2016 draft budget committee of the whole november 16, 2015 presenters: ian mcdougall - commissioner,...
TRANSCRIPT
2016 Draft BudgetCommittee of the Whole
November 16, 2015
Presenters: Ian McDougall - Commissioner, Community ServicesAmber Chard – Senior Communications OfficerMike Mayes – Director, Financial Services/Treasurer
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Today’s Objectives
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Consider Infrastructure Levy
Confirm schedule
Receive update to 6 year water and wastewater financial plan
Receive supplementary budget information
Approve 2016 water rates
Approve remaining fees and charges
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2016 Budget Guidelines Aligning guidelines with target~ challenging, yet attainable
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Alignment with Council Strategic Priorities
No New Carry Overs into 2017 (exception: CYFS)
Sustainability
Achievable revenues and expenditures
Accommodate 2015 Operating Carry - Overs
Maintain Service Levels in a Growing Community
Balancing Risk
2016 Budget Key Milestones
Q1 Q2 Q3 Q4
2015 Budget Process and Approval
Budget Coordination Committee Process Map
Treasurer/Councillor Meetings
Public Engagement Launched
Town JCC/Library Budget Development and Review
OLT Review and Recommendations
SLT Further Review and Refinement
Preliminary DRAFT Budget put out for Public Input
Recommended Budget Approval
Key Milestone
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CORPORATE VISION Newmarket – A community well beyond the ordinary
EMPLOYEE MISSIONMaking Newmarket Even Better
CORE VALUESCourage & Creativity, Accountability & Accessibility, Respect & Integrity, Excellence
CORPORATE STRATEGIC PLAN DIRECTIONS
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2014 - 2018 COUNCIL PRIORITY FOCUS AREAS & PRIORITIES
SLT ACTION PLAN - COMMISSION & DEPARTMENT GOALS EMPLOYEE PERFORMANCE PARTNERSHIP GOALS
Living Well Well-Balanced Well-Equipped & Managed
Well-Planned & Connected
Well-Respected
We’ll focus on health, safety and the environment to promote activity and enrich lives.
We’ll encourage a sense of community through an appropriate mix of land uses and amenities.
We’ll implement policy and processes that reflect sound and accountable governance.
We’ll strategically plan for the future to improve information access and enhance travel to from and within Newmarket.
We’ll inspire partnerships and cooperation with stakeholders that revolve around well-being, synergy and balanced living.
1. Economic Development / Jobs
2. Enhanced Recreation Opportunities
3. Community Engagement
4. Efficiency / Financial Management
5. Traffic Safety and Mitigation
a. Implementing affordable broadband
b. Reviewing & Prioritizing Economic Development Strategy
c. Revitalizing Community Centre Lands & addressing downtown parking needs
d. Creating vibrant & livable Davis Drive & Yonge Street corridor strategy
e. Supporting Innovative projects & partnerships
f. Enhancing Recreation & Community Facilities
g. Supporting Community & Neighbourhood Projects
h. Aligning ourselves with communications best practices
i. Engaging our changing resident demographics
j. Ensuring effective & efficient services
k. Measuring and benchmarking our financial performance
l. Ensuring safe streetsm. Improving traffic
congestionn. Supporting major transit
service enhancements
See Council Priorities Summary Action Plan 2014-18 for more details
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Community Engagement and Communications
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Tactics
Website
Community events
Media releases
Advertisements (print and radio)
Budget tool
Social media
E-newsletters
Mail out (tax bills)
Council Communicatio
ns tool kits
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TOWN SERVICES Decrease (between 5 – 20 %) Maintain Increase
(between 5 – 20%)Bylaw and Licensing services 19 (15%) 81 (64%) 27 (21%)Community programs and events 27 (21%) 66 (52%) 34 (27%)
Facilities, parks and trails 24 (19%) 59 (46%) 44 (35%)
Fire Services 26 (20%) 83 (66%) 18 (14%)Planning and Development Services 29 (23%) 72 (57%) 26 (20%)
Public Library Services 39 (30%) 63 (50%) 25 (20%)Roads, bridges and sidewalks 9 (7%) 81 (64%) 37 (29%)
Solid waste management 8 (6%) 100 (79%) 19 (15%)
What have we heard so far?
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What have we heard so far?
• 127 participants (to date) have participated in the online budget tool.
• Hundreds of comments have been accumulated through the online tool.
