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2022-11-21 Finance Committee Agenda Packet - Open Session�B City of Saint John Finance Committee - Open Session AGENDA Monday, November 21, 2022 5:00 pm Meeting Conducted by Electronic Participation 1. Call to Order 2. Approval of Minutes 2.1. Minutes of November 3, 2022 3. Approval of Agenda 4. Disclosures of Conflict of Interest 5. Consent Agenda 5.1. 2022 Operating and Capital Reserves (Recommendation in Report) 6. Business Matters 6.1. Performance Management 6.2. 2023 Proposed General Fund Operating Budget 6.3. Internal Audit- Health and Safety 6.4. bear -to -Date Financial Results and bear -End Projections for General Fund and Utility Fund 7. Adjournment Pages 1-4 5-11 12-42 43 - 86 87 - 105 106 - 141 Finance Committee Meeting Open Session November 3, 2022 MINUTES —OPEN SESSION FINANCE COMMITTEE MEETING NOVEMBER 3, 2022 AT4:30 PM MEETING CONDUCTED BY ELECTRONIC PARTICIPATION Present: Councillor G. Sullivan Mayor D. Noade Reardon Councillor P. Radwan Councillor G. Norton Absent: Councillor D. Hickey Also Present: City Manager J. Collin Commissioner of Finance and Treasurer K. Fudge Director Financial Services J. Forgie Director Financial Services C. Lavigne General Counsel M. Tompkins Commissioner Human Resources S. Hossack Fire Chief K. Clifford Commissioner Saint John Water B. McGovern Director Engineering and Chief City Engineer M. Baker Director SJ Water K. Mason Commissioner Growth & Community Services J. Hamilton Commissioner Transportation & Environment M. Hugenholtz Director Transit and Fleet Marc Dionne Director Transit and Fleet I. Fogan Director / CIO S. Rackley Roach Director Public Works T. O'Reilly City Clerk J. Taylor Administrative Officer R. Evans Deputy Clerk P. Anglin 1 Finance Committee Meeting Open Session November 3, 2022 1. Meeting Called to Order Councillor Sullivan called the Finance Committee open session meeting to order, advising Mayor Noade Reardon will be attending late due to travel. 2. Approval of Minutes 2.1 Minutes of September 28. 2022 Moved by Councillor Norton, seconded by Councillor Radwan: RESOLVED that the minutes of September 28, 2022 be approved. MOTION CARRIED. 3. Approval of Agenda Moved by Councillor Radwan, seconded by Councillor Norton: RESOLVED that the agenda of November 3, 2022 be approved. MOTION CARRIED. 4. Disclosures of Conflict of Interest No disclosures. 5. Consent Agenda 5.1 RESOLVED that the 2023 Operating Budget — Saint John Police Force and Public Safety Communication Centre, be received for information. 5.2 RESOLVED that the update on the Long -Term Financial Plan — General Fund and Utility Fund, be received for information. Moved by Councillor Radwan, seconded by Councillor Norton: RESOLVED that the Consent Agenda items 5.1 and 5.2 be received for information. MOTION CARRIED. 6. Business Matters 6.1 Unconditional Grant and Tax Base Moved by Councillor Norton, seconded by Councillor Radwan: RESOLVED that as recommended in the submitted presentation "2023 General Operating Budget — Property Tax Multiplier and Equalization Grant Recommendations" the Finance Committee makes the following recommendation: K Finance Committee Meeting Open Session November 3, 2022 Property Tax Multiplier - It is recommended that the Finance Committee endorse moving Non-residential and Heavy Industrial property tax multipliers from 1.5 to 1.7 for the 2023 operating budget. MOTION CARRIED. Mayor Noade Reardon entered the meeting. Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that as recommended in the submitted presentation "2023 General Operating Budget — Property Tax Multiplier and Equalization Grant Recommendations" the Finance Committee makes the following recommendation: Core Funding and Equalization Grant — 1. That Common Council draft a letter to the Province in support of the Expert Panel recommendations; 2. Provincial Core Funding grant revenues be treated as "one time" revenue until such time as core funding grant is phased out in 2027. 3. And that Common Council draft a letter to the Province thanking them for the current changes and advising that we have a specific ask with respect to Property Tax Reform which is to open up the top end of the slider from 1.7 to whatever the municipality thinks appropriate. MOTION CARRIED. 6.2 2023 Draft General Fund Operating Budget Moved by Mayor Noade Reardon, seconded by Councillor Norton: RESOLVED that as recommended in the submitted report "2023 Proposed General Fund Operating Budget" the Finance Committee reflect upon the proposed 2023 General Fund Operating Budget, make all inquiries to staff and receive and file the submitted presentation and reports. MOTION CARRIED with Councillor Radwan voting nay. 6.3 2023 Utility Fund Operating Budget Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that as recommended in the submitted report "2023 Utility Fund Operating Budget" the Finance Committee approve the proposed 2023 Utility Fund Operating Budget and forward to the next meeting of Common Council for approval and first and second reading of Water and Sewerage Bylaw amendments. MOTION CARRIED. 7. Adjournment Moved by Mayor Noade Reardon, seconded by Councillor Radwan: RESOLVED that the Finance Committee meeting be adjourned. K3 Finance Committee Meeting Open Session November 3, 2022 MOTION CARRIED. The Finance Committee open session meeting held on November 3, 2022 was adjourned at 7:00 pm. C! FINANCE COMMITTEE REPORT Report Date November 15, 2022 Meeting Date November 21, 2022 Chairman Sullivan and Members of Finance Committee SUBJECT. 2022 Operating and Capital Reserves 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 members of the Finance Committee approved the transfers to and from the following reserves and forward a copy of the report to Common Council for approval. General Operating Reserves • $1,178,200 from the General Operating Fund to the General Operating Reserve • $367,437 from the General Capital Reserve to General Operating Reserve • $2,580,059 from the General Operating Reserve to the General Operating Fund General Capital Reserves • $4,492,845 from the General Operating Fund to General Capital Reserve • $2,073,852 from the General Capital Reserve to the General Capital Fund • $367,437 from the General Capital Reserve to General Operating Reserve Utility Operating Reserves • $455,178 from the Utility Operating Fund to the Utility Operating Reserve 61 -2- Utility Capital Reserves • $1,438,068 from the Utility Operating Fund to the Utility Potable and Fleet Capital Reserve • $1,005,304 from the Utility Operating Fund to the Utility Industrial Capital Reserve • $472,626 from the Utility Capital Reserve (Fleet) to the Utility Capital Fund EXECUTIVE SUMMARY The Reserve Policy was approved by Common Council on December 11, 2017. The purpose of the Reserve Policy is to address longer term funding strategies to minimize debt servicing costs, address the infrastructure deficit, and mitigate the effects of unanticipated events. Permitted uses of reserves according to the Reserve Policy are: 1. Major unanticipated/unforeseen events. 2. Major Capital renewal. 3. Future Liabilities. 4. One-time operating expenses which are greater than $100,000 and are not part of the recurring operating budget. 5. Infrastructure deficit; and 6. Investment in growth opportunities. In addition to the Reserve Policy, the City must comply with the Provincial Reserve Fund Regulation which prescribes that the establishment, funding, and withdrawal of Reserve funds which can only be done through resolutions of Common Council before the end of each calendar year. To comply with the Provincial Legislation, Staff recommend that Common Council approve the recommendation in this report for contribution to and withdrawal from the Reserves. Many of the recommendations have been approved by Council (Exhibit A) and the purpose is to finalize the actuals transfers to and from the various reserves. PREVIOUS RESOLUTIONS See Exhibit A STRATEGIC ALIGNMENT This report aligns with Council's approved Reserve Policy. C.1 -3- REPORT BACKGROUND The City must comply with the Provincial Reserve Fund Regulation which prescribes that the establishment, funding, and withdrawals of Reserve funds which can only be done through resolutions of Common Council before the end of each calendar year. General Fund The General Operating Reserve balance for the end of 2022 will be $7,212,348. The maximum amount that can be held in this reserve is regulated by the Province. Municipalities can have a balance of no more than 5% of previous years' operating budget which