2023-11-29 Finance Committee Agenda Packet - Open Session�B
City of Saint John
Finance Committee - Open Session
AGENDA
Wednesday, November 29, 2023
5:00 pm
Meeting Conducted by Electronic Participation
1. Call to Order
Pages
2. Approval of Minutes
2.1 Minutes of November 22, 2023 1 - 3
3. Approval of Agenda
4. Disclosures of Conflict of Interest
5. Consent Agenda
6. Business Matters
6.1 October 2023 Financial Report and Year End Projections 4 - 41
6.2 2023 Operating and Capital Reserves 42 - 48
7. Adjournment
Finance Committee Meeting
Open Session
November 22, 2023
MINUTES— OPEN SESSION FINANCE COMMITTEE MEETING
NOVEMBER 22, 2023 AT4:30 PM
MEETING CONDUCTED BY ELECTRONIC PARTICIPATION
Present: Mayor D. Noade Reardon
Councillor G. Sullivan
Councillor G. Norton
Councillor D. Hickey
Councillor P. Radwan
Also
Present: Chief Administrative Office B. McGovern
Commissioner of Finance and Treasurer K. Fudge
Acting Commissioner Growth & Community Services A. Poffenroth
Fire Chief K. Clifford
Commissioner Public Works & Transportation M. Hugenholtz
Commissioner Utilities & Infrastructure I. Fogan
Senior Manager Human Resources K. Shannon
Director Financial Services J. Forgie
City Solicitor J. Boucher
Director Financial Services C. Lavigne
Intermediate Accountant V. Parikh
Director Corporate Performance S. Rackley-Roach
Director Growth & Community Services D. Dobbelsteyn
ERP Project Manager R. VanWart
Senior Manager Community Support Services C. Coes
Administrative Assistant A. MacLean
Administrative Assistant K. Tibbits
1. Meeting Called to Order
Councillor Sullivan called the Finance Committee open session meeting to order.
2. Approval of Minutes
2.1 Minutes of November 8, 2023
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that the minutes of November 8, 2023 be approved.
MOTION CARRIED.
3. Approval of Agenda
Moved by Mayor Noade Reardon, seconded by Councillor Norton:
RESOLVED that the agenda of November 22, 2023 be approved.
MOTION CARRIED.
4. Disclosures of Conflict of Interest
Finance Committee Meeting
Open Session
November 22, 2023
No disclosures.
5. Consent Agenda
6. Business Matters
6.1 Enterprise Resource Management
Ms. Van Wart reviewed the submitted presentation "Enterprise Resource Planning System" and provided
an overview of the project in terms of ERP Goals, the project leadership and project team as well as the
project timeline, next steps, and project implementation.
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that the submitted presentation entitled "Enterprise Resource Planning System" be received
for information.
MOTION CARRIED.
6.2 2024 Proposed General Fund Operating Budget
Mr. Fudge noted that the proposed 2024 General Operating Budget was first presented to the Finance
Committee on November 8th. The Committee was asked for feedback with respect to an increase to the
Heritage Fund grant, and/or any additional feedback. It is recommended that this proposed budget be
forwarded to the next meeting of Common Council for a receive and file.
Moved by Mayor Noade Reardon, seconded by Councillor Hickey:
RESOLVED that as recommended in the submitted report "2024 Proposed General Fund Operating
Budget' the Finance Committee approve the proposed 2024 General Fund Operating Budget and forward
it to the next meeting of Common Council for receive and file and endorse the following:
RESOLVED:
1. That the sum of $187,800,682 be the total Operating Budget of the City of Saint John for 2024.
2. That the sum of $150,579,477 be the Warrant of the City of Saint John for 2023.
3. That the tax rate for the City of Saint John be set at $1.58.
4. That the City of Saint John set the property tax rate for Heavy Industrial Class at 1.7 times the residential
rate.
5. That the City of Saint John set the property tax rate for Non -Residential Class at 1.7 times the residential
rate.
6. That Management Professional Group receive a wage increase of 3.5%for 2024.
MOTION CARRIED.
6.3 2024 Utility Fund Operating Budget
Mr. Fogan reviewed the submitted presentation entitled "2024 Utility Fund Operating Budget'. It
represents the sixth consecutive year with no rate increases for ratepayers, which include both flat rate
customers, which will see the annual cost remain at $1,428 per year, and metered customers who will not
see changes in the cost per cubic meter and meter charges. The budget also includes rates for the
Industrial Raw Water customers. Rate stabilization has been achieved for rate payers for the past six years
despite the Utility experiencing stagnate revenues and increasing costs.
Moved by Mayor Noade Reardon, seconded by Councillor Hickey:
RESOLVED that the Finance Committee approve the proposed 2024 Utility Fund Operating Budget and
forward to the next meeting of Common Council for approval of the first and second reading of Water
and Sewerage Bylaw amendments.
MOTION CARRIED.
6.4 2023 Fall Debenture Issue
Mr. Fudge noted that the purpose of this report is to seek Finance Committee and Council approval to
issue internal debentures to borrow funds for General Capital projects approved by Council and for the
Utility fund that has an existing debenture that matured and requires refinancing.
