HomeMy Public PortalAbout2020-03-19_COW_Public Agenda Package_Updated 2020-03-17
Page 1 of 2 of Agenda Cover Page(s)
Committee of the Whole
AGENDA
Thursday, March 19, 2020
Chester Municipal Council Chambers
151 King Street, Chester, NS
1. MEETING CALLED TO ORDER
2. APPROVAL OF AGENDA/ORDER OF BUSINESS
3. PUBLIC INPUT SESSION (8:45 A.M. – 9:00 A.M.)
4. MINUTES OF PREVIOUS MEETING
4.1. Committee of the Whole – March 5, 2020
5. MATTERS ARISING
5.1 2020/21 Operating and Capital Budget.
6. POLICY DEVELOPMENT/REVIEW
7. CORRESPONDENCE
7.1 Email from Lynn Somers dated February 25, 2020 regarding Library Funding
Formula Update for 2020/21.
8. NEW BUSINESS
8.1 Request for Decision – Infrastructure and Operations Department - prepared
February 18, 2020 – Counter Security Barrier (request from Department of
Finance).
8.2 Request for Decision – Corporate and Strategic Management – prepared
February 24, 2020 - Cost of Living Adjustment (consumer price index) for
2020/21.
8.3 Request for Decision - Corporate and Strategic Management – prepared March
11, 2020 - Resident Water Survey.
8.4 Request for Decision – Finance and Information Services – prepared March 13,
2020 – Transfer of Accumulated Operating Surplus to Operating Reserve Fund.
Page 2 of 2
9. IN CAMERA
10. ADJOURNMENT
Operating Budget 2020-21CouncilMarch 19, 2020Draft 1
2020-21 budget - Presentation contents•Overview – total spending and tax rates•Highlights - categorized by strategic goals•Comparison to other municipality tax rates / MOC’s Tax Rate History•Budget summary / non-discretionary expense / how $ spent•Revenues – taxes and program revenues / details of revenue adjustments•Expenses – by program / details of expenditure adjustments•New operating budget items – by revenues and expenditures•Summary of budget changes •Prior year’s operational variances for 2019-20•Landfill budget and tip fee•Waste collection and disposal area rate budget•Sewer rate budget•Other area rates / street light rates•Grants budget•Tax exemption policy P-25•Capital Budget for 2020-21 including debt service ratio & reserves •Draft motions
OVERVIEW•Operating Budget $ 26,770,005 (excludes 20-21 depreciation expense)$ 29,316,523 (with depreciation)•Capital Budget $6,643,500Borrowing $ 4,546,600 - leachate treatment plant $2.2M; Fire protection sys Mill Cove $771.6K; Sewer projects $1.0M; Landfill (road improvements, scale house & public dropoff renovations & excavator $575K)•2020/21 Tax Rates per $100 of assessment•Residential $0.705 (same as last yr.)•Commercial $ 1.53 (same as last yr.)•Solid Waste Rate $0.1205 (same as last yr.)•Other area rates see sheets for street lights and hydrants
Overview- Impact of Tax Rate•Impact on residential property assessed at $100,000Current and Proposed•70. 5 cents $705.00 (Residential Rate)•12.05 cents $120.50 (Solid Waste Management)$825.50•Service level enhancement – Accessibility advisory committee funding (joint multi-unit & internal); information systems vulnerability assessment; information systems migration of Laserfiche to the cloud; Physician recruitment funds; Beautification funds; Firefighters' WCB & AD&D insurance; Organizational review second phase contingency funds.•Initiatives that achieve Council’s strategic plan goals and are important to our residents. The following slides highlight budget items related to five strategic goals.
BUDGET HIGHLIGHTSCategorized by Strategic Goals1. Maintain a High Level of Fiscal Responsibility•Internal Controls - Purchase Order Module ($21K), audit tracking ($8k), Laserfiche training software ($5k)•Increasing Reserves ($2.5 M transferred in)•Development of a Funding strategy (incl. debt, tax rate, reserves, asset mgmt.)•Procurement Policy Review•Re-deployment of a portion of staff member to procurement officer function•Development of an Expense and Hospitality Policy2. Continually Improve Satisfaction with Municipal Services •Asset Management & Service Capacity Review continues•Shared Service Delivery continues – Building Inspection; Fire Inspection; Dangerous/Unsightly•Signage by-law and Highway signage project ($10k)•Strategy for municipal water, wastewater and landfill transition ($50k)•Strategy for managing of streetlights•Open space plan
3. Ensure Sufficient Infrastructure to best serve residents & businesses•Capital budget of $6,643,500•Roads strategy for prioritization and funding•Leachate treatment plant at Kaizer Meadows ($2.2M incl. in capital budget)•Accessibility Committee ($17k)•Asset Management Policy and Strategy (also part of meeting goals 1 and 2)•Kaizer Meadows Road Improvements design ($50k included in capital budget)•Strategy for municipal water, wastewater and landfill transition ($50k) (also in goal 2)•Well Upgrade By-law – continue to offer loans for upgrades (also goal 4)•Coastal flood plain mapping ($100k in capital budget)•Information systems vulnerability assessment (15k) – done every 3 years•Migration of Laserfiche to the cloud ($10k)•Beautification budget funding added ($100k)BUDGET HIGHLIGHTSCategorized by Strategic Goals
4. Strengthen and Support Environmental, Cultural and Social Resources•Continue last years free water contingency in case of dry season ($10k)•Community School Use (NR -$8K; ACES - $4k; FHCS - $31k)•Pro Kids Funding Raising ($35K in revenue; $35k in expense)•Low Income – Property Tax Rebate ($57k) ($&# applications 2020- $48k/126; 2019-$52k/138; 2018-$34k/131). Look at enhancing program to be more progressive.•Tax Exemption / Reduction Program for Non-Profit Organizations ($237k)•Grants to organizations (All Grants $430K; down from $596 as 1x grants removed)•Well Rehabilitation loan Program (also goal 3)•Water Quality Monitoring- Fox Pt Lake; Sherbrooke Lake•Active Living Strategy Update•Develop options for Danny Haughn property•Open space planBUDGET HIGHLIGHTSCategorized by Strategic Goals
5. Reinforce Positive Image through Leadership in Public Engagement and Communications•‘Voices and Choices’ – Web based public engagement tool ($10K) – utilize on a varied of topics for public engagement•‘Voices and Choices’ – add a budget module for public engagement ($3k)•Municipal Newsletter ($13.3K)•Municipal Awareness Celebration ($15k)6. Promote Conditions Conducive to Fostering Economic Prosperity•Sector Strategy continued ($15K) phase 2b of 3•Agriculture day ($5k)•Local Business Excellence Awards ($4K)•Tourism Grants ($18K)•Tourism Chester ($49k)•Kaizer Meadows Industrial Park development – Design ($50k)•Landfill – transition to Sustane•Economic Development Sponsorship Grants ($5k)•Aspotogan Ridge development•Rural internet – wireless broadband project contract with TNC ($85k)•Physician recruitment budget funding added (30k)BUDGET HIGHLIGHTSCategorized by Strategic Goals
COMPARISION OF TAX RATES - RESIDENTIALMunicipality 2017/18 2018/19 2019/20 2020/21 18/19 Tax Effort*17/18 Tax Effort*Queens (rural) 1.0200 1.0400 1.0600 2.7%Hants, West 1.0160 1.0163 1.0323 2.4%Kings 0.8530 0.8530 0.8530 2.1%Hants, East 0.8585 0.8607 0.8527 0.8507 2.7%Lunenburg MD 0.8100 0.8100 0.8100 2.2%HRM rural+educ,etc 0.9790 0.9895 0.9810 3.6%Town Bridgewater 1.6500 1.6500 1.6500 1.6500 4.5%Town Lunenburg 1.3330 1.3440 1.3440 4.9%Town Mahone Bay 1.1900 1.2200 1.2500Chester MD 0.7050 0.7050 0.7050 0.7050 3.5% 3.4%NOTE: For 2019/20 The Municipality of Chester had the lowest general residential tax rate in Nova Scotia.Above rural rate are base rates per $100 of assessment; area rates are additional* The residential tax effort indicator is total residential tax per dwelling unit divided by median household income. Risk thresholds are: Low <4%; Moderate 4-6%; High >6%. This is to assess the affordability of taxes. This has been calculated by Dept. Mun. Affairs.
COMPARISION OF TAX RATES- COMMERCIALMunicipality 2017/18 2018/19 2019/20 2020/21HRM rural 2.542 2.592 2.647Kings 2.280 2.287 2.287Queens rural 2.120 2.140 2.160Hants, East 2.660 2.610 2.600 2.600Lunenburg MD 1.957 1.957 1.957Hants West 1.800 1.800 1.800Town Bridgewater 3.970 3.970 3.970 3.970Town Lunenburg 3.286 3.320 3.320Town Mahone Bay 2.980 3.080 3.160Chester MD 1.530 1.530 1.530 1.530Note: for 2019/20 The Municipality of Chester had the second lowest general commercial tax rate in Nova Scotia. Antigonish County has the lowest general commercial rate at $1.46.
