received a clean audit opinion which mean the financial statements present fairly, in all material respects, the financial position in the City in accordance with Canadian public sector account standards ("PSAS"). The report will provide an overview of the major accounting differences between the budgets for the General and Utility versus the financial results reported on a consolidated basis. The consolidated statement of operation financial resulted in an annual surplus of $41,592,865 which a large portion resulting from a significant [MU] -2- noncash accounting entry done as part of actuarial review done on employee benefits for Saint John Energy. The General Fund Operating budget ended 2021 with a surplus of $1,753,135 and the Utility Fund ended 2021 with a surplus of $1,516,296 and the report will discuss some of the variances associated with these surpluses. PREVIOUS RESOLUTION N/A STRATEGIC ALIGNMENT The report aligns with Council's priority of ensuring the organization performs. The positive trends that the 2021 Consolidated Financial statements show are the results of following the Long -Term Financial Plan and how the various financial polices ensure the City is delivery financial results. REPORT The purpose of this report is to provide the Finance Committee with an overview of the audited 2021 Consolidated Financial Statements. The City of Saint John received a clean audit opinion which mean the financial statements present fairly, in all material respects, the financial position in the City in accordance with Canadian public sector account standards ("PSAS"). The report will provide an overview of the major accounting differences between the budgets for the General and Utility versus the financial results reported on a consolidated basis. General and Utility Fund Operating Budget vs. Public Sector Accounting Ctnnr1nrr1c The City must set it's budget based on the New Brunswick Local Governance Act. Various sections under the act state that the City cannot own a corporation for the purposes of making a profit. Every year, the City must provide an estimate of how much it will cost to operate and how much it will raise in revenue. If there is a projected difference between the two estimates, the City must provide the sources by which the difference is to be raised. In essence, the City must balance its operating budget and the City cannot budget for a deficit. This process is how the City sets its property tax rates. The same rules apply for the Utility fund and setting rates is the Utility covers the cost for providing the service. EcZi16-1 -3- This City is however required to present its annual financial statements under the Public Sector Accounting Standards which is an extension of the Generally Accepted Accounting Principle (GAAP) as defined by CPA Canada. These reporting standards are significantly different from how the City prepares and monitors its annual budget to the annual audited consolidated financial statements. Producing the consolidated financial statements is a very complex process that takes the General Fund and Utility Fund Operating results and adds in all the other funds and ABCs under the City's control. This changes the accounting and presentation of the numbers as well as the elimination of interfund entries (i.e. Revenue that is an expense in another entity). There are currently thirteen various entities and funds that are consolidated into the financial statement process. • The City of Saint John General Operating Fund • The City of Saint John Capital and Loan Fund • The City of Saint John Water and Sewerage Utility Operating Fund • The City of Saint John Water and Sewerage Utility Capital and Loan Fund • Saint John Transit Commission • Harbour Station Commission • Saint John Aquatic Centre Commission • Saint John Trade and Convention Centre • Saint John Energy • Lord Beaverbrook Rink • Saint John Police Commission • Saint John Free Public Library • Saint John Jeux Canada Games Foundation, Inc. 2021 Consolidated Financial Statements Highlights Consolidated Statement of Financial Position 2021 results show the City's long term financial plan is working and the City's financial health continues to improve, and debt continues to decline across the various entities. Net Debt now stands at $159,394,905 for 2021 (2020 - $216,242,465) and was over $330,000,000 in 2018. Net debt is a key performance indicator of a Municipality's overall financial health. The higher the level of Net Debt the more future revenues will be needed to fund past transactions and events. Ec1ito] -4- Long term debt for both the Utility and General fund continues to decrease with the General fund seeing a reduction of 24.63% in debt since 2014 and the Utility reducing debt by 23.70% since 2017. Another sign that the City's financial health continues to improve is the Statement of Reserves under note 20. Overall reserves for the General Fund and Utility Fund now have a balance of $33,245,004 at the end of 2021 ($19,412,408). The increase year over year is due to the financial policies in place and will be discussed under the General Fund operating results. Statement of Operations and Accumulated Surplus The consolidated statement of operating for 2021 resulted in an annual surplus of $41,592,865 (2020 - $36,433,924). A large reason for the annual surplus before government transfers was an exceptionally large non -cash accounting entry due to actuarial gains related to post employment benefits. This resulted in the income from energy sources to be $24,082,000 versus a loss on ($4,039,000) in 2020. Government transfers for capital assets was $3,194,795 for 2021 compared to $33,701,015 in 2020. The reason for the variance was the last amount of funding for the Safe Clean Drinking Water was received in 2020 which was $28,730,000. The statement of operations does not reflect the true budgeted results for the General and Utility funds due to the adjustments, consolidation, and other accounting entries require under Public Sector Account Standards. Note 23 in the consolidated statement clearly shows the results of the general and utility funds with all the adjustments to balance to the annual surplus reported under "PSAS" requirements. General Fund Operating Budget Results The General Fund Operating Budget result is a surplus of $1,753,135. As reported at a previous meeting of the Finance Committee, the City received a number of onetime and unbudgeted revenue in 2021. This included the following. $3,668,373 from the Province and Federal Government for the COVID Safe Restart Program $2,616,648 net increase property tax/unconditional grant die to elimination of PGAP property tax freeze and LNG. $1,250,000 non -cash actuarial adjustment $1,000,000 for insurance recovery for Cyber-attack is anticipated $1,625,899 for the Windup of Develop SJ $500,000 from Saint John Energy $368,960 from the windup of Discover SJ Much of this one-time revenue was used and transferred to various reserves resulting in fiscal charges being significantly over budget, but more important the 311 -5- treatment of one-time revenue aligns with Policy and resulted in more funding being put into reserves and continuing to improve the financial health of the City. Utility Fund Operating Budget Results The Utility ended up with a surplus of $1,516,301 for 2021. There was a surplus in both revenue and expenditures. Revenue had a positive variance of 635,487 and the combination of increased revenues from Industrial Water and Commercial accounts. Expenditures had a positive variance of $901,806 and was consistent across all service areas. A substantial portion of the variance related to wages and benefits which was under budget by $557,024 due combination of staffing shortage and less overtime. Conclusion Overall, the surpluses are a positive note for the City. The fiscal year 2021 saw huge staffing reductions, impact of the significant Cyber Attack and the ongoing effects of COVID 19. The City has undergone major restructuring in 2021 and staff have continued to work through those changes and ensure that Citizens are getting their best value and use of resources. The various plans and policies in place continue to move the City into a healthy financial position and meet the various financial targets set out. SERVICEAND FINANCIAL OUTCOMES See attachments INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS N/A ATTACHMENTS Appendix 1 —The City of Saint John December 31, 2021 Draft Consolidated FS Appendix 2 — General Operating Fund December 31, 2021 Draft FS Appendix 3 — Utility Operating Fund December 31, 2021 Draft FS Appendix 4 —The City of Saint John Trust Funds December 31, 2021 Draft FS Appendix 5 —Trade and Convention Centre December 31, 2021 Draft FS Appendix 6 — Saint John Parking Commission—12312021, Draft Audit Results Appendix 7 — Saint John Parking Commission September 30, 2021 Draft FS 191N Batt] The City of Si Consolidated Financia December 31, 2021 ic5i[! The City of Saint John Contents Consolidated Financial Statements Independent Auditor's Report Consolidated Statements of Financial Position Consolidated Statement of Operations and Accumulated SurpId* Consolidated Statement in Changes in Net Debt Consolidated Statement of Cash Flow Notes to the Consolidated Financial Statements Page 3-4 9-40 345 Deloitte Independent Auditor's Report To Her Worship the Mayor and Members of Common Council of The City of Saint John Report on the Audit of the Financial Statements Deloitte LLP P.O. Box 20094 Brunswick Square Saint John NB E21- 5B2 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca Opinion We have audited the financial statements of The City of Saint John (the "City"), which comprise the statement of financial position as at December 31, 2021, and the statements of operations, and accumulated surplus, change in net debt and cash flow for the year then ended, and notes to the financial statements, including a summary of significant accounting policies (collectively referred to as the "financial statements"). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the City as at December 31, 2021, and the results of its operations, its accumulated surplus, changes in its net debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards ("PSAS"). Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards ('Canadian GAAS"). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the City in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with PSAS, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Organization's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the City's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the City's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the City to cease to continue as a going concern. • Evaluate the overall presentation, structure and contef the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the City to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants May 26, 2022 Saint John, NB K5rA The City of Saint John Consolidated Statement of Financial Position As at December 31, 2021 2021 2020 Financial Assets Cash and cash equivalents (Note 4) 93,800,447 99,566,221 Accounts receivable (Notes 5, 6 & 7) 18,259,735 24,509,534 Investment in energy services (Note 8) 60,798,000 36,716,000 Note receivable (Note 9) 22,500,000 25,000,000 Other investments (Note 10) 9,582,591 8,590,847 204,940,773 194,382,602 Financial Liabilities Accounts payable and accrued liabilities (Note 11) 30,755,985 58,199,763 Deferred revenue 1,857,330 1,336,080 Deferred government transfers (Note 12) 20,823,962 16,599,751 Post -employment benefits and compensated absences (Note 99,816,287 105,668,370 Long-term debt (Note 13) 211,082,114 228,821,103 364,335,678 410,625,067 Net debt (159,394,905) (216,242,465) Non -financial assets Inventory 3,898,144 4,010,220 Prepaid expenses 550,684 700,174 Tangible capital assets (Note A0 991,551,729 1,006,544,858 996,000,557 1,011,255,252 Accumulated surplus A§ic�r 836,605,652 795,012,787 Contingencies (Note 15) Commitments (Note 16) Approved by: Donna Noade Reardon, Mayor Jonathan Taylor, Common Clerk Gary Sullivan, Chair of Finance Committee REIF., The City of Saint John Consolidated Statement of Operations and Accumulated Surplus As at December 31, 2021 2021 Budget (Unaudited) 2021 2020 (Note 2) Revenues Property taxes 125,990,634 129,196,736 127,968,110 Unconditional grant 18,229,402 17,335,948 16,182,335 Financial assistance - - 4,590,709 Other revenue from own sources (Note 26) 24,571,894 17,256,398 16,062,570 Water and sewer revenue (Note 17) 47,547,000 44,723,001 44,845,378 Miscellaneous revenue 296,740 7,138,794 3,589,125 Contributions from others (Note 26) 250,000 1,419,504 1,870,137 Income from energy services - 24,082,000 - 216,885,6 1,152,381 215,108,364 Expenses r44,675,470 General government services (Note 26) 34,809,270 35,497,884 Protective services (Note 26) 55,929,369 52,873,023 53,669,208 Transportation services (Note 26) 43,100,460 40,553,941 43,362,944 Water and sewer services (Note 26) 49,511,000 46,030,787 46,223,630 Environmental health services (Note 26) 3,759,606 3,571,322 3,724,884 Environmental development services (Note 26)', 12,781,266 15,794,223 17,044,069 Recreational and cultural services (Note 26) I 9,115,093 9,121,745 8,813,836 Loss from energy services - - 4,039,000 PF 218,872,264 202,754,311 212,375,455 Annual surplus (deficit) before capital contributions (1,986,594) 38,398,070 2,732,909 Government transfers for capital (Note 26) - 3,194,795 33,701,015 Annual surplus - 41,592,865 36,433,924 Accumulated surplus, beginning of year - 795,012,787 758,578,863 Accumulated surplus, end of year - 836,605,652 795,012,787 349 The City of Saint John Consolidated Statement of Changes in Net Debt As at December 31, 2021 2021 2020 Annual surplus 41,592,865 36,433,924 Acquisition of tangible capital assets (Note 21) (27,213,257) (29,957,511) Loss on disposal of tangible capital assets (Note 21) 528,564 556,469 Proceeds on sale of tangible capital assets 238,543 679,807 Amortization of tangible capital assets (Note 21) 41,439,277 41,129,910 Decrease in inventory 112,078 374,847 (Increase) decrease in prepaid expenses 149,490 (112,011) Decrease in net debt 56,847,560 49,105,435 Net debt, beginning of year AL (216,242,465) (265,347,900) Net debt, end of year A& IW (159,394,905) (216,242,465) 320 The City of Saint John Consolidated Statement of Cash Flow As at December 31, 2021 Operating transactions Annual surplus Items not involving cash Amortization of tangible capital assets (Note 21) Loss on disposal of tangible capital assets (Note 21) (Income)/loss in investment in energy services 2021 2020 41,592,865 36,433,924 41,439,277 41,129,910 528,564 556,469 (24,082,000) 4,039,000 Change in non -cash assets and liabilities Accounts receivable 6,249,799 (10,942,764) Inventory 112,078 374,847 Prepaid expenses 149,490 (112,011) Accounts payable and accrued liabilities 27,443,778) 16,378,043 Deferred revenue Deferred government transfers Other post -employment liabilities 521,161 4,224,211 (5,852,083) 221,547 (25,264,505) (6,509,734) 37.439.584 56.304.726 Capital transactions Acquisitions of tangible capital assets (Note 21) U11N♦ (27,213,257) (29,957,511) Proceeds on the sale of tangible capital assets 238,543 679,807 (26,974,714) (29,277,704) Financing transactions Repayment of long-term debt (23,738,900) (21,281,751) Proceeds from long-term debt 6,000,000 32,000,000 (17,738,900) 10,718,249 Investing transactions (Purchase) redemption of investmenMe 10) (991,744) (722) Note receivable 2,500,000 (25,000,000) 1,508,256 (25,000,722) (Decrease)[ncrease in cash and cash equivalents (5,765,774) 12,744,549 Cash and cash equivalents, beginning of year 99,566,221 86,821,672 Cash and cash equivalents, end of year 93,800,447 99,566,221 321 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 Purpose of the Organization The City of Saint John (the "City) was incorporated by royal charter in 1785. As a municipality, the City is exempt from income taxes under Section 149(1)(c) of the Canadian Income Tax Act. The City has the following vision statement: "We are energized, engaged people committed to working together to provide services that are responsive to community needs and delivered in a sustainable, cost effective way." 2 Summary of Significant Accounting Policies The consolidated financial statements of the City are the representations of the City's management prepared in accordance with Public Sector Accounting Standards ("PSAS") as recommended by the Chartered Professional Accountants of Canada Public Sector Accounting Board ("PSAB"). Significant aspects of the accounting policies adopted by the City are as follows: Reporting Entity The consolidated financial statements reflect the assets, liabilities, revenues, expenditures and changes in net debt and cash flows of the reporting entity. The reporting entity is comprised of all organizations and enterprises accountable for the administration of their jaffairs an urces to the City and which are owned or controlled by the City. Interdepartmental and organization transactions a bes iminated. The focus of PSAS financial statements is on the financia'osition of the City and the changes thereto. The Consolidated Statement of Financial Position includes all the assets and liabilities of the City. The entities included inNinhhGetne olidaed )perating cial statements, having the same year end as the City, are as follows: 1. The City of r Fund 2. The City of Saint John Capital and Loan Fund 3. The City of Saint John Water and Sewerage Utility Operating Fund 4. The City of Saint John Water and Sewerage Utility Capital and Loan Fund 5. Saint John Transit Commission 6. Harbour Station Commission 7. Saint John Aquatic Centre Commission 8. Saint John Trade and Convention Centre 9. Saint John Energy 10. Lord Beaverbrook Rink 11. Saint John Police Commission 12. Saint John Free Public Library 13. Saint John Jeux Canada Games Foundation, Inc. 322 9 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 2. Summary of Significant Accounting Policies (Continued) Investment in Energy Services The City's investment in Saint John Energy is accounted for on a modified equity basis, consistent with generally accepted accounting principles as recommended by PSAS. Under the modified equity basis of accounting, the business enterprise's accounting principles are not adjusted to conform with those of the City and inter -organizational transactions and balances are not eliminated. The City recognizes its equity interest in the annual income or loss of Saint John Energy in its consolidated statement of operations with a corresponding increase or decrease in its investment asset account. Budget The budget figures contained in these financial statements were approved by Council on October 26, 2020 and the Minister of Local Government on December 16, 2020. The budget is unaudited and does not include elimination of inter -organizational revenues and expenses with controlled entities. Revenue Recognition Unrestricted revenue and other sources of revenue are recorded on an accrual basis and is recognized when collection is reasonably assured. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Other revenue is recorded when it is earned. Property taxes, which are authorized by Council, are recognized as revenues in the period for which the taxes are levied. Government Transfers Government transfers are recognized in the consolidated financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized, any eligibility criteria have been met, except to the extent that transfer stipulations give rise to an obligation that meets the definition of a liability and reasonable estimates of the amounts can be made. Transfers are recognized as deferred revenue when amounts have been received but not all eligible criteria have been met. Expenses Expenses are recorded on an accrual basis. The cost of all goods consumed and services received during the year is expensed. Measurement Uncertainty The preparation of the consolidated financial statements in accordance with Canadian PSAS requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the year. Key components of the consolidated financial statements requiring management to make estimates include: the useful life of tangible capital assets, impairement of tangible capital assets, rates for amortization, allowance for doubtful accounts in respect of receivables and estimates for pension liabilities. Estimates are based on the best information available at the time of preparation of the financial statements and are reviewed annually to reflect new information as it becomes available. Measurement uncertainty exists in these financial statements. Actual results could materiality differ from those estimates. 323 10 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 2. Summary of Significant Accounting Policies (Continued) Cash and Cash Equivalents Cash and cash equivalents include cash on hand, balances with banks and short-term deposits with original maturities of three months or less. Restricted cash is not available for use in general operations and is not available for withdrawal as it is legally restricted in accordance with third -party special purpose agreements. Tangible Capital Assets Tangible capital assets are non -financial assets having a physical substance that: • Are held for use by the City in the production or supply of goods and services, for rentals to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible assets; • Have useful lives extending beyond one year and are intended to be used on a continual basis; • Have a minimum value of $5,000 for individual assets; or $25,0 _ , or pooled assets; and • Are not intended for sale in the ordinary course of operations l Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to acquisition, construction, development or betterment of the asset. Assets that fall below the threshold amounts are expensed for accounting purposes. line over the estimated useful life as follows: Asset Equipment and light machinery Furniture and office equipment Information technology equipment and so La nd Land improvements Leasehold improvemen Municipal buildings Transportation Motor vehicles and mobile equipment Water and wastewater networks The cost of the tangible asset is amortizaed on a straight it ,&#I Years 3-25 5-15 1-15 N/A 5-100 term of lease 10-70 5-50 5-20 5-100 In the year of acquisition and the year of disposal, one half of the annual amortization expense is recognized. Assets under construction are not amortized until the asset is available to productive use. Tangible capital assets are written down when conditions indicate that there is impairment in the value of the assets and the reduction in the value can be objectively estimated and it is expected to be permanent. The net write -downs are accounted for as expenses in the statement of operations. Donated or contributed assets are recorded at fair market value at the date of construction or donation. In some circumstanaces, replacement cost may be used. 324 11 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 2. Summary of Significant Accounting Policies (Continued) Segmented Information The City provides a wide range of services to its residents. For management reporting purposes, operations and activities are organized and reported by function. This presentation was created for the purpose of recording specific activities to attain certain objectives in accordance with special regulations, restrictions or limitations. Municipal services are provided by service areas as follows: General Government Services This segment is reponsible for the overall governance and financial administration of the City. This includes Council functions, general and financial management, legal matters and compliance with legislation as well as civic relations. Protective Services This segment is responsible for the provision of policing services fire protection, emergency measures, animal control and other protective measures. Transportation Services This segment is responsible for common services, road and st maintenance, street lighting, traffic services, parking and other transportation related functAL Water and Sewer Services This segment is responsible for the provisitof wate and ewer services including the maintenance and operation of the underground net orks<�reatment plants, reservoirs and lagoons. Environmental Health°� rvices This is segment is responsible for the pr ion of waste collection and disposal. Environmental Development Services This segment is responsible for planning and zoning, community development, tourism and other municipal development and promotion services. Recreation and Cultural Services This segment is responsible for the maintenance and operation of recreational and cultural facilities, including the swimming pool, arenas, parks and playgrounds and other recreational and cultural facilities. Energy Services This segment comprises a non -generating distribution utility that supplies electricity to municipal, residential, general service and industrial customers through 12 interconnection supply points and substations located in the City. It also provides street lighting, area lighting and water heater rental services. 325 12 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 2. Summary of Significant Accounting Policies (Continued) Inventory Inventory consists mainly of parts and materials and is valued at the lower of cost and net replacement cost with cost being determined on the first in, first out basis. Post Employment Benefits The City recognizes its obligations under post -employment benefit plans and the related costs, as disclosed in Note 14. Where appropriate, the City has undertaken actuarial valuations. 3. Bank Loan Payable The City has credit facilities with the Bank of Nova Scotia. According to the terms and conditions of the commitment letter signed between the City and the Bank of Nova Scotia, the City can borrow up to $6 million to fund general operations. The interest rate for the credit facilities is the Bank's prime lending rate less 0.5% per annum with interest payable monthly. As at December 31, 2021, the balance of the operating line of credit was $nil (2020 - $nil). rAs prescribed in the Municipalities Act, borrowing to finance General Fund operations is limited to 4% of the City's operating budget. Borrowing to temporarily finance Utility Fund operations is limited to 50% of the operating budget for the year. In 2021, the City has complied with these limitations. 