2024 Budget and Business Plan-Proposed by kawarthalakes

2024 Budget and Business 1 Kawartha LakesPlan-Proposed Budget and Business Plan 2024

Re: 2024 Budgets Date: November 24, 2023 In accordance with section 284.16 of the Municipal Act, 2001 (the “Act”) and section 7 of O. Regulation 530/22, the Mayor shall, on or before February 1 of each year, prepare a proposed budget for the City. Section 284.13 of the Act does not permit the Mayor to delegate this authority under Section 284.16. As such, I, Doug Elmslie, as Mayor of the Corporation of the City of Kawartha Lakes, hereby present the attached Proposed 2024 Budgets, as drafted by City Staff, in accordance with my duties under the Act.

Doug Elmslie, Mayor

Table of Contents Background

Highlights and Assumptions of the 2024 Draft Budget

History

Ward Map

2024 Budget Guiding Principles

Demographics

Plans Relating to Growth

2024 Capital Budget Overview

What is a Capital Budget?

Process Involved in Capital Budgeting

Capital Budget Timelines

Capital Budget Financial Information

Capital Budget Trend

Asset Management Plan

2024 Signicant Project Highlights

2024 Signicant Project Map

Financing Sources

Financing Sources Descriptions:

Reserve Fund

2024 Proposed Tax Supported Capital Budget

2024 Tax-Supported Capital Expenditure

2024 Tax-Supported Capital Financing

2024 Tax Supported Capital Budget Summary

2024 Tax Supported Capital Projects Detail

The plan to address previously reported Deferred Capital needs over the next four years

Previously Identied in 2023 Capital Budget and not required within next three years

2024 Proposed Special Project Budget Special Project Overview

2 Kawartha Lakes Budget and Business Plan 2024

60 61

2024 Proposed Operating Budget Overview

Overview

2024 Proposed Operating Budget Summary

2024 Proposed Operating Budget Summary by Department

2024 Proposed Operating Budget

Corporate Items Overview

2024 Proposed Budget Overview (Corporate Items)

Mayor and Council

Chief Administrative Ocer (CAO)

Fire Services

108

Paramedic Services

117

Corporate Services

124

Development Services

149

Engineering and Corporate Assets

163

Community Services

187

Human Services

207

Public Works

232

2024 Proposed Water and Wastewater Budget Water and Wastewater Operations

255 256

Agencies, Boards and Committees

269

Kawartha Lakes Police Services

270

Kawartha Lakes Library

273

Kawartha Lakes Haliburton Housing Corporation (KLHC)

278

Conservation Authorities

278

Haliburton, Kawartha, Pine Ridge (HKPR) District Health Unit

279

Kawartha Lakes Health Care Initiative

279

Lindsay Downtown Business Improvement Area (BIA)

279

Victorian Order of Nurses (VON) Canada-Ontario

279

Kawartha Lakes Ontario Provincial Police (OPP)

279

Reserves and Additional Information

280

Summary by Reserve

281

Reserves and Deferred Revenue Summary

282

Glossary of Categories in Financial Statements

285

Kawartha Lakes is committed to complying with the Accessibility for Ontarians with Disabilities Act (AODA) in order to create a barrier-free Ontario. We are committed to the four core principles of dignity, independence, integration and equal opportunity. We support the full inclusion of persons as set out in the Canadian Charter of Rights and Freedoms and the AODA. If this document is required in an alternate format, please contact accessibility@kawarthalakes.ca. 3 Kawartha Lakes Budget and Business Plan 2024

Background

4 Kawartha Lakes Budget and Business Plan 2024

Highlights and Assumptions of the 2024 Draft Budget The City of Kawartha Lakes 2024 budget targeted a 3% increase as per the Long Term Financial Plan (LTFP). Currently, this budget is at a 4.56% Operating Increase and sta are continuing to rene and identify further eciencies/increased revenues prior to Operating Budget deliberations on December 5, 2023. If service level impact decisions are required to achieve a 3% target, sta require Council recommendations to implement. This draft budget accounts for signicant ination, pending growth, new legislation, rising borrowing costs, stang pressures re retention and attraction and an uncertain global economy while trying to balance taxpayer aordability. This 2024 budget initially commenced with a $16.6 Million challenge and sta have reduced this to the current $2.1 Million. To achieve this reduction, the following mitigation strategies were utilized:

• Phase in New positions • Right sizing of sta in areas dependent on activity volume • Increased Revenues • Application of Reserve Funding and reduction of transfer to reserves • Expenditure reductions based upon analytical review • Reduce Special Projects • Increased Supplemental Tax Revenue for new growth At the time the Long Term Financial Plan was endorsed by Council, it was during the pandemic and the impacts were not fully anticipated at that time and therefore it is challenging to maintain the 3% target. The municipality continues to be impacted with this global economy and the recovery eorts from the pandemic. Therefore, in the very near future, sta shall bring forward an updated LTFP that revisits some of the previous assumptions and potentially amend the 3% target.

Municipal Property Assessment Corporation (MPAC) Due to COVID-19, the Ontario government has continued the postponement of a province-wide property assessment update, that has been paused since 2021. As a result, the MPAC updates remain on hold and property assessments for the 2024 taxation year will continue to be based on the fully phasedin January 1, 2016 values. The City has included an estimate of $2 million supplemental tax revenue from growth, which depends on the rate of building completion. Sta will continue to monitor and measure the City’s growth with our partner MPAC.

Capital Budget The 2024 Capital budget will see an investment of $72 million. For the years 2024 to 2031, the Capital forecast depicts an investment need of nearly $680 million. This investment includes $33.2 million for the roads network, through maintenance and assets like Bridges, Culverts and Municipal Drains, Urban/ Rural Reconstruction, Urban/Arterial Resurfacing, Rural Resurfacing, Lifecycle Management, Gravel Resurfacing, and other roads-related capital programs. The City’s road network spans a total of 2,704 km, primarily within a rural setting, with areas of urban and semi-urban development.

5 Kawartha Lakes Budget and Business Plan 2024

According to the 2021 Roads Needs Study (RNS), the City’s existing road network had an average structural adequacy rating of 71.5%. This was an improvement of 6% from the 2016 RNS rating of 67.5%. The Roads Needs Study is performed every ve years, with the next study expected for 2026. With this 2024 investment in the annual roads capital program, the City will continue to improve the health of the road network beyond the 71.5% adequacy rating, addressing and prioritizing critical needs and maintaining the roads in a state of good repair. The City commenced the 2024 Capital Budget process with a tax-supported capital deferral list of approximately $87 Million and has developed a plan to phase out the deferral list over the next four years.

Forecasted plan to address 2023 Deferred Tax-Supported Capital Needs Tentative Year

Expenditure (2023$) Share of Total

2024

26,066,000

29.80%

2025

36,910,000

42.20%

2026

10,120,000

11.57%

2027

13,996,000

16.00%

376,000

0.43%

87,468,000

100.00%

No Longer Required in 3-Year Capital Plan Total

History The City of Kawartha Lakes was created in 2001 by the amalgamation of all the municipalities in the former Victoria County. In the last 20 years, Kawartha Lakes has matured into Ontario’s second largest single-tier municipality and home to some of the most vibrant downtowns, abundant green spaces and diverse opportunities. The municipality is made up of several communities, each with its own unique personality and together oers a network of experience unlike anywhere else. From the downtowns of Coboconk, Norland, Omemee, Lindsay, Fenelon Falls and Bobcaygeon to its strong agricultural heritage, Kawartha Lakes is where urban meets rural. As its population continues to grow, Kawartha Lakes is evolving into something bigger—a place of opportunity. Its culture complements its economy and today it is seeing more growth than ever before. Dened by its natural environment, Kawartha Lakes remains committed to protecting the land that surrounds us. With over 250 lakes and rivers winding through its towns, trails and abundant farmland, there are endless opportunities for exploration all connected by water. It is no wonder its called Kawartha Lakes.

6 Kawartha Lakes Budget and Business Plan 2024

Ward Map

7 Kawartha Lakes Budget and Business Plan 2024

2024 Budget Guiding Principles These four principles outline the foundation for the work of sta:

• Fiscally Responsible – Focused on scally responsible core service delivery, balancing needs of

both rural and urban communities and be proactive and innovative in keeping services aordable.

• Open and Transparent – The City is committed to operating in an open, accessible and transparent manger with a goal to continue enhancing communication with the stakeholders. Evidence based performance measures will ensure the City is on track and remains accountable.

• Partner and Collaborate – Strengthen relationships with external organizations to collaborate

on projects/services. Focus is to work with all levels of government to maximize “one taxpayer” investments.

• Service Excellence – Goal to meet the needs of the community within available resources. The City is committed to accessible, timely, knowledgeable, courteous and fair services and continue to make it better.

Strategic Priorities The Kawartha Lakes Strategic Plan is the municipality’s roadmap to follow, setting the priorities and accomplishments to achieve in the coming years. The Plan’s Guiding Principles and Strategic Priorities serve as a decision-making lens for Council and sta and are reected in the Budget. Note: At the time of distribution of the draft 2024 Budget, the 2020-2023 Kawartha Lakes Strategic Plan is in the process of being updated for the next four years (2024-2027). For the latest version of the plan, please visit www.kawarthalakes.ca/strategicplan. There are also four Strategic Priority Areas:

A Healthy Environment

An Exceptional Quality of Life

A Vibrant and Growing Economy

Good Government

Within each Strategic Priority Area the City has identied a number of goals and actions to move them ahead. For example, the proposed projects of Colborne St. Bridge preparation and Paramedic Headquarters and Fleet Centre align with A Vibrant and Growing Economy and An Exceptional Quality of Life, respectively.

8 Kawartha Lakes Budget and Business Plan 2024

Following the principles and priorities above, the City creates its capital budget strategy to guide investments to ensure resident’s needs are being met. Below are the outcomes that guide the development of the capital budget: Achieving Strategic Priorities

City of Kawartha Lakes 2024 Capital Budget and Forecast

R&R Capital Infrastructure. Renewals in alignment with needs in the LTFP and Asset Managements.

Condition/Inspection-based Assessments

Capital Investments to Accommodate Growth

Note: Capital Investments to Address Growth - At the time of this 2024 draft Capital Budget, studies are underway to determine the servicing needs associated with the growth impacts. Therefore, the three to ve-year longer-term plan may be subject to change once these costs are identied and quantied.

9 Kawartha Lakes Budget and Business Plan 2024

Demographics Kawartha Lakes Population (as per Statistics Canada Population 2021 and 2016 censuses and chart) The City is currently working to plan for the Provincial growth target of approximately 100,000 residents by the year 2031.

80000

75, 243

79,247

70000

In 2021, the enumerated population of Kawartha Lakes (City), was 79,247, which represents an increase of 5.1% from 2016. This compares to the provincial average of 5.8% and the national average of 5.2%.

60000 50000 40000 30000

Provincial population rank:

National population rank:

20000 10000 0

2016:

of 4,831.

2021:

The land area of Kawartha Lakes (City) is 3,033.66 square kilometres and the population density was 26.1 people per square kilometre. 10 Kawartha Lakes Budget and Business Plan 2024

In 2021, there were 32,708 private dwellings occupied in Kawartha Lakes (City), which represent an increase of 5.2% from 2016.

Growth Statistics (as per City of Kawartha Lakes Building Department)

Number of Permits Issued in Kawartha Lakes Permits

2022

5 year average (2017-2021)

+/- vs. 5 year average

New Dwellings and Replacement Dwellings

448

262

70.99

Residential (all other types)

504

498

1.2

Commercial

(7.27)

Industrial

(30.77)

Institutional

(56.41)

Agricultural

(5.48)

Dollar Value of Construction in Kawartha Lakes Permits

2022

5 year average (2017-2021)

+/- vs. 5 year average

New Dwellings and Replacement Dwellings

$219.4 million

$100.7 million

$117.87 million

Residential (all other types)

$31.8 million

$28.3 million

$12.37 million

Commercial

$6.6 million

$6.1 million

$8.2 million

Industrial

$4.7 million

$11.2 million

($58.04 million)

Institutional

$2.5 million

$14.9 million

($83.22 million)

Agricultural

$7.8 million

$8.2 million

($4.88 million)

Dwelling Types in Kawartha Lakes Dwelling Type

2022

Singles (cottages included)

252

Semis

Towns

150

Apartments

147

Additional Residential Units (ARUs)

11 Kawartha Lakes Budget and Business Plan 2024

Plans Relating to Growth The City develops plans and completes reports and studies to improve and support the Kawartha Lakes community. These documents provide sta with specic goals and actions to achieve those goals. All the following plans have also been reviewed and help inform the Budget. For a copy of each of the plans, please visit www.kawarthalakes.ca/plans.

Ocial Plan The Ocial Plan identies new housing, industry, building and retail that can be developed, protected lands, and assists in development of roads, watermains, sewers, parks and schools. The Ocial Plan also includes secondary plans for Bobcaygeon, Fenelon Falls, Lindsay, Omemee, and Woodville.

Master Fire Plan The Master Fire Plan for Kawartha Lakes Fire Rescue reviews and identies current and probable community re risks and needs over the next 10 years. The plan examines and researches all aspects of KLFRS operations including planning, re prevention, training and education, communications, apparatus and equipment, maintenance, human resources, station suitability (accommodations) and locations, budgets, and large-scale emergency preparedness.

Lindsay Transit Master Plan The Lindsay Transit Master Plan reviews and identies improvements to service reliability and accessibility, expand transit’s reach within the City where supported by a sound business case and identify alternatives to improve upon the existing routes and route network design. A 10 year transit asset management plan was also developed.

Public Library Strategic Plan The Public Library Strategic Plan provides a road map to address the Library service requirements of residents by providing direction regarding facilities, services, programs, technology, stang and resources to continue to meet future needs. Specically, this Strategic Plan identies three priorities, three tactical themes and securing sucient resources.

Municipal Accessibility Master Plan The Municipal Accessibility Master Plan addresses the accessibility of services to help improve inclusion across the City beneting all residents, visitors, and employees.

Roads Depot Master Plan The Roads Depot Master Plan reviews the current network design of Roads and Fleet Maintenance Depots and assesses their ability to meet the growing demand eciently and eectively for services and legislative requirements over the next twenty-ve years.

12 Kawartha Lakes Budget and Business Plan 2024

Housing and Homelessness Plan The Housing and Homelessness Plan established priorities for housing and homelessness services based on targeted consultations and research. The Plan addresses the current and future housing needs.

Healthy Environment Plan The Healthy Environment Plan aims to reduce Green House Gas emissions and better prepare, respond, and adapt to a warmer, wetter and more unpredictable climate.

Community Safety and Well-Being Plan The Community Safety and Well-Being Plan focuses on addressing the social issues that can impact the overall health of our community. The advisory committee chose Mental Health & Addictions, Housing, Poverty and Youth as four priority areas for Kawartha Lakes.

Destination Development Plan The Destination Development Plan identies those areas with the most potential to augment Kawartha Lakes’ natural assets and dierentiate the City from competing destinations thus increasing the contribution of the tourism sector to the City’s economy. The plan is focused on increasing the spend-per-tourist on an individual trip basis and the overall contribution to the economy as part of a sustainable and diversied economic development strategy.

13 Kawartha Lakes Budget and Business Plan 2024

2024 Capital Budget Overview

14 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

What is a Capital Budget? A capital budget is a plan focused on investing in constructing new or maintaining existing infrastructure and assets in a state of good repair, to provide services to the residents of the City for their safe use and enjoyment. The budget is used as nancial communication of stakeholders’ decision making on future strategy, priorities and constraints faced by the City. It is also used as a tool by the municipality to help guide and manage the City’s nances to align investment decisions with objectives, and with the needs of residents. This is subject to change depending on the economic environment, nancial constraints and change of stakeholder priorities. The City is required by provincial law to balance its budget on an annual basis through adequate funding for operating and capital expenditures. Capital projects consist of two categories: State of Good Repair – Investment in existing capital assets to maintain the current functionality, condition, life span and/or use. For example, repairs on an existing pool to ensure it meets current standards and provides reliable service for the public to use. Growth – Investment in new or existing capital assets that will benet future and current residents of the City of Kawartha Lakes due to an increase in population size. For example, increased road network connection that will benet service delivery to current and future population.

Process Involved in Capital Budgeting

Gathering of Information and developing Budget Strategy: The current capital process begins where the prior cycle ends. During the year, organizational stakeholders gather critical information based on data driven evidence for needs assessment. This informs the capital budgeting cycle. Constraints are identied and potential issues, as well as areas of uncertainty, are noted. A nance Committee and the Senior Executive team reviews the information derived from sources such as the Corporate Asset Management reports, which provide condition rating and life cycle needs etc. Growth master plans also provide key information to help inform critical decisions. This evidence informs the annual capital budget strategy.

Update Long Term Financial Plan (LTFP): After gathering critical information and developing a budget strategy recommendation, an updated Long Term Financial Plan is presented to Council to ensure strategy and asset investments are aligned within the nancial strategic direction. This step is historically completed in quarter 2 of the scal year prior to the development of the budget. In 2023, this has been done in alignment with the 2024 Capital Budget timelines. 15 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

Deliver Strategy and Financial Plan: Finance, Corporate Asset Management and stakeholders across the organization turn attention to delivering the strategy set in a nancial plan that ensures guidance is adhered to by all departments within the organization. Project costing, budget, forecast development, and project submissions including high level business cases are completed during this stage. This process requires intensive collaborative eort with constant feedback to ensure the budget allows departments to deliver on the City’s commitments to residents while ensuring the plan is adhering to the guidance set in the strategy. The Finance Committee oversees this work.

Presentation to Council: Once the budget is drafted, it is presented to Council. Each review consists of renements which is amended in a timely manner to inform the next stage of review. Once all parties are satised, the budget is nalized and then released for public review and becomes the authority on capital expenditures for the time period covered. Throughout the year the Finance team provides governance over expenditures to ensure it adheres to budget and expectation of all stakeholders.

Capital Budget Timelines Kick O

Capital Project Submission Review Strategy Review/LTFP Review

Submit Draft Budgets to Council

Department Review of Budgets

Budget Adoption and Stakeholder Communication

Presentations of Budgets to Council

16 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

Capital Budget Financial Information The City’s 2024 budget is presented in the accrual presentation, which is the basis of accounting used for nancial reporting and the dierences with balanced budget prepared on the modied accrual accounting basis. An accrual allows a business/City to record expenses and revenues for which it expects to expend cash or receive cash, respectively, in a future period. Summary of Financial Policies Related to Capital Budget: Capital and Special Projects Policy Investment Policy Development Charges Study Tangible Capital Assets Policy Provincial Regulation 588/17 Asset Management Planning for Municipal Infrastructure CKL Strategic Asset Management Policy

What is a Capital Asset The Tangible capital asset (TCA) policy in alignment with the Public Standard Accounting Board (PSAB) denes an asset as: a physical resource with economic value that a municipality controls with the expectation that it will provide a public service. An asset is specically dened as property, equipment, vehicles, tools, or other resources with a purchase value at or above a certain threshold.

What is a Capital Expenditure Capital expenditure is money spent to acquire/build/rehabilitate a capital asset. Per PSAB a capital expenditure is capitalized in the nancial statements. Some of these costs include: purchase price (including rebate), installation cost, design, engineering fees, legal fees, survey costs, site preparation, freight, transportation insurance, duties. Additionally, if the city were to construct these assets it would include direct labor, direct material and overhead that can be attributed to the development of the asset. This process involves professional judgment from engineering, corporate asset management and nance sta members to ensure correct costs are captured and to meet PSAB requirements. When assets are acquired, constructed, or improved use in providing municipal services, with benets lasting beyond one year, change or upgrade the original intended use of an existing asset, including increasing its output and/or quality, or extending its normal useful life. These costs are capitalized (grouped together) on the balance sheet to represent the value of the asset. The costs then ow to the income statement through depreciation based on its usable life excluding land. The City follows PSAB PS 3150 regulation.

Operating Budget Impact Operating budget impact are costs required for the City to have ongoing operational and service costs that place cumulative, additional pressures on the annual operating budget. Operating Budget Impact Initial investments in capital infrastructure are primarily funded through the funding sources. These include operational requirements such as personnel, operating and maintenance costs of new infrastructure, as well as incremental infrastructure contributions to begin saving for the eventual lifecycle replacement of the related infrastructure.

17 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

Capital Budget Trend Tax-Supported Capital Budget Totals for 2018-2024 $72,344,000

$57,083,000

$47,076,027

$58,113,000

$44,798,000

$37,668,527 $30,845,530

2018

2019

2020

2021

2022

2023

2024

Asset Management Plan In 2022, the City completed and approved the Asset Management Plan for Core Assets. That plan assessed the state of the City’s core assets (state of infrastructure for roads, storm and waterwastewater assets), how the City manages those core assets (life cycle strategies), how well those actions are working (service levels) and how much it will cost to maintain these core assets to provide City services (capital investment planning, forecasting, risk and funding gaps). The plan was prepared and adopted in accordance with Ontario Regulation 588/17, Asset Management Planning for Municipal Infrastructure (O. Reg. 588/17). The City’s Asset Management Plan informed the development of this draft capital budget by identifying state of good repair capital investment needs based on asset condition and age, service levels, required lifecycle treatments and risk-criticality and priority measures. By June 30, 2024, the City must extend the Asset Management Plan to non-core assets such as facilities, landlls and parks.

18 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

2024 Signicant Project Highlights State of Good Repair 1. CKL Road 49 Resurface: (from CKL 36 to CKL 121) Expenditure:$6.4m Resurfacing of the road in accordance with 5-year Roads Capital Plan and Asset Management Plan. 2. King Street Reconstruct: (King Street, Lindsay) Expenditure: $2.7m Reconstruction and Urbanization of road, including Water, sanitary and storm sewer and sidewalks 3. Ellice Street Reconstruction: (Ellice Street, Fenelon Falls) Expenditure: $2.7m Reconstruction and Urbanization of road, including Water, sanitary and storm sewer and sidewalks 4. Little Britain Community Centre Ice Pad: (9 Arena Road, Little Britain) Expenditure: $1.7m Replacement of ice pad systems as per lifecycle 5. Lindsay Recreation Complex HVAC System: (133 Adelaide Street South, Lindsay) Expenditure: $1.7m Replacement of boilers and air handling units with high-eciency right-sized equipment. 6. Cowan’s Bay Bridge Replacement: Expenditure: $1.4 m Rehabilitation as per Structural Assessment. 7. Fire Rescue Tanker Truck: (Station 18 - Kinmount) Expenditure: $1.2m Replacement as per lifecycle as determined in the DC study.

8. Francis Street East Resurface: (Fenelon Falls - from Colborne Street to River Drive) Expenditure: $1.1m Resurfacing in Accordance with 5- year Roads Capital Plan and Asset Management Plan. 9. Centennial Park Rd Resurface: (From CKL 48 to CKL 6) Expenditure: $1m Resurfacing in Accordance with 5- year Roads Capital Plan and Asset Management Plan.

Expansionary 10. Colborne Street Bridge: Expenditure: $3.5m Preliminary work, preparations and utility relocation for future bridge construction as per Transportation Master Plan 11. Public Works Fleet Depot – Little Britain Road: (2094 Little Britain Road, Lindsay) Expenditure $1.26m Expansion of current building footprint with additional service bays to accommodate growth. 12. Fire Rescue Pumper Truck: (Station 14 -Woodville) Expenditure: $1.18m Replacement as per lifecycle with the expansion of truck capacity as determined in the DC study. 13. Fire Rescue Tanker Truck: (Station 16 - Carden) Expenditure: $1.2m Replacement as per lifecycle with the expansion of truck capacity as determined in the DC study. 14. Paramedic Head Quarters and Fleet Centre: Expenditure: $7m Consolidation and expansion as per Paramedic Master Plan; multiyear 2024-2026 for $33,000,000 total.

19 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

2024 Signicant Project Map Project Name City of Kawartha Lakes Road 49 Resurface King Street Reconstruction Ellice Street Reconstruction Little Britain Community Centre Ice Pad Lindsay Recreation Complex HVAC System Cowan’s Bay Bridge Replacement Fire Rescue Tanker Truck Francis Street Resurface Centennial Park Road Resurface Colborne Street Bridge Public Works Fleet Depot, Little Britain Road Fire Rescue Pumper Truck Fire Rescue Tanker Truck Paramedic Headquarters and Fleet Centre

MSM: SRQ-7784 Map produced by GIS Group on: 9/29/2023 9:03 AM. Data obtained under license. Reproduction without permission is prohibited. This map is illustrative only. Do not rely on it as being a precise indicator of privately or publicly owned land, routes, locations or features, nor as a guide to navigation. 20 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

Financing Sources Reserves and Reserve funds are established by City By-Laws or through Provincial or other legislation to provide funding exibility, mitigate risk, operations uncertainty, and ensure long term nancial stability for the City. They play a key role in the City’s nances and provide a strong indicator of the City’s nancial health. The City’s long term nancial planning principle is to review the nancial position of the Reserves and Reserve funds on a regular basis to ensure appropriate levels and nancial sustainability to support the Asset Management Plan. Sta will continue to inform and report to Council regularly on the adequacy of the City’s Reserves and Reserve funds. Council continues to build capital sustainability to fund the annual capital budget through the dedicated tax levy. This dedicated capital levy is nanced by cumulative tax increases of 1.5% per annum from 2022 to 2031. The City’s Operating Budget includes a 1.5% tax levy increase for 2024 for a total transfer to the Asset Management reserve in the amount of $16 Million.

Financing Sources Breakdown

21 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

Financing Sources Descriptions: Tax Supported Reserve Fund Tax Supported Reserve Funds are used to fund the repair, maintenance and replacement of City-owned infrastructure or to acquire new assets for which growth funding sources are not available. Project examples include facilities, roads, parks assets, and replacement of eet vehicles and equipment. These reserves are primarily funded by property taxes collected by the City from taxpayers of Kawartha Lakes. These reserves are built up by the transfer of tax dollars through the Operating Budget. The reserve funds that make up the tax supported category for the scope of capital budget nancing are the following:

• Asset Management Reserve • Fleet Reserves • Capital Contingency

Reserve Fund Water/Wastewater Rate Supported These reserves are funded by the users’ consumption of municipal services such as water and wastewater and are used to fund the replacement and rehabilitation of infrastructure such as: water plants, wastewater treatment plants, pump stations, watermains and sanitary sewers.

Cash in Lieu of Parkland This reserve funds the purchase of new parkland, park amenities and the revitalization of existing park assets. This revenue is collected from new development and is prescribed in legislation.

Development Charges These were created to capture fees and revenues arising from development activities from third parties. The funds are utilized for growth related new or expansionary infrastructure. These funds cannot be used to maintain and repair existing infrastructure. The Development Charges Act prescribes the collection and usage of this reserve.

Other Reserves and Reserve Other reserves have sources of nancing for specic purposes that were established to aid in nancial stability for the municipality. Some reserves that fall into this category include:

• Tax Rate Stabilization • Winter Control Stabilization

22 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

Canada Community Building Fund (CCBF) This is a federal grant that trickles down to municipalities. The CCBF provides predictable, long-term, stable funding for Canadian municipalities to help build and revitalize public infrastructure while creating jobs and long-term prosperity. There is exibility for the municipality to select how this funding is allocated based upon 19 project categories: Public transit, wastewater infrastructure, drinking water, solid waste management, community energy systems, local roads and bridges, capacity building, highways, local and regional airports, short-line rail, short sea-shipping, disaster mitigation, broadband and connectivity, browneld redevelopment, culture, tourism, sports, recreation and re halls.

External Sources/Grants There are nancing sources provided by external parties that are either obligatory or discretionary. These revenue streams are provided due to legislative or contractual obligations. These include grants and recoveries.

23 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

2024 Proposed Tax Supported Capital Budget

24 Kawartha Lakes Budget and Business Plan 2024 • Capital Budget Overview

2024 Tax-Supported Capital Expenditure Fleet and Equipment: $14,371,060

Facilities and Siteworks: $24,707,000

Roads: $33,158,000

Other: $110,000 Total 2024 Capital Expenditure: $72,344,060

2024 Tax-Supported Capital Financing Other: $3,275,000 Gas Tax Reserves: $5,019,000

Other Reserves: $1,618,000 Total 2024

Grants and Deferred Revenue: $5,357,000

Debenture: $23,192,100

Fleet Reserves: $8,682,638

Development Charges Reserve: $9,063,686

Asset Management Reserve: $16,136,636

Capital Financing: $72,344,060

25 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

9382402

Recreation Facilities

Parks and Recreation Equipment

9502402

9502403

120,000

6,388,000

3,480,000

1,106,000

118,000

312,060

1,358,000

4,565,000

1,376,000

1,070,000

6,946,000

75,000

1,918,000

856,000

345,000

160,000

339,000

357,000

2,235,000

2,026,000

5,816,000

8,165,000

9,173,000

935,000

3,950,000

8,930,000

Expenditure

120,000

1,535,000

1,317,900

1,106,000

12,060

1,203,000

1,029,818

566,000

1,070,000

759,000

667,608

440,000

345,000

160,000

25,000

357,000

1,100,000

1,840,000

119,000

7,750

447,100

838,544

201,000

46,500

1,250,392

282,600

2,154,050

1,350,000

2,493,500

1,886,500 300,000

Financing from DC Reserve

Financing from Asset Management Reserve

26 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Building and Property Equipment

Parks Siteworks and Facilities

9532402

9502401

Building and Property Facilities

Paramedic Facilities

Paramedic Fleet and Equipment

9382401

9532401

Fire Fleet and Equipment

9322402

Police Feet and Equipment

Fire Facilities

9322401

Victoria Manor

Information Technology Systems

9282401

9422401

Public Works Fleet Equipment

9942402

9692401

Roads, Fleet and Transit Facilities

Transit Siteworks

Landll Equipment

9972402

9912401

Landll Siteworks and Facilities

9972401

9942401

Parking Lots

Airport Siteworks and Facilities

9832410

Trac Signals and Streetlights

9832409

9872401

Sidewalks

9832408

Rural Resurfacing

9832405

Gravel Resurfacing

Urban/Arterial Resurfacing

9832404

Lifecycle Management

Urban/Rural Reconstruction

9832403

9832406

Culverts and Municipal Drains

9832402

9832407

Multiyear Capital Projects

Bridges

9992401

9832401

Program Title

JDEID

2024 Tax Supported Capital Budget Summary

28,500

31,400

1,135,000

800,000

2,089,100

935,000

Financing from Gas Tax Reserves

2,696,638

5,986,000

Financing from Fleet Reserves

300,000

118,000

300,000

900,000

Financing from Other Reserves

155,000

1,226,000

3,976,000

Financing from Grants and Deferred Revenue

4,853,000

1,415,000

810,000

416,000

3,926,000

4,922,100

2,300,000

4,550,000

Financing from Debenture

3,220,000

Financing from Other

120,000

6,388,000

3,480,000

1,106,000

118,000

312,060

1,358,000

4,565,000

1,376,000

1,070,000

6,946,000

75,000

1,918,000

856,000

345,000

160,000

339,000

357,000

2,235,000

2,026,000

5,816,000

8,165,000

9,173,000

935,000

3,950,000

8,930,000

Financing Total

Cemetery Siteworks and Facilities

Wilson Estate Capital Projects

9502404

9502405 72,344,060

110,000

115,000

Expenditure

16,136,636

55,000

115,000

Financing from Asset Management Reserve

9,063,686

5,019,000

0 0

Financing from Gas Tax Reserves

Financing from DC Reserve

8,682,638

Financing from Fleet Reserves

1,618,000

Financing from Other Reserves

Olde Gaol Museum Envelope

Paramedic Headquarters and Fleet Centre

Oakwood Library Envelope

Centennial Trailer Park Roads, Electrical Systems and Docks

953230301

938240101

953240113

950240125

Replacement; Upgrade

Restoration

Construction

Design; Restoration

Development; Expansion

27 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Fire Training Centre Burn Tower

932130701

Resurfacing

Upgrade; Expansion

Airport Runway 03/21

Airport Runway 13/31

987200301

Primary Treatment or Activity

Project

987200401

JDE ID

8,930,000

170,000

260,000

7,000,000

400,000

300,000

350,000

450,000

Expenditure

1,886,500

170,000

260,000

400,000

256,500

350,000

450,000

Financing from Asset Management Reserve

5,357,000

Financing from Grants and Deferred Revenue

2,493,500

2,450,000

43,500

4,550,000

Financing from Financing from DC Reserve Debenture

Ongoing and new multiyear capital projects, collected into a single program to ensure consistent project numbering and eective project monitoring over time.

9992401 Multiyear Capital Projects

2024 Tax Supported Capital Projects Detail

Total

Program Title

JDEID

8,930,000

170,000

260,000

7,000,000

400,000

300,000

350,000

450,000

3,275,000

55,000

Financing from Other

Financing Total

23,192,100

Financing from Debenture

72,344,060

110,000

115,000

Financing Total

Airport Runway 03/21

Airport Runway 13/31

Fire Training Centre Burn Tower

Olde Gaol Museum Envelope

Paramedic Headquarters and Fleet Centre

Oakwood Library Envelope

Centennial Trailer Park Roads, Electrical Systems and Docks

987200301

987200401

932130701

953230301

938240101

953240113

950240125

Construct roadways, upgrade electrical systems, replace docks; multiyear 2024-2026 for $760,000 total.

Restoration of brick, stairs and other facility envelope elements; multiyear 2024-2025 for $520,000 total.

Consolidation and expansion as per Paramedic Master Plan; multiyear 2024-2026 for $33,000,000 total.

Restoration of stone, brick, chimney, stairs etc.; multiyear 2023-2032 for $4,000,000 total.

Installation and development of live re training assets; multiyear 2023-2024 for $400,000 total.

Resurfacing of paved runway; multiyear 2020-2027; remaining nancing of $350,000 in 2025.

Upgrade of runway to paved surface; multiyear 2020-2026; remaining nancing of $900,000 over 2025-2026.

Scope, Source and or Rationale

Municipal Drains

983240204

Rehabilitation

Kenhill Beach Road Storm Drainage

Municipal Drains

983240202

983240203

983240204

Financing from Asset Management Reserve

Rehabilitation works and upgrades of various drains to comply with Drainage Act.

Required to address drainage issues.

Design as per legislated structural assessment and AMP; culvert ID# 90032.

Financing from DC Reserve

Design as per legislated structural assessment and AMP; culvert ID# 100053.

935,000

75,000

750,000

55,000

Expenditure

Scope, Source and or Rationale

28 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Bethel Road Culvert (C100053)

Hunter Street Culvert (C90032)

983240201

Project

JDE ID

9832402 Supplementary Information for Culverts and Municipal Drains

Total

Kenhill Beach Road Storm Drainage

983240203

Design

Bethel Road Culvert (C100053)

Hunter Street Culvert (C90032)

983240201

Primary Treatment or Activity

Project

983240202

JDE ID

935,000

75,000

750,000

55,000

Financing from Federal Gas Tax Reserve

935,000

75,000

750,000

55,000

Financing Total

Construction, rehabilitation, replacement and upgrade of major culverts (typically between 1.2m and 3.0m in diameter), municipal drains and similar structures. Based on legislated structural assessments, Drainage Act, AMP, DC Study and lifecycle needs.

9832402 Culverts and Municipal Drains

Project

JDE ID

Ongoing and new multiyear capital projects, collected into a single program to ensure consistent project numbering and eective project monitoring over time.

9992401 Supplementary Information for Multiyear Capital Projects

Caroline St. - Queen St. to King St.

St. Paul St. - Queen St. to King St.

St. Patrick St. - Queen St. to King St.

St. Peter St. - Queen St. to South End

Colborne St./Angeline St. Intersection

Helen St./Lindsay St. Intersection

983240305

983240306

983240307

983240308

983240309

983240310

983240311

Design

Preliminary Work

Reconstruction

Caroline St. - Queen St. to King St.

St. Paul St. - Queen St. to King St.

St. Patrick St. - Queen St. to King St.

St. Peter St. - Queen St. to South End

Colborne St./Angeline St. Intersection

Helen St./Lindsay St. Intersection

983240306

983240307

983240308

983240309

983240310

983240311

9,173,000

155,000

1,300,000

612,000

238,000

373,000

2,715,000

2,754,000

500,000

50,000

Expenditure

7,750

Financing from Asset Management Reserve

2,154,050

147,250

1,235,000

61,200

23,800

37,300

271,500

275,400

50,000

5,000

Financing from DC Reserve

2,089,100

65,000

550,800

214,200

335,700

450,000

45,000

Financing from Federal Gas Tax Reserve

4,922,100

2,443,500

2,478,600

Financing from Debenture

As per Fenelon Falls Second Crossing EA.

Preliminary work required prior to construction; as per Transportation Master Plan and DC Study.

Reconstruction as per 5-Year Roads Capital Plan, AMP and DC Study; support cast iron watermain grant.

Reconstruction as per 5-Year Roads Capital Plan, AMP and DC Study.

Utility relocation required in advance in accordance with 5-Year Roads Capital Plan, AMP and DC Study.

Extending reconstruction project's western limit to Victoria Ave. to capture aged water-wastewater mains.

Scope, Source and or Rationale

29 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

King St. - Lindsay St. to St. David St.

Lindsay St. - Queen St. to Lindsay St. Bridge

983240303

983240305

Ellice St. - Clifton St. to Wychwood Cres.

983240302

983240304

Glenelg St. - Cambridge St. to Victoria Ave.

Canal St. - Sherwood St. to CKL Rd. 36

983240301

Project

JDE ID

9832403 Supplementary Information for Urban/Rural Reconstruction

Total

King St. - Lindsay St. to St. David St.

Lindsay St. - Queen St. to Lindsay St. Bridge

983240304

Ellice St. - Clifton St. to Wychwood Cres.

983240303

Utility Relocation

Design

Glenelg St. - Cambridge St. to Victoria Ave.

Canal St. - Sherwood St. to CKL Rd. 36

983240301

Primary Treatment or Activity

Project

983240302

JDE ID

9,173,000

155,000

1,300,000

612,000

238,000

373,000

2,715,000

2,754,000

500,000

50,000

Financing Total

Reconstruction of roadways, typically in settlement areas, including upgrades to urbanize road right-of-ways and support growth and development. Based on 5-Year Roads Capital Plan, AMP, DC Study, Streetscape and Facade Guidelines, Accessibility Plan and urbanization needs.

9832403 Urban/Rural Reconstruction

CKL Rd. 49 - CKL Rd. 36 to CKL Rd. 121

983240404

Resurfacing

Colborne St. - Princes' St. to North End

Lousia St. - CKL Rd. 121 to North End

Francis St. E. - CKL Rd. 121 to River Dr.

CKL Rd. 49 - CKL Rd. 36 to CKL Rd. 121

983240401

983240402

983240403

983240404

119,000 1,155,000 0

0 119,000

900,000

Financing from Haul Routes Reserve

3,220,000

Financing from Other Municipality / Owner

Resurfacing in accordance with 5-Year Roads Capital Plan and AMP.

Scope, Source and or Rationale

8,165,000

6,440,000

119,000

Expenditure

451,000

Financing from Asset Management Reserve

3,926,000

2,320,000

1,155,000

451,000

Financing from Debenture

8,165,000

6,440,000

1,155,000

451,000

119,000

Financing Total

St. Lukes Rd. - 400m West of CKL Rd. 7 to Centerline Rd.

983240509

Resurfacing

30 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Cedar Glen Rd. - CKL Rd. 24 to 100m East of CKL Rd. 7

Cliord Dr. - CKL Rd. 24 to North End

983240506

983240508

North Bay Rd. - Horseshoe Cres. to West End

983240505

983240507

Otter Rd. - Omega Rd. to Maple Ave.

Killarney Bay Rd. - CKL Rd. 8 to Whitetail Rd.

983240504

Omega Rd. - Otter Rd. to Jasper Dr.

983240503

Resurfacing

Centennial Park Rd. - CKL Rd. 48 to CKL Rd. 6

Fish Hawk Rd. - Omega Rd. to CKL Rd. 35

983240501

Project

983240502

JDE ID

Primary Treatment or Activity

585,000

196,000

554,000

297,000

512,000

216,000

446,000

1,089,000

Expenditure

175,000

59,000

166,000

89,000

154,000

65,000

134,000

327,000

Financing from Asset Management Reserve

410,000

137,000

388,000

208,000

358,000

151,000

312,000

762,000

Financing from Financing from DC Reserve OCIF Grant

585,000

196,000

554,000

297,000

512,000

216,000

446,000

1,089,000

Financing Total

Resurfacing and upgrade of paved rural roadways. Based on 5-Year Roads Capital Plan and AMP. Where warranted, program may involve paving of gravel roadways with high-oat or asphalt or capping high-oat roadways with asphalt.

9832405 Rural Resurfacing

Project

JDE ID

9832404 Supplementary Information for Urban/Arterial Resurfacing

Total

Francis St. E. - CKL Rd. 121 to River Dr.

983240403

Resurfacing

Colborne St. - Princes' St. to North End

Lousia St. - CKL Rd. 121 to North End

983240401

Project

983240402

JDE ID

Primary Treatment or Activity

Resurfacing and upgrade of urban, collector and arterial roadways. Based on 5-Year Roads Capital Plan, haul route needs and AMP.

9832404 Urban/Arterial Resurfacing

Hapley Circle - Lakeview Cres. to West End

Indian Trail Rd. - Pleasant Point Rd. to West End

Shuttleworth Rd. - Somerville 6th Conc. to South End

Wildower Rd. - Shuttleworth Rd. to South End

Solanum Way - Porter Rd. to Glamorgan Rd.

983240516

983240517

983240518

983240519

983240520

Resurfacing

Primary Treatment or Activity

Otter Rd. - Omega Rd. to Maple Ave.

Killarney Bay Rd. - CKL Rd. 8 to Whitetail Rd.

North Bay Rd. - Horseshoe Cres. to West End

Cedar Glen Rd. - CKL Rd. 24 to 100m East of CKL Rd. 7

Cliord Dr. - CKL Rd. 24 to North End

St. Lukes Rd. - 400m West of CKL Rd. 7 to Centerline Rd.

Kings Wharf Rd. - CKL Rd. 17 to East End

Lakeshore Dr. - Kings Wharf Rd. to Crosby Dr.

Crosby Dr. - Kings Wharf Rd. to Lakeshore Dr.

George Dr. - Kings Wharf Rd. to Crosby Dr.

Parkside Dr. - George Dr. to Lakeshore Dr.

Lakeview Cres. - Kings Wharf Rd. to South End

983240504

983240505

983240506

983240507

983240508

983240509

983240510

983240511

983240512

983240513

983240514

983240515

5,816,000

455,000

22,000

351,000

220,000

12,000

22,000

24,000

99,000

124,000

90,000

56,000

Expenditure

1,840,000

136,000

22,000

105,000

66,000

12,000

22,000

24,000

30,000

37,000

27,000

56,000

Financing from Asset Management Reserve

Resurfacing in accordance with 5-Year Roads Capital Plan and AMP.

3,976,000

319,000

246,000

154,000

69,000

87,000

63,000

Financing from Financing from DC Reserve OCIF Grant

Resurfacing in accordance with 5-Year Roads Capital Plan and AMP.

Scope, Source and or Rationale

31 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Fish Hawk Rd. - Omega Rd. to CKL Rd. 35

Omega Rd. - Otter Rd. to Jasper Dr.

983240503

Centennial Park Rd. - CKL Rd. 48 to CKL Rd. 6

983240501

983240502

Project

JDE ID

9832405 Supplementary Information for Rural Resurfacing

Total - Rural Resurfacing

Parkside Dr. - George Dr. to Lakeshore Dr.

Lakeview Cres. - Kings Wharf Rd. to South End

George Dr. - Kings Wharf Rd. to Crosby Dr.

983240513

983240515

Crosby Dr. - Kings Wharf Rd. to Lakeshore Dr.

983240512

983240514

Kings Wharf Rd. - CKL Rd. 17 to East End

Lakeshore Dr. - Kings Wharf Rd. to Crosby Dr.

983240510

983240511

Project

JDE ID

5,816,000

455,000

22,000

351,000

220,000

12,000

22,000

24,000

99,000

124,000

90,000

56,000

Financing Total

Hapley Circle - Lakeview Cres. to West End

Indian Trail Rd. - Pleasant Point Rd. to West End

Shuttleworth Rd. - Somerville 6th Conc. to South End

Wildower Rd. - Shuttleworth Rd. to South End

Solanum Way - Porter Rd. to Glamorgan Rd.

983240516

983240517

983240518

983240519

983240520

Resurfacing in accordance with 5-Year Roads Capital Plan and AMP.

Scope, Source and or Rationale

Fenel Rd. - Chamber's Rd. to Glenarm Rd.

Mark Rd. - Chamber's Rd. to 0.3 Km South of Hollowtree Rd. Resurfacing

Ranchers Rd. - Long Beach Rd. to CKL Rd. 121

Grassy Rd. - Emily Park Rd. to Bethel Rd.

Bethel Rd. - 1.2 Km North of Highway #7 to Yankee Line

Loop Line - Highway #7 to Bethel Rd.

Beach Rd. - Kenedon Rd. to North End

Windmill Rd. - Frank Hill Rd. to West End

Boundary Rd. - Yankee Line to South End

Farms Rd. - 1.4 Km North of Palestine Rd. to Portage Rd.

Centennial Park Rd. - Palestine Rd. to Portage Rd.

Prospect Rd. - Lorneville Rd. to Portage Rd.

Sandhills Rd. - Woodville Rd. to Glenarm Rd.

Creek View Rd. - Glenarm Rd. to Eldon Station Rd.

McNamee Rd. - Kirkeld Rd. to Victoria Rd.

Wylie Rd. - McNamee Rd. to 1.3 Km North of McNamee Rd.

Fitzgerald Lane - Kirkeld Rd. to North End

Devitt's Rd. - Irwin's Rd. to Bury's Green Rd.

Irwin's Rd. - Devitt's Rd. to CKL Rd. 49

Prescott Rd. - Devitt's Rd. to West End

983240603

983240604

983240605

983240606

983240607

983240608

983240609

983240610

983240611

983240612

983240613

983240614

983240615

983240616

983240617

983240618

983240619

983240620

983240621

983240622

Resurfacing

32 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Resurfacing

Forgotten Lane - Highway #7A to East End

Beers Rd. - 0.4 Km North of Highway #7A to Liord Rd.

983240601

Primary Treatment or Activity

Project

983240602

JDE ID

11,000

71,000

109,000

15,000

24,000

117,000

157,000

162,000

378,000

178,000

116,000

13,000

7,000

2,000

21,000

105,000

81,000

92,000

127,000

138,000

82,000

7,000

Expenditure

Financing from Asset Management Reserve

50,000

76,000

82,000

110,000

113,000

265,000

125,000

81,000

74,000

64,000

89,000

97,000

Financing from Financing from DC Reserve OCIF Grant

Resurfacing, upgrade and minor rehabilitation of gravel roadways. Based on Gravel Resurfacing Plan, AMP, lifecycle needs and road condition updates.

9832406 Gravel Resurfacing

Project

JDE ID

11,000

21,000

33,000

15,000

24,000

35,000

47,000

49,000

113,000

53,000

35,000

13,000

7,000

2,000

21,000

31,000

81,000

28,000

38,000

41,000

82,000

7,000

Financing from Federal Gas Tax Reserve

11,000

71,000

109,000

15,000

24,000

117,000

157,000

162,000

378,000

178,000

116,000

13,000

7,000

2,000

21,000

105,000

81,000

92,000

127,000

138,000

82,000

7,000

Financing Total

Lyle's Line - Devitt's Rd. to West End

983240623

Resurfacing

Primary Treatment or Activity

Boundary Rd. - Yankee Line to South End

Farms Rd. - 1.4 Km North of Palestine Rd. to Portage Rd.

Centennial Park Rd. - Palestine Rd. to Portage Rd.

Prospect Rd. - Lorneville Rd. to Portage Rd.

Sandhills Rd. - Woodville Rd. to Glenarm Rd.

Creek View Rd. - Glenarm Rd. to Eldon Station Rd.

McNamee Rd. - Kirkeld Rd. to Victoria Rd.

Wylie Rd. - McNamee Rd. to 1.3 Km North of McNamee Rd.

Fitzgerald Lane - Kirkeld Rd. to North End

Devitt's Rd. - Irwin's Rd. to Bury's Green Rd.

Irwin's Rd. - Devitt's Rd. to CKL Rd. 49

Prescott Rd. - Devitt's Rd. to West End

Lyle's Line - Devitt's Rd. to West End

983240611

983240612

983240613

983240614

983240615

983240616

983240617

983240618

983240619

983240620

983240621

983240622

983240623

33 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Windmill Rd. - Frank Hill Rd. to West End

983240610

Grassy Rd. - Emily Park Rd. to Bethel Rd.

983240606

Beach Rd. - Kenedon Rd. to North End

Ranchers Rd. - Long Beach Rd. to CKL Rd. 121

983240605

983240609

Mark Rd. - Chamber's Rd. to 0.3 Km South of Hollowtree Rd.

983240604

Bethel Rd. - 1.2 Km North of Highway #7 to Yankee Line

Fenel Rd. - Chamber's Rd. to Glenarm Rd.

983240603

Loop Line - Highway #7 to Bethel Rd.

Beers Rd. - 0.4 Km North of Highway #7A to Liord Rd.

983240602

983240608

Forgotten Lane - Highway #7A to East End

983240601

983240607

Project

JDE ID

9832406 Supplementary Information for Gravel Resurfacing

Total

Project

JDE ID

Financing from Asset Management Reserve 0

0 1,226,000

Financing from Financing from DC Reserve OCIF Grant

800,000

13,000

Financing from Federal Gas Tax Reserve 2,026,000

13,000

Financing Total

As per Gravel Resurfacing Plan for 2021-2030, excepting roads slated for gravel-to-hardtop conversion.

Scope, Source and or Rationale

2,026,000

13,000

Expenditure

Local Asphalt Paving

Slurry Sealing

983240704

983240705

Asphalt Rejuvenation

Crack Sealing

Drainage Improvements

Local Asphalt Paving

Slurry Sealing

983240701

983240702

983240703

983240704

983240705

Financing from DC Reserve

1,135,000

570,000

235,000

220,000

110,000

Financing from Federal Gas Tax Reserve

Maintain and extend road lifecycles; road sections determined by sta post-winter.