Municipality of Chester’s Tax Rate HistoryYear Residential Commercial Waste Collection Disposal – new cartsWaste Collection Disposal – old carts2020-21 $0.705 $1.53 $0.1205 $0.12052019-20 $0.705 $1.53 $0.1205 $0.12052018-19 $0.705 $1.53 $0.1205 $0.12052017-18 $0.705 $1.53 $0.1015 $0.10152016-17 $0.685 $1.53 $0.0957 $0.09572015-16 $0.685 $1.53 $0.0930 $0.09302014-15 $0.685 $1.53 $0.1000 $0.09002013-14 $0.660 $1.53 $0.1000 $0.09002012-13 $0.640 $1.54 $0.1000 $0.09002011-12 $0.640 $1.54 $0.1000 $0.0900
DISTRICT BUDGET SUMMARYProposed2019-20 2019-20 2020-21 2020-21 2020-21 2020-21 % change over(forecast) (budget) (Bud Adj's)Baseline(New Bud) (budget)last yr. BudgetGross Expenditures 28,238,797$ 29,201,934$ (113,189)$ 29,088,745$ 227,778$ 29,316,523$ 0.4%Non-Tax Revenue 6,868,899 7,412,271 (701,068) 6,711,202$ 234,517 6,945,719 -6.3%Net Expenditures 21,369,898 21,789,663 587,879 22,377,542 (6,739) 22,370,803 2.7%Less Depreciation (2,514,748) (2,522,088) (24,430) (2,546,518)$ - (2,546,518) Sub Total 18,855,150 19,267,575 563,449 19,831,024 (6,739) 19,824,285 2.9%Tax Revenue 19,577,485 19,267,575 526,412 19,793,988$ 30,298 19,824,285 2.9%Surplus (Deficit)722,335$ -$ (37,037)$ (37,037)$ 37,037$ -$
Non- Discretionary ExpendituresService2019/20 2020/21 % ChangeRequired contributions towards provincial servicesEducation $4,958,834 $5,093,419 2.7%Regional Housing$20,000 $20,000 0.0%Corrections$235,600 $235,600 0.0%Total required contributions to Provincial services$5,214,434 $5,349,019 2.6%Municipal services provided by othersPolicing – RCMP$1,827,804 $1,846,082 1.0%Public Library$69,015 $85,700 24.2%Provincial Roads$192,511 $192,511 0.0%Assessment Services$352,585 $354,714 1.0%Total Municipal services provided by other $2,441,915 $2,479,007 1.5%Provincial= 20.0% (19/20 19.6%) of MODC’s Gross Expenditures (excl. depreciation) and 32.5% of taxes (Resid, Comm, GILT, Deed Tfr, waste collection/disposal area rate, wind farm -$16,476,019 (19/20 $16,072,175))Municipal= 9.3% (19/20 9.2%) of MODC’s Gross Expenditures and 15.1% of taxes
Cost of Services $26,770,005
How is your 2020-21 tax dollar spent $17,717,402
Operating Budget – Revenue SummaryDetails on next slideMunicipality of ChesterStatement of Operations2019-20 2019-202020-21 2020-21 2020-21 2020-21Operating Fund (by program)(forecast) (budget)(Bud Adj's) (New Bud) (budget) % ChangeRevenueTaxes14,393,227 14,161,640 358,214 0 14,519,854 2.5%Fed and prov grants1,219,084 1,242,294(616,169)0 626,125 -49.6%Revenue by Program (Sales of services, own source revenue, transfers, interest, grantsFinance334,446 253,549 0 0 253,549 0.0%Public works9,477 9,477 0 0 9,477 0.0%General government343,923 263,026 0 0 263,026 0.0%Animal Control36,001 34,925 0 0 34,925 0.0%REMO7,118 7,003 0 0 7,003 0.0%Fire Protection2,018,038 1,953,279 124,016 0 2,077,296 6.3%Building inspection55,798 81,235(9,599)0 71,636 -11.8%Fire inspection10,299 9,855 609 0 10,464 6.2%Protective services2,127,254 2,086,298 115,026 0 2,201,324 5.5%Roads168,352 162,672 2,824 0 165,496 1.7%Streetlights107,895 107,186(4,272)14,728 117,642 9.8%Transportation services276,248 269,858(1,448)14,728 283,138 4.9%Sewers982,957 973,900 0 15,570 989,470 1.6%Waste collection2,155,986 2,192,882 6,093 0 2,198,975 0.3%Landfill3,520,066 3,859,618 138,827 0 3,998,445 3.6%Recycling28 500 0 0 500 0.0%Environmental health services6,659,036 7,026,900 144,920 15,570 7,187,390 2.3%Economic development7,900 7,500 2,500 75,000 85,000 1033.3%Planning69,867 66,582 2,000 0 68,582 3.0%EcoPark38,012 25,000 0 0 25,000 0.0%Wind turbine770,007 770,000(10,000)0 760,000 -1.3%Environmental development services885,786 869,082(5,500)75,000 938,582 8.0%Recreation126,702 134,650 200 0 134,850 0.1%Recreation and cultural services126,702 134,650 200 0 134,850 0.1%Transfers from reserves and prior surplus*415,124 626,099(169,899)159,517 615,717 -1.7%Total revenues 26,446,38426,679,846(174,656)264,815 26,770,005 0.3%
ADDITIONS – Budget revenue adjustments PROGRAM DESCRIPTION COMMENT Revenue ONETIMEREOCCURING REVENUESTaxes General tax revenue Assessment increase292,214$ 292,214$ Taxes Deed Transfer tax Adjusted budget to average for last three years 66,000 66,000 Taxes Solid waste collection and disposal Area rate assessment increase45,630 45,630 Grants Federal gas tax grant Remove one time increase 2019-20 Federal budget (616,169) (616,169) Transfer from Reserves Prior years' surplus Remove one time funding General surplus (31,250) (31,250) Transfer from Reserves Prior years' surplus Street lights area rates - reserve budgeted tfr for last year (7,648) (7,648) Transfer from Reserves Wind Reserve Funding for council grants reduced to match the expense (131,001) (131,001) Fire Protection Collections for fire commissions Assessment increase and rate adjustment 124,016 124,016 Building Inspection Shared inspection servicesReduce partner funding based on new budget $10,351 and CPI increase for Mahone Bay $752(9,599) (9,599) Fire Inspection Shared inspection services CPI increase for Mahone Bay609 609 Roads Collections for private road associations2,824 2,824 Streetlights Area rates Assessment increase(4,272) (4,272) Waste collection Region 6 diversion funds Adjust budget to revised estimate(39,537) (39,537) Landfill Solid waste disposal fees revenue Changes in tipping fees, tonnages, etc. 138,827 138,827 Economic development Fed. Grant Remove one time Global Affairs Canada grant re: sector strategy2,500 2,500 Planning Various2,000 2,000 Wind turbine Wind turbine revenue Adjusted budget to match historical actuals (10,000) (10,000) Recreation200 200 (174,656) (652,567) 477,911 (174,656) (174,656)
Operating Budget – Expenditure SummaryDetails on next slide Details 2ndfollowing slide2019-20 Forecast2019-20 (budget)2020-21 (Bud Adj's)2020-21 (New Bud) 2020-21 Budget % ChangeExpenditures (exluding depreciation)Council683,805 807,716(330,720)282,000 758,997 -6.0%CAO749,417 799,122 122,498(43,000)878,620 9.9%Finance1,323,996 1,340,783 52,770 3,000 1,396,553 4.2%Information services502,275 508,926(2,736)25,400 531,589 4.5%Municipal properties417,741 464,618 194,886 0 659,504 41.9%Public works282,255 276,668(33,876)5,500 248,292 -10.3%Contingency0 163,549 163,549General government3,959,489 4,197,832 2,822 436,449 4,637,103 10.5%Policing & corrections2,087,526 2,087,784 16,973 0 2,104,757 0.8%Bylaw39,190 66,468(2,170)0 64,298 -3.3%Animal Control70,558 70,400 0 0 70,400 0.0%REMO50,717 53,846 1,951 0 55,796 3.6%Fire Protection2,139,003 2,107,696 102,266 25,000 2,234,962 6.0%Building inspection217,739 330,577(15,840)0 314,737 -4.8%Fire inspection80,474 84,453(32,387)0 52,065 -38.3%Protective services4,685,208 4,801,223 70,792 25,000 4,897,016 2.0%Roads538,122 587,706(31,797)5,000 560,909 -4.6%Streetlights110,356 109,611(2,500)14,615 121,726 11.1%Transportation services648,478 697,317(34,297)19,615 682,635 -2.1%Sewers778,155 839,562 16,422 0 855,984 2.0%Waste collection1,389,978 1,400,031(65,806)0 1,334,225 -4.7%Landfill3,666,089 4,373,619 143,088(277,430)4,239,277 -3.1%Recycling54,473 57,385 5,555 0 62,940 9.7%Environmental health services5,888,694 6,670,596 99,259(277,430)6,492,425 -2.7%Public health104,475 106,103 868 0 106,971 0.8%Public health services104,475 106,103 868 0 106,971 0.8%Economic development282,320 404,173 18,324 130,000 552,496 36.7%Planning548,499 579,512(33,220)0 546,293 -5.7%EcoPark27,842 22,376(759)0 21,617 -3.4%Wind turbine448,380 444,823(5,378)0 439,445 -1.2%Environmental development services1,307,041 1,450,884(21,033)130,000 1,559,851 7.5%Recreation838,260 864,755(106,002)2,000 760,754 -12.0%Heritage properties and Library68,715 69,515 0 0 69,515 0.0%Recreation and cultural services906,975 934,270(106,002)2,000 830,269 -11.1%School board mandatory contribution4,958,834 4,958,834 134,585 0 5,093,419 2.7%Transfers to reserves3,264,855 2,862,786(284,614) (107,856)2,470,316 -13.7%Total expenditures25,724,04926,679,846(137,619)227,778 26,770,005 0.3%Surplus (deficit) - General Operating722,3350(37,037)37,037 0
ADDITIONS – Budget expenditure adjustmentsPROGRAM DESCRIPTION COMMENT NET Expense (Revenue) ONETIME REOCCURING EXPENDITURESAll programs Wages and employee benefits Negative due reduction of one Director position (39,910) (39,910) Council Grants to organizations Reverse last year's major project grants (334,001) (334,001) CAO Various expense adjustment Regarding costs for staff transferred to this cost centre 18,550 18,550 Finance Low income tax exemptions Exemptions trending higher therefore budget increased 5,000 5,000 Finance Assessment services PVSC Budget adjusted to required amount in PVSC 20-21 budget 2,129 2,129 Finance Insurance Premium increase of 9.7% - to be allocate to programs 10,971 10,971 Municipal property Engineering Services Expenses inclurred in past, but budget needed to be added 10,000 10,000 Municipal property Capital funded out of revenue Adjusted to agree with 20-21 capital budget 145,000 145,000 Policing/Corrections RCMP contract Estimated 1% increase18,278 18,278 Fire Protection Remittance of collections to FD Taxes collected on behalf of FD's76,551 76,551 Fire Protection Contracts for municipal services Village of Chester fire protection36,763 36,763 Building Inspection Capital funded out of revenue Adjusted to agree with 20-21 capital budget (28,222) (28,222) Building Inspection Administrative expenses Computer service & maintenance budget adjusted (16,002) (16,002) Roads Private roads Equals collections on behalf of private road associations 2,824 2,824 Sewers Janitorial Office cleaning costs not previously budgeted 6,000 6,000 Sewers Sludge removal To bring budget in line with actual costs 12,000 12,000 Sewers Sewer breaks to increase budget to estimate required 5,000 5,000 Landfill Landfill closure & post closure Forecast an expense reduction due to diversion to Sustane (282,502) (282,502) Landfill Contracts for municipal services Sustane fees forecast597,788 597,788 Waste Collection Contracts for municipal services Waste collection contract renewed(79,300) (79,300) Waste Collection Contracts for municipal services waste recycling transportation14,000 14,000 Planning Professional consulting services Adjusted budget to estimated required amount (5,000) (5,000) Planning Administrative expenses Computer serv & mtce budget (5,000); Conferences (3,000) (8,000) (8,000) Recreation Grants to organizations Church memorial park grant(35,000) (35,000) School Board Mandatory contribution to education Budget adjusted to required amount in Education budget134,585 134,585 Transfers to reserves Operating $321k solid waste and $15k landfill host fees 336,902 336,902 Transfers to reserves Gas Tax Removed one time funded in 19-20 budget (616,150) (616,150) Transfers to reserves Wind Net wind turbine revenue tfr to reserves (4,622) (4,622) All programs Debt service charges(126,192) (126,192) All programs various budget changes4,940 4,940 (137,619) (1,013,373) 875,754 (137,619) (137,619)