4. Cash and Cash Equivalents Cash and cash equivalents consists of the followin' . 2021 2020 Unrestricted cash lNe 70,854,206 63,015,124 Restricted cash Gas Tax 20,823,963 16,599,751 Deposits on contracts 1,823,475 1,105,068 Develop Saint John - 1,000,000 Land Sub -division Fund 238,206 113,934 Saint John Non -Profit Housing Future Development Fund 54,574 54,193 Airspace 2049 Fund 6,023 7,775 Safe Clean Drinking Water Project - 17,670,376 93,800,447 99,566,221 326 5 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 5. Accounts Receivable Accounts receivable consist of the following: 2021 2020 Water and sewer charges to ratepayers 11,164,317 10,437,490 Other recievables 7,825,977 5,689,584 Due from the Federal Government and its agencies 1,162,018 9,168,660 Due from the Province of New Brunswick 323,619 1,128,338 Allowance for doubtful accounts (2,216,196) (1,914,538) 18,259,735 24,509,534 6. Due from the Federal Government and its Agencies Amounts due from the Federal Government and its agenci co ists of the following: 2021 2020 $ $ Canada Revenue Agency HST Receivable 1,052,954 9,145,003 Other 109,064 23,657 1,162,018 9,168,660 7. Due from the Province of New Amounts due from the Province of New swick consists of the following: 2021 2020 Department of Transportation % 291,891 225,805 Department of Public Safety - Flood 2018OF - 738,499 Other 31,728 164,034 323,619 1,128,338 8. Investment in Energy Services Change in equity Saint John Energy: 2021 2020 Investment, beginning of year 36,716,000 40,755,000 Net gain(loss) 24,082,000 (4,039,000) Investment, end of year 60,798,000 36,716,000 327 14 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 9. Note receivable The note receivable from the Power Commission of the City of Saint John is as follows: 2021 2020 Power Commission of the City of Saint John 22,500,000 25,000,000 The note receivable is a 10-year term loan, unsecured, bearing interest at rates ranging from 0.5% to 1.8%, principal repayable in annual installments of $2,500,000 and maturing on November 26, 2030. The aggregate amount of principal repayments required in each of the next five years are: 2022 2,500,000 2023 2,500,000 2024 2,500,000 2025 2,500,000 2026 2,500,000 12,500,000 10. Other Investments Other investments consist of the following: 02 W 2$1 2$0 Canada Games Foundation investme 4& 8,743,271 7,847,249 Other investments 839,320 743,598 9,582,591 8,590,847 Investments of the City of Saint John are held with the Bank of Nova Scotia and consist of 2 year term redeemable GICs issued by the Bank of Scotia which fall within the scope of the City's Investment Policy. It is the policy of the City to invest funds to provide the optimal blend of investment returns and principal protection while meeting the City's daily cash flow and liquidity demands. The investments of the Canada Games Foundation (the "Foundation") are held in the custody of Scotiatrust and CIBC Melon. The Foundation's investment strategy is to hold high quality corporate or government bonds and liquid equity investments which bear no unusual credit or interest rate risk. Fair values of investments in fixed income securities and equities are determined using year end quoted market prices. 328 15 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 11. Accounts payable and Accrued Liabilities Accounts payable and accrued liabilities consist of the following: 2021 2020 Trade payables 20,137,118 19,321,752 Payroll 6,822,104 7,485,173 Deposits 1,752,668 1,141,794 Conferences and holdings 993,733 1,030,786 Interest payable 495,158 585,786 Due to Pension Fund 362,449 331,173 Other 192,755 209,344 Payables related to the Safe Clean Drinking Water project - 28,093,955 AL 30,755,985 58,199,763 12. Deferred Government Transfers Deferred government transfers consist of the following: kNW f 2021 2020 $ $ Canada Community -Building Fund 20,823,962 16,599,751 If 20,823,962 16, 599, 751 ® - As per the Canada Community Building Fund Agreement (formerly Gas Tax Funding), funding received as part of this funding program is recorded as revenue in the year during which related expenditures are incurred. Amounts that have not been spent are recorded as deferred government transfers on the Consolidated Statement of Financial Position. 329 16 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 13. Long -Term Debt 2021 Interest Rate Term Annual Payment 2021 2020 Year of Issue % (Years) $ $ $ New Brunswick Municipal Finance Corporation Debentures 2008 2.100 to 5.550 15 367,000 729,000 1,096,000 2008 2.100 to 5.550 15 175,000 1,225,000 1,400,000 2008 2.100 to 5.550 15 100,000 200,000 300,000 2011 1.650 to 4.250 10 1,667,000 - 11,997,000 2011 1.650 to 4.250 10 700,000 - 7,700,000 2011 1.350 to 3.450 10 300,000 - 1,800,000 2011 1.350 to 3.450 10 350,000 - 3,850,000 2011 2.06 15 200,000 2,000,000 2,200,000 2012 1.350 to 3.550 15, 767,000 4,597,000 5,364,000 2012 1.350 to 3.800 20 425,000 4,675,000 5,100,000 2012 1.350 to 3.550 15 300,000 1,800,000 2,100,000 2013 1.350 to 3.700 15 687,000 4,804,000 5,491,000 2013 1.350 to 4.000 20 550,000 6,600,000 7,150,000 2013 1.350 to 4.000 20 360,000 6,120,000 6,480,000 2014 2 20 500,000 6,500,000 7,000,000 2014 1.150 to 3.900 15'` 707,000 5,651,000 6,358,000 2014 1.200 to 3.700 267,000 2,131,000 2,398,000 2014 1.200 to 3.7 668,000 4,004,000 4,672,000 2014 1.150 to 3.9 1 27,000 211,000 238,000 2015 0.950 to 3.250 5 500,000 4,500,000 5,000,000 2015 1.050 to 3.650 5 133,000 1,202,000 1,335,000 2015 0.950 to 3.500 "0 175,000 2,450,000 2,625,000 2015 1.050 to 3.150 10 175,000 700,000 875,000 2015 1.050 to 3.650 15 67,000 598,000 665,000 2016 1.200 to 3.550 15 1,034,000 3,000,000 4,034,000 2016 1.450 to 3.500 15 400,000 4,000,000 4,400,000 2016 1.450 to 3.750 20 200,000 3,000,000 3,200,000 2016 1.200 to 2.950 10 400,000 2,000,000 2,400,000 2016 1.200 to 3.550 15 127,000 665,000 792,000 2017 1.200 to 3.300 15 333,000 3,668,000 4,001,000 2017 1.650 to 3.200 15 513,000 1,848,000 2,361,000 2017 1.650 to 3.400 30 1,500,000 39,000,000 40,500,000 2017 1.650 to 2.900 10 350,000 2,100,000 2,450,000 2017 1.650 to 3.200 15 101,000 766,000 867,000 2018 2.550 to 3.550 15 700,000 8,400,000 9,100,000 2018 2.100 to 3.000 5 566,000 1,132,000 1,698,000 2018 2.100 to 3.450 10 125,000 875,000 1,000,000 2019 2.050 to 2.300 5 1,034,000 3,102,000 4,136,000 330 17 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 13. Long -Term Debt (Continued) 2021 Interest Rate Term Annual Payment 2021 2020 Year of Issue % (Years) $ $ $ 2019 3.41 10.00 143,000 1,142,000 1,285,000 2019 2.050 to 2.850 10.00 75,000 600,000 675,000 2019 1.950 to 2.100 5.00 334,000 1,002,000 1,336,000 2019 1.950 to 2.800 15.00 1,059,000 8,112,000 9,171,000 2019 1.950 to 2.450 10.00 250,000 2,000,000 2,250,000 2020 0.900 to 1.500 5.00 1,000,000 4,000,000 5,000,000 2020 0.500 to 2.300 15.00 467,000 6,533,000 7,000,000 2020 0.500 to 1.800 10.00 2,500,000 22,500,000 25,000,000 2020 0.900 to 2.050 10.00 250,000 2,250,000 2,500,000 2021 0.300 to 2.300 10 17,330,000 - 2021 0.855 to 2.762 15 7,500,000 - 2021 0.855 to 2.378 10 _ 3,500,000 - 23,628,000 210,722,000 228,350,000 Other Debentures "4% Canada Mortgage and Housing Debentures 2009 3.97 15 110,990 360,114 471,103 Total Debentures 23,738,990 211,082,114 228,821,103 The aggregate amount of principal repayments required in each of the next five years and thereafter to meet provisions of long-term debt, as g maturity debt is renewed at terms comparable to those currently in effect, is as f 2022 2023 23,448,396 23,908,978 2024 � 21,835,740 2025 23,789,000 2026 18,134,000 Thereafter 99,966,000 211, 082,114 331 18 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 14. Post Employment Benefits and Compensated Absences City of Saint John Shared Risk Plan The City of Saint John Pension Plan (Former CSJ Plan) was converted to the City of Saint John Shared Risk Plan ("CSJ SRP") effective January 1, 2013 (the conversion date). The purpose of the CSJ SRP is to provide secure benefits to members of the plan without an absolute guarantee but with a risk focused management approach delivering a high degree of certainty that base benefits can be met in the vast majority of potential future economic scenarios. These objectives are achieved through the development of a risk management framework that adheres to the legislated criteria, results in a low probability that base benefits will be reduced, and sets out the specific steps to be taken should the Plan's funded ratio fall below, or exceed, specified thresholds. These steps, when the Plan is underfunded, include the cessation of indexation of benefits, increasing contribution rates (to a predetermined maximum), reducing certain ancillary benefits, and ultimately reducing base benefits. When the Plan has excess funding, previous benefit reductions can be reversed, indexing is fully implemented, and various other potential increases can be implemented, including a decrease in contribution rates (to a predetermined maximum). Shared risk plans are legislated under the provincial Pension Benefits Act (PBA) which contains a number of requirements that must be met in order to qualify for registration by the Office of the Superintendent of Pensions. The Plan is also subject to the Income Tax Act. The Plan is administered by a Board of Trustees which includes 4 individuals nominated by the City and 4 individuals nominated by each of the four unions. The assets of the Plan are held by RBC Investor and Treasury Services which acts as custodian of the Plan. The assets of the Plan are managed by various investment managers who have discretionary investment authority within the investment mandates given to them by the Plan's Board of Trustees. The performance of the Plan relative to its benchmarks is measured on a regular basis. For service prior to the conversion date, the Plan provides for pensions at the rate of 2% per year of service times the average of the three consecutive years of service having the highest salary at the time of conversion. For service after the conversion date, the pension accrual for each year of service is 1.8% times the salary (excluding overtime pay) earned during the relevant year to a certain maximum salary of $147,545 that is indexed every year. Pension benefits accrued before the conversion date are payable without reduction when the member's age and service equal at least 85 (or at age 65, if earlier). Pension benefits accrued after the conversion date are payable without reduction at age 60 for employees in the International Association of Fire Fighters and Saint John Police Association and at age 65 for all other employees. Pension benefits can be paid as early as age 55 with a reduction. Shared risk plans extinguish all accrued rights to automatic future indexing. These automatic adjustments have been replaced by indexing as permitted by the Plan's funding policy, which is contingent on the SRP performance. 332 19 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 14. Post Employment Benefits and Compensated Absences (Continued) City of Saint John Shared Risk Plan (Continued) The initial required employee contributions are equal to 12% of earnings for employees in the International Association of Fire Fighters and Saint John Police Association and employee contributions of 9% of earnings for other employees. Members in public safety occupations who accept a non -union position will have a one-time opportunity to elect to continue to contribute at the higher rate. The City makes initial required employer contributions of 15.2% and 11.4% of earnings (representing about 126.7% of employee contribution rates) for each of these groups. The initial contribution rates for both the employees and the City is subject to change as a result of the triggering mechanism and limitations imposed by the Plan's funding policy. Also, since April 1, 2013, the City is required to make contributions of 17% of earnings for a period of 15 years, or when the Plan achieves a minimum funded ratio of 150% (as calculated under the legislation) using a 15-year open group method (no less than 10 years of payment must be made). The City has no other financial obligation other than to make contributions at the above rates, and within the limits found under the Plan's funding policy. r J& In the event of a wind-up of the Plan in the five years following the conversion date, the Plan would be wound up under the provisions of the Former CSJ Plan. All assumptions relating to the CSJ SRP have been made on the basis of an on -going Plan and the City does not foresee a wind-up of the Plan. Actuarial Valuations Actuarial valuations for the Plan are condu nnually the Board of Trustees for regulatory purposes. In turn, the actuarial valuations for accounting urposes are based on these figures (with adjustments). The most recent actuarial valuation was prepared as at January 1, 2021. The actuarial valuations for accounting purposes are based on a number of assumptions about future events, such as inflation rates, interest rates, salary increases, employee turnover and mortality. The accrued benefit obligation as at December 31, 2020 and current period benefit cost for the following year are based on an actuarial valuation conducted as at December 31, 2020. The accrued benefit obligation as at December 31, 2020 and current period benefit cost for the following year are based on an actuarial valuation conducted as at December 31, 2020 and extrapolated to December 31, 2021, using assumptions effective for December 31, 2020. The assumptions used reflect management's best estimates. The following summarizes the major assumptions in the accounting valuations and extrapolations at the various effective dates: Discount rate Inflation rate Salary increase Mortality 2021 2020 5.60% 5.50% 2.10% 2.10% 2.85% 2.85% CPM - 2014 mortality table with adjustments factors The Expected Average Remaining Service Life (EARSL) is 12 years. During the year, the City made pension contributions of $18,900,000 (2020 - $19,400,000). 333 20 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 14. Post Employment Benefits and Compensated Absences (Continued) City of Saint John Shared Risk Plan (Continued) The following table reflects the City's share of the accrued benefit liability, which equals to the full portion of the Accumulated Benefit Obligation ("ABO") related to the temporary contributions and 55.9% of the remaining portion of the ABO net of Plan assets because funding contributions are shared at 55.9% by the City and 44.1% by employees, before taking into account the additional temporary contribution of 17% of earnings. 2021 2020 City share of accrued benefit liability, beginning of year 78,300,000 79,500,000 City share of current period benefit cost 6,100,000 6,000,000 City share of past service cost 1,500,000 3,400,000 Interest cost 4,100,000 4,500,000 Less City contributions (18,900,000) (19,400,000) Actuarial (gain) lossX66—(54,300,000) 4,300,000 City share of accrued benefit liability, end of year 0 , 16,800,000 78,300,000 Unamortized actuarial gain 64,012,700 8,900,000 Pension liability, end of year 80,812,700 87,200,000 The following table reflects the City share of pensiWrefd expenses: 2021 2020 Current period benefit cosy 6,100,000 6,000,000 Past service cost 1,500,000 3,400,000 Interest cost 4,100,000 4,500,000 Amortization of City share of actuarial (gain (1,400,000) (1,600,000) Total expense related to Pension 10,300,000 12,300,000 Other Employee Future Benefits The City provides for the payment of retirement allowances to retiring employees in accordance with the terms of the various collective agreements and Municipal policy. The retirement allowance is based on the member's final annual salary and years of service at retirement. Employees upon retirement from the City are entitled to a retirement allowance equal to one month's pay, to a maximum of six months, for every five years of service. The program has been amended to provide certain employees with a payout option prior to retirement. Accepting the early payout option eliminates further accumulation of retirement allowance entitlement for those employees. The City also provides for employee sick leave. Unused sick leave accumulates to a maximum number of hours which varies by employment agreement. Under this program, employees are not entitled to a cash payment in lieu of sick leave when they leave the City's employment except as described below with respect to the retirement both outside workers (local 18) and firefighters (local 771). 334 21 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 14. Post Employment Benefits and Compensated Absences (Continued) Other Employee Future Benefits (Continued) Upon retirement, members of Local 18 and 771 will be eligible to receive 10% of their regular rate of pay for accumulated sick leave credits in excess of 1,760 hours or 2,280 hours respectively. For employees of the City of Saint John Fire department, who are unable to work due to heart disease or permanent injury to the lungs, the City pays certain amounts to disabled firefighters or their survivor spouse as a result of the provisions of an Act of the Legislature, known as the Act respecting the Saint John Firefighters's Association. As at January 1, 2013, the City's pension plan was converted to a shared risk model. As part of the conversion, the City assumed the obligation for paying existing disability pensions, that had been granted under the old plan, until disabled members reach the age of 65. On a go forward basis, disability coverage is now provided for employees through a long term disability program administered by an insurance carrier. Finally there are specific agreements that obligate the City t top up pensions to certain individuals. During the year, the City made payments of $64,500 (2020 - $63,800) related thereto. Valuation Techniques and Assumptions #404b, "* Actuarial valuations of the above benefits are completed for accounting purposes using the projected benefit method prorated on services. The last actuarial valuation of the post -employment benefit plans was conducted as at December 31, 2021. Previous to that, an actuarial valuation was performed as at December 31, 2020. The above benefit plans are unfunded and%such, there are no applicable assets. Benefits are paid out of general revenue as they become due. Is A reconciliation of the accrued benefit oration for these plans, along with the main assumptions used for disclosure and expense calculations are as follows: 2021 2020 Accrued benefit obligation, beginning of year 26,226,500 24,943,900 Current period benefit cost 1,333,700 1,173,600 Benefit payments (2,313,200) (1,769,200) Interest cost 548,300 680,300 Actuarial loss (3,230,200) 1,197,900 Other employee future benefits, end of year 22,565,100 26,226,500 2021 2020 Main assumptions used for these plans: Discount rate 2.60% 2.13% Salary increase 3.00% 3.00% EARSL Range 2 to 24 3 to 23 335 22 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 14. Post Employment Benefits and Compensated Absences (Continued) These benefit plans require no contributions from employees. The benefit liability as at December 31, 2021 includes the following components: 2021 2020 Accrued Benefit Obligation (Carrying Value) Retirement allowances 4,915,400 5,770,600 Sick leave 8,465,000 9,916,000 Heart and lung pension 3,868,100 4,276,700 Disability benefits 3,413,600 4,183,000 Contractural top up agreements 1,037,000 1,080,800 Sick leave - Saint John Transit Commission 866,000 999,400 22,565,100 26,226,500 Unamortized actuarial loss (3,924,900) (7,758,400) 18,640,200 18,468,100 The unamortized actuarial losses will be amortized over the EARSL of the related employee groups starting in the next fiscal year. EARSL is determined separately for each benefit program. The total expense related to other employee benefits described above includes the following components: 2021 2020 Current period benefit cost 1,333,700 1,173,600 Amortization of actuarial loss 603,300 525,700 1,937,000 1,699,300 Other employee benefit interest expense 548,300 680,300 Total expense related to other employee future benefits 2,485,300 2,379,600 15. Contingencies In accordance with the Regional Service Delivery Act and the General Regulation thereunder, the City is also liable for a pro rata share of the debentures and other long-term debt issued on behalf of the Fundy Region Solid Waste Commission ("Commission"). The portion attributable to the City is determined on the basis of its percentage of total population within all participating municipalities and unincorporated areas. The total of such debt outstanding at December 31, 2021 amounted to $680,000 (2020 — $1,346,000). Based on 2003 population figures, the City is liable for approximately 55% of the Commission's debt. The City is, from time to time, subject to various investigations, claims, and legal proceedings covering matters that arise in the ordinary course of its business activities. Management believes that any liability that may ultimately result from the resolution of these matters will not have a material adverse effect on the consolidated financial position or operating results of the City. Legal proceedings filed in December 2013 remain outstanding against the city of Saint John with respect to the alleged activity of a former employee/police officer. The relief sought has not been quantified in the documents filed with the court and therefore the city is not in a position to estimate the amount of potential liability if any, in this matter. Legal proceedings were filed against the City of Saint John in early 2018 relating to the water supplied by the municipal water system to some of its customers. The relief sought has not been quantified in the documents filed with the court and therefore the City is not in a position to estimate the amount of the potential liability, if any, in this matter. 336 23 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 16. Commitments Greater Saint John Regional Facilities Commission During 1998, the Greater Saint John Regional Facilities Commission ("Regional Facilities Commission") was created by an Act of the Legislative Assembly of New Brunswick. Under the provisions of the Act, the Regional Facilities Commission has the authority to determine the annual amount of total municipal contribution to be made towards the operation of five regional facilities: the Saint John Aquatic Centre Commission, Harbour Station Commission, the Saint John Trade and Convention Centre, the Imperial Theatre and the Saint John Arts Centre. Under the provisions of the Act, the City's contribution is its pro rata share of the Regional Facilities Commission's operating budget based on the tax bases of the participating municipalities of the Town of Quispamsis, the Town of Rothesay, the Town of Grand Bay - Westfield and the City of Saint John. The City's contribution is 66.74% in 2021 (2020 - 66.95%). 17. Water and Sewer Fund Surplus The Municipalities Act requires Water and Sewer Fund surplus/deficit amounts to be absorbed into one or more of four Operating Budgets commencing with the second ensuing year; the balance of the surplus/deficit at the end of the year consists of: 2021 2020 2021 Surplus 1,516,296 - 2020 Surplus 969,038 969,038 2019 Surplus 147,549 196,731 2018 Surplus 25,896 38,844 2017 Surplus 133,009 266,018 2016 Surplus - 179,141 2,791,793 1,649,772 18. Water cost transfer The City's water cost transfer for fire protection is within the maximum allowable by Regulation 81-195 under the Municipalities Act, based upon the applicable percentage of water system expenditures for the population. 19. Funds Held in Trust Funds administered by the City for the benefit of external parties are not included in the consolidated financial statements. 