Finance Committee Meeting
Open Session
November 22, 2023
Staff are seeking to issue these debentures internally by using the City's own reserve funds, rather than
the traditional route of borrowing through the New Brunswick Municipal Finance Corporation. The City
will be able to redirect the interest paid on debentures directly back to itself. The estimated savings for
both Utility and General Fund will amount to approximately $1.672M over the term of the debentures,
along with additional savings for the General Fund, by borrowing over 10 years rather than the traditional
15-year term.
Moved by Mayor Noade Reardon, seconded by Councillor Radwan:
RESOLVED that the Finance Committee endorse the following recommendations and forward a copy of
this report to Common Council for approval:
RESOLVED that occasion having arisen in the public interest for the following Public Civic Works and
needed Civic Improvements that the City of Saint John proposes issue of the following debentures to be
dated on or after December 12, 2023:
GENERAL FUND —10 years
Transportation $ 750,000
Recreation and Culture $5,250,000
TOTAL $ 6,000,000
UTILITY FUND — 5 years
Refinance Debenture AZ-12 2008 $875,000
MOTION CARRIED.
7. Adjournment
Moved by Mayor Noade Reardon, seconded by Councillor Hickey:
RESOLVED that the Finance Committee meeting be adjourned.
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The Finance Committee open session meeting held on November 22, 2023, was adjourned at 5:45 pm
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I
The City of Saint John
2023 General Fund Operating Budget
October 2023
2023 YTD YTD YTD YE YE
Budget Budget Actual Variance Forecast Variance
Revenues
Property Taxes
142,105,410
118,421,172
118,421,175
3
142,105,410
PILTAdjustment
64,323
64,323
64,323
64,323
Equalization & Unconditional Gran
15,321,432
12,767,860
12,767,860
15,321,432
Surplus 2nd Previous Year
1,753,145
1,460,940
1,460,954
14
1,753,145
Transfer from Operating Reserves
800,000
-
-
-
-
(800,000)
Growth & Community Services
4,327,812
3,666,783
4,836,453
1,169,670
5,712,168
1,384,356
Public Works & Transportation Ser
5,599,798
4,687,190
5,153,722
466,532
6,270,788
670,990
Public Safety Services
1,976,432
1,817,902
2,108,809
290,907
2,967,127
990,695
Utilities & Infrastructure Services
317,000
241,390
217,373
(24,017)
274,115
(42,885)
Strategic Services
3,178,518
2,641,260
5,482,213
2,840,953
6,739,933
3,561,415
Corporate Services
285,000
216,660
476,090
259,430
476,083
191,083
Saint John Energy Rebates
1,012,000
-
-
-
-
(1,012,000)
Regional Serivices Commission
546,630
-
-
-
546,630
-
Total Revenues
177,287,500
145,985,480
150,988,973
5,003,493
182,231,153
4,943,653
Expenditures
Growth & Community Services
18,580,739
15,191,339
14,617,348
573,991
18,484,031
96,708
Public Works & Transportation Ser
41,715,344
32,995,811
31,782,390
1,213,421
41,676,658
38,686
Public Safety Services
59,633,669
48,039,648
45,632,321
2,407,327
58,311,465
1,322,204
Utilities & Infrastructure Services
6,994,893
5,716,758
5,526,236
190,522
6,923,514
71,379
Strategic Services
7,917,074
6,951,480
5,796,129
1,155,351
7,135,978
781,096
Corporate Services
7,443,379
6,123,212
6,068,640
54,572
7,807,471
(364,092)
Other Charges
35,002,402
25,188,675
26,591,582
(1,402,907)
37,407,904
(2,405,502)
Total Expenditures
177,287,500
140,206,923
136,014,645
4,192,278
177,747,022
(459,522)
Surplus (Deficit) - 5,778,557 14,974,327 9,195,770 4,484,132 4,484,132
3�
City of Saint John Service Areas
2023 Salaries and Goods & Services
"
4j�
October 2023
2023
YTD
YTD
YTD
YE
YE
Budget
Budget
Actual
Variance
Forecast
Variance
Growth & Community Services
Salaries
5,332,525
4,374,989
4,160,902
214,087
4,882,485
450,040
Goods & Services
13,248,214
10,816,350
10,456,446
359,904
13,601,547
(353,333)
TOTAL