ADDITIONS - NEW REVENUE BUDGET ITEMSPROGRAM DESCRIPTION COMMENTMANDATORYDISCRETIONARYONETIME REOCCURING Streetlights Area rates New area rates related to new services added14,728 14,728 Sewers Universal Sewer rate Rate increase by CPI of 1.6% or $620 to $63015,570 15,570 Economic Development Provincial Grants Physician recruitment25,000 25,000 Economic Development Provincial Grants Beautification projects50,000 50,000 Transfer from Reserves General Operating Reserve Elections expense funding62,000 62,000 Transfer from Reserves General Operating Accum surplus Fire Protection - funding to complete fire assessment 35,000 35,000 Transfer from Reserves General Operating Accum surplus Streetlights - one time funding from prior years' surplus 7,517 7,517 Transfer from Reserves Wind Turbine Reserve Economic Development - physician recruitment5,000 5,000 Transfer from Reserves Wind Turbine Reserve Economic Development - beautification projects50,000 50,000 Total Revenue additions62,000 202,815 104,517 160,298 Revenue and Expenses added
ADDITIONS - NEW EXPENSE BUDGET ITEMS & NET CHANGEPROGRAM DESCRIPTION COMMENTMANDATORY DISCRETIONARY ONETIME REOCCURING ExpendituresCouncil Elections expense Expense every four years, funded from reserves 62,000 62,000 Council New council expense Equipment and training expense after the election 17,000 17,000 Council Grants to organizations Major Council grants for 2020-21203,000 203,000 CAO Accessibility Advisory committee External committee $12k and internal $5k 12,000 5,000 12,000 5,000 CAO ISO Certification Remove the budget(10,000) (10,000) CAO Prof. Consulting/Special Projects Reduce the budget from $112,500 to $62,500(50,000) (50,000) Finance Computer service & maintenance Add 'Voices & Choices' budget module for public engagement 3,000 3,000 Information Services Vunerability assessment Required every three years15,000 15,000 Information Services Computer service & maintenance Migration of Laserfiche to the cloud10,400 10,400 Public works Minor assets GPS tracking for 12 vehicles5,500 5,500 Contingency Organizational review Second phase163,549 163,549 Fire Protection Fire risk assessment Remove portion last year's addition - remaining $ to finish (25,000) (25,000) Fire Protection District Wide Fire Equipment Add back budget that was removed last year to do the fire assessment 10,000 10,000 Fire Protection Dry Hydrants Provide devlopment support for dry hydrants20,000 20,000 Fire Protection Firefighter insurance Add WCB and AD&D coverage20,000 20,000 Roads Other materials & supplies Traffic counts5,000 5,000 Streetlights Street lights - NS Power Costs related to new services added14,615 14,615 Landfill Casual staff Casual staff used more for clean up tasks10,000 10,000 Landfill Engineering Remove last year's one time budget (72,000) (72,000) Landfill Vehicle fuel Additional budget required9,570 9,570 Landfill Lagoons Done once every 3 years - remove last year's budget (170,000) (170,000) Landfill Rental equipment Add budget are expense is incurred each year5,000 5,000 Landfill Dodge trucks (2) Remove budget as both are out of service (5,000) (5,000) Landfill Excavator repairs Remove last year's budget for undercarriage work (15,000) (15,000) Landfill Capital out of revenue Adjust operating budget to match capital budget (40,000) (40,000) Economic Development New projects Physician recruitment $30k; Beautification grants/exp $100k 130,000 130,000 Recreation Equipment FHCS AED2,000 2,000 Transfer to Reserves Operating reserve Discretionary general transfer of $192,772 reduced(107,856) (107,856) Total Expenditure additions(221,000) 448,778 (13,000) 240,778 Net change in Surplus (Deficit)283,000 (245,963) 117,517 (80,480) Total 37,037 37,037 Revenue and Expenses added
Summary of budget changesDescriptionOne time Re-occuring TotalRevenue Adjustments (details on previous slide) (652,567) 477,911 (174,656)Expenditure adjustments (details on previous slide)(1,013,373) 875,754 (137,619)Net adjustments360,806 (397,843) (37,037)New budget items (details on previous slide) 117,517 (80,480) 37,037Surplus (Deficit)478,323 (478,323) 0Steps to Balance – included in “New Budget Items” aboveReduce budgeted transfer to operating reserve of $192,722 to $84,867 108,856 0The above transfer to operating reserves, adjusted to balance, is a discretionary expenditure.Strategic priorities meeting – new initiatives noted:•Beautification - $50,000 funded from reserves for $100,000 project•Physician recruitment - $5,000 funded from reserves for $30,000 project
2019-20 Operations variancesVariance$ 214,550Taxes - Deed tfr tax $193.5K, NS Power $15,5k, Grants in lieu tax $5.5k70,169Finance income – interest on investments and taxes 13,012EcoPark revenue for internet service78,579Gen Gov exp – Mun. awareness $15k, ISO Cert. $10k, ppty tax adm $9k, trail mtce $44.4k32,798Capital out of revenue, excluding solid waste and sewer117,748Salaries and wages, excluding solid waste, sewer & wind energy39,418Roads19,981Computer service and maintenance, excluding solid waste, sewer586,255Total of above = 81% of $722,623 variance
LANDFILL BUDGETTonnage Rate Amount % AmountRevenuesTip Fees-Lunenburg Waste Mgt. 10,000 73.80$ 738,000$ 100% 738,000$ Tip Fees - Town of Lunenburg 300 73.80$ 22,140 100% 22,140 Tip Fees - Town of Lunenburg ICI 300 73.80$ 22,140 100% 22,140 Tip Fees-Valley Waste Mgt. 22,118 76.27$ 1,686,940 100% 1,686,940 Tip Fees-Minas Basin Waste Mgt. 700 66.00$ 46,200 100% 46,200 Tip Fees - HRM Organics 500 76.80$ 38,400 100% 38,400 Tip Fees - HRM Commercial 10,000 58.00$ 580,000 100% 580,000 Admin Fees-Landfill - -$ 211,913 0% - Other Landfill Tipping Fees 3,300 Various 249,740 100% 249,740 Landfill Tipping Fees Sustane (new) 2,735 50.00$ 136,729 100% 136,729 Miscellaneous Tipping Fees not shared 17,000 septage C&D etc 266,243 - Subtotal66,953 3,998,445 3,520,289 MODC curbside 3,500 76.27$ - 266,945 Mun. of Chester residuals - no fee charged 800 76.27$ - 61,016 Revenue Sub-Total 71,253 3,998,445 3,848,250 Expenses summary Landfill Salaries 497,041 84.5% 420,155 Landfill Operating Expenses2,151,147 87.0% 1,871,233 Landfill Closure 2 Expenses279,739 100.0% 279,739 Landfill Debt Charges1,311,350 97.4% 1,277,066 Depreciation1,551,298 0.0% - 5,790,575 66.5% 3,848,193 Less: Depreciation(1,551,298) - Expense Sub-total4,239,277 3,848,193 Surplus (Deficit)(240,832) 56 Allocation
Waste Collection and Disposal Area Rate2019-20 2020-21(budget) (budget)Waste Collection - excluding area rateRevenue - excluding area rate 282,347 242,810 Expenditures (1,400,031) (1,334,225) (1,117,684) (1,091,415) LandfillRevenue3,859,618 3,998,445 Expenditures (4,373,619) (4,239,277) Sub-total = per landfill slide (514,001) (240,832) Transfer host fee revenue to reserves (196,629) (211,913) Sub-total = per 'landfill' slide (710,630) (452,745) Partnership net revenue to reserves 63,879 (56) Add back MOC's share of surplus incl in Valley amounts deducted(13,164) 14 (659,915) (452,787) RecyclingRevenue500 500Expenditures (57,385) (62,940) (56,885) (62,440) FinanceInterest on overdue accounts 2,500 2,500 Amount to be funded by the area rate (1,831,984) (1,604,142) Area rateAssessment 1,585,506,300 1,623,373,800 Rate0.1205 0.1205Revenue1,910,535 1,956,165 Surplus (Deficit) 78,551$ 352,023$
REVENUE – 2020-21•Landfill Tip Fee $76.27 - increase $5.28 per tonne from $70.99•EDU Rate increased $10 from $620 to $630•Solid Waste Collection rate held at $0.1205/ $100•Residential Tax Rate held at $0.705/$100 •Commercial Rate held at $1.53 /$100•Street Light Rates – see slide #33•Mill Cove hydrant rate – increase 11 cents from $0.28 to $0.39
Valuation difference between Assessed Value and Capped Assessment:ImpactType Assessed 2019 Capped Difference Revenue Impact Or Rate impactResidential1,662,667,900 1,481,800,500 180,867,400 $1,275,115Commercial 94,310,100 94,310,100Resource48,592,100 44,259,300 4,332,800 $30,546 Residential/Resource rateof $0.705 would be reducedTotal$1,305,661 by 8.57 cents to $0.6193Type Assessed 2020 Capped Difference Revenue Impact Or Rate impactResidential1,700,082,400 1,517,377,800 182,704,600 $1,288,067Commercial 95,245,200 94,245,200Resource49,908,500 45,454,800 4,453,700 $31,399 Residential/Resource rateof $0.705 would be reducedTotal$1,319,466 by 8.44 cents to $0.6206
Tax Revenue $19,824,285 (prior year $19,267,575)
Non-Tax Revenue $6,945,719 (prior year $7,412,271)
SEWER RATE- Contributions to Sewer Reserve for 2020/21 = $155,200 - (2019/20 $134,300)Year Rate2016/17 $5502017/18 $6002018/19 $6002019/20 $6202020/21 $630
SEWER RATE ANALYSIS : $620 EDU + CPIRevenue2019-20 2020-21 2021-22 2022-23 2023-24 2024-25ForecastUniversal sewer rate + CPI 620$ 630$ 639$ 649$ 659$ 669$ Area rate (incl. assumed CPI increase starting 20-21)$982,957 $989,470 $1,004,312 $1,019,377 $1,034,667 $1,050,187ExpensesSalaries247,872 230,352 233,807 237,314 240,874 244,487 Operating370,887 415,250 421,479 427,801 434,218 440,731 Capital from Area rate 36,606 90,000 91,350 92,720 94,111 95,523 Debt Charges122,789 120,382 189,947 317,488 467,760 502,496 Surplus (Deficit)204,802$ 133,486$ 67,730$ (55,947)$ (202,296)$ (233,050)$ ReservesOpening Balance505,539$ 698,512$ 636,538$ 472,327$ 354,615$ 86,684$ Transfer to (Additions) (Surplus (Deficit) above) 204,800 133,500 67,700 (55,900) (202,300) (233,100) Transfer to fund capital 27,868 210,000 242,889 70,000 70,000 70,000 Interest earned16,041 14,526 10,979 8,188 4,369 (1,297) Closing Balance698,512$ 636,538$ 472,327$ 354,615$ 86,684$ (217,713)$
MILL COVE HYDRANT AREA RATE2014-15 to 2019-20 2020-21Fire protection systems expenses Accumulated $144,240 $34,391Fire protection system revenues Accumulated $144,232Assessment $8,826,700Rate Rate unchanged for 6 years @ $0.28 $0.39Revenue$34,424The first 3 years of the last 6 years has surpluses and deficits have been increasing since then.