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In m N a m In o In 00 Z rl W O N N In m ci fn In I� �i O 1l m a) In a ri �i 00 N l0 ' O O m O rl oc O O O of rl ci O O O o O to O O O o O ' O O O ri m ' n �T �T In m l0 00 00 n ri �i ' m N 0) a to rl ri In a m rl v ri m rl m c a E a a 2 NO c V CV � � Y V c N 0 v V G) a V w N 0 -a 7 Q V) N a 0 v O_ u0i f6 1A 7 ° 7 ? f0 O_ v Y v E Y „'' fo ti0 7 c f0 w CL y 7 C- D v) � 7 rl N N O i fo .v N >' C 7 N O h�0 Q x N fu O_ Q +-' N j Y U) E COi C C j `o O T _ fu pp .Y fo Q O N O O fn C N in O = LL f0 C � a N i E i ', 0 � o 0 'Z 0 -0 Y bb O Q Q N O 0 0 i+ o '� E Y ao E 0 f0 E� ��+ fu Ln — m C Q No N Q V) w v) fn a E s O O a fL a E a O cM u m o H 0 N �M I� Ol m co OJ m m ci ci co N G l0 CO N l0 kcoc N c-I ci m Ol � Ol I� O ci n Ln Ol �T O n n m Ln N l0 ci N ci 0 N O Ol 0 O ko m N n Ln rl N N Oi Ol 0 O n co UJ ci m Ln W N ' N N m N N ci m �T Ol In N m N m m co m Ln m ci N rl m N ci kc CO m rl m 00 ci N Ol N O N O l0 rT 0 � Ol N Ol l0 m a Oi N CO ci Il N N O ci Ln n O O N n CO m co co ci ko m ci O OJ n CO k, O m N n ar m O N O '^ N N c O V al ++ ci � N � O C N N C O V C M N O y m c E -a v► a a c V O LL C S O O�0 �+ al V% C C •� W N Y O O J in > m w co 61C m co n OJ ci l0 m Oi N � a Ln Ln rl N ci CO Ol ci Ol CO r- Ln N CO O ci ci N In ci Ol O Ln o � co CO O O O Co Ol n O OJ ci In ci CO rl � a O ON �T N Ln O m n O Ln Ol ci O m m Ln co n Ln m rl CO O O O Co Ol n O OJ OJ N ko CO ci co rl m co N G rl O ci In I� Ol of N N 0 coW ci lfl O Ln N �T m N ri io m ci CO co m m O O O ' N CO O N N co O CO In m rl W W N �T m a n m m N Ln ci CO CO 0 Ln co CO m m O O O N CO O N N N UJ N m O M CY) M The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 25. Reconciliation of Funding Deficit Upon Adoption of PSAS On January 1, 2017 the City adopted the use of PSAS. As a result, certain liabilities relating to employment benefits had to be restated to reflect the adoption of the standards. Special Top -up Retirement Agreements Heart and Lung Allowances Liabilities at December 31, 2016 as calculated on adoption of PSAS 1,035,500 5,133,600 4,517,400 Amount of December 31, 2016 liabilities funded in current year (218,200) (649,300 Balance to be funded in future years 7,0 4,915,400 3,868,100 347 34 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 26. Other Revenue and Expense Details 2021 Budget (Unaudited) (Note 2) 2021 2020 REVENUE Other Revenue from Own Sources Transportation services 14,972,928 7,282,986 7,808,454 Environmental development services 1,753,515 4,186,315 3,411,350 Protective services 3,442,938 3,454,295 2,979,276 General government services 2,932,793 900,461 1,005,836 Recreational and cultural services 1,469,720 1,432,341 857,654 24,571,894 17,256,398 16,062,570 Contributions from Others Recreational and cultural services - 15,985 983,663 Transportation services 250,0,00 253,762 444,984 Protective services - 53,087 308,031 Water and sewer services - - Environmental development services - 561,725 126,687 General government services - 534,945 6,772 250,000 1,419,504 1,870,137 Government Transfers for Capital Regional Development Corporation - 75,268 28,373,933 Infrastructure Canada - gas tax funding - 778,704 2,299,211 Federal/Provincial clean waste water fun' ing - 163,661 1,173,523 ACOA/RDC City Market - - 967,933 Other - 96,270 782,096 Infrastructure Canada - SCDW - - 104,319 Infrastructure Canada - DMAF - 2,080,892 - - 3,194,795 33,701,015 348 35 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 26. Other Revenue and Expense Details (Continued) 2021 Budget (Unaudited) (Note 2) 2021 2020 EXPENDITURES General Government Services Legislative Common Council 519,902 495,830 466,686 Mayor's office 216,334 171,829 175,715 736,236 667,659 642,401 City Manager City manager 62 (5ON 515,119 743,498 Corporate communications ,0 549,332 491,451 Corporate planning ,4 212,796 403,336 1,5 , , 23 1,277,247 1,638,285 Common Services "t340,000 Property assessment ,310 1,392,394 1,390,789 City hall building ,587 1,118,989 1,305,313 Public liability insurance 504,937 386,631 2,723,897 3,016,320 3,082,733 Other Amortization Nandsupp% - 9,011,686 7,995,152 Other 4,322,484 1,725,274 6,261,921 Information systems 3,073,774 3,039,063 3,657,737 Debt charges 16,842,120 3,690,895 3,162,534 Post employment expenses 8,875,000 5,464,912 2,480,258 Finance 1,176,139 1,916,475 2,347,271 Human resources 1,826,083 1,702,230 1,401,575 Materials management 888,353 826,535 1,234,061 City solicitor 936,521 895,902 845,788 Insurance 272,932 276,537 167,233 Common clerk 594,499 587,065 560,923 Customer Service 877,809 682,539 - Regional Services Commission 20,000 28,931 20,012 39,705,714 29,848,044 30,134,465 Total General Government Services 44,675,470 34,809,270 35,497,884 349 36 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 26. Other Revenue and Expense Details (Continued) 2021 Budget (Unaudited) (Note 2) 2021 2020 Protective Services Police Protection Police operations 14,815,048 14,623,818 15,357,377 Criminal investigations 4,237,272 4,709,814 4,489,301 Administration 1,940,132 1,781,963 2,283,066 Support services 1,972,848 2,039,119 1,607,749 Stations and buildings 944,128 968,179 792,054 Automotive 1,009,834 593,046 601,719 Detention services 17 174,077 168,589 25,093,2 24,890,016 25,299,855 Fire Protection Fire operations 24,743, - . 21,641,725 22,307,841 Fire prevention 856,920 829,984 796,114 Fire investigation 61,647 57,936 60,169 6 25,661,636 22,529,645 23,164,124 Other Protective Services Emergency dispatch cen r 2,505,681 2,876,277 2,765,484 Inspection services 1,040,806 1,053,886 950,738 Enforcement services 425,278 407,204 387,029 Dangerous buildings 472,032 473,675 368,197 Emergency measures 341,535 274,184 358,615 Minimum standards 297,895 275,249 283,921 Animal control 91,244 92,887 91,245 5,174,471 5,453,362 5,205,229 Total Protective Services 55,929,369 52,873,023 53,669,208 Transportation Services Public Works Amortization - 11,974,663 12,010,420 Roads and sidewalks 17,649,614 9,735,805 11,013,541 Other drainage services 2,984,595 2,162,159 2,081,343 Street lighting 959,982 942,148 937,187 Municipal operations 362,645 322,984 586,521 21,956,836 25,137,759 26,629,012 350 37 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 26. Other Revenue and Expense Details (Continued) 2021 Budget (Unaudited) (Note 2) 2021 2020 General Engineering Traffic engineering and systems 1,979,926 1,947,200 1,778,887 Transportation 914,136 861,397 661,609 2,894,062 2,808,597 2,440,496 Parking Administration Parking administration 581,470 390,456 454,829 581,470 390,456 454,829 External Controlled Entities Saint John Transit Commission 571 10,210,574 11,211,365 Saint John Parking Commission 4,408,521 2,006,555 2,627,242 17,668,092 12,217,129 13,838, 607 Total Transportation Services Ar 43,100,460 40,553,941 43,362,944 Water and Sewer Services Saint John Water & Wastewater Amortization - 17,081,493 16,977,003 Drinking water 15,426,000 13,305,790 13,282,700 Wastewater 10,763,000 9,156,044 8,552,753 Fiscal charges 19,161,000 3,818,467 4,514,755 Industrial water 2,506,000 1,915,549 2,003,970 Infrastructure management 720,000 523,802 724,774 Internal charges 935,000 229,642 167,675 Total Water and Sewer Services 49,511,000 46,030,787 46,223,630 Environmental Health Services Sanitary Services 3,759,606 3,571,322 3,724,884 Total Environmental Health Services 3,759,606 3,571,322 3,724,884 351 38 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 26. Other Revenue and Expense Details (Continued) 2021 Budget (Unaudited) (Note 2) 2021 2020 Environmental Development Services Research and Planning Community planning 1,612,509 1,573,478 1,527,657 Succeed and stay 205,863 163,456 140,441 Plan SJ 102,884 22,011 - 1,921, 256 1,758,945 1,668,098 Administration and Geographic Information Systems (GIS) Carpenter shop 324,231 461,108 400,096 GIS 376,224 357,923 380,141 700,455 819,031 780,237 Economic Development Market Square common area 0,000 1,996,902 2,490,900 Regional facilities 2.034,165 832,951 885,294 Regional economic development - - 475,000 4,284,165 2,829,853 3,851,194 Real Estate Management ik Property management 1,408,663 1,574,277 1,990,931 Real estate 16, 177,537 159,713 252,332 1,586,200 1,733,990 2,243,263 Other Environmental Developmlwwrvices City Market 1,047,824 1,004,488 1,111,034 Tourism - - 973,034 Community development 2,460,493 2,644,345 197,834 3,508,317 3,648,833 2,281,902 External Controlled Entities Aquatic Centre Commission - 2,333,229 2,310,191 TD Station Commission - 2,007,813 2,228,337 Develop Saint John - 339,304 1,407,130 Trade and Convention Centre 780,873 323,225 273,717 780,873 5,003,571 6,219,375 Total Environmental Development Services 12,781,266 15,794,223 17,044,069 352 39 The City of Saint John Notes to the Consolidated Financial Statements For the year ended December 31, 2021 26. Other Revenue and Expense Details (Continued) 2021 Budget (Unaudited) (Note 2) 2021 2020 Recreational and Cultural Services Otl Cultural Grants Other cultural grants 1,981,762 1,153,228 1,089,572 1,981,762 1,153,228 1,089,572 Contributions from others (Note 26) Parks Parks general services 2,047,995 1,706,102 1,748,643 Rockwood Park 407,787 329,703 393,244 2,455,782 2,035,805 2,141,887 General government services (Note 26) Prc Community Services Tra Recreation and parks 4 , . 1 461,029 241,769 Wz Parks and playgrounds 313,4" 182,539 226,680 En) Pro Kids 19,163 7,858 79,810 Environmental development services (Note 26) 805,708 651,426 548,259 Recreational and cultural services (Note 26) Other Recreational and Cultural Service -1� Sports and recreation 2,770,357 2,872,877 2,831,737 Amortization - 1,368,106 1,333,657 Community centres 544,953 499,060 378,236 Cultural affairs 126,031 110,919 113,991 Aff 3,441,341 4,850,962 4,657,621 Externally Controlled Entities Saint John Free Public Library - 901,622 555,202 Lord Beaverbrook Rink 430,500 467,150 298,533 Canada Games Foundation - (938,448) (477,238) 430,500 430,324 376,497 Total Recreational and Cultural Services 9,115,093 9,121,745 8,813,836 TOTAL EXPENDITURES 218,872,264 202,754,311 208,336,455 353 40 The City of Saint John General Operating Fund l'ik December 31,2021 UNAUDITED 2021 Actual 2021 Budget 2020 Actual Revenues Property Taxes 129,196,736 125,990,634 127,966,925 PILT Adjustment - - 1,185 Equalization & Unconditional Grant 17,335,948 18,229,402 16,182,335 Financial Assistance - - 4,590,709 Permits & Licenses 1,382,115 1,101,250 1,141,133 Rentals & Fees 1,633,682 2,006,898 1,376,889 Inter -fund Charges 1,903,000 1,800,000 1,782,000 Market Square Parking 566,547 1,000,000 746,003 Meter Violations & Summonses 773,232 425,000 170,475 Parking Meters 1,007,527 700,000 559,259 Traffic By -Law 38,645 283,000 285,305 Fines 10,440 25,000 24,627 Secondments 367,087 470,000 263,196 Extra Duties 112,949 100,000 150,030 Training 95,742 64,817 32,661 Contributions from Others 697,770 816,840 924,305 Partnerships 210,936 188,864 157,366 Emergency Dispatch 1,078,662 1,187,888 1,068,108 Utility Cuts 680,357 860,730 556,582 Interest Income 365,529 500,000 411,495 Internal Services 284,154 286,000 361,711 Insurance Proceeds 1,039,940 - 1,044,834 Advertising - - 1,950 Other Miscellaneous Revenues 8,851,577 795,234 3,038,388 Accomodation Levy 643,054 500,000 309,795 Total Revenues 168,275,629 157,331,557 163,147,266 354 1 The City of Saint John General Operating Fund December 31, 2021 UNAUDITED 2021 Actual 2021 Budget 2020 Actual Expenditures Salaries & Benefits Salaries 58,015,851 58,662,944 62,700,937 Overtime 2,108,919 1,878,679 1,673,169 Other Personnel Costs 396,007 409,864 301,620 Fringe Benefits 15,502,683 15,708,938 18,354,166 Pension 9,536,912 8,875,000 9,441,158 Long -Term Disability 900,000 550,000 661,572 86,460,373 86,085,425 93,132,622 Goods & Services General Services 4,445,224 3,278,405 3,510,644 Insurance 1,101,354 737,570 901,551 Professional Services 743,146 1,340,292 827,670 Other Purchased Services 1,033,074 916,573 997,469 Repairs & Maintenance 721,923 729,215 888,477 Other Purchased Goods 2,700,806 1,278,682 2,340,553 Roads 4,469,115 4,469,115 1,563,553 Tipping Fees 1,352,685 1,305,000 1,386,527 Property Taxes 1,119,668 1,037,366 1,024,172 Assessment Charge 1,392,394 1,369,310 1,390,789 Asset Purchases 884,322 885,475 876,158 Contracted Services 666,337 673,200 652,836 Postage 79,571 96,565 79,700 Inter -Fund Charges 3,436,652 3,608,000 3,350,348 Telephone 631,410 655,838 603,671 Radio 349,790 373,853 341,598 Growth Reserve Fund - - 350,000 Fuel 1,121,282 1,348,033 888,347 Advertising 95,665 175,262 74,845 Travel, Conferences & Training 244,350 658,507 279,830 Commissionaires 385,599 470,000 401,319 Engineering 183,539 146,000 281,864 Cleaners & Janitors 174,380 240,870 171,991 Solid Waste Collection 134,378 121,375 141,098 Licenses & Software 1,283,618 825,105 955,659 Rentals - Vehicles & Equipment 377,170 767,445 257,105 Asphalt 924,019 904,250 1,961,962 Parts 1,485,997 1,442,517 1,234,260 Apparel 216,440 222,040 174,502 Fuel Oil & Gas Oil 234,784 308,548 238,328 355 2 The City of Saint John Operating Fund by Object December 31, 2021 UNAUDITED 2021 Actual 2021 Budget 2020 Actual Expenditures (Continued) Salt & Sand 459,271 974,438 694,845 Electricity 1,619,702 1,677,229 1,483,517 Office Supplies 120,362 160,850 107,234 Operating & Safety Supplies 511,360 567,855 521,383 Water 180,048 151,445 120,294 Meals 105,063 167,588 137,729 Lumber, Paint, Chemicals & Cement 392,425 302,250 239,560 Tools & Hardware 99,638 164,100 86,891 Memberships 153,168 180,048 128,723 Receptions 61,240 114,700 36,485 City Hall Rental 874,928 866,129 994,843 Market Square Rental 1,982,958 2,250,000 2,478,118 Off Street Parking 479,654 - - 39,028,509 37,961,043 35,176,449 Grants - Agencies, Boards & Commissions Grants 2,763,865 3,135,200 1,689,244 Transit Commission 7,081,421 6,965,982 7,895,875 Lord Beaverbrook Rink 159,470 159,470 159,470 Saint John Free Public Library 472,892 472,892 497,892 Regional Services Commission 28,931 20,000 20,012 Regional Facilities Commission 2,071,166 2,034,165 2,494,434 Economic Development Agencies - - 1,448,034 12,577,745 12,787,709 14,204,961 Fiscal Charges Interest 2,800,870 3,037,935 3,189,086 Principal Repayment 12,921,990 12,921,990 12,924,752 15,722,860 15,959,925 16,113,838 Other Charges Capital from Operating 3,635,447 3,000,000 2,000,000 Other Miscellaneous Expenses 1,015,130 300,000 689,212 Transfer to Reserve 7,867,448 1,022,484 2,701,725 2nd Previous Years Deficit 214,971 214,971 119,915 12,732,996 4,537,455 5,510,852 Total Expenditures 166,522,484 157,331,557 164,138,722 General Fund Surplus (Deficit) 1,753,145 - (991,456) 356 3 The City of Saint John Water and Sewerage Utility OPERATING FUND STATEMENT OF REVENUE AND EXPENSES For the Year ended December 31, 2021 UNAUDITED Budget Actual Actual 2021 2021 2020 Unaudited REVENUES Charges to customers 44,097,000 44,931,596 44,879,410 Charges to General Operating Fund Water supply for fire protection 2,500,000 2,467,242 2,509,298 Storm sewerage 950,000 811,410 841,050 TOTAL REVENUES 47,547,000 48,210,248 48,229,758 EXPENSES Water supply Purification and treatment 8,381,000 7,683,732 7,798,376 Transmission and distribution 5,484,000 5,479,482 5,075,965 Pumping 1,201,000 1,024,216 1,217,775 East watershed management 132,157 104,600 148,222 West wellfield management 227,843 241,657 221,042 Industrial West watershed 463,481 386,485 367,356 Industrial West water & transmission 1,084,358 1,096,343 1,023,681 Industrial West customer metering 57,765 41,638 35,792 Industrial East customer metering 58,235 52,419 42,314 Industrial East watershed management 120,519 79,662 115,862 Industrial East transmission 721,642 565,031 614,529 Sewerage collection and disposal Sewerage collection system 3,078,000 2,761,956 2,702,791 Sewerage treatment and disposal 71685,000 7,800,101 7,785,678 Billing & collections 935,000 978,986 915,881 Engineering 720,000 648,891 850,464 TOTAL EXPENSES 30,350,000 28,945,199 28,915,728 FISCAL SERVICES Interest on debenture debt 2,747,963 2,664,909 2,987,059 Principal installments on debenture debt 6,368,000 6,368,000 6,368,000 Discount on debentures issued 106,037 67,683 18,505 Capital projects financed by the Utility Operating Fund 5,069,000 5,069,000 5,500,000 Other miscellaneous - (76,310) 217,245 Funding pension fund 1,210,000 1,162,190 1,291,944 Transfer to reserve 2,071,000 2,868,281 2,448,239 TOTAL FISCAL SERVICES 17,572,000 18,123,753 18,830,992 TOTAL EXPENSES AND FISCAL SERVICES 47,922,000 47,068,952 47,746,720 Excess of expenses over revenues (375,000) 1,141,296 483,038 Previous Year's Surplus 375,000 375,000 486,000 SURPLUS FOR THE YEAR - 1,516,296 969,038 RUN Financial Statements The City of Saint John Trust Funds December 31, 2021 B&I-13 Deloitte, Independent Auditor's Report To Her Worship the Mayor and Members of Common Council of The City of Saint John Report on the Audit of the Financial Statements Deloitte LLP P.O. Box 20094 Brunswick Square Saint John NB E21- 5B2 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca Opinion We have audited the financial statements of The City of Saint John Trust Funds ("City"), which comprise the statement of financial position as at December 31, 2021 the statements of changes in net assets and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies (collectively referred to as the "financial statements"). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the City as at December 31, 2021, and the results of its operations, its accumulated surplus, changes in its net debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards ("PSAS"). Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the City in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with PSAS, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Organization's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. M116-) As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Organization to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. VIVL We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Ek Report on Other Legal and Regulatory Requirements As required by the Government of New Brunswick, we report that, in our opinion, the accounting principles in Canadian public sector accounting standards have been applied on a consistent basis. Chartered Professional Accountants May 26, 2022 Saint John, NB 191091 0 0 � H c� [� N w U a� w On 0 U vi y 0 2 L m z a N K-q N O N r r o 0 K? M O O N M rrj a a N N No r O O O r c C w � n � 362 M STATEMENT OF CASH FLOW 2021 2020 $ $ Operating activities Excess of investment income over expenditure 3,372 5,347 Changes in non -cash working capital: Term Deposits — (210) Accrued Receivable — — Accounts Payable — — Investment activities Contributions to other entities (1,898) — Net increase (decrease) in cash and cash equivalents 1,474 5,137 Cash, beginning of year 480,240 475,103 Cash, end of year 481,714 480,240 All W The accompanying notes at, M 1911.91 The City of Saint John - Reserve and Trust Funds Notes to the financial statements For the year ended December 31, 2021 SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City are the representations of the City's Management prepared in accordance with Canadian generally accepted accounting principles for local governments, as recommended by the Chartered Professional Accountants of Canada Public Sector Accounting Board. Revenue Investment income is recognized on an accrual basis as earned. Expenses Expenses are recorded on an accrual basis. Cash and cash equivalents Cash and cash equivalents term deposits with original with banks and short Financial Instru V, 111W The Trust Fund's financial instrumen Vonsist of cash, term deposits, and accounts payable. Financial instruments are rec rded at fair value when acquired. Financial assets with actively traded markets are reported at fair value, with any unrealized gains or losses reported in excess (deficiency) of revenue over expenditure. Financial instruments are tested for impairment at each reporting date. The Reserve and Trust Funds are exposed to interest rate risk in that the value of the marketable securities can be adversely affected by a change in interest rates. 2. TRUST FUNDS Tucker Fund By an Act of the Legislature enacted on April 20, 1927, securities with a par value of $10,000 were vested with the City of Saint John. This Act provided that the income and a portion of the principal from this Trust, with the approval of Common Council, should be used for the maintenance and improvement of Tucker Park. 2. TRUST FUNDS (continued) The City of Saint John - Reserve and Trust Funds Notes to the financial statements For the year ended December 31, 2021 Stockford Memorial Fund This fund was established on December 28, 1939 as a result of a bequest of $3,000 from Fannie M. Stockford of Boston, Massachusetts. This amount was to be invested and the annual income was to be used towards the upkeep and maintenance of King Square. O'Connell Fund This fund was established on March 22, 1939 with a , ntribution of $2,000 from J.D. O'Connell. The contribution was to e investe and the income distributed among the orphanages of the City on the p rata basis , the children cared for by each, to be given by way of a Christmas gift to each child. Inctober 2004, this agreement was amended to allow the Trustees to disburse th(, come arising from the trust investments yearly to the Empty Stocking Fund. L.R. Ross Fund This fund was established in 1921 through gift of $1,250 and the "Ross Memorial Cup". The Cup was to be co£" ed for annually by amateur single scullers, aged my -one years or under who are residents of the Maritime Provinces. The income from this Tr was to be used to provide a duplicate cup for the winner of each race held. Changes to the Trust in 1986 now allow for the funds to be used to promote the sport of rowing within the City of Saint John and its suburban communities, provided that an amount of $4,000 remains in the fund to enable the "Ross Memorial Cup" to be duplicated when necessary. A. Carle Smith Fund Established in September 1976, funds were received from the estate of A. Carle Smith. These funds are to be used for the maintenance of a wildlife sanctuary in the South Bay area. Bi-Centennial Funds These funds are to be used for ceremonies marking the 200t" anniversary of Canada in the year 2067. 6 0-V Statement of rev expenses of The City of Sai Trade and 0% December u e�i d hn n ' n Centre KiI-1.1 Independent Auditor's Report Statement of revenue and expe Notes to the financial stateme 1-2 4-5 Ec%YA Delo Deloitte Mon tNB LP 816 Main Street Monctoo n NB E1C 1E6 Canada Tel: 506-389-8073 Fax: 506-632-1210 www.deloitte.ca Independent Auditor's Report To the Mayor and Common Counsel of The City of Saint John Opinion We have audited the accompanying statement of revenue and expenses of The City of Saint John Trade and Convention Centre (the "Centre"), for the year ended December 31, 2021, and other explanatory information (the "financial statement"). This financial statement was prepared by management in accordance with the provisions of the management agreement between The City of Saint John (the "City") and Hilton Canada Co. dated June 1, 1984 with an amendment dated September 4, 2014. In our opinion, the accompanying financial statement of the Centre for the year ended December 31, 2021 are prepared, in all material respects, in accordance with the provisions of the management agreement between the City and Hilton Canada Co. dated June 1, 1984 with an amendment dated September 4, 2014. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Centre in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter — Basis of Accounting We draw attention to Note 1 to the financial statements, which describes the basis of accounting. The financial statements are prepared to assist the Centre in complying with the provisions of the management agreement between The City of Saint John (the "City") and Hilton Canada Co. dated June 1, 1984 with an amendment dated September 4, 2014. As a result, the financial statements may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation of the financial statement in accordance with the provisions of the management agreement between the City and Hilton Canada Co. dated June 1, 1984 with an amendment dated September 4, 2014, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Centre's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Centre or to cease operations, or has no realistic alternative but to do so. 1911.1:3 Those charged with governance are responsible for overseeing the Centre's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the au ' °in order to design audit procedures that are appropriate in the circumstances, but the purpose of expressing an opinion on the effectiveness of the Centre's internal cont • Evaluate the appropriateness of accounting policies usnd the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Centre's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosure the financial statements or, if such disclosures are inadequate, to modify our opinion. concl s are based on the audit evidence obtained up to the date of our auditor's report. futu events or conditions may cause the Centre to cease to continue as a going c ern. We communicate with those cha scope and timing of tl internal control that v Chartered Protessional Accountants DATE 'gov�e regarding, among other matters, the planned nt audit findings, including any significant deficiencies in kaudit. K1136.1 The City of Saint John Trade and Convention Centre Statement of revenue and expenses Year ended December 31, 2021 2021 2021 2020 Budget Actual Actual Note $ $ $ (Unaudited) Revenue Room rental 183,600 74,475 78,518 Commissions on food and beverage sales and sundry revenue 185,575 47,993 69,233 369,175 122,468 147,751 Direct expenses Wages and benefits 137,700 69,120 77,956 Laundry 20,000 4,766 4,341 Supplies 18,000 714 1,078 175,700 74,600 83,375 193,475 47,868 64,376 Overhead expenses V0079 Salaries and benefits 94,121 123,947 Miscellaneous expense �0 75,198 1,149 Outside services 38,935 35,782 29,301 Advertising and promotion 28,000 13,944 13,082 Cleaning and maintenance 35,000 10,661 4,476 Garbage removal 10,350 10,350 10,125 Legal and audit 9,309 8,450 8,250 Water heating charges 6,000 5,084 715 Equipment rental 1,000 3,060 1,872 Telecommunication 10,000 2,160 4,156 Gas 3,000 1,338 1,694 Licenses 1,500 1,273 1,540 Postage, printing and stationery 9,000 1,000 2,347 Travel and training 5,000 148 427 Entertainment 2,000 - 43 605,173 262,569 203,124 Operating deficit for the year (411,698) (214,701) (138,748) Expenses not paid directly by the Centre Management fee 196,000 201,373 196,643 HVAC utility/maintenance 134,714 137,551 195,402 Real estate tax 83,646 75,746 85,138 Electricity 32,604 32,604 32,604 446,964 447,274 509,787 Total expenses 1,227,837 784,443 796,286 Total deficit for the year (858.662) (661.975) (648.535) The accompanying notes are an integral part of the financial statements. 370 Page 3 The City of Saint John Trade and Convention Centre Notes to the financial statement December 31, 2021 1. Revenue Under the terms of the management agreement dated June 1, 1984, with amendment dated September 4, 2014, Hilton Canada Co. pays to the Saint John Trade and Convention Centre ('Centre") a percentage of gross revenue for food and beverage with cost of sales, including product and labour costs, being the responsibility of Hilton Canada Co. The Centre is responsible for all other operating costs. 2. Government assistance In response to the COVID-19 pandemic, the federal and provincial governments have been implementing programs to help companies that are experienc' inancial difficulty. During the year the Company recognized $111,507 ($70,726 in 2020) ' age subsidy, which was netted against salaries and benefits. 3. Management agreement — Saint John Tr an Convention Centre This financial statement has been prepared in a a ith the provisions of the management agreement between the City of Saint (the "City") and Hilton Canada Co. The Centre is owned by the City and ma"for Hilto , nada Co. under an amended management agreement dated Septembhe inal agreement dated June 1, 1984 had a 20 year term with options to reneee consecutive 10 year periods. One 10 year renewal period remains. According to the terms of this agreement, the City is responsible for the operating loss of the Centre. In addition to the operating loss under this agreement, the City incurs common area costs and management fees which are reflected in the general operating fund of the City's consolidated financial statements. With the establishment of the Greater Saint John Regional Facilities Commission in 1998, operating deficits, management fees and property taxes included in common area costs are shared with the municipalities making up the Greater Saint John Regional Facilities Commission. These costs are allocated in proportion to the tax bases of the municipalities. 