1,100,000

Financing from Asset Management Reserve

Financing from Debenture

2,235,000

1,100,000

570,000

235,000

220,000

110,000

Financing Total

Queen St. - Lindsay St. to Caroline St.

983240805

983240806

34 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Lindsay St. - George St. to Mary St.

Lindsay St. - Mary St. to 122m South of Mary St.

983240804

Lindsay St. - Bond St. to Wellington St.

983240803

Replacement

Clifton St. - Francis St. to South End

Albert St. - Mary St. to Fleming College

983240801

Primary Treatment or Activity

Project

983240802

JDE ID

25,000

37,000

50,000

35,000

62,000

15,000

Expenditure

25,000

37,000

50,000

35,000

62,000

15,000

Financing from Asset Management Reserve

Financing from DC Reserve

25,000

37,000

50,000

35,000

62,000

15,000

Financing Total

Construction, replacement, rehabilitation and upgrade of sidewalks not captured by road reconstruction. Based on annual Sidewalk Inspection Program and Accessibility Plan, and is targeted to address risk exposure (e.g. litigation and insurance claims), enhance accessibility and comply with Ontario Regulation 239/02.

9832408 Sidewalks

Project

JDE ID

2,235,000

1,100,000

570,000

235,000

220,000

110,000

Expenditure

Scope, Source and or Rationale

Lifecycle Management

9832407 Supplementary Information for Lifecycle Management

Total

Drainage Improvements

983240703

Lifecycle Management

Asphalt Rejuvenation

Crack Sealing

983240701

Primary Treatment or Activity

Project

983240702

JDE ID

Capital interventions to manage and optimize road lifecycles. Based on 5-Year Roads Capital Plan, AMP, lifecycle needs and road condition updates. Promotes the minimization of lifecycle costs, sustaining of good road conditions and interim preparation of roads for resurfacing or upgrading through other capital programs.

9832407 Lifecycle Management

King St. - James St. to Sibley Ave.

983240810

Clifton St. - Francis St. to South End

Albert St. - Mary St. to Fleming College

Lindsay St. - Bond St. to Wellington St.

Lindsay St. - George St. to Mary St.

Lindsay St. - Mary St. to 122m South of Mary St.

Queen St. - Lindsay St. to Caroline St.

King St. - Cross St. to Alma St.

George St. - Mary St. to Rutland St.

Victoria St. - George St. to Sturgeon St.

King St. - James St. to Sibley Ave.

983240801

983240802

983240803

983240804

983240805

983240806

983240807

983240808

983240809

983240810

357,000

41,000

26,000 357,000

41,000

26,000

13,000

53,000

Financing from Asset Management Reserve

Omemee. Interspersed repair along north and south sides.

Omemee. Replacement along north side.

Omemee. Replacement along east side.

Omemee. Replacement along south side.

Lindsay. Replacement along north side.

Lindsay. Replacement along east side.

Lindsay. Replacement along west side.

Lindsay. Replacement along east side.

Fenelon Falls. Replacement along west side.

Scope, Source and or Rationale

Interspersed Repair

Replacement

13,000

53,000

Expenditure

Financing from DC Reserve

357,000

41,000

26,000

13,000

53,000

Financing Total

Improvement

Miscellaneous Trac Signal Components

Trac Signal at Duke St. / Cedartree Lane / CKL Rd. 36

983240901

983240902

35 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Installation

Project

JDE ID

Primary Treatment or Activity

339,000

314,000

25,000

Expenditure

25,000

Financing from Asset Management Reserve

282,600

Financing from DC Reserve

31,400

Financing from Federal Gas Tax Reserve

339,000

314,000

25,000

Financing Total

Installation, upgrade and replacement of trac signals and streetlights and related infrastructure not already captured by reconstruction. Based on AMP, DC Study, Energy Management Plan and lifecycle needs.

9832409 Trac Signals and Streetlights

Project

JDE ID

9832408 Supplementary Information for Sidewalks

Total

Victoria St. - George St. to Sturgeon St.

983240809

Replacement

King St. - Cross St. to Alma St.

George St. - Mary St. to Rutland St.

983240807

Primary Treatment or Activity

Project

983240808

JDE ID

Miscellaneous Trac Signal Components

Trac Signal at Duke St. / Cedartree Lane / CKL Rd. 36

983240901

983240902

Installation as per DC Study. Triggered by local development.

Cambridge St. / Peel St. Parking Lot

983241001

Cambridge St. / Peel St. Parking Lot

983241001

160,000

Financing from Asset Management Reserve

160,000

Financing Total

Lindsay. Resurface lot and replace and install xtures lot as per AMP and Downtown Parking Strategy.

160,000

Expenditure

Scope, Source and or Rationale

Design; Resurfacing

Primary Treatment or Activity

Hanger Area Surface

Hanger Electrical Services

987240104

987240105

36 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Airport Terminal Roof

987240103

Installation

Upgrade

Restoration

Rehabilitation

Airport Runway 13/31

Horizon Hanger Roof

987240101

Primary Treatment or Activity

Project

987240102

JDE ID

345,000

70,000

55,000

95,000

Expenditure

345,000

70,000

55,000

95,000

Financing from Asset Management Reserve

Financing from DC Reserve

345,000

70,000

55,000

95,000

Financing Total

Construction, rehabilitation, replacement and upgrade of airport facilities, parking lots, aprons, runways, non-facility structures and related siteworks. Based on Kawartha Lakes Municipal Airport Business Plan, Airport Capital Plan, AMP and lifecycle needs.

9872401 Airport Siteworks and Facilities

Project

JDE ID

9832410 Supplementary Information for Parking Lots

Total

Project

JDE ID

Financing from DC Reserve

Improvements to miscellaneous trac signal components to maintain service levels.

Scope, Source and or Rationale

Construction, upgrade and replacement of municipal parking lots. Based on AMP, DC Study, Downtown Parking Strategy, Accessibility Plan and lifecycle needs.

9832410 Parking Lots

Project

JDE ID

9832409 Supplementary Information for Trac Signals and Streetlights

Airport Runway 13/31

Horizon Hanger Roof

Airport Terminal Roof

Hanger Area Surface

Hanger Electrical Services

987240101

987240102

987240103

987240104

987240105

Grading and electricity services for proposed 10 new hangars.

Pave grass area north of main apron and south of new hangars.

Repairs to terminal roof due to leaks.

Restore roof on the Horizon Hanger.

None for 2024

997240201

None for 2024

997240201

Scope, Source and or Rationale

Expenditure

Financing from Asset Management Reserve

Financing from DC Reserve

0 0

Fenelon Landll Capacity

Laxton Landll Capacity

997240104

997240105

37 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Lindsay-Ops Landll Construction and Demolition Bunker

997240103

Expansion

Design; Rehabilitation

Upgrade

Rehabilitation

Centennial Park Road Landll Cover

Lindsay-Ops Landll Electricity Generator

997240101

Primary Treatment or Activity

Project

997240102

JDE ID

856,000

347,000

69,000

150,000

140,000

Expenditure

856,000

347,000

69,000

150,000

140,000

Financing from Asset Management Reserve

Financing from DC Reserve

856,000

347,000

69,000

150,000

140,000

Financing Total

Construction, rehabilitation, replacement and upgrade of landll facilities, cells, internal roadways, non-facility structures and related siteworks. Based on Integrated Waste Management Strategy, AMP, DC Study lifecycle needs and legislation.

9972401 Landll Siteworks and Facilities

Project

JDE ID

9972402 Supplementary Information for Landll Equipment

Total

Project

JDE ID

Primary Treatment or Activity

Financing Total

Crack sealing, shouldering and similar interventions needed to hold the runway over until resurfacing in 2027.

Scope, Source and or Rationale

Acquisition, rehabilitation, replacement and upgrade of non-eet landll equipment. Based on Integrated Waste Management Strategy, AMP, DC Study, lifecycle needs and legislation.

9972402 Landll Equipment

Project

JDE ID

9872401 Supplementary Information for Airport Siteworks and Facilities

Lindsay-Ops Landll Construction and Demolition Bunker

Fenelon Landll Capacity

Laxton Landll Capacity

997240102

997240103

997240104

997240105

To extend landll life cost-eectively, in-lieu of more costly capital expansion, and avoid break in service.

Rehabilitate the base and walls of the bunker area with concrete and lock blocks.

Implementation of upgrades recommended by generator operator.

Final cover rehabilitation as per regulatory requirements.

Scope, Source and or Rationale

Lindsay Roads Operations Depot Site Drainage System

Eldon Roads Operations Depot Quonset Hut

Eldon Roads Operations Deport Parking Lot

Various Salt Sheds

Fuel Tanks at Various Facilities

Coboconk Roads Operations Depot

Lindsay Fleet Depot Additional Bays

991240101

991240102

991240103

991240104

991240105

991240106

991240107

Construction

Design

Installation

Rehabilitation

Upgrade

Rehabilitation

Upgrade

Primary Treatment or Activity

Coboconk Roads Operations Depot

Lindsay Fleet Depot Additional Bays

991240106

991240107

38 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Various Salt Sheds

Eldon Roads Operations Deport Parking Lot

991240103

Fuel Tanks at Various Facilities

Eldon Roads Operations Depot Quonset Hut

991240102

991240105

Lindsay Roads Operations Depot Site Drainage System

991240101

991240104

Project

JDE ID

1,918,000

1,220,000

232,000

98,000

75,000

90,000

130,000

73,000

Expenditure

667,608

201,608

98,000

75,000

90,000

130,000

73,000

Financing from Asset Management Reserve

1,250,392

1,220,000

30,392

Financing from DC Reserve

1,918,000

1,220,000

232,000

98,000

75,000

90,000

130,000

73,000

Financing Total

Installation of additional bays to accommodate growth.

Design for Coboconk Roads Operations Depot expansion as per Roads Operations Master Plan.

At Coboconk, Burnt River, Fenelon, Oakwood Roads Operations Depots and Lindsay-Ops Landll.

Repairs to salt sheds at Fenelon, Emily and Carden Roads Operations Depots.

Paving of the parking lot.

Rehabilitation of roof and electrical system of quonset hut.

Upgrades to provide for proper drainage of the site.

Scope, Source and or Rationale

9912401 Supplementary Information for Roads, Fleet and Transit Facilities

Total

Project

JDE ID

Construction, rehabilitation, replacement and upgrade of roads, eet and transit facilities, including material storage structures and related siteworks. Based on Roads Operations Master Plan, Transit Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9912401 Roads, Fleet and Transit Facilities

Centennial Park Road Landll Cover

Lindsay-Ops Landll Electricity Generator

997240101

Project

JDE ID

9972401 Supplementary Information for Landll Siteworks and Facilities

Bus Shelters

994240101

Bus Shelters

994240101

75,000 75,000

0 0

46,500

Financing from DC Reserve

28,500

Financing from Provincial Gas Tax Reserve

75,000

Financing Total

As per Transit Master Plan, AMP, DC Study and ICIP grant agreement; installation for new Orange Route.

Scope, Source and or Rationale

Installation; Expansion

Expenditure

Financing from Asset Management Reserve

Replacement Replacement Replacement Replacement

Buses (1)

Fork Lifts (1)

Cars / SUVs (3)

Graders (1)

994240203

994240204

994240205

994240206

Replacement

39 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Vans (3)

994240215

Replacement

Tractors (4)

Tandem Axle Plow Trucks (4)

994240212

Trailers / Floats (3)

Single Axle Plow Trucks (1)

994240211

994240213

Sidewalk Machine with Attachments (1)

994240214

Replacement

Road Sweepers (1)

994240209

994240210

Replacement

Medium Duty Trucks (2)

Pickup Trucks (9)

994240207

994240208

Replacement

Backhoes (2)

Chippers (1)

994240201

Primary Treatment or Activity

Project

994240202

JDE ID

254,000

50,000

180,000

1,473,000

354,000

152,000

475,000

643,000

210,000

720,000

138,000

73,000

578,000

97,000

509,000

Expenditure

Financing from Asset Management Reserve

Financing from DC Reserve

254,000

50,000

180,000

1,473,000

354,000

152,000

475,000

643,000

210,000

720,000

138,000

73,000

578,000

97,000

509,000

Financing from Public Works Fleet Reserve

254,000

50,000

180,000

1,473,000

354,000

152,000

475,000

643,000

210,000

720,000

138,000

73,000

578,000

97,000

509,000

Financing Total

Acquisition, rehabilitation, replacement and upgrade of eet equipment managed by the Fleet and Transit Division. Based on Fleet Policy, Fleet Management Directive, AMP, DC Study, lifecycle needs and condition assessments.

9942402 Public Works Fleet Equipment

Project

JDE ID

9942401 Supplementary Information for Transit Siteworks

Total

Project

JDE ID

Primary Treatment or Activity

Installation, rehabilitation, replacement and upgrade of transit stops, shelters and related siteworks. Based on Transit Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9942401 Transit Siteworks

Acquisition

Wheel Alignment Machine

Retrotted Hydrogen Cells (20)

994240223

994240224

994240225

Acquisition

Tractors (4)

Trailers / Floats (3)

Vans (3)

Water Tanks (2)

Cars / SUVs (2)

994240213

994240214

994240215

994240216

994240217

40 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Single Axle Plow Trucks (1)

Tandem Axle Plow Trucks (4)

Sidewalk Machine with Attachments (1)

994240210

994240212

Road Sweepers (1)

994240209

994240211

Medium Duty Trucks (2)

Pickup Trucks (9)

994240208

Graders (1)

994240206

994240207

Fork Lifts (1)

Buses (1)

994240203

Cars / SUVs (3)

Chippers (1)

994240202

994240205

Backhoes (2)

994240201

994240204

Project

JDE ID

9942402 Supplementary Information for Public Works Fleet Equipment

Total

Asphalt Roller and Trailer (1)

Transit Fleet Maintenance Tools

994240222

Trailers / Floats (2)

Vans (1)

994240220

994240221

Pickup Trucks (2)

Pickup Trucks (4)

994240218

994240219

Replacement Acquisition

Water Tanks (2)

Cars / SUVs (2)

994240216

994240217

6,946,000

100,000

83,000

105,000

67,000

66,000

20,000

270,000

135,000

114,000

80,000

Expenditure

759,000

100,000

83,000

105,000

67,000

20,000

270,000

114,000

Financing from Asset Management Reserve

201,000

66,000

135,000

Financing from DC Reserve

5,986,000

80,000

Financing from Public Works Fleet Reserve

6,946,000

100,000

83,000

105,000

67,000

66,000

20,000

270,000

135,000

114,000

80,000

Financing Total

Acquisitions for Human Services in-lieu of paying sta mileage for travel in personal vehicles.

Lifecycle replacement as per Fleet Policy.

Scope, Source and or Rationale

Primary Treatment or Activity

Project

JDE ID

Pickup Trucks (2)

Pickup Trucks (4)

Trailers / Floats (2)

Vans (1)

Asphalt Roller and Trailer (1)

Transit Fleet Maintenance Tools

Wheel Alignment Machine

Retrotted Hydrogen Cells (20)

994240218

994240219

994240220

994240221

994240222

994240223

994240224

994240225

Cameras at Fenelon, Laxton, Eldon and Somerville Landlls

Victoria Manor Displays

928240104

928240105

Acquisition

Installation

Expansion

Client Hardware

Data Communications Hardware

Remote Work Arrangements

Cameras at Fenelon, Laxton, Eldon and Somerville Landlls

Victoria Manor Displays

928240101

928240102

928240103

928240104

928240105

41 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Project

JDE ID

9282401 Supplementary Information for Information Technology Systems

Total

Remote Work Arrangements

928240103

Replacement

1,070,000

35,000

400,000

380,000

220,000

Expenditure

1,070,000

35,000

400,000

380,000

220,000

Financing from Asset Management Reserve

Financing from DC Reserve

220,000

1,070,000

35,000

400,000

380,000

Acquisition of display technology and related hardware to reduce or eliminate paper-based processes.

Installation of security cameras at landlls to reduce loss and damage to assets and to improve sta safety.

Continued expansion of remote work for at-home users and users in remote locations.

Standard lifecycle replacement.

Scope, Source and or Rationale

Replacement

Client Hardware

Data Communications Hardware

928240101

Project

928240102

JDE ID

Primary Treatment or Activity

Financing Total

Acquisitions to improve fuel eciency and reduce eet-produced carbon monoxide and dioxide.

Acquisition to achieve greater eectiveness and eciency in eet maintenance.

Acquisitions to achieve greater eectiveness and eciency in eet maintenance.

Acquisitions for Roads Operations Division to achieve eciencies and better roads maintenance outcomes.

Acquisition for Municipal Law Enforcement and Licensing to support new short-term rental enforcement unit.

Acquisitions to reduce eet mileage and achieve eciencies.

Acquisitions to support new ditching crews and excavators.

Acquisitions for Roads Operations Division to accommodate growth.

Scope, Source and or Rationale

Acquisition, upgrade and replacement of IT systems and related equipment. Based on IT Strategy, IT Steering Committee, AMP, lifecycle needs and condition assessments.

9282401 Information Technology Systems

Project

JDE ID

Rehabilitation Renovation Rehabilitation Renovation Replacement

Emily Fire Hall Washroom, Training Room and Drainage

Lindsay Fire Hall Siteworks, Windows, Roof, and Hose Tower

Woodville Fire Hall Bay Doors, Parking Lot and Fence

Kinmount Fire Hall Bay Doors and Training Room

Kirkeld Fire Hall Drainage System

Omemee Fire Hall Kitchen, Entrance and Parking Lot

932240101

932240102

932240103

932240104

932240105

932240106

Carden Fire Hall Bunker Gear Racks

Ops Fire Hall Floor

Norland Fire Hall

932240109

932240110

932240111

Woodville Fire Hall Bay Doors, Parking Lot and Fence

Kinmount Fire Hall Bay Doors and Training Room

Kirkeld Fire Hall Drainage System

Omemee Fire Hall Kitchen, Entrance and Parking Lot

Bobcaygeon Fire Hall HVAC System

Cameron Fire Hall Washrooms

Carden Fire Hall Bunker Gear Racks

Ops Fire Hall Floor

Norland Fire Hall

932240102

932240103

932240104

932240105

932240106

932240107

932240108

932240109

932240110

932240111

Rehabilitation

Replacement

42 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Emily Fire Hall Washroom, Training Room and Drainage

Lindsay Fire Hall Siteworks, Windows, Roof, and Hose Tower

932240101

Project

JDE ID

9322401 Supplementary Information for Fire Facilities

Total

Bobcaygeon Fire Hall HVAC System

Cameron Fire Hall Washrooms

932240107

932240108

1,376,000

360,000

5,000

13,000

5,000

21,000

104,000

126,000

50,000

59,000

183,000

450,000

Expenditure

566,000

5,000

13,000

5,000

21,000

104,000

126,000

50,000

59,000

183,000

Financing from Asset Management Reserve

Financing from DC Reserve

810,000

360,000

450,000

Financing from Debenture

1,376,000

360,000

5,000

13,000

5,000

21,000

104,000

126,000

50,000

59,000

183,000

450,000

Financing Total

Rehabilitation of oce, washrooms, siteworks, drainage, roof, siding and eavestrough; mould abatement.

Replacement of epoxy ooring.

Replacement of bunker gear racks.

Washroom relocation and renovation.

HVAC system replacement.

Kitchen and appliances, parking lot resurfacing and entrance renovation.

Address drainage issues.

Training room renovation and bay door restoration.

Parking lot resurfacing, fencing rehabilitation and bay door restoration.

Rehabilitation of interlocking brick, back steps, chimney, hose tower, roof and windows.

Renovation of washroom, training room and drainage siteworks as per 2023 building condition assessment.

Scope, Source and or Rationale

Renovation; Relocation

Renovation Rehabilitation

Project

JDE ID

Primary Treatment or Activity

Construction, rehabilitation, replacement and upgrade of Fire Service facilities and related components and siteworks. Based on Fire Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9322401 Fire Facilities

Replacement Replacement

Debrillators

932240204

Marine Equipment

932240214

Tanker Truck

Extrication Equipment

Bunker Gear and Helmets

Debrillators

Dry Hydrants

Miscellaneous Fire Equipment

Polar 75 Ice Water Equipment

Portable Pumps

Telecommunications Equipment

Pumper Truck

932240201

932240202

932240203

932240204

932240205

932240206

932240207

932240208

932240209

932240210

43 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Project

JDE ID

9322402 Supplementary Information for Fire Fleet and Equipment

Total

Decontamination Equipment

932240213

Replacement; Expansion

Tanker Truck

ATV Equipment

Telecommunications Equipment

Pumper Truck

932240209

932240210

932240211

Portable Pumps

932240208

932240212

Replacement; Expansion

Polar 75 Ice Water Equipment

932240207

4,565,000

35,000

47,000

30,000

1,251,000

1,180,000

46,000

41,000

18,000

115,000

200,000

13,000

200,000

138,000

1,251,000

Expenditure

1,029,818

35,000

47,000

30,000

46,000

41,000

18,000

115,000

200,000

13,000

200,000

118,818

166,000

Financing from Asset Management Reserve

2,696,638

4,565,000

35,000

47,000

30,000

1,251,000

1,180,000

46,000

41,000

18,000

115,000

200,000

13,000

200,000

138,000

1,251,000

Financing Total

Replacement as per lifecycle and shuttle insurance rating needs; expansion of truck capacity as per DC Study.

Lifecycle replacement of pagers, mobile radios and similar telecommunications equipment.

Lifecycle replacement of portable pumps used for re suppression.

Lifecycle replacement of polar 75 ice water rescue platforms.

Lifecycle replacement of re hoses, saws, axes, pike poles and similar re equipment.

Repair, replacement and addition of dry hydrants used for re suppression water sources.

Lifecycle replacement of debrillators.

848,178

763,460

1,085,000

Financing from Fire Fleet Reserve

Lifecycle replacement of bunker gear and helmets to meet legislated and NFPA standards.

838,544

402,822

416,540

19,182

Financing from DC Reserve

Replacement and upgrade of extrication equipment; growth-related need.

Replacement as per lifecycle and shuttle insurance rating needs.

Scope, Source and or Rationale

Acquisition

Replacement

Dry Hydrants

Miscellaneous Fire Equipment

932240205

932240206

Replacement

Extrication Equipment

Bunker Gear and Helmets

Replacement

932240203

Tanker Truck

932240201

Primary Treatment or Activity

932240202

Project

JDE ID

Acquisition, rehabilitation, replacement and upgrade of Fire Service eet and equipment. Based on Fire Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9322402 Fire Fleet and Equipment

Tanker Truck

ATV Equipment

Decontamination Equipment

Marine Equipment

932240211

932240212

932240213

932240214

Equipment, such as water rescue suits, underwater search equipment etc. needed to respond to emergencies.

Ongoing acquisitions to address risk to health and safety.

Equipment, such as wildland reghting pumps, wheeled stretchers etc. needed to respond to emergencies.

Replacement as per lifecycle and shuttle insurance rating needs; expansion of truck capacity as per DC Study.

Scope, Source and or Rationale

None for 2024

938240101

None for 2024

938240101

Expenditure

Scope, Source and or Rationale

Primary Treatment or Activity

0 0

Financing from Asset Management Reserve DC Share

Cell Phones (30)

Emergency Response Units (1)

Enhanced Debrillators (4)

Public Access Debrillators (50)

Powerload Systems (2)

938240204

938240205

938240206

938240207

938240208

44 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Cardiac Monitors (2)

938240203

Replacement

Ambulances (2)

Body Armour (6)

938240201

Project

938240202

JDE ID

Primary Treatment or Activity

70,000

169,000

12,000

110,000

30,000

63,000

9,000

522,000

Expenditure

70,000

169,000

12,000

110,000

30,000

63,000

9,000

367,000

Financing from Asset Management Reserve

Financing from DC Reserve

155,000

Financing from Ministry of HLTC Grant

Financing from DC Reserve

Acquisition, rehabilitation, replacement and upgrade of Paramedic Service eet and equipment. Based on Paramedic Service Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9382402 Paramedic Fleet and Equipment

Project

JDE ID

9382401 Supplementary Information for Paramedic Facilities

Total

Project

JDE ID

70,000

169,000

12,000

110,000

30,000

63,000

9,000

522,000

Financing Total

Construction, rehabilitation, replacement and upgrade of Paramedic Service facilities and related components and siteworks. Based on Paramedic Service Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9382401 Paramedic Facilities

Project

JDE ID

Suction Units (11)

Video Scopes (10)

Emergency Response Units and Equipment (1)

938240211

938240212

938240213

Stretchers (2)

Suction Units (11)

Video Scopes (10)

Emergency Response Units and Equipment (1)

938240210

938240211

938240212

938240213

45 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Stair Chairs (11)

938240209

Lifecycle replacement.

Public Access Debrillators (50)

Powerload Systems (2)

Enhanced Debrillators (4)

938240206

938240207

Emergency Response Units (1)

938240205

938240208

Lifecycle replacement.

Cell Phones (30)

938240204

1,008,000

195,000

43,000

24,000

66,000

45,000

Financing from Asset Management Reserve

195,000

Financing from DC Reserve

155,000

Lifecycle replacement.

Financing from Ministry of HLTC Grant

Ballistic vests for paramedic use at Central East Correctional Centre; lifecycle replacement.

Cardiac Monitors (2)

938240203

Lifecycle replacement.

Ambulances (2)

Body Armour (6)

938240202

1,358,000

195,000

43,000

24,000

66,000

45,000

Expenditure

Scope, Source and or Rationale

Replacement

Primary Treatment or Activity

938240201

Project

JDE ID

9382402 Supplementary Information for Paramedic Fleet and Equipment

Total

Stair Chairs (11)

Stretchers (2)

938240209

938240210

Project

JDE ID

1,358,000

195,000

43,000

24,000

66,000

45,000

Financing Total

Drone

Conducted Energy Weapons

Body-Worn Cameras

942240104

942240105

942240106

Acquisition

Replacement

Computers

Marked Vehicles

Conducted Energy Weapons

Drone

Conducted Energy Weapons

Body-Worn Cameras

942240101

942240102

942240103

942240104

942240105

942240106

Financing from DC Reserve

Improvement to public accountability and investigation support.

Improvement to ocer and public safety.

Improvement to law enforcement capability.

Lifecycle replacement.

12,060

Financing from Asset Management Reserve

Scope, Source and or Rationale

312,060

70,610

6,000

15,000

67,000

86,450

67,000

Expenditure

300,000

58,550

6,000

15,000

67,000

86,450

67,000

Financing from Kawartha Lakes Police Service Reserve

Victoria House Wardrobes

969240105

Renovation

Replacement; Upgrade

46 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Dining Room Tables (15) and Chairs (40)

969240104

Rehabilitation; Installation

Replacement; Upgrade

Common Area Furniture

Wall Protection

969240102

969240103

Replacement

Fire Doors (4)

969240101

Primary Treatment or Activity

Project

JDE ID

118,000

20,000

25,000

19,000

25,000

29,000

Expenditure

Financing from Asset Management Reserve

Financing from DC Reserve

118,000

20,000

25,000

19,000

25,000

29,000

Financing from Victoria Manor Reserve

Construction, acquisition, rehabilitation, replacement and upgrade of Victoria Manor and related facility components, siteworks and equipment. Based on AMP, lifecycle needs and condition assessments.

9692401 Victoria Manor

Project

JDE ID

9422401 Supplementary Information for Police Feet and Equipment

Total

Conducted Energy Weapons

942240103

Replacement

Computers

Marked Vehicles

942240101

Primary Treatment or Activity

Project

942240102

JDE ID

Acquisition, rehabilitation, replacement and upgrade of Kawartha Lakes Police Service eet and equipment. Based on Police Service Operational Plan, AMP, DC Study, lifecycle needs and condition assessments.

9422401 Police Feet and Equipment

118,000

20,000

25,000

19,000

25,000

29,000

Financing Total

312,060

70,610

6,000

15,000

67,000

86,450

67,000

Financing Total

Fire Doors (4)

Common Area Furniture

Wall Protection

Dining Room Tables (15) and Chairs (40)

Victoria House Wardrobes

969240101

969240102

969240103

969240104

969240105

Renovation to improve wardrobes.

Lifecycle replacement; upgrade to adjustable-height; improve infection control.

Ongoing rehabilitation and installation of wall protection xtures.

Lifecycle replacement; improvement to infection control.

Lifecycle replacement.

Scope, Source and or Rationale

Renovation

Bethany Library Entrance and Ramp

953240102

953240103

Replacement Replacement

Norland Library and Seniors Centre Flooring

Fenelon Falls Library HVAC System

Kirkeld Library Ramp

Bobcaygeon Service Centre and Library Lower Level Door

Emergency Services Training Centre Lower Level Door

Various Inactive Facility Wells

953240107

953240108

953240109

953240110

953240111

953240112

Decommission

Replacement

47 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Restoration

Lindsay Library Flooring

953240106

Replacement

953240105

Replacement

City Hall Fire Panels

City Hall Flooring

953240104

Replacement

Design

Coronation Hall Envelope

Kawartha Lakes Police Service Facility Change Room

Primary Treatment or Activity

953240101

Project

JDE ID

1,106,000

25,000

40,000

5,000

160,000

20,000

90,000

16,000

315,000

170,000

110,000

115,000

Expenditure

1,106,000

25,000

40,000

5,000

160,000

20,000

90,000

16,000

315,000

170,000

110,000

115,000

Financing from Asset Management Reserve

Financing from DC Reserve

1,106,000

25,000

40,000

5,000

160,000

20,000

90,000

16,000

315,000

170,000

110,000

115,000

Financing Total

Construction, rehabilitation, replacement and upgrade of Building and Property Division facilities and related components and siteworks. Based on AMP, DC Study, lifecycle needs and condition assessments.

9532401 Building and Property Facilities

Project

JDE ID

9692401 Supplementary Information for Victoria Manor

City Hall Fire Panels

City Hall Flooring

Lindsay Library Flooring

Norland Library and Seniors Centre Flooring

Fenelon Falls Library HVAC System

Kirkeld Library Ramp

Bobcaygeon Service Centre and Library Lower Level Door

Emergency Services Training Centre Lower Level Door

Various Inactive Facility Wells

953240104

953240105

953240106

953240107

953240108

953240109

953240110

953240111

953240112

None for 2024

953240201

Primary Treatment or Activity

None for 2024

953240201

48 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Project

JDE ID

Expenditure

Scope, Source and or Rationale

9532402 Supplementary Information for Building and Property Equipment

Total

Project

JDE ID

Financing from Asset Management Reserve

Financing from DC Reserve

Financing Total

Well decommissioning at former Ops Municipal Oce, former Coboconk Medical Centre and other facilities.

Lifecycle replacement of lower level entrance door at the Emergency Services Training Centre.

Lifecycle replacement of lower level entrance door at the Bobcaygeon Service Centre and Library.

Restoration to address health and safety concerns with concrete failures and lack of compliance with AODA.

Replace three remaining return air units and convert HVAC system fuel to natural gas.

Follows capital project which addressed water inltration; replace oor in fountain room and female washroom.

Replace rst storey ooring with carpet tile.

Upgrade ooring to west exit staircase from carpet to rubber to address accessibility needs and ooring wear.

Existing xtures are not up to modern standards and do not meet Fire Code.

Replace ramp, railings and related xtures; remove three garden boxes for AODA compliance.

Expansion of change rooms to accommodate personnel growth at Kawartha Lakes Police Service.

Design for rehabilitation as per facility condition assessment.

Scope, Source and or Rationale

Acquisition, rehabilitation, replacement and upgrade of Building and Property Division non-eet equipment. Based on AMP, lifecycle needs and condition assessments.

9532402 Building and Property Equipment

Kawartha Lakes Police Service Facility Change Room

Bethany Library Entrance and Ramp

953240103

Coronation Hall Envelope

953240101

953240102

Project

JDE ID

9532401 Supplementary Information for Building and Property Facilities

Demolition Rehabilitation Renovation

Cameron Ballpark Utility Building

Carden Park Washrooms

Omemee Marina Boat Launch, Parking and Shoreline

950240104

950240105

950240106

Replacement

Juniper Park

Pinewood Park

950240119

950240120

950240121

49 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

3,480,000

28,000

950240124

Total

101,000

Development

Lindsay Trail Development - Trans-Canada Trail Development to Mary St. W.

950240123

10,000

Design

Fenelon Township Park

Lindsay Trail Development - Thunderbridge Road Trail Head

275,000

200,000

151,000

15,000

10,000

333,000

75,000

70,000

25,000

72,000

340,000

75,000

240,000

900,000

67,000

200,000

8,000

20,000

10,000

175,000

80,000

Expenditure

950240122

Redevelopment

Development

Expansion

Jennings Creek Parkland Development Orchard Park

Design Design

McAlpine Park

Fenelon Falls Boat Launch

Upgrade

950240116

950240117

Renovation

Emily Tract Forest Trail, Benches and Parking Lot

950240115

950240118

Resurfacing

Various Sports Field Resurfacing

Little Britain Community Centre Park Sport Court

Replacement

Resurfacing

Reconstruction

950240114

Russ Baptiste Facility Fascia, Eaves and Sot

950240113

Replacement

Various Playground Structures

Various Playground Surfaces

950240111

Treewood Lane and Norland Piers and Docks

950240110

950240112

Rehabilitation

Nayoro Park Roadways and Parking Lot

950240109

Reconstruction

Lindsay Parks Garage Cladding and Doors

Memorial Park Roadways and Parking Lot

950240107

950240108

Replacement

Installation

Otter/Maple and Port Hoover Boat Launches

Bobcaygeon Beach Park Outdoor Carpet

950240102

50/50 Community Program

950240101

950240103

To Be Determined

Project

JDE ID

Primary Treatment or Activity

2,132,900

2,800

10,100

10,000

275,000

20,000

15,000

10,000

333,000

75,000

70,000

25,000

72,000

340,000

75,000

240,000

67,000

200,000

8,000

20,000

10,000

175,000

80,000

Financing from Asset Management Reserve

447,100

25,200

90,900

180,000

151,000

Financing from DC Reserve

300,000

Financing from Parkland Reserve

600,000

Financing from Debenture

Construction, rehabilitation, replacement and upgrade of parks facilities, siteworks and related infrastructure. Based on Parks Master Plans, AMP, DC Study, lifecycle needs and condition assessments.

9502401 Parks Siteworks and Facilities

3,480,000

28,000

101,000

10,000

275,000

200,000

151,000

15,000

10,000

333,000

75,000

70,000

25,000

72,000

340,000

75,000

240,000

900,000

67,000

200,000

8,000

20,000

10,000

175,000

80,000

Financing Total

Pinewood Park

Fenelon Township Park

Lindsay Trail Development - Thunderbridge Road Trail Head

Lindsay Trail Development - Trans-Canada Trail to Mary St. W.

950240121

950240122

950240123

950240124

50 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Juniper Park

Russ Baptiste Facility Fascia, Eaves and Sot

950240113

950240120

Various Playground Surfaces

950240112

Jennings Creek Parkland Development - Orchard Park

Various Playground Structures

950240111

Fenelon Falls Boat Launch

Treewood Lane and Norland Piers and Docks

950240110

950240119

Nayoro Park Roadways and Parking Lot

950240109

950240118

Memorial Park Roadways and Parking Lot

950240108

McAlpine Park

Lindsay Parks Garage Cladding and Doors

950240107

950240117

Omemee Marina Boat Launch, Parking and Shoreline

950240106

Emily Tract Forest Trail, Benches and Parking Lot

Carden Park Washrooms

950240105

950240116

Cameron Ballpark Utility Building

950240104

Various Sports Field Resurfacing

Bobcaygeon Beach Park Outdoor Carpet

950240103

Little Britain Community Centre Park Sport Court

Otter/Maple and Port Hoover Boat Launches

950240102

950240115

50/50 Community Program

950240101

950240114

Project

JDE ID

9502401 Supplementary Information for Parks Siteworks and Facilities

Development of a new trail section to meet growth-related needs as per the Trails Master Plan.

Development of a new trail head to meet growth-related needs as per the Trails Master Plan.

Design for development.

Redevelopment of the park to meet community needs and modern standards.

Development of the park to meet growth-related needs.

Expansion and minor redevelopment of the park to meet growth-related needs.

Design for replacement and upgrade.

Design for rehabilitation.

Continuance of trail improvement program in accordance with Trails Master Plan.

Renovate sport court and covert it for the purpose of pickleball and multiple uses.

Lifecycle resurfacing.

Lifecycle replacement.

Emily Manor, Lakeview (Washburn Island), Oakwood Community Centre, Cambray, Coboconk Lions Park.

Bolsover Community Centre ($80,000); Verulam Centennial Park ($130,000); Orchard Park ($130,000).

Continuance of program to rehabilitate and upgrade municipal piers and docks.

Reconstruction roadways within the park to meet modern standards; existing roadways in very poor condition.

Renovation to replace or improve cladding and interior doors.

Improvements to boat launch, parking lot and shoreline.

Demolition of facility.

Demolition and replacement of facility.

Installation of accessible carpet.

Continuance of program to replace and upgrade municipal boat launches.

Projects to be determined based on applications received from community groups.

Scope, Source and or Rationale

Replacement

Rehabilitation Replacement

Bobcaygeon Arena Roof

Burnt River Community Centre Fittings

Burnt River Community Centre Flooring

Fenelon Falls Arena Plate Heat Exchanger Gasket

Fenelon Falls Arena Hall Flooring

Forbert Pool Deck and Changerooms

Kinmount Community Centre - Various Facility Components

Lindsay Recreation Complex Small Pool Filter

Lindsay Recreation Complex Washrooms

Lindsay Recreation Complex HVAC System

Lindsay Recreation Complex Roof and Siding

Little Britain Arena Exterior Doors

Little Britain Arena Ice Pad System

Manvers Arena Dehumidier

Manvers Arena Elevator

Manvers Arena Roof System

Oakwood Arena Exterior Doors

Omemee Arena Chiller

Omemee Arena Ice Pad System

Victoria Park Armoury Washroom

Woodville Arena Siding

Woodville Arena Snow Dump

Woodville Town Hall Washroom

950240204

950240205

950240206

950240207

950240208

950240209

950240210

950240211

950240212

950240213

950240214

950240215

950240216

950240217

950240218

950240219

950240220

950240221

950240222

950240223

950240224

950240225

950240226

Renovation

Reconstruction

Replacement

Upgrade

Design

Replacement

Installation

Replacement

Renovation

Rehabilitation

Replacement

51 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Replacement

Bobcaygeon Arena Overhead Doors

950240203

6,388,000

25,000

75,000

35,000

60,000

10,000

200,000

20,000

50,000

170,000

50,000

1,775,000

20,000

510,000

1,711,000

40,000

15,000

957,000

55,000

200,000

24,000

54,000

20,000

70,000

36,000

24,000

Bobcaygeon Arena Plate Heat Exchanger Gasket

950240202

Replacement

182,000

Bobcaygeon Arena Dressing Rooms and Lobby Renovation Washrooms

950240201

Expenditure

Project

JDE ID

Primary Treatment or Activity

1,605,000

25,000

75,000

35,000

60,000

10,000

200,000

20,000

50,000

170,000

50,000

20,000

170,000

40,000

15,000

55,000

200,000

24,000

54,000

20,000

70,000

36,000

24,000

182,000

Financing from Asset Management Reserve

Financing from DC Reserve

4,783,000

1,775,000

340,000

1,711,000

957,000

Financing from Debenture

6,388,000

25,000

75,000

35,000

60,000

10,000

200,000

20,000

50,000

170,000

50,000

1,775,000

20,000

510,000

1,711,000

40,000

15,000

957,000

55,000

200,000

24,000

54,000

20,000

70,000

36,000

24,000

182,000

Financing Total

Construction, rehabilitation, replacement and upgrade of arenas, pools, community centres and other recreation facilities and related systems, components and siteworks. Based on Arenas Master Plan, AMP, DC Study, lifecycle needs and condition assessments.

9502402 Recreation Facilities

Burnt River Community Centre Flooring

Fenelon Falls Arena Plate Heat Exchanger Gasket

Fenelon Falls Arena Hall Flooring

Forbert Pool Deck and Changerooms

Kinmount Community Centre - Various Facility Components

Lindsay Recreation Complex Small Pool Filter

Lindsay Recreation Complex Washrooms

Lindsay Recreation Complex HVAC System

Lindsay Recreation Complex Roof and Siding

Little Britain Arena Exterior Doors

Little Britain Arena Ice Pad System

Manvers Arena Dehumidier

Manvers Arena Elevator

Manvers Arena Roof System

Oakwood Arena Exterior Doors

Omemee Arena Chiller

Omemee Arena Ice Pad System

Victoria Park Armoury Washroom

Woodville Arena Siding

Woodville Arena Snow Dump

Woodville Town Hall Washroom

950240206

950240207

950240208

950240209

950240210

950240211

950240212

950240213

950240214

950240215

950240216

950240217

950240218

950240219

950240220

950240221

950240222

950240223

950240224

950240225

950240226

52 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Bobcaygeon Arena Roof

Burnt River Community Centre Fittings

950240203

950240205

Bobcaygeon Arena Overhead Doors

950240202

950240204

Bobcaygeon Arena Dressing Rooms and Lobby Washrooms

Bobcaygeon Arena Plate Heat Exchanger Gasket

950240201

Project

JDE ID

9502402 Supplementary Information for Recreation Facilities

Lifecycle renovation as per Altus Building Condition Assessment.

Provide for safe and secure area for the dumping snow by the ice resurfacer.

Existing siding is not functional; replacement to improve building envelope.

Renovation; includes accessibility components.

Assessment and design for future lifecycle replacement of the system.

Lifecycle replacement.

Doors are broken and cannot be secured; severe corrosion has compromised door and frame integrity.

Lifecycle replacement of roof system components such as gutters, eaves and downspouts.

Install elevator and associated amenities to provide for adequate accessibility.

Lifecycle replacement.

Doors are broken and cannot be secured; severe corrosion has compromised door and frame integrity.

Lifecycle replacement.

Replacement of boilers and air handling units with high-eciency and properly sized equipment.

Continuance of renovation cycle to maintain washrooms and dressing rooms.

Replacement of lter sand and related piping.

Foundation, roof, siding/cladding, oors, interior paint, drainage, furnace and tank; as per Altus Report.

Repair and cleaning of oor grout.

Replacement of ooring due to health and safety concerns.

Lifecycle replacement.

Lifecycle replacement as per Altus Building Condition Assessment.

Lifecycle replacement.

Keep washrooms on an optimal renovation cycle and thus functional and up to standards.

Scope, Source and or Rationale

Parkland Furniture

Small Equipment

950240304

950240305

Replacement

120,000

20,000

50,000

10,000

20,000

Expenditure

Arena Cleaning Equipment

Parkland Furniture

Small Equipment

950240302

950240303

950240304

950240305

Financing from DC Reserve

Trimmers, pressure washers, blowers, ice edgers and similar assets for parks.

Picnic tables, benches, refuse cans and similar assets for parks.

Arena oor scrubbers, vacuum cleaners, buers and other cleaning equipment.

Arena and community hall furniture such as chairs, tables and refuse cans.

120,000

20,000

50,000

10,000

20,000

Financing Total

Picnic tables, benches, refuse cans and similar assets for parks.

Scope, Source and or Rationale

120,000

20,000

50,000

10,000

20,000

Financing from Asset Management Reserve

Replacement; Installation Rehabilitation; Upgrade Replacement; Restoration

Fencing and Gates

Internal Roadways

Monuments

Lake Dalrymple Cemetery Columbarium

950240401

950240402

950240403

950240404

53 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Total

Installation

Primary Treatment or Activity

JDE ID

Project

115,000

35,000

40,000

20,000

Expenditure

115,000

35,000

40,000

20,000

Financing from Asset Management Reserve

Financing from Financing from DC Reserve Cemetery Reserve

Construction, rehabilitation, replacement and upgrade of cemetery facilities, siteworks, columbarium and related infrastructure. Based on AMP, lifecycle needs and condition assessments.

9502404 Cemetery Siteworks and Facilities

Aquatic Programming Equipment

Arena and Community Hall Furniture

950240301

Project

JDE ID

9502403 Supplementary Information for Parks and Recreation Equipment

Total

Arena Cleaning Equipment

950240303

Replacement

Aquatic Programming Equipment

Arena and Community Hall Furniture

950240301

Primary Treatment or Activity

Project

950240302

JDE ID

Acquisition, rehabilitation, replacement and upgrade of non-eet parks and recreation equipment. Based on AMP, lifecycle needs and condition assessments.

9502403 Parks and Recreation Equipment

115,000

35,000

40,000

20,000

Financing Total

Fencing and Gates

Internal Roadways

Monuments

Lake Dalrymple Cemetery Columbarium

950240401

950240402

950240403

950240404

Installation of columbarium to accommodate growing demand.

Replacement, restoration, preservation and stabilization of monuments as required by Cemeteries Act.

Rehabilitation and upgrade of internal cemetery roadways.

Replacement and installation of cemetery fencing and gates.

Scope, Source and or Rationale

Wilson Estate Parkland Program

950240501

To be determined

Primary Treatment or Activity

Wilson Estate Parkland Program

950240501

54 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Project

JDE ID

55,000

Financing from Asset Management Reserve

Financing from DC Reserve

Projects to be determined by the Wilson Estate Trust.

Scope, Source and or Rationale

110,000

Expenditure

9502405 Supplementary Information for Wilson Estate Capital Projects

Total

Project

JDE ID

55,000

Financing from Wilson Estate

110,000

Financing Total

Construction, rehabilitation, replacement and upgrade of parks facilities, siteworks and related infrastructure in partnership with the Wilson Estate Trust. Based on parks capital needs in Lindsay as identied by the Wilson Estate Trust.

9502405 Wilson Estate Capital Projects

Project

JDE ID

9502404 Supplementary Information for Cemetery Siteworks and Facilities

Colborne St. Bridge

983240103

Cowan's Bay Bridge

CKL Road 45 Bridge - Non-Structural Components

Colborne St. Bridge

983240101

983240102

983240103

55 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Project

JDE ID

Supplementary Information for Bridges

Preparation

Repair

983240102

Total

Rehabilitation

Cowan's Bay Bridge

CKL Road 45 Bridge - Non-Structural Components

Primary Treatment or Activity

983240101

Project

JDE ID

300,000

Financing from Asset Management Reserve

1,350,000

Financing from DC Reserve

2,300,000

900,000

1,400,000

Financing from Debenture

3,950,000

2,250,000

300,000

1,400,000

Financing Total

As per Transportation Master Plan and DC Study; utility relocation and other preparation required in advance.

Repairs to non-structural components not performed by Public Works; bridge ID# 450258.

As per structural assessment; bridge ID# 14028.

Scope, Source and or Rationale

3,950,000

2,250,000

300,000

1,400,000

Expenditure

Construction, rehabilitation, replacement and upgrade of bridges and similar structures. Based on legislated structural assessments, AMP and DC Study and lifecycle needs.

9832401 Bridges

2025

2024

2025

2026

2025

2022

2023

2019

2021

2020

2019

2022

2019

2021

2019

2021

Urban/Rural Reconstruction

Bridges

Program

227,000 227,000 583,000 1,228,000 4,168,000 2,030,000

1,408,000 2,519,000 1,945,000

Replacement Reconstruction Reconstruction Reconstruction Reconstruction Reconstruction Reconstruction

Reconstruction

Reconstruction Reconstruction

Reconstruction Reconstruction Reconstruction

King St. - Lindsay St. to St. David St. Lindsay St. - Queen St. to Bridge Caroline St. - Queen St. to King St. St. Paul St. - Queen St. to King St.

St. Peter St. - Queen St. to South End Elliot St. - Lindsay St. to Murray St.

Colborne St. / Angeline St. Intersection Glenelg St. - Lindsay St. to Victoria Ave. Huron St. - Russell St. to Durham St. Pottinger St. - Lindsay St. to Reconstruction West End Reconstruction

Colborne St. - Highway 35 to Charles St.

Colborne St. - Charles St. to Reconstruction Adelaide St. Reconstruction

Ellice St. - Clifton St. to Wychwood Cres.

St. Patrick St. - Queen St. to Reconstruction King St. Reconstruction

Colborne St. Bridge CKL Rd. 6 Bridge (Lake Dalrymple)

Cameron Rd. - Highway 35 to North Limit of Cameron Bradley St. - John St. to Bob Brown Way Bob Brown Way - Bradley St. to John St. Canal St. - Sherwood St. to CKL Rd. 36

3,370,000

175,000

217,000

1,853,000

227,000

355,000

2,592,000

4,984,000

1,776,000

2,300,000

12,000,000

Construction

Project

Estimated Expenditure (2023)

Primary Treatment or Activity

56 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Budget Year: Revised Tentative

Budget Year: Previous Expected

3,033,000

157,500

195,300

1,750,500

2,267,100

1,267,200

1,667,700

101,500

833,600

1,105,200

524,700

204,300

319,500

2,332,800

996,800

1,598,400

2,300,000

4,800,000

Tentative Financing from Asset Management Reserve

337,000

17,500

21,700

194,500

251,900

140,800

185,300

1,928,500

3,334,400

122,800

58,300

22,700

35,500

259,200

3,987,200

177,600

7,200,000

Tentative Financing from DC Reserve

Tentative Other Municipality / Owner

The plan to address previously reported Deferred Capital needs over the next four years

3,370,000

175,000

217,000

1,945,000

2,519,000

1,408,000

1,853,000

2,030,000

4,168,000

1,228,000

583,000

227,000

355,000

2,592,000

4,984,000

1,776,000

2,300,000

12,000,000

Tentative Financing Supplemental Description Total

2026

2027

2024

2025

2024

2025

2026

2024

2022

2021

2022

2023

2021

2022

2023

2021

2022

Resurfacing Replacement; Renovation

Eldon Roads Depot Quonset Hut Roof and Electrical System Eldon Roads Depot Parking Lot Trailers (1) Rollers (1)

Urban/Arterial Resurfacing

Roads, Fleet and Transit Facilities

Public Works Fleet Equipment

Expansion

Resurfacing

Urban/Arterial Resurfacing CKL Rd. 121 - CKL Rd. 49 to Haliburton County Rd. 503

Resurfacing

Colborne St. - Princes' St. to Resurfacing North End

CKL Rd. 38 - Highway 7 to Highway 7A

Resurfacing

Louisa St. - Colborne St. to North End

Resurfacing

Kent St. - Victoria Ave. to Highway 35

CKL Rd. 14 - CKL Rd. 7 to CKL Rd. 10

Resurfacing

CKL Rd. 49 - CKL Rd. 36 to CKL Rd. 121

Resurfacing

113,000

Reconstruction

Angeline St. / Kent St. Intersection

Francis St. - Colborne St. to River Dr.