18,580,739
15,191,339
14,617,348
573,991
18,484,031
96,707
Public Works & Transportation Services
Salaries
16,645,616
13,735,933
13,440,145
295,788
16,459,274
186,342
Goods & Services
25,069,728
19,259,878
18,342,246
917,633
25,217,384
(147,656)
TOTAL
41,715,344
32,995,811
31,782,390
1,213,421
41,676,658
38,686
Public Safety Services
Salaries
48,826,474
39,231,195
37,374,097
1,857,098
47,058,451
1,768,023
Goods & Services
10,807,195
8,808,453
8,258,224
550,229
11,253,014
(445,819)
TOTAL
59,633,669
48,039,648
45,632,321
2,407,327
58,311,465
1,322,204
Utilities & Infrastructure Services
Salaries
3,575,653
2,956,793
2,754,524
202,269
3,365,897
209,756
Goods & Services
3,419,240
2,759,965
2,771,712
(11,747)
3,557,617
(138,377)
TOTAL
6,994,893
5,716,758
5,526,236
190,522
6,923,514
71,379
Strategic Services
-
-
Salaries
4,003,562
3,311,368
2,913,514
397,854
3,551,111
452,451
Goods & Services
3,913,512
3,640,112
2,882,615
757,497
3,584,867
328,645
TOTAL
7,917,074
6,951,480
5,796,129
1,155,351
7,135,978
781,096
Corporate Services
-
-
Salaries
5,266,536
4,319,377
4,153,605
165,772
5,018,999
247,537
Goods & Services
2,176,843
1,803,835
1,915,035
(111,200)
2,788,472
(611,629)
TOTAL
7,443,379
6,123,212
6,068,640
54,572
7,807,471
(364,092)
Other Charges
Goods & Services
35,002,402
25,188,675
26,591,582
(1,402,907)
37,407,904
(2,405,502)
35,002,402
25,188,675
26,591,582
(1,402,907)
37,407,904
(2,405,502)
Total Expenditures
177,287,500
140,206,923
136,014,645
4,192,278
177,747,022
(459,523)
31
The City of Saint John
2023 General Fund Operating Budget
October 2023
2023 YTD YTD YTD YE YE
Budget Budget Actual Variance Forecast Variance
Revenues
Property Taxes
142,105,410
118,421,172
118,421,175
3
142,105,410
PILT Adjustment
64,323
64,323
64,323
64,323
Equalization & Unconditional Gran
15,321,432
12,767,860
12,767,860
(0)
15,321,432
Surplus 2nd Previous Year
1,753,145
1,460,940
1,460,954
14
1,753,145
Transfer from Operating Reserves
800,000
-
-
-
-
(800,000)
Growth & Community Services
4,327,812
3,666,783
4,836,453
1,169,670
5,712,168
1,384,356
Public Works & Transportation Ser
5,599,798
4,687,190
5,153,722
466,532
6,270,788
670,990
Public Safety Services
1,976,432
1,817,902
2,108,809
290,907
2,967,127
990,695
Utilities & Infrastructure Services
317,000
241,390
217,373
(24,017)
274,115
(42,885)
Strategic Services
3,178,518
2,641,260
5,482,213
2,840,953
6,739,933
3,561,415
Corporate Services
285,000
216,660
476,090
259,430
476,083
191,083
Saint John Energy Rebates
1,012,000
-
-
-
-
(1,012,000)
Regional Serivices Commission
546,630
-
-
-
546,630
-
Total Revenues
177,287,500
145,985,480
150,988,973
5,003,493
182,231,153
4,943,653
Expenditures
Growth & Community Services
Growth & Community Planning 5
1,791,586
1,443,877
1,238,403
205,474
1,709,297
82,289
Development Services
220,600
180,000
-
180,000
200,000
20,600
Development Engineering
350,328
268,620
266,653
1,967
355,123
(4,795)
Community Development
608,695
501,827
279,935
221,892
461,445
147,250
Animal Control
109,250
91,040
82,560
8,480
109,250
-
Dangerous and Vacant Building F
374,428
309,595
121,359
188,236
173,990
200,438
Minimum Property Standards
375,506
228,900
174,416
54,484
348,292
27,214
Heritage Conservation Service
203,654
126,498
132,183
(5,685)
206,563
(2,909)
Cultural Affairs
129,827
104,065
92,118
11,947
114,505
15,322
Other By -Laws
356,103
289,036
183,228
105,808
216,374
139,729
Permitting & Inspection Services
1,181,614
963,036
1,125,638
(162,602)
1,131,704
49,910
Regional Economic Developmen
3,093,000
2,894,160
1,689,877
1,204,283
3,087,500
5,500
Market Square
2,250,000
1,875,000
2,481,607
(606,607)
2,500,000
(250,000)
Saint John Trade & Convention C
390,186
342,363
(61,116)
403,479
390,186
Imperial Theatre
295,714
295,714
221,626
74,088
295,714
Saint John Aquatic Centre
521,281
521,281
