Budget Committee
The full agenda, as filed
All 5 items in the clerk’s order. Each carries the city’s own words: the staff recommendation, what the body decided, and its status. Nothing below is written by us.
BU4.1amended
2019 Rate Supported Budgets - 2019 Water and Wastewater Consumption Rates and Service Fees
The Budget Committee at its meeting of February 13, 2019: 1. Deferred the consideration of item BU3.1 to the February 20, 2019 meeting of the Budget Committee along with the following motion: Motion 1b by Councillor Mike Layton (placed at Budget Committee meeting on February 4 and 6, 2019): "That City Council direct that, effective January 1, 2019, City Council approve that the industrial waste surcharge program formula for the calculation of surcharge fees be applied to all treatable parameters that exceed the sewers by-law limits, instead of only the one parameter that exceeds the sewer by-law limits by the greatest amount, allowing full cost recovery for the wastewater services provided by the City, such surcharge to be phased in over a six year period to mitigate impacts to existing companies." 2. Requested budget briefing notes as follows: 1. The General Manager, Toronto Water, to address the feasibility under the current policy of charging for the highest parameter covered under the current Industrial Waste Surcharge program of increasing the charges levied on each of the four parameters to reduce the funding deficit in the program. Such briefing note to also advise on how implementing such increases would be phased in. The Budget Committee will consider and make recommendations to the Executive Committee on the 2019 Rate Supported Budgets - 2019 Water and Wastewater Consumption Rates and Service Fees.
The Budget Committee recommends to the Executive Committee that: 1. City Council consider the report (January 21, 2019) from the Chief Financial Officer and Treasurer and the Acting General Manager, Toronto Water concurrently with the 2019-2028 Toronto Water Capital Plan and the 2019 Toronto Water Operating Budget. 2. City Council adopt: a. effective April 1, 2019, the combined water and wastewater consumption rates charged to metered consumers as shown below and in Appendix C to the report (January 21, 2019) from the Chief Financial Officer and Treasurer and the Acting General Manager, Toronto Water: Annual Consumption Paid on or before the due date, $/m3 Paid after the due date, $/m3 Block 1 - All consumers of water, including the first 5,000 cubic metres per year consumed by Industrial users ("Block 1 rate") 3.9549 4.1630 Block 2 - Industrial process - use water consumption over 5,000 cubic metres per year, representing a 30 percent reduction from the Block 1 Rate ("Block 2 rate") 2.7684 2.9141 b. effective April 1, 2019, an increase of 3.98 percent to the water and wastewater consumption rates (paid on or before the due date) charged to flat rate consumers, as set out in Appendix C to the report (January 21, 2019) from the Chief Financial Officer and Treasurer and the Acting General Manager, Toronto Water; and c. effective April 1, 2019, the water and wastewater service fees as set out in Appendix D to the report (January 21, 2019) from the Chief Financial Officer and Treasurer and the Acting General Manager, Toronto Water. 3. City Council adopt with respect to assistance for low-income seniors and low-income disabled persons: a. effective April 1, 2019, the water rebate for eligible low-income seniors and low-income disabled persons be set at a rate of $1.1864/cubic metres, representing a 30 percent reduction from the Block 1 rate (paid on or before the due date). 4. City Council authorize the implementation and monitoring of a bulk water fill station pilot (Bulk Water Pilot) on the following conditions: a. Municipal Code Chapter 851 - Water Supply, be amended to authorize the supply, sale and delivery of bulk potable water dispensed from a bulk water station owned and operated by the City for industrial, commercial or institutional purposes only; b. effective April 1, 2019, Municipal Code Chapter 441 - Fees and Charges, Appendix D, Schedule 2, Water Services, be amended to include a new fee for the metered water to be dispensed at any bulk water station owned and operated by the City, including under the Bulk Water Pilot, based on the Block 1 water and wastewater consumption rate; c. the Bulk Water Pilot be undertaken by Toronto Water for a minimum of 2 years at Toronto Water's Disco Yard located at 150 Disco Road (Etobicoke), or alternate Toronto Water facility at the discretion of the General Manager of Toronto Water, and that it be operated seasonally, from approximately April to October, with 24-hour access; d. The General Manager, Toronto Water be delegated the authority to implement, administer and monitor the Bulk Water Pilot including the authority to develop all related program policies and procedures, to procure all related goods and services necessary to implement and conduct the Bulk Water Pilot and to negotiate, enter into and execute any agreements necessary to give effect to the Bulk Water Pilot on terms and conditions acceptable to the General Manager, Toronto Water, and in a form acceptable to the City Solicitor; and e. the General Manager, Toronto Water report back to the Infrastructure and Environment Committee on the outcome of the Bulk Water Pilot once completed. 5. City Council authorize that the necessary amendments be made to Municipal Code Chapter 441 - Fees and Charges, Municipal Code, Chapter 849 - Water and Sewage Services and Utility Bill, Municipal Code Chapter 851 - Water Supply, and Municipal Code Chapter 681 - Sewers, and any other necessary Municipal Code Chapters as may be required, to give effect to City Council's decision. 6. City Council authorize the City Solicitor to introduce any necessary Bills required to give effect to Council's decision and authorize the City Solicitor to make any necessary clarifications, refinements, including stylistic, format and organization, minor modifications, technical amendments or by-law amendments as may be identified by the City Solicitor, the Chief Financial Officer and Treasurer and the General Manager, Toronto Water. 7. City Council authorize and direct the appropriate City officials to take the necessary action to give effect to City Council's decision. 8. City Council direct the General Manager, Toronto Water to report to Budget Committee for consideration as part of the 2020 Budget Process on how Toronto Water can amend water charges for all services that could be beneficial to manufacturers and large water users and meet other Toronto Water policy objectives. 9. City Council approve the 2019 Staff Recommended Operating Budget for Toronto Water of $463.869 million gross, $867.368 million net capital-from-current contribution for the following services: Service: Gross ($000s) Net ($000s) Water Treatment and Supply 201,369.5 384,894.2 Wastewater Collection and Treatment 231,185.0 508,270.2 Stormwater Management 31,314.4 (25,796.6) Capital-from-Current Contribution 463,869.0 867,367.7 10. City Council approve the 2019 service levels for Toronto Water as outlined in Appendix 3 of the 2019 Staff Recommended Operating and Capital Budget Notes - Toronto Water, and associated staff complement of 1,805.7 positions, comprising of 84.4 capital positions and 1,721.3 operating positions. 11. City Council direct the General Manager, Toronto Water to provide an update on the implementation progress of the Utility Cut Program, including costs and benefits, through the 2020 Budget process. 