AREA RATESRate2018-19 2019-20 2020-21Waste Collection & Disposal (new /old carts) $0.1205 $0.1205 $0.1205Sewer Rate (EDU)$600.00 $620.00 $630.00Mill Cove hydrant rate – fire protection – see next slide $0.28 $0.28 $0.39ACES School - sprinkler $9,477 $9,477 $9,477Street lights – see next slideOTHERSVillage Commission Rate TBDPrivate Road Improvement Rates/Charges : TBD
STREET LIGHT RATESA B C = A + B D E = B + D C = A + D + EProposedForecast2020-21Budgeted 2020-21 2020-21 20-21 Closing2017-18 2018-19 2019-202020-2119/20 ClosingNet Operating20/21 Closing Transfer from Net Operating AccumulatedDistrict LocationArea Rate Accum SurplusSt Light BudgetAccum Surplus Accum surplus Budget2 District 2 - HubbardsD1020.030 0.0294 0.025 0.022 18,198.52 (6,167.00) 12,031.52 6,167.00 - 12,031.52 3 East ChesterD1030.016 0.0160 0.015 0.022 (13.11) 32.00 18.89 32.00 18.89 1 Islandview & Chester DownsD2010.024 0.0239 0.020 0.020 - - - - 1 Commons DownsD2010.024 0.0239 0.020 0.020 - - - - 3 Target Hill Rd & Commons Rd.D2030.024 0.0239 0.020 0.020 3,206.92 (1,102.00) 2,104.92 1,102.00 - 2,104.92 4 District 4 – Chester BasinD1040.024 0.0232 0.024 0.022 (787.70) 2,443.00 1,655.30 2,443.00 1,655.30 5 New lights (8)D5050.0006 109.12 109.12 109.12 109.12 5 Station RoadD4050.032 0.0320 0.031 0.031 361.47 (72.00) 289.47 72.00 - 289.47 5 D 5 - intersectionsD3050.003 0.0030 0.004 0.004 (926.32) 218.00 (708.32) 218.00 (708.32) 5 Beech Hill RoadD2050.096 0.0951 0.092 0.092 556.59 (7.00) 549.59 7.00 - 549.59 5 Bridgeview DriveD1050.032 0.0315 0.030 0.030 433.39 (141.00) 292.39 141.00 - 292.39 6 New RossD1060.070 0.0680 0.080 0.092 (5,046.66) 223.00 (4,823.66) 223.00 (4,823.66) 7 New lights (28) - flat rate per a/cD30710.37 3.87 3.87 3.87 3.87 7 D 7 - IntersectionsD2070.001 0.0010 0.001 0.001 1,393.70 404.00 1,797.70 404.00 1,797.70 7 Haddon HillD1070.012 0.0119 0.011 0.013 62.28 (28.00) 34.28 28.00 - 34.28 17,439.08 (4,084.01) 13,355.07 7,517.00 3,432.99 13,355.07 Rate, if global rate used, except for intersections0.0269 0.0251 0.0267 DecreaseNo changeIncreaseNew area ratePrevious Years' Area Rates
2020-21 GrantsCouncil Grants $37,000District Grants ($5,000 per District) $35,000Tourism Grants $18,000TOTAL $90,000Recreation Grants $20,000ED Sponsorship $ 6,000Youth Sponsorship $ 4,000Leadership Grants $ 4,000PRO Kids $35,000Budgeted Grants $81,590TOTAL $149,590
2020-21 GrantsBudgeted Grants Details:Church Memorial Park $50,000South Shore Safe Communities $ 6,100Card Lake Park $ 2,000Community Wheels $ 8,000New Ross Regional Development $ 490New Ross Family Resource Centre $ 5,000Chester & Area Family Resource $ 5,000Through The Years Daycare $ 5,000TOTAL $81,590
2020-21 GrantsMajor Project Grant Requests1. Chester Playhouse (Facility Renovation Project) $100,0002. Sherbrooke Lake Camp (Cabin Project) $ 15,0003. Together We Can (Phase 2 Park Development) $ 88,0004. New Ross Community Care Society (Approved Previously)$100,000TOTAL$303,000NotesFunds for Projects to come from Wind Reserve1/3 Wind Reserve at March 2020 is approximately $806,000
Tax Exemption Policy P-25Tax exemption policy P-25 allows Council to provide tax exemptions for low income earners.This policy is normally reviewed in late summer so that any updates are in place when the final tax bill is issued in the fall.The current policy allows for a tax exemption if income is below $21,698. The exemption amount ranges from a low of $246 to a high of $615.Council may wish to direct an earlier time frame for the review to be completed and/or a more progressive tax exemption.
2020-21 Proposed Capital BudgetFunding ReserveGrants/OtherOperations Fund fromDepartment Project Name Location / Notes Phase Project Cost Reserves Type Funds or Area Rate BorrowingTrails - Bridge Evaluation- Carried forward from 2019-20 East River and Goat Lake25,000 25,000 Gas TaxEast River trail foot bridge - Carried forward from 2019-20 -East River25,000 9,000 Gas Tax 16,000 Trail Surface Upgrades Chester Basin & East Chester 25,000 25,000 Gas TaxEast River Trail Parking Area East River30,000 30,000 OperatingLeachate treatment plant upgrade - carried forward from 2019-20Kaizer MeadowsLast year's $2.5M less design costs2,200,000 2,200,000 Road Improvements (Valley)50,000 50,000 Excavator ReplacementPurchase of Heavy equipment needed for landfill operations350,000 350,000 Scalehouse Renovation Kaizer Meadow75,000 75,000 Public Drop off Renovation KM Public Drop off100,000 100,000 Coastal Floodplain mapping100,000 100,000 Gas TaxJoint building inspection software21,900 14,167 7,733 Roads Rehabilitationvarious550,000 550,000 Gas TaxKaizer Meadows - Industrial Park Development Kaizer Meadows Design 75,000 75,000 Wind RevVMWARE Infrastructure60,000 60,000 EquipmentHardware Replacement98,000 98,000 EquipmentManhole Repairs & Infiltration Reduction Various Construct 50,000 25,000 25,000 Lift Station Panel Upgrades Various Construct 480,000 ?? Gas Tax 480,000 Pump Replacements - Allowance Various Construct 25,000 25,000 Pump Station - Permanent Generators (2)Chester (Pig Loop) & Western shore main stnConstruct 160,000 40,000 Gas Tax80,000 40,000 Wastewater needs assessmentNew Ross, Chester Basin, Mill Cove, Otter Point, Chester, Western ShoreStudy 250,000 250,000 Gas TaxWastewater collection extension Mill Cove Construct 52,000 52,000 Gas TaxWWTP removal of chlorine and install UV system Chester320,000 320,000 WWTP Improvements - Clarifier #2 Rebuild - Chester Chester Construct 100,000 100,000 SewerOverflow issue solution Western Shore110,000 110,000 SewerWWTP Upgrades - Clarifier rebuild Western Shore Construct 200,000 200,000 Municipal Office Renovations Chester Construct 135,000 135,000 OperatingTruck Replacement - 3/4 tonne - PM Various Purchase 55,000 55,000 Fire Protection System - Option Selected-Const Mill Cove Construct 771,600 771,600 Wharf Repairs- New wharf or new boat launch Aspotogan Construct 150,000 150,000 Total Projects & Funding Contributions6,643,500 1,659,000 135,167 302,733 4,546,600 Recreation & ParksUniversal Sewer Projects:Municipal Property:Information ServicesCommunity DevelopmentSolid Waste
Debt Service RatioTen year capital budget summary and its Impact on Debt Service RatioDebt service ratio is debt principal and interest payments divided by "own source revenue" (taxes*, grant in lieu taxes, sales of services,and other revenue).Project costs and debt service ratioBudgeted Cost Budgeted Debt Own source Revenue Ratio of debt service Landfill & Landfill & Ratio**Capital Borrowing Service (assume 1% increase Costs to Own source rev Wind Turbine Wind Turbine withoutProject Costs starting 2025-26) (Threshold 15%) Debt Charges Revenue Landfill & Wind19-20 6,875,264 3,920,000 1,949,336 19,374,672 10.06% 1,682,875 4,629,618 1.81%20-21 6,643,500 4,546,600 1,823,144 19,853,818 9.18% 1,621,278 4,758,445 1.34%21-22 4,762,000 2,220,000 1,586,969 19,858,394 7.99% 1,252,265 5,020,259 2.26%22-23 3,817,500 1,470,000 1,846,633 20,419,429 9.04% 1,373,816 5,085,380 3.08%23-24 1,230,000 650,000 2,027,210 20,562,359 9.86% 1,439,526 5,205,662 3.83%24-25 1,651,600 450,000 1,840,871 20,767,983 8.86% 1,238,405 5,124,316 3.85%25-26 1,585,000 1,185,000 2,139,600 20,975,663 10.20% 1,502,711 5,175,559 4.03%26-27 1,172,500 585,000 2,087,193 21,185,419 9.85% 1,396,067 5,227,314 4.33%27-28 575,000 300,000 2,080,911 21,397,273 9.73% 1,263,388 5,279,588 5.07%28-29 - 170,000 2,093,637 21,611,246 9.69% 1,224,572 5,332,383 5.34%29-30 - - 1,780,949 21,827,359 8.16% 929,790 5,385,707 5.18%Assumptions: 10 year repayment term (except 20 years for leachate treatment plant) and 3% interest on new debentures * Taxes are net of collections for provincial services - education, corrections and housing)** The ratio without landfill/wind turbine is relevant as it shows the burden of debt service costs on the tax rate as the landill and wind turbine generate reveueto service their debt.
