2021-11-24 Finance Committee Agenda Packet - Open Session�B
City of Saint John
Finance Committee - Open Session
AGENDA
Wednesday, November 24, 2021
4:30 pm
Meeting Conducted by Electronic Participation
1. Call to Order
Pages
2. Approval of Minutes
2.1. Minutes of October 28, 2021 1 - 3
3. Consent Agenda
3.1. 2022 Saint John Police Force and Public Safety Communication Centre 4 - 11
Operating Budget
4. Business Matters
4.1. Recommendation 2022 General Operating Budget
4.2. Recommendation 2022 Utility Fund Budget
12-23
24 - 29
4.3.
Canada Community Building Fund Approval
30
- 62
4.4.
Year End Forecast General Operating and Utility Operating
63 -
111
Finance Committee Meeting
Open Session
October 28, 2021
The City of Saint John
MINUTES —OPEN SESSION FINANCE COMMITTEE MEETING
OCTOBER 28, 2021 AT 4:45 PM
MEETING CONDUCTED THROUGH ELECTRONIC PARTICIPATION
Present: Mayor D. Noade Reardon
Councillor G. Sullivan
Councillor P. Radwan
Councillor G. Norton
Councillor D. Hickey
Also
Present: City Manager J. Collin
City Solicitor M. Tompkins
Commissioner of Finance and Treasurer K. Fudge
Commissioner Human Resources S. Hossack
Commissioner Transportation & Environment M. Hugenholtz
Commissioner Saint John Water B. McGovern
Commissioner Growth & Community Services J. Hamilton
Senior Financial Manager J. Forgie
Senior Financial Manager C. Lavigne
Senior Financial Manager D. Arbour
Senior Accountant T. Fawcett
Director Corporate Performance S. Rackley-Roach
Energy Manager S. Yammine
City Clerk J. Taylor
Director Parking M. Dionne
Fire Chief K. Clifford
Administrative Officer R. Evans
Mayor's Strategic Advisor B. Dryer
Administrative Assistant K. Tibbits
1. Meeting Called to Order
Councillor Sullivan called the Finance Committee open session meeting to order.
Moved by Councillor Radwan, seconded by Mayor Noade Reardon:
RESOLVED that the agenda of October 28, 2021 be approved.
MOTION CARRIED.
2. Approval of Minutes — September 28, 2021
CI
1
Finance Committee Meeting
Open Session
October 28, 2021
Moved by Councillor Radwan, seconded by Mayor Noade Reardon:
RESOLVED that the minutes of September 28, 2021 be approved.
MOTION CARRIED.
3. Consent Agenda
3.1 2021 Year-to-date results for Saint John Police Force and the Public Safety
Communications Center (Recommendation: Receive for Information)
Moved by Councillor Hickey, seconded by Mayor Noade Reardon:
RESOLVED that the submitted 2021 year-to-date results for the Saint John Police Force and the
Public Safety Communications Center be received for information.
MOTION CARRIED.
4. Business Matters
4.1 2022 General Fund Operating Budget
Mr. Fudge presented the first draft of the 2022 General Fund operating budget. The budget was
developed based on the policies and targets contained in the long-term financial plan and focuses
investment on Council's priorities of Grow, Green, Move, Belong and Perform. The budget
returns tax base growth to the taxpayer by lowering the city's tax rate by 7.5 cents. The increase
of 6.24% in the tax base assessment is being treated as a one-time event until a pattern reveals
itself.
Moved by Mayor Noade Reardon, seconded by Councillor Hickey:
RESOLVED that the Finance Committee reflect upon the proposed 2022 General Fund Operating
Budget, make all inquiries to staff and receive and file the report.
MOTION CARRIED
(Mayor Noade Reardon withdrew from the meeting)
4.2 2022 Utilitv Fund Ocieratine Budget
Mr. McGovern presented the draft 2022 Utility Fund Operating Budget for the potable water and
industrial water systems. There is no proposed increase for flat rate customers or metered
customers. The utility continues to face pressure due to declining revenue. The 2022 flat rate
will remain at $1428 per year for the fourth straight year.
Industrial Raw Water customers will see various levels of increases. The Utility continues to focus
on cost reductions, continuous improvement, finding efficiencies, process improvements, debt
management, leveraging of funds from other levels of Government and pay as you go for all
capital expenditures. There continues to be a steady decline in flat rate accounts and meter
consumption. Without sustained growth in the revenue base, rate stabilization on an annual
basis will be difficult to maintain.
Moved by Councillor Radwan, seconded by Councillor Hickey:
RESOLVED that the Finance Committee reflect upon the proposed 2022 Utility Fund Operating
Budget as submitted and ask questions of staff until such time as staff returns to Finance
Committee at its next meeting, and that the report be received for information.
►• i:•> t r i:•� ► rya :� :� a.
4.3 2022 Capital Budget Recommendation
Finance Committee Meeting
Open Session
October 28, 2021
Mr. Lavigne stated that the general fund and utility fund capital budgets total approximately
$43M, noting that the City will only borrow approximately $9M. Two minor changes have been
made to the original version of the general fund budget.
• Replacement of security/alarm system in the City Market at a cost of approximately $95K
• Cost of approximately $80K to the Trade & Convention Centre to finish the LED lighting
project and swipe card system
No changes were made to the utility fund budget.
Moved by Councillor Hickey, seconded by Councillor Norton:
RESOLVED that the Finance Committee approve the 2022 Draft General Fund Capital Budget and
forward to Common Council for a receive and file.
MOTION CARRIED with Councillor Radwan voting nay, stating that she wants to review the
master plan for Rockwood Park prior to approval.
Moved by Councillor Norton, seconded by Councillor Hickey:
RESOLVED that the Finance Committee approve the 2022 Draft Utility Fund Capital Budget and
forward to Common Council for a receive and file.
MOTION CARRIED.
4.4 2021 Internal Audit Plan
Ms. Forgie reviewed the submitted presentation "Internal Audit", noting that the proposed
performance audit project is with respect to health and dental benefits, to determine if the City
is providing the most effective benefits at the most efficient cost to employees and to the City.
Moved by Councillor Hickey, seconded by Councillor Norton:
RESOLVED that the Finance Committee recommends that Common Council approve the Internal
Audit Plan.
MOTION CARRIED.
Adjournment
Moved by Councillor Hickey, seconded by Councillor Norton:
RESOLVED that the Finance Committee meeting be adjourned.
MOTION CARRIED.
The Finance Committee open session meeting held on October 28, 2021, was adjourned at 6:45
p.m.
REPORT TO is-
TJOHNBOARD
OF POLICE COMMISSIONERS
OPEN SESSION
November 9. 2021
Mr. Edward Keyes, Chair and
Members of the Board of Police Commission
Mr. Edward Keyes and Members
SUBJECT
rV r
Saint John Police Force and Public Safety Communication Centre — 2022 Operating
Budget
BACKGROUND
The purpose of this report is to provide the Saint John Board of Police Commissioners an
overview of the 2022 Operating Budgets for the Saint John Police Force and the Public
Safety Communication Centre.
The Board of Police Commissioners received a letter from the Saint John City Manager
dated February 23, 2021 (Appendix 3) advising the Commission how the 2022 Operating
Budget funding envelope would be calculated. The calculation for the budget would be
based on the following principles.
1. Wage and benefits budgets will be increase by the Council approved wage
escalation rate pursuant to the wage escalation policy.
2. Goods and services budget will be frozen the approved 2021 budget levels. There
will be no increases for inflation or additional services.
CI
Edward Keyes, Chair
Members of the Board of Police Commission
November 9, 2021
Pape 2
Subject: Saint John Police Force & PSCC 2022 Operating Budget
3. The City will adjust your budget for charges associated with shared services
(financial, human resources, communications, and IT support provided by the
City).
REPORT
Saint John Police Force Operating Budget
The overall budget for expenditures is $25,843,504 which is an increase of $750,244 over
2021 budget ($25,093,620).
Most of the increase relates to salaries and benefits. The City's wage escalation rate for
2022 is calculated at 3.04% which translates into an increase of $650,999.
Management/Non-Union staff will align with the City will receive 0% increases for 2022
and move to wage escalation rates in 2023. Local 486 contract expires at the end of 2021
and the Police Association contract is still being negotiated.
Although 2022 wage escalation rate is 3.04%, the past two years were 1.58% (2021) and
1.36% (2020). These calculations are important when considering potential wage
settlements around the expired collective agreement with the Police Association.
Regardless of the amount of any wage settlement, the Police Commission must stay
within the wages and benefits envelopes that have been allocated. There is risk of staffing
impacts if wage settlements exceed the wage escalation envelope.
Good and services increased by $99,243 over 2021 levels. In consultation with the CFO
and City Manager it was recognized that the increased annual cost of IT infrastructure
could not be absorbed within the existing budget and this line item would not be subject
to the freeze.
There were other items line items that were increased due to actual cost in 2021 and
includes legal, other purchased service and vehicle insurance as examples. However, the
impact of a 0% increase has put pressure on the budget for items such as fleet fuel and
training. There were no additional areas within good and services to reallocate funds to
fleet fuel or training which are at risk of staying within budget envelopes.
On the Revenue side of the budget there was a decrease of $270,000 due to the
Provincial decision around changing the Integrated Mobil Crisis Response Team. The
projected revenue for 2022 will be $520,000.
61
Edward Keyes, Chair
Members of the Board of Policc Commission
November 9, 2021
Page 3
Subject: Saint John Police Force & PSCC 2022 Operating Budget
Future Budget Pressure
There are several budget pressures that will need to be addressed for 2023 budget and
beyond. The Force is seeking to update its 20 plus year old records management system.
The current system is well past its life cycle, faces security risks and needs to be upgraded
in order to move forward with Provincial initiatives such as E-Ticketing and E-Disclosures.
The estimated annual cost for these two items is $220,000 annually.
The body worn cameras is an area that will requires another $150,000 in order to roll out
and maintain the level of support needed for this initiative. This program requires at least
one full time civilian member to manage the amount of data, technology and ensuring
the requirements set out in the Policy are being met. This program is not about strapping
a bunch of cameras on the members, there will be an incredible amount of data that will
need to be tracked, stored, and ensure security above all.
The Force has been working towards the implementation of an online reporting system.
This system has been presented to the Board recently and will improve efficiencies within
the force and create a better level of service for Citizens. There will be an annual cost of
the initiatives and will need additional funding to support this.
Another pressure the force is faced with is whether funds are available for special
projects. A special project undertaken in 2021 resulted in charges being laid on an
unsolved murder case. The project had a significant cost of approximately $70,000
between wages and benefits and goods and services. Budget pressures cannot influence
these types of projects.
Public Safety Communication Centre
Staffing budget will remain relatively the same as previous year with an increase in wages
and benefits to align with actual budgeted positions. Staffing does remain a challenge in
the Centre and will continue to be the focus of management to recruit and maintain
staffing levels.
On the expenditure side the only major increase in the annual cost of the Centre's new
CAD system. The Provincial Government is contributing a significant amount of funding
($427,OOO) for the replacement of the CAD System. The annual cost will rise by $103,000
for the new CAD System. In consultation with the CFO, CIO and City Manager, this item is
not subject to the 0% freeze for goods and services.
C.1
Edward Keyes, Chair
Members of the Board of Police Commission
November 9, 2021
Page 4
Suhject: Saint John Police Force & PSCC 2022 Operating Budget
Conclusion
The Police Force has consistently been good Corporate Citizens and have managed their
budget accordingly to provide best value for taxpayers. However, as the Force along with
City has entered a new era as it comes to Cyber Security. The investments that are being
made in the Records Management System and CAD System that will ultimately put
budgetary pressures on the operating budget and will need support for the City to move
forward with these initiatives.
The Force will continue to be diligent managing the operating budget, however a
complete freeze on goods and services cannot impact the Forces ability to provide
services. There is very little control over rising fuel prices, increasing insurance rates, legal
costs, vehicle maintenance parts cost as examples and these types of expenditures will
likely be under pressure in 2022.
RECOMMENDATION
It is recommended that the Board accept and approve the 2022 Operating Budget as
presented and forward the budget and resolution to the next meeting of Finance
Committee.
Attached reports and documents:
• Appendix 1 - Saint John Police Force 2022 Operating Budget
• Appendix 2 -Public Safety Communications Centre 2022 Operating Budget
• Appendix 3 — Letter from City Manager
Respectfully submitted,
Craig Lavig , B.Com
SENIOR FINAPkE MANAGER
Robert M. Bruce
CHIEF OF POLICE
Ir11
The Saint John Police Force qw
2022 Operating Budget fm
Revenues
Secondments
Prisoner Lodging
Accident Reports
Extra Duty Charges
Province of NB Cost Sharing Tunnel
Other Revenues
2022 2021
Budget Budget
200,000
470,000
75,000
75,000
20,000
20,000
100,000
100,000
55,000
55,000
75,000
100,000
Total Revenues 525,000 820,000
Expenditures by Division
Administrative Services
1,848,081
1,828,082
Saint John Board of Police Commission
112,050
112,050
Support Services Division
2,190,947
1,972,848
Criminal Investigative Division
4,529,737
4,237,272
Patrol and Operations Services Division
15,025,146
14,815,048
Detention Services
176,575
174,000
Facility Management Services
937,450
944,128
Fleet Services
1,023,518
1,009,832
Total Expenditures by Division
25,843,504
25,093,260
Expenditures by Category
Salaries and Benefits
22,065,429
21,414,430
General Services
458,500
346,451
Insurance
80,700
60,834
Professional Services
317,500
310,000
Other Purchased Services
151,000
129,700
Repairs and Maintenance
115,150
115,000
Rentals
1,065,000
1,057,250
Purchased Goods
301,700
444,100
Internal Charges
868,375
790,495
Asset Purchases
420,150
425,000
Total Expenditures by Category
25,843,504
25,093,260
i:3
Public Saftey Communications
Centre
2022 Operating Budget
Expenditures by Category
Salaries and Benefits
General Services
Repairs and Maintenance
Rentals
2022 2021
Budget Budget
2,479,750
21297,021
209,686
1191700
47,000
45,000
1,100
1,000
Purchased Goods 17,000 18,000
Computers 34,887 24,960
Asset Purchases - -
Total Expenditures by_Category _ _ 2,789,423 21505,681
Revenues 10213,800 11187,888
�11
RECEIVED
MAR 4 M1
SAINT JOHN BOARD OF
POLICE COMMISSIONERS
February 23, 2021
Saint John Police Board of Commissioners
One Peel Plaza
Saint John NB E2L OE1
Attention: Mr. Ed Keyes, Chair
Dear Mr. Keyes:
Re: 2022 Budget
In the year 2020, the City of Saint John undertook a significant restructuring effort to put the City on a
sustainable path by implementing a long-term financial plan and a sustainability plan. Together, with full
support of the Commission, we have been succegsful in achieving a historic reset through an
organizational restructuring to eliminate a $10 million -dollar structural deficit. It is imperative the City
never again falls back to having structural deficits. To ensure success on achieving sustainability,
compliance with the City's financial policies, including the wage escalation policy, is critical.