12. City Council approve the 2019 Staff Recommended Capital Budget for Toronto Water with a total project cost of $1.730 billion, and 2019 cash flow of $960.506 million and future year commitments of $6.256 billion comprised of the following: a. New Cash Flow Funds for: 1. 328 new/change in scope sub-projects with a 2019 total project cost of $1.730 billion that requires cash flow reduction of $555.857 million in 2019 and future year cash flow commitments of $430.279 million for 2020; $665.437 million for 2021; $497.822 million for 2022; $262.318 million for 2023; $132.326 million for 2024; $81.788 million for 2025; $47.459 million for 2026; $69.666 million for 2027; and $98.634 million for 2028; 2. 297 previously approved sub-projects with a 2019 cash flow of $1.516 billion; and future year cash flow commitments of $1.091 billion for 2020; $831.283 million for 2021; $617.081 million for 2022; $503.592 million for 2023; $369.285 million for 2024; $285.160 million for 2025; $201.051 million for 2026; and $71.985 million for 2027; b. 2018 approved cash flow for 183 previously approved sub-projects with carry forward funding from 2018 into 2019 totalling $163.426 million. 13. City Council approve the 2020-2028 Staff Recommended Capital Plan for Toronto Water totalling $6.398 billion in project estimates, comprised of $69.251 million for 2020; $206.698 million for 2021; $501.865 million for 2022; $625.437 million for 2023; $748.820 million for 2024; $864.797 million for 2025; $1.016 billion for 2026; $1.216 billion for 2027, and $1.150 billion for 2028. 14. City Council consider the operating costs of $0.738 million net in 2019; $1.049 million net in 2020; $0.775 million net in 2021; $2.174 million net in 2022, $0.150 million net in 2023, $0.580 million net in 2024, and $1.915 million net in 2026 resulting from the approval of the 2019 Capital Budget for inclusion in the 2019 and future year operating budgets. 15. City Council approve 2 net new temporary capital positions for the delivery of 2019 capital projects and that the duration for each temporary position not exceed the life and funding of its respective projects/sub-projects. 16. All sub-projects with third party financing be approved conditionally, subject to the receipt of such financing in 2019 and if such funding is not forthcoming, their priority and funding be reassessed by City Council relative to other City-financed priorities and needs.
Staff recommendation as filed
The Chief Financial Officer and Treasurer and the Acting General Manager, Toronto Water recommend that: 1. City Council consider this report concurrently with the 2019-2028 Toronto Water Capital Plan and the 2019 Toronto Water Operating Budget. 2. City Council adopt: a. Effective April 1, 2019, the combined water and wastewater consumption rates charged to metered consumers as shown below and in Appendix C attached to this report; Annual Consumption Paid on or before the due date, $/m3 Paid after the due date, $/m3 Block 1 - All consumers of water, including the first 5,000 cubic metres per year consumed by Industrial users ("Block 1 rate") 3.9549 4.1630 Block 2 - Industrial process - use water consumption over 5,000 cubic metres per year, representing a 30 percent reduction from the Block 1 Rate ("Block 2 rate") 2.7684 2.9141 b. Effective April 1, 2019, an increase of 3.98 percent to the water and wastewater consumption rates (paid on or before the due date) charged to flat rate consumers, as set out in Appendix C attached to this report. c. Effective April 1, 2019, the water and wastewater service fees as set out in Appendix D attached to this report. 3. City Council adopt with respect to assistance for low-income seniors and low-income disabled persons: a. Effective April 1, 2019, the water rebate for eligible low-income seniors and low-income disabled persons be set at a rate of $1.1864/cubic metres, representing a 30 percent reduction from the Block 1 rate (paid on or before the due date). 4. City Council authorize the implementation and monitoring of a bulk water fill station pilot (Bulk Water Pilot) on the following conditions: a. Municipal Code Chapter 851 - Water Supply, be amended to authorize the supply, sale and delivery of bulk potable water dispensed from a bulk water station owned and operated by the City for industrial, commercial or institutional purposes only. b. Effective April 1, 2019, Municipal Code Chapter 441 - Fees and Charges, Appendix D, Schedule 2, Water Services, be amended to include a new fee for the metered water to be dispensed at any bulk water station owned and operated by the City, including under the Bulk Water Pilot, based on the Block 1 water and wastewater consumption rate. c. The Bulk Water Pilot be undertaken by Toronto Water for a minimum of 2 years at Toronto Water's Disco Yard located at 150 Disco Road (Etobicoke), or alternate Toronto Water facility at the discretion of the General Manager of Toronto Water, and that it be operated seasonally, from approximately April to October, with 24-hour access. d. The General Manager, Toronto Water be delegated the authority to implement, administer and monitor the Bulk Water Pilot including the authority to develop all related program policies and procedures, to procure all related goods and services necessary to implement and conduct the Bulk Water Pilot and to negotiate, enter into and execute any agreements necessary to give effect to the Bulk Water Pilot on terms and conditions acceptable to the General Manager, Toronto Water, and in a form acceptable to the City Solicitor. e. The General Manager, Toronto Water report back to the Infrastructure and Environment Committee on the outcome of the Bulk Water Pilot once completed. 5. City Council authorize that the necessary amendments be made to Municipal Code Chapter 441 - Fees and Charges, Municipal Code, Chapter 849 - Water and Sewage Services and Utility Bill, Municipal Code Chapter 851 - Water Supply, and Municipal Code Chapter 681 - Sewers, and any other necessary Municipal Code Chapters as may be required, to give effect to these Recommendations. 6. City Council authorize the City Solicitor to introduce any necessary Bills required to give effect to Council's decision and authorize the City Solicitor to make any necessary clarifications, refinements, including stylistic, format and organization, minor modifications, technical amendments or by-law amendments as may be identified by the City Solicitor, the Chief Financial Officer and Treasurer and the General Manager, Toronto Water. 7. City Council authorize and direct the appropriate City officials to take the necessary action to give effect to Council's decision thereto. 8. City Council direct the General Manager, Toronto Water to report to Budget Committee for consideration as part of the 2020 Budget Process on how Toronto Water can amend water charges for all services that could be beneficial to manufacturers and large water users and meet other Toronto Water policy objectives.
BU4.2amended
The Budget Committee at its meeting of February 13, 2019: 1. Deferred the consideration of item BU3.2 to the February 20, 2019 meeting of the Budget Committee. 2. Requested budget briefing notes as follows: 1. The General Manager, Solid Waste Management Services on: a. options to best deliver and fund 2 Community Environment Days per Ward. The Budget Committee will consider and make recommendations to the Executive Committee on the 2019 Rate Supported Budgets - Solid Waste Management Services and Recommended 2019 Solid Waste Rates and Fees.