• The majority of respondents would like to see services maintained or increased in all areas.
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Next steps
Online budget tool will remain open until
November 30, 2015
!
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Supporting Budget Information
1. Schedule
2. Decision Packages
3. Drivers – CPI
4. Drivers – 5 Year Trends
5. Reductions and Refinements
6. Growth Revenue
7. Tax-Supported Operating Budget
8. 2017+ Outlook
9. Infrastructure Levy
10. Utility Budgets
11. Capital Budget
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1. Schedule
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2016 Budget Schedule
ACTIVITY DATE STATUS
Draft budget info available to public and on website
November 16 In Process
CoW - Public meeting on the draft budget and remaining Fees & Charges
November 16 In process
CoW – Public meeting on the draft budget if required
November 23 / December 7
TBD
Council approval of Budget and remaining Fees & Charges
November 30 / December 14
TBD
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2. Decision Packages
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Decision Packages(pages 2-57 of the Supplementary Information)
MANDATORY GROWTH ENHANCEMENT
Requests 2 25 26
$ 82,907 $1,174,025 $1,015,132
Deferrals 11 24
n/a $ 552,620 $ 1,015,132
Recommendation 2 14 2 *
$ 82,907 $ 621,405 $ 0 *
* The recommended enhancements are funded by sources other than property tax revenues.
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Mandatory, Growth and Enhancement Requests
DP Form # Business Unit Name Project/Initiative Name NET IMPACT
Mandatory Growth Enhancement
2016 - 3 Central York Fire Services Four Additional Fire Fighters $ 221,734 less deferred start - 4 months $ (73,911)
2016 - 13 Communications OfficeWeb Development & Maintenance/ Accessibility $ 25,000
2016 - 14 Communications Office Graphics Support Full Time Staff $ 18,602
2016 - 29 Facility AdministrationConversion of PT staff to FTE (Facility Worker) $ 42,120
2016 - 12 Finance - Accounting Financial analyst $ - 2016 - 16 Information Technology Applications Support Analyst $ 5,268 2016 - 17 Information Technology GIS Analyst $ 11,347 2016 - 19 Legal Associate Solicitor - Full Time $ 56,573 2016 - 10 Newmarket Public Library Year Round Sunday Service $ 16,682
2016 - 9 Newmarket Public LibraryGrowing community outreach to meet demand $ 25,732
2016 - 32 Parks Maintenance-General Forestry Supervisor $ 82,570 2016 - 37 Parks Maintenance-General Natural Heritage Co-ordinator $ 110,984 2016 - 42 Parks Maintenance-General Roll over of Casual Contract Staff to full time $ 26,008 2016 - 46 Parks Maintenance-General Trainer and Safety Compliance $ 57,907 2016 - 25 Procurement Services Contractor Performance - Staff FTE $ 73,600
2016 - 11 Storm Water Management Cost Economic Policy Coordinator, Utilities $ -
2016 - 30 Vehicle & Equip. Maintenance Fleet Services - Lead Hand $ 4,096
2016 - 53 VariousAsset maintenance and condition assessment $ - $ -
Total $ 82,907 $ 621,405 $ -
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Growth & Enhancement Items Deferred
DP Form # Business Unit Name Project/Initiative Name NET IMPACT
Mandatory Growth Enhancement
2016 - 24 Bylaw Enforcement GPS in Enforcement Vehicles $ 2,108
2016 - 52 Bylaw Enforcement Part-time Municipal Enforcement Officer $ 44,053
2016 - 3 Central York Fire ServicesFour Additional Fire Fighters (de-annualization)
73,911
2016 - 4 Central York Fire Services Fire Prevention Inspector $ 55,433
2016 - 5 Central York Fire Services Fire Prevention Life Safety Educator $ 55,433