429,000

Reconstruction

Angeline St. - Roosevelt St. to Colborne St.

Resurfacing

2,976,000

St. Patrick St. - Queen St. to Reconstruction End

CKL Rd. 121 - Bond St. to Clifton St.

3,840,000

William St. - Colborne St. to Reconstruction Orchard Park Rd.

Resurfacing

3,446,000

Riverview Rd. - CKL Rd. 36 to Logie St.

CKL Rd. 121 - West St. to Elliot St.

1,763,000

Reconstruction

Lindsay St. - Russell St. to Mary St.

53,000

12,000

80,000

115,000

3,178,000

1,821,000

4,502,000

1,192,000

1,100,000

100,000

300,000

1,140,000

5,793,000

1,971,000

2,784,000

Reconstruction

Project

CKL Rd. 121 - Ranchers Rd. to West St.

Urban/Arterial Resurfacing

Urban/Rural Reconstruction

Program

Estimated Expenditure (2023)

Primary Treatment or Activity

57 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Budget Year: Revised Tentative

Budget Year: Previous Expected

53,000

12,000

80,000

115,000

1,589,000

1,821,000

2,251,000

1,192,000

1,100,000

100,000

300,000

113,000

429,000

1,140,000

2,896,500

98,550

595,200

3,456,000

3,101,400

1,586,700

2,505,600

Tentative Financing from Asset Management Reserve

1,872,450

2,380,800

384,000

344,600

176,300

278,400

Tentative Financing from DC Reserve

1,589,000

2,251,000

2,896,500

Tentative Other Municipality / Owner

53,000

12,000

80,000

115,000

3,178,000

1,821,000

4,502,000

1,192,000

1,100,000

100,000

300,000

113,000

429,000

1,140,000

5,793,000

1,971,000

2,976,000

3,840,000

3,446,000

1,763,000

2,784,000

Acquisition for Roads Operations Division.

Tentative Financing Supplemental Description Total

2024

2021

2022

Recreation Facilities

Parks Siteworks and Facilities

Program

Renovation Replacement Replacement Replacement; Restoration

Bobcaygeon Arena Dressing Rooms and Lobby Washrooms Bobcaygeon Arena Plate Heat Exchanger Gasket Fenelon Falls Arena Plate Heat Exchanger Gasket Kinmount Community Centre - Various Facility Components

58 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Tentative Financing from DC Reserve

Tentative Financing from Asset Management Reserve 56,598,650

Estimated Expenditure (2023) 87,092,000

23,756,850

Tentative Financing from DC Reserve

920,000

23,000

175,000

1,645,000

490,000

1,725,000

20,000

230,000

64,000

865,000

Tentative Financing from Asset Management Reserve

920,000

23,000

175,000

1,645,000

Replacement; Upgrade

20,000

Lindsay Recreation Complex HVAC System

Little Britain Arena Exterior Doors

20,000

490,000

Replacement

Oakwood Arena Exterior Doors

230,000

Replacement; Upgrade

Replacement

Nayoro Park Roadways and Parking Lot

64,000

Lindsay Recreation Complex Roof and Siding

Reconstruction

Lindsay Parks Garage Cladding and Doors

865,000

1,725,000

Rehabilitation; Upgrade

Memorial Park Roadways and Parking Lot

Replacement

Reconstruction

Project

Estimated Expenditure (2023)

Little Britain Arena Ice Pad

Primary Treatment or Activity

Total Deferred Capital Projects Not in 2024 Tax-Supported Capital Budget

Budget Year: Revised Tentative

Budget Year: Previous Expected

6,736,500

Tentative Other Municipality / Owner

Exterior doors are broken, corroded and cannot be secured.

Improve internal roadways and parking lot and install curbs.

Address deteriorated cladding and doors.

87,092,000

Tentative Financing Total

920,000

23,000

175,000

Replacement and or restoration of foundation, roof, siding and oors.

Replacement of end-of-life gasket.

Accessibility improvements in partnership with Kraft Hockeyville.

Upgrade boilers, air handling 1,645,000 units etc. to proper size and higheciency.

Based on facility condition 490,000 assessment and consultant ndings.

Replacement of end-of-life oor, 1,725,000 headers, boards and glass for ice pad.

20,000

230,000

64,000

Reconstruction needed to meet 865,000 standards and expected service levels.

Tentative Financing Supplemental Description Total

2024

2021

2022

2021

Parks Siteworks and Facilities

Program

Replacement Installation

Installation

Lindsay Skatepark Old Mill Park Storage Structure Tommy Anderson Park Storage Structure

Project

Primary Treatment or Activity

59 Kawartha Lakes Budget and Business Plan 2024 • Proposed Tax-Supported Capital Budget

Budget Year: Revised Tentative

Budget Year: Previous Expected

175,000

86,000

115,000

115,000 86,000

Tentative Financing from Asset Management Reserve

Estimated Expenditure (2023)

Tentative Financing from DC Reserve

Tentative Other Municipality / Owner

Previously Identied in 2023 Capital Budget and not required within next three years

Relocation of Baddow Fire Hall 175,000 structure to provide needed storage for parks service.

Potential partnership with local 86,000 service club to install a new storage structure.

115,000 Existing assets are at end of life.

Tentative Financing Supplemental Description Total

2024 Proposed Special Project Budget

60 Kawartha Lakes Budget and Business Plan 2024 • Proposed Special Project Budget

$75,000 in 2024; $150,000 in each of 2025 and 2026.

Ocial Plan Review / Update

921240101

225,000 100,000

Defense of DC by-laws at the Ontario Land Tribunal. Legislated biannual study. Required to assess roads planned for capital improvement.

Development Charges By-Law Appeals

Bridge and Culvert Structures Study

Geotechnical Assessments of Roads

JDE ID

921240201

921240301

921240401

100,000

184,950

250,000

Financing from Tax Levy

37,500

Financing from Tax Levy

61 Kawartha Lakes Budget and Business Plan 2024 • Proposed Special Project Budget

250,000

Scope, Source and or Rationale

Expenditure

75,000

Expenditure

Project by Department / Division

Engineering and Corporate Assets

Scope, Source and or Rationale

Project by Department / Division

JDE ID

Multiyear

40,050

Financing from DC Reserve

37,500

Financing from DC Reserve

Financing from Other

100,000

225,000

250,000

Financing Total

75,000

Financing Total

Special projects are specic and distinct tax-supported operating initiatives that are typically (i) not capitalizable into a tangible asset, (ii) more than one year in duration and (iii) best budgeted and managed in a manner similar to the approach taken with capital projects.

2024 Proposed Special Project Budget Summary with Funding Sources

The 2024 tax levy to nance these special projects is $1.8 Million.

Special projects typically encompass Studies, plans and strategies, appeals and other signicant operating initiatives that are one-time in nature and do not result in the acquisition or improvement of capital assets.

The special projects budget was initiated in 2020 to accommodate operating projects that span greater than one year to complete.

Special Project Overview

921240801

IT Strategy

JDE ID

921240901

15,000

Victoria Rail Trail Counters

921241001

921241101

15,000

80,000

Financing from Tax Levy

150,000

Financing from Tax Levy

50,000

107,360

454,463

Financing from Tax Levy

62 Kawartha Lakes Budget and Business Plan 2024 • Proposed Special Project Budget

Required to monitor usage of the trail.

80,000

Installation as per Trails Victoria Rail Trail Signage Master Plan - Lindsay - Phase 2 of 2 to Bethany.

Expenditure

150,000

Project by Department / Division

Scope, Source and or Rationale

Existing strategy requires updating.

Expenditure

JDE ID

Parks and Recreation

Project by Department / Division

Scope, Source and or Rationale

200,000

Existing master plan is due for replacement.

Transit Master Plan

921240701

Information Technology

122,000

Existing strategy is due for replacement.

Integrated Waste Management Strategy

921240601 454,463

Transfer to General Contingency Reserve.

Source-Separated Organics Bins

JDE ID

Expenditure

Scope, Source and or Rationale

Project by Department / Division

Public Works

Financing from DC Reserve

150,000

14,640

Financing from DC Reserve

Financing from Other

15,000

80,000

Financing Total

150,000

Financing Total

200,000

122,000

454,463

Financing Total

10,000

40,000

25,000

Improve building security and operational eciency. Painting at Coronation Hall and other facilities as needed. Improvements to various access control systems.

Lock Replacement at Various Facilities

Painting at Various Facilities

Access Control Systems at Various Facilities

921241501

921241601

921241701

Update plan Healthy Environment Plan and nalize its Update implementation.

JDE ID

921241801

100,000

Financing from Tax Levy

25,000

40,000

10,000

15,000

75,000

12,500

Financing from Tax Levy

63 Kawartha Lakes Budget and Business Plan 2024 • Proposed Special Project Budget

Project by Department / Division

Expense

15,000

Relocate book return box to the exterior of the library.

Woodville Library Book Return Box Relocation

921241401

Scope, Source and or Rationale

75,000

Provide for "heritage walk" concept on the second oor.

City Hall Heritage Walk Design

921241301

Planning

50,000

Existing master plan is overdue for replacement.

Library Master Plan

921241201

Expenditure

JDE ID

Scope, Source and or Rationale

Project by Department / Division

Building and Property

Financing from DC Reserve

37,500

Financing from DC Reserve

Financing from Other

100,000

Financing Total

25,000

40,000

10,000

15,000

75,000

50,000

Financing Total

1,764,773

2,044,463

279,690

Financing from DC Reserve

Financing from Tax Levy

Expense

64 Kawartha Lakes Budget and Business Plan 2024 • Proposed Special Project Budget

Total - Proposed Special Project Budget Summary with Funding Sources

921241901

Financing from DC Reserve 0

58,000

Provide direction for the downtown revitalization program.

Downtown Revitalization Plans

JDE ID

Financing from Tax Levy 58,000

Expense

Scope, Source and or Rationale

Project by Department / Division

Economic Development

Financing from Other

2,044,463

Financing Total

58,000

Financing Total

2024 Proposed Operating Budget Overview

65 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

Overview What is an Operating Budget? The City creates an operating budget to plan for the day-to-day service delivery that residents rely on, such as, road repair, winter snow plowing, re services, parks maintenance etc. The Municipal Act stipulates that municipalities cannot budget for a decit. This makes the annual budgeting process important to ensure services and initiatives are planned and carried out in a nancially responsible manner. A component of this Operating budget, slightly more than $16 Million, includes a transfer to the Asset Management reserve to nance the Capital Budget. It is important to note that $27 Million of this budget is raised for the school board and the City submits this amount directly to them. (16% of the 2024 tax levy).

Where Tax Dollars Go Public Works: 26% Contribution to Capital and Special Projects: 11% Community Services (parks and recreation, trails, cemeteries, customer service, building and property maintenance): 8% Human Services: 25% Emergency Services (Fire, Police, Paramedics): 24% Engineering and Corporate Assets: 2%

Library: 2% Development Services: 2%

2018-2024 Operating Expenditures Comparison

$255,567,954 $239,718,794

$193,306,436

2018

$201,620,251 $204,848,846

2019

2020

$210,579,197

2021

$222,773,523

2022

2023

66 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

2024

2024 Proposed Operating Budget Summary Revenue Tax Revenues

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Taxation

(130,989,324)

(136,752,361)

(143,863,170)

(7,110,809)

School Board Taxation

(25,126,086)

(26,905,000)

School Board Payments

25,126,086

26,905,000

(130,989,324)

(136,752,361)

(143,863,170)

(7,110,809)

Grants

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Federal Grants

(5,425,630)

(5,573,879)

(585,166)

4,988,713

Provincial Grants

(65,833,814)

(65,536,875)

(72,314,466)

(6,777,591)

(1,671,204)

(1,930,091)

(2,156,876)

(226,785)

Total - Grants

(72,930,648)

(73,040,845)

(75,056,508)

(2,015,663)

Other Revenues

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Interest Income

(2,081,381)

(3,647,647)

(4,600,000)

(952,353)

Penalties and Interest on Taxes

(2,095,297)

(1,750,000)

Restricted Amounts Earned

(7,473,760)

(3,400,095)

(5,780,646)

(2,380,551)

Donations and Other Revenue

(1,553,322)

(1,450,611)

(907,404)

543,207

(13,203,759)

(10,248,353)

(13,038,050)

(2,789,697)

Total - Revenue

Recovery-Other Municipalities

Total - Other Revenues

67 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

(131,181)

(138,450)

(190,619)

(52,169)

(832,154)

(844,000)

(1,070,550)

(226,550)

Service Fees

(1,306,838)

(1,259,355)

(2,021,515)

(762,160)

Finance Services

(323,550)

(427,500)

(452,500)

(25,000)

Police Services Fees

(53,267)

(40,350)

(40,750)

(400)

Parks and Rec Rental Fees

(2,194,405)

(2,171,540)

(2,391,295)

(219,755)

Facilities Rental and Leases

(945,859)

(681,735)

(708,147)

(26,412)

Manor Residents Revenue

(3,498,549)

(3,954,925)

(4,063,046)

(108,121)

Waste Management User Fees

(2,574,313)

(2,884,600)

(3,109,740)

(225,140)

(58,813)

(190,000)

(230,000)

(40,000)

Licenses

(168,434)

(117,500)

(543,000)

(425,500)

Permits

(2,988,775)

(2,041,600)

(2,620,116)

(578,516)

Fines

(64,782)

(71,500)

(69,500)

2,000

POA Fines

(1,253,366)

(1,930,000)

(1,727,335)

202,665

Sales

(1,188,167)

(665,906)

(899,250)

(233,344)

Cemetery Sales

(227,633)

(120,000)

(160,500)

(40,500)

Advertising Sales

(25,453)

(16,450)

(20,500)

(4,050)

Other Recoveries

(1,531,155)

(746,824)

(1,105,186)

(358,362)

Total - User Charges, Licenses and Fines

(19,366,695)

(18,302,235)

(21,423,549)

(3,121,314)

Prior Years (Surplus) Decit

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

(7,052,718)

(1,375,000)

1,375,000

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

(243,543,145)

(239,718,794)

(253,381,277)

(13,662,483)

User Charges, Licenses and Fines Admission/Tickets/Fares Registration Fees

Water User Fees

Total Revenue

68 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

Expenses Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Salaries and Wages

68,470,310

73,082,430

80,117,744

7,035,314

Employer Paid Benets

18,461,133

21,080,132

23,419,384

2,339,252

Total - Salaries, Wages and Benets

86,931,442

94,162,562

103,537,128

9,374,566

Materials, Supplies and Services

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Sta/Board Training and Expense

1,014,222

1,290,979

1,411,419

120,440

Corporate Training

76,718

275,000

345,000

70,000

Council Expenses

33,053

50,000

50,500

500

Telephone and Oce Services

702,503

805,294

1,058,268

252,974

Postage, Printing, Oce Supplies

1,413,838

1,407,758

1,148,898

(258,860)

Operating Materials and Supplies

2,433,300

2,583,830

2,539,850

(43,980)

Advertising

590,940

589,113

667,924

78,811

Utilities and Fuels

3,871,139

3,926,370

4,131,853

205,483

Vehicle and Equipment Fuel

3,011,894

3,461,989

3,811,985

349,996

Material and Equipment Charges

6,109,733

5,164,200

5,808,400

644,200

Protection Materials

774,883

716,584

840,723

124,139

Capital Out of Operations

252,742

235,490

128,500

(106,990)

Total - Materials, Supplies and Services

20,284,964

20,506,607

21,943,320

1,436,713

Contracted Services

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Professional Fees

4,793,550

3,899,613

4,872,172

972,559

Technology Contracted Services

2,401,879

2,847,972

3,246,477

398,505

General Contracted Services

12,707,647

11,414,811

11,780,649

365,838

Equipment Maintenance

610,536

764,798

762,953

(1,845)

PW Contracted Services

1,436,657

1,770,180

2,048,180

278,000

Environmental Contract Services

6,147,502

6,274,562

5,950,245

(324,317)

Protection Contracted Services

218,869

224,876

267,150

42,274

Community Services Contract

365,871

354,500

Building Maintenance

1,609,638

1,212,191

1,663,682

451,491

Grounds Maintenance Contracted Services

1,188,949

1,047,466

1,403,202

355,736

11,652

7,725

(7,725)

31,492,751

29,818,694

32,349,210

2,530,516

Salaries, Wages and Benets

Cemetery Grounds Contracted Total - Contracted Services

69 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

1,105,500

870,066

852,339

(17,727)

121,753

130,737

115,570

(15,167)

Insurance

3,102,382

3,309,084

3,209,500

(99,584)

Total - Rents and Insurance Expenses

4,329,635

4,309,887

4,177,409

(132,478)

Interest on Long Term Debt

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Debenture Interest

1,721,707

1,532,282

1,628,130

95,848

Total - Interest on Long Term Debt

1,721,706

1,532,282

1,628,130

95,848

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Debenture Principal

7,734,324

7,364,455

7,604,840

240,385

Financial Charges

351,729

197,685

279,096

81,411

Tax Adjustments

153,259

1,237,600

1,057,000

(180,600)

8,239,311

8,799,740

8,940,936

141,196

Transfer to External Clients

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Transfer to Agencies

49,000,888

50,127,520

53,097,170

2,969,650

1,362,842

1,384,500

Total - Transfer to External Clients

50,363,730

51,512,020

54,481,670

2,969,650

Interfunctional Adjustments

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Interfunctional Adjustments

1,562,363

(69,082)

1,562,049

1,631,131

Municipal Taxes

205,750

204,361

224,000

19,639

Transfers to Reserves

33,847,071

28,941,723

26,724,102

(2,217,621)

Total - Interfunctional Adjustments

35,615,184

29,077,002

28,510,151

(566,851)

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

238,978,727

239,718,794

255,567,954

15,849,160

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

(4,564,419)

2,186,677

Rents and Insurance Expenses Land And Building Rental Equipment Rental

Debt, Lease and Financial

Total - Debt, Lease and Financial

MPAC Fees

Total Expenses

Tax Support Required

70 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

2024 Proposed Operating Budget Summary by Department Detail Summary by Department Corporate Items

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Corporate Items

(120,597,339)

(124,753,788)

(130,184,625

(5,430,837)

Total - Corporate Items

(120,597,339)

(124,753,788)

(130,184,625)

(5,430,837)

Mayor and Council

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Mayor and Council

621,138

657,726

664,284

6,558

Total - Mayor and Council

621,138

657,726

664,284

6,558

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

CAO Administration

697,656

670,574

471,509

(199,065)

Oce of the City Clerk

1,048,424

1,141,223

1,291,027

149,804

913,534

1,359,100

1,468,396

109,296

Legal Services

4,602,956

4,373,363

4,539,656

166,293

Total - CAO

7,262,570

7,544,260

7,770,588

226,328

Community Services

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Community Services Administration

427,379

415,245

425,436

10,191

Customer Services

812,584

859,048

886,452

27,404

Parks and Recreation

7,010,184

8,338,043

8,544,269

206,226

Building and Property

2,770,671

2,675,999

2,988,481

312,482

Total - Community Services

11,020,818

12,288,335

12,844,638

556,303

Chief Administrative Ocer (CAO)

Municipal Law Enforcement and Licensing

71 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

Corporate Services

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Corporate Services Administration

322,862

704,710

511,604

(193,106)

3,578,487

3,803,754

3,175,895

(627,859)

Communications, Advertising and Marketing

480,371

493,342

543,433

50,091

Information Technology

3,173,113

3,844,494

4,256,895

412,401

Treasury

1,363,413

1,488,967

1,537,221

48,254

467,775

430,083

388,299

476,949

88,650

9,348,329

10,723,566

10,969,772

246,206

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

1,176,561

1,897,492

1,785,496

(111,996)

1,440,638

1,532,096

1,746,980

214,884

2,617,199

3,429,588

3,532,476

102,888

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

1,583,268

598,437

661,555

63,118

283,145

300,455

327,187

26,732

Development Engineering

8,730

489,450

302,953

(186,497)

Infrastructure Design and Construction

58,833

278,913

251,370

(27,543)

Technical services

2,568

405,528

423,222

17,694

Crossing Guards

125,080

108,046

152,200

44,154

Municipal Airport

53,658

40,981

102,050

61,069

2,115,282

2,221,810

2,220,537

(1,273)

Emergency Services

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Fire Rescue Services

8,725,931

9,439,270

11,346,263

1,906,993

Paramedic Services

6,226,045

5,902,314

6,777,052

874,738

Total - Emergency Services

14,951,976

15,341,584

18,123,315

2,781,731

People Services

Strategy and Innovation Revenue and Taxation Total - Corporate Services Development Services Planning and Administration Economic Development Building Services Total - Development Services Engineering and Corporate Assets Engineering and Administration Corporate Assets

Total - Engineering and Corporate Assets

72 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Human Services Administration

260,809

639,589

669,561

29,972

Social Services

2,236,580

2,540,068

2,746,606

206,538

Housing Services

1,663,678

2,339,951

2,434,320

94,369

Victoria Manor Long-Term Care Home

1,668,222

2,316,271

2,523,186

206,915

Total - Human Services

5,829,289

7,835,879

8,373,673

537,794

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

322,346

330,791

(366,208)

(696,999)

Roads Operations

28,791,550

30,097,916

32,838,847

2,740,931

Solid Waste and Landll Services

5,048,783

5,579,102

4,691,186

(887,916)

Fleet Services

1,278,571

1,025,071

862,690

(162,381)

Transit Services

880,026

1,204,348

1,357,830

153,482

Total - Public Works

36,321,277

38,237,228

39,384,345

1,147,117

Agencies, Boards and Committees

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Kawartha Lakes Haliburton Housing Corporation (KLHC)

2,688,392

2,748,955

3,222,589

473,634

Kawartha Lakes Police Services

8,873,990

9,348,179

10,261,233

913,054

Kawartha Lakes OPP

8,253,865

8,028,543

8,198,525

169,982

Kawartha Lakes Library

2,036,810

2,116,653

2,340,456

223,803

Conservation Authorities

1,431,994

1,489,306

1,584,508

95,202

Haliburton, Kawartha, Pine Ridge District Health Unit

2,299,536

2,328,529

2,398,385

69,856

Kawartha Lakes Health Care Initiative

102,804

112,804

117,643

4,839

Lindsay Downtown BIA

148,809

192,000

240,492

48,492

VON Canada-Ontario

108,843

123,843

15,000

Total - Agencies, Boards and Committees

25,945,043

26,473,812

28,487,674

2,013,862

Total - Detail Summary by Department

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

(4,564,419)

2,186,677

Human Services

Public Works Public Works Administration

73 Kawartha Lakes Budget and Business Plan 2024 • Operating Budget Overview

2024 Proposed Operating Budget

74 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

Corporate Items Overview Corporate Items Revenues Tax Revenues Tax revenue is comprised of General tax levy, Area Rate tax levy, Infrastructure Levy and Supplemental tax levies. The City generates 60% of revenue to fund operations from property taxes. Property taxes are separated into two segments:

• General Levy is applied to all City tax properties and • Area rate levies are applied to those properties beneting from the service. These include: re suppression and rescue services, policing, parks, transit and street lights.

Supplementary property taxes are budgeted based upon projected new assessments for new building and development, as well as, improvements to property or changes in the use of the land that were unknown at the nal 2023 Assessment Roll in December. The 2024 Dedicated Infrastructure Levy will be 1.5% of overall tax revenue or $2 Million

School Board Taxation A portion of every taxpayer’s tax bill includes an amount for School Board Taxation. The Provincial government sets the rate and the City collects the money from taxpayers and remits the amounts collected to the School Board.

Grants Two major grants are received in the Corporate Items area. Actual 2021

Actual 2022

Budget 2023

Draft Budget 2024

% Change from 2023 Budget

The Ontario Municipal Partnership Fund (OMPF)

$7,351,000

$7,638,000

$8,038,000

5.237%

Aggregate Resources

$1,024,218

$982,229

$1,050,000

$990,500

(5.67%)

Grants

Ontario Municipal Partnership Fund (OMPF) The OMPF Grant is the Province’s main unconditional transfer payment to Municipalities. The fund has been redesigned and has ve core components: Assessment Equalization Grant – Provides funding to Municipalities with limited property assessment. Northern Communities Grant – Provides funding to all northern Municipalities in recognition of their unique challenges. Rural Communities Grant – Provides funding to rural Municipalities, in particular to rural farming communities, in recognition of their unique challenges. Northern and Rural Fiscal Circumstances Grant - Provides additional, targeted funding to northern and rural Municipalities based on their scal circumstances.

75 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

Transitional Assistance – Ensures a guaranteed level of support to Municipalities based on their 2015 OMPF allocation. The City has not received conrmation from the Ministry of the 2024 allocation. An estimate of $8 Million has been included in this draft budget.

Aggregate Resources Fee The City of Kawartha Lakes receives an annual levy from The Ontario Aggregate Resources Corporation (TOARC) based upon tonnes extracted from the Municipality in the amount of 12 cents per tonne. This fund aids in cost recovery of road repairs resulting from wear on the haul routes. The Aggregate fees received are transferred to the City Capital Contingency Reserve and utilized as a funding source for road repairs and maintenance on these haul routes.

Interest Income As part of strong scal management practices, cash is invested in short and long term investments such as Guaranteed Investment Certicates and Bank bonds. The City’s investment policy adheres to the guidelines of the Municipal Act. The Bank of Canada signicantly increased interest rates in 2022 and minor increases in 2023, anticipating rates will be 7.20 % by year end.

Interest Income

Actual 2021

Actual 2022

Budget 2023

Draft Budget 2024

% Change from 2023 Budget

$584,338

$2,076,109

$3,647,647

$4,600,000

26.11%

Corporate Items Expenditures There are three expenditure areas included in Corporate Expenditures: Debenture Principal and Interest Payments, The Municipal Property Assessment Corporation (MPAC) Fees and General Expenditures category for miscellaneous one-time costs that are not applicable to a specic program area.

Debenture Principle and Interest Repayment The City utilizes debenture nancing for major capital projects. Increases in debt impact the Operating tax support required to fund infrastructure projects identied in the Long Term Financial Plan. In the past Council approved that surplus in this area be transferred to a Debenture Stabilization Reserve. The 2024 debt repayment is greater than the 2023 budget, and therefore, sta have applied $200,000 in Debenture Stabilization reserve funding to mitigate this increase. The 2023 ending balance in the Debenture Stabilization Reserve will be approximately just over $400,000 for utilization in future years.

The Municipal Property Assessment Corporation (MPAC) MPAC provides assessment services to all Municipalities in Ontario. The cost of the service is based on the Municipality’s proportion of the MPAC budget. This is an annual mandatory charge, outside the control of the Municipality to inuence.

General Expenditures Miscellaneous one-time costs that are known during budget development and are not applicable to a specic program area.

76 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

Inter-Functional Adjustments Interfunctional adjustments address two outcomes. Firstly, they transfer costs between departments, where one department/division is providing support to another department/division. An example of this would be the eet division. Fleet provides maintenance and support to vehicles across the organization. Expenditures incurred by the Fleet division are allocated to those divisions utilizing City vehicles. The second outcome for interfunctional adjustments is to allocate tax supported administrative and corporate costs to departments that have an alternate source of funding other than tax. Examples include: The Building division, within Development Services, is fully funded via building permit fees. Various divisions within Human Services receive grant funding from the Provincial government. Similarly, the Paramedic division of Emergency Services also receives grant funding. The costs associated with supporting these divisions (i.e. Human Resources, Information Technology, etc.) are allocated through an interfunctional adjustment to optimize these alternate funding sources. The remaining funds are allocated outside of the tax supported operating budget to:

• Water and Wastewater budget • Kawartha Lakes Haliburton Housing Corporation • Capital fund • Trust fund • Legacy C.H.E.S.T. fund

Capital Tax Levy As stated earlier in this document, the capital program is funded by tax support through an annual reserve transfer. The transfer to the Asset Management Reserve has increased to approximately $16 Million in 2024 to fund the City’s Long Term Financial Plan.

Transfer to Reserve The reserve items are made up of transfers to the Capital, Contingency and Haul Route Reserves. The reserve budget in 2024 continues to support the City’s long-term strategy to build up reserves. The 2024 Transfer to Reserve is comprised of the following:

• Asset Management Reserve approx $16 Million • Capital Contingency Reserve - Haul Route almost $1 Million • Capital Contingency Reserve - Aordable Housing $500,000 • Capital Contingency Reserve - Uncommitted $500,000 • Fenelon Powerlink Reserve $230,000 These reserves allow exibility in the approved budget and to nance any unforeseen needs.

77 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

(1,641,023) (5,926,923)

Penalties and Interest on Taxes

Restricted Amounts Earned (8,287,984)

(9,791,173)

(106,545)

(5,513,222)

(2,095,297)

(4,805,941)

(17,690)

(2,046,733)

(929,113)

(241,401)

(242,415) 99%

% Budget Spent

86%

(7,029,126)

(45,000)

(1,586,479)

(1,750,000)

(3,647,647)

68%

% Budget Budget 2023 Spent

(13,680,109)

(8,688,000)

(4,992,109)

% Budget Budget 2023 Spent

(163,657,361)

78 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

Total - Other Revenues

(135,584)

(2,076,109)

(584,454)

Interest Income

Donations and Other Revenue

(1,812,406)

Actuals 2021 Actuals 2022

Other Revenues

(11,705,643) Preliminary Actuals as of 7/31/2023

(13,137,833)

(19,990,407)

Total - Grants

(6,713,534)

(10,607,208)

Provincial Grants

(8,353,729)

(4,992,109)

(4,784,104)

(9,383,199)

Actuals 2021 Actuals 2022

Grants

Federal Grants

Preliminary Actuals as of 7/31/2023

(238,967)

(156,115,410) (162,826,134)

(205,325)

(240,841)

(147,017,831)

(190,610)

Amounts Added to Tax Bill

(249,466)

Total - Tax Revenues

(261,005)

Payments in Lieu of Taxes

(26,905,000)

(24,774,324)

School Board Taxation

(25,478,121)

(136,268,545)

(121,791,892) (130,534,532) (136,868,205)

Taxation (25,126,086)

Budget 2023

Preliminary Actuals as of 7/31/2023

Actuals 2021 Actuals 2022

Tax Revenues

Revenue

2024 Corporate Items Proposed Operating Budget

2024 Proposed Budget Overview (Corporate Items)

(9,511,876)

(35,000)

(3,126,876)

(1,750,000)

(4,600,000)

Draft Budget 2024

(9,028,500)

Draft Budget 2024

(170,768,170)

(291,502)

(233,790)

(26,905,000)

(143,337,878)

Draft Budget 2024

(2,482,750)

10,000

(1,540,397)

(952,353)

Budget Variance (Favourable) / Unfavourable

4,651,609

(340,500)

4,992,109

Budget Variance (Favourable) / Unfavourable

(7,110,809)

(50,101)

8,625

(7,069,333)

Budget Variance (Favourable) / Unfavourable

1,248,433

44,027

1,204,406

1,936

(50,000)

(400,000)

350,000

1,518 418

Budget 2023

Preliminary Actuals as of 7/31/2023

79 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

(126,994)

(80,595)

Employer Paid Benets

Total - Salaries, Wages and Benets

(46,399)

Actuals 2021 Actuals 2022

(1,375,000)

(4,564,419)

(7,052,718)

(4,516,720)

Budget 2023

Preliminary Actuals as of 7/31/2023

Actuals 2021 Actuals 2022

Salaries and Wages

Salaries, Wages and Benets

Expenses

Total

Prior Years (Surplus) Decit

(309,920)

(230,000) (230,000)

(509,112)

Total - User Charges, Licenses and Fines

(263,566)

Budget 2023

(263,566)

(471,796)

(334,714)

24,795

(37,316)

Preliminary Actuals as of 7/31/2023

Actuals 2021 Actuals 2022

Other Recoveries

Sales

User Charges, Licenses and Fines

(4%)

% Budget Spent

332%

% Budget Spent

115%

% Budget Spent

2,000,000

(100,000)

2,100,000

Draft Budget 2024

(230,000)

Draft Budget 2024

2,050,000

300,000

1,750,000

Budget Variance (Favourable) / Unfavourable

1,375,000

Budget Variance (Favourable) / Unfavourable

21,974 6,666

Advertising

Utilities and Fuels

Environmental Contract Services

681,379

838

7,714

36,716

56,094

154,404

120%

% Budget Spent

% Budget Budget 2023 Spent

108,700

7,000

100,000

1,700

Budget 2023

80 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

388,955

PW Contracted Services

Total - Contracted Services

General Contracted Services

23,439

Technology Contracted Services

154,404

365,516

580,016

130,097

3,641

122,772

3,685

Actuals 2021 Actuals 2022

Professional Fees

Contracted Services

498,895

8,688

63,958

6,930

1,116

35,160

378,004

4,615

424

Preliminary Actuals as of 7/31/2023

456,370

93,161

Capital Out of Operations

Total - Materials, Supplies and Services

10,727

Protection Materials

81,555

Operating Materials and Supplies

Material and Equipment Charges

230,748

4,674

Telephone and Oce Services

Postage, Printing, Oce Supplies

6,864

Actuals 2021 Actuals 2022

Sta/Board Training and Expense

Materials, Supplies and Services

Draft Budget 2024

7,000

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

(101,700)

(100,000)

(1,700)

Budget Variance (Favourable) / Unfavourable

1,796,600

Total - Interest on Long Term Debt

7,897,387

153,259

9,805

7,734,324

1,372,429 1,828,186

MPAC Fees

Total - Transfer to External Clients

2,204,599

1,362,842

1,151,652

1,532,282

819,555

2,026,610

1,018,587

1,180,000

Preliminary Actuals as of 7/31/2023

4,497,697

580,821

5,664

3,911,212

Preliminary Actuals as of 7/31/2023

53%

% Budget Spent

52%

2,764,500

1,384,500

1,380,000

73%

% Budget Budget 2023 Spent

8,612,055

1,237,600

10,000

7,364,455

% Budget Budget 2023 Spent

1,532,282

Budget 2023

Preliminary Actuals as of 7/31/2023

819,555

4,986

4,986 0

Budget 2023

Preliminary Actuals as of 7/31/2023

81 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

654,033

Actuals 2021 Actuals 2022

Transfer to External Organizat

Transfer to External Clients

8,103,754

538,317

Tax Adjustments

Total - Debt, Lease and Financial

9,682

7,555,755

Financial Charges

Debenture Principal

1,721,707

Actuals 2021 Actuals 2022

1,796,600

Debenture Interest

Debt, Lease and Financial

7,123

Actuals 2021 Actuals 2022

3,434

Total - Rents and Insurance Expenses

Interest on Long Term Debt

3,434

Actuals 2021 Actuals 2022

Equipment Rental

Land and Building Rental

Rents and Insurance Expenses

1,389,500

1,384,500

5,000

Draft Budget 2024

8,671,840

1,057,000

10,000

7,604,840

Draft Budget 2024

1,628,130

Draft Budget 2024

(1,375,000)

Budget Variance (Favourable) / Unfavourable

59,785

(180,600)

240,385

Budget Variance (Favourable) / Unfavourable

95,848

Budget Variance (Favourable) / Unfavourable

(120,597,339)

(113,570,506)

(124,814,056)

Preliminary Actuals as of 7/31/2023

26,238,242

2,522

4,992,109

20,082,069

51,741

1,109,800

Preliminary Actuals as of 7/31/2023

25,478,121

58,784

25,018

2,013,021

23,381,298

95%

26,905,000

30,000

50,000

2,500,000

24,325,000

% Draft Budget Budget 2024 Spent

123%

(124,753,788)

Draft Budget 2024

18,752,451

18,302,932

54,000

395,519

0% (130,184,625)

% Budget Budget 2023 Spent

21,345,271

4,992,109

15,891,755

50,000

411,407

Budget % Budget Draft Budget 2023 Spent 2024

26,905,000

30,000

50,000

2,500,000

24,325,000

Preliminary Actuals as of Budget 2023 7/31/2023

82 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

Actuals 2022

26,424,105

4,784,104

20,919,298

50,266

670,438

Actuals 2022

25,126,086

45,997

46,144

2,071,756

22,962,189

Actuals 2022

Actuals 2021

29,526,920

Total - Interfunctional Adjustments

Total - Corporate Items Proposed Operating Budget

9,383,199

19,000,186

48,640

1,094,894

Actuals 2021

24,774,324

A/P Suspense Clearing

Transfer to Obligatory Fund

Transfers to Reserves

Municipal Taxes

Interdepartmental Charges

Interfunctional Adjustments

Total - School Board Payments

44,711

46,447

French Public School Payment

French Separate School Payment

2,112,321

22,570,845

Actuals 2021

English Separate School Payment

English Public School Payment

School Board Payments

(5,430,937)

Budget Variance (Favourable) / Unfavourable

(2,592,820)

(4,992,109)

2,411,177

4,000

(15,888)

Budget Variance (Favourable) / Unfavourable

(952,353)

Interest Income

(1,375,000)

Transfer to External Organizations (4,992,109)

(100%) Gas Tax Going Right to Reserve

25% Inationary costs

(100%) Rightsizing of Budget

(75%) Rightsizing of Budget

500% Other wage increases

(22%) Rightsizing of Budget

97% Use of Various Reserves

26% Interest Rate Increase

(100%) Gas Tax Going Right to Reserve

25% Inationary costs

Budget Remarks Variance %

83 Kawartha Lakes Budget and Business Plan 2024 • Proposed Operating Budget

Transfer to Obligatory Fund

48,492

(100,000)

Postage, Printing, Oce Supplies

BIA Expenses

(1,700)

300,000

Employer Paid Benets

Sta/Board Training and Expense

1,750,000

10,000

Salaries and Wages

Donations and Other Revenue

(1,540,397)

4,992,109

Federal Grants

Restricted Amounts Earned

(48,492)

Variance (Favourable) / Unfavourable

Amounts Added to Tax Bill

Account

Corporate Items Variance Drivers

Mayor and Council Who? As a single-tier municipality, Kawartha Lakes is governed by City Council consisting of the Mayor and one councillor from each of the City’s wards. Council includes a Mayor and eight Councillors, with a Councillor that also serves as Deputy Mayor.

What? Council makes decisions to help ensure the services oered by the municipality meet the needs of the community. Council adopts the municipal budget to ensure the scal balance of the municipality, allocating appropriate resources and services to meet the needs of the community.

How? Council governs the municipality, deciding on by-laws and policies that deal with issues concerning the community and act as stewards for their ward.

84 Kawartha Lakes Budget and Business Plan 2024 • Mayor and Council

2023 Accomplishments • Council orientation and familiarization with Council Policies • Established Council equipment and resources • Review and approval of 2023 Budget

2024 Priorities • Supporting stang needs and retention • Establish a Town Hall Policy for Council to host meetings and engagement • Support a Customer Service Policy and formal process for Councillors to follow when contacting sta about resident issues

Structure Organization Chart

Mayor (1 Full Time)

•Deputy Mayor (Full Time)

•Council (7 Full Time)

•Chief Administrative Ocer (1 Full Time)

Current Councillor Contact Information Mayor Doug Elmslie 705-324-9411 ext. 1310 delmslie@kawarthalakes.ca Councillor Emmett Yeo (Ward 1) 705-324-9411 ext. 3801 eyeo@kawarthalakes.ca

Councillor Eric Smeaton (Ward 5) 705-324-9411 ext. 3805 esmeaton@kawarthalakes.ca

Councillor Pat Warren, Ward 2 705-324-9411 ext. 3802 pwarren@kawarthalakes.ca

Councillor Ron Ashmore (Ward 6) 705-324-9411 ext. 3806 rashmore@kawarthalakes.ca

Councillor Mike Perry (Ward 3) 705-324-9411 ext. 3803 mperry@kawarthalakes.ca

Councillor Charlie McDonald (Ward 7) 705-324-9411 ext. 3807 cmmcdonald@kawarthalakes.ca

Councillor Dan Joyce (Ward 4) 705-324-9411 ext. 3804 djoyce@kawarthalakes.ca

Deputy Mayor Tracy Richardson Councillor (Ward 8) 705-324-9411 ext. 3808 trichardson@kawarthalakes.ca

85 Kawartha Lakes Budget and Business Plan 2024 • Mayor and Council

348,920

36,190

200

Postage, Printing, Oce Supplies

86 Kawartha Lakes Budget and Business Plan 2024 • Mayor and Council

500

Variance (Favourable) / Unfavourable

Telephone and Oce Services

Account

Mayor and Council Department Variance Drivers

621,138

580,486

384,589

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

35,669

Total - Mayor and Council Department Proposed Operating Budget

41,708

8,750

1,328

25,536

25,335

7,755

359

319

33,053

222

Preliminary Actuals Actuals as of 2022 7/31/2023

579,430

63,658 58%

59%

664,284

Draft Budget 2024

61,200

10,000

200

500

50,500

Draft Budget 2024

603,084

68,075

535,009

Draft Budget 2024

100% Rightsizing of Budget

Budget Remarks Variance %

657,726

Budget % Budget 2023 Spent

60,000

10,000

50,000

Budget % Budget 2023 Spent

597,726

73,208

524,518

515,772

312,730

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

5,935

Postage, Printing, Oce Supplies

Advertising

378

18,962

Telephone and Oce Services

Council Expenses

Actuals 2021

Materials, Supplies and Services

Sta/Board Training and Expense

555,151

Total - Salaries, Wages and Benets

Salaries and Wages 61,843

493,307

Salaries, Wages and Benets

Employer Paid Benets

Actuals 2021

Expenses

Mayor and Council Department Proposed Operating Budget

6,558

Budget Variance (Favourable) / Unfavourable

1,200

200

500

Budget Variance (Favourable) / Unfavourable

5,358

(5,133)

10,491

Budget Variance (Favourable) / Unfavourable

Chief Administrative Ocer (CAO) Who? The Oce of the Chief of Administrative Ocer (CAO) is comprised of the Oce of the City Clerk, Municipal Law Enforcement and Licensing and Legal Services.

What? The CAO is responsible to Council for the ecient management of the municipal administration, working in close collaboration with Mayor and Council.

How? The Oce of the CAO provides advice to Council, leadership to senior sta and the municipality’s eight other departments and is responsible for the overall management of the municipality.

87 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

2023 Accomplishments Administration • Reopened all City facilities and services at pre-pandemic service levels with some service enhancements

• Facilitated Framework Agreements to guide certain MZOs; tracking and responding to provincial legislation changes

• Onboarding and Orientation of new Mayor and Council

Legal Services • Successfully closed several appeals to the Ontario Land Tribunal – (689 Cottingham Road, OP/ Secondary Plans).

• Scheduled all long-outstanding appeals to the Ontario Land Tribunal for hearings • Reduced the number of outstanding civil litigation matters against the City by 9.5% from the start of the year

Provincial Oences • Increased the amount of court days utilized by 15, from 83 days in 2022 to 98 days in 2023 • Following legislative changes, POA sta are now reviewing court applications from defendants, a role previously completed by a Justice of the Peace

• Hired/onboarded various court and prosecution sta

Realty Services • Realized total of $1.5 million in property sales • Launched licensing of docks on City shoreline in Cedar Glen community, in response to stakeholder request

• Introduced “Aordable Housing First” policies for sale of surplus City land

Insurance/Risk Management • Hired a new Insurance Risk Management Ocer • Renewed Cyber Insurance and Airport Insurance policies • Reviewed insurance policies applicable to Committees of Council (Maryboro Lodge case review)

Oce of the City Clerk • Supported ongoing Council orientation and training • Closed o the 2022 Municipal Election with receipt of all nancial lings • Preparing launch of Council Policy Review Program

Records and Archives • Supported roll out the SharePoint EDRMS Project • Supported migration all SharePoint sites to SharePoint Online • Secured Young Canada Works grants to secure two Archival Summer Students

88 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Municipal Law Enforcement and Licensing • Implemented feral cat project trap neuter release management program and enhanced pound services agreement with Humane Society of Kawartha Lakes

• Established the Short Term Rental Licensing Program, initial implementation and resourcing in 2023, for full program implementation in 2024

2024 Priorities Administration • Adoption of the new Kawartha Lakes Strategic Plan (2023-2027) • Begin the review of Council Policies – all policies to be reviewed over the term of Council • Lead and support the City’s Housing Pledge Implementation

Legal Services • Continue reducing net number of outstanding civil litigation claims made against the City • Complete all long standing appeals before the Ontario Land Tribunal • Implement cross-departmental decision making on CP2017-010 (Assumption of Existing Roads) and MD2022-007 (Road Construction on Road Allowance to access Existing Lots) through Standard Operating Procedures

Provincial Oences • Review, update, create SOPs for each unit, with an aim to creating a comprehensive POA training manual

• Follow up on the extension and reopening application review process and adjust as required • Implement SharePoint Online across team, ensuring all SOPs

Realty Services • Complete the review of ownership of all roads in the City’s Roads Database, for inclusion into public and internal facing GIS/Geowarehouse mapping

• Introduce environmental considerations into land sale disposition process, for City-owned land sales

• Identify and facilitate utilization of appropriate City-owned lands for aordable housing projects

Insurance/Risk Management • Consolidate and complete property appraisals for both asset management and insurance purposes • Leverage existing risk management opportunities with the assistance of the City’s insurance broker (i.e. Cyber penetration testing, property inspections)

• Complete cyber risk management exercise, using existing funding

Oce of the City Clerk • Modernize and implement electronic processes to streamline workows • Preliminary preparations for the 2026 Municipal Election and planning/preparations for 25th Anniversary for the creation of the City of Kawartha Lakes (January 1, 2026)

• Ongoing Policy and process reviews; Review and update Volunteer Committee onboarding and information

89 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Records and Archives • Complete the Digitization Strategy, Municipal Art Collection Policy and Replevin Report and Plan for repatriation of records to First Nation communities

• Work with IT on purchasing and implementing records management for third-party software applications that create and/or hold records

• Revamping of Records and Archives page on the City’s website to include the nding aids and collections of archival records

Municipal Law Enforcement and Licensing • By-law, Policy and Process reviews (signs, reworks, grade alteration) • Research into Municipal Accommodation Tax MAT,in conjunction with Short Term Rental (STR)

licensing program implementation; Full STR licensing program implementation and enforcement

• Research into Administrative Monetary Penalties AMPS, potential to reduce municipal legal

action using the court systems and stream line nes and fees related to By-law violations and enforcement issues

90 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Additional Hours 2023: 0 2024: 910

Full Time Sta

2023: 45 2024: 41

91 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Personnel Breakdown: Department

2023: 3,505 2024: 3,505

Student Hours

• Student (1820 Hours)

• Municipal Law and Licensing Clerk (1 Full Time)

• Records Clerk (2 Full Time + 1 Full Time + 910 Hours)

• Provincial Oenses Act (POA) Collections Coordinator (1 Full Time)

• Court Support Clerk (2 Full Time)

2023: 8 2024: 8

Full Time Sta

• Student (630 Hours)

• Provincial Oenses Act (POA) Clerk (3 Full Time + 1 Full Time)

•Manager, Provincial Oenses (1 Full Time)

•Insurance and Risk Management Ocer (1 Full Time)

Personnel Breakdown: Directors

•Realty Law Clerk (2 Full Time)

•Manager, Realty Services (1 Full Time)

• Prosecutions Clerk (1 Full Time)

• Licensing Enforcement Ocer (3 Full Time)

• Supervisor, Municipal Law Enforcement (1 Full Time)

• Municipal Law Enforcement Ocer (9 Full Time)

• Administrative Assistant (2 Full Time)

• Municipal Prosecutor (1 Full Time)

• Manager, Prosecutions (1 Full Time)

•Executive Assistant to Council (1 Full Time) •Manager, Municipal Law Enforcement (1 Full Time)

•Administrative Assistant (1 Full Time)

City Solicitor (1 Full Time)

•Deputy Clerk, Legislative Services (1 Full Time)

•Manager, Corporate Records and Archival Services (1 Full Time)

•Fire Chief

•Director, Public Works

•Student (1055 Hours)

•Director, Human Services

•Chief, Paramedics

•Administrative Assistant (3 Full Time)

•Deputy Clerk, Council Services (1 Full Time)

City Clerk (1 Full Time)

•Director, Engineering and Corporate Assets

•Director, Community Services

Executive Assistant (1 Full Time)

Chief Administrative Ocer (1 Full Time)

•Director, Development Services

•Director, Community Services

Directors

Organization Chart

Structure

(2,575,200)

Actuals 2022 7,262,568

Actuals 2021 7,173,133

9,845,900

635,791

311,200

31,969

3,168,742

1,223,585

392,086

4,082,526

Actuals 2022

7,544,260

Budget 2023

10,184,563

598,070

585,000

29,000

3,368,250

948,280

431,325

4,224,638

Budget 2023

(2,583,331) (2,640,303)

(2,470,763)

(65,103)

(65,103) (47,466)

Budget 2023

Actuals 2022

(878)

Draft Budget 2024

226,328

Budget Variance (Favourable/ Unfavourable)

Draft Budget 2024 7,770,588

492,138

40,279

(245,000)

1,500

(101,500)

85,620

4,475

10,676,701

638,349

340,000

30,500

3,266,750

1,033,900

435,800

706,764

Budget Variance (Favourable/ Unfavourable)

Draft Budget 2024 4,931,402

(265,810)

(330,035)

64,225

Budget Variance (Favourable/ Unfavourable)

(2,906,113)

(2,905,235)

92 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Total - CAO Department Proposed Operating Budget

9,542,065

698,277

Interfunctional Adjustments

Total - Expenses

302,975

3,210,175

Rents and Insurance Expenses

Transfer to External Clients

1,120,928

Contracted Services 26,563

289,989

Materials, Supplies and Services

Debt, Lease and Financial

3,893,158

Salaries, Wages and Benets

Actuals 2021

(2,368,932)

Total - Revenue

Expenses

(2,303,829)

User Charges, Licenses and Fines

(65,103)

Grants

Other Revenues

Actuals 2021

Revenue

Chief Administrative Ocer (CAO) Department Proposed Operating Budget

118,809 611,727

Actuals 2021 10,450 17,262 1,697 4,422 63,777

Salaries and Wages

Employer Paid Benets

Total - Salaries, Wages and Benets

Materials, Supplies and Services

Sta/Board Training and Expense

Corporate Training

Telephone and Oce Services

Postage, Printing, Oce Supplies

Advertising

97,607

291,039

55,112

93,806

2,273

58,751

5,281

1,263

11,440

14,799

87,777

3,509

72,450

2,082

566

2,737

6,433

Preliminary Actuals Actuals as of 2022 7/31/2023

629,067

109,423

52%

139,950

5,000

73,000

6,350

2,600

25,000

28,000

63%

Budget % Budget 2023 Spent

555,601

122,285

433,316

519,644

235,927

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

93 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Total - Materials, Supplies and Services

492,919

Salaries, Wages and Benets

Capital Out of Operations

Actuals 2021

Expenses

Administration Division Proposed Operating Budget

Administration Division

121,700

5,000

85,000

5,350

2,600

5,000

18,750

Draft Budget 2024

377,315

76,429

300,886

Draft Budget 2024

(18,250)

12,000

(1,000)

(20,000)

(9,250)

Budget Variance (Favourable) / Unfavourable

(178,286)

(45,856)

(132,430)

Budget Variance (Favourable) / Unfavourable

788

Preliminary Actuals Actuals as of 2022 7/31/2023 697,656

(10,000) (37,893) Actuals 2021 673,112

Total - Interfunctional Adjustments

Total - Administration Division Proposed Operating Budget

363,369

(16,236)

94 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

(26,569)

(16,236)

Transfers to Reserves

(26,569)

(27,893)

Interdepartmental Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

1,351

Actuals 2021

1,671

Total - Rents and Insurance Expenses

Preliminary Actuals Actuals as of 2022 7/31/2023

Interfunctional Adjustments

1,671

Equipment Rental

Actuals 2021

Total - Contracted Services

Rents and Insurance Expenses

Actuals 2021

Professional Fees

Contracted Services

32%

50%

670,574

Budget % Budget 2023 Spent

(32,477)

Budget % Budget 2023 Spent

2,500

Budget % Budget 2023 Spent

5,000

Budget % Budget 2023 Spent

Budget Variance (Favourable) / Unfavourable (199,065)

471,509

(1,779)

Budget Variance (Favourable) / Unfavourable

(750)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(34,256)

Draft Budget 2024

1,750

Draft Budget 2024

5,000

Draft Budget 2024

(750)

Equipment Rental

95 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

(20,000)

Corporate Training

(9,250)

(45,856)

Employer Paid Benets

Sta/Board Training and Expense

(132,430)

Variance (Favourable) / Unfavourable

Salaries and Wages

Account

Administration Division Variance Drivers

(30%) Rightsizing of Budget

(80%) Reallocation of Position

(33%) Reallocation of Position

(37%) Reallocation of Position

(31%) Reallocation of Position

Budget Remarks Variance %

2023: 630 2024: 630

2023: 15 2024: 16

Total - Other Revenues

(47,466)

Preliminary Actuals Actuals as of 2022 7/31/2023

96 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Actuals 2021

Restricted Amounts Earned

Other Revenues

Revenue

0 0%

Budget % Budget 2023 Spent

Student Hours

Full Time Sta

Legal Services Division Proposed Operating Budget

Personnel Breakdown

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

Provides legal advice and support to Departments and Council on various Municipal legal matters. The Legal Services Division also consists of the Provincial Oences Oce, Realty Services and Insurance and Risk Management.

