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2013 General Fund Operating BudgetJanuary 5, 2013 His Worship Mayor Mel Norton and Members of Common Council Your Worship and Councillors, Subject: 2013 General Fund Operating Budget Final Adjustments The City of Saint John Staff have now incorporated the various costs for LTD Benefits, SRP payments, LTD Insurance Premiums, and the 2011 Pension Deferral in the proposed 2013 Operating Budget, The planned program and service enhancements remain in place as originally presented. The most significant change is the allocation of the LTD premium to the various entities (Police Commission $292k, SJWater $130k and City $682k). An additional $140,000 was applied to cover the fall cost of the annual accounting deferral. A small amount ($136k) remains in the fiscal services account to cover expenditures that may no longer be considered capital in nature under the new accounting rules or for unanticipated costs that may anise during the year. Respectfully submitted, atrick Woods CGA City Manager 166 December 12, 2012 His Worship Mayor Mel Norton and Members of Common Council Your Worship and Councillors, Subject: 2013.General Fund Operating Budget The Cily of Saint John The purpose of this report is to propose a 2013 General Fund Operating Budget and a property tax rate of $1.785. The Context Priorities Common Council pursued a deliberate and focused approach to establishing their strategic priorities for the next four years. Citizen input was solicited at ward meetings and through a formal Ipsos Reid satisfaction survey. An economic development plan, True Growth 2.0, was formulated after extensive consultation with the private sector and other key stakeholders. Council then engaged in a priority planning exercise to set out their key objectives. At the same time, a Core Service Review process was initiated to look at comparable service benchmarks and to identify opportunities to improve services or reduce costs. While broad themes were evident, certain pressing matters came to the forefront. A compelling need to solve the pension funding issue, the importance of re -investing in road improvements, the significance of creating a livable community with enhancements to recreation services, a focused and coordinated approach. to economic development and the all-important need to address the issue of Clean Nater were identified as top priorities. Implementation of the policies and principles of PlanSJ were also endorsed as the vehicle to advance the well-being of Saint John and its residents through sound planning and development. Pension Funding Council, with the support of the Province of New Brunswick 'task Force, commissioned an analysis of a Shared Risk Pension model as a means of rendering the pension plan both. affordable and sustainable over the long-term. The City has already accrued a $195M liability and the funding situation has been deteriorating for a number of years. 167 Page 2 The Task Force reported that the current plan was unsustainable and would cost the City $26.2M per year to fund in future years with the risk of additional costs if the financial condition of the plan worsened. They assessed the option of converting to a Defined Contribution Plan and. concluded that this would cost a minimum of $29M per year as the City would be obligated to retire the existing $195M liability and contribute to the Defined Contribution Plan. Their analysis of the Shared Risk. model indicated that total annual plan contributions could be reduced to $16AM and that the City's risk exposure would be limited to an additional 2.75% of payroll if the plan condition worsened. The Task Force recommended that the City adopt the Shared Risk Model. The City has provided $22.7M in the 2012 operating budgets for the general Fund and Water Utility and with a move to the Shared Risk option (with the deferral) the City's General Fund portion of the savings would result in an immediate reduction of approximately $4,340,000 in the required contribution to the pension plan in 2013. A portion of the projected savings must be used to absorb the cost of existing LTD claims which will no longer be an eligible expenditure in the SRP model. The total annual cost will amount to $1.97M of which all but $191,000 will be in the Operating Budget. This payment obligation will diminish with time as the beneficiaries turn 65 and move to regular pension status. The City was unable to conclude the pension reform process as planned in 2011 and therefore was obligated to contribute more than originally budgeted. This translated into a net shortfall of $3.6M in the overall 2011 financial results. While the required amounts have been paid to the plan, the City has requested an `accounting' deferral that would allow the contribution to be recognized over an extended number of years. This will avoid a substantial deficit in 2011 and allow the savings from the Shared Risk Plan to be re -invested in needed services. The 2013 Operating