DEBT SERVICE –Ratio to own source revenue ____ No new projects _______ Implementation of Ten Year Capital Plan______ 15% Threshold
ReservesDetails of 20-22 reserves of $17,338,521 are listed on the next slideReserves and accumulated operating surplusAccumulated Total Operating Ratio ofOperating Surplus Expenses Reserves + SurplusProjected to be transferred to (assume 1.5% increase to total ExpensesReserves Operating Reserve Total starting 2024-25 (Threshold 10%)19-20 16,749,473 2,000,000 18,749,473 26,679,846 70.3%20-21 17,339,136 2,000,000 19,339,136 26,770,005 72.2%21-22 17,897,967 2,000,000 19,897,967 27,057,892 73.5%22-23 17,978,964 2,000,000 19,978,964 27,618,601 72.3%23-24 19,703,266 2,000,000 21,703,266 27,907,972 77.8%24-25 21,091,542 2,000,000 23,091,542 28,326,591 81.5%25-26 23,057,997 2,000,000 25,057,997 28,751,490 87.2%26-27 24,825,558 2,000,000 26,825,558 29,182,763 91.9%27-28 26,874,956 2,000,000 28,874,956 29,620,504 97.5%28-29 28,701,688 2,000,000 30,701,688 30,064,812 102.1%
RESERVESOpening balances March 2020Transfers from ReservesTransfers into ReservesInterest EarnedForecasted balances March 2021Operating ReservesGeneral Operating Reserve 8,730,013 227,000 699,694 197,260 9,399,967Wind Revenue Reserve (see below) 4,274,906 438,000 983,657 100,050 4,920,613Sewer Reserve 698,512 210,000 133,500 14,526 636,53813,703,431 875,000 1,816,851 311,836 14,957,118Capital ReservesCapital Reserve 58,287 0 0 1,282 59,569Gas Tax Reserve 2,626,450 1,199,200 616,150 51,368 2,094,768Recreation Reserve 44,127 0 0 971 45,098Parkland Reserve 192,888 0 2,500 4,271 199,659IT Equipment Reserve 124,291 158,000 34,150 1,372 1,8133,046,042 1,357,200 652,800 59,265 2,400,906Total16,749,473 2,232,200 2,469,651 371,100 17,358,025Wind Reserve aboveEconomic development 1,699,123 75,000 327,886 38,805 1,990,814Operating reserves 1,769,555 - 327,886 45,251 2,142,691Community based projects 806,136 363,000 327,886 15,995 787,0164,274,815 438,000 983,657 100,050 4,920,522
Reserve Projections 2019-2029
Supplementary InfoOperating Budget by expense object versus by program as shown in an earlier slide.Municipality of ChesterStatement of Operations (by object)2019-20 2019-202020-21 2020-21 2020-21Description(forecast) (budget)(Bud Adj's) (New Bud) (budget)RevenueTaxes14,540,636 14,285,798 405,201 - 14,690,998 Mill Cove water9,477 9,477 - - 9,477 Fire Protection1,690,598 1,654,590 76,551 - 1,731,141 Roads157,738 152,058 2,824 - 154,882 Streetlights107,895 107,186 (4,272) 14,728 117,642 Sewers980,765 973,400 - 15,570 988,970 Waste collection1,910,344 1,910,535 45,630 - 1,956,165 Property taxes19,397,453 19,093,043 525,934 30,298 19,649,275 Grants in lieu of taxes180,032 174,532 478 - 175,010 Services provided to other governments- - - - - Animal Control33,358 33,000 - - 33,000 REMO2,618 2,503 - - 2,503 Building inspection30,136 58,235 (9,599) - 48,636 Fire inspection10,299 9,855 609 - 10,464 Waste collection134,575 150,000 - - 150,000 Landfill2,726,570 3,100,031 (12,411) - 3,087,620 Services provided to other governments2,937,555 3,353,624 (21,401) - 3,332,223 Landfill606,668 562,958 135,954 - 698,912 Recycling28 500 - - 500 Planning49,064 48,662 - - 48,662 Wind turbine770,007 770,000 (10,000) - 760,000 Recreation72,288 77,750 - - 77,750 Community schools29,414 28,900 200 - 29,100 Sales of services1,527,468 1,488,770 126,154 - 1,614,923 Licenses, permits and fees38,157 33,925 - - 33,925 Interest on overdue accounts173,184 169,124 - - 169,124 Animal Control2,643 1,925 - - 1,925 Sewers2,191 500 - - 500 Building inspection25,662 23,000 - - 23,000 Roads10,614 10,614 - - 10,614 Landfill186,829 196,629 15,284 - 211,913 Planning28,703 17,920 2,000 - 29,920 EcoPark38,012 25,000 - - 25,000 Miscellaneous revenue4,777 500 - - 500 Other revenue from own sources510,771 479,137 17,284 - 506,421 Unconditional Transfer from Fed/Prov gov't & agencies 6,994 14,494 2,481 - 6,975 Unconditional Transfer from Fed/Prov gov't & agencies 6,994 14,494 2,481 - 6,975 Conditional Transfer from Fed/Prov gov't & agencies 1,212,090 1,235,300 (616,150) 75,000 694,150 REMO4,500 4,500 - - 4,500 Waste collection111,067 132,347 (39,537) - 92,810 Recreation25,000 28,000 - - 28,000 Conditional Transfer from Fed/Prov gov't & agencies 1,352,657 1,400,147 (655,687) 75,000 819,460 Interest118,329 50,000 - - 50,000 Transfers from reserves *407,476 618,451 (162,251) 117,000 573,200 Transfer from prior years' surplus *7,648 7,648 (7,648) 42,517 42,517 Total revenues 26,446,384 26,679,846 (174,656) 264,815 26,770,005
Supplementary InfoOperating Budget by expense object versus by program as shown in an earlier slide.2019-20 2019-20 2020-21 2020-212020-21(forecast) (budget) (Bud Adj's) (New Bud)(budget)Expenditures (excluding depreciation)Salaries/wages staff3,445,549 3,558,531 (34,366) 10,000 3,534,165 Salary review - estimated impact on salaries 6,039 22,888 61 - 22,949 Remuneration Council & committees188,892 193,374 2,935 - 196,309 Employee benefits565,162 571,359 (8,551) - 562,808 Salary review - estimated impact on benefits 608 3,789 10 - 3,799 Salary/wages and employee benefits4,206,250 4,349,941 (39,910) 10,000 4,320,031 Grants to organizations410,322 596,001 (369,001) 203,000 430,000 Elections and plebiscites- - - 62,000 62,000 Administration expenses1,018,557 1,186,126 (26,929) 2,400 1,161,597 Insurance120,250 130,002 12,013 - 142,015 Legal - Other52,715 60,650 64 - 60,714 Audit39,452 40,000 - - 40,000 Tax exemptions and rebates286,431 290,581 5,000 - 295,581 Uncollectible taxes10,000 10,000 - - 10,000 Operating expenses2,302,079 2,515,269 53,307 (65,315) 2,503,261 Contracts for municipal services2,022,285 2,543,551 569,252 - 3,112,802 Landfill closure costs512,539.00 562,241 (282,502) - 279,739 Transfers to Province for municipal services 548,619 550,096 6,364 - 556,460 Transfers to RCMP for municipal services 1,845,526 1,847,184 18,278 - 1,865,462 Transfer to other municipal units for shared services 42,089 42,089 642 - 42,731 Amortization of capital assets2,514,748 2,522,088 24,430 - 2,546,518 Interest on long term debt265,860 266,093 (15,370) - 250,723 Principle payments on debt *1,663,243 1,663,243 (110,822) - 1,552,421 Transfer to reserves *3,264,855 2,862,786 (284,614) (107,856) 2,470,316 Transfers to capital fund to fund capital projects * 139,231 225,955 116,778 (40,000) 302,733 Contingency- 163,549 163,549 Cost of municipal services21,265,050 22,263,895 (323,021) 227,778 22,168,652 Remittance of taxes collected on behalf of others 1,690,598 1,654,590 76,551 - 1,731,141 Transfers to Province for provincial services 5,283,149 5,283,449 133,280 - 5,416,729 Expenditures not related to services6,973,746 6,938,039 209,831 - 7,147,870 28,238,797 29,201,934 (113,189) 227,778 29,316,523 Add back: Amortization of capital assets ^(2,514,748) (2,522,088) (24,430) - (2,546,518) Total expenditures25,724,049 26,679,846 (137,619) 227,778 26,770,005 Surplus (deficit)722,335 0 (37,037) 37,037 (0.00)
REQUIRED MOTIONSThat Municipal Council:•Approve the 2020/21 Capital Budget in the amount of $6,643,500•Approve the 2020/21 Operating Budget and Business Plan in the amount of $29,316,523•Approve the reserve transfers as noted the 2020/21 Business Plan for both Capital and Operating•Set the Residential Tax Rate at $0.705 per $100 of Assessment•Set the Commercial Tax Rate at $1.53 per $100 of Assessment•Set the Solid Waste Rate at $0.1205 per $100 of Assessment•Set the Sewer EDU Rate at $630 - See slide 30•Set the Street Light Rates - See slide 34•Set other area rates – See slide 33
From: Somers, Lynn M <Lynn.Somers@novascotia.ca>
Sent: Tuesday, February 25, 2020 4:14 PM
To: cmcneill@regionofqueens.com; admin@town.bridgewater.ns.ca; brenton@explorelunenburg.ca;
dylan.heide@townofmahonebay.ca; Dan McDougall <dmcdougall@chester.ca>;
tom.macewan@modl.ca
Cc: Smith, Stephanie N <Stephanie.N.Smith@novascotia.ca>; 'Troy Myers'
<troy.myers@southshorepubliclibraries.ca>
Subject: Library Funding Update - South Shore Public Libraries
CAUTION: This email originated from outside your organization. Exercise caution when opening
attachments or clicking links, especially from unknown senders.
On behalf of Justin Huston, Deputy Minister, Communities Culture and Heritage:
I am pleased to share with you some good news from the provincial budget tabled today, Feb. 25.
The new library funding model will be implemented in the 2020-21 fiscal year with an increase of $2
million in annual investment from the province. The budget also includes an additional $500,000 for an
annual, application-based grant program available to libraries for innovative new projects.