2016 - 6 Central York Fire Services Human Resource Consultant Position $ 76,691
2016 - 7 Central York Fire Services Network and Communications Coordinator $ 61,353
2016 - 22 Clerk's Ombudsman Services $ 10,000
2016 - 23 Clerk's Wedding Program Marketing $ 10,000
2016 - 20 Clerk's Cyber Insurance $ 24,357
2016 - 21 Clerk's 2018 Municipal Election $ 42,000
2016 - 1 Customer Service Centre Community Survey(s) $ 20,000
2016 - 2 Customer Service Kiosks Customer Service Kiosk Associates $ 46,045
2016 - 33 DevelopmentGreenspace Development Coordinator (full time)
$ 22,800
2016 - 27 Facility Administration Energy Consultant $ 20,000
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Growth & Enhancement Items Deferred (cont’d)
DP Form # Business Unit Name Project/Initiative Name NET IMPACT
Mandatory Growth Enhancement
2016 - 28 Facility Administration Facilities Maintenance Operator $ 78,211
2016 - 51 Health & Safety E-Learning $ 6,700
2016 - 31 Horticulture Flowers on Fairy Lake Bridge $ 8,700
2016 - 49 Human Resources Talent Development $ 5,000
2016 - 50 Human Resources Attraction $ 35,000
2016 - 18 Information Technology Town Central $ 16,000
2016 - 15 Mulock Building-395 Mulock Dr. Building Maintenance Worker $ 27,668
2016 - 8 Newmarket Public Library Monday Service $ 164,589
2016 - 36 Parks Maintenance-General Maintaining of Forestry Assets $ 22,292
2016 - 38 Parks Maintenance-General Parks General Response Crew $ 145,160
2016 - 39 Parks Maintenance-General Parks washroom cleaning $ 13,000
2016 - 43 Parks Maintenance-GeneralCasual Contract Staff to full time - (2nd position)
$ 26,008
2016 - 44 Parks Maintenance-GeneralCasual Contract Staff to full time (3rd position)
$ 26,008
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Growth & Enhancement Items Deferred (cont’d)
DP Form # Business Unit Name Project/Initiative Name NET IMPACT
Mandatory Growth Enhancement
2016 - 34 Parks Maintenance-General Horticulture Supplies $ 3,600
2016 - 48 Parks Maintenance-General Outdoor Community Rinks $ 6,500
2016 - 35 Road Maintenance-Gen.Admin. Main St - Weekend Waste Collection $ 15,360
2016 - 41 Road Maintenance-Gen.Admin. Roads Operator $ 57,171
2016 - 40 Playground MaintenanceEnhancement to playgrounds undergoing replacement
$ 84,600
2016 - 47 Traffic Management Traffic Safety - Transportation Initiatives $ 105,000
2016 - 45 Winter Control-Roads Snow Storage Truck Rental $ 93,000
2016 - 26 Winter Control-Roads Contract Court Clearing $ 64,000
Total $ 552,620 $ 1,015,132
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Recommended Staff Request Summary
DP Form# Job Title Full-Time Part-Time Temporary
Recommended
2016 - 3 Four Additional Fire Fighters (new FTEs) 4
2016 - 9 Additional Part-Time staff for the Library 1
2016 - 11 Economic Policy Coordinator, Utilities (temp) 1
2016 - 12 Financial Analyst (new FTE) 1
2016 - 14 Graphics Support (new FTE) 1
2016 - 16 Applications Support Analyst (new FTE) 1
2016 - 17 GIS Analyst (new FTE) 1
2016 - 19 Associate Solicitor (Part-Time to Full-Time) 1 -1
2016 - 25 Procurement Officer - Contractor Performance (new FTE) 1
2016 - 29 Facility Worker (Part-Time to Full-Time) 1 -1
2016 - 32 Forestry Supervisor (new FTE) 1
2016 - 37 Natural Heritage Coordinator (new FTE) 1
2016 - 42 Casual Contract Staff (Part-Time to Full-Time) 1 -1
2016 - 46 Trainer and Safety Compliance Officer (new FTE) 1
Sub-Total 15 -2 1
The request for additional fire fighters is from the Fire Master Plan Update.All full-time and part-time staffing requests are to meet the demands of growth.For new positions, such as the temporary one for utilities, the job description andtitle has yet to be finalized.