As we embark on preparing budgets for 2022, it is important that the Commission be advised on how the
City will determine your budget envelope, so that there is ample time to make operational adjustments.
The measures being imposed are part of the City's overall sustainability plan and apply to all Departments
and to the Agencies, Boards and Commissions funded by the City. The 2022 Budget funding envelope for
the Police Commission will be calculated as follows:
Wage and benefit budgets will be increased by the Council approved wage escalation rate
pursuant to the wage escalation policy.
2. Goods and services budget will be frozen at the approved 2021 budget levels. There will be no
increases for inflation or additional services.
3. The City will reduce your budget for charges associated with shared services (financial, human
resources, communications, and IT support provided by the City).
The City will not know the approved wage escalation rate until such time the Province releases the Saint
John assessment base later this year. The shared services cost will be modest and based on time spent
providing services to the Commission. However, for illustrative purposes, assuming the wage escalation
rate is 1.5%, and based on a shared service charge of $100,000, the approved budget envelope for the
Police Commission in 2022 would be calculated as presented below:
SAINT JOHN
/ 0 Z
P.O. Box 1971 Saint John, NB Canada E2L 40 www.sainoohn.ca I C.P.1971 Saint John, N.-B. Canada E2L 41.1
iN
2021 Approved 2022 Projected % Increase
Wages & Benefits
$
21,458,206 $
21,780,079 1.501ya
Good & Services
$
2,658,774 $
2,658,774 NO
Shared Service Charge
- -$
100,000
Less Revenue
-$
3,169,997 -$
3,169,997
City Operating Subsidy
$
20,946,983 E $
21,168,856
The work of the Commission in supporting and promoting the City's sustainability efforts has been critical
to our success. We appreciate the Commission's leadership to ensure both the City and the Police
Commission continues our current path of sustainability.
If you have any4urther questions, please do not hesitate to reach out to my office for further discussion.
Sincerely,
c5ar-le�
John Collin
City Manager
c.c.: Acting Police Chief Tony Hayes
11
e I'" IUAIT
FINANCE COMMITTEE REPORT
Report Date November 17, 2021
Meeting Date November 24, 2021
Chairman Sullivan and Members of the Finance Committee
SUBJECT: 2022 Proposed General Fund Operating Budget
OPEN OR CLOSED SESSION
This matter is to be discussed in open session of the Finance Committee.
AUTHORIZATION
Primary Author
Commissioner/Dept. Head
City Manager
Kevin Fudge
Kevin Fudge
John Collin
RECOMMENDATION
It is recommended that the Finance Committee approve the draft 2022 General
Operating Budget and it be brought forward to Common Council with the
recommendation to receive and file at the November 29t" meeting.
EXECUTIVE SUMMARY
The proposed 2022 General Operating Budget was presented to the Finance
Committee on October 28t", 2021. The budget has been produced based on
Council's strategic priorities as well as on the principles, policies and targets
contained in the City's Long Term Financial Plan.
The proposed 2022 General Operating Budget totals $164,721,858, up 4.7% year
over year. However, when adjusting for the windup of the Parking Commission
and Industrial Parks (separate entities in 2021), as well as a carryover deficit from
2020, the normalized increase in the budget is approximately 2.65%. The budget
includes a property tax rate reduction of 7.5 cents, from $1.785 to $1.71 per $100
of assessed value. If approved by Council, the 2022 property tax rate would be
the lowest property tax rate set in Saint John in 24 years, since 1998.
PREVIOUS RESOLUTION
N/A
12
-2-
STRATEGIC ALIGNMENT
The proposed 2022 draft General Fund Operating Budget is aligned with Councils'
priorities, the City's financial policies and plans, and strategic operational plans.
REPORT
The proposed 2022 General Operating Budget was presented to the Finance
Committee on October 281h, 2021. The proposed budget has been produced
based on Council's strategic priorities as well as on the principles, policies and
targets contained in the City's Long Term Financial Plan.
The proposed 2022 General Operating Budget totals $164,721,858, up 4.7% year
over year. However, given the 2022 operating includes the wind up of the Saint
John Parking Commission, Industrial Parks, and a carryover deficit from 2020, the
annual normalized increase is approximately 2.65%. The budget includes a
recommendation to reduce the property tax rate by 7.5 cents, from $1.785 to
$1.71 per $100 of assessed value. If approved by Council, the 2022 property tax
rate would be the lowest tax rate in 24 years, since 1998 and put the City 3 years
ahead of the Long -Term Financial Plan tax rate target.
REVENUE
Property tax revenue has increased based on a strong annual growth rate of
6.24%. However, with a proposed tax rate reduction of 7.5 cents, year over year
property tax revenue is only up 2.7%, from $125.9M in 2021 to $129.4M in 2022.
The City's Equalization and Community Fund Grant (unconditional grant) has been
reduced by approximately $392K or 2.1%, landing at $17.8M in 2022 compared to
$18.2M in 2021. The 2022 proposed operating budget includes approximately
$2.4 transfer in from reserves; $500K is from Saint John Energy revenue associated
with the Birch Hill Wind Farm project and approximately $1.9M from Safe Restart
Funds to address the 2020 carryforward deficit of $991K (due to Covid-19 impacts)
and estimated parking losses of $876K in 2022 due to the economy not being fully
recovered.
In Millions
Property Tax
Unconditional Grant
Transfer In from Operating Reserve
Additional Net Revenue from LNG
Own Source Revenue
2022
2021
Variance
$129.42
$125.99
$3.43
2.72%
$17.84
$18.23
-$0.39
-2.1%
$2.37
$0.00
$2.37
N/A
$1.14
$0.00
$1.14
N/A
$13.95
$13.11
$0.84
6.4%
$164.72 $157.33 $7.39 4.70%
13
-3-
Own source revenues are up approximately $840K or 6.4% primarily due to the
wind up of the Parking Commission & Industrial Park, with those revenues being
included in 2022 but not in 2021. The city receives an annual notice after May 31't
on the assessment of the LNG Facility. Given this annual adjustment has been a
reoccurring for several years without any appeal, staff is comfortable including
this as reoccurring revenue in the 2022 budget. It is estimated that the City will
receive approximately $2.06M in additional LNG property taxes however this will
be offset by an additional loss in unconditional grant funds of approximately
$894K and increase cost of assessment charge to the Service New Brunswick of
approximately $23K of net additional property taxes from LNG at $1.14M.
EXPENSES
Overall expenses are up year over year $7.39M or 4.7%. Wages and Benefits
budget is well within the 2022 wage escalation policy limits, increasing by $1.96M
or 2.27% year over year. Goods and Service are up $2.96M or 5.8% however
approximately $1.8M are expenses brought in 2022 that were not present in 2021
due to the wind up of the Parking Commission and Industrial Parks. When
normalizing these expenses, it brings year over year goods and services increase
to 2.3%. Fiscal Charges are up 12.3% primarily due to Pay as You Go increase and
capital reserve investments that support Council priorities.
In Millions
2022
2021
Variance
%
Salaries & Benefits $88.42
$86.46
$1.96
2.27%
Goads & Services $53.77
$50.81
$2.96
5.8%
Fiscal Charges $22.53
$20.06
$2.47
12.3%
$164.72
$157.33
$7.39
4.70%
The table below illustrates how the City's proposed $164.72M budget breaks
down by service.
In Millions
2022
2021
Variance
%
Growth & Community Services
$16.29
$15.51
$0.78
5.0%
Public Works &Transpiration Services
$39.45
$38.49
$0.96
2.5%
Pu bl i c Safe ty Se rvi ce s
$56.20
$54.94
$1.26
2.3%
Utilities & Infrastructure Services
$6.62
$5.60
$1.02
18.2%
Strategic Services
$7.29
$6.96
$0.33
4.7%
Corporate Se rvi ces
$7.09
$6.35
$0.74
11.7%
Other Charges
$31.78
$29.48
$2.30
7.8%
$1.64.72
$157.33
$7.39
4.70%
14
-4-
• Growth and Community Service increase is approximately $780K higher year
over year (5%) primarily due to $350K investment in Building Incentive
Reserves as well as $300K for projects in Affordable Housing & Neighborhoods.
• Public Works & Transportation Service increased by approximately $960K or
2.5% mostly due to the wind up of the Parking Commission as of October
(these expenses are budgeted in 2022 but were budgeted by the Parking
Commission in 2021).
• Public Safety services are up $1.26M or 2.3%. Public Safety budgets are held
to escalation limits within City financial policies.
• Utilities & Infrastructure Services are up $1.02M or 18.2% due to two short
term contracted engineering positions to support Quality of Life capital
projects for $200K, $200K to improve HVAC services at TD Station, and $600K
in Urban Storm services that was reallocated from the Public Works service
budget based on City restructuring.
• Strategic Services is up approximately $330K or 4.7% due to annual costs
associated with more secure, modern, and robust IT infrastructure for $245K,
increase in assessment charge to SNB due to higher tax base for $80K, and
increase in the premium for the City's public liability insurance for $110K.
• Corporate Services has increased by $740K or 11.7% due to an increase of
$300K in the City Managers professional services to support performance
management, reviews of the City's Agencies, Boards and Commissions as well
as support for labour relations. A casual position has also been added to the
City Manager's budget for $100K to support all matters related to municipal
reform. In addition, the windup of DevelopSJ has resulted in costs associated
with the Industrial Parks to be absorbed by the City's budget for $86K. Legal
services are up $94K due to administration support, investment in Truth &
Reconciliation training and a new Information Governance System.
• Other charges are up $2.30M (7.8%) due to $1.3M increase in pay as you go
funding in accordance with the City's Debt Management Plan and $600K in
additional funding in Capital Reserves that will be put towards Council
priorities such as additional funding to Dominion Park ($200K), Saint John
Transit capital reserve ($200K) and more investment in sidewalks with a
Sidewalk Capital Reserve ($200K).
LONG TERM FINANCIAL PLAN
The budget follows 4 key financial values set out in the long-term financial plan:
1. Don't spend more money than you make — 2022 budget is a structurally
balanced budget.
15
-5-
2. Borrow Wisely — the budget includes principal and interest charges of
$15.2 million for the general fund before Parking Commission debt (due
to wind up), which is a reduction of approximately $700K over 2021.
The city continues to reduce debt and increase pay as you go and is on
track with its Debt Management Plan.
3. Save your money for a rainy day —The budget includes $1.2M in capital
reserves to address several Council priorities, avoiding new debt and
continuing a culture of "save first" versus "spend first".
4. Take control of your expenses before they take control of you_— the
2022 operating budget follows the City's wage escalation policy.
The 2022 budget meet or exceed the targets in the long-term financial plan:
Assessment
Higher is
Growth
better
Lower is
Tax Rate
better
Pay -as -you -Go
Higher is
Contribution
better
Total People
Cost (% of Total
Lower is
better
Revenue)
Debt per
Lower is
Capita
better
Debt Service
Lower is
Ratio
better
Total Debt as
a % of
Lower is
Operating
better
Budget
Cumulative
Higher is
Debt
better
Reduction
1.5 %
$1.785
$4.3 M
55%
$1,336
9.8%
56%
$9.94M
16
3.0%
$1.775
$4.5M
53%
$1,283
9.4%
53%
$10.34M
6.24%
$1.710
$4.5M
54%
$1,305
9.3%
54 %
$13.3 M
-6-
RISK MANAGEMENT
The city has experienced the highest tax base growth since 2010. 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
without having a long-term financial plan (goals, targets, performance measures)
the City fell into a structural deficit years later. The proposed 2022 budget is a
balanced risk -based approach which reduces the tax rate to maintain the City's
competitive advantage, is mindful of inflationary pressures in the community, is
mindful of the volatility of a recovering economy during a global pandemic and is
responsible by not increasing the reoccurring cost of government based on a
single year spike in assessment largely associated with a market adjustment and
premised on new construction.
Saint John Tax Base Increase
10.00% 9 08%
8.00%
\6.4
6.00%
4.00% 4.01%
3% STRUCTURAL DEFICIT
3.26%
\ - 2.00% 1.86%
1�8
�1.53% 0.59% %�\
6.
v 1.05%
0.56% 0.39%
0.00%
2009 2010 2011 2012 2013 2 4 2015 2016 2017 2018 2019 2020 2021 2022
-2.00% -0.48%
—Tax Base Increase
CONCLUSION
The proposed 2022 General Operating Budget continues to advance 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.
SERVICEAND FINANCIAL OUTCOMES
The proposed 2022 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.