The Budget Committee recommends that: 1. City Council consider the report (January 30, 2019) from the General Manager, Solid Waste Management Services and the Chief Financial Officer and Treasurer concurrently with the 2019 Recommended Capital Budget, 2020-2028 Recommended Capital Plan and the 2019 Recommended Operating Budget of Solid Waste Management Services. 2. City Council adopt the 2019 Solid Waste Management Services Rates and Fees as set out in Appendix A to the report (January 30, 2019) from the General Manager, Solid Waste Management Services and the Chief Financial Officer and Treasurer, retroactive to January 1, 2019. 3. City Council authorize that the necessary amendments be made to Municipal Code Chapter 441 - Fees and Charges, and any other necessary Municipal Code Chapters as may be required, to give effect to City Council's decision. 4. City Council grant authority to the City Solicitor to introduce any necessary Bills required to implement Council's decision, subject to any necessary refinements, including stylistic, format and organization, as may be identified by the City Solicitor, the Chief Financial Officer and Treasurer, and the General Manager, Solid Waste Management Services. 5. City Council direct the following Renewable Natural Gas Initiatives: a. fully exempt the Solid Waste Management Services renewable natural gas initiative, including any and all environmental attributes that may result from the program, from the City's Carbon Credit Policy; b. place net revenues that the City derives from the future sale of renewable natural gas and/or any associated environmental attributes generated under the Solid Waste Management Services renewable natural gas initiative in the Solid Waste Management Reserve Fund XR1404 for the exclusive use of Solid Waste Management Services, which will be used to fund projects identified within the Council approved Long Term Waste Management Strategy and other environmentally sustainable initiatives; and c. allow only Solid Waste Management Services to hold any unsold environmental attributes associated with the Solid Waste Management Services renewable natural gas initiative on behalf of the City, and the authority to sell the attributes. 6. City Council direct that all the rates, fees and charges set out in Appendix A to the report (January 30, 2019) from the General Manager, Solid Waste Management Services and the Chief Financial Officer and Treasurer, adopted by Council in Part 1 above, continue in full force and effect until such time as they are amended or repealed by City Council. 7. City Council direct the General Manager, Solid Waste Management Services, and the Executive Director, Financial Planning, to develop a Multi-Year Financial Strategy and rate structure for the Division and report back to Budget Committee. 8. City Council authorize the General Manager, Solid Waste Management Services, or designate, to develop and implement a Single Family Residential Low-income Relief Program in accordance with the description provided in the report (January 30, 2019) from the General Manager, Solid Waste Management Services and the Chief Financial Officer and Treasurer, including, but not limited to, automatic enrollment for certain qualifying customers. 9. City Council approve the 2019 Staff Recommended Operating Budget for Solid Waste Management Services of $391.620 million gross, $(20.000) million net for the following services: Service: Gross ($000s) Net ($000s) City Beautification 36,812.5 35,010.2 Solid Waste Collection and Transfer 125,910.7 (187,020.1) Solid Waste Processing and Transport 144,752.5 94,306.3 Residual Management 78,640.9 32,204.1 Solid Waste Education and Enforcement 5,503.6 5,499.4 Capital-from-Current Contribution 391,620.1 (20,000.1) 10. City Council approve the 2019 service levels for Solid Waste Management Services as outlined in Appendix 3 to the 2019 Staff Recommended Operating and Capital Budget Notes - Solid Waste Management Services and associated staff complement of 1,122.8 positions, comprising 42.2 capital positions and 1,080.6 operating positions. 11. City Council approve the 2019 new user fees and other fee changes above the inflationary adjusted rate for Solid Waste Management Services identified in Appendix 6A and 6B to the 2019 Staff Recommended Operating and Capital Budget Notes - Solid Waste Management Services, for inclusion in the Municipal Code, Chapter 441 "Fees and Charges". 12. City Council approve the 2019 Staff Recommended Capital Budget for Solid Waste Management Services with a total project cost of $9.451 million, and 2019 cash flow of $84.626 million and future year commitments of $114.739 million comprised of the following: a. New Cash Flow Funds for: 1. forty-six new/change in scope sub-projects with a 2019 total project cost of $9.451 million that requires cash flow of $(19.155) million in 2019 and future year cash flow commitments of $17.227 million for 2020; $7.139 million for 2021; $0.887 million for 2022, $2.133 million for 2023; $0.470 million for 2024 and $0.250 million annually for 2025 to 2027; and 2. twenty-three previously approved sub-projects with a 2019 cash flow of $58.766 million; and future year cash flow commitments of $33.096 million for 2020; $16.405 million for 2021; $17.568 million for 2022; $6.464 million for 2023; $3.300 million for 2024; $3.300 million for 2025; $3.000 million for 2026; and, $3.000 million for 2027; b. 2018 approved cash flow for 32 previously approved sub-projects with carry forward funding from 2018 into 2019 totalling $45.015 million. 13. City Council approve the 2020-2028 Staff Recommended Capital Plan for Solid Waste Management Services totalling $486.930 million in project estimates, comprised of $33.047 million for 2020; $52.056 million for 2021; $48.012 million for 2022; $63.224 million for 2023; $56.904 million for 2024; $45.722 million for 2025; $58.130 million for 2026; $29.984 million for 2027, and $99.851 million for 2028. 14. City Council direct that the Confidential Attachment to 2019 Staff Recommended Operating and Capital Budget Notes - Solid Waste Management Services remain confidential as it relates to personal matters about identifiable individuals, including municipal or local board employees and labour relations or employee negotiations.