Overview

Legal Services Division

(444,334)

Other Recoveries

1,352,898

296,820

1,056,077

Actuals 2021

(2,633,898)

(207,571)

(1,586,260)

(745,266)

(1,535)

(49,718)

(30,793)

(663)

1,466,696

314,176

1,152,520

886,348

183,572

702,776

Preliminary Actuals Actuals as of 2022 7/31/2023

(2,091,081)

(194,926)

(517,975)

(1,253,366)

(78,824)

(29,058)

(1,471)

114%

1,409,180

329,416

1,079,764

63%

Budget % Budget 2023 Spent

(2,301,000)

(50,000)

(200,000)

(1,930,000)

(80,000)

(31,500)

(2,500)

(7,000)

(12,092)

(15,460)

97 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

(2,042,655)

(349,087)

Sales

Total - User Charges, Licenses and Fines

(1,134,929)

POA Fines

(74,438)

Facilities Rental and Leases

Licenses

(26,993)

(650)

(12,225)

Actuals 2021

Parks and Rec Rental Fees

Finance Services

Service Fees

User Charges, Licenses and Fines

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

1,757,488

399,858

1,357,630

Draft Budget 2024

(2,158,135)

(95,000)

(200,000)

(1,727,335)

(80,000)

(36,300)

(2,500)

(17,000)

Draft Budget 2024

348,308

70,442

277,866

Budget Variance (Favourable) / Unfavourable

142,865

(45,000)

202,665

(4,800)

(10,000)

Budget Variance (Favourable) / Unfavourable

3,208,504

Total - Rents and Insurance Expenses

3,167,391

3,052,997

956

2,717,512

2,650,506

319

98 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

3,098,548

956

Insurance

Equipment Rental

Land And Building Rental

66,687

109,000

Rents and Insurance Expenses

113,438

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

475,950

656

2,985

893,523

1,201

7,164

288

859,726

7,164

113

Total - Contracted Services

Building Maintenance

Protection Contracted Services

General Contracted Services

65%

3,365,750

3,250,000

1,750

114,000

81%

Budget % Budget 2023 Spent

736,080

500

7,600

480

727,500

884,869

852,356

Professional Fees

472,308

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

43%

Actuals 2021

124,625

1,000

Contracted Services

54,105

14,131

26,000

45,875

16,500

35,250

138,666

3,206

14,067

5,619

17,083

Budget % Budget 2023 Spent

84,542

Capital Out of Operations

600

24,717

81,185

10,332

21,833

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

Material and Equipment Charges

22,053

Telephone and Oce Services

Advertising

8,991

Sta/Board Training and Expense 35,585

17,912

Materials, Supplies and Services

Postage, Printing, Oce Supplies

Actuals 2021

3,265,000

3,150,000

1,000

114,000

Draft Budget 2024

755,700

1,000

7,200

500

747,000

Draft Budget 2024

115,400

1,000

26,000

43,350

12,500

32,550

Draft Budget 2024

(100,750)

(100,000)

(750)

Budget Variance (Favourable) / Unfavourable

19,620

500

(400)

19,500

Budget Variance (Favourable) / Unfavourable

(9,225)

(2,525)

(4,000)

(2,700)

Budget Variance (Favourable) / Unfavourable

172,202

Transfer to Province - Victim Surcharge

Actuals 2021

Total - Legal Services Division Proposed Operating Budget

1,839,939

1,947,925

(107,986)

4,602,956

3,466,389

Preliminary Actuals Actuals as of 2022 7/31/2023

790,043

235,425

785,641

(231,022)

107,913

99 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

4,340,298

602,188

851,924

Total - Interfunctional Adjustments

Transfer to Obligatory Fund

Transfers to Reserves

(249,736)

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Interfunctional Adjustments

Interdepartmental Charges

256,506

251,083

806

Total - Transfer to External Clients

10,924

26,029

25,105

Local Service Agreement Transfer

55,225

52,851

82,002

Transfer to Province - Dedicated Fines

190,357

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Transfer to External Clients

18,520

28,676

24,014

Total - Debt, Lease and Financial

67%

21%

378%

4,373,363

Budget % Budget 2023 Spent

486,228

704,815

(218,587)

Budget % Budget 2023 Spent

525,000

145,000

80,000

300,000

Budget % Budget 2023 Spent

27,500

28,676

24,014

18,520

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Financial Charges

Debt, Lease and Financial

Actuals 2021

Budget Variance (Favourable) / Unfavourable 166,293

4,539,656

10,475

18,935

(8,460)

Budget Variance (Favourable) / Unfavourable

(245,000)

(125,000)

(20,000)

(100,000)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

496,703

723,750

(227,047)

Draft Budget 2024

280,000

20,000

60,000

200,000

Draft Budget 2024

27,500

Draft Budget 2024

(4,000)

Telephone and Oce Services

(20,000) (125,000)

Transfer to Province - Dedicated Fines

Local Service Agreement Transfers

100 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

(100,000)

(750)

Transfer to Province - Victim Surcharge

Equipment Rental

500

70,442

Employer Paid Benets

Building Maintenance

277,866

(45,000)

Other Recoveries

Salaries and Wages

(10,000)

Variance (Favourable) / Unfavourable

Service Fees

Account

Legal Services Variance Drivers

(86%) Rightsizing of Budget

(25%) Rightsizing of Budget

(33%) Rightsizing of Budget

(43%) Rightsizing of Budget

100% Rightsizing of Budget

(24%) Rightsizing of Budget

21% Investment in new positions

26% Investment in new positions

90% Rightsizing of Budget

143% Rightsizing of Budget

Budget Remarks Variance %

2023: 0 2024: 910

2023: 10 2024: 11

(92,769)

(37,215)

(55,554)

Actuals 2021

(110,574)

(49,025)

(79)

(61,470)

(68,979)

(29,725)

(39,254)

Preliminary Actuals Actuals as of 2022 7/31/2023

101 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Total - User Charges, Licenses and Fines

Permits

Police Services Fees

Service Fees

User Charges, Licenses and Fines

Revenue

(112,900)

(37,000)

(100)

(75,800)

61%

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Oce of the City Clerk Division Proposed Operating Budget

Personnel Breakdown

(113,900)

(40,000)

(100)

(73,800)

Draft Budget 2024

(1,000)

(3,000)

2,000

Budget Variance (Favourable) / Unfavourable

2023: 1,055 2024: 1,055

Student Hours

Responsible for all statutory duties sanctioned by the Province including the management of City records, Archives, responding to requests made under the Municipal Freedom of Information and Protection of Privacy Act, the Secretariat to Council and its Committees, Register Vital Statistics, Returning Ocer for Municipal Elections, Signing Ocer for the City, and administration of Provincially Legislated Programs and Services.

Overview

Oce of the City Clerk Division

9,630 2,813

Materials, Supplies and Services

Sta/Board Training and Expense

Telephone and Oce Services

Total - Debt, Lease and Financial

638

355

102 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

Financial Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Debt, Lease and Financial

31,153

264,128

35,668

Total - Contracted Services

General Contracted Services

60%

0 0%

Budget % Budget 2023 Spent

52,000

2,000

50,000

264,113

35,668

Professional Fees

31,153

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

45%

Actuals 2021

64,100

8,000

Contracted Services

29,122

34,400

3,000

18,700

74,858

20,959

18,685

1,527

8,910

57%

Budget % Budget 2023 Spent

1,008,023

229,887

45,503

6,976

36,868

3,828

13,202

574,173

123,700

Total - Materials, Supplies and Services

Advertising

26,085

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Postage, Printing, Oce Supplies

956,155

933,402

Total - Salaries, Wages and Benets

198,183

203,437

Employer Paid Benets

778,136

450,473

Salaries and Wages

757,972

729,966

Salaries, Wages and Benets

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Expenses

Draft Budget 2024

70,000

Draft Budget 2024

67,750

6,000

38,300

3,000

20,450

Draft Budget 2024

1,137,177

259,314

877,863

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

18,000

(2,000)

20,000

Budget Variance (Favourable) / Unfavourable

3,650

(2,000)

3,900

1,750

Budget Variance (Favourable) / Unfavourable

129,154

29,427

99,727

Budget Variance (Favourable) / Unfavourable

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021 69,932 69,932 Actuals 2021

Interfunctional Adjustments

Transfers to Reserves

Total - Interfunctional Adjustments

Total - Oce of the Clerk Division Proposed Operating Budget

38,548

639,810

55%

1,141,223

20,000

Professional Fees

Budget Variance (Favourable) / Unfavourable 149,804

1,291,027

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

70,000

Draft Budget 2024

60,000

Draft Budget 2024

40% Inationary costs

(25%) Rightsizing of Budget

Budget Remarks Variance %

Budget % Budget 2023 Spent

70,000

(2,000)

103 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

59%

Budget % Budget 2023 Spent

60,000

Variance (Favourable) / Unfavourable

1,048,424

Preliminary Actuals Actuals as of 2022 7/31/2023

(191,476)

35,437

60,000

Budget % Budget 2023 Spent

Advertising

Account

Oce of the City Clerk Variance Drivers

1,043,628

54,694

51,892

35,437

Total - Transfer to External Clients

54,694

51,892

Livestock Evaluation Claims

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Transfer to External Clients

Student Hours 2023: 1,820 2024: 1,820

Full Time Sta 2023: 14 2024: 14

(65,103)

Total - Grants

(65,103)

(32,552)

(65,103)

50%

(65,103)

(32,552)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

104 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

(65,103)

Actuals 2021

Federal Grants

Grants

Revenue

Municipal Law Enforcement and Licensing Division Proposed Operating Budget

Personnel Breakdown

(878)

Draft Budget 2024

64,225

Budget Variance (Favourable) / Unfavourable

Provides investigation and law enforcement services for all divisions of the Corporation. The Municipal Law Enforcement and Licensing services include administration and enforcement of many of the regulatory municipal by-laws and certain Provincial legislation. Service examples include municipal licensing, property standards, zoning, animal control, noise, parking control and alteration of grade.

Overview

Municipal Law Enforcement and Licensing Division

217,083 995,131

Salaries and Wages

Employer Paid Benets

Total - Salaries, Wages and Benets 1,030,608

218,788

700,391

143,039

557,352

1,251,834

290,916 56%

960,918

103%

811,819

(161,300)

(8,000)

(46,600)

(102,000)

Budget % Budget 2023 Spent

(165,557)

(8,717)

(44,983)

(109,926)

Preliminary Actuals Actuals as of 2022 7/31/2023

(269,108)

(42,281)

(67,532)

(150,225)

(4,700)

(9,071)

(1,930)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

105 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

778,049

Salaries, Wages and Benets

(168,405)

(2,607)

Actuals 2021

Expenses

Total - User Charges, Licenses and Fines

Other Recoveries

(50,840)

Permits

(3,752)

Facilities Rental and Leases (93,748)

(2,430)

Parks and Rec Rental Fees

Licenses

(15,028)

Actuals 2021

Service Fees

User Charges, Licenses and Fines

1,659,422

383,716

1,275,706

Draft Budget 2024

(633,200)

(25,000)

(61,000)

(542,500)

(4,700)

Draft Budget 2024

407,588

92,800

314,788

Budget Variance (Favourable) / Unfavourable

(471,900)

(17,000)

(14,400)

(440,500)

Budget Variance (Favourable) / Unfavourable

33,957

Postage, Printing, Oce Supplies

Operating Materials and Supplies

2,549

Total - Debt, Lease and Financial

2,655

2,406

106 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

2,549

Financial Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Debt, Lease and Financial

76,677

65,934

225,534

246

Total - Contracted Services

2,417

32,648

43,783

136,742

158

Building Maintenance

182

55,452

7,884

Grounds Maintenance Contracted Services

825

37,418

Equipment Maintenance

Protection Contracted Services

50,391

Professional Fees

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Contracted Services

53,227

84,755

148

1,477

13,122

7,417

7,337

23,726

62,337

1,018

37,132

19,148

9,294

18,164

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

15,648

Telephone and Oce Services

Vehicle and Equipment Fuel

6,346

Sta/Board Training and Expense

6,387

Materials, Supplies and Services

Advertising

Actuals 2021

52%

49%

1,500

1,500 160%

Budget % Budget 2023 Spent

155,200

2,200

5,000

56,000

92,000

Budget % Budget 2023 Spent

102,650

750

48,500

24,200

11,500

17,700

Budget % Budget 2023 Spent

3,000

Draft Budget 2024

203,200

2,200

1,000

96,000

104,000

Draft Budget 2024

130,950

2,500

65,000

21,950

11,500

30,000

Draft Budget 2024

1,500

Budget Variance (Favourable) / Unfavourable

48,000

(4,000)

40,000

12,000

Budget Variance (Favourable) / Unfavourable

28,300

1,750

16,500

(2,250)

12,300

Budget Variance (Favourable) / Unfavourable

64,051 64,051 Actuals 2021

Interdepartmental Charges

Total - Interfunctional Adjustments

Total - Municipal Law Enforcement and Licensing Division Proposed Operating Budget

49,036

913,534

683,627

Preliminary Actuals Actuals as of 2022 7/31/2023

63,792

Preliminary Actuals Actuals as of 2022 7/31/2023

(17,000) 314,788 92,800 12,300 16,500

Other Recoveries

Salaries and Wages

Employer Paid Benets

Sta/Board Training and Expense

Operating Materials and Supplies

1,359,100

31,583

Interdepartmental Charges

1,468,396

Draft Budget 2024

105,902

Draft Budget 2024

42% Rightsizing of Budget

100% Rightsizing of Budget

(80%) Rightsizing of Budget

71% Amendment to business practices

233% Rightsizing of Budget

34% Rightsizing of Budget

69% Rightsizing of Budget

32% Investment in new positions

33% Investment in new positions

213% Rightsizing of Budget

31% Rightsizing of Budget

Budget Remarks Variance %

107 Kawartha Lakes Budget and Business Plan 2024 • Chief Administrative Officer

1,500

(4,000)

Protection Contracted Services

Financial Charges

40,000

Equipment Maintenance

1,750

(14,400)

Permits

Advertising

Variance (Favourable) / Unfavourable

Account

66%

Budget % Budget 2023 Spent

74,319

Budget % Budget 2023 Spent

Municipal Law Enforcement and Licensing Division Variance Drivers

1,116,095

Actuals 2021

Interfunctional Adjustments

109,296

Budget Variance (Favourable) / Unfavourable

31,583

Budget Variance (Favourable) / Unfavourable

Fire Services Who? Kawartha Lakes Fire Rescue is a composite department. The headquarters in Lindsay has a full-time crew 24/7 and all other stations are manned by part-time/volunteer personnel. There are roughly 20 full-time and over 300 part-time/volunteer personnel.

What? Fire Rescue has 19 stations across all of Kawartha Lakes providing emergency response. In addition to response, the Department oers many public education programs available for students, residents, organizations and groups in the community.

How? Fire Rescue covers all of Kawartha Lakes and works closely with neighbouring municipalities, including Scugog, Trent Lakes and Minden Hills, to respond to calls.

108 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

2023 Accomplishments Administration • Completed RFP and award for procurement of ve re trucks • Implemented Cityworks Public Access Portal for Fire Service permits • Fire Station Capital Repairs • Stn 1 – Interior Renovations • Stn 2 – Kitchen upgrades and epoxy ooring • Stn 3 and 4 – Installed bunker gear racks • Stn 16 – Epoxy ooring • Stn 18 – replace oors • Completed Superior Tanker Shuttle Accreditation for all areas of City of Kawartha Lakes

Fire Prevention • Hired one full-time Public Educator and one full-time Fire Inspector • Completed Community Risk Assessment required by O. Reg 378/18 • Post-pandemic reinstated smoke alarm program in Lindsay and proactive inspections of the downtown cores

Fire Suppression Services • Hired two full-time Fireghters • Hired 55 Volunteer Fireghters • Completed mental health training (Resilient Minds) for all reghters

Training • Developed training plan for legislated reghter certication • Contracted use of the Oce of the Fire Marshals mobile live re training unit for reghters to do live re training

• Completed 2 Volunteer Fireghter recruit classes2024

Priorities Administration • Development of reghter training centre • Complete ve Fire Station Building Condition Assessments • Fire Station Capital Repairs

Fire Prevention • Develop and implement inspection programming based on the risks identied in the Community Risk Assessment

• Work with GIS department to create a re tracking system to establish high risk area to prioritize the smoke alarm program

• Deliver re safety lessons to all Grade 1 students in Kawartha Lakes schools

109 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

Fire Suppression Services • Hiring of two full-time reghters to provide delivery of timely internal attack/rescue response with the required stang resources that complies with NFPA guidelines

• Volunteer reghter recruitment, Target of 60 recruits • Implementation and training of new ATV and Marine units

Training • Fireghter Certication • Hire one full-time trainer • Complete two Volunteer Fireghter recruit classes

110 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

2023: 400 2024: 400

2023: 34 2024: 35

111 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

Volunteers

• Training Instructor (+ 1 Full Time)

Fire Prevention Inspector (2 Full Time)

• Fireghters (14 Full Time + 2 Full Time)

• Captains (4 Full Time)

• Training Ocer (1 Full Time)

•Platoon Chief Fulltime Operations (1 Full Time)

• Volunteer Fireghters (320)

• Volunteer Captains (61)

• Volunteer Station Coordinators (19)

•District Chief Volunteer Operations (1 Full Time)

Deputy Fire Chief Support Services (1 Full Time)

•Emergency Vehicle Technician (1 Full Time)

Fire Chief (1 Full Time)

Public Educator (1 Full Time)

Fire Prevention Ocer (1 Full Time)

Deputy Fire Chief Fire Prevention (1 Full Time)

Administrative Assistant (3 Full Time)

Executive Assistant (1 Full Time)

Full Time Sta

Personnel Breakdown

Organization Chart

Structure

112 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

Fire Suppression Services are responsible for the mitigation of all emergency and non-emergency responses involving risk to life and property in the City of Kawartha Lakes.

Fire Suppression Services Division

All activities within this service area are legislatively mandated by the Fire Protection and Prevention Act.

Fire Prevention Division reduces re loss, injuries and deaths by utilizing the rst two lines of defense - re prevention and public education and code and standards enforcement.

Fire Prevention Division

6. Development and implementation of training programs.

5. Reporting requirements to the Oce of the Fire Marshal and Emergency Management Ontario,

4. Tracking statistics to budget for changing trends in emergency response,

3. Financial responsibility for department including purchasing and budget preparation,

2. Development of emergency management plans and programs,

1. Development and implementation of short and long-term strategic business and budget plans,

Responsible for

The Fire Service Administration division provides overall leadership, direction, and planning for Fire Services ensuring department compliance to the Fire Protection and Prevention Act and the Emergency Management and Civil Protection Act.

Administration Division

(22,839)

Recovery - Other Municipalities (6,000)

(6,000)

0 40%

Sales

(97,944)

(114,177)

(1,092)

(15,676)

(45,106)

(40,804)

113 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

Total - User Charges, Licenses and Fines

1,765

(49,692)

Fines

Other Recoveries

(38,516)

Permits

(11,500)

Service Fees

Facilities Rental and Leases

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

User Charges, Licenses and Fines

(81,864)

(5,974)

(32,623)

(37,518)

(5,750)

(3,813)

(96,800)

(800)

(45,000)

(38,000)

(1,500)

(12,500)

85%

31%

(2,092)

(12,500)

(15,581)

(3,813)

Total - Other Revenues

(2,092)

(15,581)

Donations and Other Revenue

Budget % Budget 2023 Spent

(15,000)

Budget % Budget 2023 Spent

Actuals 2021

Preliminary Actuals Actuals as of 2022 7/31/2023

(24,000)

Preliminary Actuals Actuals as of 2022 7/31/2023

Other Revenues

(144,952)

(122,112)

Provincial Grants

Total - Grants

Actuals 2021

Grants

Revenue

Fire Services Department Proposed Operating Budget

(103,000)

(48,000)

(43,500)

(11,500)

Draft Budget 2024

(11,000)

Draft Budget 2024

(20,000)

Draft Budget 2024

(6,200)

800

(3,000)

(5,500)

1,500

Budget Variance (Favourable) / Unfavourable

1,500

Budget Variance (Favourable) / Unfavourable

(5,000)

Budget Variance (Favourable) / Unfavourable

19,940 61,602

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

15,644

Protection Materials

535,072

3,463,264

600,907

2,862,357

752,925

14,635

170,060

124,516

199,144

5,677

88,276

17,645

73,007

59,965

446,692

16,700

96,514

61,959

117,875

1,025

51,355

14,980

42,958

43,327

Preliminary Actuals Actuals as of 2022 7/31/2023

5,722,056

922,408

4,799,648

Preliminary Actuals Actuals as of 2022 7/31/2023

114 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

Total - Materials, Supplies and Services

7,151

85,012

Material and Equipment Charges

Capital Out of Operations

74,098

160,540

Vehicle and Equipment Fuel

Utilities and Fuels

4,135

77,838

Sta/Board Training and Expense

Advertising

29,113

Materials, Supplies and Services

5,477,984

953,609

4,524,375

Actuals 2021

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

57%

700,542

22,000

20,200

89,000

91,000

183,220

9,500

89,850

36,480

83,200

76,092

64%

Budget % Budget 2023 Spent

6,085,417

1,063,360

5,022,057

Budget % Budget 2023 Spent

735,886

16,000

26,500

142,000

103,000

185,006

7,000

91,050

25,130

76,000

64,200

Draft Budget 2024

7,515,515

1,829,900

5,685,615

Draft Budget 2024

35,344

(6,000)

6,300

53,000

12,000

1,786

(2,500)

1,200

(11,350)

(7,200)

(11,892)

Budget Variance (Favourable) / Unfavourable

1,430,098

766,540

663,558

Budget Variance (Favourable) / Unfavourable

Transfer to External Clients

60,724

10,677

115 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

61,762

60,724

Actuals 2021

Total - Debt, Lease and Financial

Total - Transfer to External Clients

75,000

Preliminary Actuals Actuals as of 2022 7/31/2023

(19,343)

Financial Charges

61,762

10,677

(19,343)

Debt, Lease and Financial

Transfer to Agencies

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

72%

47,877

31,231

9,744

35,340

75,000

1,500

42%

650%

Budget % Budget 2023 Spent

49,084

33,084

47,224

29,930

Total - Rents and Insurance Expenses

29,977

30,141

Insurance

16,000

17,084

5,410

61%

Budget % Budget 2023 Spent

662,400

180,800

74,500

114,600

5,000

95,000

148,500

500

Equipment Rental

17,900

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Rents and Insurance Expenses

405,854

135,098

686,546

215,382

54,220

64,678

24,738

92,625

635,245

73,572

Grounds Maint Contracted Services

71,872

107,863

1,491

89,936

137,394

43,500

62,608

34,495

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Contracted Services

64,152

Building Maintenance

7,681

PW Contracted Services 89,172

100,645

Equipment Maintenance

Protection Contracted Services

148,210

General Contracted Services

151,814

Professional Fees

Technology Contracted Services

Actuals 2021

Contracted Services

75,000

Draft Budget 2024

10,500

Draft Budget 2024

51,000

33,500

17,500

Draft Budget 2024

643,700

173,700

68,000

95,000

2,000

93,000

154,500

500

57,000

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

9,000

Budget Variance (Favourable) / Unfavourable

1,916

416

1,500

Budget Variance (Favourable) / Unfavourable

(18,700)

(7,100)

(6,500)

(19,600)

(3,000)

(2,000)

6,000

13,500

Budget Variance (Favourable) / Unfavourable

(2,500) 53,000

Advertising

Material and Equipment Charges

400,000

9,000

(3,000)

13,500

(6,000)

5,670,581

489,627

9,439,270

27% Other (please explain)

600% Rightsizing of Budget

(60%) Decrease in services

31% Increase in external services

(27%) Rightsizing of Budget

31% Inationary costs

60% Rightsizing of Budget

(26%) Rightsizing of Budget

(31%) Rightsizing of Budget

72% Investment in new positions

(100%) Rightsizing of Budget

33% Other (please explain)

Budget % Budget 2023 Spent

1,989,627

69%

Budget % Budget 2023 Spent

1,500,000

Budget Remarks Variance %

116 Kawartha Lakes Budget and Business Plan 2024 • Fire Services

Transfers to Reserves

Financial Charges

PW Contracted Services

Professional Fees

Capital Out of Operations

6,300

(11,350)

Postage, Printing, Oce Supplies

800

1,500

(5,000)

Variance (Favourable) / Unfavourable

8,725,931

766,540

Protection Materials

1,370,133

1,125,000

245,133

Preliminary Actuals Actuals as of 2022 7/31/2023

1,585,396

1,115,676

469,720

Preliminary Actuals Actuals as of 2022 7/31/2023

Employer Paid Benets

Other Recoveries

Facilities Rental and Leases

Recovery-Other Municipalities

Account

Fire Services Department Variance Drivers

8,033,087

Actuals 2021

1,553,619

Total - Interfunctional Adjustments

Total - Fire Services Department Proposed Operating Budget

1,100,000

453,619

Interdepartmental Charges

Transfers to Reserves

Actuals 2021

Interfunctional Adjustments

1,906,993

11,346,263

Building up Fire Fleet Reserve

Recoveries in MVA revenue

Other

Budget Variance (Favourable) / Unfavourable

459,035

400,000

59,035

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

2,448,662

1,900,000

548,662

Draft Budget 2024

Paramedic Services Who? Kawartha Lakes Paramedic Service has a eet of 14 ambulances and 3 Emergency Response Units (ERUs). Reporting stations in Lindsay, Fenelon Falls, Pontypool and Bobcaygeon. Satellite Posts in Coboconk and Lindsay West. The team consists of over 80 Advanced and Primary Care Paramedics and supported by a full time Logistics Technician.

What? Primary and Advanced Care Paramedics respond 24 hours a day to 911 medical requests for help.

How? In addition to emergency response, Paramedic Service delivers a number of community education programs, with the intention of making our community a safer place for all.

117 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

2023 Accomplishments Administration • Successful Land Ambulance Service Review • Deployed Swipe Card System for payroll eciency and accuracy • Expanded Key Performance Indicators to inform department performance

Professional Standard • Delivered over 4000 hours of sta training, including IV certication for 12 sta and transition of 2 sta to the Advanced Care level

• Permanent and partial funding for Community Paramedic Program ($365,000) • Secured funding for Dedicated Ooad Nurse Program to mitigate Ooad Delays ($195,000)

Operations • Stabilized stang - lling 21 vacant positions • Deployed Operative IQ to streamline resource and inventory management • Master Plan Refresh – updated growth and demand projections

2024 Priorities Administration • Finalize lease agreement and secure land for Paramedic Service Headquarters • Delineation of task ow in Administration and Management Divisions • Formalize Cross Border Agreement with Peterborough County

Professional Standard • All sta education and deployment: Public Safety Radio Network (PSRN) project, and External Violence Against Paramedics (EVAP) Program

• Engage in meaningful patient satisfaction and clinical key performance measures • Expansion of Community Paramedicine initiatives for vulnerable populations (mental health and addiction supports)

Operations • Complete Design Phase of Paramedic Service Headquarters and begin construction • Onboard 4 new Paramedics in response to increasing call volume • Implementation of MCAD (bidirectional information feed between dispatch and ambulances)

118 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

2023: 23,288 2024: 23,288

2023: 67 2024: 71

119 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

Additional Hours

• Paramedics (48 Full Time + 4 Full Time 22,728 Part Time Hours)

•Paramedic Support Technician •(1 Full Time)

Deputy Chief, Operations (1 Full Time)

•Superintendent •(4 Full Time 1,440 Part Time Hours)

Full Time Sta

• Paramedic Community Paramedicine (8 Full Time)

•Superintendent Community Paramedicine (1 Full Time)

Chief, Paramedic Service (1 Full Time)

•Superintendent Sta Development and Wellness •(1 Full Time)

• Administrative Assistant (1 Full Time 560 Part Time Hours)

Executive Assistant (1 Full Time)

Deputy Chief, Professional Standards (1 Full Time)

Personnel Breakdown

•Administrative Assistant (1 Full Time)

Organization Chart

Structure

(553,732)

Total - User Charges, Licenses and Fines

1,717,802

Employer Paid Benets

(263)

(243,519)

9,875,346

1,688,153

8,187,193

6,358,857

1,177,741

5,181,116

Preliminary Actuals Actuals as of 2022 7/31/2023

(351,270)

Preliminary Actuals Actuals as of 2022 7/31/2023

(205)

Preliminary Actuals Actuals as of 2022 7/31/2023

(4,604,523)

120 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

9,337,273

7,619,471

Salaries and Wages

Total - Salaries, Wages and Benets

Actuals 2021

Salaries, Wages and Benets

Expenses

(549,903)

(3,830)

Sales

Other Recoveries

Actuals 2021

(330)

Total - Other Revenues

User Charges, Licenses and Fines

(330)

Actuals 2021

Donations and Other Revenue

Other Revenues

(5,920,034) (6,242,603)

Total - Grants

(6,242,603)

Preliminary Actuals Actuals as of 2022 7/31/2023

(5,920,034)

Actuals 2021

Provincial Grants

Grants

Revenue

Paramedic Services Department Proposed Operating Budget

65%

10,064,836

1,874,236

8,190,600

63%

Budget % Budget 2023 Spent

(7,085,255)

11,717,676

2,385,148

9,332,528

Draft Budget 2024

(295,340)

Draft Budget 2024

(8,130,305)

Budget % Budget Draft Budget 2023 Spent 2024

1,652,840

510,912

1,141,928

Budget Variance (Favourable) / Unfavourable

(295,340)

Budget Variance (Favourable) / Unfavourable

(1,045,050)

Budget Variance (Favourable) / Unfavourable

92,843 17,839 122,292

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

957,642

Actuals 2021 266,496 423,139

Total - Materials, Supplies and Services

Contracted Services

Professional Fees

General Contracted Services

776,643

86,582

836,594

143,257

398,036

558,059

121,466

347,561

89,033

652,000

155,000

20,000

407,000

86%

70,000

49%

295,302

1,300,458

53,000

369,000

245,000

40,608

2,500

281,500

47,600

133,000

128,250

Budget % Budget 2023 Spent

638,619

19,661

175,812

1,363

143,862

27,536

402

109,664

10,092

60,239

89,988

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

1,078,891

19,876

414,140

15,677

284,526

31,743

120,238

20,170

85,655

86,868

Preliminary Actuals Actuals as of 2022 7/31/2023

121 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

Total - Contracted Services

Building Maintenance

427

185,490

Capital Out of Operations

Equipment Maintenance

255,784

2,641

229,509

30,708

Protection Materials

Material and Equipment Charges

Vehicle and Equipment Fuel

Utilities and Fuels

331

20,207

Sta/Board Training and Expense

Advertising

Actuals 2021

Materials, Supplies and Services

843,980

195,700

502,500

145,780

Draft Budget 2024

1,339,208

27,500

380,000

360,400

40,608

2,500

153,900

22,100

229,500

122,700

Draft Budget 2024

191,980

40,700

(20,000)

95,500

75,780

Budget Variance (Favourable) / Unfavourable

38,750

(25,500)

11,000

115,400

(127,600)

(25,500)

96,500

(5,550)

Budget Variance (Favourable) / Unfavourable

Actuals 2021 718,871

Total - Transfer to External Clients

Interfunctional Adjustments

Interdepartmental Charges

Actuals 2021

Total - Paramedic Services Department Proposed Operating Budget

439,765

6,226,045

3,153,945

Preliminary Actuals Actuals as of 2022 7/31/2023

873,394

145,094

122 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

5,452,096

722,701

Total - Interfunctional Adjustments

3,830

Preliminary Actuals Actuals as of 2022 7/31/2023

124,072

Transfer to Other Municipalities

Transfers to Reserves

145,094

124,072

Transfer to External Clients

Preliminary Actuals Actuals as of 2022 7/31/2023

6,949

Actuals 2021

10,803

7,861

6,949

Total - Rents and Insurance Expenses

10,803

Preliminary Actuals Actuals as of 2022 7/31/2023

7,861

Actuals 2021

Land and Building Rental

Rents and Insurance Expenses

50%

5,902,314

Budget % Budget 2023 Spent

881,875

Budget % Budget 2023 Spent

74,400

Budget % Budget 2023 Spent

14,000

Budget % Budget 2023 Spent

6,777,052

Draft Budget 2024

1,137,833

Draft Budget 2024

150,000

Draft Budget 2024

14,000

Draft Budget 2024

874,738

Budget Variance (Favourable) / Unfavourable

255,958

Budget Variance (Favourable) / Unfavourable

75,600

Budget Variance (Favourable) / Unfavourable

75,600 255,958

Transfer to Other Municipalities

Interdepartmental Charges

Increases captured with 29% new/additional Business Units

102% Other (please explain)

26% Rightsizing of Budget

(100%) Rightsizing of Budget

23% Rightsizing of Budget

108% Other (please explain)

(48%)

47% Rightsizing of Budget

(45%) Other (please explain)

(54%) Rightsizing of Budget

73% Other (please explain)

27% Investment in new positions

New Program

Budget Remarks Variance %

123 Kawartha Lakes Budget and Business Plan 2024 • Paramedic Services

40,700

Building Maintenance

(20,000)

95,500

General Contracted Services

Equipment Maintenance

75,780

(25,500)

Professional Fees

Capital Out of Operations

115,400

(127,600)

Operating Materials and Supplies

Vehicle and Equipment Fuel

(25,500)

96,500

Telephone and Oce Services

Postage, Printing, Oce Supplies

510,912

(295,340)

Employer Paid Benets

Other Recoveries

Account

Variance (Favourable) / Unfavourable

Paramedic Services Department Variance Drivers

Cross Boarder

Community Paramedicine Long Term Care - Oset in Provincial Funding

Other

Corporate Services Who? Corporate Services is comprised of six divisions, including: Treasury, People Services (Human Resources), Information Technology, Revenue and Taxation, Communications, Advertising and Marketing and Strategy and Innovation.

What? The Department is responsible for leading, monitoring and managing all corporate functions within the municipality, placing emphasis on responsible nancial and human resources management, eective corporate communications and strategic information technology practices and initiatives.

How? Corporate Services is a primary link within the municipality, oering a wide variety of services to the public through City Hall (26 Francis St, Lindsay). It also provides internal support to Council and sta across all of its service areas.

124 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

2023 Accomplishments Administration • Update City’s 2024 to 2032 Long Term Plan • Present scally responsible 2024 Budgets

People Services • Code of Conduct Training • Negotiated/Ratied several Union Agreements • Continued roll out of the People Strategy

Communications, Advertising, and Marketing • Update to Communication Strategy 2024-2027 • Deputy Mayor “Did you Know” engagement campaign • Procurement of best in class Jump In, Kawartha Lakes vendor • Completed Social Media Audit

Information Technology • WiFi Upgrade in specic locations • Migration onto Cloud Based SharePoint platform • Fire permits Customer Citizen portal

Treasury • Implemented Automated Invoice payment • Developed Debt and Reserve Strategy and Council Policy • Streamlined Purchasing Policy and Management Directive

Revenue and Taxation • Bobcaygeon and Fenelon Water Meter Replacement Program • Discovery phase of remote water meter readers

Strategy and Innovation • Development of 2024 to 2027 Strategic Plan • Developed Internal Communication Strategy

2024 Priorities Administration • Develop and implement standard process mapping • Update the City’s Long Term Financial Plan

People Services • Implement outcomes of leadership committee/Learning and Development recommendations • Implement Centralized organizational control within JDE 125 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Communications, Advertising, and Marketing • Implement Communications Strategy • Vendor procurement of City’s four websites

Information Technology • Continue migration onto Cloud Based platform • Continue implementation of workow software and Customer Citizen Portal platforms

Treasury • Evaluate internal processes and identify improvements • Implement Expense Management and Scanman updates • Create consistent standardized corporate reporting

Revenue and Taxation • Lindsay Water Meter Replacement Program • Launch pilot of Remote Water Meter Reads

Strategy and Innovation • Implement City Scorecard to monitor City Strategy • Process reviews and documentation

126 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

2023: 2,894 2024: 3,574

127 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Student Hours

Full Time Sta

2023: 78 2024: 82

Personnel Breakdown

•People Partner (1 Full Time)

•Instructor, Equipment Operations (+ 1 Full Time)

•Workplace Health and Safety Specialist (1 Full Time)

•Supervisor, Corporate Safety (1 Full Time)

•Supervisor, People Partnerships (1 Full Time)

•Recruitment Associate (1 Full Time)

•Inclusion, Diversity, Equity and Accessibility (IDEA) Partner (1 Full Time)

•Learning and Development Partner (1 Full Time)

•People Services Associate (2 Full Time)

•Partner, Benets and Pension (1 Full Time)

•Manager, People Experience (1 Full Time)

•Recruitment Partner (4 Full Time)

•Manager, People Planning and Acquisition (1 Full Time)

Chief People Ocer (1 Full Time)

•Compensation Specialist (1 Full Time)

•Manager, Inclusion and Rewards (1 Full Time)

Organization Chart

Structure

•Payroll Administrator (2 Full Time + 1 Full Time)

•Supervisor, Payroll Services (1 Full Time)

•Financial Coordinator (1 Full Time)

•Senior Accountant (1 Full Time)

•Supervisor, Financial Services — Treasury (1 Full Time)

•Accounts Clerk Account Payable (2 Full Time)

•General Clerk (1 Full Time)

•Junior Accountant (1 Full Time)

•Supervisor, Financial Services — Cost Accounting (1 Full Time)

Treasurer (1 Full Time)

•Student (600 Hours) (2294 Hours)

•Financial Coordinator (2 Full Time)

•Administrative Assistant (1 Full Time)

Executive Assistant (1 Full Time)

Director, Corporate Services (1 Full Time)

•Junior Buyer (1 Full Time)

•Buyer (3 Full Time)

•Student (680 Hours)

•Accounts Clerk (3 Full Time)

•Payment Coordinator (2 Full Time) •Water Meter Reader (3 Full Time)

•Assessment Review Billing Clerk (1 Full Time)

•Senior Accounts Clerk (3 Full Time)

Supervisor, Revenue and Taxation (+1 Full Time)

Communications Advertising and Marketing Ocer (2 Full Time)

•Supervisor, Financial Services — Procurement (1 Full Time)

Manager, Revenue and Taxation (1 Full Time)

Manager, Communications Advertising and Marketing (1 Full Time)

•Network Analyst (2 Full Time + 1 Full Time)

•Enterprise Resource Planning (ERP) Systems Administrator (1 Full Time)

Network and Systems Administrator (1 Full Time)

•Supervisor, Network Services and Client Support (1 Full Time)

•Geographic Information Systems (GIS) Specialist (1 Full Time)

•Supervisor, Mapping and Geographic Information Systems (GIS) (1 Full Time)

•Chief Information Ocer (1 Full Time)

•Business Analyst (2 Full Time)

•Application Support Analyst (3 Full Time)

•Application Supervisor (1 Full Time)

•Business Analyst (1 Full Time)

•Service Desk Technician (3 Full Time)

•Supervisor, Information Technology Business Relations (+1 Full Time)

•Internal Auditor (1 Full Time)

•Service Area Champion, Communications (1 Full Time)

Manager, Strategy and Innovation (1 Full Time)

40,000

1,500

3,240,181

1,266,700

9,463,850

Budget 2023

(632,200)

Actuals 2022 9,348,329

8,707,498

9,818,389

10,723,566

Budget 2023

11,355,766

(2,575,229) (2,656,465)

16,160

2,821,425

1,009,192

Actuals 2021

9,192,848

(2,366,298)

18,428

2,436,653

772,777

8,546,841

Actuals 2022

Actuals 2021 8,331,288

(470,060)

(400,263)

(34,598) (35,199)

Budget 2023

Actuals 2022

(485,350)

(481,914)

(3,436)

Actuals 2021

128 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Total - Corporate Services Department Proposed Operating Budget

Total - Expenses

Interfunctional Adjustments

Debt, Lease and Financial

Rents and Insurance Expenses

Contracted Services

Materials, Supplies and Services

Salaries, Wages and Benets

Expenses

Total - Revenue

User Charges, Licenses and Fines

Other Revenues

Grants

Revenue

10,969,772

Draft Budget 2024

11,769,824

(2,796,047)

25,000

3,705,288

1,318,775

246,206

Budget Variance (Favourable/ Unfavourable)

414,058

(139,582)

(15,000)

(1,500)

465,107

52,075

52,958

Budget Variance (Favourable/ Unfavourable)

Draft Budget 2024 9,516,808

(167,852)

(64,000)

(103,852)

Budget Variance (Favourable/ Unfavourable)

(800,052)

(696,200)

(103,852)

Draft Budget 2024

Corporate Services Department Proposed Operating Budget

Student Hours 2023: 2,894 2024: 2,894

Full Time Sta 2023: 2 2024: 2

232,611 60,064 292,674

Salaries, Wages and Benets

Salaries and Wages

Employer Paid Benets

Total - Salaries, Wages and Benets

293,147

60,603

175,996

35,525

660,710

141,004 27%

519,706

232,545

140,471

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

129 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Actuals 2021

Expenses

Administration Division Proposed Operating Budget

Personnel Breakdown

477,004

93,771

383,233

Draft Budget 2024

(183,706)

(47,233)

(136,473)

Budget Variance (Favourable) / Unfavourable

Providing strategic communications, marketing and media relations to increase public awareness and engagement with City programs and services.

Overview

Administration Division

2,938

Actuals 2022 0

Actuals 2021

704,710

(5,500) (8,900)

Sta/Board Training and Expense

Postage, Printing, Oce Supplies

5,000

(47,233)

Employer Paid Benets

Variance (Favourable) / Unfavourable

130 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Budget Variance (Favourable) / Unfavourable (193,106)

511,604

5,000

Budget Variance (Favourable) / Unfavourable

(14,400)

(8,900)

(5,500)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

5,000

Draft Budget 2024

29,600

11,100

1,000

17,500

Draft Budget 2024

100% Rightsizing of Budget

(45%) Rightsizing of Budget

(24%) Rightsizing of Budget

(33%) Reallocation of Position

(26%) Reallocation of Position

Budget Remarks Variance %

Budget % Budget 2023 Spent

(136,473)

Professional Fees

23%

Budget % Budget 2023 Spent

44,000

20,000

1,000

23,000

Budget % Budget 2023 Spent

Salaries and Wages

Account

Administration Variance Drivers

189,072

322,862

296,453

2,938

Preliminary Actuals Actuals as of 2022 7/31/2023

10,138

Actuals 2021

Total - Contracted Services

Total - Administration Division Proposed Operating Budget

Professional Fees

Contracted Services

Preliminary Actuals as of 7/31/2023

29,715

3,779

5,161

Total - Materials, Supplies and Services

8,767

1,777

731

4,246

Postage, Printing, Oce Supplies

319

20,628

Preliminary Actuals Actuals as of 2022 7/31/2023

399

1,603

Actuals 2021

Telephone and Oce Services

Sta/Board Training and Expense

Materials, Supplies and Services

2023: 22 2024: 24

Full Time Sta

2,587,891 3,817,343

Employer Paid Benets

Total - Salaries, Wages and Benets

3,857,478

2,375,072

1,482,406

2,924,331

1,822,092

1,102,239

Preliminary Actuals Actuals as of 2022 7/31/2023

131 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

1,229,452

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

Total - Other Revenues

Expenses

Actuals 2021

Restricted Amounts Earned

Other Revenues

Revenue

People Services Division Proposed Operating Budget

Personnel Breakdown

4,146,450

2,323,847

1,822,603 71%

Budget % Budget 2023 Spent

3,437,636

1,354,103

2,083,533

Draft Budget 2024

(103,852)

Draft Budget 2024

(708,814)

(969,744)

260,930

Budget Variance (Favourable) / Unfavourable

(103,852)

Budget Variance (Favourable) / Unfavourable

Responsible for recruitment, training, employee benets, labour relations, compensation management, payroll and health and safety.

Overview

People Services Division

(925,026)

16,913

(937,535)

24,217

(961,752)

49%

94%

(996,196) 54%

Budget % Budget 2023 Spent

1,500

Budget % Budget 2023 Spent

230,000

Budget % Budget 2023 Spent

422,000

2,000

5,000

12,000

3,000

250,000

150,000

Budget % Budget 2023 Spent

(537,816) (996,196)

(537,816)

Preliminary Actuals as of 7/31/2023

132 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Total - Interfunctional Adjustments

Transfers to Reserves

Interdepartmental Charges

(941,940)

Actuals 2022

Actuals 2021

Interfunctional Adjustments

Total - Rents and Insurance Expenses

Rents and Insurance Expenses

Land and Building Rental

Preliminary Actuals as of 7/31/2023

Actuals 2022

Actuals 2021

216,727

393,249

356,119

Total - Contracted Services

737

1,425

General Contracted Services

216,727

205,068

3,168

392,512

878

354,694

Capital Out of Operations

20,036

8,647

Professional Fees

2,575

Advertising

8,915

5,115

Preliminary Actuals as of 7/31/2023

11,606

Operating Materials and Supplies

13,677

1,485

Actuals 2022

59,867

Postage, Printing, Oce Supplies

3,881

25,769

Actuals 2021

10,150

Telephone and Oce Services

65,278

160,005

Contracted Services

2,494

Corporate Training

153,509

265,295

37,293

Sta/Board Training and Expense

225,349

101,364

Materials, Supplies and Services

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

Actuals 2021

(907,889)

Draft Budget 2024

185,000

Draft Budget 2024

565,000

3,000

5,000

7,000

3,000

315,000

232,000

Draft Budget 2024

88,307

Budget Variance (Favourable) / Unfavourable

(1,500)

Budget Variance (Favourable) / Unfavourable

(45,000)

Budget Variance (Favourable) / Unfavourable

143,000

1,000

(5,000)

65,000

82,000

Budget Variance (Favourable) / Unfavourable

(5,000)

Postage, Printing, Oce Supplies

(1,500)

(45,000)

3,803,754

Budget % Budget 2023 Spent

Investment in new positions

(100%)

(20%) Rightsizing of Budget

50%

(42%) Rightsizing of Budget

26% Rightsizing of Budget

55% Expanding Program

(42%) Other (please explain)

Investment in new positions

Budget Other (please explain) Variance %

133 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Land And Building Rental

Professional Fees

1,000

65,000

Corporate Training

Capital Out of Operations

82,000

(969,744)

Employer Paid Benets

Sta/Board Training and Expense

(103,852)

Variance (Favourable) / Unfavourable

Restricted Amounts Earned

Account

2,808,310

Preliminary Actuals Actuals as of 2022 7/31/2023

3,473,784 3,578,487

Actuals 2021

People Services Division Variance Drivers

Total - People Services Division Proposed Operating Budget

(627,859)

Budget Variance (Favourable) / Unfavourable

Increase in Employee Recognition Program

Use of Employee Recognition Reserve

3,175,895

Draft Budget 2024

2023: 3 2024: 3

Full Time Sta

Total - Grants

333,108

315,119

59,714

252,173

51,052

201,122

320,642

71,023 79%

249,619

255,405

Budget % Budget 2023 Spent

(600)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

134 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Total - Salaries, Wages and Benets

68,661

264,447

Salaries and Wages

Employer Paid Benets

Actuals 2021

Salaries, Wages and Benets

Expenses

Actuals 2021

Federal Grants

Grants

Revenue

Communications, Advertising and Marketing Division Proposed Operating Budget

Personnel Breakdown

333,233

72,065

261,168

Draft Budget 2024

12,591

1,042

11,549

Budget Variance (Favourable) / Unfavourable

Provides external communications and media relations for the municipality and departments, as well as advertising and marketing.