would be $7,866,576 for Saint John. General Operating Reserve has funding to mitigate the risks such as ➢ Winter storm mitigation ➢ Benefit fluctuations due to actuarial reviews ➢ Financial Impacts of COVID 19 It should also be noted that the 2022 General Fund Operating budget had $2,367,056 budgeted to be transferred from the General Operating Reserve as part of the property tax rate reduction and to cover losses on Parking revenue due to ongoing impacts of COVID 19, however it is being recommended only $1,750,000 be transferred out for 2022 due to better than anticipated Parking revenues. Transfers to the operating reserve includes funding of $500,000 from SJ Energy and $131,000 form the Strategic Real Estate Capital Reserve to fund additional expense for the revitalization of Industrial Parks, as well as $236,437 from the Police Fleet reserve to fund vehicle purchases from their operating budget. Transfers out of the operating reserve includes funding for the expenses related to revitalization of Industrial Parks ($131,000), fire service review ($100,000) and COVID funding for the Canada Games Aquatic Centre ($165,222) and all funding was previously approved by Common Council. The Growth and Development reserve includes transfer into the reserve of $378,200 related to 2022 Operating budgetfor Development Incentivesto be paid out later. There is also $300,000 being transferred in to support the Affordable Housing Action Strategy. The transfers out of this reserve includes funding for the SJ Local Immigration Program ($13,500), Memorial Cup Grant ($150,000), Encore Patio Program ($16,400) and the agreement with SJ Sea Dogs ($17,500). These transfers were also approved previously by Common Council. r� -4- General Capital Reserves which will have a balance of $18,555,989 at the end of 2022. There are no Provincial limits on Capital Reserve balances. The General Capital Reserve has funding for the following. ➢ Fleet Reserves ➢ Information Technology ➢ Capital Replacement ➢ Strategic Real Estate Reserve The 2022 Operating Budget included a transfer of $1,200,000 to the Capital Reserve. Fleet reserves are much higher at the end of 2022 due to the large number of delays in procuring various vehicles and equipment. As the recovery from COVID 19 continues, the lag in fleet purchases will return to normal levels. Fleet transfer out includes $236,437 for Police vehicle purchases which are done from their operating budget. The transfer from the Capital Reserve included funding for the revitalization of Industrial Parks from the Strategic Real Estate Fund ($131,000) and additional funding for the new Solid Waste Model capital projects ($400,000). These transfers were previously approved by Common Council. Utility Fund Utility Operating Reserve has a maximum limit of $2,396,100 and will have a balance of $2,302,636 for 2022. The operating reserves includes funds for ➢ Managing risk of unforeseen impacts to potable revenue or expenditures ➢ Industrial Rate Stabilization The Industrial Rate Study that was implemented in 2020 calls for an estimated six months of revenue to be put into a reserve to mitigate risk on rates for Industrial customers. The transfer of $455,178 into the reserve was part of the 2022 Industrial Raw Water Operating Budget. The Utility Capital Reserve will have a balance of $8,601,226 for 2022 and balance includes reserves for. ➢ Fleet Replacement ➢ Industrial Capital ➢ Potable Capital The Operating budget included the transfers into the fleet, industrial reserves. Staff are bringing a recommendation to the November 21s' Finance Committee to transfer an additional $750,000 from the Utility projected 2022 surplus into the Capital Reserve. E:3 -5- Conclusion The City has continued to follow its various financial policies and has been able to build its reserves that were essentially nonexistent a short few years ago. The Operating Budget Policy ensures that non -recurring revenues do not fund ongoing services. The City is able to move forward with the revitalization of Industrial Parks, assisting community events and support like Memorial Cup and Free Patio Program by having reserves for these one-time expenditures. The City has budged over $2,300,000 to be transferred into revenues as part of the 2022 operating budget to partially deal with the impacts of COVID, cover the deficit brought into the 2022 Operating budget and the recommendation in to only transfer $1,750,000 for 2022. Capital budget has $1,200,000 transferred in for 2022 and will continue to play a key role in mitigating some the major cost increases in capital projects and funding for a future recreation facility. SERVICEAND FINANCIAL OUTCOMES This report aligns with Common Council's previous resolutions, long term financial plan, reserve polices, and approved 2022 budget. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Input has been received from other services areas ATTACHMENTS Exhibit A — 2022 Reserve Schedule 00 M 00 00 N n 00 r1 I, 00 O N 0) �t O N LO M 0) 00 �t l0 r1 �t O W u M O M 110 M u O LO I, �t 0 0 00 N N M O 00 O N 00 rl 1,0 Ln M r1 m O N W N 00 I, M l0 N O f0 N 110 00 rl N R O N N M l0 M C1 Co r, 00 r, N Lf) m rl rl N N M O 00 '' rq C C .a .a C C W LU 0) O Ol O 00 110 LD O N N LO O I, r1 -�r N N N N O O LO I, M l0 LD 3 Q V O ri M l0 r-I 3 C W M W N N IN\' ^ 1,D -a E Lr 'a E t O t O ++ ++ U O V O O O � �� V O Lr O Ln r- 00 O Ln 00 Ln O 00 O O O O ++ �t O r1 I, M a+ LO 00 O LO cn O O O N LO N 00 � O N � l0 O n 00 L ,F rl rl N (O ,F rl (�j CALOO O O rl m EA EA cLa cLa � H H O m LO LO M I, O O n�t O 00 O O to O O O V r- O l0 to O v 00 I, N r1 O M O O LO O O O I, O n l0 N O M m�t I, O cn 0) l0 m rl m ti 0) O I, m rl O LO N C O O l0 O O O u 4 l0 n l0 Ln v N N l0 m l0 n N LO LO C N m I, n n O 00 O m to Lo -cr i 0 0 m N O 00 r- 1. rl -c rl N rl N DQ JR. 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'v V, +� U +' O N ++ bD aJ a) ON C bD S•+ C �ai+ 0 Y O v 4J U1 E a O c ° E aj cri E ns o u c ° 0 E a N v ° c c a°oLss. a ++ al -u ++ Ln U v aJ a1 C L 6J = i ° p w aJ '� aJ V3 ++ c' U � v m E aJ a.+ H -0 E Q -0 L O m U 0 U f6 E O L d Y U bD 0) a--+ L 4-j V) c O U -0 L U) Q L E E U �cnaD � E U (D � O w M Cf O � o 0 00 Lf) lD lD � o 0 H N N H 1� O O {/} m u) O O N Q � ) O d U � r- m m ri ri ri N N N o o o N N N N ra X N fa s o ? ~ N L aj QJ 0) Q a > o Q -0 +N+ !C C vl in CL) aju u 7 as u -1 C a , v O O O C ++ O O ih a•' L U Cu QJ rL N LJ co Fa O O �•d aJ ^ C i Q N m O E O 6J O L aj M yO ?> N U S ON f6 L L aj aj o o L1 O L (y u Ql u 7 IZ 7 Qj -0 0 L Q L V m a U N a) O O � a� •3�� C O � 0 Lr) N � O m � � O a� m O > L N a) a� U -0 a) E m °' Q U N I) 4- 0 N f6 FINANCE COMMITTEE REPORT Report Date November 16, 2022 Meeting Date November 21, 2022 Chairman Gary Sullivan and Members of Finance Committee SUBJECT: 2023 Proposed General Fund Operating Budget 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 the Finance Committee approve the proposed 2023 General Fund Operating Budget and forward to the next meeting of Common Council for receive and file and endorse the following RESOLVED: 1. That the sum of $177,287,500 be the total Operating Budget of the City of Saint John for 2023. 2. That the sum of $142,105,410 be the Warrant of the City of Saint John for 2023. 3. That the tax rate for the City of Saint John be set at $1.62. 