4. Recording of assets and liabilities The City's investment in the structure and related equipment, furnishings and fixtures is reported on the Capital and Loan Fund balance sheet of the City. S. Greater Saint John Regional Facilities Commission Act Under the regional Greater Saint John Regional Facilities Commission Act, pursuant to 87(2)(a) of the Municipalities Act, councils of the participating communities of Grand Bay Westfield, Quispamsis, Rothesay and Saint John are required to pay contributions towards the operation of regional facilities, which include the Centre. The amount of contribution is calculated on the net operating cost for each facility covered under the Municipalities Act, in proportion to the tax base of the contributing municipality. 371 Page 4 The City of Saint John Trade and Convention Centre Notes to the financial statement December 31, 2021 6. Budget figures The 2021 budget figures that are presented on the Statement of revenue and expenses for comparison with the actual figures were provided by the Centre's management and have not been audited. 7. Pandemic risk On March 11, 2020, the World Health Organization characterized the outbreak of a strain of the novel coronavirus ("COVID-19") as a pandemic, which has resulted in a series of public health and emergency measures that have been put in place to combat the spread of the virus, including the announcement of a statement of emergency in the Province of New Brunswick on March 19, 2020. The duration and impact of COVID-19 is unknown at this time and it is not possible to reliably estimate the impact that the length and severity of these developments will have on the financial results and position of the Centre in future fiscal years. na 372 Page 5 Deloitte.. The Saint John Parking Commission Report to the Board of Directors on the 2021 audit May 26, 2022 KYKj Deloitte May 19, 2022 To the Board of Directors of The Saint John Parking Commission Report on audited annual financial statements Dear Members of the Board of Directors: Deloitte LLP Brunswick House 44 Chipman Hill, 7tFl Floor Saint John NB E21- 2A9 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca We are pleased to submit this report on the status of our audit of the Saint John Parking Commission ("the Commission") for the 2021 fiscal year. This report summarizes the scope of our audit, our findings to date and reviews certain other matters that we believe to be of interest to you. We are continuing to work with management to complete the outstanding matters summarized on page 1 of this report. As agreed in our master service agreement ("MSA") dated December 10, 2021, and any previous confirmation letters issued pursuant to the MSA and all as may be updated or amended from time to time, we have performed an audit of the financial statements of the Saint John Parking Commission as at and for the year ended September 30, 2021, in accordance with Canadian generally accepted auditing standards ("Canadian GAAS") and expect to issue our audit report thereon dated May 26, 2022. This report is intended solely for the information and use of the Board of Directors, management and others within the Commission and is not intended to be, and should not be, used by anyone other than these specified parties. We look forward to discussing this report summarizing the outcome of our audit with you and answering any questions you may have. Yours truly, Chartered Professional Accountants EcYALI The Saint Jahn Parking Commission I Table of contents Table of contents Executive summary Significant audit risks and events Appendix 1 - Communication requirements and other reportable matters Appendix 2 - Deloitte resources a click away Appendix 3 - Draft version of our auditor's report Appendix 4 - Draft management representation letter 1 3 7 10 11 13 KYNR © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Executive summary Executive summary Audit scope and terms of engagement We have been asked to perform an audit of the Commission's financial statements (the "financial statements") in accordance with Canadian Public Sector Accounting Standards ("PSAS") as at and for the year ending September 30, 2021. Our audit was be conducted in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). The terms and conditions of our engagement are described in the master service agreement dated December 10, 2020, and any previous confirmation letters issued pursuant to the MSA and all as may be updated or amended from time to time. We have developed appropriate safeguards and procedures to eliminate threats to our independence or to reduce them to an acceptable level. OSignificant risks Status N 1 Daily/hourly parking revenue 0 Materiality 2 Management override of controls 0 Uncorrected misstatements New from prior 0 Continued from Removed from Materiality levels are determined on the basis of year prior year prior year total revenues. Our materiality for the year ended September 30, 2021 was $92,700 (2020 - $150,221). We have informed the Board of Directors of all uncorrected misstatements greater than a clearly trivial amount of 5% of materiality which is $Nil (2020 - $Nil) and any misstatements that are, in our judgment, qualitatively material. In accordance with Canadian GAAS, we asked that any misstatements be corrected. OutstandingG A- 0 Receipt of signed Management's representation letter COVID-19 and Dissolution of Saint John Parking No changes Completion of our subsequent events procedures Commission in the significant risks I dentified Refer to Significant Final audit partner review of select working events section of report. papers 376 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Executive summary QAudit fees Audit fees Yearend Reporting period(s) ("Fiscal Year") Financial statement audit ® Going Concern Management has completed its assessment of the Commission to continue as a going concern and in making its assessment did not identify any material uncertainties related to events or conditions that may cast significant doubt upon the Commission's ability to continue as a going concern. We agree with management's assessment. GResults September 30 2021 $8,625 In accordance with Canadian GAAS, our audit is designed to enable us to express an opinion on the fairness of the presentation of the Commission's annual financial statements prepared in accordance with PSAS. No restrictions have been placed on the scope of our audit. In performing the audit, we were given full and complete access to the accounting records, supporting documentation and other information requested. We intend to issue an unmodified audit report on the financial statements of the Commission for the year ended September 30, 2021 once the outstanding items referred to above are completed satisfactorily and the financial statements are approved by the Board of Directors. KYrN © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Significant audit risks and events Significant audit risks and events The significant audit risks identified as part of our risk assessment, together with our planned responses and conclusions, are described below. Significant risk dashboard Legend OSignificant level of management judgment involved OMinimal/No management judgment involved D+I: Planned testing of the design and implementation of key controls OE: Planned testing of the operating effectiveness of key controls Revenue recognition Fraud Risk Control Testing Level of management Specialist, Expert or Planned judgement Innovation Involvement YES D+I No Analysis of risk Audit Response and Results • Under Canadian GAAS, we are required to evaluate the risk of fraud in revenue recognition. We have evaluated the revenue transactions, and we have concluded that the significant risk is that revenue may have been recorded in the incorrect period. • This represents a fraud risk for the 2021 audit for daily/hourly parking revenue. • We evaluated the design and implementation of the internal controls that address this risk. We did not rely on controls. • We performed a test of detail by selecting amount recorded per the general ledger and agreeing the amounts to weekly deposits. Additional selections were made in September 2021 and October 2021 to ensure the cutoff of revenue was appropriate. • We concluded that the internal controls were designed and implemented appropriately. • We obtained sufficient audit evidence to conclude that there were no material misstatements. 3 378 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Significant audit risks and events Management override of controls Fraud Risk Control Testing Level of management Specialist, Expert or Planned judgement Innovation Involvement YES No No Analysis of risk Audit Response and Results • Under Canadian Auditing Standards, it is the • We discussed fraud with management. responsibility of the management, with the oversight . We asked the Board of Directors for their views of those charged with governance to place a strong about the risk of fraud, whether they know of any emphasis on fraud prevention and detection. actual or suspected fraud affecting the Commission Oversight by those charged with governance and their role in the oversight of management's includes considering the potential for override of antifraud programs. controls or other inappropriate influence over the We tested a sample of journal entries made financial reporting process. throughout the period, and adjustments made at the • Management override of controls is present in all end of the reporting period. entities. It is a risk of material misstatement resulting from fraud and therefore is considered as a We evaluated the business rationale for any significant risk. significant unusual transactions. • We determined whether the judgements and decisions related to management estimates indicate a possible bias, which included performing retrospective analysis of significant accounting estimates. • We obtained sufficient audit evidence to conclude that there were no material misstatements. il a 379 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Significant audit risks and events Significant events COVID-14 Impact on our 2021 audit Travel restrictions, office closures, and other logistical challenges arising from the COVID-19 pandemic have and will continue to impact how our clients execute their accounting and reporting functions. Similarly, as auditors, we face practical challenges in obtaining audit evidence in the same manner, and of the same type, that we may have historically. Globally, our audit teams are adapting to this reality to ensure we continue to serve our clients and the public interest with distinction. As always, it has been imperative that we exercise appropriate professional skepticism to conclude whether sufficient appropriate audit evidence has been obtained. A heightened sense of professional skepticism is needed as we evaluate changes to our clients' businesses, and the impact of those changes on the areas we audit. Below are just a few examples of how COVID-19 can impact our audits and the innovative solutions we have applied to the audit of the Commission. Challenge Consideration J How do you maintain During the audit we combined inspection of documentation with inquiry through professional skepticism discussion or video conference with the finance team, when face-to-face interactions are restricted? Confidentiality and Privacy We were required to observe the security and confidentially of the Commission's Considerations data and we used when possible only Deloitte-approved communication and sharing tools. In addition, we were able to use consultation that were available to teams, when circumstances and judgments were difficult, no significant matters were noted within the audit. Deloitte used Deloitte Connect to assist in the collection of information to conduct the 2021 audit. Considerations when We validated details included within scanned documents with another source Evaluating Scanned (e.g., internet search of third -party address included on the invoice, or Evidence confirmation with a 3rd party). We confirmed that no information was cut off and all pages expected to be scanned were included and accurate (e.g., inspect page count). 380 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Significant audit risks and events Dissolution of Saint John Parking Commission On October 1, 2021, the Saint John Parking Commission entered into a Donation Agreement with the City of Saint John, which resulted in the transfer of all their assets and liabilities to the City in consideration for the sum of $1. After this transaction occurred, the Commission wound up into the City. Impact on our 2021 audit The Commission's management team determined that it would be more beneficial for the Commission to be wound up into the City rather than to exist as a separate legal entity. The wind up occurred on the first day in October, resulting in the fiscal year-end changing from the usual December year-end to a September year-end. The change in fiscal year end impacted how we analysed comparative data from the prior year with the current year. It was imperative that we exercise appropriate professional skepticism to conclude whether year -over -year comparisons were sufficient and appropriate. A keen sense of professional skepticism is needed as we evaluate changes to our audit procedures, and the impact of those changes on the areas we audit. We considered the following factors in determining additional risks and procedures: .' Were comparisons from the We compared year -over -year data by creating reasonable expectations based on current fiscal year end to our consultation with management and sup orting documents received. the prior year appropriate? `® 381 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 1 — Communication requirements and other reportable matters Appendix 1 - Communication requirements and other reportable matters The table below summarizes our communication requirements under Canadian GAAS and other communications that we believe would help us achieve an effective audit. Required communication Audit Service Plan J7 ieterence Ker'er tojK rji#rt or document described below 1. Our responsibilities under Canadian CAS1 260.14 GAAS, including forming and expressing an opinion on the financial statements 2. An overview of the overall audit CAS 260.15 strategy, addressing: a. Timing of the audit b. Significant risks, including fraud risks c. Nature and extent of specialized skill or knowledge needed to perform the planned audit procedures related to significant risk d. Names, locations, and planned responsibilities of other independent public accounting firms or others that perform audit procedures in the audit Master service agreement (MSA) Audit plan communicated to management a - 3. Significant transactions outside of CAS 260 App. 2, We have not identified any related party transactions the normal course of business, CAS 550.27 that were not in the normal course of operations and including related party transactions that involved significant judgments by management concerning measurement or disclosure. Enquiries of those charged with governance 4. How those charged with governance CAS 240.21 Management representation letter exercise oversight over management's process for identifying and responding to the risk of fraud and the internal control that management has established to mitigate these risks 5. Any known suspected or alleged CAS 240.22 Management representation letter fraud affecting the Commission 1 CAS: Canadian Auditing Standards - CAS are issued by the Auditing and Assurance Standards Board of CPA Canada 7 382 © Delcitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 1 — Communication requirements and other reportable matters Required communication 6. Whether the Commission is in compliance with laws and regulations Year End Communication 7. Fraud or possible fraud identified CAS 240.40-.42 We are not aware of any fraudulent events. through the audit process Reference Refer to this report or document described below CAS 250.15 Management representation letter 8. Significant accounting policies, CAS 260.16 a. Significant Accounting practices, judgements practices, unusual transactions, and and estimates our related conclusions 9. Alternative treatments for CAS 260.16 a. Significant Accounting practices, judgements accounting policies and practices and estimates that have been discussed with management during the current audit period 10. Matters related to going concern CAS 570.25 AEF Executiveimmary 11. Consultation with other accountants CAS Management has informed us that the Commission 260.16(c),(i), has not consulted with other accountants about A22 auditing or accounting matters. 12. Management judgments and CAS 260.16 a. accounting estimates 13. Significant difficulties, if any, CAS 260.16 b. encountered during the audit Significant Accounting practices, judgements and estimates We did not encounter any significant difficulties while performing the audit. 15. Material written communications CAS 260.16 c. Management representation letter between management and us, including management representation letters 16. Circumstances that affSe form CAS 260.16.d. Draft auditor's report and the content of the a's report 17. Other matters that are significa to the oversight of the financial reporting process 0.16e. No other matters to report. 18. Modifications to our opinion(s) CAS 260.A21 Executive summary 19. Other significant matters discussed CAS 260.A.22 For further details, please see the Significant Risks with management and Events section. 20. Under our professional standards we are required to communicate, unless we are prohibited by a law or regulation, matters involving non- compliance by the Company with applicable laws and regulations, including illegal or possibly illegal acts that come to our attention 21. Significant deficiencies in internal control, if any, identified by us in the conduct of the audit of the financial statements 22. Key Audit Matters CAS 250.23 Our limited procedures did not identify any areas of material non-compliance with laws and regulations by the Commission, that are not otherwise prohibited to disclosed by law or regulation. CAS 265 No deficiencies to report. CAS 701.17 Draft auditor's report 8 383 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 1 — Communication requirements and other reportable matters Required communication Reference Refer to this report or document described below 23. Other Information CAS 720 Draft auditor's report 24. Uncorrected misstatements and CAS 450.12-13 In accordance with Canadian GAAS, we request that disclosure items all misstatements be corrected. No uncorrected misstatements and uncorrected disclosure to report. Other reportable matters 25. Changes to the audit plan CAS 260.A26 N/A 26. Concerns regarding management CAS 260.11, We have no concerns regarding management's competence and integrity A38 competency and integrity. 27. Subsequent events CAS 260.10(a), Refer to the Significant Risks and Events section. 260.13(b), 260.14(a), 260.17 9 384 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 2 — Deloitte resources a click away Appendix 2 - Deloitte resources a click away At Deloitte, we are devoted to excellence in the provision of professional services and advice, always focused on client service. We have developed a series of resources, which contain relevant and timely information. Canada's Best Managed Companies (www.bestmanaciedcompanies.ca) Target audience • Directors and CEO/CFO Centre for financial reporting (https://www.iasplus.com/en- ca/standards) Target audience • Directors and CEO/CFO • Controller and Financial reporting team Deloitte Viewpoints (https://www.iasplus.com/en-ca ltaci-- tvpes/deloitte-viewpoints) Target audience • CFO • Controller and Financial reporting team CFO's corner (htti)s://www.iasiplus.com/en-ca/cfo-. corner) Target audience • CFO and VP Finance • Controller and Financial reporting team Deloitte Dbriefs (httl)s://www.iasl)lus.com/en- ca/dbriefs/webcasts) Targeted audience • CFO and VP Finance • Controller and Financial reporting team The Canada's Best Managed Companies designation symbolizes Canadian corporate success: companies focused on their core vision, creating stakeholder value and excelling in the global economy. Web site designed by Deloitte to provide the most comprehensive information on the web about financial reporting frameworks used in Canada. Electronic communications that helps you to stay on top of standard -setting initiatives impacting financial reporting in Canada. ,#4 N Editorial providing insights into key trends, developments, issues and challenges executives face, with a Deloitte point of view. Learning webcasts offered throughout the year featuring our professionals discussing critical issues that affect your business. Recent publications (ASPE) • Revenue (Jan 13, 2020) • Accounting for shares issued in tax planning arrangements (ROMRS) (Dec, 18, 2019) • Agriculture (Dec 18, 2019) 10 385 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 3 — Draft version of our auditor's report Appendix 3 - Draft version of our auditor's report Our report on the financial statements is expected to be in the following form. However, the final form may need to be adjusted to reflect the results of our audit. Independent Auditor's Report To the Commissioners of Saint John Parking Commission Report on the Audit of the Financial Statements Opinion tN We have audited the financial statements of Saint John Parking Commission (the "Commission"), which comprise the statement of financial position as at the nine -month period then ended September 30, 2021, and the statements of operations, change in net financial debt and cash flow for the year then ended, and notes to the financial statements, including a summary of significant accounting policies (collectively referred to as the "financial statements"). In our opinion, the accompanying financial statements presen airly, in all material respects, the financial position of the Commission as at the nine -month period then ended September 30, 2021, and the results of its operations, changes in its net financial debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards ("PSAS"). Basis for Opinion U We conducted our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Commission in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of matter We draw your attention to Note 11 of the financial statements, which explains the events that resulted in the dissolution of the Commission. Our opinion is not modified in respect to this matter. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with PSAS, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Commission's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Commission or to cease operations, or has no realistic alternative but to do so. 11 386 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 3 — Draft version of our auditor's report Those charged with governance are responsible for overseeing the Commission's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management / A% • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Organization to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. [To be signed Deloitte LLP] Chartered Professional Accountants [DATE, 2022] 12 387 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 4 — Draft management representation letter Appendix 4 - Draft management representation letter [DATE] Deloitte LLP Brunswick House 44 Chipman Hill, 7th Floor P.O. Box 6549 Saint John NB E21- 4R9 Dear Sirs: Subject: Financial statements of Saint John September 30, 2021 Parkin mission for the year ended This representation letter is provided in connection with the audit by Deloitte LLP ("Deloitte" or "you") of the financial statements of the Saint John Parking Commission (the "Commission" or "we" or "us") as of and for the year ended September 30, 2021, the notes to the financial statements and a summary of significant accounting policies (the "Financial Statements") for the purpose of expressing an opinion as to whether the Financial Statements present fairly, in all material respects, ffie financial position, results of operations, and cash flows of the Commission in accordance with Public Sector Accounting Standards ('PSAS"). 46 Certain representations in this letter are described as being limited to matters that are material. Items are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves: Financial statements 1. We have fulfilled our responsibilities as set out in the terms of the engagement letter between the Commission and Deloitte dated December 10, 2021 for the preparation of the Financial Statements in accordance with PSAS. In particular, the Financial Statements are fairly presented, in all material respects, and present the financial position of the Commission as at December 31, 2020 and the results of its operations and cash flows for the year then ended in accordance with PSAS. 2. Significant assumptions used in making estimates, including those measured at fair value, are reasonable. In preparing the Financial Statements in accordance with PSAS, management makes judgments and assumptions about the future and uses estimates. The completeness and appropriateness of the disclosures related to estimates are in accordance with PSAS. The Commission has appropriately disclosed in the Financial Statements the nature of measurement uncertainties that are material, including all estimates where it is reasonably possible that the estimate will change in the near term and the effect of the change could be material to the Financial Statements. 13 388 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 4 — Draft management representation letter The measurement methods, including the related assumptions and models, used in determining the estimates, including fair value, were appropriate, reasonable and consistently applied in accordance with PSAS and appropriately reflect management's intent and ability to carry out specific courses of action on behalf of the. No events have occurred subsequent to September 30, 2021. There are no changes in management's method of determining significant estimates in the current year. 3. We have determined that the Financial Statements are complete as of the date of this letter as this is the date when there are no changes to the Financial Statements (including disclosures) planned or expected. The Financial Statements have been approved in accordance with our process to finalize financial statements. 4. We have completed our review of events after September 30, 2021 and up to the date of this letter. 