Overview

Communications, Advertising and Marketing Division

(42)

Preliminary Actuals Actuals as of 2022 7/31/2023 480,371

(1,657) (1,657) Actuals 2021 498,727

Interdepartmental Charges

Total - Interfunctional Adjustments

Total - Communications, Advertising and Marketing Division Proposed Operating Budget

135 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

(42)

Preliminary Actuals as of 7/31/2023

Actuals 2022

Actuals 2021

Interfunctional Adjustments

338,010

4,805

12,469

13,243

Total - Contracted Services

4,805

12,342

Technology Contracted Services

12,469

901

Contracted Services

Professional Fees

Preliminary Actuals as of 7/31/2023

Actuals 2022

Actuals 2021

81,632

66,720

152,825

70,962

12,076

624

1,015

1,196

154,032

93,227

Advertising

66,661

5,251

3,223

6,728

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

56,939

Operating Materials and Supplies

1,685

Telephone and Oce Services 114

2,067

Sta/Board Training and Expense

Postage, Printing, Oce Supplies

Actuals 2021

Materials, Supplies and Services

52%

29%

493,342

Budget % Budget 2023 Spent

16,500

12,000

4,500

Budget % Budget 2023 Spent

156,200

84,500

62,500

2,400

6,800

Budget % Budget 2023 Spent

543,433

Draft Budget 2024

19,500

12,000

7,500

Draft Budget 2024

190,700

107,000

74,500

2,400

6,800

Draft Budget 2024

50,091

Budget Variance (Favourable) / Unfavourable

3,000

Budget Variance (Favourable) / Unfavourable

34,500

22,500

12,000

Budget Variance (Favourable) / Unfavourable

3,000

Professional Fees

136 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

22,500

Variance (Favourable) / Unfavourable

Advertising

Account

Communications, Advertising and Marketing Division Variance Drivers

67% Inationary costs

27% Inationary costs

Budget Remarks Variance %

2023: 18 2024: 20

Full Time Sta

(650)

Total - User Charges, Licenses and Fines

(250)

(1,401)

Preliminary Actuals Actuals as of 2022 7/31/2023

(34,598)

Preliminary Actuals Actuals as of 2022 7/31/2023

137 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

(650)

Other Recoveries

User Charges, Licenses and Fines

Total - Grants Actuals 2021

Actuals 2021

Provincial Grants

Grants

Revenue

Information Technology Division Proposed Operating Budget

Personnel Breakdown

0 0%

Budget % Budget 2023 Spent

Draft Budget 2024

Maintains electronic systems and infrastructure, applications maintenance and support and client support services.

Overview

Information Technology Division

Budget Variance (Favourable) / Unfavourable

1,036,775

Preliminary Actuals as of 7/31/2023 93,659

139,461 Actuals 2022 189,975

4,098 23,897 88,095 Actuals 2021 84,384

Postage, Printing, Oce Supplies

Total - Materials, Supplies and Services

Contracted Services

Professional Fees

Actuals 2022

Actuals 2021 (822,195) (822,195)

Interfunctional Adjustments

Interdepartmental Charges

Total - Interfunctional Adjustments

(477,372)

Preliminary Actuals as of 7/31/2023

59%

30%

247,699

(956,850)

(956,850) 50%

Budget % Budget 2023 Spent

2,878,181

61%

Budget % Budget 2023 Spent

159,800

118,800

3,200

37,800

Budget % Budget 2023 Spent

1,763,363

408,567

1,354,796

Budget % Budget 2023 Spent

1,665,724 2,630,482

47,262

9,520

4,902

1,759,383

138 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

(936,413)

2,330,156

1,951,087

Total - Contracted Services

2,140,180

1,866,703

Technology Contracted Services

99,973

4,520

32,840

Telephone and Oce Services

34,969

60,100

Preliminary Actuals Actuals as of 2022 7/31/2023

1,674,758

243,639

Sta/Board Training and Expense

1,631,594

Total - Salaries, Wages and Benets

374,387

793,136

Materials, Supplies and Services

354,800

Employer Paid Benets

1,300,371

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

1,276,794

Actuals 2021

Salaries and Wages

Salaries, Wages and Benets

Expenses

(1,218,856)

Draft Budget 2024

3,356,788

3,021,744

335,044

Draft Budget 2024

70,000

27,000

5,200

37,800

Draft Budget 2024

2,048,963

471,652

1,577,311

Draft Budget 2024

(262,006)

Budget Variance (Favourable) / Unfavourable

478,607

391,262

87,345

Budget Variance (Favourable) / Unfavourable

(89,800)

(91,800)

2,000

Budget Variance (Favourable) / Unfavourable

285,600

63,085

222,515

Budget Variance (Favourable) / Unfavourable

2,847,931

Actuals 2021 3,173,113

(262,006)

87,345

(91,800)

2,000

412,401

Budget Variance (Favourable) / Unfavourable

27% Rightsizing of Budget

35% Inationary costs

(77%) Amendment to business practices

63% Rightsizing of Budget

4,256,895

Draft Budget 2024

Budget Remarks Variance %

Budget % Budget 2023 Spent 3,844,494

Variance (Favourable) / Unfavourable

139 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Interdepartmental Charges

Professional Fees

Postage, Printing, Oce Supplies

Telephone and Oce Services

Account

2,364,647

Preliminary Actuals Actuals as of 2022 7/31/2023

Information Technology Division Variance Drivers

Total - Information Technology Division Proposed Operating Budget

2023: 16 2024: 16

(53)

(64)

(37)

Preliminary Actuals Actuals as of 2022 7/31/2023

140 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Total - User Charges, Licenses and Fines

Other Recoveries

Sales

User Charges, Licenses and Fines

(60)

Total - Other Revenues Actuals 2021

(60)

Actuals 2021

Donations and Other Revenue

Other Revenues

Revenue Preliminary Actuals Actuals as of 2022 7/31/2023

Full Time Sta

Treasury Division Budget Summary

Personnel Breakdown

Budget % Budget 2023 Spent

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

Oversees investment and debt management, nancial accounting, inventory, cost accounting, accounts payable, purchasing, audit and nancial statement compilation, and presentation.

Overview

Treasury Division

9,732 0

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

929,773

203,423

726,350

69,351 Actuals 2022

108,411 Actuals 2021 (158,293) (158,293)

Total - Contracted Services

Interfunctional Adjustments

Interdepartmental Charges

Total - Interfunctional Adjustments

(98,855)

Preliminary Actuals as of 7/31/2023

141 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

(176,189)

54,264

69,351

108,411

Professional Fees

54,264

Preliminary Actuals as of 7/31/2023

Actuals 2022

Actuals 2021

Contracted Services

11,629

20,874

1,927

769

8,934

22,817

4,533

1,162

15,179

Preliminary Actuals Actuals as of 2022 7/31/2023

1,449,441

317,837

1,131,604

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

550

2,005

Sta/Board Training and Expense

Capital Out of Operations

10,531

Materials, Supplies and Services

1,379,761

314,388

1,065,373

Actuals 2021

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

59%

51%

61%

(191,246)

(191,246) 52%

Budget % Budget 2023 Spent

89,000

Budget % Budget 2023 Spent

23,000

1,000

100

5,400

1,200

15,300

Budget % Budget 2023 Spent

1,568,213

371,683

1,196,530

Budget % Budget 2023 Spent

(202,591)

Draft Budget 2024

92,500

Draft Budget 2024

28,225

1,000

4,475

2,500

20,250

Draft Budget 2024

1,619,087

374,295

1,244,792

Draft Budget 2024

(11,345)

Budget Variance (Favourable) / Unfavourable

3,500

Budget Variance (Favourable) / Unfavourable

5,225

(100)

(925)

1,300

4,950

Budget Variance (Favourable) / Unfavourable

50,874

2,612

48,262

Budget Variance (Favourable) / Unfavourable

1,363,413

896,774

Preliminary Actuals Actuals as of 2022 7/31/2023

1,300 (100)

Telephone and Oce Services

Operating Materials and Supplies

142 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

4,950

Budget Variance (Favourable) / Unfavourable 48,254

Draft Budget 2024 1,537,221

(100%) Rightsizing of Budget

108% Rightsizing of Budget

32% Inationary costs

Budget Remarks Variance %

Budget % Budget 2023 Spent 1,488,967

Variance (Favourable) / Unfavourable

1,352,583

Actuals 2021

Sta/Board Training and Expense

Account

Treasury Division Variance Drivers

Total - Treasury Division Proposed Operating Budget

2023: 680 2024: 680

2023: 13 2024: 14

(3,376) (3,376)

Donations and Other Revenue

Total - Other Revenues

(35,199)

Preliminary Actuals Actuals as of 2022 7/31/2023

143 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Actuals 2021

Other Revenues

Revenue

0 0%

Budget % Budget 2023 Spent

Student Hours

Full Time Sta

Revenue and Taxation Division Proposed Operating Budget

Personnel Breakdown

Assesses base management, property taxation, utility billing and accounts receivable.

Overview

Revenue and Taxation Division

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

212,456 876,807

Salaries and Wages

Employer Paid Benets

Total - Salaries, Wages and Benets

956,898

226,685 605,808

135,858

469,950

1,004,472

247,521 60%

756,951

56%

730,213

(632,200)

(16,000)

(190,000)

(1,200)

(425,000)

Budget % Budget 2023 Spent

(355,408)

(2,703)

(3,645)

(29,614)

(319,446)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

(399,949)

(3,353)

(15,704)

(58,813)

(322,079)

Preliminary Actuals Actuals as of 2022 7/31/2023

144 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

664,352

Salaries, Wages and Benets

(481,211)

(526)

(10,931)

(64,442)

(812)

(404,499)

Actuals 2021

Expenses

Total - User Charges, Licenses and Fines

Other Recoveries

Fines

Water User Fees

Waste Management User Fees

Finance Services

User Charges, Licenses and Fines

Actuals 2021

1,204,360

293,777

910,583

Draft Budget 2024

(696,200)

(15,000)

(230,000)

(1,200)

(450,000)

Draft Budget 2024

199,888

46,256

153,632

Budget Variance (Favourable) / Unfavourable

(64,000)

1,000

(40,000)

(25,000)

Budget Variance (Favourable) / Unfavourable

13,398 201,011 (1,221)

Sta/Board Training and Expense

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

Preliminary Actuals as of 7/31/2023 11,931

Actuals 2022 16,160

7,793 Actuals 2021

Total - Contracted Services

18,428

Total - Debt, Lease and Financial

16,160

2,226

145 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

18,428

Financial Charges

Debt, Lease and Financial

16,201

2,153

11,931

52,979

2,377

General Contracted Services

3,587

3,482

Technology Contracted Services

50,602

10,388

2,158

Contracted Services

Professional Fees

Preliminary Actuals as of 7/31/2023

Actuals 2022

Actuals 2021

295,266

80,580

401,022

94,803

481

701

198,523

12,287

2,693

278,705

63,312

47,315

232,160

19,348

7,396

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

Capital Out of Operations

Material and Equipment Charges

2,204

Materials, Supplies and Services

Advertising

Actuals 2021

64%

200%

40,000

40,000 30%

Budget % Budget 2023 Spent

26,500

2,500

4,000

20,000

Budget % Budget 2023 Spent

461,700

2,000

160,000

500

4,500

258,000

24,000

12,700

Budget % Budget 2023 Spent

25,000

Draft Budget 2024

26,500

2,500

4,000

20,000

Draft Budget 2024

384,000

100,000

4,500

248,000

22,500

9,000

Draft Budget 2024

(15,000)

Budget Variance (Favourable) / Unfavourable

(77,700)

(2,000)

(60,000)

(500)

(10,000)

(1,500)

(3,700)

Budget Variance (Favourable) / Unfavourable

238,020

Actuals 2021

(459,127)

(343,416)

7,500

(350,916)

Preliminary Actuals as of 7/31/2023

430,083

(40,000) 153,632 47,798 (3,700) (500) (60,000) (2,000) (15,000) (10,000)

Water User Fees

Salaries and Wages

Employer Paid Benets

Sta/Board Training and Expense

Advertising

Material and Equipment Charges

Capital Out of Operations

Financial Charges

Transfers to Reserves

146 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Variance (Favourable) / Unfavourable

Account

(100%)

(38%)

(100%)

(38%)

(100%)

(29%)

21%

24%

21%

67%

388,299

Budget Variance (Favourable) / Unfavourable 88,650

476,949

45,462

(10,000)

55,462

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(466,711)

Draft Budget 2024

Amendment to business practices

Rightsizing of Budget

Other wage increases

Investment in new positions

Increase in Sales/Fees

Remarks

Budget % Budget 2023 Spent

(512,173)

10,000

(522,173)

Budget % Budget 2023 Spent

Budget Variance %

267,160

Preliminary Actuals Actuals as of 2022 7/31/2023

(525,051)

10,000

(535,051)

Actuals 2022

Revenue and Taxation Division Variance Drivers

Total - Revenue and Taxation Division Proposed Operating Budget

Total - Interfunctional Adjustments

10,000

(469,127)

Interdepartmental Charges

Transfers to Reserves

Actuals 2021

Interfunctional Adjustments

2023: 0 2024: 3

Full Time Sta

0 0

Employer Paid Benets

Total - Salaries, Wages and Benets

Preliminary Actuals Actuals as of 2022 7/31/2023

147 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Actuals 2021

Salaries and Wages

Salaries, Wages and Benets

Expenses

Strategy and Innovation Division Proposed Operating Budget

Personnel Breakdown

Budget % Budget 2023 Spent

396,525

85,127

311,398

Draft Budget 2024

396,525

85,127

311,398

Budget Variance (Favourable) / Unfavourable

Implements and reports on the Strategic Plan, including scorecards and alignment across the organization; an independent internal consultant and project manager for the City of Kawartha Lakes to lead and support continuous improvement.

Overview

Strategy and Innovation Division

0 0 0

Telephone and Oce Services

Postage, Printing, Oce Supplies

Total - Materials, Supplies and Services 0

Preliminary Actuals Actuals as of 2022 7/31/2023

148 Kawartha Lakes Budget and Business Plan 2024 • Corporate Services

Actuals 2021

Total - Contracted Services

Total - Strategy and Innovation Division Proposed Operating Budget

Professional Fees

Contracted Services

Corporate Training

Actuals 2021

Sta/Board Training and Expense

Materials, Supplies and Services

Budget % Budget 2023 Spent

467,775

Draft Budget 2024

20,000

Draft Budget 2024

51,250

10,250

1,500

25,000

14,500

Draft Budget 2024

467,775

Budget Variance (Favourable) / Unfavourable

20,000

Budget Variance (Favourable) / Unfavourable

51,250

10,250

1,500

25,000

14,500

Budget Variance (Favourable) / Unfavourable

Development Services Who? Development Services consists of four divisions, including: Building and Septic, Economic Development, Mapping and GIS and Planning.

What? The Department provides leadership, guidance and direction to services contributing to development, growth, construction and renovation in Kawartha Lakes.

How? Development Services provides assistance to all inquiries respecting development, from the permitting of residential property to large construction projects.

149 Kawartha Lakes Budget and Business Plan 2024 • Development Services

2023 Accomplishments Administration • Opened Development Services Hub at 180 Kent Street, Lindsay • Automated Phone System to handle customer inquiries more eciently • Streamlined administrative processes with Consents/Minor Variances and Development Planning

Planning • Streamlined preconsultation application process to vet submissions and channel eligible candidates directly to appropriate development application stream

• New sta recruitment, training and onboarding • Resolved long-standing appeals to Ocial Plan and Secondary Plans for Lindsay and Fenelon Falls

Economic Development • Surveyed 763 employers, through 2023 Kawartha Lakes Business Count • Launched new marketing products, scenic drives and paddling routes for Kawartha Lakes Tourism • Hit targets for Million Dollar Makeover, Digital Main Street and Development Concierge

Building and Septic • Sta compliment full asQ2 • Reopened service counter at 180 Kent Street West • Relocation of Building and Zoning Clerk to Coboconk Oce

2024 Priorities Administration • Finalize the three Administrative roles (AA’s) and dene their responsibilities within the Planning Division

• Relocate the Consent Applications to the Records Facility • Migrate Reference Plans online

Planning • Complete Growth Management Strategy and start Ocial Plan Review and Update • Complete Rural Zoning Bylaw and Active Transportation Master Plan • Resolve remaining appeals to Secondary Plans for Bobcaygeon and Omemee

Economic Development • Coordinate municipal contribution to the 2024 International Plowing Match to be held in Lindsay (October 1 - 5)

• Develop the municipal cultural program, including leading the Cultural Centre Feasibility Study Phase 2 • Update the Economic Development Strategy and continue Development Concierge Program

Building and Septic • Plan relocation of North Area Septic Inspector and Supervisor of Part 8 Sewage Systems to Coboconk Oce

• Resolve open permits and organize records 150 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Student Hours 2023: 3,052 2024: 4,156

Full Time Sta

2023: 53 2024: 53

151 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Personnel Breakdown

• Planner 1 (3 Full Time)

• Student (910 Hours)

• Planner 2 (3 Full Time)

•Supervisor, Policy Planning (1 Full Time)

• Planner 2 (2 Full Time)

•Mapping and Geographic Information Systems (GIS) Technician (1 Full Time)

Manager, Planning (1 Full Time)

Administrative Assistant (3 Full Time)

Executive Assistant (1 Full Time)

Director, Development Services (1 Full Time)

• Planning Ocer (2 Full Time)

•Supervisor, Development Planning (1 Full Time)

Planning Ocer, Environmental Policy (1 Full Time)

Organization Chart

Structure

• Building Inspector, Part 3 (1 Full Time) • Building Inspector (8 Full Time) • Building and Zoning Clerk (3 Full Time)

•Economic Development Ocer — Business Development (1 Full Time) •Economic Development Ocer — Small Business Programs (1 Full Time) •Economic Development Ocer — Arts and Culture (1 Full Time) •Economic Development Ocer — Curatorial Services (1 Full Time)

•Economic Development Ocer — Tourism (1 Full Time) •Economic Development Ocer — Entrepreneurship (1 Full Time) •Economic Development Ocer — Heritage Planning (1 Full Time) •Student Tourism Services (1962 Hours) •75% Funded •Student (+ 654 Hours)

• Plans Examiner (1 Full Time)

• Economic Development Ocer — Community (1 Full Time)

•Supervisor, Plans Reviews and Inspections (1 Full Time)

•Administrative Assistant (3 Full Time)

•Student (630 Hours)

• Building Inspector, Part 8 (2 Full Time)

•Supervisor, Part 8 Sewage Systems (1 Full Time)

Chief Building Ocial (1 Full Time)

•Economic Development Ocer — Agriculture (1 Full Time)

•Administrative Assistant (1 Full Time)

Manager, Economic Development (1 Full Time)

627,591

Contracted Services

2,972,695

Actuals 2021

7,019,267

77,277

612,981

2,650

600

292,450

2,617,199

3,429,588

3,532,476

Draft Budget 2024

7,556,692

420,204

140,000

2,650

600

549,950

659,860

5,783,428

5,433,094 600,215

Draft Budget 2024

(4,024,216)

(3,760,956)

(97,510)

(165,750)

Draft Budget 2024

Budget 2023

Actuals Budget 2023 2022

9,443,261

1,586,006

2,642,169

2,149

203

279,351

476,764

4,456,619

Actuals 2022

(3,589,679)

(2,753,300)

152 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Total - Development Services Department Proposed Operating Budget

8,190,634

1,969,371

Interfunctional Adjustments

Total - Expenses

713,542

1,966

Transfer to External Clients

Debt, Lease and Financial

366,666

Materials, Supplies and Services

Rents and Insurance Expenses

4,511,498

Actuals 2021

Salaries, Wages and Benets

Expenses

(5,217,938) (6,826,062)

Total - Revenue

(3,818,144)

(144,000)

(692,379)

(2,937,310) (70,608)

Budget 2023

Actuals 2022

(4,045,081)

(49,019)

(1,123,838)

Actuals 2021

User Charges, Licenses and Fines

Other Revenues

Grants

Revenue

Development Services Department Proposed Operating Budget

102,888

Variance (Favourable) / Unfavourable

537,425

342,927

(472,981)

257,500

59,645

350,334

Variance (Favourable) / Unfavourable

(434,537)

(1,007,656)

46,490

526,629

Variance (Favourable) / Unfavourable

2023: 0 2024: 910

2023: 20 2024: 20

(556,092)

(50)

(57)

(192)

(555,793)

(252,545)

(9,909)

(10)

(242,626)

Preliminary Actuals Actuals as of 2022 7/31/2023

153 Kawartha Lakes Budget and Business Plan 2024 • Development Services

(468,434)

Other Recoveries

Total - User Charges, Licenses and Fines

(778)

(467,656)

Actuals 2021

Sales

Police Services Fees

Service Fees

User Charges, Licenses and Fines

Revenue

(525,800)

(200)

(600)

(500)

(524,500)

48%

Budget % Budget 2023 Spent

Student Hours

Full Time Sta

Planning Division Proposed Operating Budget

Personnel Breakdown

(974,340)

(200)

(900)

(973,040)

Draft Budget 2024

(448,540)

400

(400)

(448,540)

Budget Variance (Favourable) / Unfavourable

Manages and provides oversight of the regulatory processes for development, control of the organization and use of land, urban environment design and protection and enhancement of natural processes.

Overview

Planning Division

428,612

83,883

495

0 187,117

154 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Total - Contracted Services

Equipment Maintenance

165,000

0 113%

165,000

83,388

428,612

Professional Fees

187,117

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

19%

Actuals 2021

114,100

15,000

20,000

1,000

22,000

6,000

50,100

Contracted Services

21,547

1,567

4,070

11,462

1,197

3,250

58,232

1,223

14,704

21,914

2,128

18,247

44%

Budget % Budget 2023 Spent

2,146,950

488,834

71,843

948,702

201,288

Preliminary Actuals Actuals as of 2022 7/31/2023

1,594,817

348,699

1,658,116

1,246,118

747,414

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

Capital Out of Operations

19,376

4,191

Operating Materials and Supplies

Advertising

27,033

Postage, Printing, Oce Supplies

3,190

Sta/Board Training and Expense

Telephone and Oce Services

18,054

Materials, Supplies and Services

1,853,378

398,010

1,455,369

Actuals 2021

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

400,000

Draft Budget 2024

124,600

17,500

20,000

1,000

24,000

6,000

56,100

Draft Budget 2024

2,239,185

491,721

1,747,464

Draft Budget 2024

235,000

Budget Variance (Favourable) / Unfavourable

10,500

2,500

2,000

6,000

Budget Variance (Favourable) / Unfavourable

92,235

2,887

89,348

Budget Variance (Favourable) / Unfavourable

(6,372) Actuals 2021

Interdepartmental Charges

Total - Interfunctional Adjustments

Total - Planning Division Proposed Operating Budget

528

(2,802)

(448,540) (400) 400 235,000 (1,191)

Service Fees

Police Services Fees

Sales

Professional Fees

Interdepartmental Charges

25%

142%

(67%)

80%

86%

Budget Variance %

902,546

155 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Variance (Favourable) / Unfavourable

1,176,561

Preliminary Actuals Actuals as of 2022 7/31/2023

(5,544)

Preliminary Actuals Actuals as of 2022 7/31/2023

1,266

Preliminary Actuals Actuals as of 2022 7/31/2023

Account

Planning Division Variance Drivers

1,880,347

(6,372)

Interfunctional Adjustments

1,319

Total - Debt, Lease and Financial

Actuals 2021

1,319

Actuals 2021

Financial Charges

Debt, Lease and Financial

26%

59%

Budget Variance (Favourable) / Unfavourable (111,996)

1,785,496

(1,191)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(5,949)

Draft Budget 2024

2,000

Draft Budget 2024

Increase in fees reduces need for reserve contribution

Rightsizing of Budget

Increase in Sales/Fees

Remarks

1,897,492

Budget % Budget 2023 Spent

(4,758)

Budget % Budget 2023 Spent

2,000

Budget % Budget 2023 Spent

2023: 1,962 2024: 2,616

2023: 11 2024: 11

(1,123,838)

Total - Grants

(2,937,310)

(2,923,898)

(13,412)

(611,774)

Preliminary Actuals Actuals as of 2022 7/31/2023

156 Kawartha Lakes Budget and Business Plan 2024 • Development Services

(1,080,803)

(43,035)

Actuals 2021

Provincial Grants

Federal Grants

Grants

Revenue

(692,379)

0 88%

Budget % Budget 2023 Spent

Student Hours

Full Time Sta

Economic Development Proposed Operating Budget

Personnel Breakdown

(165,750)

Draft Budget 2024

526,629

Budget Variance (Favourable) / Unfavourable

Supports the local economy and business community by oering guidance and support across all of Kawartha Lakes’ key sectors, including manufacturing, agriculture, arts, culture and heritage, tourism and water innovation.

Overview

Economic Development Division

(35,616) (5,903)

Interest Income

Restricted Amounts Earned

Donations and Other Revenue

(3,859)

Total - User Charges, Licenses and Fines

221,093

Employer Paid Benets

(85,941)

(81,815)

(4,126)

1,228,972

254,137

811,214

160,172

651,042

1,210,259

261,073 67%

949,186

17%

974,835

(12,500)

Budget % Budget 2023 Spent

(2,077)

60%

Budget % Budget 2023 Spent

(144,000)

(4,000)

(140,000)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

(3,086)

(2,886)

(200)

Preliminary Actuals Actuals as of 2022 7/31/2023

(70,608)

(2,521)

(63,246)

(4,840)

Preliminary Actuals Actuals as of 2022 7/31/2023

157 Kawartha Lakes Budget and Business Plan 2024 • Development Services

1,086,556

865,463

Salaries and Wages

Total - Salaries, Wages and Benets

Actuals 2021

Salaries, Wages and Benets

Expenses

(3,759)

(100)

Actuals 2021

Other Recoveries

Sales

User Charges, Licenses and Fines

(49,019)

(7,500)

Other Revenues

Total - Other Revenues

Actuals 2021

1,277,180

270,129

1,007,051

Draft Budget 2024

(26,000)

Draft Budget 2024

(97,510)

2,490

(100,000)

Draft Budget 2024

66,921

9,056

57,865

Budget Variance (Favourable) / Unfavourable

(13,500)

Budget Variance (Favourable) / Unfavourable

46,490

6,490

40,000

Budget Variance (Favourable) / Unfavourable

16,485

Operating Materials and Supplies

Actuals 2021 713,542 713,542

Transfer to External Clients

Transfer to External Organizat

Total - Transfer to External Clients

2,642,169

648,006

Preliminary Actuals Actuals as of 2022 7/31/2023

203

60,059

158 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Total - Rents and Insurance Expenses

Rents and Insurance Expenses 0

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Land and Building Rental

190,209

198,928

Total - Contracted Services

60,059

47%

13%

612,981

612,981 106%

Budget % Budget 2023 Spent

600

Budget % Budget 2023 Spent

127,450

Professional Fees

190,209

198,928

Contracted Services

36%

Budget % Budget 2023 Spent

429,185

2,500

269,310

20,880

14,020

13,500

108,975

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

155,073

Actuals 2021

374,000

7,841

91,281

4,947

5,814

53,032

255,736

281,352

1,445

6,343

9,080

67,940

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

Capital Out of Operations

190,028

7,351

Postage, Printing, Oce Supplies

Advertising

8,024

33,849

Sta/Board Training and Expense

Telephone and Oce Services

Actuals 2021

Materials, Supplies and Services

140,000

Draft Budget 2024

600

Draft Budget 2024

149,950

Draft Budget 2024

468,510

2,500

298,860

17,800

32,600

11,400

105,350

Draft Budget 2024

(472,981)

Budget Variance (Favourable) / Unfavourable

22,500

Budget Variance (Favourable) / Unfavourable

39,325

29,550

(3,080)

18,580

(2,100)

(3,625)

Budget Variance (Favourable) / Unfavourable

12,500 18,302 Actuals 2021

Transfers to Reserves

Total - Interfunctional Adjustments

Total - Economic Development Division Proposed Operating Budget 1,440,638

(500)

(472,981)

18,580

(13,500)

253%

1,532,096

Budget % Budget 2023 Spent

500

Budget % Budget 2023 Spent

1,746,980

Draft Budget 2024

(100%) Decrease in external funding reducing program operations

(77%) Decrease in external funding reducing program operations

133% Collaboration with External Agencies

108% Collaboration with External Agencies

(162%) Collaboration with External Agencies

(29%) Decrease in reserve contribution

214,884

Budget Variance (Favourable) / Unfavourable

(500)

Budget Variance (Favourable) / Unfavourable

(76%) Decrease in external funding reducing program operations

Budget Remarks Variance %

975,902

159 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Interdepartmental Charges

Transfer to External Organization

Postage, Printing, Oce Supplies

Other Recoveries

6,490

40,000

Restricted Amounts Earned

Donations and Other Revenue

526,629

Variance (Favourable) / Unfavourable

Provincial Grants

Account

1,265

Preliminary Actuals Actuals as of 2022 7/31/2023

16,089

11,839

4,250

Preliminary Actuals Actuals as of 2022 7/31/2023

Economic Development Division Variance Drivers

1,096,349

5,802

Interdepartmental Charges

Interfunctional Adjustments

Actuals 2021

(3,572,788)

(764)

(3,076,269)

(495,756)

Actuals 2021

(3,258,967)

(20)

(2,757,830)

(501,117)

(1,674,354)

(1,455,979)

(218,375)

Preliminary Actuals Actuals as of 2022 7/31/2023

160 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Total - User Charges, Licenses and Fines

Other Recoveries

Sales

Permits

Service Fees

User Charges, Licenses and Fines

Revenue

(2,215,000)

(1,858,500)

(356,500)

76%

Budget % Budget 2023 Spent

2023: 0 2024: 630

2023: 22 2024: 22

Building and Septic Division Proposed Operating Budget

Personnel Breakdown

Student Hours

Full Time Sta

(2,760,616)

(2,404,116)

(356,500)

Draft Budget 2024

(545,616)

Budget Variance (Favourable) / Unfavourable

Ensures all construction and demolition complies with Building Code Act and Ontario Building Code, including private on-site sewage systems with a daily sewage ow of 10,000 litres or less.

Overview

Building and Septic Division

378,832

Employer Paid Benets

9,628 8,609 9,179

Sta/Board Training and Expense

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

1,081,459

244,224

837,235

0 51 51

Technology Contracted Services

Equipment Maintenance

Total - Contracted Services

5,259

213

6,585

(1,538)

1,929

161 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Professional Fees

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Contracted Services

34,414

44,532

369

4,105

4,407

4,435

21,098

39,086

1,061

10,422

8,731

8,775

15,543

Preliminary Actuals Actuals as of 2022 7/31/2023

1,632,831

378,860

1,253,971

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

11,670

Materials, Supplies and Services

Capital Out of Operations

Actuals 2021

1,571,563

1,192,731

Salaries and Wages

Total - Salaries, Wages and Benets

Actuals 2021

Salaries, Wages and Benets

Expenses

52%

60%

Budget % Budget 2023 Spent

56,930

1,000

16,100

10,500

7,800

21,530

Budget % Budget 2023 Spent

2,075,885

490,305

1,585,580

Budget % Budget 2023 Spent

Draft Budget 2024

66,750

1,000

16,100

10,500

7,800

31,350

Draft Budget 2024

2,267,063

523,927

1,743,136

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

9,820

Budget Variance (Favourable) / Unfavourable

191,178

33,622

157,556

Budget Variance (Favourable) / Unfavourable

1,957,441 Actuals 2021

Total - Interfunctional Adjustments

Total - Building and Septic Division Proposed Operating Budget

483

561,837

370,998

190,839

289,401

162 Kawartha Lakes Budget and Business Plan 2024 • Development Services

Transfers to Reserves

9,820

(545,616)

Permits

Sta/Board Training and Expense

Variance (Favourable) / Unfavourable

5,769

Account

Preliminary Actuals Actuals as of 2022 7/31/2023

1,575,462

1,228,720

346,742

Preliminary Actuals Actuals as of 2022 7/31/2023

883

Preliminary Actuals Actuals as of 2022 7/31/2023

Building and Septic Division Variance Drivers

(4,000)

1,594,606

362,835

Interdepartmental Charges

Transfers to Reserves

Actuals 2021

647

Total - Debt, Lease and Financial

Interfunctional Adjustments

647

Financial Charges

Debt, Lease and Financial

Actuals 2021

74%

689%

(100%) Rightsizing of Budget

46% Rightsizing of Budget

Draft Budget 2024

426,153

Draft Budget 2024

650

Draft Budget 2024

29% Increase in Sales/Fees

Budget Remarks Variance %

Budget % Budget 2023 Spent

81,535

(289,401)

370,936

Budget % Budget 2023 Spent

650

Budget % Budget 2023 Spent

Budget Variance (Favourable) / Unfavourable

344,618

289,401

55,217

Budget Variance (Favourable) / Unfavourable

Engineering and Corporate Assets Who? The Engineering and Corporate Assets Department is made up of the Corporate Assets, Development Engineering, Infrastructure, Design and Construction and Technical Services teams. It is also responsible for overseeing Crossing Guards and the Municipal Airport.

What? Engineering and Corporate Assets ensures responsible development that conforms to City standards and does not negatively impact surrounding properties. The team also manages, coordinates and administers engineering construction services for capital construction projects, as well as prepares ve year capital budgets and implements programs for roads, trac signals, streetlights, drainage and sidewalks. The City’s Asset Management Strategy and Asset Management Plan is also developed and maintained for a comprehensive long-term plan for capital assets.

How? Engineering and Corporate Assets focuses on the design, construction and maintenance of various types of municipal infrastructure, facilities and utility systems. This involves streets, sidewalks, water supply networks, sewers and street lighting. Engineering works closely with all other municipal departments, as well as community partners, consultants and contractors.

163 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

2023 Accomplishments Administration • Modernized manual forms and applications processes for online • Enhanced kawarthalakes.ca to provide more online resource material • Continuous improvements to SharePoint to suit Department needs

Corporate Assets • Completed Phase 1 of 3 of Development Charges by-law appeals • Performed condition assessment of all gravity sewers in Bobcaygeon and Fenelon Falls • Developed 2023 tax-supported and water-wastewater capital budgets

Development Engineering • Assumed legacy subdivisions and project managed the implementation of registered subdivision agreements

• Implemented the Ministry of the Environment, Conservation and Parks Consolidated Linear Infrastructure Environmental Compliance Approval

• Developed training manual, handbook, templates, and communication for onboarding new employees

Technical Services • Resurfaced over 60 km of road through the capital programs of Rural Resurfacing, Gravel Road upgrades, Lifecycle extension

• Completed City-Wide Speed Reduction project • Launched the Transportation Master Plan

Infrastructure, Design and Construction • Completed Lindsay and Omemee Downtown Reconstruction projects • Completed the Lindsay Water Pollution Control Plant expansion capital project • Initiated detailed design for Colborne Street Bridge

Municipal Drains • Constructed three new Municipal Drains, MacEachern Brown, Desroches and Curtin Drains • Ongoing Municipal Drain maintenance to ensure compliance with respective Engineer’s Reports and the Drainage Act

• Utilized the Drainage Act and City Policy to improve drainage for increased productivity and yield of agricultural land

Crossing Guards • Launched pilot project for Mobile Crosswalk Centerline Signs • Launched temporary Crosswalk at Fenelon Township Public School

Municipal Airport • Completed patio renovations (new slab, railing and fencing) • Paved access road from main terminal to the hangars 164 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

2024 Priorities Administration • Continue to streamline processes • Update Customer Service call tree for better call management and reduce number of created cases

• Create process to review and close cases more eciently

Corporate Assets • Phases 2 and 3 of 3 Development Charges by-law appeals • Phase 2 of 3 of Asset Management Plan • 2024 tax-supported and water-wastewater capital budgets

Development Engineering • Continue to ensure responsible development in Kawartha Lakes • Recruit, onboard, train, mentor and retain sta • Maintain eective organization of development engineering documentation

Technical Services • Complete the Transportation Master Plan • Implement associated capital programs • Review and report on trac safety warrants and request for trac calming

Infrastructure, Design and Construction • Oversee all design, construction and major maintenance on public highways, bridges, sewers, water mains and other related infrastructure

• Complete the Water and Wastewater Servicing and Capacity Master Plan • Complete Colborne Street Design

Municipal Drains • Construct the Waite Municipal Drain • Continue proactive and landowner prompted inspection and maintenance of Municipal Drains • Develop new Municipal Drain Maintenance protocols for eciency

Crossing Guards • Assess pilot project on Mobile Crosswalk Centerline Signs and expand where possible • Recruit a full complement of stang

Municipal Airport • Extend taxiway from new hangars to main apron and paving extension • Service potential new hangar sites with hydro

165 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

2023: 9,850 2024: 9,850

2023: 28 2024: 30

•Engineering Tech (Cont.) (.50)

• Engineering Tech (2 Full Time)

Additional Hours

• Engineering Tech (1 Full Time)

• Senior Engineering Tech (2 Full Time)

•Supervisor, Capital Project Management (+ 1 Full Time)

Full Time Sta

• Senior Engineering Tech (1 Full Time)

•Supervisor, Development Engineering (+ 1 Full Time)

Student (4,320 Hours)

2023: 5,000 2024: 5,000

Student Hours

• Engineering Tech (1 Full Time)

• Senior Engineering Tech (1 Full Time)

•Supervisor, Environmental Capital Project Management (1 Full Time)

Manager, Infrastructure Design and Construction (1 Full Time)

Director, Engineering and Corporate Assets (1 Full Time)

•Crossing Guards (7,770 hours)

• Senior Engineering Tech (2 Full Time)

•Supervisor, Development Engineering (1 Full Time)

Manager, Development Engineering (1 Full Time)

•Administrative Assistant (1 Full Time)

Executive Assistant (1 Full Time)

166 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Personnel Breakdown

•Student (680 Hours)

•Asset Management Coordinator (2 Full Time)

Manager, Corporate Assets (1 Full Time)

Organization Chart

Structure

• Engineering Tech (1 Full Time)

• Senior Engineering Tech (1 Full Time)

•Supervisor, Trac Management (1 Full Time)

Airport Manager (1 Contract)

•Engineering Tech (Cont.) (.50)

•Senior Engineering Tech — Municipal Drains (1 Full Time)

•Engineering Tech (1 Full Time)

•Senior Engineering Tech (1 Full Time)

Manager, Technical Services (1 Full Time)

Actuals 2022 2,115,282

1,655,534

3,004,014

Actuals 2021

2,613,495

(143,569)

62,033

14,886

364,620

440,477

2,221,810

Budget 2023

3,041,006

(1,250,989)

52,008

12,393

11,000

338,440

2,220,537

Draft Budget 2024

3,578,438

272,715

47,950

15,560

11,000

371,400

546,550

2,313,263

3,553,715 324,439

Draft Budget 2024

(1,357,901)

(1,241,150)

(5,000)

(60,741)

(51,010)

Draft Budget 2024

Budget 2023

(819,196)

(705,886)

(5,000)

167 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Total - Engineering and Corporate Assets Department Proposed Operating Budget

Total - Expenses

(62,247)

49,769

Debt, Lease and Financial

Interfunctional Adjustments

13,592

Interest on Long Term Debt

204,268

Contracted Services 10,106

334,490

Materials, Supplies and Services

Rents and Insurance Expenses

2,063,517

Salaries, Wages and Benets

2,265,566

Actuals 2022

Actuals 2021

Expenses

(888,732)

(957,961)

Total - Revenue

(773,734)

(865,772)

(2,200)

(58,909)

(49,401)

(56,748) (58,250)

Budget 2023

Actuals 2022

User Charges, Licenses and Fines

Other Revenues

(42,870)

(47,119)

Tax Revenues

Grants

Actuals 2021

Revenue

Engineering and Corporate Assets Department Proposed Operating Budget

(1,273)

Variance (Favourable) / Unfavourable

537,432

1,523,704

(4,058)

3,167

32,960

222,111

(1,240,452)

Variance (Favourable) / Unfavourable

(538,705)

(535,264)

(1,832)

(1,609)

Variance (Favourable) / Unfavourable

2023: 2 2024: 2

Full Time Sta

(130,361)

(3,110)

Preliminary Actuals Actuals as of 2022 7/31/2023

0 0%

Budget % Budget 2023 Spent

168 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

(324,930)

Actuals 2021

User Charges, Licenses and Fines

Total - User Charges, Licenses and Fines

(2,200)

Total - Other Revenues

(324,930)

(2,200)

Donations and Other Revenue

Service Fees

Actuals 2021

Other Revenues

Revenue

Administration Division Proposed Operating Budget

Personnel Breakdown

(3,000)

Draft Budget 2024

(3,000)

Budget Variance (Favourable) / Unfavourable

The Administration Division is responsible for the overall management and budgeting of all Divisions, Crossing Guard program, management of the Municipal Airport, nancial management, long range needs and feasibility planning and ensures Department goals align with corporate strategy.

Overview

Administration Division

20,319

Total - Contracted Services

393,045

102,195

290,850

(4,713)

(46,280)

742

23,221

10,134

7,470

45,815

1,135

Preliminary Actuals Actuals as of 2022 7/31/2023

715

(56,283)

4,999

12,160

12,391

27,448

Preliminary Actuals Actuals as of 2022 7/31/2023

1,720,660

372,658

1,348,001

Preliminary Actuals Actuals as of 2022 7/31/2023

104%

(7%)

50,000

50,000 2%

Budget % Budget 2023 Spent

66,000

10,000

27,500

12,000

16,500

Budget % Budget 2023 Spent

378,559

88,437

290,122

Budget % Budget 2023 Spent

169 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

20,319

Professional Fees

Actuals 2021

Contracted Services

Vehicle and Equipment Fuel

(1,783)

3,200

Postage, Printing, Oce Supplies

Total - Materials, Supplies and Services

8,790

Telephone and Oce Services

(50,773)

12,919

Sta/Board Training and Expense

Material and Equipment Charges

24,081

Materials, Supplies and Services

1,599,567

364,787

1,234,780

Actuals 2021

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

50,000

Draft Budget 2024

62,000

5,000

27,500

12,000

17,500

Draft Budget 2024

403,899

90,235

313,664

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

(4,000)

(5,000)

1,000

Budget Variance (Favourable) / Unfavourable

25,340

1,798

23,542

Budget Variance (Favourable) / Unfavourable

(29,378) (29,378) Actuals 2021

Interfunctional Adjustments

Interdepartmental Charges

Total - Interfunctional Adjustments

Total - Administration Division Proposed Operating Budget

66,452

44,778 (5,000)

Interdepartmental Charges

Vehicle & Equipment Fuel

64%

Budget Variance (Favourable) / Unfavourable 63,118

661,555

44,778

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

148,656

Draft Budget 2024

(50%) Rightsizing of Budget

43% Interfunctional Charge Increase

(100%) Rightsizing of Budget

46% Rightsizing of Budget

29% Increase in Sales/Fees

Budget Remarks Variance %

598,437

Budget % Budget 2023 Spent

103,878

Budget % Budget 2023 Spent

170 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

289,401

9,820

Transfers to Reserves

Sta/Board Training and Expense

(545,616)

Permits

452,809

Variance (Favourable) / Unfavourable

1,583,268

Preliminary Actuals Actuals as of 2022 7/31/2023

(53,561)

Preliminary Actuals Actuals as of 2022 7/31/2023

Account

Administration Division Variance Drivers

1,261,596

Actuals 2021

Student Hours 2023: 680 2024: 680

Full Time Sta 2023: 3 2024: 3

Salaries and Wages

317,437

330,508

65,792

159,316

34,098

362,959

80,684 44%

282,275

264,716

125,218

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

171 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Total - Salaries, Wages and Benets

67,773

249,664

Salaries, Wages and Benets

Employer Paid Benets

Actuals 2021

Expenses

Corporate Assets Division Proposed Operating Budget

Personnel Breakdown

204,187

87,047

117,140

Draft Budget 2024

(158,772)

6,363

(165,135)

Budget Variance (Favourable) / Unfavourable

Corporate Assets develops and implements the City’s Asset Management Program, Asset Management Plan, Long-Term Financial Plan and Capital Budget. It oversees and administers the Development Charge Background Studies and by-laws, Capital Charge Studies and bylaws and Water/Wastewater User Rate and Capacity Studies; capital planning, nancial planning and economic modeling supportive of the Asset Management Program and City’s long-term nancial sustainability.

Overview

Corporate Assets Division

(500)

(165,135)

79%

327,187

50% Rightsizing of Budget

59% Other wage increases

Budget Remarks Variance %

300,455

0 Draft Budget 2024

52%

Draft Budget 2024

105,400

Draft Budget 2024

17,600

2,000

700

500

14,400

Draft Budget 2024

Budget % Budget 2023 Spent

(185,504)

Budget % Budget 2023 Spent

105,400

172 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Telephone and Oce Services

Salaries and Wages

Variance (Favourable) / Unfavourable

152,171

283,145

(96,594)

210,709

(179,121)

Preliminary Actuals Actuals as of 2022 7/31/2023

Corporate Assets Division Variance Drivers

Account

83,377

Preliminary Actuals Actuals as of 2022 7/31/2023

123,700

83,377

105,400

35%

123,700

17,600

2,000

700

1,000

13,900

Budget % Budget 2023 Spent

6,072

227

5,788

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

8,059

1,985

502

334

5,238

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

(121,033)

Total - Interfunctional Adjustments

Total - Corporate Assets Division Proposed Operating Budget

(121,033)

Interdepartmental Charges

Actuals 2021

7,481

Total - Contracted Services

Interfunctional Adjustments

7,481

Actuals 2021

Professional Fees

Contracted Services

6,825

389

Advertising

Total - Materials, Supplies and Services

354

Postage, Printing, Oce Supplies

Sta/Board Training and Expense 249

5,833

Materials, Supplies and Services

Telephone and Oce Services

Actuals 2021

26,732

Budget Variance (Favourable) / Unfavourable

185,504

Budget Variance (Favourable) / Unfavourable

(500)

500

Budget Variance (Favourable) / Unfavourable

2023: 720 2024: 720

2023: 7 2024: 8

Total - Other Revenues

Preliminary Actuals Actuals as of 2022 7/31/2023

(5,000)

173 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Actuals 2021

Donations and Other Revenue

Other Revenues

Revenue

Budget % Budget 2023 Spent

Student Hours

Full Time Sta

Development Engineering Division Proposed Operating Budget

Personnel Breakdown

(5,000)

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

Development Engineering ensures responsible development following City standards that does not negatively impact surrounding Properties. It provides engineering review and approval of development applications, including preparation of subdivision agreements, site inspections and management of security, and is responsible for preparing, coordinating and supervising the compilation and preparation of development engineering reports related to development proposals and applications (e.g. rezoning, minor variance, subdivisions, consent, site plan control, building permits) including water and wastewater capacities, lot grading, lot drainage and/or storm water management.

Overview

Development Engineering Division

Total - Salaries, Wages and Benets

Total - Interfunctional Adjustments

(168,699)

361,457

72,808

288,649

872

(38,334)

Preliminary Actuals Actuals as of 2022 7/31/2023

270

Preliminary Actuals Actuals as of 2022 7/31/2023

8,460

1,847

6,613

Preliminary Actuals Actuals as of 2022 7/31/2023

66%

43%

10%

(96,613)

(96,613) 40%

Budget % Budget 2023 Spent

8,500

Budget % Budget 2023 Spent

836,563

184,799

651,764

Budget % Budget 2023 Spent

(254,000)

Budget % Budget 2023 Spent

174 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Interdepartmental Charges

Interfunctional Adjustments

Total - Materials, Supplies and Services

Actuals 2021

Sta/Board Training and Expense

Actuals 2021

Employer Paid Benets

Materials, Supplies and Services

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

Total - User Charges, Licenses and Fines

Expenses

Actuals 2021

Service Fees

User Charges, Licenses and Fines

Draft Budget 2024

8,500

Draft Budget 2024

860,453

203,923

656,530

Draft Budget 2024

(561,000)

Draft Budget 2024

96,613

Budget Variance (Favourable) / Unfavourable

23,890

19,124

4,766

Budget Variance (Favourable) / Unfavourable

(307,000)

Budget Variance (Favourable) / Unfavourable

Actuals 2021 8,730

96,613

Increased Growth

302,953

(100%)

121%

(186,497)

Budget Variance (Favourable) / Unfavourable

Capital Wages moved from Interfunctional Charges

Increased Growth

Budget Remarks Variance %

489,450

Draft Budget 2024

Budget % Budget 2023 Spent

175 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

(307,000)

Variance (Favourable) / Unfavourable

Service Fees

Account

155,296

Preliminary Actuals Actuals as of 2022 7/31/2023

Development Engineering Division Variance Drivers

Total - Development Engineering Division Proposed Operating Budget

Additional Hours 2023: 10,040 2024: 10,040

Full Time Sta 2023: 9 2024: 10

(42,870)

Total - Grants

(58,250)

(29,455)

Preliminary Actuals Actuals as of 2022 7/31/2023

(58,909)

(58,909) 50%

Budget % Budget 2023 Spent

176 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

(42,870)

Actuals 2021

Provincial Grants

Grants

Revenue

Infrastructure Design and Construction Division Proposed Operating Budget

Personnel Breakdown

(60,741)

Draft Budget 2024

(1,832)

Budget Variance (Favourable) / Unfavourable

2023: 1,440 2024: 1,440

Student Hours

Manages, coordinates, designs, constructs and administers engineering construction services for capital construction projects. It oversees all design, construction and major maintenance on public highways, bridges, sewers, water mains and other related infrastructure, as well as provides technical and strategic guidance on infrastructure construction projects and responsible for schedule, quality and cost control of engineering capital construction work programs.