4. That the City of Saint John set the property tax rate for Heavy Industrial Class at 1.7 times the residential rate. 5. That the City of Saint John set the property tax rate for Non -Residential Class at 1.7 times the residential rate. 6. That Wage Escalation Policy apply to the Management Professional Group. EXECUTIVE SUMMARY The proposed 2023 General Operating Budget was presented to the Finance Committee on November 3rd, 2022. The purpose of this report is to provide Finance Committee a summary of changes from the previous budget based on feedback from Finance Committee members and other members of Common Council. The following adjustments were made to the 2023 General Operating Budget. !i93 -2- Revenues Transfer from Operating Reserves - $800,000 Own Source Revenues increase - $50,000 Expenditures Community Services Reserve - $800,000 Increase in Unspecified Grants - $50,000 There were minor adjustments between the service areas within Growth and Development to ensure better alignment, however no impact to overall budget. PREVIOUS RESOLUTION Finance Committee Meeting — November 3, 2022 "It is recommended that the Finance Committee reflect upon the proposed 2023 General Fund Operating Budget, make all inquiries to staff and receive and file the report." STRATEGIC ALIGNMENT The proposed 2023 draft General Fund Operating Budget is aligned with Councils' priorities, the 10-year Strategic Plan, the City's financial policies and plans, and strategic operational plans. REPORT The proposed 2023 General Operating Budget was presented to the Finance Committee on November Yd, 2022. The budget has been produced based on Council's strategic priorities, 10-year Strategic Plan as well as on the principles, policies and targets contained in the City's Long Term Financial Plan. The proposed 2023 General Operating Budget totals $177,287,500, up 7.63%year over year. The budget includes a property tax rate reduction of 9.0 cents, from $1.71 to $1.62 per $100 of assessed value. If approved by Council, the 2023 property tax rate would be reduced by a total 16.5 cents or 9.24% reduction over the last two years. The budget also incorporates moving the tax differential for Commercial and Heavy Industry from 1.5 to 1.7 which aligns the City's strategy on tax reform. REVENUE Property tax assessment has increased based on a growth rate of 8.76% due a strong real estate market. The growth rate can be split between market adjustments at 7.41% and new construction of 1.35%. The proposed reduction of the tax rate to 1.62 and increasing the property tax differential on Commercial and Heavy Industry from 1.5 to 1.7 results in an increase of annual property tax revenue of $10,626,544 or 8.08% over previous year. -3- The annual equalization and unconditional grant saw a reduction of $1,325,687 or This reduction will be partially offset by a onetime Regional Service Grant of $546,630 as the new Regional Services Commission model enters its first year of operation in 2023. Revenue also includes $1,012,000 from Saint John Energy in relation to the benefits derived from the Burchill Wind Farm project, along with $1,753,145 surplus from 2021. Also included is $800,000 from the operating reserve to fund the Community Services Reserve. Own source revenues are budgeted at $15,684,560 which is an increase of $1,455,743 or 10.23% over last yar. This includes a significant increase in accommodation levies over previous year at $1,193,000 as the hotel industry returns to pre -pandemic levels and interest revenue budgeted to be more due to the increase in interest rates. EXPENDITURES Overall expenditures are up year over year by $12,565,642 or 7.68%. Wages and benefits are within wage escalation with an increase of $4,690,104 or 5.3% over previous year. Goods and Services are increasing by $3,353,778 or 8.18% and the increase is due to several factors such as inflationary increases in fuel, asphalt, repairs and maintenance. There is an increase in assessment charge due to an overall increase in the tax assessment and there is funding for professional and contracting services for various initiatives related to strategic plans. The City's grants to Agencies, Boards and Commissions will see an increase of $1,511,938 or 12.18% over previous year. This includes an increase in the Transit subsidy as this service continues to reinvent itself, along with additional costing for the new Regional Service Commission. The increased cost to Envision SJ relates to the increase in accommodation levies expected in 2023 which essentially flows through to Envision, and Unspecified Grants was increased by $50,000 for a total of $234,000 for 2023. Fiscal and other charges have an increase of $3,009,822 or 13.36%. Capital from operating increased by $1,350,000 and aligns with the Long -Term Financial Plan targets. There is an additional increase to the Reserves of $2,710,000 of which a large portion will go to the establishment of funding for future recreation facilities. Council Priorities/Strategic Plan/Service Delivery The 2023 budget addresses multiple elements of the 10-year strategic plan, Council Priorities, and addresses service delivery. The following list are highlights from the various service areas which have one time funding and recurring expenditures. :111 -4- ➢ Reinstatement of cutting grass — additional resources to mow various medians and other areas throughout City ➢ Additional resources to maintain the new public space at Fundy Quay ➢ Professional development funds for Mayor and Council ➢ Budget for Professional Services o Legal work for elements of Strategic Plan 0 10 Year HR Strategy and Employee Performance System o North End Neighborhood Plan o City Market Strategic Plan o Recreation Subsidization Review o Parking Study o Development of Community Energy Action Plan (net zero pathway to 2050) ➢ Additional staffing for Community Services included (2FTE) to support recreation, community development and social inclusion ➢ Additional temporary staffing to support enhanced recreational programming (Playground supervisors, special events and summer programing staffing) ➢ Funding for 5 new Recreation programs (including cost of 2 all -terrain wheelchairs and reinstatement of Passport to Parks) ➢ Significant contribution towards reserves to fund future Recreation facility ➢ Funding to support Civic Commemoration and Abilities ➢ Affordable Housing — Contact staffing and resources to support implementation of the Affordable Housing Action Plan ➢ Funding for Community Services Reserve ➢ Continued investment in IT Security and infrastructure, Public Safety Records Management Systems ➢ Reinstatement of Passport to Parks ➢Additional temporary staffing to support City Market Strategic Plan and Night Market ➢Additional full time resource supporting Traffic Management and Engineering ➢ Employee recognition program ➢ New Internal Audit/Risk Management Position ➢ Additional funds for Transit Services transformation ➢ Funding for Urban Stormwater outfall inspections The investments being made maintain existing service levels but also support the priorities of council, follow various plans, and address social issues and meeting the targets and principles of the long-term financial plan. Aligning with Long Term Financial Plan The budget follows 4 key financial values set out in the long-term financial plan: -5- Don't spend more money than you make — 2023 budget is a structurally balanced budget Borrow Wisely —the budget includes principal and interest charges of $15.7M The city continues to reduce debt and increase pay as you go and is on track with its Debt Management Plan. Save your money for a rainy day —The budget includes approximately $3.9M in capital reserves to address several Council priorities, avoiding new debt and continuing a culture of "save first" versus "spend first". Take control of your expenses before they take control of you —the 2023 operating budget follows the City's wage escalation policy. The City continues to perform as it balances the priorities of Council with the goals and targets of the long-term financial plan. Below are just some of some of targets being met or exceeded. Debt per Lower is better $1,427 $1,233 $1,175 Capita Debt Service Lower is better 10.5°% 8.9% 9.0% Ratio Total Debt asa%°of Operating Lower is better 60% 49% 50% Budget Tax Rate Lower is better $1.785 $1.62 $1.57 Tota I People Cost ° ° Lower is better 57% 52/° N/A (% of total revenue) Managing risk in the 2023 Operating Budget The City has experienced high growth rates in the past two years. It is important to follow financial best practices in good times and in bad. When looking back at the years 2009-2012 the City received tax base growth from 5.23% - 9.08%; yet -6- without having a long-term financial plan (goals, targets, performance measures) the City fell into a structural deficit years later. The proposed 2023 budget follows a balanced risk -based approach which reduces the tax rate to maintain the City's competitive advantage while being mindful of inflationary pressures in the community. The budget shows responsibility by not increasing the recurring cost of government based on multiyear spikes in assessment largely associated with a market adjustment and premised on new construction. The challenges with tax burden faced by citizens, along with increases in other costs outside inflationary pressures was not lost when preparingthis budget which is a large reason for the decrease in property tax rate. Saint John Tax Base Increase 10.00% 9.08% 8.00% \ STRUCTURAL DEFICIT 6.00% \6.42% 3% 4.00 % \4.01% .26%° 2.00% 1.53% r.aoi -1 0.00% 8.76% 1.05% 6.24% 2009 2010 2011 2012 2013 2014 2015.2016 2017 2018 2019 2020 2021 2022 2023 -2.00% -0.48% —Tax Base Increase CONCLUSION In conclusion, the proposed 2023 General Fund Operating Budget continues to advance and surpass the City's long term strategic financial objectives. This budget advances the City's strategic financial objectives to increase flexibility, reduce vulnerability, and is sustainable. The budget also balances the financial objectives of the long-term plan while balancing the priorities of Council along with the recently adopted 10-year strategic plan. !E:3 -7- SERVICEAND FINANCIAL OUTCOMES The proposed 2023 General Operating Budget aligns with Councils 5 priority areas of Move, Belong, Grow, Green and Perform. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Input has been received from all Service Areas, Member of Finance Committee and Common Council. ATTACHMENTS Appendix 1 — 2023 Proposed General Fund Operating Budget The City of Saint John 2023 General Fund Operating Budget—�" 2023 2022 Budget Budget Revenues Property Taxes 142,105,410 131,478,866 PILT Adjustment 64,323 - Equalization & Unconditional Grant 15,321,432 16,647,119 Regional Services Grant 546,630 - Surplus 2nd Year Previous Year 1,753,145 - Transfer from Operating Reserves 800,000 2,367,056 Growth & Community Services 4,327,812 2,749,714 Public Works & Transportation Services 5,599,798 5,656,780 Public Safety Services 1,976,432 2,105,169 Utilities & Infrastructure Services 317,000 332,039 Strategic Services 3,178,518 3,100,115 Corporate Services 285,000 285,000 Saint John Energy Benefits 1,012,000 - Total Revenues 177,287,500 164,721,858 Expenditures Growth & Community Services 18,580,739 16,291,320 Public Works & Transportation Services 41,715,344 39,445,202 Public Safety Services 59,633,669 56,204,643 Utilities & Infrastructure Services 6,994,893 6,623,401 Strategic Services 7,917,074 7,286,166 Corporate Services 7,443,379 7,092,813 Other Charges 35,002,402 31,778,313 Total Expenditures 177,287,500 164,721,858 Surplus (Deficit) - - 50 City of Saint John by Service 2023 General Fund Operating Budget Growth & Community Services Salaries Goods & Services TOTAL Public Works & Transportation Services Salaries Goods & Services TOTAL Public Safety Services Salaries Goods & Services TOTAL Utilities & Infrastructure Services Salaries Goods & Services TOTAL Strategic Services Salaries Goods & Services TOTAL Corporate Services Salaries Goods & Services TOTAL Other Charges Goods & Services 2023 2022 Budget Budget 5,332,525 5,099,241 13,248,214 11,192,079 18,580,739 16,291,320 16, 645, 616 25,069,728 15, 514, 645 23,930,558 41,715,344 39,445,203 48,826,474 46,230,825 10,807,194 9,973,818 59,633,668 56,204,643 3,575,653 3,419,240 3,392,655 3,230,746 6,994,893 6,623,401 4,003,562 3,831,341 3,913,512 3,454,825 7,917,074 5,266,536 2,176,843 7,443,379 7,286,166 5,105,822 1,986,991 7,092,813 35,002,402 31,778,313 35,002,402 31,778,313 TOTAL EXPENDITURES 177,287,500 164,721,859 51 The City of Saint John 2023 General Fund Operating Budget 2023 2022 Budget Budget Revenues Property Taxes 142,105,410 131,478,866 PILT Adjustment 64,323 - Equalization & Unconditional Grant 15,321,432 16,647,119 Regional Services Grant 546,630 - Surplus 2nd Year Previous Year 1,753,145 - Transfer from Operating Reserves 800,000 2,367,056 Growth & Community Services 4,327,812 2,749,714 Public Works & Transportation Services 5,599,798 5,656,780 Public Safety Services 1,976,432 2,105,169 Utilities & Infrastructure Services 317,000 332,039 Strategic Services 3,178,518 3,100,115 Corporate Services 285,000 285,000 Saint John Energy Benefits 1,012,000 - Total Revenues 177,287,500 164,721,858 Expenditures Growth & Community Services Growth & Community Planning Services 1,662,711 1,695,676 Development Services 220,600 102,884 Development Engineering 350,328 346,667 Community Development 737,570 388,623 Animal Control 109,250 91,244 Dangerous and Vacant Building Program 374,428 547,385 Minimum Property Standards 375,506 310,229 Heritage Conservation Service 203,654 195,842 Cultural Affairs 129,827 126,289 Other By -Laws 356,103 429,822 Permitting & Inspection Services 1,181,614 1,027,434 Regional Economic Development Agency 3,093,000 2,175,000 Market Square 2,250,000 2,250,000 Saint John Trade & Convention Centre 390,186 262,615 Imperial Theatre 295,714 330,444 Saint John Aquatic Centre 521,281 451,198 Saint John Arts Centre 178,408 191,673 TD Station 478,246 590,777 Library 487,597 473,001 City Market 1,144,015 1,075,756 52 The City of Saint John 2023 General Fund Operating Budget 2023 Budget 2022 Budget Growth & Community Services (Continued) Arts & Culture Board 70,000 70,000 Public Art Maintenance & Repair 16,000 16,000 Remembrance Day 1,500 1,500 New Year/Canada Day Celebrations 40,000 15,000 PRO Kids 109,693 235,526 Succeed & Stay 92,785 171,758 Local Immigration Partnership 86,424 124,153 Carleton Community Center 190,700 182,700 Loch Lomond Community Center 45,000 45,000 North End Community Center 174,876 166,876 Recreation Programming 666,282 564,327 Neighbourhood Development 170,000 152,000 YMCA - Contracted Services 157,560 149,560 Boys and Girls Club - Contracted Services 145,887 137,887 Unspecified Grants 234,000 184,000 Affordable Housing Strategy 105,719 300,000 Lifeguards 195,500 181,000 Play SJ 45,000 15,000 Lord Beaverbrook Rink 167,392 166,474 Building Incentive Reserve 350,000 350,000 Regional Services Commission 176,383 - Community Services Reserve 800,000 - Total Growth & Community Development Services 18,580,739 16,291,320 Public Safety Services Fire Rescue and Suppression Service 23,591,356 22,749,472 Fire Training 1,319 - Technical Rescue Response 46,925 46,065 Hazardous Materials 69,984 67,188 Fire Prevention 908,059 850,077 Fire Investigation 66,123 58,578 Emergency Management Services 360,216 341,536 Water Supply and Hydrants 2,500,000 2,500,001 Public Safety Communications Centre 2,894,857 2,789,423 Street Lighting 1,060,000 958,800 Police Administration 1,987,488 1,835,003 Criminal Investigations 4,623,244 4,398,533 Police Commission 116,350 112,050 53 The City of Saint John 2023 General Fund Operating Budget 'fir 2023 2022 Budget Budget Public Safety Services (continued) Automotive Equipment 1,106,149 1,023,518 Support Services 1,812,844 2,224,375 Detention 179,975 176,575 Police Operations 17,342,680 15,136,000 Stations and Buildings 966,100 937,450 Total Public Safety Services 59,633,669 56,204,643 Public Works & Transportation Services Snow Control Streets 5,601,737 5,177,279 Street Cleaning 1,605,543 1,520,026 Utility Cuts 919,782 710,263 Street Services - Surface Maintenance 7,448,639 7,722,859 Snow Control Sidewalk 1,034,591 921,437 Sidewalk Maintenance 712,014 459,829 Pedestrian & Traffic Management Service 2,343,221 1,982,463 Solid Waste Management 3,830,567 3,674,381 Regional Services Commission - 28,657 Landscape - Parks & Open Spaces 2,095,731 1,883,049 Rockwood Park 405,699 376,336 Urban Forestry 336,497 282,576 Saint John Horticultural Association 50,000 40,000 Arena Operation & Maintenance 1,375,297 1,319,299 Sportsfield Operation & Maintenance 1,228,942 1,159,089 Other Facilities Operation & Maintenance 548,513 396,901 Transit Debt 1,746,105 1,824,485 Transit Subsidy 5,630,640 5,273,690 Fleet Stockroom 354,448 282,982 Stormwater Rural 1,844,465 1,958,602 Parking Administration 942,723 760,182 Peel Plaza Parking Garage 389,616 297,216 Market Square Parking Garage 115,881 132,914 Off Street Parking 1,154,693 1,260,687 Total Public Works & Transportation Services 41,715,344 39,445,202 54 The City of Saint John 2023 General Fund Operating Budget Utilities & Infrastructure Services Engineering 1,252,328 1,191,095 Carpenter Shop 371,482 325,622 Facilities Management 1,579,996 1,545,173 City Hall Building 1,014,205 1,014,587 GIS 413,258 426,585 Stockroom 246,122 248,134 Stormwater Urban 2,117,502 1,872,205 Total Utilities & Infrastructure Services 6,994,893 6,623,401 Strategic Services Finance 1,250,757 1,172,280 Assessment 1,701,756 1,468,310 Supply Chain Management 449,075 428,124 Information Technology 3,511,071 3,332,935 Corporate Planning 316,055 312,720 Insurance 138,360 121,797 Liability Insurance 550,000 450,000 Total Strategic Services 7,917,074 7,286,166 Corporate Services City Manager's Office 779,271 1,019,922 Mayor's Office 225,837 219,350 Common Council 602,503 524,902 Common Clerk 642,779 607,207 Human Resources 1,942,089 1,853,166 Legal Department 1,136,916 1,030,331 Real Estate 177,086 176,940 Saint John Industrial Parks 170,763 71,371 Barge Terminal 25,000 15,000 Customer Service 999,115 896,456 Corporate Communications 516,634 524,001 External Relations 225,386 154,167 Total Corporate Services 7,443,379 7,092,813 Other Charges Fiscal Charges 15,685,605 15,741,124 Deficit 2nd Previous Year - 991,456 Landfill Closure 300,000 