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Deferred Staff Request SummaryDP Form# Job Title Full-Time Part-Time Temporary
Deferred
2016 - 2 Customer Service Kiosk Associates (Contract to Part-Time) 0
2016 - 3 Four Additional Fire Fighters (new FTEs)
2016 - 4 Fire Prevention Inspector (new FTE) 1
2016 - 5 Fire Prevention Life Safety Educator 1
2016 - 6 Human Resource Consultant (new FTE) 1
2016 - 7 Network and Communications Coordinator (new FTE) 1
2016 - 15 Building Maintenance Worker (new FTE) 1
2016 - 28 Facilities Maintenance Operator (new FTE) 1
2016 - 33Greenspace Development Coordinator (Part-Time to Full-Time) 1 -1
2016 - 35 Main St - Weekend Waste Collection staff (new FTE) 1
2016 - 36 Forestry staff (new PT) 1
2016 - 38Parks General Response Crew (1 Operator II & a contract staff) 1 1
2016 - 41 Roads Operator (new FTE) 1
2016 - 43 Casual Contract Staff (Part-Time to Full-Time) 1 -1
2016 - 44 Casual Contract Staff (Part-Time to Full-Time) 1 -1
2016 - 52 Municipal Enforcement Officer (new PT) 1
Sub-Total 11 1 0
TOTAL 26 -1 1
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3. Drivers - CPI
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4. Drivers - 5 Year Trends
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5-year Trend Tax-supported Revenue
For the period 2010-2013, performance has exceeded budget, but it was not until 2014 that it became apparent that revenues were not hitting their targets.
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5-year Trend Tax-supported Revenue
Year Actual Budget VariancesExtraordinary unbudgeted
itemsNormalized
variance
All amounts are in $ millions
2010 53.13 50.99 2.14 1.75 0.39
2011 55.50 54.83 0.67 0.36 0.31
2012 57.57 57.49 0.08 0.08 0.00
2013 60.91 60.00 0.91 1.33 -0.42
2014 61.70 62.62 -0.92 0.36 -1.28
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5-year Trend Tax-supportedExpenditures
2014 was a $100,000 surplus before the following extraordinary items: $900,000 for insurance re-assessment, $500,000 for OMB costs, $600,000 for WSIB re-assessment.
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5-year Trend Tax-supported Expenditures
Year Actual Budget
Variances
Extraordinary unbudgeted
items
Normalizedvariance
All amounts are in $ millions
2010 35.90 36.34 0.44 0.00 0.44
2011 37.37 37.98 0.61 0.00 0.61
2012 39.26 40.67 1.41 0.00 1.41
2013 41.75 42.14 0.39 0.00 0.39
2014 45.71 43.80 -1.91 2.01 0.10
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5-year Trend Tax-supported Reserve Transfers
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5-year Trend Tax-supported Reserve Transfers
Year Actual Budget Variances
All amounts are in $ millions
2010 7.16 4.56 2.60
2011 7.13 5.73 1.40
2012 6.59 5.37 1.22
2013 7.06 5.76 1.30
2014 3.23 5.75 -2.52
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Reserve & Reserve Funds
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5. Reductions and Refinements
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Council Tax Increase Target
Council October 26, 2015
• That any tax increase (Town portion), not including the Asset Replacement Fund allocation, not exceed 2.5%.
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Starting point for 2016 budget
DRIVER INCREASE TAX %
Annualization of 2015 enhancements
$ 173,028 0.33
Town 1,021,517 1.92
Fire 559,536 1.05
Library 126,421 0.24
Optimizing revenues to reflect achievable targets
970,000 1.83
Total $ 2,850,502 5.37
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Target Achieved
INCREASE TAX %
Budget starting point $ 2,850,502 5.37
Reductions/refinements implemented to hit the target
$ 1,524,219 2.87
Target achieved $ 1,326,283 2.50
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2.5% Target
Phasing 13% of revenue adjustment to 2017 ($130,000)
Street light maintenance cost reduction by $50,000
Reduce insurance transfer to reserves by $100,000
Reduce supplementary tax by $90,676
Set capital financing at $500,000
Increase provision for hiring gaps to $400,000 ($269,000)
Other budget reductions of $843,119 (details in supplementary info)
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6. Growth Revenue
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New development does not generate revenue until later years, but does create growth demand on service levels (expenses) immediately.