489,331
31,950
521,281
Saint John Arts Centre
178,408
178,408
133,710
44,698
178,408
TD Station
478,246
478,246
384,757
93,489
478,246
Library
487,597
406,547
406,547
-
487,597
City Market
1,144,015
902,815
952,570
(49,755)
1,182,640
(38,625)
Arts & Culture Board
70,000
35,000
18,502
16,498
70,000
Public Art Maintenance & Repair
16,000
8,000
19,315
(11,315)
19,315
(3,315)
Remembrance Day
1,500
-
-
-
1,500
-
New Year/Canada Day Celebratic
40,000
20,000
(2,523)
22,523
20,000
20,000
PRO Kids
109,693
89,656
98,702
(9,046)
93,817
15,876
Succeed & Stay
92,785
89,559
67,517
22,042
73,851
18,934
Local Immigration Partnership
86,424
65,010
69,154
(4,144)
97,444
(11,020)
Carleton Community Center
190,700
190,700
187,500
3,200
187,500
3,200
Loch Lomond Community Center
45,000
45,000
45,000
-
45,000
-
North End Community Center
174,876
174,876
187,500
(12,624)
187,500
(12,624)
Recreation Programming
666,282
576,044
574,256
1,788
655,527
10,755
Neighbourhood Development
170,000
170,000
172,000
(2,000)
172,000
(2,000)
YMCA - Contracted Services
157,560
157,560
136,932
20,628
136,932
20,628
3�
The City of Saint John
2023 General Fund Operating Budget
October 2023
2023 YTD YTD YTD YE YE
Budget Budget Actual Variance Forecast Variance
Growth & Community Services (continued)
Boys and Girls Club - Contracted
145,887
145,887
139,951
5,936
139,951
5,936
Unspecified Grants
234,000
234,000
201,710
32,290
207,000
27,000
Affordable Housing Strategy
105,719
55,574
1,290,753
(1,235,179)
1,325,264
(1,219,545)
Lifeguards
195,500
195,500
197,595
(2,095)
195,500
-
Play SJ
45,000
45,000
14,042
30,958
14,042
30,958
Lord Beaverbrook Rink
167,392
141,562
141,552
10
167,392
-
Building Incentive Reserve
350,000
175,000
88,875
86,125
350,000
Regional Services Commission
176,383
176,383
573,614
(397,231)
176,383
-
Community Improvement Resen
800,000
-
-
-
-
800,000
Total Growth & Community Deve
18,580,739
15,191,339
14,617,348
573,991
18,484,031
96,708
Public Safety Services
Fire Rescue and Suppression Ser,
23,591,356
19,255,700
18,745,625
510,075
23,355,892
235,464
Fire Training
1,319
-
-
-
1,319
-
Technical Rescue Response
46,925
38,198
35,784
2,414
45,511
1,414
Hazardous Materials
69,984
56,778
52,280
4,498
54,673
15,311
Fire Prevention
908,059
731,643
706,950
24,693
881,433
26,626
Fire Investigation
66,123
52,290
50,950
1,340
63,563
2,560
Emergency Management Service
360,216
288,983
169,774
119,209
237,860
122,356
Water Supply and Hydrants
2,500,000
2,083,330
2,083,330
-
2,500,000
-
Public Safety Communications CE
2,894,857
2,260,468
2,127,843
132,625
3,106,755
(211,898)
Street Lighting
1,060,000
883,330
784,255
99,075
1,060,000
-
Saint John Board of Police Comm
28,134,830
22,388,928
20,875,529
1,513,399
27,004,459
1,130,371
Total Public Safety Services
59,633,669
48,039,648
45,632,321
2,407,327
58,311,465
1,322,204
Public Works & Transportation Services
Snow Control Streets
5,601,737
4,593,555
3,435,568
1,157,987
4,662,549
939,188
Street Cleaning
1,605,543
1,320,459
1,711,472
(391,013)
2,024,875
(419,332)
Utility Cuts
919,782
756,119
734,320
21,799
1,182,378
(262,596)
Street Services - SurfaceMainter
7,448,639
6,153,875
5,833,032
320,843
6,916,441
532,198
Snow Control Sidewalk
1,034,591
854,028
818,810
35,218
1,120,319
(85,728)
Sidewalk Maintenance
712,014
587,923
460,752
127,171
596,425
115,589
Pedestrian & Traffic Managemer
2,343,221
1,935,328
1,915,192
20,136
2,493,008
(149,787)
Solid Waste Management
3,830,567
3,179,437
3,478,854
(299,417)
4,198,886
(368,319)
Landscape - Parks & Open Space
2,095,731
1,729,355
1,927,102
(197,747)
2,411,125
(315,394)
Rockwood Park
405,699
336,711
216,706
120,005
275,783
129,916
Urban Forestry
336,497
272,203
198,061
74,142
267,311
69,186
Saint John Horticultural Associati
50,000
41,660
50,000
(8,340)
50,000
-
Arena Operation & Maintenance