300,000 Special Pension Contributions 9,460,000 9,245,733 Transfer to Capital Reserves 3,771,797 1,200,000 Transfer to Operating Reserves 135,000 - Capital from Operating 5,650,000 4,300,000 Total Other Charges 35,002,402 31,778,313 55 Total Expenditures 177,287,500 164,721,858 Surplus (Deficit) W. The City of Saint John 2023 Operating Fund Budget by Object 2023 2022 Proposed Budget Approved Budget Revenues Property Taxes 142,105,410 131,478,866 PILT Adjustment 64,323 - Equalization & Unconditional Grant 15,321,432 16,647,119 Regional Services Grant 546,630 - Saint John Energy Benefits 1,012,000 - Surplus 2nd Previous Year 1,753,145 - Permits & Licenses 1,124,754 1,090,804 Rentals & Fees 1,582,979 1,656,139 Inter -fund Charges 1,900,000 1,800,000 Market Square Parking 1,350,000 1,154,000 Meter Violations & Summonses 290,000 225,000 Parking Meters 783,000 938,000 Traffic By -Law 362,300 281,000 Fines 25,000 25,000 Secondments - 200,000 Extra Duties 100,000 100,000 Training 70,000 64,817 Contributions from Others 889,244 856,910 Partnerships 195,000 191,933 Emergency Dispatch 1,240,432 1,213,800 Utility Cuts 860,713 816,000 Interest Income 750,000 500,000 Internal Services 252,000 282,000 Insurance Proceeds 20,000 - Advertising - 15,450 Accommodation Levy 1,193,000 500,000 Other Miscellaneous Revenues 1,082,143 882,569 Saint John Industrial Parks 260,000 260,000 Barge Terminal 25,000 25,000 Peel Plaza Parking Garage 301,500 286,000 Off Street Parking 1,027,495 864,395 Transfer from Operating Reserve 800,000 2,367,056 Total Revenues 177,287,500 164,721,858 Expenditures Salaries & Benefits Salaries 63,701,132 60,539,685 Overtime/Other Personnel Costs 2,844,773 2,466,180 Fringe Benefits 17,104,461 16,168,664 Pension 9,460,000 9,245,733 Total Wages and Benefits 93,110,366 88,420,262 57 The City of Saint John 2023 Operating Fund Budget by Object Goods & Services General Services Insurance Professional Services Other Purchased Services Repairs & Maintenance Other Purchased Goods Roads Tipping Fees Property Taxes Assessment Charge Asset Purchases Contracted Services Postage Inter -Fund Charges Telephone Radio Building Incentive/Community Imrovement Reserve Fuel Advertising Travel, Conferences & Training Commissionaires Engineering Cleaners & Janitors Solid Waste Collection Licenses & Software Rentals - Vehicles & Equipment Asphalt Parts Apparel Fuel Oil & Gas Oil Salt & Sand Electricity Office Supplies Operating & Safety Supplies Water Meals 2023 2022 Draft Budget Approved Budget 522,594 592,372 1,225,768 1,049,906 2,151,320 1,963,765 2,393,527 2,266,152 1,935,225 1,616,539 1,295,930 1,234,636 4,199,850 4,269,115 1,113,050 1,305,000 1,391,324 1,270,477 1,701,756 1,468,310 1,017,048 799,466 1,657,951 1,286,065 97,640 99,365 3,553,508 3,523,001 679,989 703,437 401,080 385,020 1,150,000 350,000 3,332,974 2,939,499 174,575 148,075 856,543 773,174 489,018 385,000 321,000 161,000 243,820 240,620 127,700 117,500 497,210 455,147 5,444,620 5,432,098 1,257,622 889,139 1,412,850 1,377,893 214,692 204,488 306,685 305,818 1,023,073 969,673 685,863 728,320 151,175 168,920 506,942 494,782 167,950 165,470 166,305 154,023 M The City of Saint John 2023 Operating Fund Budget by Object 2023 2022 Draft Budget Approved Budget Lumber, Paint, Chemicals & Cement 451,644 389,534 Tools & Hardware 102,362 104,182 Memberships 175,829 158,294 Affordable Housing Strategy - 300,000 Receptions 115,268 114,227 44,713,280 41,359,502 Grants - Agencies, Boards & Commissions Grants 756,500 641,500 Transit Commission 7,376,745 7,098,175 Lord Beaverbrook Rink 167,392 166,474 Saint John Free Public Library 487,597 473,001 Regional Services Commission 176,383 28,657 Regional Facilities Commission 1,863,835 1,826,707 Regional Economic Development Agency 3,093,000 2,175,000 13,921,452 12,409,514 Fiscal Charges Interest 2,514,628 2,689,728 Principal Repayment 13,170,977 13,051,396 15, 685, 605 15, 741,124 Other Charges Howes Lake Landfill 300,000 300,000 Capital from Operating 5,650,000 4,300,000 Transfer to Operating Reserves 135,000 - Transfer to Capital Reserves 3,771,797 1,200,000 Deficit 2nd Previous Year - 991,456 9,856,797 6,791,456 Total Expenditures 177,287,500 164,721,858 General Fund Surplus (Deficit) 59 • W 3 O O > O 00 0 0 H +•+ a) O Ln H N O N N Ln W Q) C()3r) N o 0 O 0 O I� }' Ln V 0 OLn •V� O E Q *� O o +, (10 O N m O M a)two p 0 z �O O Q E aA ._ Q •— +•+ p ca a +� -0 cn _0• ~ ~ i > O oc O v O }, U O N N -0 H N z = z Q 0 • � I M � oto -0 IA N m lD rn �D r- 00 O N m rI lD m m 00 N O ;zi- O lD 00 r1 O 00 N lD rl 00 m 1 00m 00 00 I- r- 00 r-I U-) m lD c�i 00 r- lD N Ql I;zi- O N 00 Ql � r-I I O m N N N I;zi- N lD N O I- (14 1 lD N ^ O G kL kL I� r- 1. m rl rl r-I m U) r-I � to O m N O Ln 0 0 0 o rn rn m N p r-I N m mI;zi- O lD O m lD Ql I� � CD It m� �D r-I CDLn CD I- m lD oo O m 00 0 rn N CDlD N U) CD 00 r1 I� 00 r-I (m 001 � O r- r-I m L() I- 00 lD O 00 u-) r- O rn rn ;zJ- O oo rl Lr rl Lr rl N 00 rl G lD r- r- U N It r-I r1 ^ r1 L() m r n c-I � v U_ a--+ > c cn 4J Ln N ,(L6 V L N C u aj aj GJ O C� a-- L O N } L L Lf) O v Ln O v + v aj 4- v 4- 0 m U U U U D } 4J GJ i ~�( L L 4J 4J U C6 4J O C6 - 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I FINANCE COMMITTEE REPORT Report Date October 31, 2022 Meeting Date November 21, 2022 Service Area Finance and Administrative Services Chairman Sullivan and Members of Finance Committee SUBJECT. Internal Audit- Health and Safety OPEN OR CLOSED SESSION This matter is to be discussed in Finance Committee Open Session. AUTHORIZATION Primary Author Commissioner/Dept. Head City Manager Jodie Forgie Kevin Fudge/Brent John Collin McGovern/Stephanie Hossack RECOMMENDATION It is recommended that the Finance Committee receive and file the internal audit summary of results for the Health and Safety Internal Audit. EXECUTIVE SUMMARY The Health and Safety Internal Audit was approved as part of the Internal Audit Plan for 2022. The scope of work for the Internal Audit was performed by leveraging a third party with expertise in Health and Safety. The objective of the audit was to focus on the design and structure of the City's Corporate Health and Safety Program relative to applicable leading practices, including how processes are communicated and implemented within the City's business units, with a focus on Utilities and Infrastructure Services, specifically Saint John Water. The scope of the audit included Health and Safety governance activities, tools (data and technology), systems, applicable policies and procedures, communications (internal and external), and training programs. The Internal Audit was completed on time and on budget and provided a detailed report to senior management along with recommendations. The City's staff work together to manage the Corporate Health and Safety (H&S) programs across all operational areas and everyone involved in the audit provided their time and E:�l -2- effort to get the most out of the review. Internal Audit has assisted staff in determining the plan of action and timelines and will follow up on action items as they are due. As part of the service provided by Internal Audit the status of management action plans are reported to Finance Committee annually. PREVIOUS RESOLUTION Recommendation of the Internal Audit Plan 2022. STRATEGIC ALIGNMENT The recommendations are in alignment with following a strong governance process, providing accountability, Financial Stewards and operational improvements. REPORT The Health and Safety Internal Audit was kicked off in early June 2022 and the draft report was issued in mid August. Management has worked through their action plans in relation to the recommendations provided by the auditors and determining what resources will be required to appropriately address them. Internal Audit has validated the responses received meet the requirements of the recommendations, that the timelines are reasonable and the requests for assistance are appropriate. When action items become due Internal Audit will follow up and review the work performed to determine that action items are completed and report back to the Finance Committee on the status of action items as part of the annual reporting. The audit focused on the following areas: Governance - A governance structure that enables health and safety decision -making rights is clearly identified within the organization (e.g. committee and council operation) - Defined ownership of health and safety processes and requirements exists and has been communicated through the City - Health and safety policies and procedures exist, are reviewed regularly and are