Staff recommendation as filed
The General Manager, Solid Waste Management Services and the Chief Financial Officer and Treasurer recommend that: 1. City Council adopt the 2019 Solid Waste Management Services Rates and Fees as set out in Appendix A to the report, dated January 30, 2019, from the General Manager, Solid Waste Management Services, and the Chief Financial Officer and Treasurer, retroactive to January 1, 2019. 2. City Council consider this report concurrently with the 2019 Recommended Capital Budget, 2020-2028 Recommended Capital Plan and the 2019 Recommended Operating Budget of the Solid Waste Management Services Division. 3. City Council authorize that the necessary amendments be made to Municipal Code Chapter 441 - Fees and Charges, and any other necessary Municipal Code Chapters as may be required, to give effect to these Recommendations. 4. City Council grant authority to the City Solicitor to introduce any necessary Bills required to implement these Recommendations, subject to any necessary refinements, including stylistic, format and organization, as may be identified by the City Solicitor, the Chief Financial Officer and Treasurer, and General Manager Solid Waste Management Services. 5. City Council direct the following Renewable Natural Gas Initiatives: a. Fully exempt the Solid Waste Management Services renewable natural gas initiative, including any and all environmental attributes that may result from the program, from the City's Carbon Credit Policy; b. Place net revenues that the City derives from the future sale of renewable natural gas and/or any associated environmental attributes generated under the Solid Waste Management Services renewable natural gas initiative in the Solid Waste Management Reserve Fund XR1404 for the exclusive use of Solid Waste Management Services, which will be used to fund projects identified within the Council approved Long Term Waste Management Strategy and other environmentally sustainable initiatives; and c. Allow only Solid Waste Management Services to hold any unsold environmental attributes associated with the Solid Waste Management Services renewable natural gas initiative on behalf of the City, and the authority to sell the attributes. 6. City Council direct that all the rates, fees and charges set out in Appendix A to this report, adopted by Council in Recommendation 1 above, continue in full force and effect until such time as they are amended or repealed by City Council. 7. City Council direct the General Manager, Solid Waste Management Services, and the Executive Director of Financial Planning, to develop a Multi-Year Financial Strategy and rate structure for the Department and report back to Budget Committee. 8. City Council authorize the General Manager, Solid Waste Management Services, or their designate, to develop and implement a Single Family Residential Low-income Relief Program in accordance with the description provided in the report, dated January 30, 2019, from the General Manager, Solid Waste Management Services, and the Chief Financial Officer and Treasurer, including, but not limited to, automatic enrollment for certain qualifying customers.
BU4.3amended
2019 Rate Supported Budgets - Toronto Parking Authority
The Budget Committee at its meeting of February 13, 2019: 1. Deferred the consideration of item BU3.3 to the February 20, 2019 meeting of the Budget Committee along with the following motion: Motion 2 by Councillor Brad Bradford (placed at Budget Committee meeting on February 4 and 6, 2019): "That City Council request the Toronto Parking Authority Board to request the President, Toronto Parking Authority to report to Budget Committee on the following for consideration prior to the 2020 Budget Process: 1. ridership changes at Bike Share stations directly adjacent to the Richmond/Adelaide and Bloor St W bike lanes, from before implementation to implementation. 2. the feasibility and financial impact of extending Bike Share travel times from 30 minutes to 45 minutes for annual members." The Budget Committee will consider and make recommendations to the Executive Committee on the 2019 Rate Supported Budgets - Toronto Parking Authority.
The Budget Committee recommends to the Executive Committee that: 1. City Council approve the 2019 Staff Recommended Operating Budget for Toronto Parking Authority of $100.599 million gross, ($66.538 million) net for the following services: Service: Gross ($000s) Net ($000s) On-Street Parking 12,091.6 (45,500.4) Off-Street Parking 82,362.8 (21,062.8) Bike Share Program 6,145.0 25.0 Total Program Budget 100,599.4 (66,538.2) 2. City Council approve the 2019 service levels for Toronto Parking Authority as outlined in Appendix 3 to the 2019 Staff Recommended Operating and Capital Budget Notes - Toronto Parking Authority, and associated staff complement of 328.5 operating positions. 3. City Council approve the 2019 Staff Recommended Capital Budget for Toronto Parking Authority with a total project cost of $102.902 million, and 2019 cash flow of $68.640 million and future year commitments of $100.448 million comprised of the following: a. New Cash Flow Funds for: i. 22 new/change in scope sub-projects with a 2019 total project cost of $102.902 million that requires cash flow of $6.454 million in 2019 and future year cash flow commitments of $17.400 million for 2020; $18.168 million for 2021; $5.500 million for 2022; $19.180 million for 2023; $14.200 million for 2024; $5.500 million for 2025; $5.500 million for 2026; $5.500 million for 2027; and $5.500 million for 2028; and ii. four previously approved sub-projects with a 2019 cash flow of $21.260 million and future year cash flow commitments of $4.000 million for 2020; and b. 2018 approved cash flow for 46 previously approved sub-projects with carry forward funding from 2018 into 2019 totalling $40.926 million. 4. City Council approve the 2020-2028 Staff Recommended Capital Plan for Toronto Parking Authority of $217.800 million in project estimates, comprised of $7.300 million for 2020; $12.500 million for 2021; $36.000 million for 2022; $38.000 million for 2023; $45.800 million for 2024; $46.900 million for 2025; $27.300 million for 2026; $2.000 million for 2027, and $2.000 million for 2028. 5. City Council consider the operating revenues of $0.766 million net in 2019; $1.516 million net in 2020; $1.565 million net in 2021; $1.538 million net in 2022; $2.075 million net in 2023; $2.675 million net in 2024; $3.158 million net in 2025; $2.620 million net in 2026; $1.640 million in 2027; and $0.375 million net resulting from the approval of the 2019 Capital Budget for inclusion in the 2019 and future year operating budgets. 6. City Council direct the President, Toronto Parking Authority to report back to Council in 2019 once they have identified and secured a long-term sponsor for the Bike Share Program. 7. City Council request the Toronto Parking Authority Board to request the President, Toronto Parking Authority to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: a. ridership changes at Bike Share stations directly adjacent to the Richmond/Adelaide and Bloor Street West bike lanes, from before implementation to implementation; and b. the feasibility and financial impact of extending Bike Share travel times from 30 minutes to 45 minutes for annual members.