ATTACHMENTS
Exhibit 1— 2022 Proposed Draft General Fund Operating Budget
17
The City of Saint John
2022 General Fund Operating Budget
2022
2021
Budget
Budget
Revenues
Property Taxes
129,423,226
125,990,634
Equalization & Unconditional Grant
17,837,497
18,229,402
Transfer from Operating Reserves
2,367,056
-
Additional Net Revenue from LNG
1,143,049
-
Growth & Community Services
2,749,714
3,751,344
Public Works &Transportation Services
5,656,780
3,790,950
Public Safety Services
2,105,169
2,451,188
Utilities & Infrastructure Services
332,039
332,039
Strategic Services
2,822,328
2,786,000
Corporate Services
285,000
-
Total Revenues
164,721,858
157,331,557
Expenditures
Growth & Community Services
16,291,320
15,508,648
Public Works &Transportation Services
39,445,202
38,487,021
Public Safety Services
56,204,643
54,940,580
Utilities & Infrastructure Services
6,623,401
5,600,504
Strategic Services
7,286,166
6,961,961
Corporate Services
7,092,813
6,346,858
Other Charges
31,778,313
29,485,985
Total Expenditures
164,721,858
157,331,557
Surplus (Deficit) - -
18
1
City of Saint John Service Areas
2022 Salaries and Goods & Services
2022 2021
Budget Budget
Growth & Community Services
Salaries 5,099,241 4,823,873
Goods & Services 11,192,079 10,684,775
TOTAL 16, 291, 320 15, 508, 648
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
15,514,645
23,930,557
39,445,202
15,498,985
22,948,036
38,447, 021
46,230,825
45,221,569
9,973,818
9,777,922
56,204,643
54,999,491
3,392,655 2,827,813
3,230,746 2,772,691
6,623,401
3,831,341
3,454,825
7,286,166
5,600,504
3,928,103
3,014,947
6,943,050
5,105,822
4,796,486
1,986,991
1,550,372
7,092,813
6,346,858
31,778,313 29,485,985
31,778,313 29,485,985
TOTAL EXPENDITURES 164,721,858 157,331,557
19
2
The City of Saint John
2022 General Fund Operating Budget
2022 2021
Budget Budget
Revenues
Property Taxes
129,423,226
125,990,634
Equalization & Unconditional Grant
17,837,497
18,229,402
Transfer from Operating Reserves
2,367,056
-
Additional Net Revenue from LNG
1,143,049
-
Growth & Community Services
2,749,714
3,751,344
Public Works &Transportation Services
5,656,780
3,790,950
Public Safety Services
2,105,169
2,451,188
Utilities & Infrastructure Services
332,039
332,039
Strategic Services
2,822,328
2,786,000
Corporate Services
285,000
-
Total Revenues
164,721,858
157,331,557
Expenditures
Growth & Community Services
Growth & Community Planning Services
1,695,676
1,612,509
Development Services
102,884
102,884
Development Engineering
346,667
362,645
Community Development
388,623
473,101
Animal Control
91,244
91,244
Dangerous and Vacant Building Program
547,385
472,032
Minimum Property Standards
310,229
297,895
Heritage Conservation Service
195,842
195,630
Cultural Affairs
126,289
126,031
Other By -Laws
429,822
425,278
Permitting & Inspection Services
1,027,434
1,040,806
Regional Economic Development Agency
2,175,000
2,175,000
Market Square
2,250,000
2,250,000
Saint John Trade & Convention Centre
262,615
572,270
Imperial Theatre
330,444
344,165
Saint John Aquatic Centre
451,198
400,000
Saint John Arts Centre
191,673
152,920
TD Station
590,777
564,810
Library
473,001
472,892
City Market
1,075,756
1,047,824
Arts & Culture Board
70,000
70,000
Public Art Maintenance & Repair
16,000
16,000
20
3
The City of Saint John
2022 General Fund Operating Budget
��_,-
2022
2021
Budget
Budget
Growth & Community Services (Continued)
Remembrance Day
1,500
1,500
New Year/Canada Day Celebrations
15,000
15,000
PRO Kids
235,526
19,163
Succeed & Stay
171,758
205,863
Local Immigration Partnership
124,153
89,863
Carleton Community Center
182,700
182,700
Loch Lomond Community Center
45,000
45,000
North End Community Center
166,876
169,589
Recreation Programming
564,327
544,953
Neighbourhood Development
152,000
152,000
YMCA - Contracted Services
149,560
137,661
Boys and Girls Club - Contracted Services
137,887
139,950
Unspecified Grants
184,000
184,000
Strategic Projects - Affordable Housing and Neighborhoods
300,000
-
Lifeguards
181,000
181,000
Play SJ
15,000
15,000
Lord Beaverbrook Rink
166,474
159,470
Building Incentive Reserve
350,000
-
Total Growth & Community Development Services
16,291,320
15,508,648
Public Safety Services
Fire Rescue and Suppression Service
22,778,574
22,312,929
Fire Training
-
1,000
Technical Rescue Response
45,782
46,256
Hazardous Materials
66,905
72,626
Fire Prevention
822,637
856,920
Fire Investigation
57,482
61,647
Emergency Management Services
341,536
341,535
Water Supply and Hydrants
2,500,000
2,500,000
Public Safety Communications Centre
2,789,423
2,505,681
Street Lighting
958,800
959,982
Police Adminstration
1,848,081
1,828,082
Criminal Investigations
4,529,737
4,237,272
Police Commission
112,050
112,050
Automotive Equipment
1,023,518
1,009,834
Support Services
2,190,947
1,972,848
Dentention
176,575
174,000
Police Operations
15,025,146
15,003,790
Stations and Buildings
937,450
944,128
Total Public Safety Services
56,204,643
54,940,580
21
4
The City of Saint John
2022 General Fund Operating Budgets—�E
2022
Budget
2021
Budget
Public Works & Transportation Services
Snow Control Streets
5,177,279
5,327,402
Street Cleaning
1,520,026
1,671,894
Utility Cuts
710,263
710,263
Street Services - Surface Maintenance
7,722,859
8,448,368
Snow Control Sidewalk
921,437
910,718
Sidewalk Maintenance
459,829
580,965
Pedestrian & Traffic Management Service
1,982,463
1,979,926
Solid Waste Management
3,674,381
3,759,606
Regional Services Commission
28,657
20,000
Landscape - Parks & Open Spaces
1,883,049
2,047,995
Rockwood Park
376,336
407,788
Urban Forestry
282,576
313,445
Saint John Horticultural Association
40,000
40,000
Arena Operation & Maintenance
1,319,299
1,168,546
Sportsfield Operation & Maintenance
1,159,089
1,195,592
Other Facilities Operation & Maintenance
396,901
406,222
Transit Debt
1,824,485
1,961,195
Transit Subsidy
5,273,690
5,044,787
Fleet Stockroom
282,982
219,495
Stormwater Rural
1,958,602
1,691,345
Parking Administration
760,182
581,470
Peel Plaza Parking Garage
297,216
-
Market Square Parking Garage
132,914
-
Off Street Parking
1,260,687
-
Total Public Works & Transportation Services
39,445,202
38,487,021
Utilities & Infrastructure Services
Engineering
Carpenter Shop
Facilities Management
1,191, 095
914,136
325,622
324,231
1,545,173
1,408,663
City Hall Building 1,014,587 1,014,587
GIS 426,585 376,224
Stockroom 248,134 269,413
Stormwater Urban 1,872,205 1,293,250
Total Utilities & Infrastructure Services 6,623,401 5,600,504
22
5
The City of Saint John
2022 General Fund Operating Budget
Strategic Services
Finance
1,172,280
1,176,140
Assessment
1,468,310
1,388,221
Supply Chain Management
428,124
399,446
Information Technology
3,332,935
3,073,774
Corporate Planning
312,720
311,448
Insurance
121,797
272,932
Liability Insurance
450,000
340,000
Total Strategic Services
7,286,166
6,961,961
Corporate Services
City Manager's Office
1,019,922
625,173
Mayor's Office
219,350
216,333
Common Council
524,902
519,902
Common Clerk
607,207
594,499
Human Resources
1,853,166
1,826,083
Legal Department
1,030,331
936,521
Real Estate
176,940
177,537
Saint John Industrial Parks
71,371
-
Barge Terminal
15,000
-
Customer Service
896,456
877,809
Corporate Communications
524,001
573,001
External Relations
154,167
-
Total Corporate Services
7,092,813
6,346,858
Other Charges
Fiscal Charges
15,741,124
15,941,014
Deficit 2nd Previous Year
991,456
214,971
Landfill Closure
300,000
300,000
Special Pension Contributions
9,245,733
8,875,000
Long -Term Disability
-
550,000
Restructuring
-
-
Transfer to Capital Reserves
1,200,000
605,000
Other Charges
-
-
Capital from Operating
4,300,000
3,000,000
Total Other Charges
31,778,313
29,485,985
Total Expenditures 164,721,858 157,331,557
Surplus (Deficit) - -
23
6
e I'" IUAIT
FINANCE COMMITTEE REPORT
Report Date November 17, 2021
Meeting Date November 24, 2021
Chairman Councillor Sullivan and Members of Finance Committee
SUBJECT. 2022 Utility 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
J. Brent McGovern
I John Collin
RECOMMENDATION
It is recommended that the Finance Committee approve the 2022 Utility Fund
Operating Budget and forward to Common Council for approval.
EXECUTIVE SUMMARY
The 2022 Utility Fund Operating Budget was presented to the Finance Committee
on October 28t". There were no changes in the budget presented on October 28tn
and the purpose of this report is to recommend that the Finance Committee
approve the 2022 Utility Fund Operating Budget.
PREVIOUS RESOLUTION
Finance Committee Meeting — October 28t", 2021 — "It is recommended that the
Finance Committee reflect upon the proposed 2022 Utility Fund Operating Budget
appended here to and ask questions of staff until such time as staff returns to
Finance Committee at its next meeting."
STRATEGIC ALIGNMENT
The proposed 2022 Utility Fund Operating Budget is aligned with Council's
priorities demonstrated though the commitment to address infrastructure risk
associated with climate change, focusing on its leak detection program that helps
eliminate water waste. The Utility continues to find operational efficiencies
through continuous improvement, focus on ensuring service objectives are being
-2-
met and managing the finances of the Utility to achieve rate stabilization for rate
payers.
REPORT
The 2022 Utility Fund Operating Budget will represent the fourth year in a row
that will see no rate increase for ratepayers that use both water and sewer
services. These ratepayers include both flat rate customers who will see the
annual cost remain the same at $1,428 per year and metered customers will see
no change in the cost per cubic metre and meter charges.
Potable Revenue
Overall potable revenue for 2022 has been budgeted at $37,170,000 (2021-
$37,200,000). The Utility saw another decrease in flat rate customers in 2021.
Since 2017 the number of flat rate units has declined by a total of 470 billed units.
Some of the decline relates to customers having to switch to a meter per by-law
requirements, a large number relate to demolished buildings and several
properties were bought and demolished as a result of the Irving Oil butane leak or
industrial expansion activities (ex. along Dever Road in west Saint John).
Meter rate revenue is from metered customers and are largely commercial,
manufacturing, malls, schools, restaurants, hotels, and apartment buildings.
COVID 19 has had a negative impact on many of these businesses and revenue is
still unpredictable for 2022. Due to this factor, the Utility is being conservative in
predicting water consumption for 2022 and will not be increasing estimates until
the consumption data shows a different trend and there is a stable increase in
economic activity amongst the businesses that use water (restaurants, hotels,
cruise ships, bars, etc.).
The balance of revenues includes the fire protection levy, storm sewer levy,
interest revenue, other revenue, and prior year surplus.
Potable Expenditures
The Utility has continued to focus on expenditure reductions, particularly with
wages and benefits and has been reduced approximately $1.3 million since 2020
and overall expenditures have been reduced by $1.6 million since 2020. These
expense reductions were critical to address the reduction in revenue. Revenue has
declined by $1.6 million since 2020 and while still holding rates at the same level.
The Utility still has a large amount of expenses that cannot be reduced further to
provide water and sewer services. Costs such as annual payments for the water
treatment plant capital and operating, cost of running water and wastewater
pump stations, sewer treatment plants, debt payments, electricity, property taxes
and insurance are just some examples of areas that need to be funded to provide
services.
i►R
-3-
There are several initiatives that will be undertaken as well in the 2022 budget.
There will be leak detection done on the entire East water distribution system
which may identify leaks to be repaired to improve water efficiency and maintain
a highly reliable water system. A spare motor for the South Bay well field pump
will be purchased to ensure there is a continual supply of potable drinking water.
The budget includes: the underground inspection of a 900mm watermain the runs
through the City, continued efforts for fire hydrant inspections and a painting
program. Also included in the budget is increased funding in trenchless technology
to complete more sanitary pipe repairs through pipe patching which will mitigate
the need to excavate pipes and subsequent repairs to asphalt and concrete.
The budget includes $5.172 million in pay as you go (capital from operating)
capital funding, an increase of over $370k over 2021. This will allow the Utility to
complete its 2022 capital program without any borrowing. There has been a lot of
success in obtaining funding for Capital projects as can be seen in the proposed
2022 Capital Utility Budget. The funding will allow the Utility to focus on climate
change initiatives, sewer separation and the renewal of underground
infrastructure in coordination with the General Fund.
Industrial Raw Water
The Utility budget also includes the expenditures and revenues for the four
customers who receive raw untreated water. The bylaw rates include the
following.
➢ Operational cost to provide the service,
➢ Contributions to asset replacement/asset management,
➢ Rate stabilization reserves,
➢ New debt associated with the industrial system delivering the service,
➢ Previous debt associated with being a member of the water
distribution system.
In summary, the City set the rates to cover all operating costs associated with
providing raw water to each customer, recover past debt associated with each
system and include a charge for future asset replacement. There is also a charge
to some customers to cover the cost of assets currently being replaced, along with
funding to a rate stabilization reserve for each customer.
Rates for each of the four customers are seeing various degrees of increases. Some
of the increases particularly NB Power, are based on lower consumption estimates
and capital from operating increases. Irving Paper (Flume) East will see a reduction
in its Bi-Monthly charge and is due to a reduction in the capital from operating
charge from 2021.
Overall, the consumption rates will increase for each customer as note below.
41-1
-4-
Customer
2022 Rate
2021 Rate
East Industrial
Irving Oil
0.2755
0.2722
Irving Paper
0.0677
0.0611
West Industrial
Irving Pulp & Paper
0.0704
0.0667
NB Power Coleson Cove
0.7145
0.3850
Conclusion
The fourth -rate freeze for 2022 is a positive note for potable ratepayers after
several years of increases. The Utility has continued to focus on cost reductions,
continuous improvement, finding efficiencies, and process improvements in 2021,
as well as debt management, leveraging of funds from other levels of Government
and pay as you go (no borrowing) for all capital expenditures.
The Utility will continue to focus on the various cost control initiatives. However,
a major issue the Utility cannot control is its revenue base. There continues to be
a steady decline in flat rate accounts and meter consumption is still challenged
due to effects of COVID and impacts such closures of certain businesses or
businesses not running at full capacity.
As the City realizes growth and tax base expansion, the Utility does not see a
similar lift in its potable revenues as it does with tax assessment. Without
sustained growth in the revenue base, rate stabilization on an annual basis will be
significantly challenging to maintain.
In accordance with the City Manager's Work Plan, work has commenced on
preparing for 10-year long-term financial plan and work on it will be completed in
2022. The document will provide the financial road map for the Utility.
SERVICEAND FINANCIAL OUTCOMES
See enclosed 2022 Utility Fund Operating Budget
INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS
The budget was established in collaboration with the City's Finance team.
ATTACHMENTS
• Appendix —A— 2022 Saint John Water Operating Budget
WA
The City of Saint John ,�'°'n"' t'dr�� r _`
2022 Utility Fund Operating Budget
w �
2022 2021
Budget Budget
Expenditures
Drinking Water Service
Watershed Management 822,650 360,000
Water Treatment 8,440,300 8,381,000
Water Pumping & Storage 1,178,345 1,201,000
Transmission & Distribution 4,503,100 4,790,000
Customer Metering 728,300 694,000
Internal Charges 467,500 467,500
Other Charges 555,000 605,000
Debt Servicing 3,808,000 3,978,000
Transfer to Operating Reserves - 825,000
Capital from Operating 1,057,400 2,836,000
Total Drinking Water Service 21,560,595 24,137,500
Wastewater Service
Wastewater Pumping 2,997,800 2,927,000
Wastewater Collection 3,017,855 3,078,000
Wastewater Treatment 4,919,450 4,758,000
Internal Charges 467,500 467,500
Other Charges 555,000 605,000
Debt Servicing 3,202,100 3,291,000
Capital from Operating 4,112,800 1,965,000
Total Wastewater Service 19,272,505 17,091,500
Industrial Water Service
Watershed Management 660,800 584,000
Water Pumping and Transmission 1,859,300 1,806,000
Customer Metering 175,950 116,000
Debt Servicing 1,892,065 1,953,000
Transfer to Operating Reserves 455,178 409,000
Transfer to Capital Reserves 1,005,304 837,000
Capital from Operating 467,878 268,000
Total Industrial Water Service 6,516,475 5,973,000
Infrastructure Management
Engineering Services
717,900
720,000
Total Expenditures 48,067,475 47,922,000
1
The City of Saint John ,onn 4,-.