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5-year Trend Supplementary Taxes
2010 2011 2012 2013 20140
200
400
600
800
1,000
1,200
1,400
2010-2014 Supplementary Taxes - Budget vs. Actual ($000s)
Actual Supplementary TaxesBudget Supplementary Taxes
Supp
lem
enta
ry T
axes
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5-year Trend Supplementary Taxes
YEAR ACTUAL BUDGET VARIANCES
All amounts are in $ thousands
2010 976 0 976
2011 686 323 363
2012 402 323 79
2013 1,224 391 833
2014 752 391 361
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TOTAL TAXABLE NET GROWTH(New Assessment Less Appeal Loss)
YEAR %
2015 to date 0.4
2014 1.6
2013 2.4
2012 1.5
2011 1.8
2010 2.0
2009 1.9
2008 2.7
2007 1.4
2006 2.7
9 Year Average(excluding 2015)
2.0
Historic Growth
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7. Tax-Supported Operating Budget
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2016 Tax-Supported Operating Budget
TOWN CYFS NPL TOTAL
Base 0.88% 1.05% 0.24% 2.17%
Mandatory 0.16% 0.00% 0.00% 0.16%
Assessment growth -1.00% 0.00% 0.00% -1.00%
Growth items 0.89% 0.28% 0.00% 1.17%
Enhancements 0.00% 0.00% 0.00% 0.00%
0.93% 1.33% 0.24% 2.50%
Average Residential All-in Tax Increase Based on 2.5% Target
2015 2016$
CHANGE%
CHANGE
Town Portion $1,762.15 $1,806.20 $ 44.05 2.50%
Region Portion 1,831.75 1,883.96 52.21 2.85%
Municipal sub-total $3,593.90 $3,690.16 $96.26 2.68%
School Board Portion 878.87 878.87 0.00 0.00%
TOTAL $4,472.77 $4,569.03 $96.26 2.15%
• Based on an average assessment of $450,072• The Region’s revised outlook projects a tax increase of 2.85%• No increase in the School Board is anticipated at this time• This does not include an Infrastructure Levy (ARF)
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8. 2017+ Outlook
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2017-19 Preliminary Outlook
TAX INCREASE 2016 2017 2018 2019
DRAFT BUDGET
Starting point based on known drivers, subject to refinement
Base budget (Town) 1.49 1.50 1.50 1.50
CYFS 1.05 0.93 0.80 0.80
Newmarket Public Library 0.24 0.15 0.15 0.15
Phasing of 2015 enhancements 0.33 0.27 0.26
Revenue adjustments 1.59 0.23
Growth – expenses net of revenues
0.17
Other one-time adjustments 0.43
Adjustments to capital financing (0.42)
Other reductions (2.38) TBD TBD TBD
Total - prior to refinement 2.50 3.08 2.71 2.45
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9. Infrastructure Levy
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Capital Financing Sustainability Study
• Hemson Consulting’s final Part 2 report can be found on the Town website at:
http://www.newmarket.ca/TownGovernment/Documents/Background%20report_capital%20financing%20sustainability%20strategy.pdf
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Infrastructure Levy
• Infrastructure levies adopted by Council:
2013 0.80% = $ 363,773
2014 0.74% = $ 358,125
2015 1.00% = $ 505,127
2016 staff recommends 1.00% = $530,729
Tax Increase Target
COUNCILCOST TO AVERAGE
RESIDENT
Town portion not including ARF (Council approved)
2.50% $ 44.05
Increase in Infrastructure levy – ARF (for consideration)
1.00% $ 17.63
Total 3.50% $ 61.68
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11. Capital Budget
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2016 Capital Budget
FUNDING GROWTH REPLACEMENT OTHER TOTAL
DC $ 7,447,050 $ 7,447,050
ARF 28,500 $10,844,574 $ 150,000 11,023,074
Reserve Funds
1,846,400 90,000 1,936,400
General 15,550 41,300 443,150 500,000
Other funding
3,000,000 2,100,000 1,145,700 6,245,700
Total $12,337,500 $12,985,874 $1,828,850 $27,152,224
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2016 Capital Funding
ARF GENERAL
Opening reserve balances $ 3,530,379 $2,246,662
Capital budget (11,023,074) (500,000)
2016 contributions 15,046,430 500,000
2016 maintenance and condition assessments
(5,650,784)
2016 increase TBD
Closing reserve balances $1,902,951 $2,246,682
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Priority Ranking of Capital Projects
• Legislative requirement, health and safety• Replacement• Other
This ranking system, approved by Council, is used for administrative purposes only. It does not reflect Community or Council priorities which may be set from time to time. The presentation of the preliminary draft capital budget to Council provides them with the opportunity to reflect these priorities.