1,375,297
1,131,477
1,053,913
77,564
1,408,359
(33,062)
Sportsfield Operation & Mainten
1,228,942
1,009,949
1,090,908
(80,959)
1,248,007
(19,065)
Other Facilities Operation & Mai
548,513
447,267
329,916
117,351
362,099
186,414
Transit Debt
1,746,105
472,923
472,923
-
1,746,105
-
Transit Subsidy
5,630,640
4,692,200
4,697,834
(5,634)
6,235,640
(605,000)
Fleet Operations
24,306
7,250
442,516
(435,266)
(36,476)
60,782
Fleet Fuel
-
-
12,479
(12,479)
-
-
Fleet Pooled Vehicles
18,945
6,055
2,771
(3,284)
7,667
11,278
3�
The City of Saint John
2023 General Fund Operating Budget
October 2023
2023 YTD YTD YTD YE YE
Budget Budget Actual Variance Forecast Variance
Public Works & Transportation Services (continued)
Fleet Stockroom
300,871
247,087
226,133
20,954
288,754
12,117
Fleet Welding
10,326 -
20,011
84,179
(104,190)
(16,521)
26,847
Stormwater Rural
1,844,465
1,510,522
1,191,015
319,507
1,860,750
(16,285)
Parking Administration
942,723
783,013
634,876
148,137
951,318
(8,595)
Peel Plaza Parking Garage
389,616
172,875
110,015
62,860
157,381
232,235
Market Square Parking Garage
115,881
91,369
135,657
(44,288)
172,324
(56,443)
Off Street Parking
1,154,693
695,292
522,577
172,715
1,092,152
62,541
Municipal Ops Admin
-
-
355
(355)
-
-
Total Public Works & Transportat
41,715,344
32,995,811
31,782,390
1,213,421
41,676,658
38,686
Utilities & Infrastructure Services
Engineering
1,252,328
1,035,850
836,921
198,929
1,065,414
186,914
Carpenter Shop
371,482
304,056
327,437
(23,381)
358,440
13,042
Facilities Management
1,579,996
1,303,741
1,299,956
3,785
1,768,255
(188,259)
City Hall Building
1,009,471
839,540
816,247
23,293
1,005,893
3,578
Police Headquarters
4,734
1,820
134,173
(132,353)
-
4,734
GIS
413,258
273,754
244,206
29,548
374,614
38,644
Stockroom
246,122
201,070
202,671
(1,601)
244,972
1,150
Stormwater Urban
2,117,502
1,756,927
1,664,626
92,301
2,105,926
11,576
Total Utilities & Infrastructure Sei
6,994,893
5,716,758
5,526,236
190,522
6,923,514
71,379
Strategic Services
Finance
1,250,757
1,029,005
714,072
314,933
909,063
341,694
Assessment
1,701,756
1,701,756
1,622,340
79,416
1,622,340
79,416
Supply Chain Management
449,075
366,849
336,394
30,455
410,808
38,267
Information Technology
3,511,071
2,925,388
2,336,377
589,011
3,324,569
186,502
Corporate Planning
316,055
257,688
178,237
79,451
225,679
90,376
Insurance
138,360
120,794
88,263
32,531
123,073
15,287
Liability Insurance
550,000
550,000
520,446
29,554
520,446
29,554
Total Strategic Services
7,917,074
6,951,480
5,796,129
1,155,351
7,135,978
781,096
Corporate Services
City Manager's Office
779,271
646,394
724,289
(77,895)
911,461
(132,190)
Mayor's Office
225,837
183,546
154,362
29,184
185,157
40,680
Common Council
602,503
510,367
514,442
(4,075)
637,262
(34,759)
Common Clerk
642,779
486,162
519,549
(33,387)
634,424
8,355
Human Resources
1,942,089
1,609,320
1,985,461
(376,141)
2,436,498
(494,409)
Legal Department
1,136,916
933,340
801,660
131,680
1,323,303
(186,387)
Real Estate
177,086
149,562
141,999
7,563
173,156
3,930
Saint John Industrial Parks
170,763
143,673
110,812
32,861
137,933
32,830
Barge Terminal
25,000
16,660
2,303
14,357
5,000
20,000
Customer Service
999,115
848,427
657,604
190,823
776,210
222,905
Corporate Communications
516,634
420,935
319,638
101,297
402,886
113,748
External Relations
225,386
174,826
136,521
38,305
184,181
41,205
Total Corporate Services
7,443,379
6,123,212
6,068,640
54,572
7,807,471
(364,092)
Other Charges
Fiscal Charges
15,685,605
9,371,381
9,369,710
1,671
15,602,005
83,600
Landfill Closure
300,000
300,000
277,500
22,500
300,000
-
Special Pension Contributions
9,460,000
7,553,304
7,328,484
224,820
9,460,000
Other Charges - Wages and Beni
-
-
-
-
687,000
(687,000)
Transfer to Capital Reserves
3,771,797
3,143,160
4,380,491
(1,237,331)
5,181,835
(1,410,038)
3?