5. The Financial Statements are free of material errors and omissions. Internal controls 6. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and error. 7. We have disclosed to you all known deficiencies in the design or operation of internal control over financial reporting identified as part of our evaluation, including separately disclosing to you all such deficiencies that we believe to be significant deficiencies in internal control over financial reporting. Information provided 8. We have provided you with: a. Access to all information of which we are aware that is relevant to the preparation of the Financial Statements, such as records, documentation and other matters. b. All relevant information as well as additional information that you have requested from us for the purpose of the audit; c. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence; and, d. All minutes of the meetings of directors and committees of directors, or summaries of actions of recent meetings for which minutes have not yet been prepared. All significant board and committee actions are included in the summaries. 9. We have disclosed to you the results of our assessment of the risk that the Financial Statements may be materially misstated as a result of fraud. 10. We have no knowledge of any information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves: a. Management; b. Employees who have significant roles in internal control; or c. Others where the fraud could have a material effect on the Financial Statements. 11. We have no knowledge of any information in relation to allegations of actual, suspected or alleged fraud, or illegal or suspected illegal acts affecting the Commission. 12. There have been no communications with regulatory agencies concerning actual or potential noncompliance with or deficiencies in financial reporting practices, which have been provided to you. There are also no known or possible instances of non-compliance with the requirements of regulatory or governmental authorities. 14 389 © Deloitte LLP and affiliated entities. The Saint Jahn Parking Commission I Appendix 4 — Draft management representation letter 13. We have disclosed to you the identities of the entity's related parties and all the related party relationships and transactions of which we are aware, including guarantees, non -monetary transactions and transactions for no consideration. Independence matters For purposes of the following paragraphs, "Deloitte" shall mean Deloitte LLP and Deloitte Touche Tohmatsu Limited, including related member firms and affiliates. 14. Prior to the Commission having any substantive employment conversations with a former or current Deloitte engagement team member, the Commission has held discussions with Deloitte and obtained approval from management. Except where otherwise stated below, immaterial matters less than $7,511 collectively are not considered to be exceptions that require disclosure for the purpose of the following representations. This amount is not necessarily indicative of amounts that would require adjustment to or disclosure in the Financial Statements. 15. All transactions have been properly recorded in the accounting records and are reflected in the Financial Statements. ® 0 16. The Commission has identified all related parties in accordance with Section PS 2200, Related Party Disclosures ("PS 2200"). Management has made the appropriate disclosures with respect to its related party transactions in accordance with PS 2200. 17. There are no instances of identified or suspected noncompliance with laws and regulations. 18. We have disclosed to you all known, actual or possible litigation and claims, whether or not they have been discussed with our lawyers, whose effects should be considered when preparing the Financial Statements. As appropriate, these items have been disclosed and accounted for in the Financial Statements in accordance with PSAS. 19. All events subsequent to the date of the Financial Statements and for which PSAS requires adjustment or disclosure have been adjusted or disclosed. Accounting estimates and disclosures included in the Financial Statements that are impacted by subsequent events have been appropriately adjusted. 20. We have disclosed to you all liabilities, provisions, contingent liabilities and contingent assets, including those associated with guarantees, whether written or oral, and they are appropriately reflected in the Financial Statements. 21. We have disclosed to you, and the Commission has complied with all aspects of contractual agreements that could have a material effect on the Financial Statements in the event of non-compliance, including all covenants, conditions or other requirements of all outstanding debt. 22. The Commission has satisfactory title to and control over all assets, and there are no liens or encumbrances on such assets. We have disclosed to you and in the Financial Statements all assets that have been pledged as collateral. Yours truly, Saint John Parking Commission Ian Fogan Director of Transit and Fleet Craig Lavigne Senior Finance Manager 15 390 © Deloitte LLP and affiliated entities. Saint John Parking Commission Financial Statements September 30, 2021 06% Saint John Parking Commission Contents Financial Statements Independent Auditor's Report Statement of Financial Position Statement of Operations and Accumulated Surplus Statement of Changes in Net Debt Statement of Cash Flows Notes to the Financial Statements A � Page 392 Deloitte Independent Auditor's Report To the Commissioners of Saint John Parking Commission Deloitte LLP Brunswick House P.O. Box 6549 44 Chipman Hill, 7th Floor Saint John NB E2L 4R9 Canada Tel: 506-632-1080 Fax: 506-632-1210 www.deloitte.ca Report on the Audit of the Financial Statements Opinion We have audited the financial statements of Saint John Parking Commission (the "Commission"), which comprise the statement of financial position as at September 30, 2021, and the statements of operations and accumulated surplus, change in net financial debt and cash flows for the nine -month period then ended, and notes to the financial statements, including a summary of significant accounting policies (collectively referred to as the "financial statements"). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Commission as at September 30, 2021, and the results of its operations, changes in its net financial debt, and its cash flows for the nine -month period then ended in accordance with Canadian public sector accounting standards ("PSAS"). Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards ("Canadian GAAS"). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Commission in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of matter We draw your attention to Note 11 of the financial statements, which explains the events that resulted in the dissolution of the Commission. Our opinion is not modified in respect to this matter. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with PSAS, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Commission's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Commission or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Commission's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian GAAS will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian GAAS, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Organization to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants March 9, 2022 ME Saint John Parking Commission Statement of Financial Position September 30, 2021 (with a comparative of December 31, 2020) 2021 2020 Note $ $ Financial Assets Cash Unrestricted 19,690 19,690 Accounts receivable Trade 7 292,279 304,186 Due from the City of Saint John 6 1,732,824 2,467,331 Investments 2,044,793 2,791,207 Financial Liabilities Accounts payable and accrued liabilities 3 482,552 403,787 Deferred revenue 52,607 63,137 Long-term debt 4 6,120,000 6,480,000 6,655,159 6,946,924 Net Debt (4,610,366) (4,155,717) Non -financial assets Tangible capital assets > 17,406,475 17,805,939 Prepaids 87,891 - kL 17,494,366 17,805,939 Accumulated Surplus ` W 120884,000 13,650,222 Approved by: Director Chief of Staff, CFO Saint John Parking Commission Statement of Operations and Accumulated Surplus Nine month period ended September 30, 2021 (with a comparative as at December 31, 2020) 2021 Budget 2021 2020 (Unaudited) Revenues Parking lot rentals 2,197,026 1,748,737 2,637,240 Miscellaneous 27,288 57,886 29,804 Administrative 84,933 20,967 44,106 Interest 33,300 12,758 26,927 Donated equipment 18,180 18,180 24,219 2,360,727 1,858,528 2,762,296 Expenses V 1% Leasing costs 481,869 487,681 585,840 Amortization of tangible capital assets 04,001 399,463 542,350 Wages and benefits 87,287 344,766 438,080 Real estate taxes 07306,000 268,347 354,377 Debt service charges 75,230 175,892 243,267 Parking lot attendants 159,781 106,163 143,052 Maintenance and repairs 89,469 84,796 135,158 Snow removal 134,800 56,516 125,241 Miscellaneous 48,195 46,540 57,048 Power 38,547 32,298 46,695 Monitoring program 34,344 21,670 36,549 Professional fees 42,372 42,380 35,281 Insurance 15,912 20,962 23,018 Office 37,593 18,301 16,438 Special projects 45,000 - 10,260 Bad debts 1,350 - 2,116 Convention and travel 16,947 - 542 Commission expenses 3,600 568 262 Parking lot supervision 40,500 - - Advertising 3,663 27 - 2,566,460 2,106,370 2,795,574 Market Square surplus payment (Note 6) 723,960 518,380 719,336 3,290,420 2,624,750 3,514,910 Period (deficit) surplus before gain on sale of assets (929,693) (766,222) (752,614) Gain on sale of assets - - 242,122 Period (deficit) surplus (929,693) (766,222) (510,492) Accumulated surplus, beginning of period - 13,650,222 14,160,714 Accumulated surplus, end of period (929,693) 12,884,000 13,650,222 396 Saint John Parking Commission Statement of Changes in Net Debt Nine month period ended September 30, 2021 (with a comparative year ended December 31, 2020) 2021 2020 Period deficit Acquisition of tangible capital assets (766,222) (510,492) Amortization of tangible capital assets 399,464 542,350 Prepaids (87,891) Proceeds on disposal of tangible capital assets - 444,368 Gain on disposal of tangible capital assets - (242,122) 311,573 744,596 Increase in net debt (454,649) 234,104 Net Debt, beginning of period (4,155,717) (4,389,821) Net Debt, end of period (4,610,366) (4,1SS,717) 3�7 Saint John Parking Commission Statement of Cash Flows Nine month period ended September 30, 2021 (with a comparative year ended December 31, 2020) 2021 2020 Operating transactions Period deficit (766,222) (510,492) Items not involving cash Amortization of tangible capital assets 399,464 542,350 Gain on disposal of tangible capital assets - (242,122) Change in non -cash working capital items Accounts receivable trade 11,907 (155,154) Due from the City of Saint John 734,507 522,479 Accounts payable and accrued liabilities 78,765 (219,790) Prepaids (87,891) Deferred revenue (10,530) (21,639) 360,000 (84,368) Capital transactions Acquisitions of tangible capital assets 410 0 - - Proceeds on disposal of tangible capital assets - 444,368 dr - 444,368 Financing transactions Repayment of long-term debt (360,000) (360,000) Net decrease in cash - - Cash, beginning of period 19,690 19,690 Cash, end of period Nr 19,690 19,690 398 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 1. General Saint John Parking Commission (the "Commission"), was incorporated on March 29, 1956 under "An Act to authorize the establishment of a commission to control parking in the City of Saint John" of the New Brunswick Legislature and its principal activity is the administration and development of parking in the City of Saint John (the "City"). The Commission is controlled by the City. The Saint John Parking Commission qualifies as a municipal corporation under Subsection 149(1)(d) of the Canadian Income Tax Act and, as such, is exempt from income taxes 2. Summary of Significant Accounting Policies Basis of Accounting These financial statements are prepared by management in accordance with Canadian public sector accounting standards established by the Canadian Public Sector Accounting Board. Cash Cash consists of cash on hand and on deposit at financial institutions. Financial Instruments The Commission's financial instruments consist of cash, receivables, payables, accrued liabilities, due to the City and long-term debt. Financial assets and liabilities are initially recognized at fair value when the Commission becomes a party to the contractural provisions of the financial instrument. Subsequently, all financial instruments are measured at amortized cost., N With respect to financial assets measure at cost or amortized cost, the Commission recognizes in annual surplus an impairment loss when there are indicators of impairment and it determines that a significant adverse change has occurred during the period in the expected timing or amount of future cash flows. When the extent of impairment of a previously written -down asset decreases and the decrease can be related to an event occurring after the impairment was recognized, the previously recognized impairment loss is reversed to annual surplus in the period the reversal occurs. Tangible Capital Assets Tangible capital assets are recorded at cost which includes all amounts that are directly attributable to the acquisition, design, construction, development or betterment of the asset. Cost includes overhead as well as interest costs that are directly attributable to the aquisition or construction of the asset. Overhead costs, such as property taxes paid while assets are under construction will be added to the cost of the asset. The cost, less residual value, of the tangible capital asset is amortized on a straight-line basis over their estimated useful lives as follows: 399 9 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 2. Summary of Significant Accounting Policies (Continued) Tangible Capital Assets Land: all land owned by the Commission, including land under buildings. N/A Buildings: all Commission owned buildings and parking garages, as a single asset or 10 to 65 Years classified into the following components: structural interior, exterior, services, equipment and site works. Vehicles: all Commission owned vehicles. 5 Years Machinery and equipment: parking meters, radios and booths 3-20 Years Information technology: computers, hardware and software 3-5 Years Leasehold improvements: leasehold improvements to leased parking lots that are 5-10 Years amortized on a straight-line basis over the term of the respective leases The Commission has a capitalization threshold of $5,000. In the year of acquisition and the year of disposal, one half of the annual amortization is charged. Any item purchased under this threshold is recorded as an expense in the year during which the item is acquired. Tangible capital assets are written down when conditions indicate that they no longer contribute to the Commission's ability to provide services, or when the value of future economic benefits associated with the tangible capital assets are less than their net book value. The net write -downs are accounted for as expenses in the statement of operations. Assets under construction are not amortized until the asset is available for productive use. Revenue Revenues are recognized in a perio in which the transactions or events occurred that gave rise to the revenues. All revenues are recorded on an accrual basis, except for daily parking revenues which are recorded when cash is received. Rental revenue from operating leases is recognized as income as it becomes due over the term of the lease. Transfers are recognized as revenues when the transfer is authorized, any eligibility criteria are met, and reasonable estimates of the amounts can be made. Transfers are recognized as deferred revenue when amounts have been received but not all eligibility criteria have been met. Transfer revenue is recognized in the statement of operations as the stipulation liabilities are settled. Government transfers to the Commission are recognized in the financial statements as revenues in the period in which events giving rise to the transfer occur, providing the transfers are authorized; and eligibility criteria have been met and reasonable estimates of the amounts can be made. Prior to that time, any amounts received are recorded as deferred revenue. 400 10 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 2. Summary of Significant Accounting Policies (Continued) Expenses Expenses are recorded on an accrual basis. The cost of all goods consumed and services received during the year is expensed. Measurement Uncertainty The preparation of financial statements in accordance with Canadian Public Sector Accounting Standards requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the year. Key components of the financial statements requiring management to make estimates include: the useful life of capital assets, rates for amortization and allowance for doubtful accounts in respect of receivables. Estimates are based on the best information available at the time of preparation of the financial statements and are reviewed annually to reflect new information as it becomes available. Measurement uncertainty exists in these financial statements. Actual results could differ from these estimates. 3. Accounts Payable and Accrued Liabilities A 2021 2020 $ $ Parking garage 67,587 11,125 Accounts payable and accruals 414,965 392,662 482,552 403,787 4. Long -Term Debt 2021 2020 Interest on Debentures - Province of New Brunswick 1.35% to 4.0% due 2033 6,120,000 6,480,000 Principal due within each of the next five years is as follows: 2022 360,000 2023 360,000 2024 360,000 2025 360,000 2026 360,000 1,800,000 401 11 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 S. Commitments The Commission has various operating leases for parking lots, which expire between 2020 and 2024. The future minimum annual lease payments for the next five years under these leases are approximately as follows: 2022 613,835 2023 585,741 2024 494,337 2025 476,459 2026 476,459 2,646,831 6. Related Party Transactions The Commission had the following transactions with the City of Saint John: Transactions due from the City of Saint John relate to pooled cash the Commission shares with the City of Saint John. 2021 2020 $ $ Due from the City of Saint John Ar A110111111h, 1,732,824 2,467,331 7. Financial Instruments and Risk Management The Commission, through its financial assets and liabilities, has exposure to the following risks from its use of financial instruments: credit risk, liquidity risk and interest rate risk. The following analysis provides a measurement of risk as at September 30, 2021. Credit Risk Credit risk arises from the potential that the counterparty will fail to perform its obligations. The Commission's credit risk is primarily attributable to its trade receivables. The amounts disclosed in the statement of financial position are net of allowances for doubtful accounts, estimated by the management of the Commission based on previous experience and its assessment of the current economic environment. In order to reduce its risk, the Commission conducts a thorough assessment of debtors prior to granting credit and actively monitors the financial halth of its debtors on an ongoing basis. There is a minimal allowance for doubtful accounts as there is little history of bad debts. The carrying amount of financial assets on the statement of financial position represents the Commission's maximum credit exposure at the balance sheet date. There is not a significant concentration of risk given the accounts are owed by a large number of customers on normal terms. The majority of the Commission's receivables are from governments which reduces credit risk. 402 12 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 7. Financial Instruments and Risk Management (Continued) As as the following reporting dates, the aging of accounts receivable was: 2021 2020 Trade Receivables Current - 150 Aged between 31-60 days 4,785 11,891 Aged between 61-90 days 950 14,814 Aged greater than 91 days 58,385 42,105 64,120 68,960 Accrued receivable 228,159 235,226 Total Trade Receivables 292,279 304,186 Liquidity Risk d AL 'AD The Commission's objective is to have sufficient liquidity to meet its liabilities when due. The Commission monitors its cash balances and cash flows generated from operations to meet itJ requirements. Interest Rate Risk Interest rate risk is the risk that future value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Commission will refinance $1,800,000 in 2033 for a period of 5 years. Fair Value The fair value of the Commission's financ struments approximates their carrying values due to their short-term maturity. 403 13 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 8. Tangible Capital Assets Land and Land Furniture and Leasehold Improvements Buildings Equipment Improvements 2021 Total Cost Balance, beginning of year 1,498,929 19,673,612 495,224 1,704,872 23,372,637 Disposals - - - - - Additions - - - - - Balance, end of year 1,498,929 19,673,612 495,224 1,704,872 23,372,637 Accumulated amortization Balance, beginning of + year 3,613,646 385,480 1,567,572 5,566,698 Amortization during the year 361,975 23,929 13,560 399,464 Amortization on disposals - 3% - - Balance, end of year - 3,975,621 409,409 1,581,132 5,966,162 Net book value, September 30, 2021 1,498,929 15,697,9 1 85,815 123,740 17,406,475 Land and Land Furniture and Leasehold Improvements Buildings Equipment Improvements 2020 Total Cost Balance, beginning of year 1,633,929 20,346,726 495,224 1,704,872 24,180,751 Disposals (135,000) (673,114) - - (808,114) Additions - - - - - Balance, end of year 1,498,929 19,673,612 495,224 1,704,872 23,372,637 Accumulated amortization Balance, beginning of year - 3,727,913 352,771 1,549,532 5,630,216 Amortization during the year - 491,601 32,709 18,040 542,350 Amortization on disposals (605,868) - - (605,868) Balance, end of year - 3,613,646 385,480 1,567,572 5,566,698 Net book value, December 31, 2020 1,498,929 16,059,966 109,744 137,300 17,805,939 404 14 Saint John Parking Commission Notes to the Financial Statements For the period ended September 30, 2021 9. Budgeted Figures Budgeted figures have been provided for comparison purposes and have been derived from the budget approved by the Board of Directors. As the Parking Commission only budgets the statement of operations, the budgeted figures in the statement of changes in financial debt have not been provided. 10. Pandemic Risk On March 11, 2020, the World Health Organization characterized the outbreak of a strain of the novel coronavirus ("COVID-19") as a pandemic, which has resulted in a series of public health and emergency measures that have been put in place to combat the spread of the virus including the announcement of a state of emergency in the Province of New Brunswick on March 19, 2020. The duration and the impact of COVID-19 is unknown at this time and it is not possible to reliably estimate the impact that the length and severity of these developments will have on the financial results and condition of the Commission in future fiscal years. 11. Dissolution of Commission On October 1, 2021, the Commission entered into a Donation Agreement with the City of Saint John whereby all of the assets and liabilities of the Commission are transferred to the City for consideration of $1. 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u N N CL El N N O N L CL Q GJ U i m •i W L m M U CL •O OL a W 75 L Vf Q) m L Q Obb _0 am W L m 41 N W oaA -0 AA N 3 m 00 O 00 00 (.0 m 00 m O lzzF m 00 O O 00 N N r Qo l�t m o o o c OlZt O O O c m m 1- O O (.0 rn m 0 Ln o r l0 1- lZt O N N cr r 00 L(1 I11 M -1 lz� N � l0 N rl N rl u1 r m N LI1 l0 r Lf1 N Qo m I I Ln al 7-1 O N lZt T-i O m T-i T-i m l0 O O N N 00 c 1�t (.0 m m m 1�t c r- l0 N m m Ol a Ln (.0 00 m 00 1�t u• 1- Ln Ln m O m O Ln T-i 00 m Ln r-I N rl T-i al r- N N l0 c O rn 1- m m rn c O rn rn m m m OC u1 4 r- m 00 N u N u1 m O l0 O 00 m N r-I N rl O O al O O l0 c O O ul O OT-i c O O OO O O N� 0 0 1- 0 ui 1- r Ln 1- 1�t O N m cY N l0 m u1 m m lz� N IzZF l0 N N rl C O U U Q v U L - i C cn C O J > L 0 Ov U E J v Q O L N Q > > v a-1 O cn N L C L C N O Q L +' L - E V) O a 0) 3 C O O IF, I Ln Ln n n m o T-i O m 1- O Lr) T-i r*% u) O Ln O qzr N 00 O al pl 01 m � O ul O Ln Lr N r T-i M � O 000 .N-I 00 M 00 O 00 lzzF 00 N m (.0 O rn 00 00 rl l0 al Ln m r1 & rn tc O � lNC m of N r-1 � � � 00 � � kD m 1- O rn 00 00 m qzr U') U') +t N 4 U N ._ C > N L Co V) v) v) (1) _0 On CO 3 'a C O Q X W LA L W m O H n O MN W .rf Ln O N 00 r-1 Ln Ln N Li 00 M N M O N O n 00 Ll1 qzr 00 lC ri Ln Ln 9 ►! 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o 4 a 0 d w ry f N L5'^ ei n n1 �, ui 96 i r N r N N T S Q f N r4 4 n} w L) LLJ T y r N m 40 � iC i N 4 r }y N N 9 R W E} Z Z' Er `a T r9 m MY 1n � 96 2 i2 d � €i a ni pi d r� w Lu I] w L1 °� I �7 N a0 m ti N cd• C r 7 u! r — 971 °a V] Q ry = sy 4 U eq r r W IfIf M 4 Y9 eG N` IYJ T FSr N 1 W 0 N 0 k ui uy tV w T w r m y4 Em ^K N N O A N Q A GY Y T O r lY F'i 4 iY T "Y i� � d eai ti r ni 4 +ri 4 ! QO !Y [V O YJ m, w a CE!! �*L E N �€ Q !H 4 T N 6 Pi Q &i Q ` i Q r T [V [V iV r Q C'1 9 .n x g o sv si si ti w rj [Y r 4 o 4 D tri ti s�i z ry" c ri aA W = F � V M a'i iL1 f+ ® 6h 6 N J ly ao- m s a a a 7 Jan. 2N2 Jan. 2021 i Jan. 2020 Jan. 2019 .dn. 2018 Jan 201i . Jan 2016 2015 Jan. 2014 ,►f� M u z 0 y O N � i 0 U m cn bA : N O a--+ C: 4--r N O NON N 4- j .7j C(10 fa S- .- fa 4-) cn C: C: (a C: -C .— �� O L O O (10 ate-+ O cn cn � ca N a--+ U= too: co -0 E- a) E�� co C: co 0 C o w c C: :3-0 0-Ln O •�cu o 0 C: M C: U Q m =70 m N =Ucn cni U c: ,+�j- •�,C:m -0M c�°mac aU aA C: U a) * 0 .-0 �� CU 0 � U UN� C:a) Ln 0�0� � O Ln CU a) m,� +-+ can m i�� toa� >-4-Jm(n �0� Oda=+ Ua)� �0� U�.