Overview

Infrastructure Design and Construction Division

(100)

Total - User Charges, Licenses and Fines

1,130

332

798

6,024

(3,355)

141

9,237

195,921

42,628

18%

9,750

250

9,500

62%

Budget % Budget 2023 Spent

1,093,032

237,744

177 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

326

Material and Equipment Charges

Total - Materials, Supplies and Services

Postage, Printing, Oce Supplies

Materials, Supplies and Services 326

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Total - Salaries, Wages and Benets

Sta/Board Training and Expense

103,029

93,585

Employer Paid Benets

23,177

19,649

Salaries and Wages

153,292

73,935

Salaries, Wages and Benets 855,288

79,853

Budget % Budget 2023 Spent

(200)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Expenses

(100)

Actuals 2021

Other Recoveries

User Charges, Licenses and Fines

10,750

250

10,500

Draft Budget 2024

285,802

269,345

16,457

Draft Budget 2024

1,000

Budget Variance (Favourable) / Unfavourable

(807,230)

31,601

(838,831)

Budget Variance (Favourable) / Unfavourable

Preliminary Actuals Actuals as of 2022 7/31/2023 58,833

Actuals 2021 63,445

780,299

(841,453)

Variance (Favourable) / Unfavourable

(100%)

(110%)

251,370

Draft Budget 2024

15,559

Draft Budget 2024

(27,543)

Budget Variance (Favourable) / Unfavourable

780,519

Budget Variance (Favourable) / Unfavourable

Capital Wages moved from Interfunctional Charges in 2024

Budget Remarks Variance %

278,913

Budget % Budget 2023 Spent

(764,960)

Budget % Budget 2023 Spent

178 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Interdepartmental Charges

Salaries and Wages

Account

Infrastructure Design and Construction Division Variance Drivers

168,760

(3,530)

Total - Infrastructure Design and Construction Division Proposed Operating Budget

12,924

12,504

(3,530)

Total - Interfunctional Adjustments

12,924

Preliminary Actuals Actuals as of 2022 7/31/2023

12,504

Actuals 2021

Interdepartmental Charges

Interfunctional Adjustments

2023: 0 2024: 1,040

2023: 0 2024: 6

0 0

Employer Paid Benets

Total - Salaries, Wages and Benets

2,568

555

2,013

289,431

61,313

228,118

Preliminary Actuals Actuals as of 2022 7/31/2023

783,056

163,244

619,812

179 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Actuals 2021

Salaries and Wages

Salaries, Wages and Benets

Expenses

37%

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Technical Services Division Proposed Operating Budget

Personnel Breakdown

414,722

172,070

242,652

Draft Budget 2024

(368,334)

8,826

(377,160)

Budget Variance (Favourable) / Unfavourable

2023: 0 2024: 2,160

Student Hours

Manages the City’s municipal drain infrastructure, asset management with GIS adaptability, manage and implement capital improvement projects for the rural resurfacing program, trac light and street light improvements, large culvert replacements and city parking lot improvement programs; preparation of long term capital planning for roads, trac signals, streetlights, drainage and sidewalks; carry out the trac count program including warrant studies for trac control devices and signage.

Overview

Technical Services Division

975

386,028

Interdepartmental Charges

423,222 405,528

0 Draft Budget 2024

Draft Budget 2024

8,500

Draft Budget 2024

Budget % Budget 2023 Spent

(386,028)

17,694

Budget Variance (Favourable) / Unfavourable

386,028

Budget Variance (Favourable) / Unfavourable

(100%) Capital Wages moved from Interfunctional Charges in 2024

(61%) Capital Wages moved from Interfunctional Charges in 2024

Budget Remarks Variance %

290,406

11%

Budget % Budget 2023 Spent

8,500

Budget % Budget 2023 Spent

180 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

(377,160)

Variance (Favourable) / Unfavourable

2,568

Preliminary Actuals Actuals as of 2022 7/31/2023

Salaries and Wages

Account

Technical Services Division Variance Drivers

Actuals 2021

Total - Interfunctional Adjustments

Total - Technical Services Division Proposed Operating Budget

Interdepartmental Charges

Actuals 2021

Total - Materials, Supplies and Services

Interfunctional Adjustments

Actuals 2021

Sta/Board Training and Expense

Materials, Supplies and Services

2023: 5,432 2024: 7,770

Additional Hours

Salaries and Wages

52,928

100,342

5,814

94,527

87,184

5,239

81,945

Preliminary Actuals Actuals as of 2022 7/31/2023

99,546

6,426

93,120

88%

Budget % Budget 2023 Spent

181 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Total - Salaries, Wages and Benets

2,606

50,323

Salaries, Wages and Benets

Employer Paid Benets

Actuals 2021

Expenses

Crossing Guards Division Proposed Operating Budget

Personnel Breakdown

144,200

10,460

133,740

Draft Budget 2024

44,654

4,034

40,620

Budget Variance (Favourable) / Unfavourable

The mandate of the Crossing Guard program is to ensure elementary school students cross streets safely as they walk to and from school. All Crossing Guards are regulated by the Ministry of Transportation. The Municipal Act mandates that all Crossing Guards must be municipal employees.

Overview

Crossing Guards Division

4,034

40,620

Variance (Favourable) / Unfavourable

108,046

Budget Variance (Favourable) / Unfavourable 44,154

152,200

(500)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

8,000

2,500

5,500

Draft Budget 2024

63% Increase new/additional legislations

44% Increase new/additional legislations

Budget Remarks Variance %

160%

Budget % Budget 2023 Spent

8,500

2,500

6,000

Budget % Budget 2023 Spent

182 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Employer Paid Benets

Salaries and Wages

Account

Crossing Guards Division Variance Drivers

125,080

57,996

(100,795)

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

13,610

Total - Crossing Guards Division Proposed Operating Budget

24,739

4,215

13,549

5,038

128

Operating Materials and Supplies

20,524

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

4,910

Actuals 2021

Sta/Board Training and Expense

Materials, Supplies and Services

(540,742)

(643,373)

(7,200)

(435,602)

(187,045)

(306,622)

(4,700)

(181,579)

(112,473)

(451,886)

(9,000)

(237,356)

(189,150)

68%

(16,380)

(13,526)

(7,870)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

183 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

Total - User Charges, Licenses and Fines

(7,720)

(360,475)

Sales

Other Recoveries

(155,542)

(17,005)

Service Fees

Facilities Rental and Leases

Actuals 2021

User Charges, Licenses and Fines

Revenue

Municipal Airport Division Proposed Operating Budget

(677,150)

(8,000)

(468,000)

(189,150)

(12,000)

Draft Budget 2024

(225,264)

1,000

(230,644)

4,380

Budget Variance (Favourable) / Unfavourable

The Municipal Airport is an important asset that oers signicant economic and community benets. It brings visitors to our community, creates jobs and supports local business by making their customers and suppliers more accessible. The airport is the only facility between Minden and Peterborough available for Ornge medical evacuations and is used frequently for life-saving missions. The airport is owned by the City and is operated by the Loomex Group.

Overview

Municipal Airport Division

9,293

Utilities and Fuels

10,106

Total - Rents and Insurance Expenses

60%

11,000

11,000 0%

Budget % Budget 2023 Spent

183,040

4,000

16,000

184 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

10,106

Rents and Insurance Expenses

Insurance

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

109,872

195,106

3,016

1,547

176,468

6,511

12,989

105,309

163,040

73%

175,606

205,589

189,189

10,400

2,500

1,200

2,300

Budget % Budget 2023 Spent

150,904

138,468

6,032

2,647

3,756

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

405,564

389,417

9,327

1,019

2,844

2,929

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Contracted Services

3,248

Professional Fees

Grounds Maintenance Contracted Services

155,404

Contracted Services

17,816

Actuals 2021

Building Maintenance

324,085

Total - Materials, Supplies and Services

Material and Equipment Charges

310,656

1,018

Advertising

Vehicle and Equipment Fuel

502

2,616

Actuals 2021

Postage, Printing, Oce Supplies

Telephone and Oce Services

Materials, Supplies and Services

Expenses

11,000

Draft Budget 2024

216,000

6,000

10,000

200,000

Draft Budget 2024

431,200

2,000

410,000

10,000

2,000

3,200

4,000

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

32,960

2,000

(6,000)

36,960

Budget Variance (Favourable) / Unfavourable

225,611

2,000

220,811

(400)

(500)

2,000

1,700

Budget Variance (Favourable) / Unfavourable

25,047 75,660 Actuals 2021

Municipal Taxes

Total - Interfunctional Adjustments

Total - Municipal Airport Division Proposed Operating Budget

31,303

26,756

4,547

53,658

(9,573)

Preliminary Actuals Actuals as of 2022 7/31/2023

76,189

26,110

50,080

33%

102,050 40,981

108,500 Draft Budget 2024

40%

27,500

81,000

Draft Budget 2024

12,500

Draft Budget 2024

Budget % Budget 2023 Spent

78,238

27,500

50,738

Budget % Budget 2023 Spent

15,000

Budget % Budget 2023 Spent

185 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

61,818

50,613

Interdepartmental Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Interfunctional Adjustments

4,971

20,172

16,242

Total - Debt, Lease and Financial

4,971

16,242

20,172

Preliminary Actuals Actuals as of 2022 7/31/2023

Financial Charges

Debt, Lease and Financial

Actuals 2021

61,069

Budget Variance (Favourable) / Unfavourable

30,262

Budget Variance (Favourable) / Unfavourable

(2,500)

Budget Variance (Favourable) / Unfavourable

30,262

Interdepartmental Charges

60% Inationary costs

50% Inationary costs

(38%) Rightsizing of Budget

23% Inationary costs

117% Rightsizing of Budget

(20%) Rightsizing of Budget

167% Rightsizing of Budget

74% Rightsizing of Budget

97% Increase in Sales/Fees

(27%) Increase in Sales/Fees

Budget Remarks Variance %

186 Kawartha Lakes Budget and Business Plan 2024 • Engineering and Corporate Assets

2,000

(6,000)

Building Maintenance

Grounds Maint Contracted Services

36,960

Professional Fees

2,000

Material and Equipment Charges

(500)

Advertising 220,811

2,000

Postage, Printing, Oce Supplies

Vehicle and Equipment Fuel

1,700

(230,644)

4,380

Variance (Favourable) / Unfavourable

Telephone and Oce Services

Sales

Service Fees

Account

Municipal Airport Division Variance Drivers

Community Services Who? Community Services is comprised of Administration and Courier Services, Building and Property, Customer Services, Parks and Recreation (Cemeteries), and supports the Library Board.

What? The Department manages all municipal facilities and delivers all recreational programs to enhance the quality of life for residents. It also oversees the municipality’s entire customer experience to deliver high quality, consistent service across all departments

How? Administration supports all Community Services’ functions and budgeting to ensure the Department aligns with the corporate strategy. Focusing on the community of Kawartha Lakes, it integrates all of its front line services and works closely with all other departments to provide exceptional public service.

187 Kawartha Lakes Budget and Business Plan 2024 • Community Services

2023 Accomplishments Administration • Delivered funding programs, including the Legacy C.H.E.S.T. Fund and Fenelon Falls Powerlinks • Streamlined and drove eciencies to Courier Services • Reopened the Bobcaygeon Service Centre and Library

Customer Services • Started journey towards a “One Stop Shop” model for Customer Service Delivery • Implemented a Call Quality Program to improve customer experience and service administration • Expanded performance measure tracking and reporting to Council, highlighting areas of improvement

Building and Property • Replaced and upgraded HVAC Units to increase eciency of us and conserve energy • Implemented the Coboconk Summit Wellness Centre with community partners • Completed Old Gaol Phase 2 renovation project and wall demolition

Parks and Recreation • Developed and adopted Trails Master Plan • New Trail Links, including Wilson Fields and South Lindsay, for better active transportation access • Completed parking lots at various facilities for better access (e.g. Forbert Memorial Pool, Manvers Community Centre)

2024 Priorities Administration • C.H.E.S.T. Fund Policy Review • Re-align departmental management to support community growth and strategic priorities • Property review for potential disposal, transfer or acquisition to/from community groups

Customer Services • Review Customer Service Standards • Modernize Coboconk and Lindsay Service Centres • Launch Customer Experience Strategy

Building and Property • Deliver Asset Management and Building Condition Assessment Program • Implement EMS Facility Headquarters project • Old Gaol Phase 3 – beautication and restoration of museum courtyard, stone, brick and chimney

Parks and Recreation • Determine best use of Ops property, through public engagement and consultation • Centennial Park Redevelopment Design Plan • Develop Parks and Recreation Strategic Plan to determine growth related capital needs as per Development Charges Study

188 Kawartha Lakes Budget and Business Plan 2024 • Community Services

2023: 80,768 2024: 83,888

• Students (4,680 Hours)

•Students (7,920 Hours)

Additional Hours

• Community Development Coordinator (2 Full Time)

•Logie Park Operations (Seasonal 1,560 Hours)

Full Time Sta

• Marketing Assistant (1 Full Time)

• Facility Booking Clerk (2 Full Time)

Community Partnership and Program Supervisor (1 Full Time)

•Operations Seasonal Labourer (Seasonal 7,160 Hours)

•Parks Crew Leader (1 Full Time)

•Central Parks Supervisor (1 Full Time)

Manager of Parks and Recreation (1 Full Time)

• Parks Crew Leader (1 Full Time)

• South Area Supervisor (1 Full Time)

2023: 26,840 2024: 26,840

Student Hours

• Students (1,440 Hours)

• North Park Operations Seasonal Labourer (Seasonal 6,240 Hours)

• Manvers Community Centre Facility Maintenance — Community Services (1 Full Time Seasonal 1,560 Hours Part Time 1,872 Hours)

• Students (2,880 Hours)

• Centennial Trailer Park Seasonal Labourer (Seasonal 2,976 Hours Student 1,440 Hours)

• Woodville Community Centre Facility Maintenance — Community Services (1 Full Time Seasonal 1,560 Hours)

• Emily/Omemee Community Centre Facility Maintenance — Community Services (1 Full Time Seasonal 1,560 Hours Part Time 2,496 Hours)

• Bobcaygeon Community Centre Facility Maintenance — Community Services (2 Full Time Part Time 1,872 Hours)

• Parks Crew Leader (1 Full Time)

•North Area Supervisor (1 Full Time)

• Fenelon Falls Community Centre Facility Maintenance — Community Services (2 Full Time Part Time 1,006 Hours)

• Inspection Coordinator (+ 1 Full Time)

• Building Maintenance Technician (1 Full Time)

•Capital Infrastructure and Special Projects Supervisor (1 Full Time)

• Little Britain Community Centre Facility Maintenance — Community Services (3 Full Time Part Time 3,744 Hours)

• Oakwood Community Centre Facility Maintenance — Community Services (2 Full Time Part Time 2,496 Hours)

Director, Community Services (1 Full Time)

2023: 72 2024: 77

•Administrative Assistant (2 Full Time)

Executive Assistant (1 Full Time)

•Courier (9 Full Time 360 Part Time Hours)

189 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Personnel Breakdown

•Service Administrator 1 (5 Full Time Part Time 1,570 Hours)

•Service •Administrator 2 (1 Full Time)

•Service •Administrator 3 (3 Full Time)

Manager of Customer Service (1 Full Time)

Organization Chart

Structure

• Facility Maintenance — Victoria Park Armory (1 Full Time Part Time 2496 Hours)

• PT Front Desk (6,058 Hours)

• PT Facility Sta (5,840 Hours)

• Facilities Crew Lead (1 Full Time)

• Fitness and Membership Sta (7,542 Hours)

• Fitness and Membership Coordinator (1 Full Time)

• Facility Maintenance — Community Services (6 Full Time)

• Aquatics Sta (19,160 Hours)

• Assistant Aquatics Coordinator (2 Full Time)

• Aquatics Coordinator (1 Full Time)

•Recreation Complex Services Supervisor (1 Full Time)

• Trail Operations • Labourer (+ 1 Full Time) Seasonal (996 Hours) Students (2,160 Hours)

• Cemetery Operations Labourer (+ 1 Full Time) Seasonal (+ 1,560 Hours) Students (2,160 Hours)

• Cemetery Administrator (1 Full Time )

• Parks Crew Leader (1 Full Time)

•Trails and Cemetery Operations Supervisor (+ 1 Full Time)

• Forestry Operations Arborist (3 Full Time) Students (1,440 Hours)

• Horticultural Operations Horticulturalist (1 Full Time) Gardener (+ 1,560 Hours) Students (2,160 Hours)

•Forestry and Horticultural Operations Supervisor (+ 1 Full Time)

•Student — Building (560 Hours)

• Works Control Ocer (1 Full Time)

• Building Custodian (2,496 Hours)

• Facility Maintenance — Community Services (1 Full Time)

• Building Maintenance Tech (3 Full Time)

• Administrative Assistant (1 Full Time)

•Supervisor, Facility Management Operations •(1 Full Time)

Manager, Buildings and Property (1 Full Time)

• Facility Projects Delivery Coordinator (3 Full Time)

•Supervisor, Capital Projects Delivery (1 Full Time)

998,540

Interfunctional Adjustments

Actuals 2022 11,020,818

Actuals 2021 9,628,954

15,092,630

1,106,976

398,851

78,069

444,105

2,891,411

2,868,308

7,304,912

12,288,335

Budget 2023

16,011,488

1,185,135

311,200

54,650

425,933

2,676,320

2,963,950

8,394,300

Budget 2023

(3,723,153)

(3,340,065)

190 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Total - Community Services Department Proposed Operating Budget

12,214,235

221,002

Transfer to External Clients

Total - Expenses

45,122

Debt, Lease and Financial

502,941

1,656,035

Contracted Services

Rents and Insurance Expenses

2,381,391

Materials, Supplies and Services

6,409,205

Actuals 2022

Actuals 2021

Expenses

Salaries, Wages and Benets

(4,071,812)

(2,585,281)

Total - Revenue

(3,595,948)

(341,088)

(42,000)

(75,700) (400,165)

Budget 2023

Actuals 2022

(2,272,898)

(251,232)

(61,150)

Actuals 2021

User Charges, Licenses and Fines

Other Revenues

Grants

Revenue

12,844,638

Draft Budget 2024

17,126,588

1,435,275

311,200

76,150

460,000

3,243,310

556,303

Variance (Favourable) / Unfavourable

1,115,100

250,140

21,500

34,067

566,990

168,595

73,808

8,468,108 3,132,545

Variance (Favourable) / Unfavourable

(558,797)

(475,535)

(53,262)

(30,000)

Variance (Favourable) / Unfavourable

Draft Budget 2024

(4,281,950)

(3,815,600)

(394,350)

(72,000)

Draft Budget 2024

Community Services Department Proposed Operating Budget

2023: 360 2024: 360

2023: 2 2024: 2

(53,739) (53,739)

Restricted Amounts Earned

Total - Other Revenues

(150,000)

Preliminary Actuals Actuals as of 2022 7/31/2023

191 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Actuals 2021

Other Revenue

Revenue

0 0%

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Administration Division Proposed Operating Budget

Personnel Breakdown

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

Administration is responsible for the management and budgeting of all Community Services Divisions, as well as municipal Courier services, community funding programs, nancial management, the assessment of long range needs and feasibility planning.

Overview

Administration Division

7,312

Total - Materials, Supplies and Services

682

Total - Rents and Insurance Expenses

7,544

500

1,433

634

4,977

682

227

Preliminary Actuals Actuals as of 2022 7/31/2023

202

Preliminary Actuals Actuals as of 2022 7/31/2023

13,448

500

936

1,631

10,381

192 Kawartha Lakes Budget and Business Plan 2024 • Community Services

682

Equipment Rental

Actuals 2021

2,955

Total - Contracted Services

Rents and Insurance Expenses

2,955

Professional Fees

Actuals 2021

500

Advertising

Contracted Services

586

2,785

Telephone and Oce Services

Postage, Printing, Oce Supplies

3,441

Materials, Supplies and Services

Sta/Board Training and Expense

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

216,727

373,329

45,716

286,200

76,465 58%

74%

1,000

1,000 23%

Budget % Budget 2023 Spent

400

Budget % Budget 2023 Spent

10,150

500

1,050

1,800

6,800

Budget % Budget 2023 Spent

376,834

86,064

290,770

296,863

171,011

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Salaries, Wages and Benets

61,138

225,062

Salaries and Wages

Employer Paid Benets

Actuals 2021

Salaries, Wages and Benets

Expenses

700

Draft Budget 2024

10,150

500

850

1,800

7,000

Draft Budget 2024

383,446

81,569

301,877

Draft Budget 2024

(300)

Budget Variance (Favourable) / Unfavourable

(400)

Budget Variance (Favourable) / Unfavourable

(200)

200

Budget Variance (Favourable) / Unfavourable

6,612

(4,495)

11,107

Budget Variance (Favourable) / Unfavourable

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021 (6,896) 24,440 17,544

Interfunctional Adjustments

Interdepartmental Charges

Municipal Taxes

Total - Interfunctional Adjustments

(400) (300)

Professional Fees

Equipment Rental

193 Kawartha Lakes Budget and Business Plan 2024 • Community Services

(200)

Variance (Favourable) / Unfavourable

Postage, Printing, Oce Supplies

Account

271,108

427,379

328,235

33,109

34,780

(1,671)

Preliminary Actuals Actuals as of 2022 7/31/2023

24,907

28,629

(3,722)

13,500

Actuals 2021

Administration Division Variance Drivers

Total - Administration Division Proposed Operating Budget

164,250

67,239

13,500

Total - Transfer to External Clients

164,250

67,239

Transfer to External Organizations

Preliminary Actuals Actuals as of 2022 7/31/2023

561

Actuals 2021

Total - Debt, Lease and Financial

561

Preliminary Actuals Actuals as of 2022 7/31/2023

Transfer to External Clients

Actuals 2021

Financial Charges

Debt, Lease and Financial

100%

425,436

(30%) Inationary costs

(100%) Rightsizing of Budget

(19%) Inationary costs

Budget Remarks Variance %

415,245

17,640 Draft Budget 2024

248%

35,500

(17,860)

Draft Budget 2024

13,500

Draft Budget 2024

Budget % Budget 2023 Spent

13,361

30,361

(17,000)

Budget % Budget 2023 Spent

13,500

Budget % Budget 2023 Spent

10,191

Budget Variance (Favourable) / Unfavourable

4,279

5,139

(860)

Budget Variance (Favourable) / Unfavourable

Additional Hours 2023: 1,570 2024: 1,570

Full Time Sta 2023: 10 2024: 10

(16,985)

(396)

(18,801)

(305)

(288)

(6,282)

(6,212)

(70)

(15,500)

(500)

41%

(15,000)

(18,209)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

194 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Total - User Charges, Licenses and Fines

Other Recoveries

(16,589)

Licenses

Sales

Actuals 2021

User Charges, Licenses and Fines

Revenue

Customer Services Division Proposed Operating Budget

Personnel Breakdown

(500)

Draft Budget 2024

Customer Service implements and manages all service standards, through the municipal Service Centres and Call Centre.

Overview

Customer Services Division

15,000

Budget Variance (Favourable) / Unfavourable

4,805

Total - Rents and Insurance Expenses

9,115

1,244

4,925

1,019

4,812

1,621

Preliminary Actuals Actuals as of 2022 7/31/2023

1,729

Preliminary Actuals Actuals as of 2022 7/31/2023

7,201

4,408

195 Kawartha Lakes Budget and Business Plan 2024 • Community Services

4,805

Equipment Rental

Actuals 2021

1,508

Total - Contracted Services

Rents and Insurance Expenses

1,508

Actuals 2021

Contracted Services

Professional Fees

15,059

1,385

Capital Out of Operations

Total - Materials, Supplies and Services

5,392

Postage, Printing, Oce Supplies

2,947

8,283

Sta/Board Training and Expense

2,793

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

525,985

114,901

Materials, Supplies and Services

195,114 843,507

182,901

Employer Paid Benets 60%

58%

68%

8,000

8,000 20%

Budget % Budget 2023 Spent

1,500

Budget % Budget 2023 Spent

15,600

1,500

5,600

8,500

Budget % Budget 2023 Spent

877,317

214,617

662,700

411,084

648,393

799,358

616,457

Salaries and Wages

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Salaries, Wages and Benets

Actuals 2021

Salaries, Wages and Benets

Expenses

8,000

Draft Budget 2024

1,500

Draft Budget 2024

15,500

1,500

3,500

10,500

Draft Budget 2024

875,490

205,797

669,693

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

(100)

(2,100)

2,000

Budget Variance (Favourable) / Unfavourable

(1,827)

(8,820)

6,993

Budget Variance (Favourable) / Unfavourable

8,098

Preliminary Actuals Actuals as of 2022 7/31/2023 812,584

(36,212) Actuals 2021 776,643

Total - Customer Services Division Proposed Operating Budget

2,000 (2,100)

Sta/Board Training and Expenses

Postage, Printing, Oce Supplies

85%

50%

859,048

Budget Variance (Favourable) / Unfavourable 27,404

886,452

14,331

Budget Variance (Favourable) / Unfavourable

630,097

630,597

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(23,038)

Draft Budget 2024

9,500

Draft Budget 2024

(38%) Increases captured with new/additional Business Units

(38%) Rightsizing of Budget

24% Rightsizing of Budget

(100%) Increases captured with new/additional Business Units

Budget % Budget 2023 Spent

(37,369)

Budget % Budget 2023 Spent

9,500

Budget % Budget 2023 Spent

Budget Remarks Variance %

520,873

(18,684)

196 Kawartha Lakes Budget and Business Plan 2024 • Community Services

14,331

15,000

Licenses

Interdepartmental Charges

Variance (Favourable) / Unfavourable

Account

Customer Services Division Variance Drivers

(36,845)

(18,684)

Total - Interfunctional Adjustments

(36,845)

(36,212)

Interdepartmental Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

10,980

8,098

Actuals 2021

9,109

Total - Debt, Lease and Financial

10,980

Preliminary Actuals Actuals as of 2022 7/31/2023

Interfunctional Adjustments

9,109

Actuals 2021

Financial Charges

Debt, Lease and Financial

2023: 2,496 2024: 2,496

2023: 12 2024: 12

(20,045)

(20)

(20,025)

(32,127)

(32,200)

(15,852)

(16)

(15,836)

Preliminary Actuals Actuals as of 2022 7/31/2023

197 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Total - User Charges, Licenses and Fines

Other Recoveries

Facilities Rental and Leases

Actuals 2021

Total - Other Revenues

User Charges, Licenses and Fines

Actuals 2021

Restricted Amounts Earned

Other Revenue

Revenue

(13,700)

116%

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Building and Property Division Proposed Operating Budget

Personnel Breakdown

(19,180)

Draft Budget 2024

(200,000)

Draft Budget 2024

(5,480)

Budget Variance (Favourable) / Unfavourable

(200,000)

Budget Variance (Favourable) / Unfavourable

2023: 560 2024: 560

Student Hours

Building and Property manages all facility services, including the municipality’s energy consumption, and supports the delivery of capital projects.

Overview

Building and Property Division

2,884

Sta/Board Training and Expense

533,365

1,207

815

559,497

639

427,540

11,188

2,233

112,480

5,406

345,421

2,030

248,637

12,162

1,751

74,207

6,634

664,602

135,496

198 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Total - Materials, Supplies and Services

Capital Out of Operations

Material and Equipment Charges

413,008

11,184

Operating Materials and Supplies

Utilities and Fuels

3,741

Postage, Printing, Oce Supplies

100,526

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Materials, Supplies and Services

Telephone and Oce Services

777,762

656,681

Total - Salaries, Wages and Benets

156,299

126,785

529,106

Employer Paid Benets 75%

535,530

2,000

387,030

26,160

6,000

105,840

8,500

65%

Budget % Budget 2023 Spent

881,098

202,766

678,332

621,463

529,896

Salaries and Wages

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Salaries, Wages and Benets

Expenses

583,520

1,000

429,800

16,485

2,500

125,485

8,250

Draft Budget 2024

699,405

246,878

452,527

Draft Budget 2024

47,990

(1,000)

42,770

(9,675)

(3,500)

19,645

(250)

Budget Variance (Favourable) / Unfavourable

(181,693)

44,112

(225,805)

Budget Variance (Favourable) / Unfavourable

3,000

Total - Transfer to External Clients

7,000

5,000

Preliminary Actuals Actuals as of 2022 7/31/2023

199 Kawartha Lakes Budget and Business Plan 2024 • Community Services

3,000

Transfer to Other Boards

Actuals 2021

(13)

Total - Debt, Lease and Financial

Transfer to External Clients

(13)

Debt, Lease and Financial

Financial Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

247,435

290

430,106

870

489,996

1,134

Total - Rents and Insurance Expenses

Equipment Rental

247,145

488,862

Land and Building Rental

429,236

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Rents and Insurance Expenses

826,201

439,843

206,156

10,052

1,788

145,568

960,771

379,365

289,555

29,200

391

218,763

90%

60%

7,000

7,000 71%

Budget % Budget 2023 Spent

409,333

1,500

407,833

Budget % Budget 2023 Spent

918,144

282,670

374,829

28,116

195,029

37,500

22,794

43,497

553,416

113,872

203,268

25,652

1,115

176,067

33,441

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Contracted Services

Grounds Maint Contracted Services

Building Maintenance

Protection Contracted Services

Environmental Contract Services

Equipment Maintenance

General Contracted Services

Professional Fees

Contracted Services

Actuals 2021

7,000

Draft Budget 2024

443,700

1,500

442,200

Draft Budget 2024

1,338,735

523,500

571,690

31,450

3,000

171,595

37,500

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

34,367

Budget Variance (Favourable) / Unfavourable

420,591

240,830

196,861

3,334

3,000

(23,434)

Budget Variance (Favourable) / Unfavourable

50,667 50,667 Actuals 2021

Interdepartmental Charges

Total - Interfunctional Adjustments

Total - Building and Property Division Proposed Operating Budget 2,770,671

(1,000)

Capital Out of Operations

196,707

Interdepartmental Charges

200 Kawartha Lakes Budget and Business Plan 2024 • Community Services

240,830

196,861

Grounds Maintenance Contracted Services

Building Maintenance

3,000

(9,675)

Operating Materials and Supplies

Environmental Contract Services

(3,500)

44,112

Postage, Printing, Oce Supplies

Employer Paid Benets

(225,805)

(5,480)

Facilities Rental and Leases

Salaries and Wages

(200,000)

Variance (Favourable) / Unfavourable

2,148,991

Restricted Amounts Earned

Account

76,185

Preliminary Actuals Actuals as of 2022 7/31/2023

67,662

Preliminary Actuals Actuals as of 2022 7/31/2023

Building and Property Division Variance Drivers

2,267,066

Actuals 2021

Interfunctional Adjustments

(124%)

2,988,481

Draft Budget 2024

135,301

Draft Budget 2024

(320%) Movement of Capital Wages

85% Increase in external services

53% Increase in external services

(50%) Increase in Cost of Goods

(37%) Increase in Cost of Goods

(58%) Rightsizing of Budget

22% Inationary costs

(33%) Movement of Capital Wages

40% Increase in Sales/Fees

312,482

Budget Variance (Favourable) / Unfavourable

196,707

Budget Variance (Favourable) / Unfavourable

0 Use of Reserve to oset expenses

Budget Remarks Variance %

2,675,999

Budget % Budget 2023 Spent

(61,406)

Budget % Budget 2023 Spent

2023: 76,342 2024: 79,462

2023: 48 2024: 53

(61,150)

Total - Grants

(75,700)

(70,094)

(32,025)

(38,069)

Preliminary Actuals Actuals as of 2022 7/31/2023

201 Kawartha Lakes Budget and Business Plan 2024 • Community Services

(61,150)

Actuals 2021

Provincial Grants

Federal Grants

Grants

Revenue

(42,000)

0 167%

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Parks and Recreation Division Proposed Operating Budget

Personnel Breakdown

(72,000)

(42,000)

(30,000)

Draft Budget 2024

(30,000)

Budget Variance (Favourable) / Unfavourable

2023: 26,280 2024: 26,280

Student Hours

Parks and Recreation oversees all municipal arenas, community centres, pools, tness centres and associated programming. In addition, it looks after public cemeteries, parks, trails, forests and woodlots, trailer parks, beaches, sports elds, playground, skate parks, museums, boat launches and docks, as well as special events and community partnerships and programs.

Overview

Parks and Recreation Division

Interest Income

(276,747)

(120,434)

(156,313)

(3,545,019)

(112,995)

(22,850)

(227,633)

(5,054)

(1,011)

(7,853)

(169,582)

(2,165,347)

(541)

(832,154)

(2,569,839)

(65,718)

(14,197)

(124,066)

(3,308)

(2,022)

(473)

(107,668)

(1,579,622)

(424)

(672,340)

Preliminary Actuals Actuals as of 2022 7/31/2023

(250,165)

(220,568)

(29,166)

(431)

Preliminary Actuals Actuals as of 2022 7/31/2023

202 Kawartha Lakes Budget and Business Plan 2024 • Community Services

(2,235,869)

(101,560)

Other Recoveries

Total - User Charges, Licenses and Fines

(14,992)

(1,341)

Sales

Advertising Sales

(819)

Fines (151,267)

3,776

Permits

Cemetery Sales

(497)

(89,832)

Facilities Rental and Leases

Licenses

(1,587,089)

Parks and Rec Rental Fees

(935)

(291,110)

Registration Fees

Service Fees

(203)

Housing Revenue

User Charges, Licenses and Fines

(197,493)

Total - Other Revenues Actuals 2021

(188,867)

Donations and Other Revenue

(8,619)

(7)

Other Revenues

Restricted Amounts Earned

Actuals 2021

81%

(3,310,865)

(25,000)

(13,850)

(120,000)

(19,450)

(1,500)

(9,500)

(500)

(136,250)

(2,140,040)

(775)

(844,000)

78%

Budget % Budget 2023 Spent

(341,088)

(175,100)

(165,988)

Budget % Budget 2023 Spent

(3,795,920)

(20,500)

(160,500)

(7,350)

(1,500)

(15,500)

(500)

(163,750)

(2,354,995)

(775)

(1,070,550)

Draft Budget 2024

(194,350)

(176,100)

(18,250)

Draft Budget 2024

(485,055)

25,000

(6,650)

(40,500)

12,100

(6,000)

(27,500)

(214,955)

(226,550)

Budget Variance (Favourable) / Unfavourable

146,738

(1,000)

147,738

Budget Variance (Favourable) / Unfavourable

48,101 62,130 136,281

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

1,825,655

83,348

1,151

1,459,044

3,582,652

646,526

2,936,126

2,288,162

119,046

8,993

1,805,389

14,935

210,451

38,271

45,961

45,116

1,250,840

45,698

5,054

919,584

4,722

166,973

28,091

26,608

54,109

Preliminary Actuals Actuals as of 2022 7/31/2023

5,310,314

964,238

4,346,076

Preliminary Actuals Actuals as of 2022 7/31/2023

203 Kawartha Lakes Budget and Business Plan 2024 • Community Services

Total - Materials, Supplies and Services

Material and Equipment Charges

Vehicle and Equipment Fuel

Utilities and Fuels

4,039

31,560

Sta/Board Training and Expense

Advertising

Actuals 2021

4,666,966

905,116

3,761,849

Actuals 2021

Materials, Supplies and Services

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

57%

2,402,670

108,850

10,300

1,885,670

18,900

233,250

31,800

48,100

65,800

52%

Budget % Budget 2023 Spent

6,259,051

1,170,336

5,088,715

Budget % Budget 2023 Spent

2,523,375

124,150

12,085

1,967,870

17,500

254,050

32,300

49,320

66,100

Draft Budget 2024

6,509,767

1,299,388

5,210,379

Draft Budget 2024

120,705

15,300

1,785

82,200

(1,400)

20,800

500

1,220

300

Budget Variance (Favourable) / Unfavourable

250,716

129,052

121,664

Budget Variance (Favourable) / Unfavourable

Actuals 2021 35,984 35,984

Debt, Lease and Financial

Financial Charges

Total - Debt, Lease and Financial

894,504

12,673

277,753

80,815

71,969

12,575

37,062

74,393

276,885

127

3,195

66,527

46,151

Preliminary Actuals Actuals as of 2022 7/31/2023

8,504

1,398

7,107

Preliminary Actuals Actuals as of 2022 7/31/2023

1,928,708

11,652

425,609

284,264

365,871

21,570

68,374

202,389

393,870

51%

42%

45,150

45,150 102%

Budget % Budget 2023 Spent

7,600

Budget % Budget 2023 Spent

1,756,276

7,725

380,850

168,600

354,500

15,000

69,400

222,500

426,035

111,666

155,107

50,251

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

204 Kawartha Lakes Budget and Business Plan 2024 • Community Services

7,457

Actuals 2021

1,098,156

Total - Rents and Insurance Expenses

Insurance

Equipment Rental

Rents and Insurance Expenses

Total - Contracted Services

6,331

291,479

Grounds Maint Contracted Services

Cemetery Grounds Contracted

129,609

Community Services Contract

Building Maintenance

66,326

Environmental Contract Services

Protection Contracted Services

181,561

326,431

Equipment Maintenance

General Contracted Services

96,420

Professional Fees

Technology Contracted Services

Actuals 2021

Contracted Services

66,650

Draft Budget 2024

7,600

Draft Budget 2024

1,903,075

454,025

151,875

354,500

20,000

69,850

213,000

504,785

135,040

Draft Budget 2024

21,500

Budget Variance (Favourable) / Unfavourable

146,799

(7,725)

73,175

(16,725)

5,000

450

(9,500)

78,750

23,374

Budget Variance (Favourable) / Unfavourable

634,177

21,297

612,880

7,010,184

3,709,267

Preliminary Actuals Actuals as of 2022 7/31/2023

1,051,252

99,993

20,723

930,536

205 Kawartha Lakes Budget and Business Plan 2024 • Community Services

6,257,009

Actuals 2021

Total - Parks and Recreation Division Proposed Operating Budget

99,395

Transfers to Reserves 966,541

20,525

Municipal Taxes

Total - Interfunctional Adjustments

846,621

Interdepartmental Charges

Interfunctional Adjustments

Own Fund Transfers

Preliminary Actuals Actuals as of 2022 7/31/2023

214,429

35,000

Actuals 2021

64,783

179,429

227,601

51,500

Transfer to Other Boards

162,819

150,763

99,263

Transfer to External Organizations

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Transfer to External Clients

Actuals 2021

Transfer to External Clients

74%

50%

8,338,043

Budget % Budget 2023 Spent

1,270,549

1,000

20,000

1,254,549

(5,000)

Budget % Budget 2023 Spent

290,700

64,500

226,200

Budget % Budget 2023 Spent

Budget Variance (Favourable) / Unfavourable 206,226

8,544,269

34,823

1,500

28,323

5,000

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

1,305,372

1,000

21,500

1,282,872

Draft Budget 2024

290,700

64,500

226,200

Draft Budget 2024

(6,650) 25,000 23,374 5,000 73,175 (7,725) 21,500 5,000

Advertising Sales

Other Recoveries

Professional Fees

Protection Contracted Services

Grounds Maintenance Contracted Services

Cemetery Grounds Contracted

Financial Charges

Own Fund Transfers

(100%) Movement of Capital Wages

48% Rightsizing of Budget

(100%) Rightsizing of Budget

19% Rightsizing of Budget

33% Rightsizing of Budget

21% Inationary costs

(100%) Rightsizing of Budget

48% Rightsizing of Budget

34% Rightsizing of Budget

(62%) Rightsizing of Budget

63% Rightsizing of Budget

20% Rightsizing of Budget

27% Increase in Sales/Fees

(89%) Rightsizing of Budget

Other (please explain)

Budget Remarks Variance %

206 Kawartha Lakes Budget and Business Plan 2024 • Community Services

(40,500)

Cemetery Sales

12,100

(6,000)

Permits

Sales

(27,500)

(226,550)

147,738

(30,000)

Variance (Favourable) / Unfavourable

Facilities Rental and Leases

Registration Fees

Restricted Amounts Earned

Federal Grants

Account

Parks and Recreation Division Variance Drivers

Canada Day Grant

Other

Human Services Who? Human services consists of Social Services, including Social Assistance and Children’s Services, Housing Services, including Housing and Homelessness, Kawartha Lakes Haliburton Housing Corporation and Victoria Manor Long-Term Care Home.

What? The City is the Consolidated Municipal Service Manager for the Province, serving both Kawartha Lakes and the County of Haliburton for Social Services, including Social Assistance and Children’s Services and Housing and Homelessness Services. The City is the owner of Victoria Manor, Long-Term Care Home and the shareholder for Kawartha Lakes Haliburton Housing Corporation.

How? The team provides a range of social supports and services to the most vulnerable and at risk population to ensure self-suciency and a better quality of life in Kawartha Lakes and Haliburton. Divisions within Human Services are legislated and shared funding with the provincial government.

207 Kawartha Lakes Budget and Business Plan 2024 • Human Services

2023 Accomplishments Administration • Strengthened a client centred approach and integrated service delivery to support residents towards self suciency

• Developed a Department Service Delivery Philosophy that aligns with the four-year Strategic Plan, the Community Safety and Well-Being Plan, and Provincial Acts, Regulations and Legislation.

• Team and Leadership Development initiative to best meet the needs of clients and tenants

Social Services Children’s Services • Implemented the Canada Wide Early Learning and Child Care Plan (CWELCC) • Developed an Access and Inclusion Plan for the expansion of child care spaces across Kawartha Lakes and Haliburton

• Strengthened partnership with ministry-led consultations and working groups

Social Assistance • Improved the Employment Services and Life Stabilization Transformation initiative, following two years of implementation

• Strengthened partnership with ministry-led and invited working groups • Established a case / care conferencing approach with sta to better meet the needs of the client and achieve better outcomes

Housing Services • Launched a mobile outreach hub that oers supports to people experiencing homelessness and Community Housing tenants

• Redesigned delivery of various rent supplement programs, resulting in nancial and administrative eciencies

• Ada Greaves development project creating 46 new rental units in Lindsay close to completion (Spring 2024)

Victoria Manor • Received three-year Accreditation Status through the Commission on Accreditation of Rehabilitation Facilities (CARF)

• Satisfaction Survey program resulted in 89% satisfaction rate of our residents and a 95% rate from our families

• Launched the new Settle-In Program, enhancing the overall resident and family move-in experience

208 Kawartha Lakes Budget and Business Plan 2024 • Human Services

2024 Priorities Administration • Support leadership excellence through active engagement with the Leadership Excellence municipal initiative

• Support building and developing service capacity through the development of robust community partnership across the social, judicial, and health systems.

Social Services Children’s Services • Implement new Ministry funding formula – update processes, agreements and nancial reconciliation to ensure program integrity

• Implement Access and Inclusion Plan for the expansion of licensed spaces • Develop a ve year Children’s Services Plan incorporating Canada-Wide Early Learning and Child Care (CWELCC) into the plan

Social Assistance • Implement provincial social assistance modernization activities with online options • Analysis, review of stability support services to inform updated Social Services Plan • Relaunch Supportive Approaches to Innovative Learning (SAIL) program to support the complex needs of clients.

Housing Services • Review and update of the 10 Year Housing and Homelessness Plan • Complete quality assurance reviews of our shelter and supportive housing systems • Transformation of Kawartha Lakes Haliburton Housing Corporation operations to adapt to signicantly changed circumstances in society and community

Victoria Manor • Recruitment of team members: Registered Nurses (RNs) and Registered Practical Nurses (RPNs) • Implement master building plan within budgetary parameters • Launch new programs to improve and enhance resident experience

209 Kawartha Lakes Budget and Business Plan 2024 • Human Services

2023: 1,504 2024: 1,504

210 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Personnel Breakdown

• Facility Maintenance, Housing (9 Full Time + 1 Full Time)

2023: 83 2024: 87

• Eligibility Review Ocer (1 Full Time)

• Data Analysis Coordinator (1 Full Time)

• Facilities and Maintenance Crew Lead (+ 1 Full Time) • Student (1,504 Hours)

• Accounts Clerk (1 Full Time)

• Building Maintenance Tech (2 Full Time)

Student Hours

• Caseworker Appeals (1 Full Time)

• Customer Relations Representative (6 Full Time)

• Works Control Ocer (1 Full Time)

•Manager, Building and Property (1 Full Time)

• Client Services Worker (5 Full Time)

• Aordable Housing Program Coordinator (2 Full Time) • Data Analysis Coordinator (1 Full Time)

• Payment Coordinator (1 Full Time)

• Compliance Ocer (+ 1 Full Time)

• Client Services Worker (4 Full Time)

• Program Supervisor (1 Full Time) • Tenant Placement Clerk (2 Full Time)

•Program Supervisor (1 Full Time) • Homelessness System Coordinator (2 Full Time)

•Program Supervisor (1 Full Time)

Human Services Manager, Housing (1 Full Time)

• Waitlist Coordinator (2 Full Time)

•Manager, Tenant Services (1 Full Time)

Chief Executive Ocer (CEO), Kawartha Lakes Haliburton (KLH) Housing Corporation (1 Full Time)

• Supervisor, Capital Projects Delivery (1 Full Time)

Full Time Sta

• Customer Relations Representative (2 Full Time)

• Client Services Worker (10 Full Time + 1 Full Time)

•Program Supervisor (1 Full Time)

• General Clerk (1 Full Time)

• Early Years System Coordinator (1 Full Time)

Director, Human Services (1 Full Time)

Victoria Manor (Owned by City of Kawartha Lakes and Managed by Sienna Senior Living Services)

• Client Services Worker • (10 Full Time)

•Program Supervisor •(1 Full Time)

Human Services Manager, Social Services (1 Full Time)

• Accounts Clerk (1 Full Time)

• General Clerk (1 Full Time)

Executive Assistant (1 Full Time)

• General Clerk (1 Full Time)

• Childcare Needs Assessor (2 Full Time)

•Program Supervisor (1 Full Time)

Organization Chart

Structure

Actuals 2022 5,829,289

4,519,481

53,736,268

Actuals 2021

44,389,401

(989,051)

29,878,250

142,028

552,415

2,075,460

2,277,156

7,835,879

Budget 2023

59,273,656

(837,718)

34,990,757

14,885

340,920

2,075,788

2,059,340

20,629,684

Budget 2023

Actuals 2022 19,800,010

(51,437,777)

(4,211,060)

(47,906,979)

(3,967,882)

(528,523)

8,373,673

Draft Budget 2024

66,175,071

(1,240,257)

39,677,282

77,796

274,959

2,761,510

537,794

Variance (Favourable) / Unfavourable

6,901,415

(402,539)

4,686,525

62,911

(65,961)

685,722

119,851

1,814,906

22,444,590 2,179,191

Variance (Favourable) / Unfavourable

(6,363,621)

(103,053)

(249,155)

(6,011,413)

Variance (Favourable) / Unfavourable

Draft Budget 2024

(57,801,398)

(4,314,113)

(632,644)

(52,854,641)

(43,410,574) (46,843,228) (383,489)

Draft Budget 2024

Budget 2023

Actuals 2022

211 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Total - Human Services Department Proposed Operating Budget

Total - Expenses

(987,469)

(5,633)

Debt, Lease and Financial

Interfunctional Adjustments

359,760

Rents and Insurance Expenses 23,836,652

1,662,189

Contracted Services

Transfer to External Clients

1,913,210

17,610,692

Actuals 2021

Materials, Supplies and Services

Salaries, Wages and Benets

Expenses

(39,869,920)

(3,617,183)

User Charges, Licenses and Fines

Total - Revenue

(240,057)

(36,012,681)

Grants

Other Revenues

Actuals 2021

Revenue

Human Services Department Proposed Operating Budget

2023: 3 2024: 3

Full Time Sta

212 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Personnel Breakdown

The Administration division encompasses the expenditures related to the oversight of the Department and extra community grant programs administered.

Provincially, there are 47 Consolidated Municipal Service Managers (CMSMs) established to integrate the delivery of human services (social and community) within municipal boundaries. The City of Kawartha Lakes is designated as the CMSM by the province and through a partnership agreement with the County of Haliburton, the Department is responsible for the administration and delivery of these programs to both municipalities.

As set out in the Long-Term Care Home Act, 2007, legislation species that every upper or single-tier southern municipality is required to maintain at least one municipal home. Within the City of Kawartha Lakes, Victoria Manor is operated by the municipality and clinically managed by Sienna Senior Living.

The Human Services Department encompasses various provincially funded programs for the delivery of programs to meet the determinants of health of our population living in the City of Kawartha Lakes and the County of Haliburton. This ranges from early learning and child development, to social assistance and life stabilization supports, along with community housing, aordable housing and the prevention of homelessness, and ensuring access to primary care health services and long-term care for those residents requiring this level of care.