The City of Saint John
2023 General Fund Operating Budget
October 2023
2023 YTD YTD YTD YE YE
Budget Budget Actual Variance Forecast Variance
Other Charges (continued)
Capital from Operating 5,650,000 4,708,330 4,708,333 (3) 5,650,000
Operating Reserves 135,000 112,500 527,064 (414,564) 527,064 (392,064)
Total Other Charges 35,002,402 25,188,675 26,591,582 (1,402,907) 37,407,904 (2,405,502)
Total Expenditures 177,287,500 140,206,923 136,014,645 4,192,278 177,747,022 (459,522)
Surplus (Deficit) 5,778,557 14,974,327 9,195,770 4,484,132 4,484,132
3P
Saint John Water
V
2023 Water & Sewerage Operating Budget
October 2023
2023 YTD
YTD YTD YE YE
Budget Budget
Actual Variance Forecast Variance
Revenues
Flat Rate Accounts
22,250,000
17,335,050
22,238,352
4,903,302
22,229,748
(20,252)
Meter Rate Accounts
15,300,000
10,200,001
10,684,506
484,505
15,984,929
684,929
Industrial Raw Water Accounts
6,983,657
4,655,771
3,289,675
(1,366,096)
7,479,100
495,443
Fire Protection Levy
2,500,000
2,083,330
2,083,330
-
2,500,000
-
Storm Sewer Levy
925,000
770,830
790,055
19,225
925,000
-
Other Revenues
943,508
736,240
1,598,414
862,174
2,068,249
1,124,741
Previous Year's Surplus
680,796
567,330
567,330
-
680,796
-
Transfer from Reserve
421,492
-
-
-
-
(421,492)
Total Revenues
50,004,453
36,348,552
41,251,662
4,903,110
51,867,822
1,863,369
Expenditures
Drinking Water Service
22,883,672
15,284,196
16,956,915
(1,672,719)
23,814,668
(930,996)
Wastewater Service
19,062,663
14,482,974
14,390,845
92,129
18,600,273
462,390
Infrastructure Management
709,667
588,334
572,482
15,852
725,426
(15,759)
Industrial Water Service
7,348,451
4,560,654
4,238,875
321,779
7,350,206
(1,755)
Total Expenditures
50,004,453
34,916,158
36,159,117
(1,242,959)
50,490,573
(486,120)
Surplus (Deficit) - 1,432,394 5,092,545 3,660,151 1,377,248 1,377,248
1
39
Saint John Water
Salaries and Goods & Services
October 2023
2023
Budget
$
YTD
Budget
$
YTD
Actual
$
YTD
Variance
$
YE
Forecast
$
YE
Variance
$
Drinking Water Service
Wages and Benefits
3,665,934
3,032,883
3,156,229
(123,346)
3,814,802
(148,868)
Goods & Services
19,217,738
12,251,313
13,800,686
(1,549,373)
19,999,866
(782,128)
Total
22,883,672
15,284,196
16,956,915
(1,672,719)
23,814,668
(930,996)
Wastewater Service
Wages and Benefits
4,286,145
3,546,016
3,345,616
200,400
4,048,471
237,674
Goods & Services
14,776,518
10,936,958
11,045,229
(108,271)
14,551,803
224,715
Total
19,062,663
14,482,974
14,390,845
92,129
18,600,273
462,390
Infrastructure Management
Wages and Benefits
495,720
410,018
412,605
(2,587)
513,715
(17,995)
Goods & Services
213,947
178,316
159,877
18,439
211,711
2,236
Total
709,667
588,334
572,482
15,852
725,426
(15,759)
Industrial Water Service
Wages and Benefits
1,010,968
836,128
638,631
197,497
753,390
257,578
Goods & Services
6,337,483
3,724,526
3,600,245
124,281
6,596,816
(259,333)
Total
7,348,451
4,560,654
4,238,875
321,779
7,350,206
(1,755)
Total Expenditures
50,004,453
34,916,158
36,159,117
(1,242,959)
50,490,573
(486,120)
2
40
Saint John Water
2022 Water & Sewerage Operating Budget
October 2023
2023 YTD YTD YTD YE YE
Budget Budget Actual Variance Forecast Variance
Revenues
Flat Rate Accounts
22,250,000
17,335,050
22,238,352
4,903,302
22,229,748
(20,252)
Meter Rate Accounts
15,300,000
10,200,001
10,684,506
484,505
15,984,929
684,929
Industrial Raw Water Accounts
6,983,657
4,655,771
3,289,675
(1,366,096)
7,479,100
495,443
Fire Protection Levy
2,500,000
2,083,330
2,083,330
-
2,500,000
-
Storm Sewer Levy
925,000
770,830
790,055
19,225
925,000
-
Other Revenues
943,508
736,240
1,598,414
862,174
2,068,249
1,124,741
Previous Year's Surplus
680,796
567,330
567,330
-
680,796
-
Transfer from Reserves
421,492
-
-
-
(421,492)
Total Revenues
50,004,453
36,348,552
41,251,662
4,903,110
51,867,822
1,863,369
Expenditures
Drinking Water Service
Watershed Management
794,953
662,616
376,167
286,449
409,594
385,359
Water Treatment
8,768,620
7,311,696
6,518,221
793,475
8,616,111
152,509
Water Pumping & Storage
1,230,957
1,047,874
1,062,994
(15,120)
1,270,735
(39,778)
Transmission & Distribution
4,396,550
3,659,236
3,630,585
28,651
4,469,959
(73,409)
Customer Metering
720,634
598,044
571,986
26,058
731,841
(11,207)
Internal Charges
510,050
372,950
766,564
(393,614)
510,050
-
Other Charges
574,093
-
499,669
(499,669)
574,093
-
Debt Servicing
3,752,315
1,631,780
1,631,779
-
3,745,815
6,500
Transfer to Operating Reserve
-
-
119,783
(119,783)
119,783
(119,783)
Transfer to Capital Reserve
-
-
-
1,231,186
(1,231,186)
Capital from Operating
2,135,500
-
1,779,167
(1,779,167)
2,135,500
Total Drinking Water Service
22,883,672
15,284,196