2022 Utility Fund Operating Budget
2022 2021
Budget Budget
Revenues
Flat Rate Accounts 22,250,000 22,530,000
Meter Rate Accounts 14,670,000 14,670,000
Industrial Raw Water Accounts 6,347,859 5,973,000
Fire Protection Levy 2,500,000 2,500,000
Storm Sewer Levy 925,000 950,000
Other Revenues 937,216 924,000
Previous Year's Surplus 437,400 375,000
Total Revenues 48,067,475 47,922,000
Annual Flat Rate - Water and Sewerage $1,428 $1,428
Meter Rates:/Cu.m.
Block 1 - First 100 $1.9940 $1.9940
Block 2 - Excess of 100 $1.2700 $1.2700
Consumption based on Bi-monthly billings
NOTE: Sewer Surcharge 80.35% of Water Charge
Industrial Raw Water Rate:/Cu. M
East Industrial
Irving Oil
$0.2755
$0.2722
Irving Paper
$0.0677
$0.0611
West Industrial
Irving Pulp and Paper
$0.0704
$0.0667
NB Power (Coleson Cove)
$0.7145
$0.3850
Industrial Raw Water Rate - Bi-monthly fixed charge
East Industrial
Irving Oil
$25,067
$21,983
Irving Paper
$3,587
$3,424
West Industrial
Irving Pulp and Paper
$45,879
$43,148
NB Power (Coleson Cove)
$1,329
$1,326
29
2
e I'" IUAIT
FINANCE COMMITTEE REPORT
Report Date November 19, 2021
Meeting Date November 24, 2021
Chairman Sullivan and Members of Finance Committee
SUBJECT. Revised 2019-2023 Canada Community - Building Fund (Formally the
Gas Tax Fund) Capital Investment Plan & General Fund Capital
Program — Revision I
OPEN OR CLOSED SESSION
This matter is to be discussed in open session of Finance Committee.
AUTHORIZATION
Primary Author
Commissioner/Dept. Head
City Manager
Michael Baker
J. Brent McGovern / Kevin
Fudge
John Collin
RECOMMENDATION
It is recommended that members of the Finance Committee:
• Approve the revised 2019 — 2023 Capital Investment Plan for the Canada
Community - Building Fund (Formally called the Gas Tax Fund)
Administrative Agreement as set in Exhibit 1 and submit it to the next
Common Council meeting for approval.
It is recommended that members of the Finance Committee:
• Approve Revision I of the 2022 General Fund Capital Budget in the amount
of $29,540,279 (gross) with contributions from other sources $16,720,876
yielding a net Capital budget in the amount of $12,819,403 as set in Exhibit
2 and submit it to the next Common Council meeting for approval.
EXECUTIVE SUMMARY
The purpose of this report is to recommend that the Finance Committee approve
the attached revised 2019-2023 Canada Community- Building Fund (CCBF) Capital
Investment Plan as well as approve a minor adjustment to the 2022 General Fund
Capital Program. An update to the investment plan was required as the Canada
Community - Building Fund provided a one-time top up allocation to the City of
Saint John. Within the revised 2019-2023 Capital Investment Plan the additional
10191
-2-
one-time top up funding is allocated to the Quality -of -Life projects which were
recently approved by Common Council under the 2022 General Fund Capital
Program.
With the approval of the Capital Program at the November 151h, 2021 Council
meeting a draft of the revised 2019-2023 Canada Community - Building Fund
Capital Investment Plan was submitted to the Province for comment that included
the Quality -of -Life projects detailed in the 2022 General Fund Capital Program.
Feedback backfrom the Province indicated the Greening/Branding/ Beautification
project within the approved 2022 General Fund Capital Program from their
perspective did not meet the CCBF funding requirements. As a result of this
feedback a revision to the 2022 General Fund Capital Program is required to
reallocate City share funding to the Greening/Branding/Beautification project and
CCBF funding to an approved Quality of Life project that is acceptable to the
Province. After additional discussions with the Province the extension of Harbour
Passage down Sydney Street was determined to be an acceptable alternative
project therefore it was added to the revised 2019 — 2023 Capital Investment Plan.
The above change has no bottom -line impact to the Capital budget as it simply
involves the redistribution of budgeted funds. Through the application process
with the Province, it was determined that the City is entitled to $63,724 of
additional CCBF funding compared to what has been approved for Quality of Life
projects in the 2022 General Fund Capital Program. This additional Other Share
funding is shown to be allocated to the Dominion Park Rehabilitation project in
the proposed revision I to the 2022 General Fund Capital program. The overall
financial envelope of City Share with the proposed revisions to the 2022 General
Fund Capital Program are unchanged.
All other non -Quality of Life projects remain the same as was previously approved
by Common Council in 2019 except one project was deleted from the revised
Investment Plan as the City does not plan to complete Cleaning and Lining for
Watermains in the near future. Unused funding was reallocated amongst the
other projects as actual figures for work completed in 2019 and 2020 of the
investment plan were required to be used by the Province.
PREVIOUS RESOLUTION
2019-237: City of Saint John Five Year Capital Investment Plan for the GTF
Administrative Agreement (2019-2023) approved
2021-303: 2022 General Fund and Utility Fund Capital Budgets approved
STRATEGIC ALIGNMENT
This report aligns with the recently approved 2022 General Fund and Utility Fund
Capital programs as well as, Council's Priorities for GROW, BELONG, MOVE AND
31
-3-
PREFORM as the plan includes spending all the one-time top up allocation funding
on Quality -of -Life Improvements.
REPORT
BACKGROUND
In 2019 the New Brunswick municipalities were provided with a template from the
Province along with a request to submit a Gas Tax Fund (GTF) Capital Investment
Plan for 2019-2023. On September 23rd, 2019, Common Council approved the
2019-2023 Gas Tax Fund Capital Investment Plan. Since Council approved this
Capital Investment Plan, the Gas Tax Fund has been renamed the Canada
Community— Building Fund (CCBF) and a one-time 2020-2021 top up allocation of
$4,720,321 is earmarked for the City of Saint John. As a result of this additional
funding the Province has asked the City to revise its previously approved 2019 —
2023 Capital Investment Plan forthe Canada Community - Building Fund (Formally
called the Gas Tax Fund) Administrative Agreement and allocate the additional
one time top up funding to municipal infrastructure or capacity building projects.
Included in the recently approved 2022 Capital Program submissions (General
Fund and Utility Fund) are a number of projects (i.e. Various Quality of Life projects
and several infrastructure renewal projects) proposed to be funded under the
revised 2019-2023 Canada Community— Building Fund.
At the request of staff, the Province has reviewed a draft of the revised 2019-2023
Capital Investment Plan and provided feedback that the
Greening/Branding/Beautification project within the approved 2022 General Fund
Capital Program does not meet CCBF funding requirements. As a result of this a
revision to the 2022 General Fund Capital Program is required to reallocate City
share funding to the Greening/Branding/ Beautification project and CCBF funding
to another approved Quality of Life project that is acceptable to the Province.
After further discussions with the Province they are in agreement that the Harbour
Passage Extension Quality of Life project would meet the requirements of the
CCBF funding program. Therefore, this change was made to the revised 2019-
2023 Capital Investment Plan. After the requested changes were made the
Province agrees that the proposed projects are eligible under the new CCBF
program. The next step now is to request Council approval of the attached Capital
Investment Plan and following that an agreement will ensue with the Province.
REQUIRED CHANGES TO THE 2022 GENERAL FUND CAPITAL PROGRAM
It was determined through this application process that the City is entitled to an
additional $63,724 CCBF funding than what was recently approved under the 2022
General Fund Capital Program. As a result, this additional CCBF funding is shown
as allocated to the Dominion Park Rehabilitation Project within revision I of the
attached 2022 General Fund Capital Program.
WA
-4-
As noted above there are minor changes required to be made to the 2022 General
Fund Capital Program to align with the revised 2019-2023 Canada Community —
Building Fund Investment Plan. The changes required to the Program are noted
below.
Current approved 2022 General Fund Capital Program
Project
Other Share
City Share
Harbour Passage Extension
$ -
$ 700,000.00
Greening/ Branding/
Beautification (Project to be
$ 385,000.00
$ -
funded under C.C.B.F)
Dominion Park Rehabilitation
(Project to be funded under
$ 635,000.00
C.C.B.F)
Total ($)
$1,020,000.00
$ 700,000.00
Required minor changes to the 2022 General Fund Capital Program.
Project
Other Share
City Share
Harbour Passage Extension
(Project to be partially funded
$ 385,000.00
$ 315,000.00
under C.C.B.F)
Greening/ Branding/
$ -
$ 385,000.00
Beautification
Dominion Park Rehabilitation
(Project to be funded under
$ 698,724.00
C.C.B.F)
Total ($)
$1,083,724.00
$ 700,000.00
As indicated above the $63,724 increase in Other share is based on the addition
of CCBF funding available to the City in 2022. The other required changes are
related to the reallocation of City Share funding in order to satisfy the Province in
terms of projects that meet the CCBF funding requirements.
The overall financial envelope of City Share with the proposed revisions to the
2022 General Fund Capital Program are unchanged.
ANALYSIS
Key to application under the CCBF funding program is the submission of a Five -
Year Capital Investment Plan. This Capital Investment Plan must outline in detail,
projects to be funded under the CCBF agreement that are considered as priorities
by the Municipality. The Capital Investment Plan that staff are recommending be
submitted, includes provisions for ten projects that otherwise would not have
been possible in the years 2019-2023 without the CCBF funding. These ten Water
& Sewerage Utility Fund Capital Program and General Fund Capital Program
projects total $34,069,789 which is proposed to be funded under the CCBF funding
program. It should be noted that projects listed in the previously approved and
-5-
revised Five -Year Capital Investment Plan have already been funded under this
program (2019, 2020 and 2021).
While a Five -Year plan is a requirement, the Agreement also recognizes that plans
do change. Provision has been made in the Agreement to allow the Municipality
to update or modify their Capital Investment Plan at any time during the term of
the Agreement subject to approval by the Province of New Brunswick Department
of Environment and Local Government.
The attached Capital Investment Plan includes the following content:
• Project Name, Category, Description, Expected Outcomes and Proposed
Indicator(s) for each project related to the Utility Fund and General Fund Five -Year
Capital Budgets
• Five -Year Capital Fund Budget Summary
Following approval of the Capital Investment Plan by the Finance Committee and
then Common Council, staff will submit the Plan to the Department of
Environment and Local Government for their final review and approval. After
approval of the Plan by the Province, they will forward a formal Canada
Community— Building Fund agreement for review and signature by the City.
The required changes to the 2022 General Fund Capital Program as a result of the
revised CCBF Five -Year Capital Investment Plan are minor (i.e. moving around of
funding shares) and only result in additional CCBF funding being allocated to the
Dominion Park Rehabilitation project.
SERVICEAND FINANCIAL OUTCOMES
In 2019 the Province announced the 2019-2023 Canada Community — Building
Fund (Formally called the Gas Tax Fund) allocations to the municipalities. The five-
year CCBF allocation for Saint John amounts to $24,129,638 plus a one-time 2018
top up amount of $5,219,830. In August 2021 the Province announced another
one-time top up amount of $4,720,321. As a result, the total CCBF funding
available to the City through this term is $34,069,789.
The Capital Investment Plan being recommended for submission includes projects
that otherwise would not have been possible in the years 2019-2023 without the
Canada Community —Building Fund.
With regards to the required minor revisions to the recently approved 2022
General Fund Capital Program the overall financial envelope of the City Share
remains unchanged while the overall financial envelope of the Other share is
increased by $63,724.
-6-
INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS
Input and coordination were received from Infrastructure and Utility Services,
Public Works and Transportation Services, Growth and Community Services and
Strategic Services
ATTACHMENTS
Exhibit 1 - City of Saint John Five -Year Capital Investment Plan for the Canada
Community— Building Fund Administrative Agreement (2019-2023)
Exhibit 2- Revision I of the 2022 General Fund Capital Program
W
Newer �Nouveau
BrunsWiZk
C A N A D A
CITY OF SAINT JOHN
Five -Year Capital Investment Plan
for the CCBF Administrative
Agreement
2019 - 2023
Department of Environment and Local Government
01.1
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
INTRODUCTION
The City of Saint John has prepared a five-year Capital Investment Plan for the
years 2019 — 2023 respecting the Canada Community -Building Fund (CCBF)
administrative agreement. Included are descriptions, cost estimates and financing
for each selected project. Each project will contribute towards achieving the following
program benefits:
a) Beneficial impacts on communities of completed eligible projects;
b) Enhanced impact of CCBF as a predictable source of funding including
incrementality; and,
c) Progress made on improving Local Government planning and asset
management.
CAPITAL INVESTMENT PLAN CONTENT
The capital investment plan for the CCBF administrative agreement includes the
following:
1. Certified copy of the resolution from Council adopting the five-year Capital
Investment Plan for the CCBF Agreement of the municipality
2. Project name, category, description, expected outcomes, proposed indicators for
each tangible capital asset project. Also indicate if an Environmental Impact
Assessment (EIA) and a tender are required for each project.
3. Five -Year Capital Budget Summary (Excel spreadsheet)
Page 2 / 14
Kul
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
(Name of local government)
FIVE-YEAR CAPITAL INVESTMENT PLAN
FOR THE CCBF ADMINISTRATIVE AGREEMENT
2019- 2023
RESOLUTION
201X-XXX Moved by Councilor and seconded by Councilor
"that the document entitled (Name of your local government)
Five -Year Capital Investment Plan for the CCBF
Administrative Agreement 2019-2023 be adopted".
Motion Carried
I certify that the above resolution of the council of
adopted while in regular/special session XXXXXX, 201X.
(SEAL)
was
CLERK
NAME OF YOUR LOCAL GOVERNMENT
Page 3 / 14
011
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
PROJECTS
1) Curb/Sidewalk Renewal & Asphalt Resurfacing — Various Locations
Project Category (select one):
Drinking water
Wastewater
Local roads and bridges ,.
Community energy systems
Capacity building
Disaster mitigation
Sport Infrastructure
Project Description:
Recreational Infrastructure 1=
Cultural Infrastructure
Tourism Infrastructure
Solid waste
Brownfield Redevelopment
r
Public transit
I —
Regional and local airports
F
Installation of new curb/sidewalk including asphalt resurfacing at various locations in
the City.
EIA Required Tender Required v
Expected Outcome:
A number of roadways in the City are in poor condition and there is a need to
replace the curb/sidewalk and resurface the roads to bring roads up to Municipal
Standards.