Overview

Administration Division

0 0

Employer Paid Benets

Total - Salaries, Wages and Benets

(48,436)

(20,000)

(146,495)

3,516

628

2,888

Preliminary Actuals Actuals as of 2022 7/31/2023

(468,208)

Preliminary Actuals Actuals as of 2022 7/31/2023

(43,436)

Preliminary Actuals Actuals as of 2022 7/31/2023

213 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

(226,191)

Total - User Charges, Licenses and Fines

Expenses

(226,191)

Facilities Rental and Leases

Actuals 2021

Total - Other Revenues

User Charges, Licenses and Fines

Restricted Amounts Earned

Actuals 2021

(48,436)

Total - Grants

Other Revenues

(48,436)

Actuals 2021

Recovery-Other Municipalities

Grants

Revenue

Administration Division Proposed Operating Budget

100%

58%

Budget % Budget 2023 Spent

(251,135)

Budget % Budget 2023 Spent

(48,436)

Budget % Budget 2023 Spent

Draft Budget 2024

(246,067)

Draft Budget 2024

(48,436)

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

5,068

Budget Variance (Favourable) / Unfavourable

132,140

Preliminary Actuals Actuals as of 2022 7/31/2023

100,378

Actuals 2021 193,744 193,744

Transfer to External Clients

Transfer to External Organization

Total - Transfer to External Clients

214 Kawartha Lakes Budget and Business Plan 2024 • Human Services

173,744

213,744

113,763

46,774

Total - Contracted Services

75,591

46,680

36,806

2,697

Grounds Maintenance Contracted Services

22,974

127

27,486

21,586

525

33,448

Building Maintenance

Protection Contracted Services

Environmental Contract Services

31,587

Contracted Services

General Contracted Services

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

37,160

56,375

63,831

36,890

270

Total - Materials, Supplies and Services

56,016

359

61,879

1,203

749

Preliminary Actuals Actuals as of 2022 7/31/2023

Utilities and Fuels

Operating Materials and Supplies

Telephone and Oce Services

Materials, Supplies and Services

Actuals 2021

63%

82%

193,744

193,744 110%

Budget % Budget 2023 Spent

138,100

42,000

41,500

8,000

46,600

Budget % Budget 2023 Spent

59,000

58,000

1,000

Budget % Budget 2023 Spent

193,744

Draft Budget 2024

168,740

67,000

62,500

7,500

31,740

Draft Budget 2024

67,000

66,500

500

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

30,640

25,000

21,000

(500)

(14,860)

Budget Variance (Favourable) / Unfavourable

8,000

8,500

(500)

Budget Variance (Favourable) / Unfavourable

26,524

Municipal Taxes

Actuals 2021

Total - Administration Division Proposed Operating Budget

265,930

215 Kawartha Lakes Budget and Business Plan 2024 • Human Services

5,390

25,000

Grounds Maintenance Contracted Services

(14,860)

(500)

Variance (Favourable) / Unfavourable

260,809

21,000

Transfers to Reserves

28,908

237,022

669,561

639,589

66%

534,580 Draft Budget 2024

48%

10,064

30,500

494,016

Draft Budget 2024

Budget % Budget 2023 Spent

548,316

4,674

30,000

513,642

Budget % Budget 2023 Spent

115% Rightsizing of Budget

60% Rightsizing of Budget

51% Rightsizing of Budget

(32%) Rightsizing of Budget

(50%) Rightsizing of Budget

Budget Remarks Variance %

419,181

Preliminary Actuals Actuals as of 2022 7/31/2023

410,194

27,827

382,367

Preliminary Actuals Actuals as of 2022 7/31/2023

Building Maintenance

General Contracted Services

Telephone and Oce Services

Account

Administration Division Variance Drivers

263,335

180,009

Total - Interfunctional Adjustments

153,485

Interdepartmental Charges

Transfers to Reserves

Actuals 2021

Interfunctional Adjustments

29,972

Budget Variance (Favourable) / Unfavourable

(13,736)

5,390

500

(19,626)

Budget Variance (Favourable) / Unfavourable

2023: 39 2024: 40

Full Time Sta

(268,048)

(15,804,193)

(299,422)

(19,953,122) 46%

Budget % Budget 2023 Spent

(9,302,514) (20,252,544)

(154,149)

(9,148,364)

Preliminary Actuals Actuals as of 2022 7/31/2023

(14,217,169) (16,072,241)

(232,946)

(13,984,223)

Actuals 2021

216 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Total - Grants

Recovery - Other Municipalities

Provincial Grants

Grants

Revenue

Social Services Division - Social Assistance Proposed Operating Budget

Personnel Breakdown

communities.

(20,350,767)

(315,141)

(20,035,626)

Draft Budget 2024

(98,223)

(15,719)

(82,504)

Budget Variance (Favourable) / Unfavourable

• Navigating systems and connecting people to employment, health, housing, child care and other social services available in our

• Administering access to nancial benets and emergency assistance available through the Ontario Works Program.

precede or preclude their desired level of self-suciency or social inclusion, including employment or participation in employmentfocused activities.

• Oering stability support services that support individuals in coping with personal, systemic and/or environmental barriers that may

Providing stability supports, nancial assistance and social supports by oering a range of programs including:

Overview

Social Services Division - Social Assistance

(1,226)

Other Recoveries

Total - User Charges, Licenses and Fines

15,540 60,076

Telephone and Oce Services

Postage, Printing, Oce Supplies

127,292

(9,687)

2,041,574

491,935

1,549,639

141,304

8,320

70,317

14,793

47,875

76,571

768

48,018

8,997

18,788

Preliminary Actuals Actuals as of 2022 7/31/2023

3,463,937

826,077

2,637,860

Preliminary Actuals Actuals as of 2022 7/31/2023

(1,125)

Preliminary Actuals Actuals as of 2022 7/31/2023

217 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Total - Materials, Supplies and Services

9,798

41,879

Sta/Board Training and Expense

Capital Out of Operations

Actuals 2021

3,327,671

825,094

2,502,577

Materials, Supplies and Services

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

(1,226)

User Charges, Licenses and Fines

Expenses

Actuals 2021

194%

53%

165,850

11,000

85,500

22,000

47,350

46%

Budget % Budget 2023 Spent

3,829,616

931,118

2,898,498

Budget % Budget 2023 Spent

(5,000)

Budget % Budget 2023 Spent

151,536

11,000

79,000

18,000

43,536

Draft Budget 2024

3,569,496

850,437

2,719,059

Draft Budget 2024

(5,000)

Draft Budget 2024

(14,314)

(6,500)

(4,000)

(3,814)

Budget Variance (Favourable) / Unfavourable

(260,120)

(80,681)

(179,439)

Budget Variance (Favourable) / Unfavourable

11,693,788

Total - Transfer to External Clients

3,849

13,724,443

8,114,174

Preliminary Actuals Actuals as of 2022 7/31/2023

7,344

218 Kawartha Lakes Budget and Business Plan 2024 • Human Services

11,693,788

Transfer to/on behalf of Clients

Actuals 2021

4,857

Total - Debt, Lease and Financial

Transfer to External Clients

4,857

Debt, Lease and Financial

Financial Charges

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

149,256

1,368

483,863

14,381

262,980

22,811

Total - Rents and Insurance Expenses

Equipment Rental

Land and Building Rental

147,888

240,168

Rents and Insurance Expenses 469,482

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

21,776

252

34,492

790

2,146

16,733

2,646

36,736

564

Building Maintenance

3,311

30,391

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Contracted Services

753

30,128

General Contracted Services

Equipment Maintenance

5,292

Professional Fees

Contracted Services

Actuals 2021

46%

58%

53%

18,101,292

18,101,292 45%

Budget % Budget 2023 Spent

7,200

Budget % Budget 2023 Spent

256,039

1,500

254,539

Budget % Budget 2023 Spent

47,450

5,000

36,550

5,900

Budget % Budget 2023 Spent

212,504

18,313,796 18,313,796

Budget Variance (Favourable) / Unfavourable

(51,250)

Budget Variance (Favourable) / Unfavourable

450

950

(500)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

7,200

Draft Budget 2024

204,789

1,500

203,289

Draft Budget 2024

47,900

5,000

37,500

5,400

Draft Budget 2024

339,828 339,828 Actuals 2021

Interfunctional Adjustments

Interdepartmental Charges

Total - Interfunctional Adjustments

Total - Social Assistance Proposed Operating Budget

(56,168)

1,785,003

1,038,830

Preliminary Actuals Actuals as of 2022 7/31/2023

2,986

Preliminary Actuals Actuals as of 2022 7/31/2023

55,714

Transfer to/on behalf of Clients

219 Kawartha Lakes Budget and Business Plan 2024 • Human Services

(30,000)

(25,714)

Variance (Favourable) / Unfavourable

Recovery-Other Municipalities

Provincial Grants

Account

91%

2,088,491

Budget Variance (Favourable) / Unfavourable 92,490

2,180,981

303,443

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

242,031

Draft Budget 2024

59% Increase in external services

Operating grants

27% Operating grants

50%

Budget % Budget 2023 Spent

(61,412)

Budget % Budget 2023 Spent

Budget Remarks Variance %

Social Services Division - Social Assistance Variance Drivers

1,574,756

Actuals 2021

(162,132)

(11,269,955)

(9,188,364)

(94,575)

(9,093,789)

Preliminary Actuals Actuals as of 2022 7/31/2023

(8,901,551) (11,432,087)

(169,949)

(8,731,602)

Actuals 2021

220 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Total - Grants

Recovery - Other Municipalities

Provincial Grants

Grants

Revenue

(11,637,763)

(162,132)

(11,475,631) 79%

Budget % Budget 2023 Spent

Social Services Division - Children’s Services Proposed Operating Budget

(14,511,031)

(183,858)

(14,327,173)

Draft Budget 2024

current and projected early learning and development needs of children and families living within our communities.

(2,873,268)

(21,726)

(2,851,542)

Budget Variance (Favourable) / Unfavourable

• Planning, analyzing and strategizing with our community partners to develop an integrated child care system that best meets the

Learning programs.

• Oering funding, resources and professional development to providers for the delivery of high quality, accessible and inclusive Early

• Providing assistance with the cost of care and supporting children with extra support services as needed.

• Supporting families to nd and access licensed child care and EarlyON Child and Family Centres.

To promote and support access to high quality early learning and child care services in partnership with the community to develop a coordinated system to meet the needs of children by:

Overview

Social Services Division - Children’s Services

253,301

55,084

2,408

911

1,498

3,338

188

3,150

Preliminary Actuals Actuals as of 2022 7/31/2023

455,269

104,435

198,217

49%

23,533

9,500

4,000

673

9,360

14%

Budget % Budget 2023 Spent

520,906

125,752

395,154

350,835

Budget % Budget 2023 Spent

(388)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

221 Kawartha Lakes Budget and Business Plan 2024 • Human Services

1,221

Capital Out of Operations

Total - Materials, Supplies and Services

334

Telephone and Oce Services

Postage, Printing, Oce Supplies

887

Actuals 2021

Materials, Supplies and Services

Sta/Board Training and Expense

501,548

118,075

Employer Paid Benets

Total - Salaries, Wages and Benets

383,473

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

Total - User Charges, Licenses and Fines

Expenses

Other Recoveries

User Charges, Licenses and Fines

Actuals 2021

20,470

9,500

4,500

950

5,520

Draft Budget 2024

626,785

149,756

477,029

Draft Budget 2024

(3,063)

500

277

(3,840)

Budget Variance (Favourable) / Unfavourable

105,879

24,004

81,875

Budget Variance (Favourable) / Unfavourable

Total - Contracted Services

5,379

291

5,088

13,297

9,184,883

Preliminary Actuals Actuals as of 2022 7/31/2023 451,577

42,974 Actuals 2021 482,847

Total - Interfunctional Adjustments

Total - Children’s Services Proposed Operating Budget

222 Kawartha Lakes Budget and Business Plan 2024 • Human Services

42,887

339,497

68,052

Interdepartmental Charges

42,887

42,974

Interfunctional Adjustments

Preliminary Actuals Actuals as of 2022 7/31/2023

11,359,193

Preliminary Actuals Actuals as of 2022 7/31/2023

23,907

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

8,827,450

Transfer to External Clients

Total - Transfer to External Clients

Actuals 2021 8,827,450

11,204

Total - Rents and Insurance Expenses

Transfer to External Organizations

11,204

Land and Building Rental

Actuals 2021

Technology Contracted Services

Rents and Insurance Expenses

Professional Fees

Contracted Services

Actuals 2021

37%

58%

81%

565,625 451,577

140,789 Draft Budget 2024

50%

140,789

Draft Budget 2024

114,048

Budget Variance (Favourable) / Unfavourable

4,684

Budget Variance (Favourable) / Unfavourable

2,879,360

14,250,796 14,250,796

Budget Variance (Favourable) / Unfavourable

456

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

23,250

Draft Budget 2024

14,566

Draft Budget 2024

Budget % Budget 2023 Spent

136,105

Budget % Budget 2023 Spent

11,371,436

Budget % Budget 2023 Spent

22,794

Budget % Budget 2023 Spent

14,566

Budget % Budget 2023 Spent

(6,065) (41,749)

Transfer to External Organizations

Interdepartmental Charges

223 Kawartha Lakes Budget and Business Plan 2024 • Human Services

2,000

Postage, Printing, Oce Supplies

277

(2,840)

Sta/Board Training and Expense

Telephone and Oce Services

24,004

Employer Paid Benets

81,875

(21,726)

Recovery - Other Municipalities

Salaries and Wages

388,786

Variance (Favourable) / Unfavourable

Provincial Grants

Account

39% Savings oset in alternate Business Units

(83%) Rightsizing of Budget

80% Inationary costs

41% Inationary costs

(34%) Rightsizing of Budget

19% Investment in new positions

21% Investment in new positions

151% Increase in external services

(100%) Decrease in Market

Budget Remarks Variance %

Social Services Division - Children’s Services Variance Drivers

2023: 14 2024: 14

Full Time Sta

224 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Personnel Breakdown

• Funder of other programs to support rst-time homebuyers, and home repairs for low income households.

housing development.

• Aordable housing development involves the coordination and delivery of various incentives and funding to support new aordable

list and program delivery of various rent subsidy programs.

• Community Housing involves the funding of various Community Housing Providers, management of the Community Housing waiting

administration of the homelessness priority By-Name List, homelessness enumeration and the coordinated homelessness response system.

• Homelessness response includes the funding of emergency shelter solutions, homelessness prevention supports, supportive housing,

Responsible for the administration and funding of community housing, aordable housing and homelessness programs.

Overview

Housing Services Division

Total - User Charges, Licenses and Fines

2,119,417

514,192

1,605,225

(2,585,031)

(231,825)

(2,051,816)

(301,389)

(123,791)

(928)

2,304,789

534,100

1,770,689

1,553,718

358,187

1,195,530

Preliminary Actuals Actuals as of 2022 7/31/2023

(370,394)

Preliminary Actuals Actuals as of 2022 7/31/2023

(3,455,237)

(412,939)

(2,479,286)

(563,012)

Preliminary Actuals Actuals as of 2022 7/31/2023

225 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

(3,444)

Other Recoveries

Expenses

(3,444)

User Charges, Licenses and Fines

(199,926)

Total - Other Revenues Actuals 2021

(199,926)

Actuals 2021

(2,015,518)

Restricted Amounts Earned

Other Revenues

Total - Grants

(319,199)

(960,775)

Provincial Grants

Recovery-Other Municipalities

(735,544)

Actuals 2021

Federal Grants

Grants

Revenue

Housing Services Division Proposed Operating Budget

62%

60%

2,838,582

664,967

2,173,615

55%

Budget % Budget 2023 Spent

(206,628)

Budget % Budget 2023 Spent

(4,200,621)

(578,482)

(3,105,472)

(516,667)

Budget % Budget 2023 Spent

3,892,195

933,740

2,958,455

Draft Budget 2024

(131,200)

Draft Budget 2024

(6,122,751)

(662,663)

(4,905,800)

(554,288)

Draft Budget 2024

1,053,613

268,773

784,840

Budget Variance (Favourable) / Unfavourable

75,428

Budget Variance (Favourable) / Unfavourable

(1,922,130)

(84,181)

(1,800,328)

(37,621)

Budget Variance (Favourable) / Unfavourable

Sta/Board Training and Expense

18,867

305

586

4,470

13,505

4,620,870

796,330

2,237,686

1,586,854

18,363

3,213,500

408,304

1,799,896

1,005,300

226 Kawartha Lakes Budget and Business Plan 2024 • Human Services

3,121,670

955,426

Transfer to Landlords

Total - Transfer to External Clients

682,967

Transfer to/on behalf of Clients

1,483,276

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Transfer to External Clients

Transfer to Agencies

19,609

31,349

15,884

Total - Contracted Services

15,639

18,974

Technology Contracted Services

2,479

12,375

3,970

Preliminary Actuals Actuals as of 2022 7/31/2023

17,560

1,461

2,889

2,234

10,891

Preliminary Actuals Actuals as of 2022 7/31/2023

Professional Fees

Contracted Services

15,115

Total - Materials, Supplies and Services

Actuals 2021

3,132

Operating Materials and Supplies

Capital Out of Operations

1,557

Postage, Printing, Oce Supplies

179

10,247

Materials, Supplies and Services

Telephone and Oce Services

Actuals 2021

162%

55%

5,324,285

798,615

2,748,928

1,776,742

60%

Budget % Budget 2023 Spent

33,410

27,411

5,999

Budget % Budget 2023 Spent

11,650

4,000

7,650

Budget % Budget 2023 Spent

6,918,946

1,240,425

3,927,305

1,751,216

Draft Budget 2024

23,087

17,087

6,000

Draft Budget 2024

11,700

2,000

9,700

Draft Budget 2024

1,594,661

441,810

1,178,377

(25,526)

Budget Variance (Favourable) / Unfavourable

(10,323)

(10,324)

Budget Variance (Favourable) / Unfavourable

(2,000)

2,050

Budget Variance (Favourable) / Unfavourable

1,663,678

1,178,377

Transfer to/on behalf of Clients

(696,930)

44%

2,339,951

Budget Variance (Favourable) / Unfavourable 94,369

2,434,320

(696,930)

48% Rightsizing of Budget

55% Increases captured with new/additional Business Units

43% Increases captured with new/additional Business Units

(38%) Rightsizing of Budget

(50%) Rightsizing of Budget

27% Rightsizing of Budget

40% Investment in new positions

36% Investment in new positions

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(2,157,657)

Draft Budget 2024

(37%) Increases captured with new/additional Business Units

58% Operating grants

62%

Budget % Budget 2023 Spent

(1,460,727)

Budget % Budget 2023 Spent

Budget Remarks Variance %

1,457,837

227 Kawartha Lakes Budget and Business Plan 2024 • Human Services

Interdepartmental Charges

441,810

(10,324)

Technology Contracted Services

Transfer to Landlords

(2,000)

Telephone and Oce Services

2,050

268,773

Employer Paid Benets

75,428

(1,800,328)

Variance (Favourable) / Unfavourable

784,840

Sta/Board Training and Expense

(636,861)

Preliminary Actuals Actuals as of 2022 7/31/2023

(1,473,518)

Salaries and Wages

Restricted Amounts Earned

Provincial Grants

Account

Preliminary Actuals Actuals as of 2022 7/31/2023 (1,473,518)

Housing Services Division Variance Drivers

1,395,311

Actuals 2021

(1,673,352)

Total - Interfunctional Adjustments

Total - Housing Services Division Proposed Operating Budget

(1,673,352)

Interdepartmental Charges

Own Fund Transfers

Interfunctional Adjustments

Actuals 2021

2023: 108 2024: 108

Full Time Sta

(158,128)

(10,703,864)

(193,835)

(176,861)

(176,861) 110%

Budget % Budget 2023 Spent

78%

Budget % Budget 2023 Spent

(8,315,217) (10,703,864)

(8,315,217)

Preliminary Actuals 2022 Actuals as of 7/31/2023

(12,407,573)

Preliminary Actuals Actuals as of 2022 7/31/2023

228 Kawartha Lakes Budget and Business Plan 2024 • Human Services

(40,131)

Total - Other Revenues

Actuals 2021

Other Revenues

(40,131)

(10,830,007)

Total - Grants

Donations and Other Revenue

(10,830,007)

Actuals 2021

Provincial Grants

Grants

Revenue

Victoria Manor Long-Term Care Home Division Proposed Operating Budget

Personnel Breakdown

(501,444)

Draft Budget 2024

(11,821,656)

Draft Budget 2024

(324,583)

Budget Variance (Favourable) / Unfavourable

(1,117,792)

Budget Variance (Favourable) / Unfavourable

Responsible for the operation of Victoria Manor, a 166-bed municipal Long-Term Care Home, including a mix of private, semi-private and basic rooms. Victoria Manor provides 24/7 nursing care and supervision, primary medical care, help with daily activities and interests all within in a safe, caring and quality home environment. The City currently contracts with Sienna Senior Living for the management of the Home.

Overview

Victoria Manor Long-Term Care Home Division

92,003

Capital Out of Operations

7,556,360

1,543,019

6,013,341

2,059,508

38,801

310,818

409,270

23,469

1,212,026

24,893

17,745

22,486

1,036,547

9,823

124,785

309,972

870

545,143

12,313

9,145

24,497

Preliminary Actuals Actuals as of 2022 7/31/2023

13,576,014

2,219,341

11,356,673

Preliminary Actuals Actuals as of 2022 7/31/2023

(2,211,239)

229 Kawartha Lakes Budget and Business Plan 2024 • Human Services

1,705,750

153,088

Protection Materials

Total - Materials, Supplies and Services

380,519

Utilities and Fuels

1,135

1,004,878

Operating Materials and Supplies

Advertising

30,864

15,941

Telephone and Oce Services

Postage, Printing, Oce Supplies

27,322

Sta/Board Training and Expense

11,662,057

Total - Salaries, Wages and Benets

Actuals 2021

2,066,484

Employer Paid Benets

Materials, Supplies and Services

9,595,573

Actuals 2021

Salaries and Wages

Salaries, Wages and Benets

Expenses

(3,386,321) (3,498,549)

Total - User Charges, Licenses and Fines

(3,498,549)

(3,386,321)

Preliminary Actuals Actuals as of 2022 7/31/2023

Manor Residents Revenue

User Charges, Licenses and Fines

Actuals 2021

56%

1,799,307

69,240

268,549

392,217

9,243

981,007

39,843

16,016

23,192

58%

Budget % Budget 2023 Spent

13,440,580

2,813,945

10,626,635

Budget % Budget 2023 Spent

(3,954,925)

Budget % Budget 2023 Spent

1,928,485

376,184

492,469

9,154

995,199

18,711

18,985

17,783

Draft Budget 2024

14,356,114

2,956,113

11,400,001

Draft Budget 2024

129,178

(69,240)

107,635

100,252

(89)

14,192

(21,132)

2,969

(5,409)

Budget Variance (Favourable) / Unfavourable

915,534

142,168

773,366

Budget Variance (Favourable) / Unfavourable

(108,121)

(4,063,046) (4,063,046)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(10,490)

Total - Debt, Lease and Financial

123,072

Total - Interfunctional Adjustments

1,712

22,039

28,401

48,318

Preliminary Actuals Actuals as of 2022 7/31/2023

134,684

230 Kawartha Lakes Budget and Business Plan 2024 • Human Services

123,072

Transfers to Reserves

Interdepartmental Charges

Actuals 2021

(10,490)

Financial Charges

Interfunctional Adjustments

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Debt, Lease and Financial 134,684

44,646

85,576

Total - Rents and Insurance Expenses

22,039

85,576

Equipment Rental

35%

22%

0 0%

Budget % Budget 2023 Spent

7,685

Budget % Budget 2023 Spent

62,087

97%

44,646

1,842,262

65,646

280,712

20,905

123,770

Budget % Budget 2023 Spent

1,789,617

41,838

169,277

26,883

25,211

47,813

1,303,416

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

1,889,220

66,827

663,688

28,355

111,193

42,016

1,484,391

Actuals 2021

1,493,726

52,735

344,104

30,001

134,020

56,074

963,083

Preliminary Actuals Actuals as of 2022 7/31/2023

Rents and Insurance Expenses

Total - Contracted Services

Grounds Maintenance Contracted Services

Building Maintenance

Environmental Contract Services

Equipment Maintenance

37,870

894,997

Professional Fees

Technology Contracted Services

Actuals 2021

Contracted Services

Draft Budget 2024

70,596

Draft Budget 2024

46,920

Draft Budget 2024

2,507,217

89,977

483,217

31,430

112,998

62,280

1,727,315

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

62,911

Budget Variance (Favourable) / Unfavourable

(15,167)

Budget Variance (Favourable) / Unfavourable

664,955

24,331

202,505

10,525

(10,772)

14,467

423,899

Budget Variance (Favourable) / Unfavourable

803,233

Actuals 2021 1,668,222

(265,698)

Preliminary Actuals Actuals as of 2022 7/31/2023

100,252 107,635

Utilities and Fuels

Protection Materials

62,911

Financial Charges

231 Kawartha Lakes Budget and Business Plan 2024 • Human Services

(15,167)

24,331

Equipment Rental

Grounds Maint Contracted Services

202,505

10,525

Environmental Contract Services

Building Maintenance

14,467

Technology Contracted Services

(69,240)

(21,132)

Postage, Printing, Oce Supplies

Capital Out of Operations

(5,409)

(324,583)

Variance (Favourable) / Unfavourable

Sta/Board Training and Expense

Donations and Other Revenue

Account

2,316,271

819% Bad Debt

(24%) Rightsizing of Budget

37% Inationary costs

72% Rightsizing of Budget

50% Inationary costs

30% Inationary costs

(100%) Rightsizing of Budget

40% Inationary costs

26% Rightsizing of Budget

(53%) Rightsizing of Budget

(23%) Rightsizing of Budget

184% Operating grants

(111%)

Budget % Budget 2023 Spent

Budget Remarks Variance %

Victoria Manor Long-Term Care Home Division Variance Drivers

Total - Victoria Manor LongTerm Home Division Proposed Operating Budget

Budget Variance (Favourable) / Unfavourable 206,915

Draft Budget 2024 2,523,186

Public Works Who? Public Works is comprised of Roads Operations, Solid Waste and Landlls, Transit and Water and Wastewater.

What? Public Works is responsible for meeting the operational needs of the municipality as it pertains to roads, solid waste, municipal drinking water, wastewater and transit. In addition, the Department manages the municipality’s non-emergency eet inventory.

How? The Departments leads, manages and implements Public Works operational functions within the municipality, with a strong focus on public safety, legislative compliance, scal responsibility, continuous improvement and strategic implementation.

232 Kawartha Lakes Budget and Business Plan 2024 • Public Works

2023 Accomplishments Administration • Achieved department needs with resource constraints • Implemented new electronic permitting software • Operational model review while balancing resource assignments

Roads Operations • Began development of a multi-year operational plan linked to the ve-year capital roads plans • Successful grant application for ~$100,000 in free training through the Ontario Good Roads Association

• Stang adjustment to meet and improve level of service (ditching, EOs [equipment operators] for internal plow routes).

Solid Waste and Landll Services • Reviewed and evaluated Producer Responsibility legislation • Diversion programs exceeded 24,000 mattresses, 1250 tonnes of construction and demolition, as well as expanded pilots for bulky plastic and textile

• Reviewed and obtained Council direction on Source Separated Organics (SSO)

Transit Services • Implemented a fourth Transit Route (Orange Route), including redesign of Transit routes • Implemented full-time transit drivers • Pandemic recovery to meet transit ridership increase

Fleet Services • Established Several multi-year capital vehicle procurements, including trucks, vans and SUVs • Established multi-year service agreements (i.e. heavy truck repair and heavy equipment repair) • Operational standardization of pick-up trucks, heavy equipment standard specications

Water and Wastewater Operations • Surveillance audit for Drinking Water Quality Management Standard (DWQMS) to maintain accreditation

• Launch of SCADA standards development and multi-year upgrade project • Continued treatment process optimization for THM/HAA Reduction

233 Kawartha Lakes Budget and Business Plan 2024 • Public Works

2024 Priorities Administration • Training and mentoring program for new hires • 2024 budget debrief and nancial structure review • Review and assess potential of electronic improvements for administrative processes

Roads Operations • Finalize and continue implementation of the multi-year operational plan • Implementation of a Road Patrol Software to better track compliance with O.Reg 239/02 • Continue to build and roll out essential SOP

Solid Waste and Landll Services • Increase and expand landll diversion—targeting 10% increase in mattresses, 25% increase in construction and demolition and expansion of textile program.

• Ensure steps are in place to have seamless roll out of the SSO program commencing Jan 2025 • Finalize producer responsibility commitments and commence communication campaign

Transit Services • Transit Master Plan update • Transit storage facility design • Electronic circle check software program roll out

Fleet Services • Fleet Facility Design • Investigate and pilot electronic circle check • Continue to explore alternate fuel source potential for Kawartha Lakes (EV and Hydrogen).

Water and Wastewater Operations • Migrate to electronic logbooks for legislated compliance records • Re-accreditation full scope on-site audit for DWQMS (every three years) • Water and wastewater systems hybrid operational model review

234 Kawartha Lakes Budget and Business Plan 2024 • Public Works

•Administrative Assistant (9 Full Time)

Executive Assistant (1 Full Time)

• Heavy Equipment Operator (8 Full Time)

Additional Hours

2023: 40,854 2024: 31,674

• Fleet Logistics Operator (2 Full Time)

• Truck and Coach Technician (8 Full Time)

• Chief Truck and Coach Technician (2 Full Time)

• Inventory Clerk (1 Full Time)

• Works Control Ocer (1 Full Time)

2023: 14,520 2024: 6,400

• Supervisor, Fleet (1 Full Time)

•Administrative Assistant (2 Full Time 1820 Hours)

• Transit Drivers (5 Full Time 16,813 Hours + 2,500 Hours)

• Supervisor, Transit (1 Full Time)

Manager, Fleet and Transit (1 Full Time)

• Seasonal Hours (-11,680 Hours) and Student Hours (-8,120 Hours) reduced to convert to FT Labourers

Student Hours

• Labourer (+2 Full Time)

• Patroller (1 Full Time)

• Equipment Operators (24 Full Time 1,080 Hours)

Full Time Sta

• Labourer (+2 Full Time)

• Patroller (1 Full Time)

• Equipment Operators (20 Full Time)

• Heavy Equipment Operators (9 Full Time)

• Roads Crew Leader (5 Full Time)

•Supervisor, Road Operations - East (4 Full Time)

•Supervisor, Road Operations - West (4 Full Time)

• Roads Crew Leader (5 Full Time)

Manager, Road Operations (1 Full Time)

• Student (6,400 Hours)

Manager, Road Operations (1 Full Time)

Director, Public Works (1 Full Time)

2023: 175 2024: 187

• Labourer (+ 2 x 0.5 Full Time) Shared Resource with Transit

235 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Personnel Breakdown

• Heavy Equipment Operator (2 Full Time)

• Equipment Operator (4 Full Time)

• Labourer (+5 Full Time)

• Damage Prevention Technician (2 Full Time + 1 Full Time)

• Equipment Operator (6 Full Time)

• Utility Maintenance Electrician Operator (1 Full Time)

• Patroller (1 Full Time)

• Heavy Equipment Operator (1 Full Time)

• Engineering Technician (1 Full Time)

• Utility Maintenance Operator (1 Full Time)

• Roads Crew Leader (2 Full Time)

• Senior Engineering Technician (1 Full Time)

•Supervisor, Road Operations (1 Full Time)

Manager, Road Operations (1 Full Time)

•Supervisor, Technical Road Operations (1 Full Time)

Organization Chart

Structure

•Waste Tech 2 (1 Full Time)

•Waste Reduction Coordinator (1 Full Time) •Regulatory Compliance Ocer (1 Full Time)

Manager, Environmental Services (1 Full Time)

• Landll Attendant (4 Full Time 5,933 Hours)

• Electrician Operator (1 Full Time)

•Supervisor, Overall Operational Responsibility (ORO) (2 Full Time)

• Landll Equipment Operator (4 Full Time 3,528 Hours)

•Contract Coordinator (1 Full Time)

• Plant Operator (10 Full Time)

•Water and Wastewater Technician (2 Full Time)

• Landll Crew Leader (1 Full Time)

•Waste Management Operations Supervisor (1 Full Time)

Manager, Water and Wastewater (1 Full Time)

•Quality Management and Policy Coordinator (1 Full Time)

(4,020,673) (7,686,652)

User Charges, Licenses and Fines

Total - Revenue

Actuals 2022 36,321,277

32,610,111

43,635,304

3,352,702

40,700

18,920,375

9,206,814

12,114,713

38,237,228

Budget 2023

46,533,366

4,438,390

30,000

18,131,504

9,337,275

14,596,197

Budget 2023

Actuals 2022

Actuals 2021

40,296,764

5,301,298

40,954

15,253,342

7,417,765

12,283,404

(8,296,138)

(3,544,718)

(7,314,028)

(3,321,289)

(1,860,000)

(2,891,420)

(2,438,361) (1,554,378)

Budget 2023

Actuals 2022

236 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Total - Public Works Department Proposed Operating Budget

Total - Expenses

Interfunctional Adjustments

Debt, Lease and Financial

Contracted Services

Materials, Supplies and Services

Salaries, Wages and Benets

Actuals 2021

(1,322,322)

Other Revenues

Expenses

(2,343,658)

Actuals 2021

Grants

Revenue

Public Works Department Proposed Operating Budget

39,384,345

Draft Budget 2024

47,998,172

3,982,340

34,000

18,294,649

1,147,117

Variance (Favourable) / Unfavourable

1,464,806

(456,050)

4,000

163,145

749,210

1,004,501

15,600,698 10,086,485

Variance (Favourable) / Unfavourable

(317,689)

(301,641)

(2,468)

(13,580)

Variance (Favourable) / Unfavourable

Draft Budget 2024

(8,613,827)

(3,846,359)

(1,862,468)

(2,905,000)

Draft Budget 2024

2023: 1 2024: 1

Full Time Sta

Total - User Charges, Licenses and Fines

(362)

Preliminary Actuals Actuals as of 2022 7/31/2023

237 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Other Recoveries

User Charges, Licenses and Fines

Total - Other Revenues Actuals 2021

Actuals 2021

Restricted Amounts Earned

Other Revenue

Revenue

Administration Division Proposed Operating Budget

Personnel Breakdown

0 0%

Budget % Budget 2023 Spent

Draft Budget 2024

(712,468)

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

(712,468)

Budget Variance (Favourable) / Unfavourable

Provides cross-functional support across the various Public Works divisions to perform the administrative activities and procedures necessary for the Department’s operational needs.

Overview

Administration Division

238 Kawartha Lakes Budget and Business Plan 2024 • Public Works

527,430

322,346

201,656

198,065

3,591

302,628

2,875

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Contracted Services

10,945

2,355

1,568

2,024

4,991

Preliminary Actuals Actuals as of 2022 7/31/2023

20,645

9,357

3,226

2,303

5,666

Actuals 2021

Environmental Contract Services

Total - Administration Division Proposed Operating Budget

Technology Contracted Services

Contracted Services

Actuals 2021

10,155

Total - Materials, Supplies and Services

Operating Materials and Supplies 6,436

2,701

Postage, Printing, Oce Supplies

Capital Out of Operations

1,018

Telephone and Oce Services

Sta/Board Training and Expense

Preliminary Actuals Actuals as of 2022 7/31/2023

315,190

36,823

Actuals 2021

59,869

Materials, Supplies and Services

Employer Paid Benets 103%

44%

330,791

Budget % Budget 2023 Spent

24,675

10,000

100

5,125

1,600

7,850

Budget % Budget 2023 Spent

306,116

69,483

236,633

278,367

238,958

298,827

59,759

Salaries and Wages

292,473

232,714

Salaries, Wages and Benets

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Salaries, Wages and Benets

Actuals 2021

Expenses

Budget Variance (Favourable) / Unfavourable (696,999)

(366,208)

3,500

Budget Variance (Favourable) / Unfavourable

1,400

(1,500)

900

2,000

Budget Variance (Favourable) / Unfavourable

10,569

(1,390)

11,959

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

3,500

Draft Budget 2024

26,075

10,000

100

3,625

2,500

9,850

Draft Budget 2024

316,685

68,093

248,592

Draft Budget 2024

14,467

Amendment to business practices

30% Inationary costs

(100%) Rightsizing of Budget

0 Rightsizing of Budget

(29%) Rightsizing of Budget

56% Rightsizing of Budget

25%

0 Other (please explain)

Budget Remarks Variance %

239 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Technology Contracted Services

(69,240)

3,500

Technology Contracted Services

Capital Out of Operations

(1,500)

900

2,000

(712,468)

Variance (Favourable) / Unfavourable

Postage, Printing, Oce Supplies

Telephone and Oce Services

Sta/Board Training and Expense

Restricted Amounts Earned

Account

Administration Division Variance Drivers

Sta/Volunteer Recognition Added

Use of Winter Control Rate Stabilization Reserve

Other

2023: 12,760 2024: 1,080

2023: 116 2024: 127

(12,536) (12,536)

Restricted Amounts Earned

Total - Other Revenues

(74,198)

(89,167)

(6,151)

Preliminary Actuals Actuals as of 2022 7/31/2023

(161,845)

Preliminary Actuals Actuals as of 2022 7/31/2023

240 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Actuals 2021

(135,455)

Total - Grants

Other Revenues

(135,455)

Actuals 2021

Recovery - Other Municipalities

Grants

Revenue

35%

(160,000)

(160,000) 4%

Budget % Budget 2023 Spent

(210,000)

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Roads Operation Division Proposed Operating Budget

Personnel Breakdown

(160,000)

Draft Budget 2024

(175,000)

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

35,000

Budget Variance (Favourable) / Unfavourable

2023: 10,680 2024: 2,560

Student Hours

Responsible for day to day maintenance of roads, bridges, sidewalks, winter control operations, storm water infrastructure, street lights, trac markings and trac signals..

Overview

Roads Operation Division

(71,847)

Other Recoveries

8,564,461

1,961,161

6,603,300

Actuals 2021

(104,256)

(53,114)

(13,763)

(31,546)

(5,833)

8,333,345

1,860,424

6,472,921

5,450,373

1,151,171

4,299,201

Preliminary Actuals Actuals as of 2022 7/31/2023

(210,957)

(67,780)

(22,431)

(65,732)

(45,015)

(10,000)

Preliminary Actuals Actuals as of 2022 7/31/2023

241 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

(156,017)

(20,808)

Sales

Total - User Charges, Licenses and Fines

(53,361)

(10,000)

Permits

Waste Management User Fees

Facilities Rental and Leases

User Charges, Licenses and Fines

Actuals 2021

55%

10,184,457

2,387,021

7,797,436

54%

Budget % Budget 2023 Spent

(191,000)

(66,000)

(63,000)

(52,000)

(10,000)

Budget % Budget 2023 Spent

10,954,747

2,615,164

8,339,583

Draft Budget 2024

(189,500)

(60,500)

(63,000)

(56,000)

(10,000)

Draft Budget 2024

770,290

228,143

542,147

Budget Variance (Favourable) / Unfavourable

1,500

5,500

(4,000)

Budget Variance (Favourable) / Unfavourable

736,723

Utilities and Fuels

12,347

Total - Debt, Lease and Financial

3,052,379

2,635,090

447

510,328

(258,553)

8,280

76,291

80,496

5,600,686

258

6,043

837,700

4,652,834

103,852

8,876

3,584

Preliminary Actuals Actuals as of 2022 7/31/2023

8,430,888

8,099

1,242,077

7,152,893

27,818

Preliminary Actuals Actuals as of 2022 7/31/2023

5,324,767

4,367,870

619

774,804

(87,252)

27,172

120,859

120,696

Preliminary Actuals Actuals as of 2022 7/31/2023

242 Kawartha Lakes Budget and Business Plan 2024 • Public Works

12,347

Actuals 2021

5,971,640

1,142

1,137,422

4,775,823

57,252

Financial Charges

Debt, Lease and Financial

Total - Contracted Services

Building Maintenance

Environmental Contract Services

PW Contracted Services

General Contracted Services

Professional Fees

Actuals 2021

4,452,581

Total - Materials, Supplies and Services

Contracted Services

3,454,819

Material and Equipment Charges

487

26,334

Operating Materials and Supplies

Vehicle and Equipment Fuel

26,701

Postage, Printing, Oce Supplies

120,230

87,288

Sta/Board Training and Expense

Telephone and Oce Services

Actuals 2021

Materials, Supplies and Services

65%

75%

0 0%

Budget % Budget 2023 Spent

7,480,777

1,547,380

5,864,597

68,800

Budget % Budget 2023 Spent

4,713,300

3,551,850

799,650

99,900

25,300

123,000

113,600

Budget % Budget 2023 Spent

Draft Budget 2024

7,739,409

1,818,380

5,847,629

73,400

Draft Budget 2024

5,139,600

4,061,750

770,900

113,500

23,700

50,000

119,750

Draft Budget 2024

Budget Variance (Favourable) / Unfavourable

258,632

271,000

(16,968)

4,600

Budget Variance (Favourable) / Unfavourable

426,300

509,900

(28,750)

13,600

(1,600)

(73,000)

6,150

Budget Variance (Favourable) / Unfavourable

27,095,898

Actuals 2021

8,398,877

2,152,281

6,246,596

Actuals 2021

(73,000)

Variance (Favourable) / Unfavourable

243 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Telephone and Oce Services

Account

4,591,041

13,763

4,577,279

(59%)

55%

30,097,916

2,740,931

Budget Variance (Favourable) / Unfavourable

1,249,209

Budget Variance (Favourable) / Unfavourable

GPS moved to Fleet

Other

32,838,847

Draft Budget 2024

9,529,591

63,000

9,466,591

Draft Budget 2024

Reallocated to a dierent Business Unit

Budget % Budget 2023 Spent

8,280,382

63,000

8,217,382

Budget % Budget 2023 Spent

Budget Remarks Variance %

18,513,458

Preliminary Actuals Actuals as of 2022 7/31/2023

7,155,643

22,431

7,133,213

Preliminary Actuals Actuals as of 2022 7/31/2023

28,791,550

Roads Operation Division Variance Drivers

Total - Roads Operation Division Proposed Operating Budget

Total - Interfunctional Adjustments

Transfers to Reserves

Interdepartmental Charges

Interfunctional Adjustments

Additional Hours 2023: 9,461 2024: 9,461

Full Time Sta 2023: 15 2024: 15

(1,064,610)

Total - Other Revenues

(1,018,175)

(944,805)

(267,847)

Preliminary Actuals Actuals as of 2022 7/31/2023

(1,514,862)

Preliminary Actuals Actuals as of 2022 7/31/2023

244 Kawartha Lakes Budget and Business Plan 2024 • Public Works

(1,064,610)

Donations and Other Revenue

Actuals 2021

(1,389,126)

Total - Grants

Other Revenues

(1,389,126)

Actuals 2021

Provincial Grants

Grants

Revenue

51%

(1,000,000)

(1,000,000) 27%

Budget % Budget 2023 Spent

(1,997,392)

Budget % Budget 2023 Spent

Solid Waste and Landll Services Division Proposed Operating Budget

Personnel Breakdown

860,000

(140,000) (140,000)

Budget Variance (Favourable) / Unfavourable

(732,608)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(2,730,000)

Draft Budget 2024

2023: 2,560 2024: 2,560

Student Hours

Oversees all landll operations for ve active and eleven closed landll sites, waste/recycling collection programs, waste diversion programs, hazardous waste and operational regulatory compliance.

Overview

Solid Waste and Landll Services Division

7,569 11,871 59,114 20,737 38,392 114,582 255,423

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

Advertising

Utilities and Fuels

Material and Equipment Charges

Total - Materials, Supplies and Services

(1,860,533)

(84,794)

(57,412)

(1,718,327)

954,726

188,163

766,563

251,577

112,747

51,819

24,904

34,046

10,053

9,598

8,410

211,016

125,701

34,307

12,675

21,871

5,812

4,367

6,283

Preliminary Actuals Actuals as of 2022 7/31/2023

1,470,378

311,934

1,158,444

Preliminary Actuals Actuals as of 2022 7/31/2023

(2,787,050)

(152,787)

(107,631)

(2,526,632)

Preliminary Actuals Actuals as of 2022 7/31/2023

245 Kawartha Lakes Budget and Business Plan 2024 • Public Works

3,159

Actuals 2021

1,490,768

316,318

1,174,450

Actuals 2021

Sta/Board Training and Expense

Materials, Supplies and Services

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

(3,670,992)

(152,787)

Other Recoveries

Total - User Charges, Licenses and Fines

(77,825)

(3,440,380)

Actuals 2021

Waste Management Sales

Waste Management User Fees

User Charges, Licenses and Fines

59%

57%

278,600

126,500

54,900

30,000

36,000

10,000

7,500

13,700

76%

Budget % Budget 2023 Spent

1,663,045

355,352

1,307,693

Budget % Budget 2023 Spent

(3,142,668)

(180,768)

(78,500)

(2,883,400)

Budget % Budget 2023 Spent

301,900

138,000

56,000

40,000

38,000

9,500

8,000

12,400

Draft Budget 2024

1,577,771

338,707

1,239,064

Draft Budget 2024

(3,393,240)

(195,000)

23,300

11,500

1,100

10,000

2,000

(500)

500

(1,300)

Budget Variance (Favourable) / Unfavourable

(85,274)

(16,645)

(68,629)

Budget Variance (Favourable) / Unfavourable

(250,572)

(14,232)

(14,200)

(222,140)

(3,105,540) (92,700)

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

Professional Fees

4,501,562

3,340

1,300

3,480,720

7,359

1,008,843

565,836 40,442

Interdepartmental Charges

Municipal Taxes

Actuals 2021

Total - Solid Waste and Landll Division Proposed Operating Budget

879,028

376,794

53,188

449,045

20,404

5,048,783

3,420,181

Preliminary Actuals Actuals as of 2022 7/31/2023

635,874

52,195

583,679

246 Kawartha Lakes Budget and Business Plan 2024 • Public Works

3,736,898

606,278

Total - Interfunctional Adjustments

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Interfunctional Adjustments

Transfers to Reserves

31,824

28,607

Total - Debt, Lease and Financial

20,404

Financial Charges

31,824

28,607

Debt, Lease and Financial

Preliminary Actuals Actuals as of 2022 7/31/2023

7,905,848

17,213

2,629

6,041,445

19,651

1,820,498

4,413

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

7,480,550

2,686

Grounds Maintenance Contracted Services

Total - Contracted Services

2,305

5,764,425

11,435

Building Maintenance

Environmental Contract Services

PW Contracted Services

1,704,790

(5,091)

Contracted Services

General Contracted Services

Actuals 2021

53%

68%

67%

5,579,102

Budget % Budget 2023 Spent

1,316,290

502,392

46,500

767,398

Budget % Budget 2023 Spent

30,000

Budget % Budget 2023 Spent

8,431,227

18,500

3,050

6,176,257

20,000

2,203,420

10,000

Budget % Budget 2023 Spent

4,691,186

Draft Budget 2024

916,415

55,000

861,415

Draft Budget 2024

34,000

Draft Budget 2024

8,124,340

18,000

12,500

5,827,465

25,000

2,241,375

Draft Budget 2024

(887,916)

Budget Variance (Favourable) / Unfavourable

(399,875)

(502,392)

8,500

94,017

Budget Variance (Favourable) / Unfavourable

4,000

Budget Variance (Favourable) / Unfavourable

(306,887)

(500)

9,450

(348,792)

5,000

37,955

(10,000)

Budget Variance (Favourable) / Unfavourable

9,450 (502,392)

Building Maintenance

Transfers to Reserves

Reallocated to a dierent Account

(100%) Other (please explain)

310% Rightsizing of Budget

25% Rightsizing of Budget

(100%)

33% Inationary costs

(86%) Decrease in Market

37% Operating grants

Budget Remarks Variance %

247 Kawartha Lakes Budget and Business Plan 2024 • Public Works

5,000

(10,000)

10,000

860,000

(732,608)

Variance (Favourable) / Unfavourable

PW Contracted Services

Professional Fees

Advertising

Donations and Other Revenue

Provincial Grants

Account

Solid Waste and Landll Division Variance Drivers

One time transfer in 2023

Blue Box Recycling Grant

Other

2023: 18,633 2024: 21,133

2023: 23 2024: 24

(82,861)

Total - User Charges, Licenses and Fines

(189,498)

(78,847)

(107,984)

(2,666)

(84,456)

(47,614)

(36,842)

Preliminary Actuals Actuals as of 2022 7/31/2023

248 Kawartha Lakes Budget and Business Plan 2024 • Public Works

(82,861)

Sales

Other Recoveries

Actuals 2021

Waste Management User Fees

User Charges, Licenses and Fines

Revenue

(70,000)

(10,000)

(60,000)

121%

Budget % Budget 2023 Spent

Additional Hours

Full Time Sta

Fleet Services Division Proposed Operating Budget

Personnel Breakdown

(73,000)

(10,000)

(60,000)

(3,000)

Draft Budget 2024

(3,000)

Budget Variance (Favourable) / Unfavourable

2023: 640 2024: 640

Student Hours

Fleet Services is responsible for maintenance and repair of vehicles and equipment, fuel procurement and management, procurement and replacement of non-emergency eet inventory. Transit Services provides safe, reliable, eective Transit services including conventional and limited mobility (LIMO).