� ��u� A A A A A a u The City of Saint John 2022 General Fund Operating Budget April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Revenues Property Taxes 129,423,226 43,141,075 43,141,075 129,423,226 PI LT Adjustment 15 15 15 15 Equalization & Unconditional Grant 17,837,497 5,945,832 5,945,832 17,837,497 Transfer from Operating Reserves 2,367,056 - - - 2,367,056 Growth & Community Services 2,749,714 940,696 1,359,340 418,644 2,812,714 63,000 Public Works & Transportation Service 5,656,780 1,755,532 1,752,530 (3,002) 5,801,398 144,618 Public Safety Services 2,105,169 843,884 870,030 26,146 2,044,337 (60,832) Utilities & Infrastructure Services 332,039 108,000 103,065 (4,935) 319,263 (12,776) Strategic Services 3,965,362 930,764 1,506,699 575,935 3,962,000 (3,362) Corporate Services 285,000 94,996 - (94,996) 109,000 (176,000) Total Revenues 164,721,858 53,760,794 54,678,586 917,792 164,676,506 (45,352) Expenditures Growth & Community Services 16,291,320 5,875,740 5,895,930 (20,190) 16,231,777 59,543 Public Works & Transportation Service 39,445,202 11,061,199 11,512,030 (450,831) 40,213,762 (768,560) Public Safety Services 56,204,643 17,747,083 17,391,802 355,281 55,668,220 536,423 Utilities & Infrastructure Services 6,623,401 2,031,020 2,217,877 (186,857) 6,915,611 (292,210) Strategic Services 7,286,166 2,226,238 1,955,827 270,411 7,114,987 171,179 Corporate Services 7,092,813 2,317,507 1,832,882 484,625 6,787,139 305,674 Other Charges 31,778,313 5,999,633 5,974,670 24,963 31,646,580 131,733 Total Expenditures 164,721,858 47,258,420 46,781,018 477,402 164,578,076 143,782 Surplus (Deficit) - 6,502,374 7,897,569 1,395,194 98,430 98,430 451 City of Saint John Service Areas 2022 Salaries and Goods & Services April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Growth & Community Services Salaries 5,099,241 1,643,066 1,505,299 137,767 4,935,851 163,390 Goods & Services 11,192,079 4,232,674 4,390,631 (157,957) 11,295,926 (103,847) TOTAL 16,291,320 5,875,740 5,895,930 (20,190) 16,231,777 59,543 Public Works & Transportation Services Salaries 15,514,644 5,130,259 4,934,002 196,257 15,884,987 (370,343) Goods & Services 23,930,558 5,930,940 6,578,028 (647,088) 24,328,775 (398,217) TOTAL 39,445,202 11,061,199 11,512,030 (450,831) 40,213,762 (768,560) Public Safety Services Salaries 46,230,825 14,455,724 13,840,487 615,237 45,710,140 520,685 Goods & Services 9,973,818 3,291,359 3,551,315 (259,956) 9,958,080 15,738 TOTAL 56,204,643 17,747,083 17,391,802 355,281 55,668,220 536,423 Utilities & Infrastructure Services - - Salaries 3,392,655 1,109,461 1,027,667 81,794 3,339,684 52,971 Goods & Services 3,230,746 921,559 1,190,210 (268,651) 3,575,927 (345,181) TOTAL 6,623,401 2,031,020 2,217,877 (186,857) 6,915,611 (292,210) Strategic Services Salaries 3,831,341 1,258,310 1,147,498 110,812 3,588,266 243,075 Goods & Services 3,454,825 967,928 808,329 159,599 3,526,721 (71,896) TOTAL 7,286,166 2,226,238 1,955,827 270,411 7,114,987 171,179 Corporate Services - - Salaries 5,105,822 1,669,187 1,567,866 101,321 4,912, 669 193,153 Goods & Services 1,986,991 648,320 265,016 383,304 1,874,470 112,521 TOTAL 7,092,813 2,317,507 1,832,882 484,625 6,787,139 305,674 Other Charges Goods & Services 31,778,313 5,999,633 5,974,670 24,963 31,646,580 131,733 31,778,313 5,999,633 5,974,670 24,963 31,646,580 131,733 TOTAL EXPENDITURES 164,721,858 47,258,420 46,781,018 477,402 164,578,076 143,782 4522 2022 General Fund Operating Budget April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Revenues Property Taxes 129,423,226 43,141,075 43,141,075 129,423,226 Equalization & Unconditional Grant 17,837,497 5,945,832 5,945,832 17,837,497 Transfer from Operating Reserves 2,367,056 - - - 2,367,056 Growth & Community Services 2,749,714 940,696 1,359,340 418,644 2,812,714 63,000 Public Works & Transportation Service 5,656,780 1,755,532 1,752,530 (3,002) 5,801,398 144,618 Public Safety Services 2,105,169 843,884 870,030 26,146 2,044,337 (60,832) Utilities & Infrastructure Services 332,039 108,000 103,065 (4,935) 319,263 (12,776) Strategic Services 3,965,362 930,764 1,506,699 575,935 3,962,000 (3,362) Corporate Services 285,000 94,996 - (94,996) 109,000 (176,000) Total Revenues 164,721,858 53,760,794 54,678,586 917,792 164,676,506 (45,352) Expenditures Growth & Community Services Growth & Community Planning Sery 1,695,676 476,897 437,172 39,725 1,674,775 20,901 Development Services 102,884 34,294 28,944 5,350 132,884 (30,000) Development Engineering 346,667 114,692 115,068 (376) 346,309 358 Community Development 388,623 127,375 128,050 (675) 369,094 19,529 Animal Control 91,244 30,416 31,379 (963) 92,244 (1,000) Dangerous and Vacant Building Prog 547,385 183,226 90,804 92,422 515,949 31,436 Minimum Property Standards 310,229 103,820 82,314 21,506 339,943 (29,714) Heritage Conservation Service 195,842 39,496 38,855 641 241,114 (45,272) Cultural Affairs 126,289 38,349 36,927 1,422 125,457 832 Other By -Laws 429,822 141,876 125,345 16,531 398,506 31,316 Permitting & Inspection Services 1,027,434 340,441 385,342 (44,901) 1,054,687 (27,253) Regional Economic Development A€ 2,175,000 725,000 1,012,038 (287,038) 2,175,013 (13) Market Square 2,250,000 750,000 735,482 14,518 2,250,000 - Saint John Trade & Convention Cent 262,615 87,540 199,605 (112,065) 262,615 Imperial Theatre 330,444 165,222 165,222 330,444 Saint John Aquatic Centre 451,198 225,600 401,357 (175,757) 451,198 Saint John Arts Centre 191,673 95,836 95,837 (1) 191,673 TD Station 590,777 295,388 295,390 (2) 590,777 Library 473,001 158,469 160,149 (1,680) 473,001 - City Market 1,075,756 353,572 303,607 49,965 1,064,965 10,791 Arts & Culture Board 70,000 23,332 30,000 (6,668) 70,000 - Public Art Maintenance & Repair 16,000 - - 34,000 (18,000) Remembrance Day 1,500 - 1,500 New Year/Canada Day Celebrations 15,000 - 13,603 (13,603) 30,000 (15,000) PRO Kids 235,526 77,230 15,916 61,314 198,423 37,103 Succeed & Stay 171,758 171,758 88,863 82,895 95,842 75,916 Local Immigration Partnership 124,153 40,606 71,500 (30,894) 126,207 (2,054) Carleton Community Center 182,700 91,350 90,000 1,350 182,700 Loch Lomond Community Center 45,000 - - - 45,000 North End Community Center 166,876 83,438 83,438 (0) 166,876 - Recreation Programming 564,327 140,983 94,958 46,025 564,981 (654) Neighbourhood Development 152,000 152,000 152,000 - 152,000 - YMCA -Contracted Services 149,560 74,780 67,813 6,967 149,560 4V The City of Saint John 2022 General Fund Operating Budget April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Growth & Community Services (continued) Boys and Girls Club - Contracted Ser, 137,887 68,944 68,941 3 137,887 Unspecified Grants 184,000 184,000 183,679 321 183,679 321 Strategic Projects -Affordable Housi 300,000 100,000 - 100,000 300,000 - Lifeguards 181,000 - - - 181,000 PlaySJ 15,000 - 2,721 (2,721) 15,000 Lord Beaverbrook Rink 166,474 63,142 63,614 (472) 166,474 Building Incentive Reserve 350,000 116,668 - 116,668 350,000 - Total Growth & Community Developi 16,291,320 5,875,740 5,895,930 (20,190) 16,231,777 59,543 Public Safety Services Fire Rescue and Suppression Service 22,749,472 7,032,268 6,957,914 74,354 22,278,642 470,830 Technical Rescue Response 46,065 15,156 14,080 1,076 44,214 1,851 Hazardous Materials 67,188 24,677 35,407 (10,730) 71,497 (4,309) Fire Prevention 850,077 291,060 259,310 31,750 820,821 29,256 Fire Investigation 58,578 19,165 17,245 1,920 56,980 1,598 Emergency Management Services 341,536 106,726 92,145 14,581 329,136 12,400 Water Supply and Hydrants 2,500,000 833,331 833,332 (1) 2,500,000 - Public Safety Communications Centr 2,789,423 908,878 893,610 15,268 2,745,210 44,213 Street Lighting 958,800 319,600 309,066 10,534 958,800 - Police Adminstration 1,835,003 584,527 620,629 (36,102) 1,842,142 (7,139) Criminal Investigations 4,398,533 1,258,358 1,519,872 (261,514) 4,523,696 (125,163) Police Commission 112,050 39,771 52,886 (13,115) 107,895 4,155 Automotive Equipment 1,023,518 388,292 659,619 (271,327) 1,083,163 (59,645) Support Services 2,224,375 726,633 705,324 21,309 2,204,266 20,109 Dentention 176,575 58,848 46,676 12,172 176,575 - Police Operations 15,136,000 4,827,317 4,061,343 765,974 14,988,233 147,767 Stations and Buildings 937,450 312,476 313,344 (868) 936,950 500 Total Public Safety Services 56,204,643 17,747,083 17,391,802 355,281 55,668,220 536,423 Public Works & Transportation Services Snow Control Streets 5,177,279 2,041,535 3,364,137 (1,322,602) 5,448,506 (271,227) Street Cleaning 1,520,026 487,442 446,991 40,451 1,475,426 44,600 Utility Cuts 710,263 152,682 45,924 106,758 791,576 (81,313) Street Services - Surface MaintenanE 7,722,859 969,653 734,883 234,770 7,804,302 (81,443) Snow Control Sidewalk 921,437 322,080 611,324 (289,244) 1,011,340 (89,903) Sidewalk Maintenance 459,829 142,292 85,882 56,410 475,813 (15,984) Pedestrian & Traffic Management SE 1,982,463 614,757 484,309 130,448 1,997,399 (14,936) Solid Waste Management 3,674,381 1,077,542 1,122,755 (45,213) 3,798,876 (124,495) Regional Services Commission 28,657 14,328 14,283 45 28,657 - Landscape - Parks & Open Spaces 1,883,049 547,110 518,150 28,960 1,845,625 37,424 Rockwood Park 376,336 89,923 64,662 25,261 404,883 (28,547) Urban Forestry 282,576 89,805 56,202 33,603 285,235 (2,659) Saint John Horticultural Association 40,000 33,750 33,750 - 40,000 Arena Operation & Maintenance 1,319,299 490,577 490,004 573 1,358,552 (39,253) Sportsfield Operation & Maintenanc 1,159,089 329,357 200,460 128,897 1,168,290 (9,201) Other Facilities Operation & Maintei 396,901 101,032 55,930 45,102 410,361 (13,460) Transit Debt 1,824,485 220,600 220,600 - 1,824,485 - Transit Subsidy 5,273,690 1,757,896 1,779,000 (21,104) 5,274,440 (750) Fleet Operations - 1,993 137,066 (139,059) - - Fleet Fuel - 1,228 (1,228) Fleet Pooled Vehicles 9,417 8,510 907 4544 The City of Saint John 2022 General Fund Operating Budget ' April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Public Works & Transportation Services (continued) Fleet Stockroom 282,982 93,372 69,156 24,216 287,128 (4,146) Fleet Welding - - 1,115 (93,995) 92,880 - Stormwater Rural 1,958,602 643,443 405,335 238,108 2,084,467 (125,865) Parking Administration 760,182 244,051 204,778 39,273 752,799 7,383 Peel Plaza Parking Garage 297,216 82,330 61,488 20,842 293,831 3,385 Market Square Parking Garage 132,914 44,107 32,041 12,066 114,352 18,562 Off Street Parking 1,260,687 465,226 357,178 108,048 1,237,419 23,268 Total Public Works & Transportation 39,445,202 11,061,199 11,512,030 (450,831) 40,213,762 (768,560) Utilities & Infrastructure Services Engineering 1,191,095 386,145 339,897 46,248 1,198,031 (6,936) Carpenter Shop 325,622 104,634 191,038 (86,404) 344,160 (18,538) Facilities Management 1,545,173 521,015 532,803 (11,788) 1,760,848 (215,675) City Hall Building 1,014,587 339,989 327,713 12,276 1,014,705 (118) Police Headquarters - (119,608) (132,765) 13,157 - - GIS 426,585 123,368 93,373 29,995 441,218 (14,633) Stockroom 248,134 81,416 70,564 10,852 249,780 (1,646) Stormwater Urban 1,872,205 594,061 795,255 (201,194) 1,906,869 (34,664) Total Utilities & Infrastructure Servic, 6,623,401 2,031,020 2,217,877 (186,857) 6,915,611 (292,210) Strategic Services Finance 1,172,280 361,041 332,165 28,876 1,022,825 149,455 Assessment 1,468,310 - - - 1,468,310 - Supply Chain Management 428,124 140,417 126,533 13,884 389,330 38,794 Information Technology 3,332,935 1,112,249 883,084 229,165 3,315,128 17,807 Corporate Planning 312,720 113,871 48,683 65,188 282,336 30,384 Insurance 121,797 48,660 89,819 (41,159) 161,515 (39,718) Liability Insurance 450,000 450,000 475,543 (25,543) 475,543 (25,543) Total Strategic Services 7,286,166 2,226,238 1,955,827 270,411 7,114,987 171,179 Corporate Services - City Manager's Office 1,019,922 337,075 153,698 183,377 1,016,215 3,707 Mayor's Office 219,350 70,586 56,959 13,627 211,065 8,285 Common Council 524,902 197,794 203,956 (6,162) 525,588 (686) Common Clerk 607,207 196,767 178,632 18,135 602,307 4,900 Human Resources 1,853,166 604,521 554,573 49,948 1,766,842 86,324 Legal Department 1,030,331 328,813 281,869 46,944 983,065 47,266 Real Estate 176,940 43,024 36,792 6,232 168,459 8,481 Saint John Industrial Parks 71,371 23,772 13,066 10,706 57,250 14,121 Barge Terminal 15,000 4,996 - 4,996 12,500 2,500 Customer Service 896,456 287,457 269,712 17,745 899,090 (2,634) Corporate Communications 524,001 172,226 83,438 88,789 390,371 133,630 External Relations 154,167 50,476 190 50,286 154,387 (220) Total Corporate Services 7,092,813 2,317,507 1,832,882 484,625 6,787,139 305,674 Other Charges Fiscal Charges 15,741,124 697,178 677,075 20,103 15,705,124 36,000 Deficit 2nd Previous Year 991,456 330,484 330,484 - 991,456 - Landfill Closure 300,000 300,000 300,000 - 300,000 - Special Pension Contributions 9,245,733 2,838,639 2,833,779 4,860 9,150,000 95,733 Transfer to Capital Reserves 1,200,000 400,000 400,000 - 1,200,000 - 4%5 The City of Saint John 2022 General Fund Operating Budget April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Other Charges (continued) Capital from Operating 4,300,000 1,433,332 1,433,332 - 4,300,000 Total Other Charges 31,778,313 5,999,633 5,974,670 24,963 31,646,530 131,733 Total Expenditures 164,721,858 47,258,420 46,781,018 477,402 164,578,076 143,782 Surplus (Deficit) 6,502,374 7,897,569 1,395,194 98,430 98,430 4%6 Saint John Water 2022 Water & Sewerage Operating Budget \� April 2022 - Budget Analysis Al p g Y Budget Budget Actual Variance Forecast Variance Revenues Flat Rate Accounts 22,250,000 11,125,001 11,075,746 (49,255) 22,169,316 (80,684) Meter Rate Accounts 14,670,000 2,444,999 2,556,660 111,661 14,874,304 204,304 Industrial Raw Water Accounts 6,347,859 1,057,977 1,158,290 100,313 6,549,743 201,884 Fire Protection Levy 2,500,000 833,332 833,332 2,500,000 Storm Sewer Levy 925,000 308,332 308,332 - 925,000 - Other Revenues 937,216 262,396 594,948 332,552 1,120,600 183,384 Previous Year's Surplus 437,400 145,800 145,800 - 437,400 - Total Revenues 48,067,475 16,177,837 16,673,108 495,271 48,576,363 508,888 Expenditures Drinking Water Service 21,560,595 6,043,312 4,959,286 1,084,026 21,599,350 (38,755) Wastewater Service 19,272,505 5,177,586 4,684,283 493,303 19,594,991 (322,486) Infrastructure Management 717,900 236,494 229,885 6,609 733,418 (15,518) Industrial Water Service 6,516,475 1,168,761 929,445 239,316 7,166,811 (650,336) Total Expenditures 48,067,475 12,626,153 10,802,899 1,823,254 49,094,570 (1,027,095) Surplus (Deficit) - 3,551,684 5,870,209 2,318,525 (518,207) (518,207) 1 457 Saint John Water Salaries and Goods & Services \�r April 2022 - Budget Analysis Drinking Water Service Wages and Benefits Goods & Services Total Wastewater Service Wages and Benefits Goods & Services Total Infrastructure Management Wages and Benefits Goods & Services Total Industrial Water Service Wages and Benefits Goods & Services Total 3,710,785 1,213,171 1,326,752 (113,581) 3,656,677 54,108 17,849,810 4,830,141 3,632,534 1,197,607 17,942,673 (92,863) 21,560,595 6,043,312 4,959,286 1,084,026 21,599,350 (38,755) 4,108,918 1,343,306 1,215,897 127,409 4,088,402 20,516 15,163,587 3,834,280 3,468,386 365,894 15,506,589 (343,002) 19,272,505 5,177,586 4,684,283 493,303 19,594,991 (322,486) 498,252 162,877 156,414 6,463 500,661 (2,409) 219,648 73,617 73,471 146 232,757 (13,109) 717,900 236,494 229,885 6,609 733,418 (15,518) 1,030,945 337,008 235,749 101,259 1,008,814 22,131 5,485,530 831,753 693,697 138,056 6,157,998 (672,468) 6,516,475 1,168,761 929,445 239,316 7,166,811 (650,336) TOTAL EXPENDITURES 48,067,475 12,626,153 10,802,899 1,823,254 49,094,570 (1,027,095) 2 458 Saint John Water 2022 Water & Sewerage Operating Budget \t April 2022 - Budget Analysis 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Revenues Flat Rate Accounts 22,250,000 11,125,001 11,075,746 (49,255) 22,169,316 (80,684) Meter Rate Accounts 14,670,000 2,444,999 2,556,660 111,661 14,874,304 204,304 Industrial Raw Water Accounts 6,347,859 1,057,977 1,158,290 100,313 6,549,743 201,884 Fire Protection Levy 2,500,000 833,332 833,332 - 2,500,000 - Storm Sewer Levy 925,000 308,332 308,332 - 925,000 - Other Revenues 937,216 262,396 594,948 332,552 1,120,600 183,384 Previous Year's Surplus 437,400 145,800 145,800 - 437,400 - Total Revenues 48,067,475 16,177,837 16,673,108 495,271 48,576,363 508,888 Expenditures Drinking Water Service Watershed Management 822,650 271,195 150,267 120,928 821,567 1,083 Water Treatment 8,440,300 2,768,140 2,153,517 614,623 8,458,843 (18,543) Water Pumping & Storage 1,178,345 399,135 390,217 8,918 1,203,357 (25,012) Transmission & Distribution 4,503,100 1,498,922 1,220,306 278,616 4,492,872 10,228 Customer Metering 728,300 240,718 197,133 43,585 734,812 (6,512) Internal Charges 467,500 311,664 270,000 41,664 467,500 Other Charges 555,000 168,905 193,212 (24,307) 555,000 Debt Servicing 3,808,000 32,169 32,169 3,808,000 Capital from Operating 1,057,400 352,464 352,464 - 1,057,400 Total Drinking Water Service 21,560,595 6,043,312 4,959,286 1,084,027 21,599,350 (38,755) Wastewater Service Wasterwater Pumping 2,997,800 1,017,047 888,873 128,174 3,007,889 (10,089) Wastewater Collection 3,017,855 994,400 722,115 272,285 3,037,545 (19,690) Wastewater Treatment 4,919,450 1,621,065 1,503,914 117,151 5,212,172 (292,722) Internal Charges 467,500 - - - 467,500 Other Charges 555,000 168,905 193,212 24,307 555,000 Debt Servicing 3,202,100 5,237 5,237 - 3,202,085 15 Capital from Operating 4,112,800 1,370,932 1,370,932 - 4,112,800 Total Wastewater Services 19,272,505 5,177,586 4,684,283 493,303 19,594,991 (322,486) Infrastrucutre Management Engineering Services 717,900 236,494 229,885 6,609 733,418 (15,518) Total Infrastructure Management 717,900 236,494 229,885 6,609 733,418 (15,518) Industrial Water Service Watershed Management 660,800 211,321 59,923 151,398 664,184 (3,384) Water Pumping & Transmission 1,859,300 579,710 528,063 51,647 2,441,920 (582,620) Customer Metering 175,950 56,337 20,066 36,271 240,281 (64,331) Debt Servicing 1,892,065 - - - 1,892,065 Transfer to Capital Reserves 1,005,304 167,550 167,550 1,005,304 Transfer to Operating Reserve 455,178 75,863 75,863 455,178 Capital from Operating 467,878 77,980 77,980 - 467,878 Total Industrial Water Service 6,516,475 1,168,761 929,445 239,316 7,166,811 (650,336) Total Expenditures 48,067,475 12,626,153 10,802,899 1,823,254 49,094,570 (1,027,095) Surplus (Deficit) 3,551,684 5,870,209 2,318,525 (518,207) (518,207) 3 459 IL IL T'-°v 1 F 11 r OIW- nt 14. i� `m 4-J N E U Re, bn ca E .O U O 0- m A u m X N T LL �' 0 TD N (6 � . 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I FINANCE COMMITTEE REPORT Report Date May 24, 2022 Meeting Date May 26, 2022 Chairman Sullivan and Members of Finance Committee SUBJECT. Utility Fund (Revision I) and General Fund (Revision 11) — 2022 Capital Programs OPEN OR CLOSED SESSION This matter is to be discussed in open session of Finance Committee. AUTHORIZATION Primary Author Commissioner/Dept. Head City Manager Michael Baker J. Brent McGovern I John Collin RECOMMENDATION It is recommended that members of the Finance Committee: • Endorse revision I of the 2022 Water and Sewerage Utility Fund Capital Budget in the amount of $13,363,917 (gross) with contributions from other sources of $7,118,717 yielding a net capital budget in the amount of $6,245,200 to be funded by pay as you go (net) as set in Appendix A. It is recommended that members of the Finance Committee: • Endorse revision II of the 2022 General Fund Capital Budget in the amount of $33,098,788 (gross) with contributions from other sources of $20,449,385, yielding a net Capital budget in the amount of $12,649,403 to be funded by debt issue (net) as set in Appendix B. It is further recommended that Finance Committee recommend approval of the revised Utility and General Fund Capital Budgets at the next meeting of Council. EXECUTIVE SUMMARY The purpose of this report is to further revise the 2022 Utility Fund and General Fund Capital budgets as there are capital projects that are currently underfunded based on construction tender results (i.e., Mecklenburg Street Reconstruction) as well as based on engineer's estimates (i.e., Woodlawn Park Lift Station). In addition, a priority project (i.e., Carleton Community Center Concrete Structure C�L-1 -2- Slab Replacement) has come to light that requires the reallocation of Capital funding to allow a safety matter to be addressed in a timely manner. Utility Fund The overall revised 2022 Water and Sewerage Utility Fund Capital Budget envelope (City and Other Share) is proposed to decrease by $800,000 with $550,000 of the decrease coming from Other Share funding because to date requested Disaster Mitigation and Adaptation Fund (DMAF) funding has not been approved for the Lancaster Lagoon Capital Project therefore the project is proposed to be deleted from the program given there is no way at this point the project could be completed in 2022. The remaining $250,000 in funding is City Share funding that will be unallocated funding as it will be utilized to cover future 2022 shortfalls within tendered projects that have a utility share. The Utility Share for the revised 2022 Water and Sewerage Utility Fund Capital Budget is $250,000 lower than the previous Utility Fund Capital Program approval in November 2021. General Fund The overall revised 2022 General Fund Capital Budget envelope (City and Other Share) is proposed to increase by $1,285,509. Other Share funding increased by $1,455,509 because the Transit —Technology capital project, previously funded by the City, will now be funded by Others. Additional Other Share funding is also being allocated to the Transit — Technology capital project. City Share funding decreased by $170,000 which will be unallocated funding as it will be utilized to cover future 2022 shortfalls within tendered projects that have a general fund share. The City Share for the revised 2022 General Fund Capital Budget is $170,000 lower than the previous 2022 General Fund Capital Budget approvals in November 2021. PREVIOUS RESOLUTIONS November 15, 2021; (M&C 2021-303) - 2022 General Fund and Utility Fund Capital Budgets, approved. November 29, 2021: M&C 2021-334 — Revised 2019-2023 Canada Community - Building Fund (Formallythe Gas Tax Fund) Capital Investment Plan & General Fund Capital Program — Revision I, approved. February 7, 2022: M&C 2022-032 — North Depot Relocation, approved. April 4, 2022: M&C 2022-110 — Solid Waste Modernization — Procurement and Delivery of Bins and Totes, approved. -3- STRATEGIC ALIGNMENT The proposed adjustments to the 2022 Utility and General Fund Capital Budgets are aligned with Council's priorities, Debt Management Policy, Financial Principles, Capital Budget Policy, Asset Management Policy, Central Peninsula Neighborhood Plan, PlaySJ, MoveSJ, PlanSJ with a focus on asset management and leveraging every City share dollar. REPORT Additional information on the following projects has recently come to light that requires the relocation of Capital funding for them to proceed in a timely manner. Carleton Community Center — Concrete Structure Slab Replacement Through asset management inspections at the Carleton Community Centre, it was determined that the existing slab above the mechanical and electrical areas has degraded which needs to be immediately addressed. Staff are working with a structural engineer as well as the various tenants and contractors to remedy the issue in a timely manner. As a result of these findings, funds within the General Fund budget need to be reallocated to fund this new project. Mecklenburg Street (Wentworth Street to Crown Street) — Water, Sanitary and Storm Sewer Renewal and Street Reconstruction The award of the Mecklenburg Street project was approved by Council on May 16th, 2022, with the recommendation that Staff return to Finance Committee and Council in the coming weeks with a proposed plan to reallocate the necessary City Share funding to cover the City Share shortfalls. The Other Share funding shortfall for this project will be managed within the Integrated Bilateral Funding Agreement overall envelope. As a result of the projected City Share shortfalls for this project, funds within the General Fund and Utility Fund budgets need to be reallocated to fund the shortfalls. Dominion Park Rehabilitation Proiect Through the sanitary sewer video review work it was determined that the existing City infrastructure servicing the site is in poor condition and cannot be reused. This piping originally serviced the former canteen located at Dominion Park. As a result of the poor condition of the existing piping, a new water and sanitary service needs to be installed from the location of the new building to a connection manhole within the street right of way. A portion of the cost to renew the sanitary service was included within the original budget however it is not sufficient to cover the entire length of a new sanitary and water service that is required to be installed for the property. As a result of these findings funds within the General Fund budget need to be reallocated to fund the servicing of the property. CW:3 -4- Woodlawn Park Lift Station Through the preliminary and detailed design process, it is estimated that the lift station may cost additional money due to soil investigation findings and due to current market price increases for this type of work. As a result of these findings, funds within the Utility Fund budget need to be reallocated to fund the projected shortfall. It should be noted that this adjustment is being made based on the engineers estimate and the actual cost of the project will be determined through the tendering process that will follow. SERVICEAND FINANCIAL OUTCOMES The revised Utility and General Fund programs are provided in Appendix A & B attached. Items highlighted in yellow within the programs illustrate the projects changed as part of revision I of the Utility Fund Capital Program and revision II of the General Fund Capital Program. Items noted in red text illustrate projects that were previously approved by the Finance Committee and Council. These approvals occurred after revision I of the General Fund Capital Program was completed. Funding allocations for the projects noted in red have been updated to reflect where the funding is coming from. Utility Fund Program Changes Due to the details noted above the following changes are proposed to the Utility Fund program. 