Budget as presented is predicated on the City adopting the shared risk approach and securing the requested accounting deferral. PlanS`J Clearly, implementation of PlanSJ offers a transformative opportunity for our community. It establishes a well-defined baseline for fixture policy development, targets higher density development and future growth in the primary development area and yet still provides a range of rural, suburban and urban lifestyles for citizens to choose from. It is also evident from the Core Service Review that feature deliberations on service delivery will have to consider service level options both inside and outside the primary development area. This will be an. evolving debate but it offers the potential for lower costs as well as more effective and more efficient service delivery. PlayS'J The preliminary results of the PlaySJ review concluded there is an over -abundance of parks and playgrounds and as a result, the quality of the facilities has been compromised. It points to the need to concentrate on improving quality rather than quantity. The P1aySJ report will be released shortly and an opportunity for public input will be provided. It is anticipated that little used or 168 Page 3 substandard facilities will be taken out of service in favour of allocating the available resources to those that are in active use and can serve lamer areas. Fiscal Responsibility An. overarching theme during Council's deliberations was the need to act in a fiscally responsible manner. In practice this means living within the available revenue envelope, avoiding a tax rate increase, focusing on the long-term interests of the community, managing our debt obligations, balancing expenditures to ensure that a range of community needs are addressed and ensuring; that short-term decisions do not compromise our ability to respond to new opportunities or address emerging challenges.. The availability of additional funds does not eliminate the need to exercise good judgment in the use of public funds. The base budgets for each service area were prepared on the assumption that current service levels would not increase. In other words the savings and reductions applied in previous years will be retained. The proposed budget provides for selective service enhancements based on Council's priorities and the public feedback during the community consultations. Revenues The City is legally obligated to present a balanced operating budget. Effectively, expenditures cannot exceed the available revenues. The three main sources of revenue for the City are property taxes, the Community Funding grant transfer from the Province and proceeds from the sale of services.. Total revenues are projected at $147,914,458 for 2013 an increase of 3.272M$ or 2.26% over 2012 with $118,239,743 derived from property taxes at the current $1.785 tax rate, $1.8,579,923 from the Provincial transfer and $'11,094,792 from levies, fines and the sale of goods and services. There are no increases in service charges for recreation, parking, building permits or development applications proposed in this budget. Expenditures The 2013 operating budget proposes total expenditures of $147,914,458. Approximately $2.65 million was necessary to simply absorb increased costs of wages, insurance, fuel and other base expenditures. Each department's service based budget submission documents the planned service objectives and required resources for next year. The focus areas for the proposed budget directly reflect the priorities established by Common Council and our statutory responsibilities.. The more significant allocations and adjustments proposed for 2013 are noted below. 169 Page 4 Pension — the proposed budget is predicated on the City eventually adopting the Shared Risk Pension Model. The SRP model requires minimum funding of 30% of payroll or $16AM million. There is also a necessity to transfer the annual cost of LTD benefits ($1.78M), which are not permitted under the SRP approach, from the pension. plan to the operating budget. The net impact is a year over year cost reduction for pension of $2-56M for 2013. The cost sharing mechanism for an insured LTD plan has yet to be determined. PlanSJ — actual implementation of PlanSJ requires revising the Building Bylaw, Zoning Bylaw, and Subdivision Bylaw, establishing Infrastructure Guidelines and creating a Stormwater Bylaw as well as amending the Water and Sewerage Bylaw. This is a complex and involved process that is dependent on having qualified and capable professional resources. This is not a process that can be left to evolve over an extended number of years. Rather it is important that the development community understand the rules of the road and it is equally important that the policies be well defined so that the desired process improvements can be properly formulated. The 2013 budget retains a full staff complement in the Growth and Development Department and provides an additional $180,000 for two contract positions to assist