accessible to all employees and key stakeholders People, Training and Communication - Health and safety roles and structure have been defined, documented and communicated E:1:3 -3- Training and competency assessments enable health and safety performance and align with overall health & safety expectations of the City and Saint John Water Health and safety communications are rolled out and implemented effectively within the field Tools and data - Health and safety data and information is effectively used for reporting, performance improvement, and risk -informed decision -making - Technology enables the effective delivery of services within health and safety and to the organization/key stakeholders Processes - Documented methods for performing health and safety work in a structured and repeatable manner exist and are effective - Health and safety processes are reviewed to ensure compliance with applicable acts and regulations Currently, the City's H&S program is developed and administered to all City operations groups by the Corporate Health and Safety Officer. Responsibility for execution of all H&S related tasks and procedures rests with operations management and employees. The table below summarizes the associated findings, across documentation and interviews, by assessment category (inclusive of number of recommendations and prioritization), for the entire audit. Governance Framework and organizational structure to govern the H&S Management System H&S Management System strategy and objectives The City's overall H&S framework and operating model could benefit from an analysis for applicability, and potential redesign, to enable implementation of an effective governance structure within the context of the H&S program. An update to the current framework to leading industry standard H&S elements, as well as documented roles and responsibilities with respect to mandates for H&S services for various positions within the organization should be performed. The City's H&S program should establish H&S objectives to maintain and continually improve the H&S program and to allow for the measurement of the H&S 4 Recommendations Medium: 2 Low:2 1 Recommendation Medium: 1 E-lue -4- performance throughout the organization. The City has formatting and 4 Recommendation document control variations for safety documents that are Low: 4 issued, and exist throughout Management of the organization. Processes critical H&S and procedures to manage documentation documents (inclusive of overall structuring, content and review) such as document control should be updated. The City executes some 5 elements of industry- Recommendations standard hazard identification and risk Medium: 5 assessment processes; however, there are improvements that should be made to the process to Defined and ensure it is complete and is documented regularly assessed for quality processes for risk and effective identification assessment and and mitigation of risks. An incident incident management management process is executed by the City and operational groups, however, the process is defined informally as incident classification is subjective and workers may not be aware of when to escalate incidents for notification and Processes investigation. The City should implement ai 1 Recommendation management of change process, with governed roles Low: 1 Development of and responsibilities, to Management of control risks, development, Change (MOC) review, modification, process approval and implementation of requirements and changes to processes within the organization. The City should start to 3 conduct regular assurance Recommendations Methods of activities on H&S through a assurance for structured assurance Low: 3 meeting safety program that aligns with the requirements and H&S management system. continuous Measurement of safety improvement performance across the organization should include formalized continuous improvement activities. The City's current data 2 management system and Recommendations approach are inefficient and make it challenging to have Medium: 1 Tools and Data Data and tools effective decision making Low: 1 findings and monitoring. This is also evident in the absence of comprehensive data design, data management as well as implementation of a fit-for- 0191 -5- People & culture development, and communication of People, training, critical H&S and messaging communication Job specific training and competency processes and implementation purpose digital H&S solution to capture and support daily H&S activities. The City would benefit from a 2 renewed engagement of Recommendations workers on H&S matters that is more structured in a way Medium: 1 that ensures worker's needs Low: 1 and challenges are heard and addressed. This is in addition to implementing a consistent process in the way H&S communication is delivered throughout the organization to ensure adequate awareness of H&S information, at each level throughout the City. The City should revive the 2 comprehensive training Recommendations program that is supported by a functional Learning Medium: 2 Management Svstem (LMS). There were no high risk recommendations identified. There is a total of 12 medium recommendations and 12 low recommendations. Recommendations are ranked based on the risk matrix used by Internal Audit. Risk Matrix is as follows: Hi&h: The recommendation should be given immediate attention due to the existence of either a potentially significant non-compliance issues with policies, procedures or regulations and/or internal control weakness or operational improvement opportunity to mitigate an actual risk for the organization. Medium: The recommendation should be addressed in the short to intermediate term to comply with policies, procedures or regulations and/or improve internal controls or efficiency of the process to mitigate a potential risk for the organization. Low: The recommendation is not critical but should be addressed in the intermediate term to either prevent non-compliance issues and/or improve internal controls or efficiency of the process to mitigate any potential risks for the organization. In order for the organization to be successful in completing these recommendations support will be required. The Human Resources Department, who oversees the Corporate Health and Safety Program will work with the Health and Safety Manager and all the departments to determine what resources are available internally. In addition to a collaborative approach internally there are areas that consultants will need to be used for assistance for some of the recommendations. A budget should be included for the services needed in order to adequately address the observations and implement the recommendations. All recommendations are expected to be addressed within the 2023 and 2024 year. 021 -6- SERVICEAND FINANCIAL OUTCOMES The implementation of the recommendations will assist the City in providing leading practice standards for Health and Safety for all service areas. INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS Human Resources Department and Utilities and Infrastructure (Saint John Water). 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15 - Equalization & Unconditional Grant 17,837,497 14,864,580 13,674,202 (1,190,378) 16,647,119 (1,190,378) Transfer from Operating Reserves 2,367,056 - - - 1,750,000 (617,056) Growth & Community Services 3,597,649 2,981,822 3,582,245 600,423 4,485,520 887,871 Public Works & Transportation Services 4,807,845 3,985,280 4,790,589 805,309 6,851,158 2,043,313 Public Safety Services 2,105,169 1,971,352 1,913,825 (57,527) 2,067,091 (38,078) Utilities & Infrastructure Services 333,039 266,063 214,870 (51,193) 254,000 (79,039) Strategic Services 3,965,362 3,484,964 2,897,978 (586,986) 3,328,513 (636,849) Corporate Services 285,000 237,490 39,652 (197,838) 109,000 (176,000) Total Revenues 164,721,858 135,644,255 137,025,910 1,381,655 166,975,487 2,253,629 Expenditures Growth & Community Services 16,291,320 14,001,610 13,817,159 184,451 16,953,526 (662,206) Public Works & Transportation Services 39,445,202 32,064,003 32,245,083 (181,080) 41,476,570 (2,031,368) Public Safety Services 56,204,643 44,953,283 44,474,923 478,360 55,968,932 235,711 Utilities & Infrastructure Services 6,623,401 5,564,644 5,635,189 (70,545) 7,034,100 (410,699) Strategic Services 7,286,166 6,364,816 5,681,865 682,951 7,006,915 279,251 Corporate Services 7,092,813 5,897,747 5,242,892 654,855 6,461,582 631,231 Other Charges 31,778,313 22,478,945 22,290,535 188,410 32,069,080 (290,767) Total Expenditures 164,721,858 131,325,048 129,387,646 