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2016 Capital Budget
FUNDING PRIORITY 1 PRIORITY 2 PRIORITY 3 TOTAL
DC - $ 687,100 $ 6,759,950 $ 7,447,050
ARF $ 162,500 $ 10,600,574 $ 260,000 $ 11,023,074
Reserve Funds-
$ 41,400 $ 1,895,000 $ 1,936,400
General $104,000 $ 151,100 $ 244,900 $ 500,000
Other funding$ 367,700
$ 2,438,000 $ 3,440,000 $ 6,245,700
Total $634,200 $13,918,174 $12,599,850 $27,152,224
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Next Steps
• Members of Council are encouraged to contact staff with any specific questions they may have
• November 23 CoW if required
• November 30 Council if required
• Continue to gather feedback from the public
Thank You
Department Reduction/refinement Budget impact
Notes
VariousCap capital financing at $500,000
$ 222,776 May need to reinstate in future years
General GovernmentReduce supplementary property tax revenue
-90,676 Sustainability measure
General GovernmentIncrease provision for hiring gap to $400,000
269,000 Will require monitoring
Legislative ServicesReduce transfer to insurance reserve
100,000 Sustainable, low risk
Public WorksStreet light maintenance cost reduction
50,000 Awaiting confirmation from Hydro
Other budget reductions
BenefitsProvision for future benefits
102,611 Provision exceeds requirement
Commissioner of Corporate
Office expenses 2,600 Sustainable, low risk
Commissioner of Corporate
Wage savings 3,667 Sustainable, low risk
Commissioner of Community
Office expenses 3,000 Sustainable, low risk
Commissioner of DIS Office expenses 4,414 Sustainable, low riskCommunications Advertising 6,666 Sustainable, low risk
Community ServicesVarious program changes (net)
52,045 Sustainable, low risk
Customer Service Office expenses 1,300 Sustainable, low riskCustomer Service Reserve funding 17,500 Not sustainable
Budget Reductions and Refinements
Department Reduction/refinement Budget impact
Notes
Development & Infrastructure
Office expenses $ 5,000 Sustainable, low risk
Economic Development Home show rental 4,000 Sustainable, low riskEconomic Development Office expenses 11,500 Sustainable, low riskEngineering Consent application fee 35,000 Sustainable, low riskEngineering Office expenses 8,000 Sustainable, low riskEngineering Wage savings 36,013 Sustainable, low riskFinancial Services Allocation to utility budget 11,361 Sustainable, low riskFinancial Services New fees and charges 7,500 Sustainable, low riskGeneral Government Coffee 5,000 Sustainable, low riskGeneral Government Corporate sundry 5,000 Sustainable, low riskHuman Resources Consulting 10,000 Sustainable, low riskHuman Resources Health and safety rewards 10,000 Sustainable, low riskInformation Technology Computer incentive 4,060 Sustainable, low riskInformation Technology Hardware 20,000 Sustainable, low riskInformation Technology Intranet costs 16,000 Sustainable, low riskInformation Technology Office expenses 10,000 Sustainable, low riskLegal Services Consulting 10,000 Sustainable, low riskLegal Services Office expenses 5,000 Sustainable, low riskLegislative Services Office expenses 3,200 Sustainable, low riskLegislative Services Wage savings 31,585 Sustainable, low riskProcurement Additional revenue 5,000 Sustainable, low riskProcurement Office expenses 8,850 Sustainable, low riskProcurement/Public Works
Janitorial contracts 25,000 Sustainable, low risk
Budget Reductions and Refinements (cont’d)
Department Reduction/refinement Budget impact
Notes
Public Works Bag tag revenue $ 20,000 Subject to Council approvalPublic Works Garbage contracts 35,000 Sustainable, low riskPublic Works Grass cutting 29,000 Sustainable, low riskPublic Works Materials and supplies 12,000 Sustainable, low riskPublic Works Office expenses 18,000 Sustainable, low riskPublic Works Repairs and maintenance 7,960 Sustainable, low riskPublic Works Utilities 50,000 Sustainable, low riskPublic Works Vehicle lease 8,000 Sustainable, low riskRecreation & Culture Materials and supplies 19,000 Sustainable, low riskRecreation & Culture Office expenses 5,000 Sustainable, low riskRecreation & Culture Wage savings 90,000 Sustainable, low riskStrategic Initiatives Office expenses 1,850 Sustainable, low riskStrategic Initiatives Wage savings 40,973 Sustainable, low riskTax Cancellations Vacancy rebates 10,000 Sustainable, low riskVarious Books 5,000 Sustainable, low riskVarious Office expenses 7,427 Sustainable, low riskVarious Training 20,000 Sustainable, low riskVarious Wage provision -16,963 Sustainable, low risk
Total: $ 843,119
Budget Reductions and Refinements (cont’d)