Proposed indicator(s):
The City will report on the number of kilometers of roadway upgraded to municipal
standards including sidewalk length.
Year
CCBF Contribution
Total Cost
2019
2020
2021
$1,500,000
$1,500,000
2022
$2,000,000
$2,000,000
2023
$3,000,000
$3,000,000
Page 4 / 14
061
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
2) Street Reconstruction — Various Locations
Project Category (Select one):
Drinking water
Recreational Infrastructure
F-
Wastewater
Cultural Infrastructure
F'
Local roads and bridges
Tourism Infrastructure
r
Community energy systems
Solid waste
r-
Capacity building
Brownfield Redevelopment
F
Disaster mitigation
Public transit
r
Sport Infrastructure
Regional and local airports
r-
Project Description:
Installation of new watermain and/or sanitary sewer main and/or storm sewer main
and/or reconstruction of the street surface.
EIA Required Tender Required v
Expected Outcome:
The underground piping and roadways are in poor condition and there is a need to
reconstruct the infrastructure to current municipal standards.
Proposed indicator(s):
The City will report on length, diameter and type of pipe and / or length of roadway
reconstructed to municipal standards.
Year
CCBF Contribution
Totai Cost
2019
2020
$1,320,385.20
$1,347,737
2021 1$2,010,000
$2,010,000
2022
$2,065,000
$2,065,000
2023
$10,154,082.80
$10,154,082.80
Page 5 / 14
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
3) One Mile Sanitary Lift Station Replacement
Project Category (Select one):
Drinking water
Recreational Infrastructure
F
Wastewater
Cultural Infrastructure
I'
Local roads and bridges
Tourism Infrastructure
r
Community energy systems
Solid waste
I —
Capacity building
Brownfield Redevelopment
F
Disaster mitigation
Public transit
r
Sport Infrastructure
Regional and local airports
r-
Project Description:
Installation of a new sanitary lift station to replace the existing facility that is at the
end of its asset life to ensure reliable collection of waste water.
EIA Required Tender Required v
Expected Outcome:
Under current conditions, the existing sanitary lift station bypasses wastewater
frequently due to equipment failure. Following completion of the project, the
operation of the facility will be more reliable.
Proposed indicator(s):
The City will report on the number of lift station facilities replaced.
Year
CCBF Contribution
Total Cost
2019
2020
$7,550.62
$7,550.62
2021 1$4,992,449.38
$4,992,449.38
2022
$2,300,000
$2,300,000
2023
Page 6 / 14
HI
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
4) Dominion Park Beach Facility Replacement
Project Category (Select one):
Drinking water Recreational Infrastructure lv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure l—
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
Completion of Phase 1 of the Dominion Park Master plan which entails constructing
a new building, building terrace, sunset plaza and changing facility to replace the
City's existing infrastructure that was demolished two years ago due to flooding
damage.
EIA Required Tender Required v
Expected Outcome:
The installation of new infrastructure will allow Dominion Park Beach to have
permanent recreational facilities available for all user groups to access and enjoy.
Proposed indicator(s):
The number of recreational facility components upgraded will be reported once the
project is completed.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$698,724
$928,724
2023
Page 7 / 14
iy
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
5) Forest Hills Playground Improvements
Project Category (Select one):
Drinking water Recreational Infrastructure Iv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure (—
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
Replace existing accessible priority playground (1 of 7 within the city) that is at the
end of its useful life and requires replacement.
EIA Required Tender Required v
Expected Outcome:
The outcome of this project would be the City having an accessible and safe priority
playground that all user groups, including the Forest Hills School, can utilize and
enjoy.
Proposed indicator(s):
The number of recreational facility components upgraded will be reported once the
project is completed.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$435,000
$435,000
2023
Page 8 / 14
!i93
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
6) Main Street North - Active Transportation Improvement
Project Category (Select one):
Drinking water Recreational Infrastructure Iv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure (-
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
Creation of pedestrian and/or cyclist access including safety improvements on Main
Street North and the viaduct.
EIA Required Tender Required v
Expected Outcome:
The creation of a safe corridor for active transportation access for users from the
City's North End to the Uptown area via Main Street North which aligns with City
plans (i.e. MoveSJ and Central Peninsula Plan).
Proposed indicator(s):
The length of new or upgraded pedestrian and/or cyclist corridor will be reported with
their location.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$435,000
$435,000
2023
Page 9 / 14
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
7) Market Place West Improvements
Project Category (Select one):
Drinking water Recreational Infrastructure Iv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure (—
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
Completion of the rehabilitation of the Market Place West Square which entails
active transportation and green space improvements.
EIA Required Tender Required v
Expected Outcome:
The outcome of this project would be the City having a rehabilitated fully accessible
Market Place West Square which is in line with the Parks Master Plan.
Proposed indicator(s):
The number of recreational facility components upgraded will be reported once the
project is completed.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$391,597
$391,597
2023
Page 10 / 14
:111
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
8) Market Plaza Ice Surface and Seating
Project Category (Select one):
Drinking water Recreational Infrastructure Iv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure (—
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
The creation of a recreational ice pad and public seating within Market Plaza which
can be used in many weather conditions.
EIA Required Tender Required v
Expected Outcome:
The outcome of this project would be the City having a new recreational ice pad with
public seating for residents and visitors to Saint John to utilize and enjoy.
Proposed indicator(s):
The number of new recreational facility components will be reported once the project
is completed.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$535,000
$535,000
2023
Page 11 / 14
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
9) Rockwood Park Improvements
Project Category (Select one):
Drinking water Recreational Infrastructure Iv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure (—
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
Completion of a portion of Phase 3 of the Rockwood Park Master Plan which entails
select lighting improvements and / or replacement of an existing bridge and / or the
renewal of sections of the Rockwood Park playground.
EIA Required Tender Required v
Expected Outcome:
The outcome of this project would be the city having safe passage between Lily
Lake and the Duck Pond, improved park lighting and the renewal of sections of the
Rockwood Park Playground (some sections have already been renewed) which
would allow people to access and enjoy the park safely.
Proposed indicator(s):
The number of recreational facility components upgraded will be reported once the
project is completed.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$1,840,000
$1,840,000
2023
Page 12 / 14
!Vl
Capital Investment Plan for the Canada Community — Building Fund (CCBF)
10) Extension of Harbour Passage
Project Category (Select one):
Drinking water Recreational Infrastructure Iv
Wastewater Cultural Infrastructure r
Local roads and bridges Tourism Infrastructure (—
Community energy systems Solid waste (-
Capacity building Brownfield Redevelopment F-
Disaster mitigation Public transit F
Sport Infrastructure Regional and local airports r-
Project Description:
The extension of harbour passage along Sydney Street which entails constructing a
new walking and biking trail with decorative lighting and seating area(s) that provide
views of the Saint John Harbour, historic buildings and its active port.
EIA Required Tender Required v
Expected Outcome:
The outcome of this project would be the city would have Harbour Passage
extended along Sydney Street toward Tin Can beach for residents and visitors to
Saint John to utilize and enjoy.
Proposed indicator(s):
The length of new Harbour Passage installed along Sydney Street at the end of the
project.
Year
CCBF Contribution
Total Cost
2019
2020
2021
2022
$385,000
$700,000
2023
Page 13 / 14
!E:3
PROJECT NAMES
Curb/Sidewalk Renewal & Asphalt Resurfacing — Various
Locations
Street Reconstruction — Various Locations
One Mile Sanitary Lift Station Replacement
Dominion Park Beach Facility Replacement
Forest Hills Playground Improvements
Main Street North - Active Transportation Improvement
Market Place West Improvements
Market Plaza Ice Surface and Seating
Rockwood Park Improvements
Extension of Harbour Passage
Total Capital Expenditures
SOURCE OF FUNDS
CCBF Agreement 2019-2023 (Plus 2018 & 2021 top ups)
Capital Reserve Fund
Operating Fund
Long Term Borrowing
Other (Bridge Financing)
Total Sources of Funds
CITY OF SAINT JOHN
FIVE-YEAR CAPITAL BUDGET SUMMARY
2019 2020 2021
2022 2023
$1,500,000
$2,000,000 $3,000,000
$1,347,737 $2,010,000
$2,065,000 $10,154,082.80
$7,550.62 $4,992,449.38
$2,300,000
$928,724
$435,000
$435,000
$391,597
$535,000
$1,840,000
$700,000
Total
$6,500,000
$15,576,820
$7,300,000
$928,724
$435,000
$435,000
$391,597
$535,000
$1,840,000
$700,000
$1,355,288 $8,502,449 $11,630,321 $13,154,083 $34,642,141
$9,876,427 $4,656,597 $4,868,260 $9,588,581 $5,079,924 $34,069,789
$27,352 $545,000
-$9,876,427-$3,328,661 $3,634,189 $1,496,740 $8,074,159 $0
$1,355,288 $8,502,449 $11,630,321 $13,154,083 $34,642,141
Page 14/14
Probosed Revision 1 Proizram Summa ry For - 2022
Category
No. of
Projects
Other
Share
City
Share
Total
Corporate Performance
1
$856,000
$0
$856,000
Facility and Asset Management
18
$1,080,500
$4,289,500
$5,370,000
Parrs & Recreation Services
13
$5,020,321
$1,343,403
$6,363,724
Protective Services
3
$427,000
$1,060,000
$1,487,000
Saint John Parking
1
$0
$350,000
$350,000
Transit And Solid Waste
2
$0
$2,280,000
$2,280,000
Transportation
16
$6,989,855
$2,578,400
$9,568,255
Urban and Rural Storm
17
$2,347,200
$918,100
$3,265,300
TOTALS: 71 $16,720,876 $12,819,403 $29,540,279
Summary of Capital Costs (City Share)
Urban and Rural Storm Corporate Performance
7% 0%
Facility and Asset
Transportation Management
20% 34%
Transit And Solid Waste
18%
Parks & Recreation
Services
10%
Saint John Parking Protective Services
3% 8%
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Project
Information Technology
Corporate Performance
On- Location
going
Various Locations
Description
IT Infrastructure (Transfer from Reserves)
TOTAL:
Other City
Share Share
856,000 I
856 000 U0
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Facility and Asset Management
e ,
M&C 2021-303
Project
On Location
Description
Other
city
going
Share
Share
* Facility and Asset
Carnegie (Art Center)
Sandstone and Brick Restoration - Phase 1.
75,000
75,000
Management
Subject to successful funding under the
Community Development Fund
* Facility and Asset
Carnegie (Art Center)
Upgrade of HVAC unit that is well beyond it's
60,000
60,000
Management
expected life. Subject to successful funding
under the Community Development Fund.
Facility and Asset
City Market
City Market Alarm System Upgrade.
0
95,000
Management
Facility and Asset
Fire Station #1
Replacement of modified bitumen roofing.
0
250,000
Management
* Facility and Asset
Forest Field
Ball field Lighting Upgrade. Project is partially
120,000
180,000
Management
funded by the Low Carbon Economy Fund.
* Facility and Asset
Forest Hill Clubhouse
Forest Hills Canteen/ Clubhouse sewage
25,000
25,000
Management
pumping system installation. Subject to
successful funding under the Community
Development Fund.
* Facility and Asset
Lord Beaverrook Rink
Installation of two new facility dehumidife►s.
65,000
65,000
Management
Subject to successful funding under the
Community Development Fund
* Facility and Asset
Market Square
District Energy Phase 1. Supplemental funding,
488,000
732,000
Management
Project is partially funded by Federal Funding.
Facility and Asset
Municipal Operations Complex
Replacement of modified bitumen roofing
0
200,000
Management
(175 Rothesay Avenue)
Phase 1 (East Side)
Facility and Asset
Saint Patrick Pedway
Elimination of existing escalator and replacing
0
1,150,000
Management
it with stairs, as well as installation of a new
elevator.
Facility and Asset
TD-Station
Asset renewal of various items at the TD
0
600,000
Management
Station.
* Facility and Asset
TD-Station
AV System. Subject to successful funding
12,500
12,500
Management
under the Community Development Fund.
Facility and Asset
TD-Station
New Ammonia Exhaust System and Heat
0
50,000
Management
Recovery
* Facility and Asset
TD-Station
Refurbishment of the Elevator. Subject to
75,000
75,000
Management
successful funding under the Community
Development Fund.
Facility and Asset
Trade and Convention Centre
Conversion of all door locks to a swipe card
0
80,000
Management
system and the Final Phase of the LED
Lighting Retrofit.
Facility and Asset
Various Municipal & Water
Asset Management Information System (ANUS)
0
175,000
Management
Facilities
* Facility and Asset
Various Municipal & Water
Deep Municipal Building Energy Retrofit,
160,000
240,000
Management
Facilities
Project is partially funded by the Low Canton
Economy Fund.
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Facility and Asset Management
e ,
Project going Location
Rockwood Palk Golf Sanitary Lift Station
Course
Description
Renew sanitary lift station at Rockwood Golf
Course with a Packaged Lift Station, including
design and construction management.
TOTAL:
Other city
Share Share
225,000
$1,080,500 $4,289,500
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Parks & Recreation Services (Quality of Life Projects)
Project On Location Description Other City
going Share Share
* Active Transportation -
Main Street North
Design and Construction services to create a
435,000
0
Main Street North
protected bike lane on Main Street North.
Project to be funded under G.T.F.
Art and Culture
Various Locations
Investment in Arts and culture to recognize the
0
100,000
City's diversity.
Beautification of Little
Little River Reservoir
Design and Construction services for the
0
50,000
River Reservoir
beautification of the park.
* Dominion Park
Dominion Park
Design and Construction to support the
698,724
0
Rehabilitation
implementation of the Communities Master
Plan. Project to be funded under G.T.F.
* Forest Hills Play Ground
Forest Hills
Design and Construction services to upgrade
435,000
0
and replace much of the existing play ground
that is currently past it's useful Life. Project to
be funded under G.T.F.
Greening/Branding
Various Locations
Design and Construction services to create
385,000
/Beautification
more grass medians, new plantings, create
more pedestrian bump outs and implement
more City braiding opportunities.
* Harbour Passage
Sydney Street (Broadview
Design and Construction services to extend
385,000
315,000
Avenue to Tin Can Beach
Harbour Passage from intersection of Sydney
Street and Broadview Avenue to Tin Can
Beach. Project to be partially funded under
G.T.F.
* Market Place West
Market Place West
Design and Construction services to rehabilitate
391,597
43,403
Improvements
existing assets in this district park as indicated
in the Master Park Plan. Project to be partially
funded under G.T.F.
Pedestrian Priority Streets
South Market Street
Design and Construction services to convert
0
250,000
South Market Street to a pedestrian priority
street.
* Phase III Rockwood
Rockwood Park
Design and Construction services forthe
1,840,000
0
Park Master Plan
implementation of phase 3 of the Rockwood
Park Master Plan. Project to be funded under
G.T.F.