Staff recommendation as filed
The City Manager and Chief Financial Officer and Treasurer recommend that: 1. City Council approve the 2019 Staff Recommended Operating Budget for Toronto Parking Authority of $100.599 million gross, ($66.538 million) net for the following services: Service: Gross ($000s) Net ($000s) On-Street Parking 12,091.6 (45,500.4) Off-Street Parking 82,362.8 (21,062.8) Bike Share Program 6,145.0 25.0 Total Program Budget 100,599.4 (66,538.2) 2. City Council approve the 2019 service levels for Toronto Parking Authority as outlined in Appendix 3 of this report, and associated staff complement of 328.5 operating positions. 3. City Council approve the 2019 Staff Recommended Capital Budget for Toronto Parking Authority with a total project cost of $102.902 million, and 2019 cash flow of $68.640 million and future year commitments of $100.448 million comprised of the following: a. New Cash Flow Funds for: 1. 22 new / change in scope sub-projects with a 2019 total project cost of $102.902 million that requires cash flow of $6.454 million in 2019 and future year cash flow commitments of $17.400 million for 2020; $18.168 million for 2021; $5.500 million for 2022; $19.180 million for 2023; $14.200 million for 2024; $5.500 million for 2025; $5.500 million for 2026; $5.500 million for 2027; and $5.500 million for 2028. 2. Four previously approved sub-projects with a 2019 cash flow of $21.260 million and future year cash flow commitments of $4.000 million for 2020; and b. 2018 approved cash flow for 46 previously approved sub-projects with carry forward funding from 2018 into 2019 totalling $40.926 million. 4. City Council approve the 2020 - 2028 Staff Recommended Capital Plan for Toronto Parking Authority of $217.800 million in project estimates, comprised of $7.300 million for 2020; $12.500 million for 2021; $36.000 million for 2022; $38.000 million for 2023; $45.800 million for 2024; $46.900 million for 2025; $27.300 million for 2026; $2.000 million for 2027, and $2.000 million for 2028. 5. City Council consider the operating revenues of $0.766 million net in 2019; $1.516 million net in 2020; $1.565 million net in 2021; $1.538 million net in 2022; $2.075 million net in 2023; $2.675 million net in 2024; $3.158 million net in 2025; $2.620 million net in 2026; $1.640 million in 2027; and $0.375 million net resulting from the approval of the 2019 Capital Budget for inclusion in the 2019 and future year operating budgets. 6. City Council direct the President, Toronto Parking Authority to report back to Council in 2019 once they have identified and secured a long-term sponsor for the Bike Share Program.
BU4.4amended
2019 Capital and Operating Budgets
The Budget Committee at its meeting of February 13, 2019: 1. Deferred the consideration of item BU3.4 to the February 20, 2019 meeting of the Budget Committee along with the following motions: Motion 3 by Councillor Brad Bradford (placed at Budget Committee meeting on February 4 and 6, 2019): "That: City Planning City Council request the Chief Planner and Executive Director, City Planning to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: 1. the amount of Section 37 funds (cash contributions) secured for affordable housing and affordable housing initiatives city-wide over the past 5 years (2014-2018). Economic Development and Culture City Council request the General Manager, Economic Development and Culture to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: 1. the metrics and tools that can be used to measure the impact on reducing vacant storefronts of the elimination of the vacant commercial and industrial tax rebate program. Parks, Forestry and Recreation City Council request the General Manager, Parks, Forestry and Recreation, in consultation with the General Manager, Toronto Water and the Chief Planner and Executive Director, City Planning to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: 1. budget allocated for implementation of Toronto's Ravine Strategy." Toronto Transit Commission City Council request the City Manager, in consultation with the Chief Executive Officer, Toronto Transit Commission to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: 1. request the Toronto Transit Commission and the City of Toronto have made to the Provincial and Federal Governments for operating and capital investment into Toronto's transit system; and 2. the current and projected funds available from other levels of government in the 10-year capital budget, the time-periods for which the funding is available, and any additional funding requests that should be made to the Provincial and Federal Governments." Motion 4 by Councillor Gary Crawford (placed at Budget Committee meeting on February 4 and 6, 2019): "That: Auditor General City Council request the Chief Financial Officer and Treasurer to work with City Divisions and Agencies to identify and include in future annual budget process documents the cost, cost reductions and revenue increases resulting from the Auditor General's reports and recommendations. City Council request the Auditor General to include in future Auditor General's Annual Report, beginning in 2020, savings achieved by City Divisions and Agencies resulting from the implementation of the Auditor General's reports and recommendations. Social Development Finance and Administration City Council request the Executive Director, Social Development, Finance and Administration consider the following in the Poverty Reduction Strategy 2.0: 1. an evaluation of additional youth spaces and/or youth hubs; 2. an evaluation of the current Toronto Public Library Open House program; and 3. the amount of the base budget as a result of the strategy by 2035. Transportation Services City Council request the General Manager, Transportation Services include following items be included in the review of winter maintenance requested by Mayor Tory: 1. cost and considerations for the delivery of enhanced snow clearing on a. sidewalks on residential streets in every neighbourhood in Toronto; b. pathways in Parks; and c. enforcement of parking that obstructs Toronto Transit Commission and bike lanes; and 2. cost of increasing the amount of snow removal city-wide." Motion 1a by Councillor Mike Layton (placed at Budget Committee meeting on February 13, 2019): "That City Council request the General Manager, Transportation Services, in consultation with the City Solicitor, to report to Budget Committee for consideration as part of the 2020 Budget Process, on the Lane Occupancy Permit Fees, in all areas, with a focus on rates better reflecting market rates, the potential for above market rates and use of rates as an incentive to limit the term of lane occupancy." Motion 1b by Councillor Mike Layton (placed at Budget Committee meeting on February 13, 2019): "That City Council request the General Manager, Shelter Support and Housing Administration to report prior to the 2020 Budget Process, on options for the expansion of the Rent Bank and Trusteeship programs." Motion 1c by Councillor Mike Layton (placed at Budget Committee meeting on February 13, 2019): "That City Council request the Director, Environment and Energy to consider, as part of the next implementation plan for TransformTO, how to reflect the updated Intergovernmental Panel on Climate Change carbon reduction targets and ensure future budget requests are consistent with those targets." 2. Requested budget briefing notes as follows: Financial Planning 1. The Executive Director, Financial Planning on: a. the increase in subsidy to the Toronto Transit Commission over the last four years; and b. the 10-year historical State of Good Repair budget and amount unspent in both dollars and percentage. Shelter, Support, and Housing Administration Shelter and Respite 2. The General Manager, Shelter, Support, and Housing Administration on: a. the number of shelter and respite beds added to the system in the last 4 years and projected to be constructed in the next 4 years and the associated costs and ability to fund these beds; b. shelter and respite system improvements over the last year to prepare for the 2018-2019 winter season; c. the total number of people moved from shelter to permanent housing over the last 5 years; d. the refugee inflows and outflow to permanent housing over the last 18 months. e. the improvements to the central intake to ensure access to shelter beds; and f. shelter capacity in Toronto compared to local and international jurisdictions. Toronto Community Housing Corporation 3. The General Manager, Shelter, Support, and Housing Administration on: a. in consultation with the Executive Director, Social Development, Finance and Administration, the budgeted and actual spend on State of Good Repair over the last 10 years for Toronto Community Housing Corporation. Toronto Police Service 4. The Toronto Police Services Board, and the Chief, Toronto Police Service on: a. the total new hires planned for 2019 for the Toronto Police Service. Toronto Public Library 5. The City Librarian on: a. the cost and funding details on the Sunday library hours added in the last four years; and b. the cost and funding details of the youth hubs added in the last four years. Toronto Transit Commission 6. The Chief Executive Officer, Toronto Transit Commission on: a. recent improvements to capacity on the network; b. Greater Toronto Area transit system fares as compared to Toronto Transit Commission fares; and c. the methodology used to calculate the proposed lane occupancy recovery fee. The Budget Committee will consider and make recommendations to the Executive Committee on the 2019 Capital and Operating Budgets.