Although the one-year notice was provided to municipalities, as per the Municipal Government Act
(MGA), municipal funding will remain at current levels for the 2020-21 fiscal year. We will use this time
to collect data from the municipalities to determine their total operating contribution to libraries. That
said, municipalities can opt to start paying the increases beginning in 2020-21. This is a local municipal
decision, that would be agreed upon by the municipality and the regional library board.
Included with this letter are the funding fact sheets for your individual library regions, that outline the
changes to provincial, municipal, and board funding with the new funding model. These documents
were sent to municipalities prior to the municipal consultations in the winter of 2019.
The amounts on the fact sheets remain the same for all library regions, except for Eastern Counties
Regional Library (ECRL) and Western Counties Regional Library (WCRL). The fact sheets for these two
regions have been updated to reflect the sole provincial contribution of the French language and Equity
grants, as per the requirements of the Libraries Act Funding Regulations. The distribution of funds for
the Province, municipalities and the library boards for these two regions reflect this change.
We are also sharing the Core Services Report (2018) and Social Impact Study (2018) as requested. These
documents have been foundational to the development of the new library funding model and provide
the landscape for modern public libraries in Nova Scotia.
We hope to have the innovation fund open for applications this Spring. We will communicate that
widely when ready.
Thank you sincerely for your input throughout the process. This is an investment that recognizes the
valuable role libraries play in building stronger communities across the province. We look forward to
continuing to work with the library community to ensure Nova Scotians have an equitable, sustainable
and thriving library service for years to come. Thank you for your patience while we worked through the
final stages of the funding review to achieve this very positive outcome.
If you have any additional questions, please contact Lynn Somers, Provincial Librarian, at
lynn.somers@nova.scotia.ca, or 902-424-2455.
Sincerely,
Justin Huston
Deputy Minister
Funding Formula Model Summary: Jan/Feb 2019
South Shore Public Libraries
South Shore Public Libraries Board - Formula Funding Model
Proposed Effective Date: 2020 - 2021
Funding Ratio Old Model New Model $ Increase % Increase
Provincial 71% $1,002,900 $1,262,400 $259,500 26%
Municipal 26% $367,300 $462,300 $95,000 26%
Board 3% $42,400 $53,300 $10,900 26%
Total Available 100% $1,412,600 $1,778,000 $365,400 26%
Population:
2017 Population 57,620
Old Model 58,516
Population Change (896)
• “2017 Population” figures are from July 2017 estimates from the 2011 Census
• “Old Model” population figures were 2009 estimates from the 2006 Census
Staffing:
Number of positions Salary Rate Staffing cost
Base Staffing:
CEO 1 $92,500 $92,500
Deputy CEO 1 $82,500 $82,500
Finance/Bookkeeper 1 $45,000 $45,000
Administrative Support 1 $35,000 $35,000
Community Engagement 1 $62,500 $62,500
IT Support 1 $62,500 $62,500
Other Staff:
Scalable Staff 26 $41,000 $1,066,000
Staffing Total 31 $1,446,000
• Total salary costs for “Base Staffing” is a set rate of $380,000 per region
• “Scalable Staff” is calculated at 1 Staff per 2,200 (the “Average Rural Staffing Ratio Per Capita”),
at an average salary of $41,000
Operating Costs: Collections Costs
Base Amount: $15,000 Base Amount: $7,800
Per capita total: $86,400 Per capita total: $201,700
Total: $101,400 Total: $209,500
• Operating cost per capita rate is $1.50 • Collections costs per capita rate is $3.50
Other Factors:
• Staff Technology: $12,800
o Calculated at $400/staff member annually
• Public Access Computers: $8,300
o Based on a 3-year annual refresh cycle. Calculated at $1,000/existing PAC divided by 3
• French Language & Equity Programming: Not Applicable
Funding Formula Model Summary: Jan/Feb 2019
South Shore Public Libraries
Comparison between current and proposed Municipal Unit Contributions
Municipal Unit 2015-16
% of
Total
2015-16
Share of Total
Proposed %
of
Total
Proposed
Share of
Total
$
Change
%
Change
Queens Regional
Municipality 0.1922 $70,596 0.1817 $84,000
$13,404 19
Dist. of Chester 0.1852 $68,035 0.1855 $85,700
$17,765 26
Dist. of Lunenburg 0.4305 $158,134 0.4320 $199,700
$41,566 26
Bridgewater 0.1366 $50,171 0.1438 $66,500
$16,329 33
Lunenburg 0.0399 $14,650 0.0402 $18,600 $3,950 27
Mahone Bay 0.0156 $5,712 0.0168 $7,800 $2,088 37
1 $367,300 1 $462,300 $95,000 26
REQUEST FOR DECISION/DIRECTION
Prepared By: Greg Jonah, C.E.T. Date February 18, 2020
Reviewed By: Christa Rafuse, P. Eng. Date March 9, 2020
Authorized By: Dan McDougall, CAO Date March 10, 2020
CURRENT SITUATION
The Municipal Office Service Counter on the bottom floor of the main office serves multiple
purposes. Along with accepting payments (including cash), the Service counter also provides
information on various services offered by MODC and direct inquiries to the appropriate
departments. The professional staff that work at the counter represent the Municipality and
continuously provide excellent customer service.
The counter area also provides the first line of defense against potential threats including
persons attempting to enter a secure area with access to the Municipal vault or reaching for
staff.
A person could quite easily access the secure area by climbing over the counter as there is a
large space between the top of the counter and bottom of the ceiling.
RECOMMENDATION
It is respectfully recommended to Council that Council Instruct staff to proceed with
construction of the barrier on the Municipal office service counter as described below.
DISCUSSION
The service counter is the place where employees most frequently interact with the public.
The MODC JOHS Committee, upon review and with reference to established crime prevention
and security guidelines, passed a motion (J2020-0006) in support of these additional security
initiatives at the front counter area.
The Crime Prevention Through Environmental Design (CPTED) Association provides advice on
designing physical environments that positively influence human behavior.
REPORT TO: Municipal Council
SUBMITTED BY: Infrastructure and Operations
DATE: March 19, 2020
SUBJECT: Counter Security Barrier
ORIGIN: Request from Department of Finance
Request For Decision 2
Specifically related to Reception areas or counters requiring public interface the CPTED
guidelines make the following two recommendations for a lower risk area.
1. There be controlled and restricted access in and out of the area after normal business
hours or when the area is not occupied.
2. That the desk or counter should be designed to obstruct access.
Overall the CPTED guidelines recommend that a reception area should be a calm, welcoming
environment, respecting privacy, with important provisions to maintain client, visitor, and staff
safety
The service counter plays an important role in a facility’s overall physical security program. The
employees who work at service counters often serve as the first line of defense against would
be intruders entering the facility and can be susceptible to abuse from angry or disgruntled
people.
The way that a service counter is designed can determine how vulnerable the employees at
these locations are to physical attack and the degree to which intruders can make their way
further into the building. At the time of construction, the service counter was likely designed
based strictly on operational efficiency or architectural appearance with little or no thought
given to security. As a result, the service counter provides only a minimal amount of protection
against physical attack.
There is a balancing act between maintaining an open, welcoming environment and providing
good physical security.
In the case of the Municipal Office Service Counter, a barrier that prevents unauthorized access
to classified information, unauthorized access to restricted areas, or, reaching in to “grab”
staff, while maintaining good visual and audio communication seems appropriate.
To achieve this balance, MODC Infrastructure and Operations looked at other jurisdictions and
consulted with professional installers to determine the most appropriate barrier for the
Municipal office service counter. Staff canvassed other municipalities and of those that
responded nearly 50% had barriers (including Bridgewater); and others are considering barriers
in the future.
Request For Decision 3
This resulted in a proposed barrier containing six (6) “6mm clear tempered + 6mm clear
tempered + 0.060 PVB glass – polished glass” panels, with clear anodized muntin bar and trim
to match.
Below is the barrier installed at the Town of Bridgewater service counter
Below is the proposed barrier for the MODC service counter
IMPLICATIONS
Policy – N/A
Financial / Budgetary
Request For Decision 4
Cost for the supply and install of the Municipal office service counter security barrier is
estimated at $2,367.00 plus HST and would be funded under the existing budget for Municipal
office renovations.
STRATEGIC PLANNING GOALS
1. Maintain a high level of fiscal responsibility;
3. Ensure sufficient infrastructure is available to best serve our residents and
businesses;
OPTIONS
1. Instruct staff to proceed with construction of the barrier on the Municipal office
service counter as described above.
2. Instruct staff to proceed with a different barrier on the Municipal office service
counter as directed by Council
3. Do not construct a barrier at the Municipal office service counter.
4. Defer any decision on the matter and direct staff to investigate further options
on a barrier for the Municipal office service counter and bring findings back to
council
REQUEST FOR DECISION
Prepared By: Jonathan Meakin,
Strategic Initiatives Coordinator
Date March 11, 2020
Reviewed By: Tara Maguire, Deputy CAO Date March 12, 2020
Authorized By: Dan McDougall, CAO Date March 12, 2020
CURRENT SITUATION
In August 2019, Council approved a framework document to guide the development of a
Municipal Water Strategy and Action Plan, an initiative that will coordinate efforts to ensure safe
and sufficient surface water and groundwater resources throughout the Municipality of Chester.
The Municipal Water Strategy will provide a range of approaches, including, but not limited to,
education programs, voluntary and regulatory measures, policy development, and investment in
infrastructure.
An important first step in developing a responsive Water Strategy is to understand residents’
current perspectives and needs concerning water resources and water conservation. To that end,
the Municipal Water Strategy and Action Plan Team and Coastal Action have developed a
Resident Water Survey designed to provide a baseline of residents’ perceptions, attitudes, and
opinions about water.
This report seeks Council’s endorsement of the Resident Water Survey as well as approval of
costs for its production and distribution. Staff have prepared three options for production,
distribution, and promotion of the survey. In addition, staff will produce a digital version of the
survey for Voices and Choices, the Municipality’s community engagement tool.
RECOMMENDATION
That the Committee of the Whole recommend a Motion to Council to:
1. endorse the Municipality of Chester Resident Water Survey (see attachment); and
2. proceed with Survey Package Option #3 - production of 6,100 print surveys; unaddressed
neighbourhood mailing of print surveys along with return envelopes; unique alpha-numeric
code on each return envelope; clip seal tab instead of carrier envelope for mailing surveys;
production and mailing of postcard reminder; and
3. direct staff to transfer $11,563.25 of the 2019-20 consulting budget to operating reserves to
be used for the funding of the water survey in 2020-21.