* Quality of Life
Market Slip
Design and Construction services for
535,000
0
Investment
Improvements to the existing Loyalist Plaza.
Project to be partially funded under G.T.F.
• Quality of Life
Market Slip
Design and Construction services for
300,000
0
Investment
Improvements to the existing Loyalist Plaza.
Subject to successful funding by the Atlantic
Canada Opportunities Agency.
Sporting Enhancements
Various Locations
Design and Construction services to enhance
0
200,000
City sporting facilities (ie. Fields and courts)
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Parks & Recreation Services (Quality of Life Projects)
Project going Location
Description
Other City
Share Share
TOTAL: $5,020,321 $1,343,403
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Protective Services
Project On Location
going
Description
Other
Share
city
Share
* Public Safety Various Locations
Next Gen911 System Upgrade. Project to be
427,000
150,000
partially funded underProvincal Funding.
Saint John Fire Various Locations
Supply and Installation of new Record
0
160,000
Management System.
Saint John Police Force Various Locations
Record Management System Upgrade
0
750,000
TOTAL: $427,000 $1,060,000
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Project
Parking
Saint John Parkin
On- Location Description Other city
going Share Share
Peel Plaza Parking Garage & New gates & pay stations at Peel Plaza Parking 0 350,000
Market Square Garage & Market Square
TOTAL: L $350,000
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Transit And Solid Waste
Project On Location
going
Description
Other
Share
City
Share
New Carts & Recycling Various Locations
Investment in carts and recycling totes for all
0
1,630,000
totes
remaining eligible customers to facilitate the
transition to the new Solid Waste Collection
model. This investment will be conditional
upon Council approval to move forward with
the program.
Technology Various Locations
Supply and installation of systems that would
0
650,000
provide for real time vehicle locations,
automatic passenger counting and
audible/visual next stop announcements.
Previously approved by Council on August 23.
2021
TOTAL: L0 $2,280,000
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Transportation
Project On Location Description Other City
going Share Share
* Asphalt Roadway
Resurfacing and Curb &
Sidewalk Renewal -
Neighboudroods
w&s * Britain Street
Various locations Renewal of asphalt roadway and concrete curb 2,000,000 200,000
and sidewalk including drainage control and
landscaping in conjunction with the annual
asphalt roadway maintenance and rehabilitation
program. Project to be funded under G.T.F.
Pitt Street to Wentworth Street Street reconstruction (excavation, backfill, 190,000 70,000
curb, sidewalk, landscaping and paving),
including design and construction management
services. Asphalt pavements $52,000 / 0.35LK
Project to be funded partially under Bilateral
Funding.
G&D * Charlotte Street St. James Street to Lower Cove
Street reconstruction (excavation, backfill,
210,000 80,000
Loop
curb, sidewalk, landscaping, paving), including
design and construction management services.
Asphalt Pavements $70,000 / 0.46LK Project
to be partially funded under Bilateral Funding.
Charlotte Street Trinity Church to Princess Street
Street reconstruction (excavation, backfill,
0 360,000
curb, sidewalk, paving), underground utilities,
including design and construction management
services. Saint John Energy proposed to be
participating in the project by providing their
services, estimated at $200,000, to convert the
overhead high voltage lines to underground.
Asphalt pavements $41,000 / 0.27LK
Engineering Various locations
Funding for engineering investigations and
0 400,000
Investigations and Design
design for various projects under the Storm and
Transportation categories.
* Fleet Replacement Various Locations
Fleet Replacement for the General Fund.
2,665,755 0
Project to be funded under Fleet Reserve.
w&s * Gtattlen Street Coburg Street to City Road
Street reconstruction (excavation, backfill,
325,000 120,000
curb, sidewalk, landscaping and paving) and
Two intersection traffic signals, including
design and construction management services.
Asphalt pavements $117,000 / 0.78LK Project
to be partially- funded under Bilateral Funding.
-&s * Mecklenburg Street Wentworth Street to Crown
Street reconstruction (Excavation, backfill,
345,000 130,000
Street
curb, sidewalk, landscaping and paving),
including design and construction management
services. Asphalt pavements $86,000 / 0.57LK
Project to be partially funded under Bilateral
Funding.
w&s * Peters Street Waterloo Street to Coburg Street
Street reconstruction (excavation, curb,
300,000 110,000
sidewalk, landscaping, paving), including
design and construction management services.
Asphalt Pavements $92,000 / 0.61LK Project
to be partially funded under Bilateral Funding.
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Transbortation
Project
On Location
Description
Other
City
going
Share
Share
w&s * Pitt Street
St James Street to Broad Street
Street reconstruction, (excavation, backfill,
205,000
75,000
curb, sidewalk, landscaping, paving, including
design and construction management services.
Asphalt pavements $61,000 / 0.42 LK Project
to be partially funded under Bilateral Funding.
w&s * Rockland Road
Parks Street to Paradise Row
Street reconstruction (Excavation, backfill,
440,000
0
curb, sidewalk, landscaping and paving)
including design and construction management
services. Asphalt pavements $115,000 /
0.76LK Project to be funded under G.T.F.
G&D South Market Street
Germain Street to Charlotte
Design services to complete a full street
0
90,000
Street
reconsttuction including Storm and Sanitary
sewer sepetation.
w&s * St James Street
Getmain Street to Charlotte
Street reconstruction (excavation, backfill,
185,000
67,500
Street
curb, sidewalk, landscaping, paving), including
design and construction management services.
Asphalt Pavements $54,000 / 0.32LK Project
to be partially funded under Bilateral Funding.
w&s * Sydney Street
Broad Street to Broadview
Street reconstruction, (excavation, backfill,
124,100
75,900
Avenue
curb, sidewalk, landscaping, paving), including
design and construction management services.
Asphalt pavements $38,000 / 0.25 LK Harbour
passage lights $30,000. Project to be funded
under Bilateral Funding.
Traffic Signals
Garden Street Oa City Road
New fully signalized Intersection and other
0
400,000
intersection improvements, including design
and construction management services.
Traffic Signals
Garden Street @ Hazen Street
New fully signalized Intersection, including
0
400,000
design and consttuction management services.
TOTAL:
$6,989,855
$2,578,400
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Urban and Rural Storm
Project
On Location
going
Description
Other City
Share Share
w&s * Britain Street
Pitt Street to Wentworth Street
Install 145 m of 300 mm storm sewer for
95,000 35,000
separation. Including separation of the private
storm sewer at civic 231, including design and
construction management services. Project to
be partially funded under Bilateral Funding.
w&s * Burpee Avenue
Rockland Road to Civic # 99
Install approx. 95m of 300mm Storm sewer,
120,000 0
including design and construction management
services. Project to be funded under G.T.F.
G&D * Charlotte Street
St James Sheet to Lower Cove
Install 205 m of 900 hum storm sewer for
285,000 105,000
Loop
separation, including design and construction
management services. Project to be partially
funded under Bilateral Funding.
* Combined Sewer
South / Central
Completion of a strategy prioritizing the
187,500 70,000
Separation Reduction
separation of combined sanitary and storm
Strategy - South / Central
sewers for the central peninsula and giving an
estimate forbudget purposes. Project to be
partially funded under Bilateral Funding.
* Crown Street
Hanover Street to Marsh Creek
Install approx. 250m of new 600mm and
690,000 0
1050mm storm sewer, including design and
construction management services. Project to
be funded under G.T.F.
w&s * Garden Street
Coburg Sheet to City Road
Install approx. 252m of new 375mm storm
180,000 65,000
sewer for separation, including design and
construction management services. Project to
be partially funded under Bilateral Funding.
Greenhead Road
381 Greenhead Road
Install approx. 5m of 900mm and 25m of
0 150,000
1050mm storm sewer for separation, including
design and construction management services.
Honeysuckle Drainage
Honeysuckle Drainage Basin
Concept Design and Investigation services for
0 75,000
Basin
improvements in the Honeysuckle Drainage
Basin.
Market Square Parking
1VLnrket Square Parking Garage
Investigation of Market Square Parking Garage
0 100,000
Garage
and surrounding piping to determine solutions
to reduce risk of future flooding during high
tides and rain events. Project includes concept
designs of proposed solutions.
w&s * Mecklenburg Sheet
Wentworth Street to Crown
Install approx. 275m of new 600mm storm
235,000 90,000
Street
sewer for separation, including design and
construction management services. Project to
be partially funded under Bilateral Funding.
w&s * Peters Street
Waterloo Street to Coburg Street
Install approx. 190m of new 375mm storm
135,000 50,000
sewer for separation, including design and
construction management services.
MDH: MUNICIPAL DESIGNATED HIGHWAYS Approved November 15, 2021 M&C 2021-303
PDH: PROVINCIALLY DESIGNATED HIGHWAYS
RDH: REGIONALLY DESIGNATED HIGHWAYS
w&s/Pvt: WATER AND SEWER OR PAVEMENT RELATED PROJECTS
C **: PROJECTS CARRIED OVER FOR COMPLETION THE FOLLOWING YEAR
PROJECTS IDENTIFIED WITH * ARE DEPENDANT ON FUNDING FROM OTHERS
G&D: PROJECT IS FOR GROWTH DEVELOPMENT
Urban and Rural Storm
Project
w&s * Pitt Street
w&s *Rockland Road
w&s * St James Street
Structural Repairs
w&s * Sydney Street
G&&D Waterloo Street
On- Location
going
St James Street to Broad Street
Parrs Street to Paradise Row
Germain Street to Charlotte
Street
Various Locations
Description
Install 155m of new 300 mm storm sewer for
separation, including design and construction
management services. Project to be partially
funded under Bilateral Funding.
Install approx. 160 m of new 450 mm storm
sewer for separation, including design and
construction management services. Project to
be funded under G.T.F.
Install 85 m of 300 mm storm sewer for
separation, including design and construction
management services. Project to be partially
funded under Bilateral Funding.
Point Repairs to existing storm sewers.
Broad Street to Broadview Install 85m of new 300 mm storm sewer,
Avenue including design and construction management
services. Project to be funded under Bilateral
Funding.
Cliff Street to Richmond Street Investigation and design services to redirect
three catch basins off Waterloo Street to the
separated storm sewer system on Richmond
Street
Other
Share
City
Share
100,000
35,000
200,000 0
54,000
18,800
0
75,000
65,700
24,300
0 25,000
TOTAL: $2,347,200 $918,100
FINANCE COMMITTEE REPORT
Report Date November 18, 2021
Meeting Date November 24, 2021
Chairman Gary Sullivan and Members of Finance Committee
SUBJECT: September 2021 Financial Results and Projections
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
Staff recommends.
"The Finance Committee approve the transfer of $750,000 from the Utility Fund
surplus to the Utility Fund Capital Reserve for 2021."
"The Finance Committee receive and file this report as presented."
EXECUTIVE SUMMARY
The purpose of this report is to provide the Finance Committee with financial
results for the period ending September 30, 2021, and to provide year end
projections for the General Fund and Utility Fund Operating Budgets.
PREVIOUS RESOLUTION
N/A
STRATEGIC ALIGNMENT
The report aligns with Council's priority of being fiscally responsible by ensuring
budgets are being managed within approved policies such as the budget
monitoring policy and the best value for use of our resources.
REPORT
The purpose of this report is to provide the Finance Committee with financial
results for the period ending September 30, 2021, and to provide year end
projections for the General Fund and Utility Fund Operating Budgets.
W
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General Fund Operating Budget Results
The General Fund Operating results show a year-to-date surplus of $3,934,794,
however most of this variance relates to timing of expenses.
The overall year end projection for the General Fund is a $1,397,032 surplus.
These figures are subject to change and factors such as potential snow falls,
infrastructure failure and public safety events can have an impact on these results
over the next month.
General Fund Revenues
General Fund Revenues are currently at a surplus of $5,061,605 as of September
30tn
General Fund Revenues is anticipated to have a surplus of $9,626,356 for year end
and the variances relate to the following:
➢ Property Taxes and Unconditional Grant
• P GAP Program cancelled — resulting in $1,082,151 in additional
taxes
• LNG Revenue — there was no appeal therefore additional
$2,123,953 in taxes
• Unconditional Grant — reduced by ($893,454) due to receiving LNG
revenue
➢ Growth and Community Services - $604,169 surplus relates to additional
revenues for Dangerous Building Program, funding for Succeed and Stay
and Local Immigration Programs and transfer from reserves.
➢ Public Works Transportation Services - reduced by a total of ($722,543)
created by Arena and Sports fields anticipated to be $300,000
underbudget, parking revenues, transfer from Parking Commission,
parking fines are underbudget by $400,000.
➢ Protective Services — estimated deficit of ($170,898) is a combination of
loss secondment revenue, delays in implementing bylaw fees and lower
than anticipated revenue from the Public Safety Centre.
➢ Strategic Services $6,978,899 surplus for several unbudgeted factors.
• $3,668,373 from the Province and Federal Government for the
COVID Safe Restart Program
• $1,000,000 for insurance recovery for Cyber-attack is anticipated
• $1,625,899 for the Windup of Develop SJ
• $500,000 from Saint John Energy
A*I
-3-
$368,960 from the windup of Discover SJ
There are a few line items underbudget such Miscellaneous
Revenue
➢ Parking Commission surplus of $618,560 relates to October to December
parking revenues due to the wind up of Parking Commission.
General Fund Expenditures
Overall, the City is anticipating that expenditures will be a deficit of $8,229,324. A
significant part of the deficit relates to transfers to reserves and the cost of
rebuilding the IT infrastructure and these costs are offset by additional revenues.
Wages and benefits for the organization is anticipated to be underbudget by
$1,167,504. There was significant variance in Public Works and Fire due to
vacancies, timing of new hires, and reductions in overtime.
Goods and Services overall will be over budget by $9,396,828 and largely due to
the reserve transfers, cyber-attack cost along with Parking Commission expenses
for the last quarter due to the Commission being dissolved on September 30,
2021.
Growth and Community Services
September 2021 budget to actual is a surplus of $283,507. Most of the variance
is related to timing issues and budget input allocations.
Year-end is estimated to be a $61,688 deficit. This is due to a number of factors
including additional costs for the Dangerous Buildings Program which is
anticipated to be $47,557 overbudget due to timing and complexity of demolitions
scheduled for 2021. The Succeed and Stay and Local Immigration Partnership
programs are anticipated to be $66,528 overbudget due to timing of program
delivery and new program offerings. The over -expenditures also include new
economic and community recovery programming related to Covid. These
expenses are all offset by additional revenue or recovery from reserves. There are
also increased expenses related to the City's contributions to Regional Facilities
including the TD Station and Aquatic Centre.
These expenses are also offset by a number of positive variances including the City
Market with a positive variance of $49,339 which is due to reduced operating
costs. A reduction in events programming in response to Covid and savings due to
some delays in project work resulted in additional positive variance of $49,384.