16,956,915
(1,672,719)
23,814,668
(930,996)
Wastewater Service
Wasterwater Pumping
3,131,775
2,620,548
3,037,055
(416,507)
3,515,154
(383,379)
Wastewater Collection
3,039,799
2,532,520
2,390,341
142,179
3,021,923
17,876
Wastewater Treatment
6,054,322
5,071,542
4,205,451
866,091
5,170,761
883,561
Internal Charges
510,050
372,950
372,917
33
567,969
(57,919)
Other Charges
574,093
-
499,669
(499,669)
574,093
-
Debt Servicing
3,020,324
1,608,497
1,608,495
2
3,018,074
2,250
Capital from Operating
2,732,300
2,276,917
2,276,917
-
2,732,300
-
Total Wastewater Services
19,062,663
14,482,974
14,390,845
92,129
18,600,273
462,390
Infrastructure Management
Engineering Services
709,667
588,334
572,482
15,852
725,426
(15,759)
Total Infrastructure Management
709,667
588,334
572,482
15,852
725,426
(15,759)
Industrial Water Service
Watershed Management
668,245
535,196
298,942
236,254
507,521
160,724
Water Pumping & Transmission
2,157,067
1,795,423
1,599,988
195,435
2,148,892
8,175
Customer Metering
176,652
146,795
44,392
102,403
135,002
41,650
Debt Servicing
1,846,586
-
-
-
1,846,586
-
Transfer to Capital Reserves
836,677
697,230
840,554
(143,324)
980,000
(143,323)
Transfer to Operating Reserve
895,516
746,260
815,244
(68,984)
964,497
(68,981)
Capital from Operating
767,708
639,750
639,757
(7)
767,708
Total Industrial Water Service
7,348,451
4,560,654
4,238,875
321,779
7,350,206
(1,755)
Total Expenditures
50,004,453
34,916,158
36,159,117
(1,242,961)
50,490,573
(486,120)
Surplus (Deficit) 1,432,394 5,092,545 3,660,151 1,377,248 1,377,248
3
41
_fir 17 -,Frj 1
FINANCE COMMITTEE REPORT
Report Date November 27, 2023
Meeting Date November 29, 2023
Chairman Sullivan and Members of Finance Committee
SUBJECT. 2023 Operating and Capital Reserves
OPEN OR CLOSED SESSION
This matter is to be discussed in open session of Finance Committee.
AUTHORIZATION
Primary Author
Commissioner/Dept.
Head
Chief Administration
Officer
Craig Lavigne
Kevin Fudge
J. Brent McGovern
RECOMMENDATION
It is recommended that members of the Finance Committee approve the transfers
to and from the following reserves and forward a copy of the report to Common
Council for approval.
General Operating Reserves
• $422,289 from the General Operating Fund to the General Operating
Reserve
• $161,700 from the General Operating Reserve to the General Operating
Fund
General Capital Reserves
• $10,495,154 from the General Operating Fund to General Capital Reserve
• $5,495,152 from the General Capital Reserve to the General Capital Fund
Utility Operating Reserves
• $895,516 from the Utility Operating Fund to the Utility Operating Reserve
(Industrial Rate Stabilization)
• $1,000,000 from the Utility Operating Reserve to the Utility Capital
Reserve
Utility Capital Reserves
• $3,326,113 from the Utility Operating Fund to the Utility Fund Capital
Reserve
• $303,018 from the Utility Capital Reserve (Fleet) to the Utility Capital Fund
:1
-2-
• $1,000,000 from the Utility Operating Reserve to Utility Capital Reserve
EXECUTIVE SUMMARY
The Reserve Policy was approved by Common Council on December 11, 2017. The
purpose of the Reserve Policy is to address longer term funding strategies to
minimize debt servicing costs, address the infrastructure deficit, and mitigate the
effects of unanticipated events. Permitted uses of reserves according to the
Reserve Policy are:
1. Major unanticipated/unforeseen events.
2. Major Capital renewal.
3. Future Liabilities.
4. One-time operating expenses which are greater than $100,000 and are not
part of the recurring operating budget.
5. Infrastructure deficit; and
6. Investment in growth opportunities.
In addition to the Reserve Policy, the City must comply with the Provincial Reserve
Fund Regulation which prescribes that the establishment, funding, and
withdrawal of Reserve funds which can only be done through resolutions of
Common Council before the end of each calendar year.
To comply with the Provincial Legislation, Staff recommend that Common Council
approve the recommendation in this report for contribution to and withdrawal
from the Reserves. Many of the recommendations have been approved by
Council (Exhibit A) and the purpose is to finalize the actuals transfers to and from
the various reserves.
PREVIOUS RESOLUTIONS
See Exhibit A
STRATEGIC ALIGNMENT
This report aligns with Council's approved Reserve Policy.
REPORT
BACKGROUND
The City must comply with the Provincial Reserve Fund Regulation which
prescribes that the establishment, funding, and withdrawals of Reserve funds can
only be done through resolutions of Common Council before the end of each
calendar year.