1) Deletion of the Lancaster Lagoon Capital project from the 2022 Utility Fund Program and reevaluate this project in the 2023 program planning process. Of note, to date this project has not received approval for DMAF Funding. If approval of DMAF funding is obtained in 2022 then the project will be listed within the Utilities 2023 program. Reviews of applications are underway at the Federal level. Project Description Other Share Current Utility Share Recommended Utility Share Revision I Repairs and upgrades to the berms surrounding the polishing pond to increase their overall height to a consistent elevation and stabilize the embankment Lancaster against further erosive soil loss as well as Lagoon completing the design incorporating $550,000 $825,000 $0.00 Climate Change Measures. Project includes design and construction management services. Fully project envelope subject to the City obtaining DMAF funding. I:�061 -5- 2) Above are the recommended reallocations of funding for the Utility Fund Capital Program to fund the various utility projects noted below. The total funding reallocated within the Utility Fund Capital Program is $575,000. With the deletion of $825,000 of City Share funding from the Utility Fund Capital Program, noted above, there is still an unallocated funding amount of $250,000. This unallocated funding amount will be available to cover future 2022 shortfalls within tendered projects that have a utility share. Other Current Utility Recommended Project Description Share Share Utility Share Revision I Renew approx. 265m of 600mm concrete with new 600mm sanitary sewer Mecklenburg (Condition Grade of 2.5), including design $255,000 $95,000 $160,000 Street and construction management services. Project to be partially funded under Bilateral Funding Renew approx. 265m of 200mm C.I. Mecklenburg watermain, including design and Street construction management services. $220,000 $80,000 $165,000 Project to be partially funded under Bilateral Funding. Replacement of wastewater lift station WWPS that is at the end of its asset life to provide Woodlawn for reliable collection of wastewater, $0 $525,000 $950,000 Park including construction management services. General Fund Program Changes Several of the projects noted above require General Fund funding to proceed. The following changes are proposed to the 2022 General program. 1) Deletion of $650,000 of City Share funding for the Transit — Technology capital project. This project will now be funded by Other Share funding. An additional $805,509 of Other Share funding, on top of the previously approved $650,000, is being allocated to the Transit —Technology capital project. CE:ii� M Project Description Other Share Current City Share Recommended General Fund Share Revision II $1,455,509 Supply and installation of systems that would Technology provide for real time vehicle locations (AVL), *** Added to $650,000 $0.00 automatic passenger counting and other share audible/visual next stop announcements. funding with this revision The following are the required project reallocations and additions to the General Fund Capital Program. The total City share funding reallocated within the General Fund Capital Program is $480,000. With the reallocation of $650,000 from City Share Funding to Other Share funding, noted above, there is an unallocated City share funding amount of $170,000. This unallocated funding amount will be available to cover future 2022 shortfalls within tendered projects that have a General Fund share. Recommended Project Description Other Current General General Fund Share Fund Share Share Revision 11 Street reconstruction (Excavation, backfill, curb, sidewalk, landscaping, and paving), Mecklenburg including design and construction $345,000 $130,000 $140,000 Street management services. Asphalt pavements $86,000 / 0.571-K. Project to be partially funded under Bilateral Funding. Install approx. 275m of new 600mm storm Mecklenburg sewer for separation, including design and Street construction management services. $235,000 $90,000 $120,000 Project to be partially funded under Bilateral Fund Design and Construction to support the Dominion Park implementation of the Communities $698,724 $0 $150,000 Rehabilitation Master Plan. Project to be partially funded under C.C.B.F. Replace concrete slab as well as renovate Carleton the above area including upgrading the Community washrooms, walls, and floors. Additionally, Center this work will include the rerouting $0 $0 $290,000 Concrete electrical, mechanical, controls and Structure Slab plumbing equipment to install the new slab. -7- INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS The enclosed revised capital budget changes were coordinated and received input from: Strategic Services (i.e., Finance), all divisions within Utility and Infrastructure Services and Transportation and Public Works. ATTACHMENTSO Appendix —A — 2022 W&S Utility Fund Capital Program Revision I Appendix — B — 2022 General Fund Capital Program Revision II Proposed Revision 1 Program Summary For - 2022 Category 9 No. of Other Utility Total Projects Share Share Industrial Water Renewal - West 2 $0 $1,325,000 $1,325,000 Infrastructure Renewal - Sanitary 22 $5,103,034 $3,777,800 $8,880,834 Infrastructure Renewal - Water 15 $2,015,683 $1,142,400 $3,158,083 TOTALS: 39 $7,118,717 $6,245,200 $13,363,917 Summary of Capital Costs (Utility Share) Infrastructure Rene Water 18.3% Infrastructure Renewal - Sanitary 60.5% Industrial Water Renewal - West 21.2% MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s: WATER AND SEWER RELATED PROJECTS This list has not been approved by Common Council. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Priority assignments are subject to change at any time. PROJECTS DEPENDANT ON FUNDING FROM OTHERS Industrial Water Renewal - West Project Location Description Other Utility Share Share Coleson Cove Raw Spruce Lake to Coleson Cove Road construction and replacement of three 0 675,000 Water Transmission Line large culverts, including construction management services. Phase 2 of 2 Menzies Lake Dam Menzies Lake Dam Repairwork and upgrade the access road and 3 650,000 existing earthen dykes and concrete control structure, including design and construction management services. TOTAL: �O $1,325,000 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s: WATER AND SEWER RELATED PROJECTS This list has not been approved by Common Council. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Priority assignments are subject to change at any time. PROJECTS DEPENDANT ON FUNDING FROM OTHERS Project Infrastructure Renewal - Sanitary Location Description Dominion Park Road Lift Station A to Gravity Sewer Install approx. 200m of a dedicated 100mm Foreemain for lift station A, including design and construction management services. Project to be funded under G.T.F. Garden Street Coburg Street to City Road Other Utility Share Share 215,000 Renew approx. 101m of 300mm, and 86m of 160,000 60,000 375mm T.C. sanitary sewers (Condition Grade of 3), including design and construction management services. Project to be partially funded under Bilateral Funding. Honeysuckle Drainage Honeysuckle Drainage Basin Concept Design and Investigation services for Basin improvements in the Honeysuckle Drainage Basin. One Mile Lift Station Rothesay Avenue at Russell Street 75,000 Supplemental Funding for a new pumping 2,300,000 0 station, new screening channel structure and associated building to replace the existing pumping station that is at the end of asset life to provide for relible collection of wastewater, including design and construction management services. Project to be funded under the G.T.F. Roof Replacements Various SJW Facilities Roof Replacements at several Saint John Water 522,934 175,000 (SJW) facilities including the the Spruce Lake Pump Station, Millidgeville Wastewater Treatment Facility (MWWTF) and Eastern Wastewater Treatment Facility (EWWTF). Project to be partially Funded under the COVID-19 Resilience Infrastructure Fund Thorne Avenue Lift Thorne Avenue Lift Station Purehase and installation of a new pump at the 0 300,000 Station lift station. Wastewater Treatment Wastewater Treatment Plant Develop a Solid Waste Diversion Action Plan 0 60,000 Plant Solid Waste to detail the preferred septage receiving system Diversion Action Plan to be installed at one of the City's wastewater treatment facilities. WWPS Simpson Drive Simpson Drive Engineering services to complete Concept 0 75,000 Design for pumping Simpson Drive Lift Station directly to One Mile Lift Station or Thorne Avenue Lift Station. Strnchnal lining Various Locations Structurally line and point repairs to sanitary 0 200,000 sewers, including design and construction management services. MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s: WATER AND SEWER RELATED PROJECTS This list has not been approved by Common Council. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Priority assignments are subject to change at any time. PROJECTS DEPENDANT ON FUNDING FROM OTHERS Infrastructure Renewal - Sanitar Project Location Description Other Utility Share Share WWPS Beach Crescent 11 Beach Crescent Reconstruct lift station above flood level to 605,000 1,250,000 provide for reliable collection of wastewater, including design and construction management services, Phase B. Project partially funded under DMAF. Sydney Street Broad Street to Broadview Renew 55m of 200mm T.C. sanitary sewer, 43,800 16,200 Avenue including design and construction management services. Project to be funded under Bilateral Funding. WWPS WoodlawnPark 1335 Red Head Road Replacement of wastewater lift station that is at 0 950,000 the end of it's asset life to provide for reliable collection of wastewater, including construction management services. Main Street Through site of old Forum Design services to review options to redirect 0 100,000 (Main Street to Kennedy Street) flows down Main Street to the Bridge Street lift station. * Mecklenburg Street Wentworth Street to Crown Renew approx. 265m of 600mm concrete with 255,000 160,000 Street new 600mm sanitary sewer (Condition Grade of 2.5), including design and construction management services. Project to be partially funded under Bilateral Funding. Britain Street Pitt Street to Wentworth Street Renew 145 m of 300 mm T.0 sanitary sewer 120,000 45,000 (Condition Grade of 4 with a year in service of 1875), including design and construction management services. Project to be partially Funded under Bilateral Funding. Pitt Street St James Street to Broad Street Renew 155m of 375mm T.C. sanitary sewer 130,000 50,000 (Condition Grade of 4), including design and construction management services. Project to be partially funded under Bilateral Funding. St. James Street Germain Street to Charlotte Renew 125 m of 300mm and 375 mm T.C. 108,800 41,600 Street sanitary sewer (Condition Grade of 4 with an in service year of 1878), including design and construction management services. Project to be partially funded under Bilateral Funding. G&D * Charlotte Street St James Street to Lower Cove Renew 155 m of 525 mm Concrete sanitary 175,000 65,000 Loop sewer (Condition Grade of 1 with an in service year of 1965), including design and construction management services. Project to be partially funded under Bilateral Funding. MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s: WATER AND SEWER RELATED PROJECTS This list has not been approved by Common Council. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Priority assignments are subject to change at any time. PROJECTS DEPENDANT ON FUNDING FROM OTHERS Project Infrastructure Renewal - Sanitary Location Description Combined Sewer South / Central Completion of a strategy prioritizing the Separation Reduction separation of combined sanitary and storm Strategy - South / Central sewers for the central peninsula and giving an estimate for budget purposes. Project to be partially funded under Bilateral Funding. G&D Hickey Road At Little River bridge Design Services for a SSO chamber and 25m of 450mm pipe for a new outfall on Hickey Road * Peters Street Waterloo Street to Coburg Street Renew approx. 190m of 300mm, and 375mm T.C. sanitary sewers (Condition Grade of 2.5 with an in service year of 1889), including design and construction management services. Project to be partially funded under Bilateral Funding. Rockland Road Paths Street to Paradise Row Renew 90 m of 300 mm T.C. sanitary sewers, including design and construction management services. Project to be funded under G.T.F. Other Utility Share Share 187,500 70,000 0 25,000 160,000 60,000 120,000 0 TOTAL: $5,103,034 $3,777,800 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s: WATER AND SEWER RELATED PROJECTS This list has not been approved by Common Council. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Priority assignments are subject to change at any time. PROJECTS DEPENDANT ON FUNDING FROM OTHERS Infrastructure Renewal - Water Project Fleet Replacement Garden Street McAllister Drive Location Various Locations Coburg Street to City Road Mountain View Drive to Champlain Drive Description Fleet Replacement for Saint John Water. Project to be funded under Fleet Reserve. Renew approx. 258m of 200mm C.I. watermain, including design and construction management services. Project to be partially funded under Bilateral Funding. Completion of a condition assessment of 450m of existing 300mm C.I. watermain for determination of remaining useful life of the asset. Other Share 624,483 215,000 0 Utility Share 0 80,000 75,000 Water Meters Various Locations Replacement of large commercial water meters, 0 100,000 including design and construction management services. Phase (1 of 2) Engineering Various locations Funding for engineering investigations and 0 300,000 Investigations and Design design forvarious projects under the Water and Sanitary categories. * Sydney Street Broad Street to Broadview Renew 85m of 200 mm C.I. watermain with 80,300 29,700 Avenue 200 mm watermain, including design and construction management services. Project to be funded under Bilateral Funding. Facility and Asset Various Municipal & Water Asset Management Information System (ANUS) 0 175,000 Management Facilities Mecklenburg Street Wentworth Street to Crown Renew approx. 265m of 200mm C.I. 220,000 165,000 Street watermain, including design and construction management services. Project to be partially Funded under Bilateral Funding. Britain Street Pitt Street to Wentworth Street Renew 145 m of 200 mm CL watermain 120,000 45,000 (Service year is 1934), including design and construction management services. Project to be partially funded under Bilateral Funding. Pitt Street St James Street to Broad Street Renew 155m of 200 mm C.I. watermain with 130,000 45,000 200 mm watermain, including design and construction management services. Project to be partially funded under Bilateral Funding. St. Janes Street Germain Street to Charlotte Renew 140 m of 200 mm C.I. watermain 115,900 42,700 Street (Service year is 1878), including design and construction management services. Project to be partially funded under Bilateral Funding. MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s: WATER AND SEWER RELATED PROJECTS This list has not been approved by Common Council. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Priority assignments are subject to change at any time. PROJECTS DEPENDANT ON FUNDING FROM OTHERS Project Infrastructure Renewal - Water Location Description G&D * Charlotte Street St James Street to Lower Cove Renew 75 m of 200 mm CL watennain Loop (Service year is 1965), including design and construction management services. Project to be partially funded under Bilateral Funding. Burpee Avenue Rockland Road to Civic # 99 Renew approx. 95m of 250mm watennain, including design and construction management services. Project to be funded under G.T.F. * Peters Street Waterloo Street to Coburg Street Renew approx. 190m of 200mm watenmain , including design and construction management services. Project to be partially funded under Bilateral Funding. * Rockland Road Parks Street to Paradise Row Renew 80 m of 200 mm C.L watenmain, including design and construction management services. Project to be funded under G.T.F. Other Utility Share Share 70,000 25,000 170,000 0 160,000 60,000 110,000 0 TOTAL: $2,015,683 $1,142,400 Proposed Revision 2 Program Summary For - 2022 No. of Other City Category Projects Share Share Total Corporate Performance 1 $856,000 $0 $856,000 Facility and Asset Management 19 $1,080,500 $4,579,500 $5,660,000 Parks & Recreation Services 13 $5,020,321 $1,493,403 $6,513,724 Protective Services 3 $427,000 $1,060,000 $1,487,000 Saint John Parking 1 $0 $350,000 $350,000 Transit And Solid Waste 3 $3,728,509 $1,630,000 $5,358,509 Transportation 16 $6,989,855 $2,588,400 $9,578,255 Urban and Rural Storm 17 $2,347,200 $948,100 $3,295,300 TOTALS: 73 $20,449,385 $12,649,403 $33,098,788 Summary of Capital Costs (City Share) Urban and Rural Storm Corporate Performance 7% 0% Transportation \\ II Facility and Asset 20% Management 37% Transit And Solid Wa 13% Saint. 3% Protective Services 8% 'eation Services 12% 1116-191 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Project Corporate Performance Location Description Information Technology Various Locations IT Infrastructure (Transfer from Reserves) TOTAL: Other City Share Share 856,000 0 856 000 U0 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Facility and Asset Management Project * Facility and Asset Management Facility and Asset Management * Facility and Asset Management Facility and Asset Management * Facility and Asset Management Facility and Asset Management Location Description Market Square District Energy Phase 1. Supplemental funding, Project is partially funded by Federal Funding. TD-Station Asset renewal of various items at the TD Station. TD-Station TD-Station TD-Station Trade and Convention Centre Refurbishment of the Elevator. Subject to successful funding under the Community Development Fund New Ammonia Exhaust System and Heat Recovery AV System Subject to successful funding under the Community Development Fund Conversion of all door locks to a swipe card system and the Final Phase of the LED Lighting Retrofit Other City Share Share 488,000 732,000 0 600,000 75,000 75,000 0 50,000 12,500 12,500 0 80,000 Rockwood Park Golf Sanitary Lift Station Renew sanitary lift station at Rockwood Golf 0 225,000 Course Course with a Packaged Lift Station, including design and construction management. * Facility and Asset Various Municipal & Water Deep Municipal Building Energy Retrofit, 160,000 240,000 Management Facilities Project is partially funded by the Low Carbon Economy Fund Facility and Asset Saint Patrick Pedway Elimination of existing escalator and replacing 0 1,150,000 Management it with stairs, as well as installation of a new elevator. * Facility and Asset Carnegie (Art Center) Upgrade of HVAC unit that is well beyond it's 60,000 60,000 Management expected life. Subject to successful funding under the Community Development Fund * Facility and Asset Carnegie (Art Center) Sandstone and Brick Restoration - Phase 1. 75,000 75,000 Management Subject to successful funding under the Community Development Fund. Facility and Asset City Market City Market Alarm System Upgrade. 0 95,000 Management Facility and Asset Fire Station #1 Replacement of modified bitumen roofing. 0 250,000 Management * Facility and Asset Forest Field Ball field Lighting Upgrade. Project is partially 120,000 180,000 Management funded by the Low Carbon Economy Fund. * Facility and Asset Forest Hill Clubhouse Forest Hills Canteen/Clubhouse sewage 25,000 25,000 Management pumping system installation. Subject to successful funding under the Community Development Fund. * Facility and Asset Lord Beaverbrook Rink Installation of two new facility dehumidifers. 65,000 65,000 Management Subject to successful funding under the Community Development Fund. MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Facility and Asset Management Project Location Description Other City Share Share Facility and Asset Municipal Operations Complex Replacement of modified bitumen roofing 0 200,000 Management (175 Rothesay Avenue) Phase 1 (East Side) Carleton Community Carleton Community Center Replace concrete slab as well as renovate the 0 290,000 Center Concrete above area including upgrading the washrooms, Structure Slab walls, and floors. Additionally, this work will include the rerouting electrical, mechanical, controls and plumbing equipment in order to install the new slab. Facility and Asset Various Municipal & Water Asset Management Information System (ANUS) 0 175,000 Management Facilities TOTAL: $1,080,500 $4,579,500 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Parks & Recreation Services (Quality of Life Projects) i Project Location Description Other City Share Share * Dominion Park Rehabilitation Dominion Park * Forest Hills Play Ground Forest Hills Beautification of Little River Reservoir * Active Transportation - Main Street North * Market Place West Improvements Design and Construction to support the 698,724 implementation of the Communities Master Plan. Project to be partially funded under CCBF Funding. Design and Construction services to upgrade 435,000 and replace much of the existing play ground that is currently past it's useful Life. Project to be funded under G.T.F. Little River Reservoir Design and Construction services for the beautification of the park Main Street North Market Place West Design and Construction services to create a 435,000 protected bike lane on Main Street North Project to be funded under G.T.F. Design and Construction services to rehabilitate existing assets in this district park as indicated in the Master Park Plan. Project to be partially funded under G.T.F. * Quality of Life Market Slip Design and Construction services for Investment Improvements to the existing Loyalist Plaza. Subject to successful funding by the Atlantic c Canada Opportunities Agency. * Quality of Life Market Slip Design and Construction services for Investment Improvements to the existing Loyalist Plaza. Project to be partially funded under G.T. F. * Phase III Rockwood Rockwood Park Design and Construction services for the Park Master Plan implementation of phase 3 of the Rockwood Park Master Plan. Project to be funded under G.T.F. Pedestrian Priority Streets * Harbour Passage Art and Culture 150,000 50,000 391,597 43,403 300,000 0 535,000 0 1,840,000 0 South Market Street Design and Construction services to convert 0 250,000 South Market Street to a pedestrian priority street Sydney Street (Broadview Design and Construction services to extend 385,000 315,000 Avenue to Tin Can Beach Harbour Passage from intersection of Sydney Street and Broadview Avenue to Tin Can Beach. Project to be partially funded under G.T.F. Various Locations Greening/Branding Various Locations /Beautification Investment in Arts and culture to recognize the 0 100,000 City's diversity. Design and Construction services to create 385,000 more grass medians, new plantings, create more pedestrian bump outs and implement more City branding opportunities. MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Parks & Recreation Services (Quality of Life Projects) Project Sporting Enhancements Location Description Various Locations Design and Construction services to enhance City sporting facilities (ie. Fields and courts) TOTAL: Other City Share Share 0 200,000 $5,020,321 $1,493,403 11LOR MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Protective Services Project Location Description Other City Share Share * Public Safety Saint John Fire Various Locations Various Locations Next Gen9I I System Upgrade. Project to be partially funded under Provincal Funding. Supply and Installation of new Record Management System. Saint John Police Force Various Locations Record Management System Upgrade 427,000 150,000 0 160,000 0 750,000 TOTAL: $427,000 $1,060,000 1116-Z:1 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Project Parking Saint John Parkin Location Description Peel Plaza Parking Garage & New gates & pay stations at Peel Plaza Parking Market Square Garage & Market Square TOTAL: Other City Share Share 350,000 350 000 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Transit And Solid Waste Project Location Description Other Share City Share Transit Building North Depot/Rothesay Relocation of North Depot services to 1,873,000 0 Avenue/Transit Rothesay Ave and Relocate Fleet services to Building the Transit building. To be funded by others. Technology Various Locations Supply and installation of systems that would 1,455,509 0 provide for real time vehicle locations (AVL), automatic passenger counting and audible/visual next stop announcements. To be funded by others. New Carts & Various Locations Investment in carts and recycling totes for 400,000 1,630,000 Recycling totes all remaining eligible customers to facilitate the transition to the new Solid Waste Collection model. This investment will be conditional upon Council approval to move forward with the program. Other Share Funding from the City's Capital Reserve. TOTAL: $3,728,509 $1,630,000 111•1-11 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Transportation Project Location Description * Fleet Replacement Various Locations * Asphalt Roadway Resurfacing and Crab & Sidewalk Renewal - Neighbourhoods Engineering Investigations and Design w&s * Garden Street Various locations Fleet Replacement for the General Fund Project to be funded under Fleet Reserve. Renewal of asphalt roadway and concrete curb and sidewalk including drainage control and landscaping in conjunction with the annual asphalt roadway maintenance and rehabilitation program. Project to be funded under G.T.F. Various locations Funding for engineering investigations and design forvarious projects under the Storm and Transportation categories. Coburg Street to City Road Street reconstruction (excavation, backtill, curb, sidewalk, landscaping and paving) and Two intersection traffic signals, including design and construction management services. Asphalt pavements $117,000 / 0.78LK Project to be partially funded under Bilateral Funding. Traffic Signals Garden Street @ City Road Traffic Signals Garden Street @ Hazen Street w&s * Mecklenburg Street Wentworth Street to Crown Street Other City Share Share 2,665,755 0 2,000,000 200,000 0 400,000 325,000 120,000 New fully signalized Intersection and other 0 400,000 intersection improvements, including design and construction management services. New fully signalized Intersection, including 0 400,000 design and construction management services. Street reconstruction (Excavation, backtill, 345,000 140,000 curb, sidewalk, landscaping and paving), including design and construction management services. Asphalt pavements $86,000 / 0.57LK Project to be partially funded under Bilateral Funding. w&s * Peters Street Waterloo Street to Coburg Street Street reconstruction (excavation, curb, 300,000 110,000 sidewalk, landscaping, paving), including design and construction management services. Asphalt Pavements $92,000 / 0.61LK Project to be partially funded under Bilateral Funding. Charlotte Street Trinity Church to Princess Street Street reconstruction (excavation, backtill, 0 360,000 curb, sidewalk, paving), underground utilities, including design and construction management services. Saint John Energy proposed to be participating in the project by providing their services, estimated at $200,000, to convert the overhead high voltage lines to underground. Asphalt pavements $41,000 / 0.27LK 11Wel MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Transbortation Project Location Description Other Share City Share w&s * Sydney Street Broad Street to Broadview Street reconstruction, (excavation, backfill, 124,100 75,900 Avenue curb, sidewalk, landscaping, paving), including design and construction management services. Asphalt pavements $38,000 / 0.25 LK Harbour passage lights $30,000. Project to be funded under Bilateral Funding. w&s * Britain Street Pitt Street to Wentworth Street Street reconstruction (excavation, backfill, 190,000 70,000 curb, sidewalk, landscaping and paving), including design and construction management services. Asphalt pavements $52,000 / 0.35LK Project to be funded partially under Bilateral Funding. w&s * Rockland Road Parks Street to Paradise Row Street reconstruction (Excavation, backfill, 440,000 0 curb, sidewalk, landscaping and paving) including design and construction management services. Asphalt pavements $115,000 / 0.76LK Project to be funded under G.T.F. w&s * Pitt Street St James Street to Broad Street Street reconstruction, (excavation, backfill, 205,000 75,000 curb, sidewalk, landscaping, paving, including design and construction management services. Asphalt pavements $61,000 / 0.42 LK Project to be partially funded under Bilateral Funding. w&s * St. James Street Germain Street to Charlotte Street reconstruction (excavation, backfill, 185,000 67,500 Street curb, sidewalk, landscaping, paving), including design and construction management services. Asphalt Pavements $54,000 / 0.32LK Project to be partially funded under Bilateral Funding. G&D South Market Street Germain Street to Charlotte Design services to complete a full street 0 90,000 Street reconstruction including Storm and Sanitary sewer seperation. G&D * Charlotte Street St James Street to Lower Cove Street reconstruction (excavation, backfill, 210,000 80,000 Loop curb, sidewalk, landscaping, paving), including design and construction management services. Asphalt Pavements $70,000 / 0.46LK Project to be partially funded under Bilateral Funding. TOTAL: $6,989,855 $2,588,400 179I91 MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Urban and Rural Storm Project Location Description Other City Share Share Greenhead Road 381 Greenhead Road Install approx. 