The Budget Committee: 1. Requested the Chief Financial Officer and Treasurer to submit to Executive Committee at its meeting of March 4, 2019, a corporate report outlining the 2019 Operating Budget and 2019-2028 Capital Budget and Plan, as recommended by the Budget Committee, including the following amendments: a. City Council increase the 2019 Staff Recommended Operating Budget by $2.036 million gross and $2.036 million net and associated increases in the staff complement of 1.5 positions and service levels based on approval of the following: i. an increase of $2.036 million gross and $2.036 million net and associated increases in the staff complement of 1.5 positions and service levels with an incremental net increase of $0.100 million net in 2020 to fund the following new and/or enhanced service priorities not currently included in the 2019 Staff Recommended Operating Budget, and as summarized in Table 1 below: 1. an increase to Economic Development and Culture's 2019 Staff Recommended Operating Budget by $1.150 million gross and net to provide a down payment on the next phase of the City's Arts and Culture Investment Strategy pending completion and report back on the outcome of the benchmarking review and public consultation on priorities for arts, heritage and creative industries and that the recommended funding be allocated as follows: a. Toronto Arts Council - $0.421 million; b. Local Arts Service Organizations - $0.112 million; c. Youth Arts Incubation Program - $0.300 million; d. Museum Maintenance Services - $0.112 million; e. Film Sector Development - $0.055 million; and f. StreetARToronto - $0.150 million; 2. an increase to Shelter, Support and Housing Administration's 2019 Staff Recommended Operating Budget by $119,759 gross and net to fund the acquisition and installation of menstrual hygiene product dispensers in all shelters, respite sites, women's drop-ins as well as the 39 Strong Neighbourhood Community centers across the City; 3. a one-time increase to Social Development, Finance and Administration's 2019 Staff Recommended Operating Budget by $300,000 gross and net to provide grant funding to the Centre for Connected Communities for the Scarborough Works Youth Employment Plan for 2019, and that ongoing funding for this program be referred to the Youth Service Delivery review for consideration; 4. an increase to the 2019 Staff Recommended City Council General Budget by $17,330 gross and net to supplement funding for the City's Muslim Fellowship Program for 2019; 5. a conversion of 4 permanent positions, bringing the total recommended staff complement for the Office of the Auditor General to 36 permanent positions; 6. an increase to Toronto Public Health's 2019 Staff Recommended Operating Budget by $300,000 gross and $300,000 net to fund the student nutrition program expansion in independent schools effective September 1, 2019 to coincide with the beginning of the 2019/2020 school year with an incremental net increase of $303,000 net in 2020; and 7. an increase to the Toronto Police Service Board's 2019 Staff Recommended Operating Budget by $149,200 gross and net and staff complement by 1.5 positions and reclassify an existing position to better support the Board's governance role and meet new demands. Table 1 Increases to the 2019 Staff Recommended Operating Budget 2019 2020 2021 $ $ $ Program ('000s) Gross Net Positions Net Positions Net Positions Economic Development & Culture Toronto Arts Council 421.0 421.0 Local Arts Service Organizations 112.0 112.0 Youth Arts Incubation Program 300.0 300.0 Museum Maintenance Services 112.0 112.0 Film Sector Development 55.0 55.0 StreetARToronto 150.0 150.0 Shelter, Support & Housing Administration Installation of Menstrual Hygiene Product Dispensers in Shelters, 24-hour Respite Sites and Community Centres 119.8 119.8 Social Development, Finance & Administration Scarborough Works Youth Employment Plan 300.0 300.0 (300.0) City Council Muslim Fellowship Program Grant 17.3 17.3 Toronto Public Health Student Nutrition Plan Expansion in Independent Schools 300.0 300.0 303.0 Toronto Police Services Board Additional Positions to Support the Board's Governance Role 149.2 149.2 1.5 97.0 Sub-Total 2,036.3 2,036.3 1.5 100.0 ii. that the above net increase to the 2019 Staff Recommended Operating Budget of $2.036 million net be offset by the following recommended expenditure reductions to the 2019 Staff Recommended Operating Budget totalling $2.036 million gross and net resulting in an incremental reduction of $130,600 in 2020, and as detailed in Table 2 below: 1. a reduction to the Integrity Commissioner's Office 2019 Operating Budget by $190,000 gross and net to reverse the new and enhanced funding request; 2. a reduction to the Office of the Ombudsman's 2019 Operating Budget by $167,200 gross and net and 2 positions to reverse the new and enhanced funding request; 3. a reduction to the Office of the Lobbyist Registrar's 2019 Operating Budget by $255,100 gross and net and 2 positions to reverse the new and enhanced funding request; and 4. a reduction in the 2019 Staff Recommended Capital and Corporate Financing Budget to reflect a decrease in the 2019 Capital From Current Contribution by $1,424,000. Table 2 Expenditure Decreases to the 2019 Staff Recommended Operating Budget 2019 2020 2021 $ $ $ Program ('000s) Gross Net Positions Net Positions Net Positions Integrity Commissioner's Office Enhancement to Legal and Investigative Services Budget (190.0) (190.0) (4.1) (4.5) Office of the Ombudsman Enhancement to Intake, Complaints Analysis & Investigative Capacity (167.2) (167.2) (2.0) (61.3) (4.9) Office of the Lobbyist Registrar Enhanced Statutory Education & Outreach Requirements (95.5) (95.5) (1.0) (29.6) (2.7) Enhanced Statutory Investigation & Legal Requirements (159.6) (159.6) (1.0) (35.6) (4.2) Non-Program Expenditures Adjustment to Capital From Current to Offset New Investment Costs (1,424.0) (1,424.0) Sub-Total (2,036.3) (2,036.3) (4.0) (130.6) (16.3) b. City Council increase the 2019-2028 Staff Recommended Capital Budget and Plan for TO Live by adding a new capital project known as the 2019 Signage Replacement Project, with total project cost of $1.900 million and cash flow of $1.900 million in 2019, fully funded from the Facility Fee Reserve Fund (XR3030) through sponsorship proceeds; c. City Council approve the recommended 2019 Toronto Transit Commission Conventional Operating Budget as detailed in the letter (January 30, 2019) from the Head of Commission Services, Toronto Transit Commission titled "2019 Toronto Transit Commission and Wheel-Trans Operating Budgets", with gross expenditures of $1.911 billion, revenues of $1.289 billion and net subsidy requirement of $621.9 million, reflecting an additional $25.3 million operating subsidy over the 2018 budgeted level; d. City Council approve the recommended 2019 Wheel-Trans Budget as detailed in the letter (January 30, 2019) from the Head of Commission Services, Toronto Transit Commission titled "2019 Toronto Transit Commission and Wheel-Trans Operating Budgets", with gross expenditures of $149.0 million, revenues of $8.1 million and net subsidy requirement of $140.9 million, reflecting a reduction of $3.3 million from the 2018 budgeted level; e. City Council approve a variable increase to the Transportation Services managed Lane Occupancy fee to recover incremental costs of required additional service hours to maintain service standards resulting from lane occupancy permits; f. City Council approve a 2019 year-end workforce complement of 15,951 positions as described in Appendix G to the Attachment to the letter (January 30, 2019) from the Head of Commission