in moving these various elements forward on a timely basis. It is anticipated that legal services will be directly impacted by the additional workload and a lump sum of $50,000 has been provided to secure supplemental resources. Roads and Sidewalks — there is universal recognition that additional work needs to be undertaken to improve the overall condition of our road and sidewalk network. The City Engineer has advised that in order to target a Pavement Condition Index of 80 the 2013 operating budget would have to be increased from the current $3.l M to $4.4M. In addition, the operating budget for curb and sidewalk work would have to be increased by $150,000. Both envelopes are increased accordingly. It is recommended that the current level of service for sidewalk snow plowing remain at the current 61 % coverage target. Recreation and Parks Services- a range of quality recreation opportunities for children, adults and seniors is a fundamental necessity in a livable attractive community. The budget contemplates providing a free recreation component at each of the community centers ($60,000), a partnership with ONE Change to operate the Nick Nicolle Community Centre ($30,000), enhancing youth participation ($72,500) with additional casual resources, summer operation of Mispec Park ($45,000) and Lifeguard services extended until September 2" d ($30,000). Transit — The base budget for the Transit Service necessitates a $947k funding increase just in order to cover recurring debt charges and other inflationary adjustments. It is proposed that an additional $350,000 be allocated to the service to specifically target evening service in priority neighbourhoods, the Hospital/UNB route and morning service. It is projected that this extra funding will yield approximately 7-8,000 additional service hours. The Transit Commission will be required to present Council with a detailed implementation plan including not just service hours but also ridership usage as well as demonstrating how service improvements are consistent with the PlanSJ direction and identify any needed capital investments prior to accessing the additional funds. Funding in subsequent years is intended to be dependent on successful achievement of desired outcomes. Economic Development — the adoption of True Growth 2.0 and Council's stated priority to have an integrated and coordinated approach to Economic Development will create new opportunities 170 Page 5 for the community and the region. It is proposed that the Economic Development envelope be increased by $143k to $2.3M with the additional funding going to Enterprise Saint John in order to allow it to take a leadership role in the implementation of the True Growth 2.0 initiative. New wealth creation and tax base growth will provide the revenues needed to deliver affordable services in the future. Given the changing role of the Provincial development agencies, it would. be appropriate to request an updated Service Level Agreement from. ESJ showing how their efforts will complement the new mandate of the Provincial development agencies. Dangerous Building Enforcement — The budget provides for an increase in resources ($195k) in order to double the enforcement program (dangerous/vacant/unsightly). Enforcement activity protects the residents of these buildings, reduces the risk to neighbouring properties, improves neighbourhood safety and encourages owners to take timely remedial action on at risk buildings. The question of how to encourage new development or to just improve the appearance of vacant lots will have to be addressed in due course. Arts Culture Activities _ a thriving arts and culture scene is a hallmark of a vibrant and livable community. The proposed budget retains commitments to the Arts Centre ($75k) and Imperial Theatre ($337k) through the Regional Facilities Commission and also includes funding for the Saint John Theatre Company ($10k), Salty ,lam ($20k), the Fundy Fringe Festival ($5k), the Regional Library ($456k), the National Basketball League of Canada All Star Game ($5k) and the Community Arts Board ($35k). Community based activities on Canada Day, New Year's Eve, as well as the Mayor's Levee will also be funded. Neighbourhood Support — the base budget contained a $152,.250 funding envelope to provide support to the various associations and development groups particularly in the priority neighbourhoods. The City will be moving from a direct program provider to a program facilitator role in the delivery of recreation programs with greater emphasis on community engagement. It is proposed that an additional $50,000 be provided to deliver community development grants that could be used to leverage additional private sector or community support for needed programs. A means of determining the return on investment for this type of financial support is currently being studied by graduate students at UNBSJ. Regardless of the methodology Council should be looking for solid outcomes from each of the organizations