5m of 900mm and 25m of 0 150,000 1050mm storm sewer for separation, including design and construction management services. G&D Waterloo Street Cliff Street to Richmond Street Investigation and design services to redirect 0 25,000 three catch basins off Waterloo Street to the separated storm sewer system on Richmond Street. * Crown Street Hanover Street to Marsh Creek Install approx. 250m of new 600mm and 690,000 0 1050mm storm sewer, including design and construction management services. Project to be funded under G.T.F. Honeysuckle Drainage Honeysuckle Drainage Basin Concept Design and Investigation services for 0 75,000 Basin improvements in the Honeysuckle Drainage Basin. Market Square Parking Market Square Parking Garage Investigation of Market Square Parking Garage 0 100,000 Garage and surrounding piping to determine solutions to reduce risk of future flooding during high tides and rain events. Project includes concept designs of proposed solutions. Structural Repairs Various Locations Point Repairs to existing storm sewers. 0 75,000 w&s * Garden Street Coburg Street to City Road Install approx. 252m of new 375mm storm 180,000 65,000 sewer for separation, including design and construction management services. Project to be partially funded under Bilateral Funding. w&s * Mecklenburg Street Wentworth Street to Crown Install approx. 275m of new 600mm storm 235,000 120,000 Street sewer for separation, including design and construction management services. Project to be partially funded under Bilateral Funding. w&s * Peters Street Waterloo Street to Coburg Street Install approx. 190m of new 375mm storm 135,000 50,000 sewer for separation, including design and construction management services. w&s * Rockland Road Parks Street to Paradise Row Install approx. 160 m of new 450 mm storm 200,000 0 sewer for separation, including design and construction management services. Project to be funded under G.T.F. w&s * Sydney Street Broad Street to Broadview Install 85m of new 300 Tom storm sewer, 65,700 24,300 Avenue including design and construction management services. Project to be funded under Bilateral Funding. MDH: MUNICIPAL DESIGNATED HIGHWAYS PDH: PROVINCIALLY DESIGNATED HIGHWAYS RDH: REGIONALLY DESIGNATED HIGHWAYS This is a tentative program listing of proposed capital projects. w&s(Pvt: WATER AND SEWER or PAVEMENT RELATED PROJECTS This list has not been approved by Common Council. C"*: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR PROJECTS INDICATED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS Priority assignments are subject to change at any time. G&D: PROJECT IS FOR GROWTH AND DEVELOPMENT Urban and Rural Storm Project Location Description w&s * Britain Street Pitt Street to Wentworth Street Install 145 m of 300 mm stonn sewer for separation. Including separation of the private stonn sewer at civic 231, including design and construction management services. Project to be partially funded under Bilateral Funding. w&s * Pitt Street St James Street to Broad Street Install 155m of new 300 mm stonn sewer for separation, including design and construction management services. Project to be partially funded under Bilateral Funding. w&s * St. Janes Street G&D * Charlotte Street Germain Street to Charlotte Street St James Street to Lower Cove Loop Install 85 m of 300 mm storm sewer for separation, including design and construction management services. Project to be partially funded under Bilateral Funding. Install 205 m of 900 mm stonn sewer for separation, including design and construction management services. Project to be partially funded under Bilateral Funding. Other City Share Share 95,000 35,000 100,000 35,000 54,000 18,800 285,000 105,000 * Combined Sewer South / Central Completion of a strategy prioritizing the 187,500 70,000 Separation Reduction separation of combined sanitary and storm Strategy - South / Central sewers forthe central peninsula and giving an estimate for budget purposes. Project to be partially funded under Bilateral Funding. w&s * Burpee Avenue Rocidand Road to Civic # 99 Install approx. 95m of 300mm Stonn sewer, 120,000 0 including design and construction management services. Project to be funded under G.T.F. TOTAL: $2,347,200 $948,100 179% _fir17J -HIJ FINANCE COMMITTEE REPORT M&C No. Click here to enter text Report Date May 16, 2022 Meeting Date May 26, 2022 Service Area Finance and Administrative Services Chairman Sullivan and Members of Finance Committee SUBJECT: Regional Development Corporation (RDC)/Federal Government Public Transit and Housing Funding OPEN OR CLOSED SESSION This matter is to be discussed in open session of Finance Committee AUTHORIZATION Primary Author Commissioner/Dept. Head City Manager Kevin Fudge Kevin Fudge/Brent McGovern John Collin RECOMMENDATION The Finance Committee recommends Common Council approve $4,656,256 in 2022 budget adjustments for Public Transit and Affordable Housing to be fully funded by other levels of governments as follows: 1. Saint John Transit: a. General Capital Budget $3,328,509 b. General Operating Budget $227,747 2. Affordable Housing & Neighborhoods: a. General Operating Budget $1,100,000 EXECUTIVE SUMMARY The following report includes recommendations to fund Transit and Housing initiatives with approved funding from the Regional Development Corporation and the Federal Government. PREVIOUS RESOLUTION N/A REPORT N79X3 -2- BACKGROUND Common Council executed a Letter of Offer with RDC on April 4th, 2022, for project funding to support Public Transit or Housing. To take advantage of the funding opportunity, Common Council must approve adjustments to the 2022 General Fund budgets. There is no requirement for the city to match these contributions. A condition of the funding is that final outcomes must be achieved by January 3111, 2023. STRATEGIC ALIGNMENT The recommendation within the report aligns with the City's long term financial plan and policies, as well as Council's strategic priorities and 2022 work plan. SERVICEAND FINANCIAL OUTCOMES The recommendation complies with financial policies, supports the City's debt management plan, improves the City's Reserve balances, and improves services supports the community Transit and Affordable Housing Action needs. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Input was received from Commissioner of Utilities & Infrastructure, Director of Transit, Commissioner of Growth & Community Services, and the City Manager. ATTACHMENTS Nil N79L1 Jr!D. I FINANCE COMMITTEE REPORT Report Date May 23, 2022 Meeting Date May 26, 2022 Service Area Transportation and Environment Services Chairman Sullivan and Members of Finance Committee SUBJECT. Main Street North Active Transportation Conceptual Plan OPEN OR CLOSED SESSION This matter is to be discussed in Finance Committee Open Session. AUTHORIZATION Primary Author Commissioner/Dept. Head City Manager Tim O'Reilly Michael Hugenholtz I John Collin RECOMMENDATION That Finance Committee recommend to Common Council to invest in detailed design of the Main Street Active Transportation Project in 2022, by considering the cost and the financial risk while doing so, as detailed in this report. EXECUTIVE SUMMARY Main Street North and the Viaduct, from Chesley Drive to Union Street, is the prime example of a transportation corridor designed for the automobile. Its six lanes, 60 KM/H speed limit, centre median separating travel lanes, and highway - style bridge structure with on and off ramps requiring minimal reduction in speed is a clear over -design in favour of single occupant vehicles and trucks. However, Council priorities, MoveSJ, and PlanSJ all point to a continued shift in our communitytoward a balanced transportation system. With Main Street North and the Viaduct designed for cars and trucks, the pendulum, and associated investment, clearly would need to shift significantly in the direction of serving Active Transportation Modes. This street is an important transportation link between the South Central Peninsula and the Old North End and beyond. Transformation of this street as contemplated with this project is a recommendation of the Central Peninsula Secondary Plan and within MoveSJ. Harbour Passage's overwhelming popularity further justifies the need for added active transportation capacity in the area. Repurposing portions of Main Street North and the Viaduct for pedestrians and cyclists have, for these reasons, been included in the City's 2022 Quality of Life Capital Program. N7i19 -2- This report describes the recommended design features that creates cycling facilities that are aligned with MoveSJ and enhances the safety for pedestrians. The proposed solution includes a Road Diet, speed limit reduction, bike lanes, limited locations of shared cyclist/pedestrian spaces, physical protection from vehicles for cyclists and pedestrians, traffic calming treatments at pedestrian and cyclist crossing at the highway -style ramps along the Viaduct, increased greenspaces, retaining the centre median for the ever -popular Marigolds on Main, and addresses the fact this corridor is a Provincial Highway. The most significant challenge with this project to date is cost and financial risk. The cost estimate for the proposed solution is approximately $1.6 million above funds dedicated within the 2022 Quality of Life Program. Finance Committee and Common Council must be prepared to endorse investment in the detailed design stage of this project, with associated risk, to continue to seek to transform Main Street North and the Viaduct. PREVIOUS RESOLUTION Common Council endorsed $435,000 for the Main Street Active Transportation Project as part of the Quality of Life envelope within the 2022 General Fund Capital Program. STRATEGIC ALIGNMENT The Main Street Active Transportation project best aligns with Common Council's MOVE priority, connecting the Old North End and South Central Peninsula neighbourhoods, and beyond, with improved safe and accessible options for both pedestrians and cyclists, with some enhancements for Transit. This project also aligns with: • MoveSJ, that recommends a protected bike lane for Main Street North and the Viaduct, • Central Peninsula Secondary Plan: o IS 12: Encourage the Government of New Brunswick to develop a short-term strategyto convert the two outside lanes of Main Street to active transportation lanes, with a long term vision of implementing a road diet and redeveloping Main Street as a mixed use corridor o MS 2: Reconfigure Main Street to a complete street with transit and active transportation amenities • The City Manager's 2022 Work Plan N7i1.1 -3- REPORT City staff were seeking five outcomes for Main Street North and the Viaduct: 1. Enhance the safety of, and eliminate barriers to access, for pedestrians, 2. Create continuous cycling facilities in the form of protected bike lanes that align with MoveSJ, 3. Introduce traffic calming and Road Diet elements to promote slower vehicle speeds and create new space for cyclists and pedestrians, 4. Maintain an acceptable level of service for vehicle traffic, and 5. Introduce new green spaces. City staff also recognized that as much as Main Street North and the Viaduct are a continuation of the same stretch of Right -of -Way, each has very unique design features. While Main Street North from Chesley Drive to just east of Portland Street is a wide road, it is still a "road" with T-intersections at Chesley Drive, Metcalf/Simonds, and Portland Street. The Viaduct, however, is a bridge structure over Highway 1 with soft angles to six ramps that encourages greater speeds. It was clear to City staff early in the redesign process that managing the high-speed ramps onto and off the Viaduct to promote cyclist and pedestrian safety was vital. It was also clear that the Viaduct bridge structure has far more design constraints than the Main Street portion of this corridor, both with respect to aesthetic considerations and solutions to better accommodate cyclists and pedestrians. This drove some aspects of the overall design on the Main Street portion due to the need for a consistent travel pathway. Several design options and features were considered throughout the conceptual design process in attempts to achieve the five outcomes sought while overcoming the challenges of the existing layout. Pedestrian and cycling facilities along the centre of the street were contemplated. The main benefit of this design consideration is that the risk of pedestrians' and cyclists' interaction with the Viaduct on and off ramps would be eliminated. Such an option was ultimately discounted by City staff given this design would significantly vary from what road users are accustomed to facing (design consistency is a very important feature in transportation engineering), pedestrians and cyclists would need to access such a facility in an unorthodox way at intersections, would be limited in their ability to access this facility, and was a greater cost than other options when considered at the conceptual design stage. This design also created further alignment challenges with current rules within New Brunswick's Motor Vehicle Act. Alternate design considerations could also manage the risks at the high-speed Viaduct on and off ramps while reducing the risks presented in this paragraph, and therefore these alternative design options are recommended. N7ir/ -4- The Proposed Solution A Road Diet is proposed for the corridor; a loss of one vehicle lane in each direction, reducing from a 6 to 4 lane street in most areas, would create new space for pedestrians and cyclists. A continuous Active Transportation (AT) lane on each side of the corridor would become available, aligning with recommendations in the Central Peninsula Secondary Plan. Along the entire corridor, these two AT lanes would be available for cyclists. In two locations, one on each side of the street, the bike lane space would function as a multi -purpose trail available for both pedestrians and cyclists to ensure both modes of transportation have continuous access along both sides of the street. On the north side of the street, this multi -purpose trail is to maintain on -street parking and width for turning lanes at Chesley Drive. On the south side, the trail would solve the fact that the pedestrian facility abruptly ends on one side of the Viaduct (at ramp near the Tim Horton's). The accompanying presentation to this report includes a schematic of where the two multi -purpose lanes and the traditional bike lanes would be located. It is envisioned dedicated space for cyclists and pedestrians are painted along these two multi -purpose trail locations to account for the differences in speeds and to respect the fact sidewalks and "useable paths" for cyclists are defined separately in our Provincial Motor Vehicle Act. Concrete curbing and an additional buffer space would create a physical protection from vehicles for both cyclists and pedestrians along the majority of the corridor. Traffic calming and/or traffic control features at each of the ramps along the Viaduct are proposed to reduce or manage the higher speeds and ultimately improve safety for both pedestrians and cyclists. At all six ramps, the soft curves are made more abrupt, with three of the six becoming right-angled intersections; this would force vehiclesto slow down when navigatingthe turn including through the crosswalks across the start of these ramps that pedestrians and cyclists must use to travel along the Main Street corridor. At the ramp to Highway 1 westbound, a set of pedestrian -activated crosswalk signals would be installed to complement the more abrupt (yet not quite ninety -degree) angle created. At the ramp from Highway 1 eastbound (beside the former Red Rose Tea building), a set of traffic signals would be used to eliminate conflicts between motorists from the ramp and pedestrians crossing at the crosswalk where again a more abrupt (yet not quite ninety -degree) angle is created and sight lines are obscured. Visuals of the revised ramp designs are provided in the accompanying staff presentation. To reiterate, staff believed it was very important to reduce the existing risks at these ramps with the recommended solution being for pedestrians and cyclists to cross them. The new Active Transportation corridor would cross the existing Campus Harbour Connection Bike Route on Simonds Street and Metcalf Street. Dedicated spaces, N7i1:3 -5- known as Bike Boxes, would be created for cyclists turning at this intersection to either the new corridor on Main Street or to the existing Bike Route. This enhancement demonstrates coordination with a broader cycling system through the City as envisioned in MoveSJ. There are opportunities for enhanced Transit spaces along the proposed corridor. Transit lay-bys, as shared spaces with the new bike lanes, are planned at a few locations including at the challenging stop beside the Mercantile building near Union Street. The design includes transitioning existing asphalt to more greenspaces along the corridor and maintaining the centre median for continuation of Marigolds on Main. New greenspaces are introduced at three of the six highway ramps. Greenspace is added at Portland Street, also resulting in a narrower crosswalk at that street. Greenspace is added between on -street parking areas along the block with the McDonald's, which also introduces a permanent street narrowing effect (even when no on -street parked vehicles are present in the available spaces). A speed limit reduction from 60 KM/H to 50 KM/H is recommended for the corridor. The physical traffic calming and Road Diet implemented with the proposed project justifies the expectation of a lower operating speed of motorists. The proposed solution would result in a loss of a vehicle lane in each direction on Main Street North and the Viaduct, reducing from six to four lanes. Increased delays to motorists are expected at the intersections along the corridor but these delays are expected to remain within acceptable levels. Predictions of traffic volume changes were estimated 10 years into the future in the analysis completed; although best predictions were made, it was difficult to truly consider existing conditions during the analysis as COVID-19 caused significant reductions in vehicle volumes in Saint John (as it did in many communities). SERVICEAND FINANCIAL OUTCOMES The cost estimate to construct the Main Street Active Transportation project is $2 million; this is greater than the $435,000 Council approved as part of the 2022 General Fund Capital Budget (Quality of Life Program). When the $435,000 was set aside, the project was at the "idea" stage. Conceptual options and plans for this project, resulting in cost estimates, were only detailed over the past few months. With a project that required solutions to some complicated transportation challenges, it took a certain level of detailed analysis before a true conceptual project cost estimate could be developed. A $2 million investment is still significant and much greater than the $435,000 Council approved as part of the 2022 General Fund Capital Budget (Quality of Life Program). N7i10.1 -6- Although the cost estimate of $2 million for the project is greater that funds set aside as part of the Quality of Life Program, pursuing a more extensive transformation of the Right -of -Way on Main Street and the Viaduct would be much more expensive, has not been designed, and would face additional challenges to implement, including cost. There is a very specific financial risk with endorsing the City staff recommendations in this report that Finance Committee should be fully aware of while considering the recommended path forward with this project. It is anticipated both conceptual design work completed to date and detailed design work that would be undertaken would, combined, cost in excess of $200,000. The Canada Community Building Fund (CCBF) being used to fund the first $435,000 cost of this project, including the upfront design work, comes with the expectation of a finished, constructed project. Whether it be Common Council not deciding to approve the additional project funding in the 2023 General Fund Capital Budget, the Province not approving the project, or for another reason, there remains a risk that this project does not get constructed and the $200,000+ in design work would need to instead come from City funds or other implications should the end result not align with CCBF expectations (i.e. a finished project). The alternative approach is to delay decision on moving to detailed design until Common Council considers approval of the additional project funds, however this approach would likely delay this project for another year (from 2023 to 2024 completion) and does not necessarily completely eliminate all risk of the project not proceeding to construction. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Various City departments have provided input to this project including Growth & Community Services, Utilities & Infrastructure, External Relations, and other members of the Public Works & Transportation Department. City staff have remained in communications with Provincial staff of both the Department Justice & Public Safety and the Department of Transportation & Infrastructure through the design process. Staff from both departments have been engaged and open in their dialogue with City staff. Endorsement of the Main Street Active Transportation Plan from both departments has been requested with responses expected soon. Endorsement from the Province is important as both Main Street North and the Viaduct are Provincial Highways. City staff have also sought clarity on how announced changes to the Provincial Motor Vehicle Act and Regulations concerning cycling would impact the deliverables of this project. The broader community would be provided details of this project pending Common Council's endorsement of it. Some limited feedback from the cycling community has been sought to date with feedback suggesting the need to ensure the entry points to the AT route are well thought out. N7d97 -7- ATTACHMENTS City Staff Presentation 511 V Qj 0 L CL Z 0 C3 L 0 Q V) z C3 aJ (V 0) (V +, O rj (1O E N U m 0 U fB L.L O a--+ C- O a--+ m aJ aJ L z Q) h� .Ln Q) Q) U 21 N N N z � O `` z 0 4-j ca N O E O O � -S O 4-j L 0 ` 5 O chi) 4-j N O 4-j 4-j 4-j N � N a--' > c E }, O E O O cn O >- c m O a--+ N - ate-' i O U a--+ � f6 cn Q O .Q V 4-jU u -0 O O N v, O 0 'V N V U a'i' C6 V Q) Z3 v O 0- 4- ro OE �v O ac m LOO U N i X cn a- } QO O � �a-1 C6 4-jf6 i fib +aLn o U o o E� a w N E O " 0> a)O _� CL N c� 0 +j +, 4-j 4-j N E 0 N � `~ O a� Uca v Ln O a� O bn Ln O — ca U c6 a� _ ;� O +� a� an a� ca E N a� O O u � — � a) ca u ate+ Z3 O N c > W O N +-j u u U oca o U Q 0 a H w H O rq � O U � o U Q O m L" LL .7 L > O 4- 0 m E N O � Q � U E N > co � O O N DC �' � O E M O C .E c: m Co U U N O V) fa L ate-+ fa G i m ca Q O N N E C]A �O a> i O a P� s Rt (/) E i OQ V � � Ln C: o E U > N i O s .C: ca m O _ o, Z O -- 0 i fa O O i E — .E U U (/') U N Q O U O a--+ 0_ }, O a-J 4-J '> m U LL U U � • n 0 LL I f6 N N t�A � � — N Q = U a..i cn Y �O O N U Ll) O 4- > 2 t�A O Y CO O 0 LO E cn +' E O N O U N O U U U Q N cn N N a..+ O i N Q m E cn cn — N N � O f6 f6 Q Twli ! ' Ln n E m ryoo Q) C- 4-j Ln Ln) Q Q) 4 -j .Ln (n Q) MAI 0 r-i N N LO r-I r-I L 0 Z N r—I U) w c tin c IJ U U ccN — G m M� O CL a� U N C6 i� — C6 ces U o q— 0- o6 a) � cn U C6 N L � � N L o o 0 E E ca ca 'ca � � Q c O U O O N LO c/) N LO � U ateJ Q 4- J .0 �O U N N U � m z 0 '(CIA U 0 0 - 0 }, O U � � LL O • ON J 0 +Q 0 CD O U !�A v � m b-0 O Ln 0 N _ m C3 _ ca mN 0 co E 0 LO LL _ i U 0 N a_+ 0 0 aU-+ N U E N > N .� Ov U O O O 3 O v C: O o Do 0 00 ° (D ° om 0 o a� o � o O 0Ln 0 � " DO 0 O N _ 0 n- -v - m + .� � oc Ln c �U O U c O E E O U O i w E E O U N DC N N O N s lD