Overview

Fleet and Transit Services Division

274,875

Salaries and Wages

Employer Paid Benets

2,671,606

Total - Materials, Supplies and Services

702,772

158,366

3,578,392

1,209,624

2,119,909

49,937

146,425

19,251

26,401

6,844

2,114,744

754,687

1,199,551

33,725

88,570

13,135

21,989

3,086

Preliminary Actuals Actuals as of 2022 7/31/2023

1,157,678

275,922 54%

4,261,400

1,125,000

2,850,000

53,900

175,000

24,500

25,000

8,000

50%

Budget % Budget 2023 Spent

1,305,605

321,387

984,218

881,756

544,405

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

249 Kawartha Lakes Budget and Business Plan 2024 • Public Works

1,007,801

39,198

Utilities and Fuels

Material and Equipment Charges

151,190

Operating Materials and Supplies 1,425,427

20,573

Postage, Printing, Oce Supplies

Vehicle and Equipment Fuel

23,669

3,749

Telephone and Oce Services

Sta/Board Training and Expense

Materials, Supplies and Services

Actuals 2021

1,144,587

869,711

Salaries, Wages and Benets

Total - Salaries, Wages and Benets

Actuals 2021

Expenses

4,519,360

1,237,500

2,850,000

52,200

163,800

23,300

182,960

9,600

Draft Budget 2024

1,479,254

358,352

1,120,902

Draft Budget 2024

257,960

112,500

(1,700)

(11,200)

(1,200)

157,960

1,600

Budget Variance (Favourable) / Unfavourable

173,649

36,965

136,684

Budget Variance (Favourable) / Unfavourable

Interfunctional Adjustments

(2,779,673)

3,609,185

(6,388,857)

1,278,571

1,715,104

Preliminary Actuals Actuals as of 2022 7/31/2023

250 Kawartha Lakes Budget and Business Plan 2024 • Public Works

535,867

Actuals 2021

(5,744,410)

Total - Interfunctional Adjustments (4,903,743)

(9,737,584) 3,993,174

Total - Fleet Services Division Proposed Operating Budget

1,761,717

31,930

30,687

16,170

2,712

1,677,928

1,771

Preliminary Actuals Actuals as of 2022 7/31/2023

2,476,409

55,145

27,528

7,064

2,327,524

9,639

84%

42%

1,025,071

Budget % Budget 2023 Spent

(6,578,434)

4,883,123

(11,461,557)

Budget % Budget 2023 Spent

2,106,500

70,000

52,000

32,000

15,000

1,918,500

4,000

15,000

49,509

519

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

3,730,638

Transfers to Reserves

(8,634,381)

Actuals 2021

Interdepartmental Charges

1,706,278

Total - Contracted Services

Grounds Maintenance Contracted Services

47,670

Protection Contracted Services

Building Maintenance

42,286

PW Contracted Services

Environmental Contract Services

18,052

1,574,167

2,616

21,487

Actuals 2021

Equipment Maintenance

General Contracted Services

Technology Contracted Services

Professional Fees

Contracted Services

Budget Variance (Favourable) / Unfavourable (162,381)

862,690

(792,890)

Draft Budget 2024

(7,371,324)

900,626

(1,693,516)

(13,155,073) 5,783,749

Budget Variance (Favourable) / Unfavourable

201,900

(2,000)

(10,800)

2,700

11,000

201,000

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

2,308,400

68,000

41,200

2,700

11,000

32,000

15,000

2,119,500

4,000

15,000

Draft Budget 2024

2,700

Protection Contracted Services

(684,028)

GPS Previously under Roads

Increases captured with 268% new/additional Business Units

Budget moved to lines above

Reallocated to a dierent Account

Transit Gas Tax Grant goes directly to reserve

Fire Safety from Build Maintenance

Increases captured with new/additional Business Units

(100%) Change in reporting

(21%)

Garbage Collection from Build Maintenance

Increases captured with new/additional Business Units

170% Rightsizing of Budget

Transit Brochures

Training for Transit Drivers

Investment in new positions

116%

Now resides with Communications

New routes increased revenue

New routes increased investment and grant contribution

Transit Gas Tax Grant goes directly to reserve

Other

Reallocated to a dierent Business Unit

(100%)

Increase in Sales/Fees

38% Expansion/New Area

21% Expansion/New Area

(100%) Change in reporting

Budget Remarks Variance %

251 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Transfer to Obligatory Fund

(10,800)

11,000

Environmental Contract Services

Building Maintenance

8,500

Advertising

172,860

15,200

Sta/Board Training and Expense

Telephone and Oce Services

2,600

(3,000)

Waste Management User Fees

Advertising Sales

(52,169)

(150,000)

684,028

Variance (Favourable) / Unfavourable

Admission/Tickets/Fares

Restricted Amounts Earned

Provincial Grants

Account

Fleet Services Division Variance Drivers

112,594 791,115

Employer Paid Benets

Total - Salaries, Wages and Benets

(544,893)

(431,176)

62%

854,485

129,048

625,871

113,555

512,315

1,136,974

197,211 55%

939,763

82%

725,437

(141,050)

(2,600)

(138,450)

Budget % Budget 2023 Spent

(700,000)

Budget % Budget 2023 Spent

(115,372)

(4,053)

(111,319)

80%

Budget % Budget 2023 Spent

(684,028)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

(133,784)

(2,603)

(131,181)

Preliminary Actuals Actuals as of 2022 7/31/2023

(520,406)

Preliminary Actuals Actuals as of 2022 7/31/2023

(761,654)

Preliminary Actuals Actuals as of 2022 7/31/2023

252 Kawartha Lakes Budget and Business Plan 2024 • Public Works

678,521

Actuals 2021

(110,803)

(3,245)

(107,558)

Salaries and Wages

Salaries, Wages and Benets

Expenses

Total - User Charges, Licenses and Fines

Advertising Sales

Admission/Tickets/Fares

User Charges, Licenses and Fines

(245,176)

Total - Other Revenues

Actuals 2021

(245,176)

Restricted Amounts Earned

Actuals 2021

(819,077)

Total - Grants

Other Revenues

(819,077)

Actuals 2021

Provincial Grants

Grants

Revenue

Transit Services Division Proposed Operating Budget

1,272,241

238,343

1,033,898

Draft Budget 2024

(190,619)

Draft Budget 2024

(850,000)

Draft Budget 2024

135,267

41,132

94,135

Budget Variance (Favourable) / Unfavourable

(49,569)

2,600

(52,169)

Budget Variance (Favourable) / Unfavourable

(150,000)

Budget Variance (Favourable) / Unfavourable

684,028

Budget Variance (Favourable) / Unfavourable

0 0

Operating Materials and Supplies

Advertising

1,199,886

1,305,595

701,007

253 Kawartha Lakes Budget and Business Plan 2024 • Public Works

Total - Interfunctional Adjustments

641,474

Transfer to Obligatory Fund

965,430

540,569

424,861

558,412

Interdepartmental Charges

604,588

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Interfunctional Adjustments

70,707

134

49,840

168

20,566

104,356

225

87,958

16,173

94,875

410

82,115

12,350

Total - Contracted Services

Building Maintenance

PW Contracted Services

General Contracted Services

Professional Fees

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Contracted Services

44,829

31,434

1,154

1,046

7,789

10,096

15,514

10,360

27,999

10,964

7,468

8,505

3,343

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Materials, Supplies and Services

Capital Out of Operations

1,865

2,855

Postage, Printing, Oce Supplies

Material and Equipment Charges

21,659

1,620

Actuals 2021

Telephone and Oce Services

Sta/Board Training and Expense

Materials, Supplies and Services

76%

63%

1,420,152

684,028

736,124 68%

Budget % Budget 2023 Spent

113,000

104,000

9,000

Budget % Budget 2023 Spent

59,300

1,000

3,000

5,000

1,250

4,500

39,500

5,050

Budget % Budget 2023 Spent

907,658

Draft Budget 2024

119,000

109,000

10,000

Draft Budget 2024

99,550

1,000

3,000

13,500

500

8,500

54,400

18,650

Draft Budget 2024

(512,494)

(684,028)

171,534

Budget Variance (Favourable) / Unfavourable

6,000

5,000

1,000

Budget Variance (Favourable) / Unfavourable

40,250

8,500

(750)

4,000

14,900

13,600

Budget Variance (Favourable) / Unfavourable

880,026

938,820

4,000 (750) 8,500

Postage, Printing, Oce Supplies

Operating Materials and Supplies

Advertising

1,204,348

(100%)

23%

170%

(60%)

89%

38%

269%

21% need updates

(100%)

38%

21%

(100%)

Budget % Budget 2023 Spent

Budget Remarks Variance %

254 Kawartha Lakes Budget and Business Plan 2024 • Public Works

(684,028)

14,900

Telephone and Oce Services

Transfer to Obligatory Fund

13,600

Sta/Board Training and Expense

171,534

41,132

Employer Paid Benets

Interdepartmental Charges

2,600

(52,169)

(150,000)

684,028

Variance (Favourable) / Unfavourable

Advertising Sales

Admission/Tickets/Fares

Restricted Amounts Earned

Provincial Grants

Account

615,396

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Transit Services Division Variance Drivers

Total - Transit Services Division Proposed Operating Budget

Budget Variance (Favourable) / Unfavourable 153,482

Draft Budget 2024 1,357,830

2024 Proposed Water and Wastewater Budget

255 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Water and Wastewater Operations Overview The Water and Wastewater Division of the Public Works department is responsible for the safe and eective operation of twenty-one (21) water treatment facilities, six (6) wastewater treatment facilities, all municipally owned distribution and collection infrastructure and associated regulatory compliance requirements. The Water-wastewater operations are delivered with a hybrid model of internal (City sta) and external contracts (OCWA). Water-wastewater is funded with a uniform use fee across the City, regardless of geographic location.

Personnel Breakdown

Full Time Sta

Student Hours

2023: 19 2024: 19

2023: 640 2024: 640

256 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Water-Wastewater Capital Budget Totals for 2018-2024 $30,045,000

$12,921,000 $9,488,000

$8,458,000

$9,691,000

$6,556,000

2018

$6,006,000

2019

2020

2021

2022

2023

257 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

2024

2024 Proposed Water and Wastewater Budget by System Water and Wastewater Administration

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Water and Sewer Administration

3,478,235

2,915,689

2,994,073

78,384

Total - Water and Wastewater Administration

3,478,235

2,915,689

2,994,073

78,384

Water Systems

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Bobcaygeon

(533,050)

(504,953)

(553,798)

(48,845)

13,495

20,969

10,666

(10,303)

Eldon - Western Trent

145,688

69,059

66,473

(2,586)

Emily Birch Point

133,444

111,018

116,167

5,149

Fen Twsp - Southview Estates

209,510

203,539

205,429

1,890

Fenelon Falls

231,402

95,565

110,253

14,688

Kinmount

280,970

286,577

308,216

21,639

Lindsay - Oakwood

78,915

(74,103)

(65,068)

9,035

Lindsay - Verulam Tank

115,164

123,402

126,757

3,355

Lindsay Thornhill Reservoir

119,390

174,633

165,009

(9,624)

(4,342,887)

(4,206,651)

(4,216,113)

(9,462)

Manvers - Janetville

44,570

54,691

70,839

16,148

Manvers - Manorview

106,838

123,910

160,444

36,534

Manvers - Pinewood

6,785

17,201

13,982

(3,219)

Manvers - Woodeld

87,722

75,265

107,110

31,845

Mariposa - Canadian Shores

60,317

70,936

85,370

14,434

Mariposa - Kings Bay

83,389

110,073

116,068

5,995

Mariposa - Pleasant Point

119,555

128,043

178,229

50,186

Mariposa - Sonya

117,950

108,800

108,787

(13)

Mariposa - Woods of Manilla

21,195

16,281

25,279

8,998

Mariposa Estates

177,435

200,974

188,225

(12,749)

Norland

334,349

300,424

317,875

17,451

Omemee - Victoria Glen

61,651

96,011

70,647

(25,364)

Woodville

(7,392)

87,467

37,599

(49,868)

(2,333,596)

(2,310,869)

(2,245,555)

65,314

Bobcaygeon - Victoria Place Community Wells

Lindsay WTP

Total - Water Systems

258 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Wastewater Systems

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Bobcaygeon Sewers

(29,317)

134,426

(42,510)

(176,936)

Coboconk Sewers

41,726

79,983

83,358

3,375

Fenelon Falls Sewers

335,210

373,581

417,284

43,703

(1,793,863)

(1,626,147)

(1,568,837)

57,310

Mariposa - Kings Bay Sewers

108,045

135,579

148,820

13,241

Omemee Sewers

193,562

297,758

213,367

(84,391)

Total - Wastewater Systems

(1,144,639)

(604,820)

(748,518)

(143,698)

Total - Water and Wastewater Systems

Actual 2022

Budget 2023

Budget 2024

Change from 2023 Budget

Lindsay - WPCP Sewer Systems

259 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

(1,173,978)

(106,290)

(1,067,688)

(10,903)

(158,950)

(8,897,932)

(13,476,935)

(19,200)

64%

72%

(8,500)

(145,000)

(8,720,246)

(13,877,190)

(19,400)

54%

Budget % Budget 2023 Spent

(1,626,079)

(100,000)

(1,526,079)

Budget % Budget 2023 Spent

(222,950)

Budget % Budget 2023 Spent

(12,381,602) (22,770,336)

(17,560)

(86,604)

(4,969,145)

(7,297,094)

(11,200)

Preliminary Actuals Actuals as of 2022 7/31/2023

(1,700,797)

(133,554)

(1,567,243)

(21,910,482) (22,563,920)

(16,320)

(143,138)

Preliminary Actuals Actuals as of 2022 7/31/2023

(172,757)

(172,914)

158

260 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total - User Charges, Licenses and Fines

Other Recoveries

(130,086)

(8,592,982)

Sewer User Fees

Fines

(13,157,644)

(13,450)

Facilities Rental and Leases

Water User Fees

Actuals 2021

(1,261,111)

(76,097)

(1,185,015)

User Charges, Licenses and Fines

Total - Other Revenues

Donations and Other Revenue

Restricted Amounts Earned

Actuals 2021

(183,908)

Total - Tax Revenues

Other Revenues

(183,908)

Preliminary Actuals Actuals 2022 Actuals as of 2021 7/31/2023

Amounts Added to Tax Bill

Taxation

Tax Revenues

Revenue

2024 Proposed Water and Wastewater Budget Detail

(24,101,690)

(13,000)

(150,000)

(9,128,938)

(14,790,552)

(19,200)

Draft Budget 2024

(1,640,176)

(140,000)

(1,500,176)

Draft Budget 2024

(229,750)

Draft Budget 2024

(1,331,354)

(4,500)

(5,000)

(408,692)

(913,362)

200

Budget Variance (Favourable) / Unfavourable

(14,097)

(40,000)

25,903

Budget Variance (Favourable) / Unfavourable

(6,800)

Budget Variance (Favourable) / Unfavourable

37,854 12,013 523,292

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

958,388

204,248

754,139

785,625

55,675

197,189

446,979

13,209

26,054

46,520

8,628,214

94,676

24,861

7,097,145

844,059

3,724

563,748

5,098,035

58,222

16,082

4,314,460

377,627

2,766

328,878

Preliminary Actuals Actuals as of 2022 7/31/2023

1,239,032

114,132

331,403

1,448

703,718

11,972

37,036

39,323

Preliminary Actuals Actuals as of 2022 7/31/2023

1,700,245

372,347

1,327,898

Preliminary Actuals Actuals as of 2022 7/31/2023

65%

9,335,850

71,200

59,750

7,648,600

857,400

4,000

694,900

55%

Budget % Budget 2023 Spent

1,215,250

93,350

377,900

1,500

641,300

13,500

41,700

46,000

Budget % Budget 2023 Spent

1,892,573

441,983 51%

Budget % Budget 2023 Spent 1,450,590

261 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

8,641,287

38,753

Grounds Maint Contracted Services

Total - Contracted Services

37,667

7,143,962

873,832

Building Maintenance

Environmental Contract Services

General Contracted Services

3,474

543,600

Professional Fees

Technology Contracted Services

Actuals 2021

1,019,789

57,768

343,986

Contracted Services

Total- Materials, Supplies and Services

Material and Equipment Charges

Utilities and Fuels

1,783

43,093

Sta/Board Training and Expense

Advertising

Actuals 2021

1,631,832

365,937

1,265,895

Actuals 2021

Materials, Supplies and Services

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Expenses

9,920,878

102,050

35,750

7,877,100

995,750

4,000

906,228

Draft Budget 2024

1,478,940

100,250

367,400

1,500

900,790

13,000

40,500

55,500

Draft Budget 2024

2,307,750

433,628

1,874,122

Draft Budget 2024

585,028

30,850

(24,000)

228,500

138,350

211,328

Budget Variance (Favourable) / Unfavourable

263,690

6,900

(10,500)

259,490

(500)

(1,200)

9,500

Budget Variance (Favourable) / Unfavourable

415,177

(8,355)

423,532

Budget Variance (Favourable) / Unfavourable

1,581,184

Total-Interest on Long Term Debt

764,254

2,374,237

2,640

2,371,597

(5,083)

(10,357)

543,805

Preliminary Actuals Actuals as of 2022 7/31/2023

4,261,985

3,375,000

145,736

741,249

Actuals 2021

6,407,940

4,940,362

174,900

1,292,678

Preliminary Actuals Actuals as of 2022 7/31/2023

4,875,749

3,038

(224)

4,872,935

Preliminary Actuals Actuals as of 2022 7/31/2023

1,581,211

Preliminary Actuals Actuals as of 2022 7/31/2023

53%

0 0

5,144,730 Draft Budget 2024

70%

4,005,000

152,200

987,530

Draft Budget 2024

5,091,827

4,000

5,087,827

Draft Budget 2024

2,027,491

Draft Budget 2024

Budget % Budget 2023 Spent

6,059,935

4,500,000

168,100

1,391,835

Budget % Budget 2023 Spent

4,461,730

4,500

4,457,230

Budget % Budget 2023 Spent

1,654,027

46%

Budget % Budget 2023 Spent 1,654,027

262 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total - Proposed Water and Wastewater Budget Detail

6,012,819

Total - Interfunctional Adjustments

137,755

Municipal Taxes 4,763,405

1,111,659

Interdepartmental Charges

Transfers to Reserves

Actuals 2021

Interfunctional Adjustments

4,458,233

2,923

Tax Adjustments

Total- Debt, Lease and Financial

224

4,455,086

Financial Charges

Debenture Principal

Actuals 2021

1,581,184

Debenture Interest

Debt, Lease and Financial

Actuals 2021

Interest on Long Term Debt

Budget Variance (Favourable) / Unfavourable

(915,205)

(495,000)

(15,900)

(404,305)

Budget Variance (Favourable) / Unfavourable

630,097

(500)

630,597

Budget Variance (Favourable) / Unfavourable

373,464

Budget Variance (Favourable) / Unfavourable

Amendment to business practices

(29%)

Amendment to business practices

23% Other (please explain)

43% Inationary costs

(40%) Rightsizing of Budget

30% Inationary costs

40% Inationary costs

21% Rightsizing of Budget

29%

53% Rightsizing of Budget

40% Rightsizing of Budget

263 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

(404,305)

373,464

Debenture Interest

Interdepartmental Charges

30,850

(24,000)

Grounds Maintenance Contracted Services

Building Maintenance

211,328

259,490

Operating Materials and Supplies

Professional Fees

9,500

423,532

Salaries and Wages

Sta/Board Training and Expense

(4,500)

(40,000)

Other Recoveries

Donations and Other Revenue

Account

Variance Budget (Favourable) / Remarks Variance % Unfavourable

Water and Wastewater Department Variance Drivers

Moving capital wages to another account

2020 Capital Project for Lindsay Water Pollution and Control Plant is being debentured for $9Million at the end of 2023 and will aect 2024 debenture principle and interest

Moving capital wages to another account

Remarks

Water Treatment

Wastewater Treatment

Vertical Distribution and Collection

Horizontal Distribution and Collection

Studies and Special Projects

9982401

9982402

9982403

9982404

9982405 12,921,000

2,421,000

5,601,000

1,610,000

2,054,000

1,235,000

Expenditure 0

2,993,720

1,098,920

102,800

557,000

697,395

1,235,000 0

Financing from Water DC Reserve

Financing from Water Reserve

1,013,739

Financing from Water ICIP Grant

559,366

Financing from Water Debenture

2,976,920

1,297,080

600,840

500,000

579,000

Financing from Sewage Reserve

Rehabilitation Replacement

Lindsay WTP High-Lift Pump #2

Lindsay WTP Low-Lift Pump #2

Lindsay WTP Sodium Hydroxide Metering Pump #2

Lindsay WTP Actio System

Fenelon Falls WTP Air Compressor

998240102

998240103

998240104

998240105

998240106

Demolition

Replacement

264 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total

Manilla WTP Decommissioned Structure

998240115

Replacement

Mariposa Estates WTP Wells #1 and #2

998240112

Manilla WTP Distribution Piping

Mariposa Estates WTP and Omemee WTP Generators

998240113

Replacement

Western Trent WTP Dehumidier

998240111

998240114

Replacement

Bobcaygeon WTP Surge Pit Pump

998240110

1,235,000

50,000

120,000

300,000

70,000

25,000

30,000

50,000

Recoating; Painting

Bobcaygeon WTP Interior

998240109 Replacement

50,000

998240108

200,000

Installation Replacement; Upgrade

Fenelon Falls WTP Membranes

Bobcaygeon WTP Roof Access and Drainage Systems

30,000

25,000

5,000

15,000

65,000

200,000

Expenditure

998240107

Replacement

Design

Rehabilitation

Replacement

Lindsay WTP Doors and Clearwell Hatches

998240101

Primary Treatment/ Activity

Project

JDE ID 0

1,235,000

50,000

120,000

300,000

70,000

25,000

30,000

50,000

200,000

30,000

25,000

5,000

15,000

200,000 65,000

Financing from Water DC Reserve

Financing from Water Reserve

Financing from Water Debenture

Financing from Sewage Reserve

Financing from Sewage DC Reserve

Financing from Sewage Debenture

894,360

25,000

316,360

553,000

Financing from Sewage DC Reserve

Construction, rehabilitation, upgrade and replacement of water treatment facilities and related components and siteworks. Based on legislation, AMP, Capacity Study and DC Study.

S9982401 Water Treatment

Total

Program Title

JDE ID

Summary of 2024 Water-Wastewater Capital Budget

1,235,000

50,000

120,000

300,000

70,000

25,000

30,000

50,000

200,000

30,000

25,000

5,000

15,000

65,000

200,000

Financing Total

3,785,500

2,310,500

1,475,000

Financing from Sewage Debenture

12,921,000

2,421,000

5,601,000

1,610,000

2,054,000

1,235,000

Financing Total

Lindsay WPCP Actio Air Scour System

Lindsay WPCP Lagoon #4

Lindsay WPCP Equalization Wetwell Piping

Lindsay WPCP Ultraviolet System Controller

Omemee WPCP Lagoon Electricity Service

998240206

998240207

998240208

998240209

998240210

Replacement

Replacement 2,054,000

25,000

70,000

25,000

1,100,000

Replacement

150,000

Design; Rehabilitation

104,000

35,000

375,000

150,000 20,000

Financing from Water Reserve

Expenditure

Rehabilitation

Replacement

265 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total

Lindsay WPCP Boiler System

998240203

Lindsay WPCP Actio Pumps (4)

Bobcaygeon WPCP Bar Screen

998240202

998240204

Fenelon Falls WPCP Waste/Return-Activated Pump

998240205

Replacement

Fenelon Falls WPCP Grider

998240201

Installation

Replacement

Project

JDE ID

Primary Treatment/ Activity

Financing from Water DC Reserve

Financing from Water Debenture

579,000

25,000

70,000

25,000

150,000

104,000

35,000

20,000

150,000

Financing from Sewage Reserve

Financing from Sewage DC Reserve

1,475,000

1,100,000

375,000

Financing from Sewage Debenture

Construction, rehabilitation, upgrade and replacement of wastewater treatment facilities and related components and siteworks. Based on legislation, AMP, Capacity Study and DC Study.

9982402 Wastewater Treatment

2,054,000

25,000

70,000

25,000

1,100,000

150,000

104,000

35,000

375,000

20,000

150,000

Financing Total

Replacement

Thornhill Reservoir Basement Inlet and Outlet Valves

Oakwood Reservoir Cells

Oakwood Reservoir Roof

Lindsay Water Tower Valve Chamber Piping

Ridout St. SPS

998240308

998240309

998240310

998240311

998240312

1,000,000 1,610,000

100,000

Replacement

20,000

35,000

7,000

40,000

60,000

250,000

25,000

557,000

100,000

20,000

35,000

7,000

40,000

60,000

250,000

25,000

25,000 28,000

Financing from Water Reserve

Expenditure

Preparation for Expansion

Replacement

266 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total

Replacement

998240307

Rehabilitation

Design

Thornhill Reservoir Cells

Thornhill Reservoir Flow Meters

998240305

Design

Thornhill Reservoir Chlorine Metering Pumps #2 and #3

Thornhill Reservoir Chemical Room

998240304

Replacement

Rehabilitation

Replacement

Primary Treatment/ Activity

998240306

Lindsay-Ops Landll Leachate Pumps (7)

Wellington St. WPS Pumps and Piping

998240303

Coboconk SPS #3 Piping

998240301

998240302

Project

JDE ID

Financing from Water DC Reserve

Financing from Water Debenture

500,000

447,000

28,000

25,000

Financing from Sewage Reserve

553,000

Financing from Sewage DC Reserve

Financing from Sewage Debenture

1,610,000

1,000,000

100,000

20,000

35,000

7,000

40,000

60,000

250,000

25,000

28,000

25,000

Financing Total

Construction, rehabilitation, upgrade and replacement of vertical infrastructure providing water distribution and wastewater collection services. Based on legislation, AMP, Capacity Study and DC Study.

9982403 Vertical Distribution and Collection

Glenelg St. Mains - Cambridge St. to Victoria Ave.

Kent St. Mains - Victoria Ave. to Angeline St.

Angeline St. Mains - Broad St. to 150m North of Kent St.

Lindsay St. Mains - Logie St. to Highway 7

King St. Mains - Lindsay St. to St. David St.

Lindsay St. Mains - Queen St. to Lindsay St. Bridge

Caroline St. Sewermain - Queen St. to King St.

St. Paul St. Mains - Queen St. to King St.

St. Patrick St. Mains - Queen St. to King St.

St. Peter St. Mains - Queen St. to South End

Ellice St. Mains - Clifton St. to Wychwood Cres.

Fenelon Falls Gravity Sewers

998240401

998240402

998240403

998240404

998240405

998240406

998240407

998240408

998240409

998240410

998240411

998240412 5,601,000

700,000

1,011,000

Replacement; Expansion Rehabilitation

450,000

190,000

140,000

Replacement

300,000

2,200,000

Replacement

200,000

Design

60,000

120,000

40,000

Expenditure

Replacement; Expansion

Design

267 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total

Project

JDE ID

Primary Treatment / Activity

102,800

30,000

697,395

348,795

248,600

100,000

20,000 52,800

Financing from Water DC Reserve

Financing from Water Reserve

1,013,739

164,925

69,635

709,544

Financing from Water ICIP Grant

559,366

156,705

60,075

25,365

150,000

141,856

Financing from Water Debenture

600,840

490,000

30,000

60,840

20,000

Financing from Sewage Reserve

316,360

210,000

100,000

6,360

Financing from Sewage DC Reserve

2,310,500

505,500

225,000

95,000

140,000

150,000

1,100,000

Financing from Sewage Debenture

Construction, rehabilitation, upgrade and replacement of horizontal infrastructure providing water distribution and wastewater collection services. Based on legislation, AMP, Capacity Study and DC Study.

9982404 Horizontal Distribution and Collection

5,601,000

700,000

1,011,000

450,000

190,000

140,000

300,000

2,200,000

200,000

60,000

120,000

40,000

Financing Total

Water Meters for All Water Systems - Phase 3 of 5

SCADA Systems - Phase 3 of 8

Lindsay WTP Interior and Exterior Coatings Assessment

Lindsay WTP High-Lift Header Assessment

Lindsay WTP Motor Control Centres Assessment

Lindsay St. N. SPS Pump Expansion Assessment

Lindsay WPCP Lagoon Surveys

999220801

998240502

998240503

998240504

998240505

998240506

998240507

25,000 20,000 25,000 55,000

Study; Assessment Study; Assessment Study; Assessment Study; Assessment 2,421,000

20,000

1,676,000

Replacement; Upgrade Study; Assessment

600,000

Expenditure

Replacement; Upgrade

Primary Treatment/ Activity

268 Kawartha Lakes Budget and Business Plan 2024 • Water and Wastewater Budget

Total

Project

JDE ID

1,098,920

20,000

25,000

20,000

703,920

330,000

Financing from Water Reserve

Financing from Water DC Reserve

Financing from Water Debenture

1,297,080

55,000

972,080

270,000

Financing from Sewage Reserve

25,000

Financing from Sewage DC Reserve

Financing from Sewage Debenture

Water-wastewater studies and special projects, often relating to (i) system monitoring, performance, capacity and optimization and or (ii) the management of assets, growth, energy and user rates.

9982405 Studies and Special Projects

2,421,000

55,000

25,000

20,000

25,000

20,000

1,676,000

600,000

Financing Total

Agencies, Boards and Committees

269 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

(508,949)

(207,457)

(146,460)

(52,996)

(64,264)

(37,368)

(26,896)

(203,806)

(149,056)

(7,000)

(39,750)

32%

(8,000)

98%

(8,000)

(388,750)

(10,750)

(378,000)

Budget % Budget 2023 Spent

(379,490)

(1,490)

(378,000)

58%

Budget % Budget 2023 Spent

(872,090)

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

(426,243)

(50,985)

(375,258)

Preliminary Actuals Actuals as of 2022 7/31/2023

(754,596)

Preliminary Actuals Actuals as of 2022 7/31/2023

270 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

(214,132)

(8,656)

Sales

Total - User Charges, Licenses and Fines

(51,076)

Police Services Fees (146,400)

(8,000)

Service Fees

Other Recoveries

Actuals 2021

User Charges, Licenses and Fines

(307,837)

(33,936)

Donations and Other Revenue

Total - Other Revenues

(273,901)

Restricted Amounts Earned

Other Revenues

(605,201)

Total - Grants Actuals 2021

(605,201)

Actuals 2021

Provincial Grants

Grants

Revenue

Kawartha Lakes Police Services Proposed Operating Budget

Kawartha Lakes Police Services

(210,396)

(154,646)

(8,000)

(39,750)

(8,000)

Draft Budget 2024

(330,750)

(15,750)

(315,000)

Draft Budget 2024

(888,182)

Draft Budget 2024

(6,590)

(5,590)

(1,000)

Budget Variance (Favourable) / Unfavourable

58,000

(5,000)

63,000

Budget Variance (Favourable) / Unfavourable

(16,092)

Budget Variance (Favourable) / Unfavourable

56,754 101,025 54,745 25,008 44,745 62,433 40,305

Telephone and Oce Services

Postage, Printing, Oce Supplies

Operating Materials and Supplies

Advertising

Utilities and Fuels

Vehicle and Equipment Fuel

Protection Materials

455,794

5,555,018

1,338,233

4,216,785

622,626

5,766

26,603

78,914

45,330

4,701

119,408

195,118

60,287

86,501

411,724

6,892

28,785

44,092

26,960

2,608

22,144

127,485

32,163

120,595

Preliminary Actuals Actuals as of 2022 7/31/2023

9,325,862

2,060,335

7,265,527

Preliminary Actuals Actuals as of 2022 7/31/2023

59%

826,063

11,750

58,835

66,500

49,275

4,910

98,333

349,265

56,765

130,430

50%

Budget % Budget 2023 Spent

9,464,651

2,095,165

7,369,486

Budget % Budget 2023 Spent

271 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

Total - Materials, Supplies and Services

8,735

62,042

Sta/Board Training and Expense

Capital Out of Operations

Actuals 2021

Materials, Supplies and Services

8,634,430

1,882,733

Employer Paid Benets

Total - Salaries, Wages and Benets

6,751,696

Actuals 2021

Salaries and Wages

Salaries, Wages and Benets

Expenses

900,020

5,000

58,039

71,500

48,800

5,910

113,966

341,957

101,368

153,480

Draft Budget 2024

10,714,299

2,581,813

8,132,486

Draft Budget 2024

73,957

(6,750)

(796)

5,000

(475)

1,000

15,633

(7,308)

44,603

23,050

Budget Variance (Favourable) / Unfavourable

1,249,648

486,648

763,000

Budget Variance (Favourable) / Unfavourable

45,480 134,001 51,522 5,566

General Contracted Services

Equipment Maintenance

PW Contracted Services

Protection Contracted Services

256,286

(241,664)

8,873,990

5,582,383

Preliminary Actuals Actuals as of 2022 7/31/2023

(114,605)

(475,908)

1753%

9,348,179

60%

Budget % Budget 2023 Spent

14,623

(483,327)

272 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

8,238,218

Actuals 2021

(122,138)

Total - Interfunctional Adjustments

Total - Police Services Proposed Operating Budget

(447,068)

Own Fund Transfers

Interdepartmental Charges

497,950

361,303

324,930

Interfunctional Adjustments

497,950

Budget % Budget 2023 Spent

38%

Preliminary Actuals Actuals as of 2022 7/31/2023

43,800

15,000

Actuals 2021

16,778

47,058

18,011

36,215

8,721

Total - Rents and Insurance Expenses

Insurance

28,800

29,048

27,494

Equipment Rental

16,778

Budget % Budget 2023 Spent

Preliminary Actuals Actuals as of 2022 7/31/2023

64%

Actuals 2021

463,688

Rents and Insurance Expenses

295,279

550

41,800

1,560

61,800

225,728

51,100

65,200

16,500

381,344

10,483

603

39,691

159,580

26,223

36,277

21,872

Budget % Budget 2023 Spent

361,088

56,577

1,092

50,238

140,483

47,291

57,490

28,173

Preliminary Actuals Actuals as of 2022 7/31/2023

Total - Contracted Services

Grounds Maint Contracted Services

43,674

58,701

Technology Contracted Services

Building Maintenance

22,145

Professional Fees

Contracted Services

Actuals 2021

Budget Variance (Favourable) / Unfavourable 913,054

10,261,233

(472,836)

(286,946)

(185,890)

Budget Variance (Favourable) / Unfavourable

300

Budget Variance (Favourable) / Unfavourable

26,667

20,200

240

2,227

(3,100)

(2,400)

9,500

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(458,213)

(770,273)

312,060

Draft Budget 2024

44,100

15,000

29,100

Draft Budget 2024

490,355

62,000

1,800

61,800

227,955

48,000

62,800

26,000

Draft Budget 2024

2023: 29,765 2024: 30,715

2023: 9 2024: 12

•Marketing Assistant (+ 1 Full Time)

•Library Specialist, Programming (+ 1 Full Time)

2023: 560 2024: 560

Student Hours

Student (560 Hours)

•Library Specialist (2 Full Time)

Additional Hours

• Library Page (5,561 Hours)

• Branch Sta (25,490 Hours + 950 Hours)

•Area Coordinator (2 Full Time + 1 Full Time)

Manager, Public Service and Programming (1 Full Time)

Full Time Sta

•Library Specialist, Reference (1 Full Time)

Administrative Assistant (1 Full Time)

Chief Executive Ocer (CEO) / Library Director (1 Full Time)

273 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

Personnel Breakdown

•Library Specialist, Outreach and Community Engagement (1 Full Time)

Organization Chart

Structure

Kawartha Lakes Library

(75,470)

Total - Other Revenues

1,289,670

227,456

1,062,214

1,609,128

262,878

1,346,251

Actuals 2022

(2,961)

Actuals 2022

(235,234)

(32,275)

(202,959)

Actuals 2022

(194,708)

Actuals 2022

(178,733)

994,457

163,005

831,452

(9,200)

(9,000)

1,704,454

296,449

1,408,005

Preliminary Budget Actuals as of 2023 7/31/2023

(2,481)

(2,391)

(50)

(40)

(200)

(84,400)

(21,400)

(63,000)

Preliminary Budget Actuals as of 2023 7/31/2023

(69,708)

(22,458)

(47,250)

Preliminary Budget Actuals as of 2023 7/31/2023

(103,861)

Preliminary Budget Actuals as of 2023 7/31/2023

274 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

Total - Salaries, Wages and Benets

Employer Paid Benets

Salaries and Wages

Salaries, Wages and Benets

Actuals 2021

(1,594)

Total - User Charges, Licenses and Fines

Expenses

(1,269)

(325)

Fines

Facilities Rental and Leases

Service Fees

Actuals 2021

(12,470)

Donations and Other Revenue

User Charges, Licenses and Fines

(63,000)

Restricted Amounts Earned

Actuals 2021

(193,060)

Total - Grants

Other Revenues

(193,060)

Actuals 2021

Provincial Grants

Grants

Revenue

Kawartha Lakes Kawartha Lakes Library Proposed Operating Budget

(178,733)

(88,600)

(5,200)

58%

1,928,257

329,147

1,599,110

% Budget Draft Budget Spent 2024

27%

(5,000)

(200)

% Budget Draft Budget Spent 2024

83%

(25,600)

(63,000)

% Budget Draft Budget Spent 2024

58%

(178,733)

% Budget Draft Budget Spent 2024

223,803

32,698

191,105

Budget Variance (Favourable) / Unfavourable

4,000

Budget Variance (Favourable) / Unfavourable

(4,200)

Budget Variance (Favourable) / Unfavourable

166,576

2,450

2,056

107,558

37,677

16,836

Actuals 2022

614,075

156,977

3,892

12,379

365,663

30,842

21,954

22,369

Actuals 2022

527,600

15,000

128,251

1,151

877

427

108,317

15,060

2,419

4,500

12,000

400,400

30,000

25,300

40,400

175,800

3,000

1,500

1,800

112,500

42,000

15,000

Preliminary Budget Actuals as of 2023 7/31/2023

294,292

11,036

1,972

7,034

231,957

14,964

14,256

13,072

Preliminary Budget Actuals as of 2023 7/31/2023

275 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

142,837

1,967

Grounds Maintenance Contracted Services

Total - Contracted Services

1,539

Protection Contracted Services

Building Maintenance

104,713

General Contracted Services

Equipment Maintenance

34,618

Technology Contracted Services

Professional Fees

Contracted Services

Actuals 2021

439,089

1,477

Capital Out of Operations

Total - Materials, Supplies and Services

3,210

359,046

Operating Materials and Supplies

Utilities and Fuels

27,404

Postage, Printing, Oce Supplies 6,669

19,393

Telephone and Oce Services

Advertising

21,891

Actuals 2021

Sta/Board Training and Expense

Materials, Supplies and Services

540,800

73%

219,325

3,000

1,800

40,000

118,525

44,000

12,000

% Budget Draft Budget Spent 2024

56%

15,000

4,700

12,500

412,900

34,000

26,600

35,100

% Budget Draft Budget Spent 2024

43,525

300

40,000

(1,800)

6,025

2,000

(3,000)

Budget Variance (Favourable) / Unfavourable

13,200

200

500

12,500

4,000

1,300

(5,300)

Budget Variance (Favourable) / Unfavourable

254,438

Actuals 2021

Total - Interfunctional Adjustments

Total - Kawartha Lakes Library Proposed Operating Budget

2,036,810

1,280,697

Preliminary Actuals Actuals as of 2022 7/31/2023

28,623

Preliminary Actuals Actuals as of 2022 7/31/2023

39,703

72%

2,116,653

61%

Budget % Budget 2023 Spent

(73,668)

(75,772)

2,104

Budget % Budget 2023 Spent

54,800

Budget % Budget 2023 Spent

276 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

1,905,387

254,438

Transfers to Reserves

Interdepartmental Charges

Actuals 2021

Total - Debt, Lease and Financial

Interfunctional Adjustments

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Debt, Lease and Financial

Financial Charges

51,309

49,442

39,703

Total - Rents and Insurance Expenses

51,309

49,442

Land And Building Rental

Preliminary Actuals Actuals as of 2022 7/31/2023

Actuals 2021

Rents and Insurance Expenses

Budget Variance (Favourable) / Unfavourable 223,803

2,340,456

(56,725)

(54,621)

(2,104)

Budget Variance (Favourable) / Unfavourable

200

Budget Variance (Favourable) / Unfavourable

Draft Budget 2024

(130,393)

Draft Budget 2024

55,000

Draft Budget 2024

40,000

Protection Contracted Services

(54,621)

(2,104)

Remarks

Increases captured with new/ additional Business Units

72% Other (please explain)

(100%)

20% Rightsizing of Budget

Other (please explain)

(100%) Rightsizing of Budget

(20%) Rightsizing of Budget

(44%) Rightsizing of Budget

20% Rightsizing of Budget

Budget Variance %

277 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

Transfers to Reserves

Interdepartmental Charges

300

(1,800)

Equipment Maintenance

Building Maintenance

(3,000)

4,000

(4,200)

Variance (Favourable) / Unfavourable

Professional Fees

Fines

Donations and Other Revenue

Account

Kawartha Lakes Library Variance Drivers

Use of Library Reserves

Securities Services at Libraries

Other

39,149

Transfer to Lake Simcoe Conservation Authority

1,584,508

59,000

3,447

9,553

1,512,508

Draft Budget 2024

278 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

1,489,306

3,337

Transfer to Ganaraska Conservation Authority

Total - Transfers to Conservation Authorities

9,275

1,437,545

Transfer to Otonabee River Conservation Authority

Transfer to Kawartha Region Conservation Authority

Transfers to Conservation Authorities

Proposed Budget Budget 2023

3,222,589

2,748,955

Conservation Authorities

(751,778)

(616,619)

Haliburton Funding

1,082,534

1,077,756

Capital

2,891,833

2,287,818

Draft Budget 2024

2023: 1,504 2024: 1,504

2023: 24 2024: 28

Budget 2023

Student Hours

Full Time Sta

Operating

Transfers to KLHC

Proposed Budget

Personnel Breakdown

95,202

19,851

110

278

74,963

Dierence from 2023

473,634

(135,159)

4,778

604,015

Dierence from 2023

and the County of Haliburton. The City is its largest shareholder which is governed by a Board of Directors.

51%

% Change

17%

22%

26%

% Change

Kawartha Lakes Haliburton (KLH) Housing Corporation is the City’s largest housing service provider with 783 units across Kawartha Lakes

Overview

Kawartha Lakes Haliburton Housing Corporation (KLHC)

2,398,385

2,328,529

112,804

Budget 2023 117,643

Draft Budget 2024 240,492

Budget 2023 192,000

Draft Budget 2024 123,843

Budget 2023 108,843

Budget 2023

Draft Budget 2024

8,028,543 8,198,525 279 Kawartha Lakes Budget and Business Plan 2024 • Agencies, Boards and Committees

Transfer to Kawartha Lakes OPP

Proposed Operating Budget

Kawartha Lakes Ontario Provincial Police (OPP)

Transfer to VON Canada-Ontario

Proposed Operating Budget

Victorian Order of Nurses (VON) Canada-Ontario

Transfer to Lindsay Downtown BIA

Proposed Budget

97,117

Dierence from 2023

15,000

Dierence from 2023

48,492

Dierence from 2023

4,839

Dierence from 2023

69,856

Dierence from 2023

Lindsay Downtown Business Improvement Area (BIA)

Total - Doctor Recruitment

Doctor Recruitment

Proposed Budget Draft Budget 2024

Draft Budget 2024

Budget 2023

Kawartha Lakes Health Care Initiative

Transfer to HKPR District Health Unit

Proposed Budget

% Change

14%

% Change

25%

% Change

Haliburton, Kawartha, Pine Ridge (HKPR) District Health Unit

Reserves and Additional Information

280 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

12,799,352 9,873,607

Rate Reserves

Contingency Reserves

57,032,444

1,120,925

22,508,005

217,314

(10,602,937)

43,495,363

238,750

8,000

12,787,868

515,000

270,000

29,675,745

2024 Contributions

(5,740,789)

(8,000)

(1,889,894)

(100,000)

(2,612,468)

(1,130,427)

2024 Operating

281 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

Total - Reserves/Deferred Revenue Summary

Other Reserves

Legacy C.H.E.S.T. Fund Reserves

Former Municipal Reserves

Obligatory Reserves

587,191

20,528,987

Infrastructure Reserves

Economic Development Reserves

Total 2023

Reserves/Deferred Revenue Summary:

Summary by Reserve

(48,062,045)

(16,254,131)

(31,807,914)

46,724,973

1,359,675

22,508,005

217,314

(15,959,094)

487,191

7,776,139

11,938,925

18,396,818

2024 Capital Balance, Dec 31 2024

3,582,769

Capital Contingency Reserve

2,215,886

Property Development Reserve

272,722

Fleet Maintenance Reserve

200,000

70,000

(130,393)

(131,200)

(764,982)

(103,852)

2024 Operating

2024 Contributions 0

2024 Operating

1,904,564

3,115,000

890,000

16,082,432

1,900,000

5,783,749

2024 Contributions

282 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

1,584,347

742,901

General Tax Rate Stabilization Reserve

Human Services Rate Stabilization Reserve

869,285

Library Reserve

47,198

3,092,103

Building Reserve

City Heritage Reserve

1,317,661

DOOR Reserve

2,000,437

193,022

Election reserve

Area Rate Stabilization Reserve

16,135

447,656

9-1-1 Atlas reserve

Human Resource Rate Stabilization Reserve

Total 2023

7,698,662

Water Infrastructure Renewal Reserve

Rate Reserve:

6,333,975

450,977

Sewer Infrastructure Renewal Reserve

Asset Management Reserve

20,493

1,199,249

Public Works Fleet Reserve -Fire

Public Works Fleet Reserve -Ambulance

1,242,863

Total 2023

Public Works Fleet Reserve -PW

Infrastructure Reserve:

Reserves and Deferred Revenue Summary

4,469,333

7,819,942

4,247,055

396,773

20,493

402,611

1,040,612

1,584,347

272,722

742,901

738,892

47,198

2,415,886

3,092,103

1,186,461

1,235,455

263,022

16,135

343,804

2024 Capital Balance, Dec 31 2024

(1,018,000)

(2,993,720)

(2,976,920)

(16,136,636)

(2,696,638)

(5,986,000)

2024 Capital Balance, Dec 31 2024

Total 2023

Economic Development:

18,183 27,962 15,276 9,833

Tree Levy-Lindsay

A Smith Memorial bequest - interest for garden at arena

Cenotaph Fund - Interest used for garden at arena

M. Cronin Estate for Woodville Community Hall

8,540

207,203

1,570

Total 2023

8,000

(8,000)

2024 Operating

2024 Contributions 0

(850,000)

4,992,109

720,759

75,000

(1,039,894)

2024 Operating

2024 Contributions 7,000,000

(100,000)

2024 Operating

2024 Contributions 0

(2,612,468)

2024 Operating

515,000

2024 Contributions

283 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

SM-Heritage Park

BV-pool-Dike and Downey Estate

BV-H.Wilkinson Bobcaygeon Library donation

Former Municipal Reserves:

30,000

12,804

Subdivider for Water-Emily

Tree Canopy Reserve

32,606

Grant Island-Fenelon Twp

1,028,661

Transit Dedicated Gas Tax 853,149

515,268

City Wide Park Land in Lieu

Infrastructure Dedicated Gas Tax

20,504

(13,167,183)

City Development Charge

Ops Park Land in Lieu

Total 2023

Obligatory Reserves::

587,191

9,873,607

General Contingency Reserve

Council Economic Development

Total 2023

Contingency Reserve:

7,776,139

487,191

30,000

9,833

15,276

27,962

18,183

12,804

32,606

854,758

870,920

290,268

20,504

(18,142,208)

8,540

207,203

1,570

2024 Capital Balance, Dec 31 2024

(4,990,500)

(28,500)

(300,000)

(10,935,131)

2024 Capital Balance, Dec 31 2024

2024 Contributions 43,495,363

57,032,444

8,750

230,000

Total 2023

10,571

49,968

1,060,386

370

2024 Contributions

(5,740,789)

2024 Operating

284 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

Total - Reserves and Deferred Revenue Summary

Social Committee reserve

Norland Dam Reserve

Fenelon Falls Powerlinks Reserve

Kirkeld C.H.E.S.T. Fund

72,032

1,927

Omemee C.H.E.S.T. Fund

Fenelon Falls C.H.E.S.T. Fund

98,583

Woodville C.H.E.S.T. Fund

2,813,314

19,521,780

Lindsay C.H.E.S.T. Fund

Bobcaygeon C.H.E.S.T. Fund

Total 2023

Other:

(48,062,045)

2024 Capital

46,724,973

Balance, Dec 31 2024

10,571

58,718

1,290,386

370

72,032

1,927

98,583

2,813,314

19,521,780

2024 Capital Balance, Dec 31 2024

Glossary of Categories in Financial Statements Tax Revenues Comprised of the following:

• General Tax Levy Revenues • Area Rate Tax Levy Revenues • Supplementary Tax Revenues • Payments in Lieu of Taxes – i.e. Heads and Beds, LCBO • School Board Taxation – should be net zero at the end of the year

Grants Comprised of the following:

• Federal Government Grants • Provincial Government Grants • Municipal Government Grants

Other Revenue Comprised of the following:

• Interest Income • Gain on Disposal of Capital Assets • Penalties and Interest on Taxes • Obligatory Reserve Funds Earned i.e. Development Charges, Parkland in Lieu • Donations and Other Revenue • Contributed Capital Assets – i.e. assumed land

User Charges, Licenses and Fees Comprised of the following:

• Registration fees for all City Programs • Waste Management User Fees • Manor Resident Fees • Licenses • Permits • Fines • Provincial Oences Act Fines • Cemetery Sales • Advertising Sales

285 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

Salaries, Wages and Benets Comprised of the following:

• Salaries of all City employees • Overtime • Employer Paid Benets – CPP, EI, EHT • Group Benets • Car Allowance • Workmen’s Compensation Claims

Materials, Supplies and Services Comprised of the following:

• Sta/Board Training expenses – Training, travel, accommodation • Corporate Training – i.e. Health and Safety, Accessibility Training • Council Expenses • Telephone Services • Postage, Printing and oce supplies • Operating Materials and supplies – i.e. Health and Safety supplies, Election expenses • Advertising • Utilities • Vehicle and Equipment Fuel • Material and Equipment Charges • Protection Materials i.e. Medical supplies, Police Supplies • Minor Capital – i.e. Chairs, desks

Contracted Services Comprised of the following:

• Professional Fees – i.e. auditors, consultant fees • Technology Contracted Services i.e. Computer Hardware/Software maintenance • General Contracted Services i.e. Janitorial Cleaning, Contracted Mat Services • Equipment Maintenance • Public Works Contracted Services i.e. line painting, gravel pit rehabilitation • Environmental Contracted Services i.e. OCWA contract, Garbage Collection • Protection Contracted Services i.e. MTO License Fees • Building Maintenance i.e. Alarm Monitoring, Painting • Grounds Maintenance i.e. contracted snow-plowing • Cemetery Grounds Maintenance i.e. excavating, foundation maintenance

286 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information

Rents and Insurance Expenses Comprised of the following:

• Land and Building Rental • Equipment Rental i.e. photocopiers, vehicle rental • Insurance i.e. insurance premium, insurance claims

Interest on Long Term Debt Comprised of the following;

• Interest on Long Term Debt

Debt, Lease and Financial Comprised of the following:

• Debenture Principle • Financial Charges i.e. bank charges, collection costs, bad debt • Tax Adjustments i.e. tax and interest write-os, tax rebates • Amortization expenses i.e. amortization on capital assets

Transfer to External Clients Comprised of the following:

• Transfer to the Health Unit • Transfer to OPP • Transfer to Agencies to provide services i.e. A Place Called Home • Transfer to Ontario Works Clients • Transfer to External Organizations • Transfer to Conservation Authorities • Livestock Evaluation Claims

Inter-functional Adjustments Comprised of the following:

• Transfer to Capital Fund and KLH • Interdepartmental Charges i.e. primarily between Corporate Services and CAO operations and grant funded programs

• Fleet Charges • Municipal Taxes charged to City property • Transfers to Reserves and Obligatory Funds

287 Kawartha Lakes Budget and Business Plan 2024 • Reserves and Additional Information