ARI
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Public Works and Transportation Services
September 2021 budget to actual is showing a surplus of $3,292,230. This is
related to inaccurate budget allocations, timing on expenses and staffing.
Year-end estimates are anticipated to be a $1,390,794 surplus. Positive variances
are based on lower staffing costs of $436,289 along with easy winter operations
resulting in less salt use, less overtime, and fewer rentals for snow removal
operations. Lower prices for asphalt used for pothole patching, overlay and
other programs all contribute to the positive variance estimates. Public Works has
also benefited from lower cost of fuel that has had a significant impact across the
service.
The changes in 2021 to separate out Rural and Urban Storm has caused budgeting
issues for 2021 with Rural being under budget in Public Works and over budget in
Utility and Infrastructure. Lower expenses will be largely offset by lower
revenues.
Protective Services
Fire and Rescue Services and EMO
September 2021 budget to actual is a $729,437 surplus. Several 2021 programs,
training and initiatives have yet to be reflected in the budget. Several personnel
are out on Worker Compensation or LTD which yields a surplus in the wages and
benefits.
Year-end estimates are anticipated to show a $272,838 surplus. Wages and
Benefits are anticipated to be in a surplus of $422,557. This is largely due to Senior
Firefighter retirements and replaced with Holiday Relief as well as overtime down
due to less offsite training (COVID).
Good and Services are anticipated to be overbudget by $149,719. The overage is
due to the Fire Service Review cost of $100,000 and higher than anticipated
building maintenance costs to deal with a variety of roofing issues.
Street lighting is also included in Public Safety and is anticipated to be over budget
by $11,813 due to refurbishments of lighting poles.
Saint John Police/PSCC
September 2021 budget to actuals is a $18,881 surplus for both Saint John Police
and PSCC.
C��
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Overall year end estimates for the Police Force are anticipated to have a surplus
of $99,184. Wages and benefits anticipated to have a surplus of $284,143 due to
vacancies, additional staff hired later in the year and a retirement.
Good and services is anticipated to be over budget by $184,959 and this variance
relates to additional costs for IT charges and support for 2021, along with
replacement of other IT infrastructure and Professional Services.
The Public Safety Communication Centre is anticipating a deficit of approximately
$301,110 and this relates to a combination of retro pay for the reclassification of
operator and overtime due to staffing shortages.
Utilities and Infrastructure Services
September 2021 budget to actuals is showing a deficit of $544,448 and the
variance in wages relates to Urban Stormwater staff being coded from
Transportation with no budget due to the split between Rural and Urban
Stormwater.
Year-end estimates are anticipated to be a deficit of $277,002. Wages and benefits
are anticipated to be slightly overbudget due to staffing changes as part of the
reorganization and the incorrect staff coding will be corrected. Facility
Management and City Hall is anticipated to be overbudget due to increase in
engineering cost and building maintenance for City Hall.
Stormwater will be overbudget for internal charges related to fleet services, fleet
fuel and computer changes that were unbudgeted due to splitting stormwater
into rural and urban as part of the realignment. This budgeting issue will be
corrected for 2022.
Strategic Services
September 2021 budget to actual expenditure is $1,498,800 over budget.
Overall year end estimates are anticipated to be a deficit of $1,365,271. Wages
and Benefits are underbudget due to various vacancies within Finance, IT and
Supply Chain management. Information Technology is overbudget year to date
due to additional costs associated with the Cyber Attack, however it is anticipated
many of these costs will be recovered through insurance. Liability Insurance is over
budget as insurance cost came in much higher than anticipated.
Corporate Services
September 2021 budget to actual expenditure is a $357,537 surplus. Wages and
Benefits are under budget by $71,502. This is due to a management vacancy in
Cal
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Human Resources, an HR Administrator in temporary assignment with Police
Commission and a temporary vacancy on Council for approximately 3.5 months.
Goods and services are under budget $286,035 and majority relates to timing
issues and budget input. Conferences, course registrations and travel costs have
been reduced since the beginning of COVID-19. Along with timing on some
projects that have not been expended to date.
Year-end projections are anticipated to be a surplus $161,117. Wages and benefits
underbudget due to vacancies and goods and service anticipated to be under but
due to disability management cost and small variances across the service areas.
Other Charges
Other charges are showing a deficit of $3,759,937 in September which is due to
funding from the COVID Safe Restart Program being transferred to reserves.
Year-end projection is anticipated to have a deficit of $7,504,100 which is largely
due several unbudgeted transfers to reserves.
➢ $3,668,373 from the Province and Federal Government for the COVID Safe
Restart Program
➢ $1,000,000 from additional tax revenue due to PGAP program cancelled
(Tax Rate Reduction)
➢ $1,625,899 for the Windup of Develop SJ — (Strategic Real Estate Capital
Reserve Fund)
➢ $500,000 from Saint John Energy - (Tax Rate Reduction)
➢ $368,960 from the windup of Discover SJ
Saint John Water
Saint John Water is estimating an overall surplus of $1,411,838 for 2021. There is
a number of factors that have contributed to the surplus.
Revenues
September 2021 budget to actual is a deficit of $8,854,087 and the variance
relates to combination of billing delays around meter accounts as well as the
budget allocation for meter revenues.
Year-end estimates for revenues are anticipated to be a surplus of $130,358. Flat
rate billing is less than budgeted but meter revenues are estimated to have a
surplus of $325,000. There is also a positive variance in other revenues largely due
to revenues from processing lawyer request due to the housing market and
interest revenue.
C:�:3
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Expenditures
September 2021 budget to actual is a $5,572,076 surplus and are due to budget
allocations and timing of expenses.
Year-end estimates are anticipated to be a $1,281,480 surplus. Wages and
Benefits are anticipated to have a positive variance of $772,659. There were
various vacancies throughout the year, there were temporary positions that were
either delayed or not filled to mitigate revenue impact that COVID was still having
on the Utility. There was also $200,000 in less overtime than budget due to
continuous improvement efforts to reduce costs that lead to shift changes and
there have been less infrastructure failures. Less infrastructure failures is a direct
correlation of the ongoing investments being made in the renewal of linear
infrastructure. As investments continue to be made in pipes that are in the range
of 100 years old staff demand after hours to address infrastructure failures has
decreased.
Goods and Services is anticipated to have a surplus of $508,821. Drinking Water
Service has the largest positive variance. There is an anticipated $300,000 positive
variance in the treatment plant due to lower overall water consumption, there
were less watermain breaks resulting is less road repairs, significant savings of
$100,000 in pumping charges due to savings in electricity cost. There was also
significant reduction in legal fees that were budgeted that will occur in 2022 (a
timing issue) as well as delaying some engineering work to focus on wastewater
projects.
Wastewater is overbudget for goods and services. Project work continued at the
Lancaster Lagoon in 2021 as part of the dredging program, additional pipe
patching, pump replacements put additional pressure on wastewater, but the
overages are offset with savings in drinking water.
Many of the budget lines were adjusted in 2022 due to the continued reduction
in the Utilities revenues. The overall budgets for Drinking Water and Wastewater
have been reduced by another $395,900 over 2021. The Utility is still seeing
increased costs for electricity, property taxes, chemicals, IT infrastructure, fleet
fuel and equipment and at the same time finding reductions through staffing
reductions and operational efficiencies to continue to stabilize rates.
The recommendation to the Finance Committee is to approve $750,000 of the
estimated surplus transferred to a Capital Reserve to fund future Capital projects
that cannot be afforded within the Utility's pay as go envelope. This
recommendation aligns with the approved Budget Monitoring Policy and this
recommendation will further help to stabilize rates in the future as inflationary
pressures on the costs of goods and services continues. The Utility has not
borrowed funds for Capital work since 2017 and this contribution to the reserve
will allow the Utility to continue with pay as you go and provide some flexibility.
C:1%]
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Conclusion
Overall, the surpluses are a positive note for the City. The fiscal year 2021 saw
huge staffing reductions, impact of the significant Cyber Attack and the ongoing
effects of COVID 19. The City has undergone major restructuring in 2021 and staff
have continued to work through those changes and ensuring the Citizens are
getting best value and use of resources.
SERVICEAND FINANCIAL OUTCOMES
This report is aligned with Common Council's approved Budget Monitoring Policy.
INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS
Input has been received from all service areas.
ATTACHMENTS
Appendix 1 — September 2021 General Fund Financial Results and Projections
Appendix 2 — September 2021 Utility Fund Financial Results and Projections
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The City of Saint John
2021 General Fund Operating Budget
September 2021
2021 YTD YTD
Budget Budget Actual
YE YE
Forecast Variance
Revenues
Property Taxes
125,990,634
94,492,971
97,699,079
129,196,736
3,206,102
Equalization & Unconditional Grant
18,229,402
13,672,044
12,778,597
17,335,948
(893,454)
Growth & Community Services
3,751,344
2,813,445
2,440,661
4,355,513
604,169
Public Works & Transportation Services
3,790,950
2,843,145
2,159,919
3,068,407
(722,543)
Public Safety Services
2,451,188
1,838,349
1,844,022
2,280,290
(170,898)
Utilities & Infrastructure Services
332,039
249,021
181,029
337,560
5,521
Strategic Services
2,786,000
2,089,485
5,956,758
9,764,899
6,978,899
Parking Commission
618,560
618,560
Total Revenues
157,331,557
117,998,460
123,060,065
166,957,913
9,626,356
Expenditures
Growth & Community Services
15,508,648
11,658,026
11,374,519
15,570,336
(61,688)
Pubic Works & Transportation Services
38,447,021
28,016,100
24,723,870
37,056,227
1,390,794
Public Safety Services
54,563,096
40,447,051
39,703,951
54,503,415
59,681
Utilities & Infrastructure Services
5,600,504
4,318,209
4,862,657
5,877,506
(277,002)
Strategic Services
8,393,860
6,561,728
8,060,528
9,759,131
(1,365,271)
Corporate Services
4,896,048
3,683,392
3,325,855
4,734,931
161,117
Other Charges
29,922,380
18,753,598
22,513,535
37,426,490
(7,504,110)
Parking Commission
632,845
(632,845)
Total Expenditures
157,331,557
113,438,104
114,564,915
165,560,881
(8,229,324)
Surplus (Deficit) - 4,560,356 8,495,150 1,397,032 1,397,032
1y
City of Saint John Service Areas
Salaries and Goods & Services
September 2021
2021
YTD
YTD
YE
YE
Budget
Budget
Actual
Forecast
Variance
Growth & Community Services
Wages and Benefits
4,823,873
3,617,874
3,755,654
4,833,170
(9,297)
Goods & Services
10,684,775
8,040,152
7,618,865
10,737,166
(52,391)
TOTAL
15,508,648
11,658,026
11,374,519
15,570,336
(61,688)
Public Works & Transportation Services
Wages and Benefits 15,498,986 11,624,145 10,799,690 15,062,697 436,289
Goods & Services 22,948,035 16,391,955 13,924,180 21,993,530 954,505
TOTAL 38,447,021 28,016,100 24,723,870 37,056,227 1,390,794
Public Safety Services
Wages and Benefits 44,785,174 33,023,682 32,077,594 44,357,156 428,018
Goods & Services 9,777,922 7,423,369 7,626,357 10,146,259 (368,337)
TOTAL 54,563,096 40,447,051 39,703,951 54,503,415 59,681
Utilities & Infrastructure Services
Wages and Benefits 2,827,813 2,120,865 2,442,751 2,819,111 8,702
Goods & Services 2,772,691 2,197,344 2,419,906 3,058,395 (285,704)
TOTAL 5,600,504 4,318,209 4,862,657 5,877,506 (277,002)
Strategic Services
Wages and Benefits
5,030,639
3,772,595
3,626,370
4,806,986
223,653
Goods & Services
3,363,221
2,789,133
4,434,158
4,952,145
(1,588,924)
TOTAL
8,393,860
6,561,728
8,060,528
9,759,131
(1,365,271)
Corporate Services
Wages and Benefits
3,693,950
2,770,442
2,698,940
3,613,811
80,139
Goods & Services
1,202,098
912,950
626,915
1,121,120
80,978
TOTAL
4,896,048
3,683,392
3,325,855
4,734,931
161,117
Other Charges
Goods & Services 29,922,380 18,753,598 22,513,535 37,426,490
(7,504,110)
29,922,380 18,753,598 22,513,535 37,426,490
(7,504,110)
Parking Commission 632,845
(632,845)
TOTAL EXPENDITURES 157,331,557 113,438,104 114,564,915 165,560,881
(8,229,324)
104
The City of Saint John
2021 General Fund Operating Budget
September 2021
2021
YTD
YTD
YE
YE
Budget
Budget
Actual
Forecast