benefitting from this financial support. Fire Service — the first draft of the Fire Service budget includes the full amount for the arbitrated wage settlement. In effect, this group of employees would have avoided the wage freeze requested and adopted for all other employee groups. This creates a fundamental inequity between the wage treatment of the employee groups that cannot be ignored. It is proposed that the departmental budget be adjusted on the assumption that there were no wage increases for the members of Local 771 in 2011 and 2012. This would. result in a reduction of the initial funding request by $560,000 for 2013. The vast majority of fire service costs are salary related and this adjustment will mean a consequent reduction in staffing strength in the department. The Fire Chief will develop a staffing plan in line with the proposed level of funding. City Clean Up there continues to be interest in re -instating the City wide spring clean-up program. It is estimated that this service would cost approximately $380k annually. Staff are 171 Page 6 suggesting that given the availability of the large item pick-up service and the white goods drop- off program it may be more beneficial to the entire community to first explore the potential for curb side pick-up of recyclables. Once a cost comparison is completed Council can consider the available options for the 2014 Budget year. Value for Money — each year the City identifies a service area for an in-depth value for money review. In 2011, a Fleet Review was undertaken and in 2012 a Mobile Communication Services review was completed by our IT department. It is proposed that a value for money review of Legal Services be undertaken in 2013. This review will not require additional funding. Instead it is proposed that we move to, a bi-annual 1psos Reid satisfaction survey and redirect the available funds ($50,000) for the value for money project. Should sufficient funding be available it is suggested that Engineering Services also be reviewed. The Citizen survey would then be undertaken in 2014 and again in 2016. Corporate Strategic Plan — Common Council has identified its priorities for its term of office. It is now imperative that the organization fully embrace and implement these key goals. A review and update of the Corporate Strategic Plan will ensure that corporate plans and initiatives are supportive of and contribute to Council's objectives. It will also provide clear and common understanding across the organization of our overall direction, priorities and objectives. The plan will require limited outside resources ($25k) and will be led by our Corporate Planning staff. Core Service Review — The second phase of the Core Service Review will begin in 2013 with a budget of ($50k). The information gathered will provide peer benchmarks, identify opportunities for additional revenue, new approaches to service delivery and generally assist in challenging the status quo. Implementation of the results of the first phase of the review will also begin next year with particular attention to: • Triggers for multi-level Medical First Responder Calls in the Fire Service • Winter day time vs night time shift deployment for snow removal • Arena staff redeployment — daytime operations • Turf maintenance with consolidation and new remote operation site • Seek the cooperation of the Board of Police Commissioners on a 3 year civilianization Plan for Police Services with cost reduction targets ® Begin public consultation on right sizing of parks/playgrounds/fields YM -YWCA — the City has agreed to provide property to facilitate the development of the new YM -YWCA. This facility will introduce a marked increase in services in the Crescent Valley area and will also allow the City to refine its program delivery in this neighbourhood. The Y has requested that they be provided relief from the building permit and plumbing fees. It is estimated that their costs will total approximately $175,000. The City cannot exempt individuals or organizations from such. fees however it can provide a grant to offset the cost incurred. The budget will show revenue for the permit fees and a grant for the same amount in the expense budget. Regional Service Commission — the Province of New Brunswick has begun implementation of Regional Service Commissions across the Province, including the Greater Saint John area, as 172 Page 7 part of its Local Governance Reform process. The Commission will initially be responsible for solid waste management, regional planning and EMO planning. It is hoped that a formal regional structure will also lead to more sharing of services at the regional level. The City's contribution to the 2013 Commission is $42,054. Revenue Opportunities — the City introduced increases to ice time rates and development fees during 2012 as well as a small increase in parking meter rates. The primary focus in 2013 will be to pursue contracted service rates with other agencies, The Fire Service has identified some