REPORT TO: Committee of the Whole
SUBMITTED BY: Corporate & Strategic Management
DATE: March 19, 2020
SUBJECT: Resident Water Survey
ORIGIN: 2019-20 Strategic Priorities / Motion
2019-355/369
2 Request for Decision
NOTE: Option 3 saves on the cost of carrier envelopes and includes a unique code for each
household to be used for the print or online version of the survey. The code for each survey
will avoid duplicate responses distorting survey results, which, in turn, will help ensure survey
results capture a broad range of residents’ responses.
BACKGROUND
The Municipality contracted Coastal Action, a conservation organization with 25 years of
experience in environmental monitoring and management, to help the Municipal Water Strategy
and Action Plan Team develop the Resident Water Survey.
Coastal Action will also analyze the completed surveys along with data from the Village of
Chester well survey completed in August 2017 and the Municipality’s ongoing water shortage /
dry well mapping data. Coastal Action will then prepare a report for Council that will summarize
residents’ perspectives about water resources and water conservation, as well as outline
potential components of a Water Strategy & Action Plan to support safe and sufficient water
resources throughout the Municipality.
The Municipality will coordinate production, distribution, and promotion of the survey, in print
as an unaddressed neighbourhood mail-out to residents and as an online version hosted on the
Municipality’s Voices & Choices community engagement platform. The combination of the
mailed and online survey (both of which staff recommend should be ‘coded’, as per Option 3, to
avoid duplication) will encourage a strong completion and return rate of surveys.
The Municipal Water Strategy and Action Plan Team and Coastal Action identified several
objectives for the Resident Water Survey:
1. Determine residents’ knowledge regarding water usage, conservation, quality, and
quantity.
2. Determine residents’ concerns regarding water usage, conservation, quality, and
quantity.
3. Determine residents’ current water conservation practices.
4. Determine barriers preventing residents from implementing water conservation
practices.
5. Determine residents’ level of support for the general principles informing a Municipal
Water Strategy and Action Plan.
The survey questions have been designed to gather data to meet these objectives.
3 Request for Decision
DISCUSSION
Endorsement of the Resident Water Survey
Questions in the Resident Water Survey are comprehensive in scope in order to gain a broad
understanding of residents’ current knowledge about the Municipality’s water resources. In
summary, survey questions address the following ‘themes’:
Quality and quantity of drinking water (questions 1-3; 10-15)
Perceived impacts on water quality (questions 4-6)
Role of the Municipality and other agencies/stakeholders (questions 7-9)
Water quality testing & treating (questions 16-26)
Residents’ current financial commitment to water treatment & supply (questions 27-30)
Wastewater & water quality (questions 31-33)
Water conservation (questions 34-37)
Property and demographics (questions 38-44)
Approval of Expenditures for Production & Distribution of Resident Water Survey
Staff recommend that Advocate Printing produce the print survey to be mailed to every
household in the Municipality using Canada Post’s unaddressed neighbourhood mail program.
Staff also recommend that mid-way through the survey participation window, Advocate Printing
produce and mail-out a postcard reminder to every household.
Details about the option to complete the survey online will be included in the print Resident
Water Survey and the postcard reminder, providing residents with options on how to participate
according to their preferences. The Municipality will also actively promote the Resident Water
Survey via its social media channels.
There are three project budget options for the Resident Water Survey below. Common to all of
them is the inclusion of a business reply envelope to facilitate the ease of return of completed
print surveys.
Ultimately, the production, distribution, and promotion of the Resident Water Survey, coupled
with the provision of online completion should residents prefer that option, should encourage a
strong return of completed surveys.
4 Request for Decision
Survey Package Option #1
Production of 6,100 print surveys; unaddressed neighbourhood mailing of print surveys along
with return envelopes; carrier envelopes for mailing surveys; production and mailing of postcard
reminder.
ITEM COST
Printing, mail-out envelope, return envelope, & finishing for 6,100 survey packages $4,521.00
Printing HST $678.15
Unaddressed neighbourhood mail of survey packages $840.00
Mailing HST $126.00
Business reply mail contract (flat rate) $775.00
Reply mail (flat rate) HST $116.25
Business reply mail contract (95c/unit mailed; assuming 60% / 3,660 returns) $3,477.00
Reply mail (per unit mailed cost) HST $521.55
Printing and finishing of 6,100 survey reminder postcards $687.00
Reminder postcards production HST $103.05
Unaddressed neighbourhood mail of reminder postcards $840.00
Mailing HST $126.00
TOTAL: $12,811.00
Survey Package Option #2
Production of 6,100 print surveys; unaddressed neighbourhood mailing of print surveys along
with return envelopes; clip seal tab instead of carrier envelope for mailing surveys; production
and mailing of postcard reminder.
ITEM COST
Printing, return envelope, clip seal tab, and finishing for 6,100 survey packages $3,155.00
Printing HST $473.25
Unaddressed neighbourhood mail of survey packages $800.00
Mailing HST $120.00
Business reply mail contract (flat rate) $775.00
Reply mail (flat rate) HST $116.25
Business reply mail contract (95c/unit mailed; assuming 60% / 3,660 returns) $3,477.00
Reply mail (per unit mailed cost) HST $521.55
Printing and finishing of 6,100 survey reminder postcards $687.00
Reminder postcards production HST $103.05
Unaddressed neighbourhood mail of reminder postcards $840.00
Mailing HST $126.00
TOTAL: $11,194.10
5 Request for Decision
Survey Package Option #3
Production of 6,100 print surveys; unaddressed neighbourhood mailing of print surveys along
with return envelopes; unique alpha-numeric code on each return envelope; clip seal tab instead
of carrier envelope for mailing surveys; production and mailing of postcard reminder.
ITEM COST
Printing, return envelope, clip seal tab, and finishing for 6,100 survey packages $3,476.00
Printing HST $521.40
Unaddressed neighbourhood mail of survey packages $800.00
Mailing HST $120.00
Business reply mail contract (flat rate) $775.00
Reply mail (flat rate) HST $116.25
Business reply mail contract (95c/unit mailed; assuming 60% / 3,660 returns) $3,477.00
Reply mail (per unit mailed cost) HST $521.55
Printing and finishing of 6,100 survey reminder postcards $687.00
Reminder postcards production HST $103.05
Unaddressed neighbourhood mail of reminder postcards $840.00
Mailing HST $126.00
TOTAL: $11,563.25
Next Steps
Should Council endorse the Resident Water Survey and approve associated production and
distribution costs, staff and Coastal Action will then undertake the following steps, in
consultation with Municipality’s Water Strategy and Action Plan Team:
1. Advocate Printing produces the survey and coordinates distribution with Canada Post as
an unaddressed neighbourhood mail-out to all households in the Municipality.
Timing: approximately April 10, 2020, two weeks after Council approval.
2. Municipality actively promotes the survey through its communication channels, with a
two-month timeline for participation.
Timing: survey opens April 10 and closes June 5, 2020.
3. Advocate Printing produces the reminder postcard and coordinates distribution with
Canada Post as an unaddressed neighbourhood mail-out to all households in the
Municipality.
Timing: approximately May 4, 2020
6 Request for Decision
4. Coastal Action completes data entry and analysis
Timing: approximately June 17, 2020
5. Coastal Action prepares report for presentation to Municipal Water Strategy and Action
Plan Team and Council
Timing: end of June 2020
IMPLICATIONS
Policy
N/A
Financial/Budgetary
The costs detailed here are for the production and distribution of the Resident Water Survey.
The 2019-20 Planning Budget included $13,000 for engineering/consulting, with an additional
$112, 000 in the CAO budget for consulting services. We have accrued $4,692.00 in fees for
Coastal Action. The cost of the consulting fee for Coastal Action and the cost of the survey can
easily be accommodated in the 2019-20 consulting budgets. Staff is recommending we carry
over $11, 563.25 from the 2019-20 consulting budget to operating reserves to be used for the
funding of the water survey in 2020-21.
Strategic Plan
Development of a Water Strategy has been identified by Council as a Strategic Priority.
Work Program Implications
The Communications Officer and Strategic Initiatives Coordinator are coordinating the
production, distribution, and promotion of the Resident Water Survey. They have also produced
a Communications Plan for this community consultation component and have populated a
Voices and Choices project page for the online version of the Resident Water Survey.
The Water Strategy & Action Plan Team consists of the CAO, Deputy CAO, Village of Chester
Clerk Treasurer, Director of Infrastructure & Operations, and the Strategic Initiatives Coordinator.
Has Legal Review Been Completed?
N/A
7 Request for Decision
OPTIONS
The Committee of the Whole may recommend a Motion to Council that may:
1. Endorse the Resident Water Survey for distribution and approve the Option 3 project
budget for production, distribution, and promotion of the survey.
2. Endorse the Resident Water Survey for distribution and approve one of the other project
budget options for production, distribution, and promotion of the survey.
3. Request changes to the Resident Water Survey and refer those changes to Water
Strategy & Action Plan Team for review as per direction.
4. Not endorse the Resident Water Survey as a first step in the Water Strategy & Action
Plan project.
COMMUNICATIONS (INTERNAL/EXTERNAL)
As noted, staff have produced an external communications plan for the Resident Water Survey
in an effort to maximize the return of completed surveys.
ATTACHMENTS
1. Municipality of Chester Resident Water Survey
Municipality of Chester
Resident Water Survey
Complete and return by June 5, 2020.
Municipality of Chester
151 King Street, Chester
902-275-3554
chester.ca
Dear Resident of the Municipality of Chester,
We want to hear from you about your water. As we begin the
process of creating a comprehensive Municipal Water Strategy,
public engagement with our residents and business owners
will help us understand the current state of water resources.
This survey is your opportunity to tell us about the quality and
quantity of your water. Taking less than 10 minutes to complete,
the survey will help us develop a Municipal Water Strategy
that balances the needs of our residents, our businesses and
communities, and the natural environment.
A safe, sufficient water supply is critical to ensuring a sustainable
economy and way of life in the Municipality of Chester. Your
participation in this survey will help us understand the water
issues that are important to you.
How to Complete the Survey:
We have sent one survey to each household and business
within the Municipality. The survey should be completed
by one individual per household/business address. Once
completed, the survey can be returned in the postmarked
2
envelope provided. If preferred, an online version of the survey
can be completed instead at: www.voicesandchoices.ca/
waterstrategy
Coastal Action will analyze the completed surveys along with
data from the Village of Chester well survey completed in
August 2017 and the Municipality’s ongoing water shortage/
dry well mapping data. Coastal Action will then prepare a
report for Council that will summarize residents’ perspectives
about water resources and water conservation, as well as
outline potential components of a Municipal Water Strategy
and Action Plan to support efforts to ensure safe and sufficient
water resources throughout the Municipality.