Variance
Revenues
Property Taxes
125,990,634
94,492,971
97,699,079
129,196,736
3,206,102
Equalization & Unconditional Grant
18,229,402
13,672,044
12,778,597
17,335,948
(893,454)
Growth & Community Services
3,751,344
2,813,445
2,440,661
4,355,513
604,169
Pubic Works & Transportation Services
3,790,950
2,843,145
2,159,919
3,068,407
(722,543)
Public Safety Services
2,451,188
1,838,349
1,844,022
2,280,290
(170,898)
Utilities & Infrastructure Services
332,039
249,021
181,029
337,560
5,521
Strategic Services
2,786,000
2,089,485
5,956,758
9,764,899
6,978,899
Parking Commission
618,560
618,560
Total Revenues
157,331,557
117,998,460
123,060,065
166,957,913
9,626,356
Expenditures
Growth & Community Services
Growth & Community Planning Services
Development Services
Development Engineering
Community Development
Animal Control
Dangerous and Vacant Building Program
Minimum Property Standards
Heritage Conservation Service
Cultural Affairs
Other By -Laws
Permitting & Inspection Services
Regional Economic Development Agency
Market Square
Saint John Trade & Convention Centre
Imperial Theatre
Saint John Aquatic Centre
Saint John Arts Centre
TD Station
Library
City Market
Arts & Culture Board
Public Art Maintenance & Repair
Remembrance Day
New Year/Canada Day Celebrations
PRO Kids
Succeed & Stay
Local Immigration Partnership
Carleton Community Center
Loch Lomond Community Center
North End Community Center
Recreation Programming
Neighbourhood Development
1,612,509
1,209,297
1,040,325
1,636,946
(24,437)
102,884
77,139
-
54,500
48,384
362,645
272,116
252,983
357,378
5,267
473,101
354,780
352,207
466,605
6,496
91,244
68,427
69,354
91,244
-
472,032
353,961
383,878
519,589
(47,557)
297,895
223,362
203,420
293,075
4,820
195,630
146,679
95,084
221,096
(25,466)
126,031
97,705
87,176
117,295
8,736
425,278
318,912
305,264
424,145
1,133
1,040,806
780,546
768,058
1,035,896
4,910
2,175,000
1,631,250
1,611,180
2,192,877
(17,877)
2,250,000
1,687,500
1,780,927
2,250,000
-
572,270
429,201
240,406
520,388
51,882
344,165
258,120
250,279
344,165
-
400,000
299,997
396,399
455,000
(55,000)
152,920
114,687
114,694
152,925
(5)
564,810
423,603
400,272
602,810
(38,000)
472,892
354,936
354,932
472,892
-
1,047,824
798,237
744,837
998,485
49,339
70,000
52,497
39,150
70,000
-
16,000
11,997
2,164
16,000
1,500
1,125
-
1,500
15,000
11,250
18,137
18,137
(3,137)
19,163
14,346
1,047
8,655
10,508
205,863
154,383
97,264
219,678
(13,815)
89,863
67,365
64,238
142,576
(52,713)
182,700
137,025
180,000
180,000
2,700
45,000
33,750
45,000
45,000
-
169,589
127,188
166,876
166,876
2,713
544,953
418,746
397,692
524,336
20,617
152,000
113,994
152,000
152,000
-
10;5
The City of Saint John
2021 General Fund Operating Budget
September 2021
2021 YTD YTD YE YE
Budget Budget Actual Forecast Variance
YMCA - Contracted Services
137,661
103,239
135,626
149,560
(11,899)
Boys and Girls Club - Contracted Services
139,950
104,958
137,883
137,887
2,063
Unspecified Grants
184,000
137,997
175,350
175,350
8,650
Lifeguards
181,000
135,747
180,952
181,000
-
Play SJ
15,000
11,250
8,754
15,000
Lord Beaverbrook Rink
159,470
120,714
120,710
159,470
Total Growth & Community Development Sery
15,508,648
11,658,026
11,374,519
15,570,336
(61,688)
Public Safety Services
Fire Rescue and Suppression Service
22,124,187
16,641,121
15,993,288
21,927,675
196,512
Fire Training
1,000
747
-
-
1,000
Technical Rescue Response
46,256
34,797
44,107
58,620
(12,364)
Hazardous Materials
72,626
54,678
55,114
69,056
3,570
Fire Prevention
856,920
642,759
603,371
832,445
24,475
Fire Investigation
61,647
46,197
41,480
56,541
5,106
Emergency Management Services
341,535
256,129
209,632
286,996
54,539
Water Supply and Hydrants
2,500,000
1,874,997
1,874,997
2,500,000
-
Public Safety Communications Centre
2,505,681
1,879,209
1,966,443
2,806,791
(301,110)
Street Lighting
959,982
719,982
725,200
971,213
(11,231)
Police Adminstration
1,828,082
1,374,649
1,209,119
1,591,448
236,634
Criminal Investigations
4,237,272
3,130,616
3,354,353
4,636,926
(399,654)
Police Commission
112,050
83,010
60,287
117,369
(5,319)
Automotive Equipment
1,009,834
769,936
892,869
1,052,118
(42,284)
Support Services
1,972,848
1,510,430
1,555,296
2,111,616
(138,768)
Dentention
174,000
130,406
132,597
177,072
(3,072)
Police Operations
14,815,048
10,589,273
10,279,932
14,364,777
450,271
Stations and Buildings
944,128
708,115
705,868
942,752
1,376
Total Public Safety Services
54,563,096
40,447,051
39,703,951
54,503,415
59,681
Public Works & Transportation Services
Snow Control Streets
5,327,402
4,013,953
2,395,169
4,473,071
854,331
Street Cleaning
1,671,894
1,255,044
1,127,368
1,570,462
101,432
Utility Cuts
710,263
532,653
797,085
525,397
184,866
Street Services - Surface Maintenance
8,448,368
6,344,944
5,095,320
8,391,961
56,407
Snow Control Sidewalk
910,718
686,666
565,212
852,067
58,651
Sidewalk Maintenance
580,965
436,356
388,622
557,865
23,100
Pedestrian & Traffic Management Service
1,979,926
1,489,184
1,495,085
1,877,398
102,528
Stormwater Management
-
-
8,386
-
-
Solid Waste Management
3,759,606
2,825,225
2,904,989
3,988,031
(228,425)
Regional Services Commission
20,000
14,994
21,698
21,689
(1,689)
Landscape - Parks & Open Spaces
2,047,995
1,544,330
1,371,828
1,961,235
86,760
Rockwood Park
407,788
321,595
276,518
350,415
57,373
Urban Forestry
313,445
235,200
151,068
234,029
79,416
Saint John Horticultural Association
40,000
29,997
40,000
40,000
-
Arena Operation & Maintenance
1,168,546
880,604
803,642
1,233,269
(64,723)
Sportsfield Operation & Maintenance
1,195,592
904,080
1,048,272
1,240,987
(45,395)
Other Facilities Operation & Maintenance
406,222
309,702
247,620
331,026
75,196
Parking Administration
581,470
436,144
313,144
488,844
92,626
Transit Debt
1,921,195
517,440
517,440
1,921,195
-
Transit Subsidy
5,044,787
3,783,582
3,783,593
5,144,787
(100,000)
Fleet Operations
-
7,174
30
-
The City of Saint John
2021 General Fund Operating Budget
September 2021
2021
YTD
YTD
YE YE
Budget
Budget
Actual
Forecast Variance
Fleet Fuel
-
642
Fleet Pooled Vehicles
-
1,970
9,349
-
Fleet Stockroom
219,494
164,731
197,596
269,812 (50,318)
Stormwater Rural
1,691,345
1,280,532
1,184,236
1,582,686 108,659
Total Public Works & Transportation Services
38,447,021
28,016,100
24,723,870
37,056,227
1,390,794
Utilities & Infrastructure Services
Engineering
914,136
690,582
648,751
940,887
(26,751)
Carpenter Shop
324,231
243,527
350,281
301,445
22,786
Facilities Management
1,408,663
1,064,017
1,094,652
1,533,838
(125,175)
City Hall Building
1,014,587
761,315
842,388
1,085,188
(70,601)
Police Headquarters
-
104,674
177,936
-
-
GIS
376,224
282,147
215,104
361,826
14,398
Stockroom
269,413
202,020
181,231
275,269
(5,856)
Stormwater Urban
1,293,250
969,927
1,352,315
1,379,053
(85,803)
Total Utilities & Infrastructure Services
5,600,504
4,318,209
4,862,657
5,877,506
(277,002)
Strategic Services
Finance
1,176,140
799,984
721,062
962,212
213,928
Assessment
1,369,310
1,369,310
1,392,394
1,392,394
(23,084)
Supply Chain Management
399,446
299,538
242,688
304,163
95,283
Information Technology
3,073,774
2,311,719
3,818,838
4,761,143
(1,687,369)
Corporate Planning
311,448
233,534
170,873
229,870
81,578
Corporate Communications
573,001
429,678
406,794
552,324
20,677
Insurance
272,932
204,645
203,688
266,528
6,404
Liability Insurance
340,000
254,997
457,480
457,480
(117,480)
Customer Service
877,809
658,323
646,711
833,017
44,792
Total Strategic Services
8,393,860
6,561,728
8,060,528
9,759,131
(1,365,271)
Corporate Services
City Manager's Office
625,173
468,930
337,483
622,110
3,063
Mayor's Office
216,333
162,320
127,286
182,230
34,103
Common Council
519,902
389,905
392,131
501,884
18,018
Common Clerk
594,499
445,803
428,311
591,112
3,387
Human Resources
1,826,083
1,369,467
1,216,408
1,727,503
98,580
Legal Department
936,521
702,342
678,437
927,502
9,019
Real Estate
177,537
144,625
129,870
159,590
17,947
Saint John Industrial Parks
-
-
15,929
23,000
(23,000)
Total Corporate Services
4,896,048
3,683,392
3,325,855
4,734,931
161,117
Other Charges
Fiscal Charges
15,959,925
9,172,768
9,082,417
15,720,276
239,649
Deficit 2nd Previous Year
214,971
161,226
162,666
214,971
-
Landfill Closure
300,000
300,000
300,000
300,000
Special Pension Contributions
8,875,000
6,457,107
6,628,552
9,180,000
(305,000)
Long -Term Disability
550,000
412,497
412,497
550,000
Restructuring
-
-
18,027
18,027
(18,027)
Reserves
645,000
3,668,373
7,808,872
(7,163,872)
Other Charges
377,484
-
(8,997)
634,344
(256,860)
Capital from Operating
3,000,000
2,250,000
2,250,000
3,000,000
Total Other Charges
29,922,380
18,753,598
22,513,535
37,426,490
(7,504,110)
Parking Commission
Parking Commission
632,845
(632,845)
Total Parking Commission
632,845
(632,845)
Total Expenditures 157,331,557 113,438,104 114,564,915 165,560,881 (8,229,324)
Surplus (Deficit) 4,560,356 8,495,150 1,397,032 1,397,032
1 g7
Saint John Water
2021 Water & Sewerage Operating Budget
September 2021
2021
Budget
YTD
Budget
YTD
Actual
YE
Forecast
YE
Variance
Revenues
Flat Rate Accounts
22,530,000
22,530,000
22,220,340
22,218,258
(311,742)
Meter Rate Accounts
14,670,000
14,670,000
7,343,886
14,995,000
325,000
Industrial Raw Water Accounts
5,973,000
3,982,000
2,798,414
5,973,000
-
Fire Protection Levy
2,500,000
1,874,997
1,874,997
2,500,000
Storm Sewer Levy
950,000
712,494
712,503
950,000
-
Other Revenues
924,000
659,232
624,494
1,041,100
117,100
Previous Year's Surplus
375,000
281,250
281,250
375,000
-
Total Revenues
47,922,000
44,709,973
35,855,884
48,052,358
130,358
Expenditures
Drinking Water Service
24,137,500
16,987,961
14,445,740
23,003,713
1,133,787
Wastewater Service
17,091,500
12,187,638
11,247,215
17,249,778
(158,278)
Infrastructure Management
720,000
540,031
446,225
655,025
64,975
Industrial Water Service
5,973,000
3,019,690
1,324,064
5,732,004
240,996
Administration
-
-
-
-
-
Total Expenditures
47,922,000
32,735,320
27,463,244
46,640,520
1,281,480
Surplus (Deficit) - 11,974,653 8,392,640 1,411,838 1,411,838
108
1
Saint John Water
Salaries and Goods & Services
September 2021
Drinking Water Service
Wages and Benefits
3,941,884
2,954,477
2,789,876
3,790,929
150,955
Goods & Services
20,195,616
14,033,484
11,655,864
19,212,784
982,832
Total
24,137,500
16,987,961
14,445,740
23,003,713
1,133,787
-Wastewater Servie
Wages and Benefits
4,174,435
3,130,791
2,912,460
3,891,045
283,390
Goods & Services
12,917,065
9,056,847
8,334,755
13,358,733
(441,668)
Total
17,091,500
12,187,638
11,247,215
17,249,778
(158,278)
Infrastructure Management
Wages and Benefits
501,767
376,330
332,659
459,526
42,241
Goods & Services
218,233
163,701
113,566
195,499
22,734
Total
720,000
540,031
446,225
655,025
64,975
Industrial Water Service
Wages and Benefits
1,045,813
784,314
577,243
749,740
296,073
Goods & Services
4,927,187
2,235,376
746,821
4,982,264
(55,077)
Total
5,973,000
3,019,690
1,324,064
5,732,004
240,996
TOTAL EXPENDITURES 47,922,000 32,735,320 27,463,244 46,640,520 1,281,480
109
2
Saint John Water
got
2021 Water & Sewerage Operating
Budget
September 2021
2021
YTD
YTD
YE
YE
Budget
Budget
Actual
Forecast
Variance
Revenues
Flat Rate Accounts
22,530,000
22,530,000
22,220,340
22,218,258
(311,742)
Meter Rate Accounts
14,670,000
14,670,000
7,343,886
14,995,000
325,000
Industrial Raw Water Accounts
5,973,000
3,982,000
2,798,414
5,973,000
-
Fire Protection Levy
2,500,000
1,874,997
1,874,997
2,500,000
Storm Sewer Levy
950,000
712,494
712,503
950,000
-
Other Revenues
924,000
659,232
624,494
1,041,100
117,100
Previous Year's Surplus
375,000
281,250
281,250
375,000
-
Total Revenues
47,922,000
44,709,973
35,855,884
48,052,358
130,358
Expenditures
Drinking Water Service
Watershed Management
360,000
273,511
214,889
386,528
(26,528)
Water Treatment
8,381,000
6,326,445
5,224,123
7,736,983
644,017
Water Pumping & Storage
1,201,000
905,631
740,014
999,944
201,056
Transmission & Distribution
4,790,000
3,598,030
3,126,992
4,529,282
260,718
Customer Metering
694,000
521,195
442,239
682,974
11,026
Internal Charges
467,500
350,622
303,791
467,500
-
Other Charges
605,000
440,175
453,236
621,000
(16,000)
Debt Servicing
3,978,000
1,826,605
1,813,459
3,918,502
59,498
Transfer to Operating Reserve
825,000
618,750
-
825,000
-
Capital from Operating
2,836,000
2,126,997
2,126,997
2,836,000
-
Total Drinking Water Service
24,137,500
16,987,961
14,445,740
23,003,713
1,133,787
Wastewater Service
Wasterwater Pumping
2,927,000
2,213,877
2,008,749
3,036,900
(109,900)
Wastewater Collection
3,078,000
2,317,561
1,935,502
2,884,318
193,682
Wastewater Treatment
4,758,000
3,618,452
3,312,007
5,036,621
(278,621)
Internal Charges
467,500
350,622
303,791
467,500
Other Charges
605,000
440,175
453,362
621,000
(16,000)
Debt Servicing
3,291,000
1,773,201
1,760,054
3,238,439
52,561
Capital from Operating
1,965,000
1,473,750
1,473,750
1,965,000
-
Total Wastewater Services
17,091,500
12,187,638
11,247,215
17,249,778
(158,278)
Infrastructure Management
Engineering Services
720,000
540,031
446,225
655,025
64,975
Total Infrastructure Management
720,000
540,031
446,225
655,025
64,975
Industrial Water Service
Watershed Management
584,000
439,319
235,627
525,610
58,390
Water Pumping &Transmission
1,806,000
1,357,983
1,105,156
1,650,248
155,752
Customer Metering
116,000
86,894
59,867
89,146
26,854
Debt Servicing
1,953,000
-
-
1,953,000
-
Transfer to Capital Reserves
837,000
627,750
-
837,000
Transfer to Operating Reserve
409,000
306,747
(76,586)
409,000
Capital from Operating
268,000
200,997
-
268,000
-
Total Industrial Water Service
5,973,000
3,019,690
1,324,064
5,732,004
240,996
110
3
Total Expenditures 47,922,000 32,735,320 27,463,244 46,640,520 1,281,480
Surplus (Deficit) - 11,974,653 8,392,640 1,411,838 1,411,838