potential revenue generation opportunities and will be developing a bylaw for Council's consideration. Tax Rate Reduction The potential for a tax rate reduction was raised in the context of potentially offsetting some of the proposed increase in water rates. The water rate issue has largely been mitigated in the revised rate submission. A tax rate reduction is much like a corporate dividend in that it should not be extended unless there is certainty that it can be sustained for an extended period. The decision to provide a tax reduction rests with Council but should be made in full consideration of the current and projected financial position ofthe City. More particularly, the City will be facing reductions in the order of $350-400K per year in the provincial grant transfer in both 2014 and 2015. In addition, the rate of tax base growth is expected to slow given the relative lack of major development in the community. As well, because of the significant increases to the pension contribution envelope in recent years there is a real service backlog in various service areas (transit, recreation, roads etc.). Finally, we are only in the first year of the pension reform process and some financial flexibility should be retained until all the implications are fully known (LTD, deferral, Market returns etc.) It is staff s opinion that the financial position of the City first be fully stabilized and that a tax rate reduction be considered only when there is more certainty with respect to the concerns previously noted. Establishment The approved establishment sets out the number of permanent employee positions included in the budget and acts as a control mechanism for Council in that any change in the total number of permanent positions requires Council approval. It is proposed that Common Council adopt a resolution establishing the number of permanent positions funded in the budget at 647 for the coming year (a net reduction of two positions). Wage Increases The operating budget includes contracted wage increases for our unionized employees as set out below. A 2.5% wage adjustment for the management, non-union and professional employees is proposed for 2013 but is proposed to split into a 1.25% adjustment on January I't and a further 1.25% adjustment on July Is'. Phasing the adjustment in over 6 months reduces the budget 173 Page 8 impact to approximately 2% in 2013. With the exception of Local 771, each of the unionized groups has had a two year wage freeze applied to their scheduled adjustments. The non-union group has had three years of wage freezes in the last four years. %ei City pf Saint John - Comparative Salary Increases 2005 - Present Year Management Local486 Local 771 Local 18 SJ PA % Increase % Increase % Increase % Increase % Increase Expiration of Dec 31, Collective 2014 Dec 31, 2014 June 30, 2014 Dec 31, 2012 Agreement 2005 2,90% 3.00% 4,00% 2.75% 4,00% 20'06 100% 3.00% 4,00% 2.75% 4,00% 2007 3.25% 3,00% 6.00% 3.25% 4.50% 2008 2.50% 3.50% 5,75% 3.25% 5.75% 2009 0.00% 3.25% 4,50% 3,50% 4,50% 2,010 0.00% 3.25% 4.50% 3.25% 5.25% 2011 2.90% 3.00% 2.00% 0.00% 0.00% 2012 0.00% 0.00% 2.00% 0.000% 0.00% 2013 2.50% 0.00% 4.00% 3.00% NIA 2014 N/A 2.90% 4.00%iiiiiaNIA Total 17,05% 24.90% 40.75% 2125% 28.0,0% Annual Avg. 1,89% 2.49% 4,08% 2.33% 150% Citizen Responsibility The City continues its efforts to identify efficiencies and cost reductions in its day to day ,operations. Citizens also have a role to play in helping to control service delivery costs. Off street parking during winter storms directly reduces snow clearing costs, recycling plastics and metals reduces our solid waste charges at the landfill, using the compost bin reduces our costs by another $75 per tonne. Likewise, fixing faulty alarm systems reduces the waste of fire and police resources. Individual actions may not seem like they make a difference but taken across the community it does make a significant difference. Conclusion With the exception of the new costs for the City's share of the Regional Service Commission, each of the enhanced investments is intended to contribute to the achievement of Common Council's priorities and to respond to identified community needs. Council identified three broad focus areas when establishing its priorities. Economic Health, Community of Choice, and Sustainable Infrastructure. Enhanced enforcement of the dangerous and unsightly bylaw provisions coupled with new emphasis on recreation programming, arts and 174 Page 9 culture activities and. improved transit services will all contribute to creating a vibrant and livable community. The pension reform, value for money review, Core Service Review and the updated Corporate Strategic Plan will help to ensure that public resources are used in a responsible manner and maintain a healthy financial position. The major new investment in road repairs will benefit the entire community with improved infrastructure while continued support: for priority neighbourhoods will support revitalization of