1,937,402 166,970,705 (2,248,847) Surplus (Deficit) 4,319,207 7,638,264 3,319,057 4,782 4,782 1313 City of Saint John Service Areas 2022 Salaries and Goods & Services October 2022 Growth & Community Services Salaries Goods & Services TOTAL Public Works & Transportation Services Salaries Goods & Services TOTAL Public Safety Services Salaries Goods & Services TOTAL Utilities & Infrastructure Services Salaries Goods & Services TOTAL Strategic Services Salaries Goods & Services TOTAL Corporate Services Salaries Goods & Services TOTAL Other Charges Goods & Services 2022 YTD YTD YTD YE Budget Budget Actual Variance Forecast YE Variance 5,099,241 4,246,960 4,015,634 231,326 4,870,049 229,192 11,192,079 9,754,650 9,801,525 (46,875) 12,083,477 (891,398) 16,291,320 14,001,610 13,817,159 184,451 16,953,526 (662,206) 15,514,644 12,788,536 12,620,812 167,724 15,529,903 (15,259) 23,930,558 19,275,467 19,624,271 (348,804) 25,946,667 (2,016,109) 39,445,202 32,064,003 32,245,083 (181,080) 41,476,570 (2,031,368) 46,230,825 36,551,276 35,631,072 920,204 45,600,348 630,477 9,973,818 8,402,007 8,843,851 (441,844) 10,368,584 (394,766) 56,204,643 44,953,283 44,474,923 478,360 55,968,932 235,711 3,392,655 2,805,793 2,900,733 (94,940) 3,371,072 21,583 3,230,746 2,758,851 2,734,456 24,395 3,663,028 (432,282) 6,623,401 5,564,644 5,635,189 (70,545) 7,034,100 (410,699) 3,831,341 3,166,013 2,887,567 278,446 3,512,182 319,159 3,454,825 3,198,803 2,794,298 404,505 3,494,733 (39,908) 7,286,166 6,364,816 5,681,865 682,951 7,006,915 279,251 5,105,822 4,222,069 4,034,418 187,651 4,889,806 216,016 1,986,991 1,675,678 1,208,474 467,204 1,571,776 415,215 7,092,813 5,897,747 5,242,892 654,855 6,461,582 631,231 31,778,313 22,478,945 22,290,535 188,410 32,069,080 (290,767) 31,778,313 22,478,945 22,290,535 188,410 32,069,080 (290,767) TOTAL EXPENDITURES 164,721,858 131,325,048 129,387,646 1,937,402 166,970,705 (2,248,847) 1 3)4 The City of Saint John 2022 General Fund Operating Budget October2022 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Revenues Property Taxes 129,423,226 107,852,689 109,912,534 2,059,845 131,483,071 2,059,845 PILT Adjustment 15 15 15 - 15 - Equalization & Unconditional Grant 17,837,497 14,864,580 13,674,202 (1,190,378) 16,647,119 (1,190,378) Transfer from Operating Reserves 2,367,056 - - - 1,750,000 (617,056) Growth & Community Services 3,597,649 2,981,822 3,582,245 600,423 4,485,520 887,871 Public Works & Transportation Services 4,807,845 3,985,280 4,790,589 805,309 6,851,158 2,043,313 Public Safety Services 2,105,169 1,971,352 1,913,825 (57,527) 2,067,091 (38,078) Utilities & Infrastructure Services 333,039 266,063 214,870 (51,193) 254,000 (79,039) Strategic Services 3,965,362 3,484,964 2,897,978 (586,986) 3,328,513 (636,849) Corporate Services 285,000 237,490 39,652 (197,838) 109,000 (176,000) Total Revenues 164,721,858 135,644,255 137,025,910 1,381,655 166,975,487 2,253,629 Expenditures Growth & Community Services Growth & Community Planning Services 1,695,676 1,366,440 1,198,982 167,458 1,679,572 16,104 Development Services 102,884 90,097 58,259 31,838 82,284 20,600 Development Engineering 346,667 286,087 234,124 51,963 292,868 53,799 Community Development 388,623 321,998 303,220 18,778 347,229 41,394 Animal Control 91,244 76,040 78,858 (2,818) 92,244 (1,000) Dangerous and Vacant Building Program 547,385 453,698 193,444 260,254 414,851 132,534 Minimum Property Standards 310,229 256,079 179,388 76,691 335,508 (25,279) Heritage Conservation Service 195,842 123,936 98,906 25,030 187,129 8,713 Cultural Affairs 126,289 106,473 105,083 1,390 118,086 8,203 Other By -Laws 429,822 355,564 323,185 32,379 398,382 31,440 Permitting & Inspection Services 1,027,434 849,711 1,020,155 (170,444) 1,075,470 (48,036) Regional Economic Development Agency 2,175,000 1,812,500 2,064,964 (252,464) 2,840,013 (665,013) Market Square 2,250,000 1,875,000 2,059,181 (184,181) 2,375,000 (125,000) Saint John Trade & Convention Centre 262,615 218,850 437,628 (218,778) 306,892 (44,277) Imperial Theatre 330,444 330,444 330,444 330,444 Saint John Aquatic Centre 451,198 451,198 540,808 (89,610) 571,815 (120,617) Saint John Arts Centre 191,673 191,673 191,674 (1) 191,673 - TD Station 590,777 590,777 590,777 - 557,986 32,791 Library 473,001 394,371 394,361 10 473,001 - City Market 1,075,756 904,902 844,423 60,479 1,035,936 39,820 Arts & Culture Board 70,000 58,330 34,250 24,080 70,000 - Public Art Maintenance & Repair 16,000 8,000 13,404 (5,404) 34,000 (18,000) Remembrance Day 1,500 - - 1,500 New Year/Canada Day Celebrations 15,000 7,500 19,093 (11,593) 30,000 (15,000) PRO Kids 235,526 193,656 99,551 94,105 186,827 48,699 Succeed & Stay 171,758 171,758 98,934 72,824 113,299 58,459 Local Immigration Partnership 124,153 104,940 105,455 (515) 116,126 8,027 Carleton Community Center 182,700 182,700 180,000 2,700 182,700 - Loch Lomond Community Center 45,000 45,000 45,000 - 45,000 North End Community Center 166,876 166,876 166,876 - 166,876 - Recreation Programming 564,327 505,251 432,471 72,780 506,828 57,499 Neighbourhood Development 152,000 152,000 152,000 - 152,000 - YMCA - Contracted Services 149,560 149,560 135,626 13,934 135,626 13,934 1335 The City of Saint John 2022 General Fund Operating Budget October 2022 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Growth & Community Services (continued) Boys and Girls Club - Contracted Services 137,887 137,887 137,883 4 137,887 Unspecified Grants 184,000 184,000 351,179 (167,179) 352,000 (168,000) Strategic Projects - Affordable Housing anc 300,000 250,000 - 250,000 300,000 Lifeguards 181,000 181,000 184,570 (3,570) 185,000 (4,000) Play SJ 15,000 15,000 13,315 1,685 15,000 Lord Beaverbrook Rink 166,474 140,644 140,634 10 166,474 Building Incentive Reserve 350,000 291,670 259,052 32,618 350,000 Total Growth & Community Development! 16,291,320 14,001,610 13,817,159 184,451 16,953,526 (662,206) Public Safety Services Fire Rescue and Suppression Service 22,749,472 17,984,790 17,604,505 380,285 22,608,223 141,249 Technical Rescue Response 46,065 38,671 38,953 (282) 47,049 (984) Hazardous Materials 67,188 58,414 64,026 (5,612) 76,528 (9,340) Fire Prevention 850,077 674,034 672,030 2,004 901,316 (51,239) Fire Investigation 58,578 46,114 44,263 1,851 60,786 (2,208) Emergency Management Services 341,536 283,843 260,169 23,674 328,774 12,762 Water Supply and Hydrants 2,500,000 2,083,330 2,083,330 - 2,500,000 - Public Safety Communications Centre 2,789,423 2,315,538 2,197,071 118,467 2,686,816 102,607 Street Lighting 958,800 799,000 772,786 26,214 978,000 (19,200) Police Adminstration 1,835,003 1,525,319 1,647,835 (122,516) 1,882,563 (47,560) Criminal Investigations 4,398,533 3,513,726 3,694,823 (181,097) 4,585,258 (186,725) Police Commission 112,050 95,049 92,048 3,001 112,578 (528) Automotive Equipment 1,023,518 864,680 1,215,451 (350,771) 1,176,186 (152,668) Support Services 2,224,375 1,843,725 1,882,998 (39,273) 2,271,049 (46,674) Dentention 176,575 147,120 134,722 12,398 175,400 1,175 Police Operations 15,136,000 11,898,740 11,286,846 611,894 14,639,856 496,144 Stations and Buildings 937,450 781,190 783,067 (1,877) 938,550 (1,100) Total Public Safety Services 56,204,643 44,953,283 44,474,923 478,360 55,968,932 235,711 Public Works & Transportation Services Snow Control Streets 5,177,279 4,047,185 4,609,753 (562,568) 5,846,475 (669,196) Street Cleaning 1,520,026 1,265,428 1,415,259 (149,831) 1,507,795 12,231 Utility Cuts 710,263 581,518 763,152 (181,634) 560,716 149,547 Street Services -Surface Maintenance 7,722,859 6,862,208 6,492,312 369,896 9,091,363 (1,368,504) Snow Control Sidewalk 921,437 767,514 882,475 (114,961) 958,964 (37,527) Sidewalk Maintenance 459,829 383,681 445,366 (61,685) 473,802 (13,973) Pedestrian & Traffic Management Service 1,982,463 1,668,187 1,671,108 (2,921) 1,903,511 78,952 Solid Waste Management 3,674,381 3,073,989 3,077,141 (3,152) 3,916,005 (241,624) Regional Services Commission 28,657 21,492 21,425 68 28,657 Landscape - Parks & Open Spaces 1,883,049 1,567,020 1,789,164 (222,144) 1,910,520 (27,471) Rockwood Park 376,336 326,240 285,177 41,063 385,818 (9,482) Urban Forestry 282,576 235,339 113,864 121,475 280,848 1,728 Saint John Horticultural Association 40,000 40,000 40,000 - 40,000 - Arena Operation & Maintenance 1,319,299 1,089,625 906,507 183,118 1,240,157 79,142 Sportsfield Operation & Maintenance 1,159,089 981,204 1,058,750 (77,546) 1,153,154 5,935 Other Facilities Operation & Maintenance 396,901 343,596 328,018 15,578 413,640 (16,739) Transit Debt 1,824,485 495,224 495,225 (1) 1,824,485 Transit Subsidy 5,273,690 4,394,740 4,415,928 (21,188) 5,274,740 (1,050) 0 The City of Saint John 2022 General Fund Operating Budget October 2022 G 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Public Works & Transportation Services (continued) Fleet Stockroom 282,982 219,388 281,165 (61,777) 286,878 (3,896) Stormwater Rural 1,958,602 1,639,862 1,315,296 324,566 1,986,537 (27,935) Parking Administration 760,182 635,016 576,671 58,345 723,980 36,202 Peel Plaza Parking Garage 297,216 265,682 289,442 (23,760) 356,891 (59,675) Market Square Parking Garage 132,914 110,433 89,849 20,584 141,122 (8,208) Off Street Parking 1,260,687 1,049,432 881,041 168,391 1,169,512 91,175 Total Public Works & Transportation Servic 39,445,202 32,064,003 32,245,083 (181,080) 41,476,570 (2,031,368) Utilities & Infrastructure Services Engineering 1,191,095 988,622 909,596 79,026 1,137,643 53,452 Carpenter Shop 325,622 267,408 382,042 (114,634) 489,677 (164,055) Facilities Management 1,545,173 1,289,325 1,343,368 (54,043) 1,836,551 (291,378) City Hall Building 1,014,587 845,915 815,121 30,794 988,750 25,837 Police Headquarters - 74,025 93,283 (19,258) - - GIS 426,585 336,196 271,978 64,218 429,845 (3,260) Stockroom 248,134 205,450 215,440 (9,990) 248,038 96 Stormwater Urban 1,872,205 1,557,703 1,604,360 (46,657) 1,903,596 (31,391) Total Utilities & Infrastructure Services 6,623,401 5,564,644 5,635,189 (70,545) 7,034,100 (410,699) Strategic Services Finance 1,172,280 949,511 824,379 125,132 997,027 175,253 Assessment 1,468,310 1,468,310 1,491,679 (23,369) 1,491,679 (23,369) Supply Chain Management 428,124 354,483 316,225 38,258 385,561 42,563 Information Technology 3,332,935 2,770,566 2,306,104 464,462 3,310,068 22,867 Corporate Planning 312,720 268,868 150,590 118,278 205,752 106,968 Insurance 121,797 103,078 105,279 (2,201) 129,219 (7,422) Liability Insurance 450,000 450,000 487,609 (37,609) 487,609 (37,609) Total Strategic Services 7,286,166 6,364,816 5,681,865 682,951 7,006,915 279,251 Corporate Services - City Manager's Office 1,019,922 846,997 535,430 311,567 658,487 361,435 Mayor's Office 219,350 181,976 159,154 22,822 195,134 24,216 Common Council 524,902 443,158 438,868 4,290 518,198 6,704 Common Clerk 607,207 502,943 458,464 44,479 558,225 48,982 Human Resources 1,853,166 1,537,037 1,484,789 52,248 1,792,723 60,443 Legal Department 1,030,331 855,146 772,117 83,029 956,554 73,777 Real Estate 176,940 154,294 127,733 26,561 148,576 28,364 Saintlohn Industrial Parks 71,371 59,430 139,117 (79,687) 240,687 (169,316) Barge Terminal 15,000 12,490 2,331 10,159 5,500 9,500 Customer Service 896,456 742,584 734,988 7,596 908,830 (12,374) Corporate Communications 524,001 434,152 267,409 166,744 332,282 191,719 External Relations 154,167 127,540 122,493 5,047 146,386 7,781 Total Corporate Services 7,092,813 5,897,747 5,242,892 654,855 6,461,582 631,231 Other Charges - Fiscal Charges 15,741,124 9,364,932 9,385,714 (20,782) 15,772,624 (31,500) Deficit 2nd Previous Year 991,456 826,210 826,210 991,456 Landfill Closure 300,000 300,000 300,000 - 300,000 - Special Pension Contributions 9,245,733 7,404,473 7,195,281 209,192 9,005,000 240,733 Transfer to Capital/Operating Reserves 1,200,000 1,000,000 1,000,000 - 1,700,000 (500,000) 1 a,7 The City of Saint John 2022 General Fund Operating Budget October 2022 2022 YTD YTD YTD YE Budget Budget Actual Variance Forecast %r-- YE Variance Other Charges (continued) Capital from Operating 4,300,000 3,583,330 3,583,330 - 4,300,000 Total Other Charges 31,778,313 22,478,945 22,290,535 188,410 32,069,080 (290,767) Total Expenditures 164,721,858 131,325,048 129,387,646 1,937,402 166,970,705 (2,248,847) Surplus (Deficit) 4,319,207 7,638,264 3,319,057 4,782 4,782 13,8 Saint John Water 2022 Water & Sewerage Operating Budget October 2022 .A Budget Budget Actual Variance Forecast Variance Revenues Flat Rate Accounts 22,250,000 22,250,000 22,130,132 (119,868) 22,127,103 (122,897) Meter Rate Accounts 14,670,000 9,779,996 10,298,323 518,327 15,436,010 766,010 Industrial Raw Water Accounts 6,347,859 4,231,908 3,934,299 (297,609) 6,000,000 (347,859) Fire Protection Levy 2,500,000 2,083,330 2,083,330 2,500,000 Storm Sewer Levy 925,000 770,830 770,830 - 925,000 - Other Revenues 937,216 730,990 916,639 185,649 1,198,600 261,384 Previous Year's Surplus 437,400 364,500 364,500 - 437,400 - Total Revenues 48,067,475 40,211,554 40,498,053 286,499 48,624,113 556,638 Expenditures Drinking Water Service 22,028,110 16,856,820 15,967,153 889,667 21,564,658 463,452 Wastewater Service 18,804,990 14,652,947 14,478,669 174,278 19,093,474 (288,484) Infrastructure Management 717,900 595,058 558,226 36,832 707,863 10,037 Industrial Water Service 6,516,475 3,420,665 3,433,162 (12,497) 7,105,688 (589,213) Total Expenditures 48,067,475 35,525,490 34,437,210 1,088,280 48,471,683 (404,208) Surplus (Deficit) 4,686,064 6,060,843 1,374,779 152,430 152,430 1 139 Saint John Water Salaries and Goods & Services October 2022 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 3,068,609 3,136,560 (67,951) 3,639,844 70,941 18,317,325 13,788,211 12,830,593 957,618 17,924,814 392,511 22,028,110 16,856,820 15,967,153 889,667 21,564,658 463,452 4,108,918 3,397,774 3,306,633 91,141 4,149,902 (40,984) 14,696,072 11,255,173 11,172,036 83,137 14,943,572 (247,500) 18,804,990 14,652,947 14,478,669 174,278 19,093,474 (288,484) 498,252 411,983 405,063 6,920 490,871 7,381 219,648 183,075 153,163 29,912 216,992 2,656 717,900 595,058 558,226 36,832 707,863 10,037 1,030,945 852,432 650,906 201,526 1,002,936 28,009 5,485,530 2,568,233 2,782,256 (214,023) 6,102,752 (617,222) 6,516,475 3,420,665 3,433,162 (12,497) 7,105,688 (589,213) TOTAL EXPENDITURES 48,067,475 35,525,490 34,437,210 1,088,280 48,471,683 (404,208) 2 140 Saint John Water 2022 Water & Sewerage Operating Budget October 2022 2022 YTD YTD YTD YE YE Budget Budget Actual Variance Forecast Variance Revenues Flat Rate Accounts 22,250,000 22,250,000 22,130,132 (119,868) 22,127,103 (122,897) Meter Rate Accounts 14,670,000 9,779,996 10,298,323 518,327 15,436,010 766,010 Industrial Raw Water Accounts 6,347,859 4,231,908 3,934,299 (297,609) 6,000,000 (347,859) Fire Protection Levy 2,500,000 2,083,330 2,083,330 2,500,000 Storm Sewer Levy 925,000 770,830 770,830 - 925,000 - Other Revenues 937,216 730,990 916,639 185,649 1,198,600 261,384 Previous Year's Surplus 437,400 364,500 364,500 - 437,400 - Total Revenues 48,067,475 40,211,554 40,498,053 286,499 48,624,113 556,638 Expenditures Drinking Water Service Watershed Management 822,650 687,686 422,453 265,233 789,055 33,595 Water Treatment 8,440,300 7,050,985 6,638,460 412,525 8,237,140 203,160 Water Pumping & Storage 1,178,345 984,753 1,000,755 (16,002) 1,184,529 (6,184) Transmission & Distribution 4,503,100 3,747,038 3,600,997 146,041 4,291,225 211,875 Customer Metering 728,300 605,098 557,184 47,914 707,294 21,006 Internal Charges 935,000 779,160 675,741 103,419 935,000 - Other Charges 555,000 442,529 511,992 (69,463) 555,000 Debt Servicing 3,808,015 1,678,411 1,678,411 3,808,015 Transfer to Operating Reserve - - - - Capital from Operating 1,057,400 881,160 881,160 - 1,057,400 - Total Drinking Water Service 22,028,110 16,856,820 15,967,153 889,667 21,564,658 463,452 Wastewater Service Wasterwater Pumping 2,997,800 2,507,828 2,422,634 85,194 3,027,599 (29,799) Wastewater Collection 3,017,855 2,513,972 2,478,507 35,465 3,099,685 (81,830) Wastewater Treatment 4,919,450 4,126,649 4,003,569 123,080 5,096,305 (176,855) Internal Charges - - - - - Other Charges 555,000 442,529 511,992 (69,463) 555,000 Debt Servicing 3,202,085 1,634,639 1,634,637 2 3,202,085 Capital from Operating 4,112,800 3,427,330 3,427,330 - 4,112,800 Total Wastewater Services 18,804,990 14,652,947 14,478,669 174,278 19,093,474 (288,484) Infrastructure Management Engineering Services 717,900 595,058 558,226 36,832 707,863 10,037 Total Infrastructure Managemen 717,900 595,058 558,226 36,832 707,863 10,037 Industrial Water Service Watershed Management 660,800 533,603 344,157 189,446 663,734 (2,934) Water Pumping & Transmission 1,859,300 1,460,057 1,745,569 (285,512) 2,384,311 (525,011) Customer Metering 175,950 141,433 57,864 83,569 237,217 (61,267) Debt Servicing 1,892,065 - - - 1,892,065 Transfer to Capital Reserves 1,005,304 670,200 670,200 1,005,304 Transfer to Operating Reserve 455,178 303,452 303,452 455,178 Capital from Operating 467,878 311,920 311,920 467,878 Total Industrial Water Service 6,516,475 3,420,665 3,433,162 (12,497) 7,105,688 (589,213) Total Expenditures 48,067,475 35,525,490 34,437,210 1,088,280 48,471,683 (404,208) Surplus (Deficit) 4,686,064 6,060,843 1,374,779 152,430 152,430 3 141