Services, Toronto Transit Commission titled "2019 Toronto Transit Commission and Wheel-Trans Operating Budgets"; g. City Council approve the Toronto Police Service's revised 2019 net operating budget request of $1,026.8 million, a 3.0 percent increase over the 2018 approved budget; h. City Council approve a 2019 net Operating Budget request of $46.7 million, a zero increase from the 2018 net budget, for the Toronto Police Service - Parking Enforcement Unit; i. City Council approve the Toronto Police Service's 2019-2028 Capital Program with a 2019 net request of $29.6 million (excluding cash flow carry forwards from 2018), and a net total of $218.0 million for the 10 year period 2019-2028, as detailed in the Attachment to the Letter (January 30, 2019) from the Toronto Police Services Board titled "Toronto Police Service 2019-2028 Capital Program Request; j. City Council establish a budget of $7,000,000 gross, $0 net, for the Housing Secretariat through the Affordable Housing Office, funded from the Capital Revolving Reserve Fund for Affordable Housing Office (XR1058), to be utilized as below, with the future year requests subject to Council approval through the annual budget process: i. funding of $352,500 for three (3) temporary positions including salary, benefits and equipment for the Housing Secretariat Office to manage the overall implementation of the Housing Now Initiative, with future year staffing requests subject to Council approval through the annual budget process; ii. increase the 2019 Staff Recommended Operating Budget for City Planning by $195,000 gross, $0 net, for two (2) new temporary positions for four years, including salary, benefits and equipment to support expedited delivery of the 11 Properties identified in Appendix 3 to the report (January 11, 2019) from the City Manager, with future year staffing requests subject to Council approval through the annual budget process; iii. increase the 2019 Staff Recommended Operating Budget for CreateTO by $292,500 gross, $0 net, for two (2) temporary positions for four years, including salary, benefits and equipment, to support expedited delivery of the 11 Properties identified in Appendix 3 to the report (January 11, 2019) from the City Manager, with future year staffing requests subject to Council approval through the annual budget process; iv. increase the 2019 Staff Recommended Operating Budget for the Affordable Housing Office by $500,000 gross, $0 net, funded from the Non-Profit Capacity Fund, with future year impacts subject to Council approval through the annual budget process; and v. increase the 2019 Staff Recommended Operating Budget for the Affordable Housing Office by the balance of the $7,000,000 budgeted above in 2019, or $5,660,000 whichever is higher, to undertake environmental studies and remediation, market analyses, planning and other consultant studies to support expedited delivery of the 11 Properties identified in Appendix 3 to the report (January 11, 2019) from the City Manager, with future year impacts subject to Council approval through the annual budget process; k. City Council adopt the following remuneration rates for Adjudicative Boards effective April 1, 2019 as follows: i. full-day per diem of $600 and half-day remuneration (3.5 hours or less) of $400 for members of the Compliance Audit Committee and the Toronto Local Appeal Body, such rates to apply equally to hearings, business meetings and training sessions; ii. full-day per diem of $460 and half-day remuneration (3.5 hours or less) of $275 for members of the Administrative Penalty Tribunal, Committee of Adjustment, Dangerous Dogs Review Tribunal, Property Standards Committee, Rooming House Licensing Commissioner and Deputy Commissioner, Sign Variance Committee, and Toronto Licensing Tribunal, such rates to apply equally to hearings, business meetings or training sessions; iii. a stipend of $1,500 per year for each public member who is not a chair of a tribunal or tribunal panel, pro-rated on an annual basis from the time of appointment; iv. stipends for chairs, pro-rated on an annual basis from the time of appointment, as follows: - Administrative Penalty Tribunal - $25,000 - Committee of Adjustment - $2,500 for each panel chair - Compliance Audit Committee - $2,500 - Dangerous Dogs Review Tribunal - $2,500 - Property Standards Committee - $2,500 for each panel chair - Rooming House Licensing Commissioner - $2,500 - Sign Variance Committee - $2,500 - Toronto Licensing Tribunal - $25,000; and v. Members will receive a full-day per diem rate for any hearing cancelled by the City with less than 48 hours' notice of the hearing date; l. City Council remove the annual limit on remuneration for the Rooming House Licensing Commissioner and Deputy Commissioner; and the following additional requests: m. City Council direct the Chief Financial Officer and Treasurer to undertake the following key capital strategies: i. reassess the City's 10-year Capital Budget and Plan's expenditure and funding sources in time for the 2020 Budget process to ensure that the timing of capital project cash flow estimates and associated funding are aligned to actual project timelines, activities and capacity to deliver; ii. continue efforts to update and improve the City's asset management policies, standards and practices and report back together with Council's consideration of the City's Asset Management policy for approval by July 2019, as required by Provincial legislation; iii. develop a methodology be developed to integrate official, service and master planning with the capital planning and budgeting process and that criteria be established to support the setting of State of Good Repair, Service Improvement and Growth capital project priorities by City Council, to be phased in over the term of Council; and iv. develop for implementation the following strategies to increase the City's funding capacity, beginning with the 2020 Budget process: 1. redirect a portion of the Municipal Land Transfer Tax revenue from funding ongoing service delivery to capital project funding; 2. maximize the use of Development Charges funding for growth related capital projects; 3. leverage City asset value and reinvest proceeds from the sale of City assets to fund capital priorities; and 4. partner with Provincial and Federal government and the private sector to maximize funding opportunities. n. City Council authorize the Mayor and the City Manager to enter into intergovernmental agreements, including any amendments to existing and future agreements, as may be required: i. in order for the City to receive funding to address the financial impacts of increased migrant arrivals, including refugee/asylum claimants and to allocate any such funding, and such agreements to be on terms and conditions satisfactory to the City Manager and in a form acceptable to the City Solicitor; and ii. to share information related to the impacts of increased migrant arrivals, including refugee/asylum claimants, such agreements to be on terms and conditions satisfactory to the City Manager and in a form acceptable to the City Solicitor. o. City Council request the General Manager, Shelter, Support, and Housing Administration to conduct consultation with operators of city-funded shelters, respite and drop-in centres, program participants, community stakeholders and menstrual equity advocates such as the Period Purse, on the access, distribution, the real costs of menstrual products and the feasibility of providing such products free of charge to low-income menstruators and to report back to the Economic and Community Development Committee at their meeting on May 27, 2019; p. City Council