!i93
-3-
General Fund
The General Operating Reserve balance for the end of 2023 will be $8,044,704.
The maximum amount that can be held in this reserve is regulated by Provincial
regulations. Municipalities can have a balance of no more than 5% of previous
years' operating budget which would be $8,086,093 for Saint John.
General Operating Reserve has funding to mitigate the risks and support various
initiatives such as;
➢ Winter storm mitigation
➢ Benefit fluctuations due to actuarial reviews
➢ Various growth -related initiatives
Transfers to the operating reserve includes funding of $422,289 from Growth and
Community Development Services operating budget for development incentives
and urban development incentives to fund commitments already made. There
will also be $392,064 transferred into the operating reserve for interest earned on
funds held in the reserve which is a Provincial requirement.
The transfers out of the growth reserves for 2023 is $161,700. The transfers out
include funding for the SJ Local Immigration Program ($13,500), Rapid Housing
Initiative ($65,000), Succeed and Stay ($65,700) and the agreement with SJ Sea
Dogs ($17,500). These transfers were also approved previously by Common
Council.
General Capital Reserves which will have a balance of $25,077,426 at the end of
2023. There are no Provincial limits on Capital Reserve balances. The General
Capital Reserve has funding for the following.
➢ Fleet Reserves
➢ Information Technology
➢ Capital Replacement
➢ Recreation Facility
➢ Strategic Real Estate Reserve
The 2023 Operating Budget included a transfer of $3,771,797 to the Capital
Reserve with $3,000,000 to be allocated to toward a new multipurpose recreation
facility. The 2023 Operating budget also included $135,000 to be transfer to the
Operating Reserve, however staff are recommending this amount be transferred
to the Capital Reserve, to ensure Operating Reserves limits are met.
The following transfers to the General Fund Capital Reserve are being
recommended to align with use of one time funds, timing delays in projects and
unexpected expenses to occur in 2024:
➢ Net proceeds from Barbour's General Store - $172,711
-4-
➢ Engineering work Courtney Bay Causeway - $450,000
➢ Industrial Parks Land Sales - $226,083
➢ North End Neighborhood Plan - $200,000
➢ 2023 Surplus from one time Interest and Building Permit Revenue -
$2,275,00
o $500,000 — City Market Strategic Plan
o $500,000 — Enterprise Resource Planning Project
o $500,000—Additional Recreation Asset Investment
o $500,000 - Future Roundabout
o $100,000 — Guiderails Replacement
o $175,000 — Replacement of transit bus due unexpected write off
The transfer from the Capital Reserve includes $959,913 for the relocation of Fleet
services to the Transit building and $605,964 for the Fundy Quay project which
were previously approved by Common Council.
The transfers to and from the Fleet and IT reserves are part of both Operating
budget and Capital budgets. There is also an additional $1,011,244 in interest that
is transferred across the Capital Reserves and the amount is higher than past
interest due to the current high interest rates.
Utility Fund
Utility Operating Reserve has a maximum limit of $2,403,374 and will have a
balance of $2,362,672 for 2022. The operating reserves includes funds for
➢ Managing risk of unforeseen impacts to potable revenue or expenditures
➢ Industrial Rate Stabilization
The Industrial Rate Study that was implemented in 2020 calls for an estimated six
months of revenue to be put into a reserve to mitigate risk on rates for Industrial
customers. The transfer of $895,516 into the reserve was part of the 2023
Industrial Raw Water Operating Budget. Staff are also recommending $1,000,000
be transferred from the Potable Operating Reserve to the Potable Capital Reserve
to ensure the reserve is within maximum limits. The funds can be transferred back
to operating reserves if there is a need in the future.
The Utility Capital Reserve will have a balance of $13,232,664 for 2023 and balance
includes reserves for.
➢ Fleet Replacement
➢ Industrial Capital
➢ Potable Capital
The Operating budget included the transfers into the fleet, industrial reserves.
:111
-5-
Staff are also recommending the following additional transfers to the Potable
Capital Reserves
Lancaster Lagoon - $750,000 was budgeted as part of the 2023 Operating budget
but projected was delayed and will get underway in 2024 and is included in the
2024 operating budget.
Watershed management - $102,780 lands sales in and around City watersheds are
unbudgeted and recommended directing funds to a reserve for future watershed
protection projects.
2023 Potable Operating Surplus —Staff are recommended to transfer an additional
$750,000 to the Potable Capital Reserve to continue to build much needed
reserves.
fnnrhicinn
The City has continued to follow its various financial policies and has been able to
build its reserves that were essentially nonexistent a short few years ago. The
Operating Budget Policy ensures that non -recurring revenues do not fund ongoing
services.
SERVICEAND FINANCIAL OUTCOMES
This report aligns with Common Council's previous resolutions, long term financial
plan, reserve polices, and approved 2023 budget.
INPUT FROM OTHER SERVICE AREAS AND STAKEHOLDERS
Input has been received from other services areas
ATTACHMENTS
Exhibit A — 2023 Reserve Schedule
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