these areas. Finally the commitment to a coordinated economic development strategy and aggressive implementation of time core elements of P1anSJ will help to create new wealth in the community and create the environment for sound. development in the years ahead. Recommendation It is recommended that Common Council approve the 2013 Operating Budget for the General Operating Fund and adopt the following resolutions: Therefore be it resolved: That the sum of $147,914,458 be the total operating budget of the City of Saint John for 2013; 2. That the sum of $118,239,743 be the Warrant of the City of Saint John for 2013; 3. That the tax rate for the City of Saint John be $1.7850; 4. That Common Council orders and directs the levying by the Minister of Environment and Focal Government of said amount on real property liable to taxation under the Assessment Act within the City of Saint John; That Common Council authorizes the Commissioner of Finance and Administrative Services to disburse, at a time acceptable to him, to the named Commissions, Agencies, and Committees, the approved funds as contained in the 2013 budget; 6. That Common Council approves the 2013 Establishment of Permanent Positions at 647; and 7. That Common Council approves an increase in the 2013 Management Professional Pay Scale of 1.254/ on January 1 st, 2013 and 1,25% on July 1 st, 2013. Respectfully submitted, w atrick Woods CGA City Manager 175 2013 Budget 2013 2012 PROPOSED BUDGET BUDGET VARIANCE 04/01/2013 Total Expenditures: $ 144,642,653 $ 147,914,458 $ (3,271,805) Cess. Non -Tax revenue. $ (11,219,478) $ (11,694,792) $ (124,686) $ 133,423,175 $ 136,819,666 (3,396,491) Unconditional Grant $ 18,918,728 $ 18,579,923 $ (338,805) Net Budget $ 114,504,447 $ 118,239,743 $ (3,735,296) Tax Denominator $ 6,414,814,937 $ 6,624,075,264 Tax Fate $ 1.7850 $ 1.7850 176 N'on-iTax Revenue, Revenue., Tax Rate Tax Base Property Tax Revenue: Non -Tax Revenue: Unconditional Graint- Total Revenue: Sale of Goods and Services: Fire Service: HAZMAT Funding Point Lepreau Clearance Letters Mass Deccan SJ'EMO Training Police Service: Lodge Prisoners Accident Reports Secondments Taxi Licenses Other Extra Duty -Other Leisure Service: Sports Fields Seniors Programs Carleton Community Center North End Community Center Rockwood Park Administration Pro Kids Golf Course Hurley Arena Gorman Arena Belyea Arena Peter Murray (Lancaster) Arena Advertising Arenas Emergency Dispatch Service: Administrative Services: Saint John Non -Profit Housing Saint John Transit Saint John Pension Plan Industrial Parks Saint John Water 2012 Approved 2013 Projected Budget Budget 1.785 6,414,814,937 114,504,447 11,219,478 18,918,728 $ 144,642,653 1.7,85 6,624,075,264 118,239,743 11,094,792 18,579,923 $ 147,914,458 2012 Approved Bid el 2013 Projected '9] - Bud E $ 100,000 $ 100,000 60,000 62,650 4,000 4,000 13,451 8,400 81,000 131,000 3,000 30,000 11,000 11,000 650,000 650,000 50,000 50,000 36,000 36,000 50,000 50,000 106,700 53,000 4,000 4,000 7,500 '7,500 4,000 4,000 5,000 6,500 19,200 19,200 30,000 30,000 252,678 159,427 189,189 166,239 169,785 258,693 165,227 161,024 10,000 10,000 739,248 781',912 48,000 49,000 48,000 49,000 150,000 150,000 9,000 10,000 1,832,000 1,721,000 177 04/01/2013 Page 1 of 2 Other: Tourism Partnership Planning Department Services GIS Sales Sale of Used Equipment IT Administration Garbage Collection Transportation Tenders Other Revenue From Own Sources: Licenses and Permits: Building Permits Plumbing Permits Demolition Permits Mobile Home Permits Gravel Pit Permits Excavation Permits Business Licenses Rezoning Applications Other Licenses and Permits Gas Pipeline License Heritage Grants Fines and Parking: Market Square Parking Parking Meters Meter Violations Meter Summonses Traffic By -Law Fines Traffic By -Law Summonses Dangerous Buildings �Rentals: City Market Rental's Land and Buildings Facilities Dept of Fisheries -1 year City Hall Pipelines & Gas Short Term Interest: Conditional Grants From Government. Provincial Highway Maintenance Other Revenue: Miscellaneous New Revenue under Plan B Surplus 2nd Previous Year Total Tax Revenue: 68,000 55,000 37,500 37,500 5,000 5,000 60,000 60,600 80,488 82,000 1,500 800 1,080,000 775,000 137,000 60,000 8,400 10,000 1,500 1,500 27,500 27,500 60,000 8,000 500 500 75,000 55,000 8,500 10,000 3,000 10,000 1,085,815 1,047,000 1,215,000 1,020,000 495,000 390,000 80,000 80,000 375,000 350,000 60,000 60,000 135,000 146,000 529,000 621,100 162,639 80,339 75,250 240,000 67,530 67,530 23,400 20,400 135,000 400,000 �Mtr� N114 $ 11,219,4,78 $ 11,094,792 178 04/01/2013 Page 2 of 2 oG r -I Ln Ln h ai a zs v a � as O a c� sa.. 4v 5 ri, UO Ln o a 0 -q0 O o r-1 rwl :zr Q C) t O rn CL O ri o r -I a '}' r i �. m cu a ca — a t. W a a� a t4� .• ; a �s __j V o a� E o u a o v o a 0 00 0 a: °i a CL v -6i a L a a L L r� G+ a cu C a CL uV3 LU rw m m It 01 Ln N 14 O1 M O 0� 0 w 0 Ul �.,� 0 C7 N m (14 tS') 0) r` oca 0) r. w r. ,r.. 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