request the City Manager to present to the Budget Committee in 2019 on the Participatory Budgeting Pilot Evaluation; q. City Council request the City Manager to post online a toolkit of participatory budgeting resources and information developed during the Pilot to support City Divisions and Members of Council in their use of participatory budgeting for their Ward and divisional decision-making; r. City Council request the City Manager to include participatory budgeting information in the City's civic engagement training courses to enhance public participation in municipal decision-making, including input on capital infrastructure investments; s. City Council request the General Manager, Transportation Services include following items be included in the review of winter maintenance requested by Mayor Tory: i. cost and considerations for the delivery of enhanced snow clearing on 1. sidewalks on residential streets in every neighbourhood in Toronto; 2. pathways in Parks; and 3. enforcement of parking that obstructs Toronto Transit Commission and bike lanes; and ii. the cost of increasing the amount of snow removal City-wide; t. City Council direct the Chief Financial Officer and Treasurer, in consultation with the Deputy City Manager, Community and Social Services, to include in the 2021 Capital Plan submission, the impact of increased development charges on Toronto Community Housing's portion of the Leslie Nymark revitalization; u. City Council request the Executive Director, Social Development, Finance and Administration consider the following in the Poverty Reduction Strategy 2.0: i. an evaluation of additional youth spaces and/or youth hubs; ii. an evaluation of the current Toronto Public Library Open Hours program; and iii. the amount of the base budget as a result of the strategy by 2035; v. City Council request the Chief Financial Officer and Treasurer to work with City Divisions and Agencies to identify and include in future annual budget process documents the cost, cost reductions and revenue increases resulting from the Auditor General's reports and recommendations; w. City Council request the Auditor General to include in future Auditor General's Annual Report, beginning in 2020, savings achieved by City Divisions and Agencies resulting from the implementation of the Auditor General's reports and recommendations; x. City Council request the Chief Planner and Executive Director, City Planning to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: i. the amount of Section 37 funds (cash contributions) secured for affordable housing and affordable housing initiatives City-wide over the past 5 years (2014-2018); y. City Council request the General Manager, Economic Development and Culture to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: i. the metrics and tools that can be used to measure the impact on reducing vacant storefronts of eliminating the vacant commercial and industrial tax rebate program; z. City Council request the General Manager, Parks, Forestry and Recreation, in consultation with the General Manager, Toronto Water and the Chief Planner and Executive Director, City Planning to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: i. budget allocated for implementation of Toronto's Ravine Strategy; aa. City Council request the City Manager, in consultation with the Chief Executive Officer, Toronto Transit Commission to report to the Budget Committee on the following for consideration prior to the 2020 Budget Process: i. the number of requests the Toronto Transit Commission and the City of Toronto have made to the Provincial and Federal Governments for operating and capital investment into Toronto's transit system; and ii. the current and projected funds available from other levels of government in the 10-year capital budget, the time-periods for which the funding is available, and any additional funding requests that should be made to the Provincial and Federal Governments; ab. City Council request the General Manager, Transportation Services, in consultation with the City Solicitor, to report to the Budget Committee for consideration as part of the 2020 Budget Process, on the Lane Occupancy Permit Fees, in all areas, with a focus on rates better reflecting market rates, the potential for above market rates and use of rates as an incentive to limit the term of lane occupancy; ac. City Council request the General Manager, Shelter Support and Housing Administration to report prior to the 2020 Budget Process, on options for the expansion of the Rent Bank and Trusteeship programs; and ad. City Council request the Director, Environment and Energy to consider, as part of the next implementation plan for TransformTO, how to reflect the updated Intergovernmental Panel on Climate Change carbon reduction targets and ensure future budget requests are consistent with those targets. 2. Requested City Council to direct that the following confidential materials remain confidential: - Confidential Attachment to 2019 Staff Recommended Operating and Capital Budget Notes - City Clerk's Office - Confidential Attachment to 2019 Staff Recommended Operating and Capital Budget Notes - Toronto Public Health as they relate to personal matters about identifiable individuals, including municipal or local board employees - Confidential Attachment to 2019 Staff Recommended Operating and Capital Budget Notes - Information and Technology as it involves the security of property belonging to the City or one of its agencies and corporations - Confidential Attachment 1 to Item BU3.4h - CreateTO 2019 Budget Request as it relates to personal matters about identifiable persons and contains financial information that belongs to the Board of Directors of CreateTO and has monetary value or potential monetary value - Confidential Attachments 1, 2 and 3 to Item BU3.4k - Toronto Public Health 2019 Operating Budget Request as it relates to personal matters about identifiable persons and labour relations or employee negotiations.
BU4.5adopted
Ontario Regulation 286/09 "Budget Matters - Expenses" (Regulation) allows the City of Toronto (City) to exclude amortization expense, post-employment benefit expenses and solid waste landfill closure and post-closure expenses when preparing its annual budget. The Regulation requires that the City prepare a report which includes at a minimum, an estimate of the change in accumulated surplus resulting from the exclusion of the noted expenses from the budget and an analysis of the impact of the exclusion on future capital asset funding requirements. The Regulation requires that this report be adopted by City Council (Council) prior to the adoption of its annual budget. To meet the requirements of the Regulation, this report discusses the impact of excluding amortization expense, post-employment benefit expenses and solid waste landfill closure and post-closure expenses from the City's budget, along with the impact of the differences between how the City treats the purchase of tangible capital assets, debt principal repayments, Government Business Enterprise (GBE) earnings, and expenses arising from contaminated site liabilities for budgeting and financial reporting purposes. The treatment of the expenses beyond those identified in the Regulation is included to reflect the complete impact on estimated accumulated surplus for 2019.
The Budget Committee recommends to the Executive Committee that: 1. City Council receive the report (January 30, 2019) from the Chief Financial Officer and Treasurer for information.
Staff recommendation as filed
The Chief Financial Officer and Treasurer recommends that: 1. City Council receive this report for information.