We want to thank you for taking the time to answer our
questions. We know your time is important and truly value
your input as it will help shape how we proceed with a strategy.
Sincerely,
Municipality of Chester
3
1. How would you rate the quality of your drinking water?
(Select one option)
1 2 3 4 5 6
⃝⃝⃝⃝⃝⃝
Very poor Excellent
Don’t know
2. How would you rate the quantity of your drinking water?
(Select one option)
1 2 3 4 5 6
⃝⃝⃝⃝⃝⃝
Very poor Excellent
Don’t know
3. How important are water issues to you?
(Select one option)
1 2 3 4 5 6
⃝⃝⃝⃝⃝⃝
Very poor Excellent
Don’t know
4. In your opinion, what are the three biggest impacts to water
quality in your community? (Select exactly three options)
Forestry
Underlying geology
Business
Recreation (boating, golf, fishing, hunting, off-highway vehicles, etc.)
Residential development
Industrial activity
Mining and quarries
Other (please specify)
4
5. In your opinion, what are the three biggest impacts to water
quantity in your community? (Select exactly three options)
Climate Change
Drought
Residential development
Industrial activity
Agricultural irrigation
Household consumption
Other (please specify)
6. Are there any specific areas or freshwater bodies (lakes, rivers,
streams) where you are concerned about water quality? If yes,
please list them with a brief explanation about why:
7. Do you support the creation of a municipal water strategy as
described in the cover letter? (Select one option)
1 2 3 4 5 6
⃝⃝⃝⃝⃝⃝
Stronglyoppose Stronglysupport
Don’t know
8. Please select the three parties you view as most responsible
for managing water quality and quantity in your district. (Select
exactly three options)
Industry Provincial government
Municipal government Watershed groups
Citizens Federal government
First Nations Council Other
5
9. Please rate how you feel each party fulfills their responsiblity at
managing water in your community.
Poorly Adequate Well Don’t
know
Industry ⃝⃝⃝⃝
Municipal Government ⃝⃝⃝⃝
Citizens ⃝⃝⃝⃝
First Nations Council ⃝⃝⃝⃝
Provincial Government ⃝⃝⃝⃝
Watershed groups ⃝⃝⃝⃝
Federal Government ⃝⃝⃝⃝
10. What is the source of your household water? (Select one option)
Drilled well Spring
Dug well Surface water (lake, river, stream)
Cistern I bring my water from elsewhere
I don’t know Other
11. If you have a well, do you drink the water? (Select one option)
Yes
No
12. If you have a well, how many homes are serviced by it?
13. Have you ever experienced a water shortage at your current
residence? (Select one option)
Yes
No
14. If yes, when was your water shortage? (Select all that apply)
I currently have a water shortage 4 to 6 years ago
Less than 1 year ago More than 6 years ago
1 to 3 years ago
6
15. If yes, what season(s) did you experience shortages? (Select all that
apply)
Year-round Fall
Spring Winter
Summer
16. Do you test your water for bacteria (E.coli and/or total coliform)?
(Select one option)
Yes
No
17. If yes, how frequently? (Select one option)
Every 6 months or less Every 6 to 10 years
Every 6 to 13 months Over 10 years ago
Every 13 months to 5 years
18. Do you test your water for chemicals/metals (e.g. arsenic,
uranium, lead nitrate, nitrite, fluoride, etc.)? (Select one option)
Yes
No
19. If yes, how frequently? (Select one option)
Every 12 to 24 months Every 6 to 10 years
Every 25 months to 5 years Over 10 years ago
20. If you do not test your water, why? (Select all that apply)
Water testing is too expensive
I don’t know what the results mean
Water testing is inconvenient
I don’t think I need to test my water
I don’t know where to pick up or drop off sample bottles
I don’t want to know what is in my water
I don’t know what to test my water for
Other (please specify)
7
21. If you do not test your water, what would make you willing to do
so? (Select all that apply)
If I knew how to interpret the results
If it was less time consuming
If I knew where to pick up and drop off sample bottles
If it was easier
If it was cheaper
If I knew what to test for
If someone else would do it for me
I am not willing to test my water
Other (please specify)
22. Do you currently have any water quality issues? (Select one option)
Yes
No
Don’t know
23. If yes, please select which?
Bacterial coliform presence
Odour
E.coli presence
Arsenic above acceptable levels (0.01 mg/L)
Uranium above acceptable levels (0.02 mg/L)
Bad taste
Sediment
Saltwater intrusion
Cloudiness
Staining
Other (please specify)
8
24. Do you currently treat your water? (Select one option)
Yes, drinking water only
Yes, all household water
No
Don’t know
25. If no or unsure, skip to Question 28. If yes, what form of treatment
do you use? (Select one option)
Reverse osmosis
Water softener
Greensand filter
Activated carbon
UV (black light)
Don’t know
Other (please specify)
26. If yes, who maintains your treatment system? (Select one option)
I maintain my own treatment system
A friend
A company
A plumber
Another member of my family
My treatment system does not get maintained
Other (please specify)
27. If yes, how much do you currently pay per year for treatment aside
from initial purchase and installation costs? (Select one option)
$1 - $99
$100 - $299
$300 - $499
$500 - $1000
Over $1000
I don’t pay anything
9
28. How much do you currently pay per year for your water supply
(e.g. water delivery, bottled drinking water, etc.)? (Select one option)
$1 - $299 $300 - $499
$500 - $999 $1000 - $1499
$1500 to $2000 Over $2000
I don’t pay anything
29. How much would you be willing to pay per year to have adequate
quality and quantity of water to meet your needs? (Select one option)
$1 - $299 $300 - $499
$500 - $999 $1000 - $1499
$1500 to $2000 Over $2000
I’m not willing to pay anything
30. To what extent do financial considerations impact decisions related
to quality and quantity of your water supply? (Select one option)
1 2 3 4 5 6
⃝⃝⃝⃝⃝⃝
High impact No impact
Dont know
31. Which best describes your septic system? (Select one option)
Holding tank and distribution field
Holding tank only
Cesspool
Straight pipe (waste drains into surface water)
Outhouse/composting toilet
Central sewer
Don’t know
Other (please specify)
10
32. If you have an on-site septic system, how often do you get it
pumped? (Select one option)
Every year Every 6 to 10 years
Every 1 to 3 years More than 10 years ago
Every 4 to 5 years I don’t know
33. Do you implement healthy water quality practices? (Select all that
apply)
Regular septic maintenance
Proper disposal of hazardous waste (paint, bleach, oil, other chemicals)
Use environmentally friendly cleaning products
Avoid the use of lawn pesticides
Maintain riparian areas (plant buffers directly beside water bodies)
I don’t implement any healthy water quality practices
Other (please specify)
34. Do you practice water conservation measures in your home?
(Select one option)
Yes
No
35. If yes, please select which methods you use. (Select all that apply)
Front loading washer
H2O efficient dishwasher
Efficient tap (low flow) and/or tap aerator
Low flow shower head
Dual flush toilet
Rain barrel for outdoor watering
Water collection for sink/washer/shower to reuse elsewhere
Water conscientous actions (short showers, turning water off when
not in use, refraining from watering lawn, etc.)
Fix water leaks when they occur
Other (please specify)
11
36. If no, please select why you do not practice water conservation.
(Select all that apply)
I don’t feel that water conservation is a priority
I don’t know how to conserve water
Efficient and low flow devices are too expensive
There are not enough financial incentives
I don’t know how and/or am not able to install low flow devices
Conserving water is difficult or inconvenient
I have never considered implementing conservation practices
Other (please specify)
37. If no, what would make you willing to practice water conservation?
(Select all that apply)
If there was more information available about how
If there were financial incentives to do so
If efficient/low flow devices were cheaper
If I was able to install devices myself
I would not be willing to practice water conservation
Other (please specify)
38. Are you completing this survey for a commercial or residential
property? (Select one option)
Commercial
Residential
39. If residential, what type of building best describes your home?
(Select one option)
Single family (detached)
Duplex
Mobile home
Apartment
Other (please specify)
12
40. If residential, are you a tenant? (Select one option)
Yes
No
41. If residential, how many people live in your home? If commercial,
how many people work at this property?
42. How many months of the year do you typically live or operate your
business in the Municipality of Chester? (Select one option)
Full time (year round)
9 to 11 months
5 to 8 months
1 to 4 months
Less than 1 month
43. How long have you lived or operated your business in the
Municipality of Chester? (Select one option)
0 to 5 years
6 to 10 years
11 to 20 years
More than 20 years
44. Have you ever reported a dry well to the Municipality of Chester
through their Dry Well Inventory?
Yes
No
45. Please identify your community.
You’re done! Thank you for taking the time to complete this survey.
Posting instructions are located on the following page.
13
Posting Instructions
Contained within this package is a postmarked envelope for
completed questionnaires to be returned. Simply place your
booklet in the envelope, seal, and drop in any postbox or at
your nearest Canada Post Office.
Thank you for taking the time to answer our questions. Your
input will be analyzed by Coastal Action and used when
developing a Municipal Water Strategy.
Coastal Action is a charitable organization that addresses
environmental concerns within the South Shore region
of Nova Scotia. Through research, education, and action,
Coastal Action tackles many environmental issues, including
watersheds and water quality.
14
Online Completion Instructions
If preferred, an online version of this questionnaire can be
completed instead of the printed booklet. No posting required!
Simply go to:
www.voicesandchoices.ca/waterstrategy
15
REQUEST FOR DECISION
Prepared By: Malcolm Pitman, Director of
Finance and Information Services
Date March 13, 2020
Reviewed By: Date
Authorized By: Dan McDougall, CAO Date March 13, 2020
CURRENT SITUATION
As of March 31, 2019, the Municipality of Chester had an accumulated surplus of $4,021,211 in the
Operating Fund. This amount is noted on the line item NO7199 of the attached “NO” statement form the
annual Financial Information Return (FIR) filed with the NS Department of Municipal Affairs. The
Municipality of Chester’s policy P-81 suggested a balance of $1,500,000 be maintained in the General
Operating Fund accumulated surplus. The policy states “It is recommended that any excess amounts
beginning with a balance reaching $2,000,000 (in $500,000 increments) be transferred to the Operating
Reserve Fund. For the area rate restricted surplus, it is recommended that no minimum balance be set as
Council may have a purpose to grow a balance for a specific area rate to meet an approved obligation”.
RECOMMENDATION
It is recommended that, as per policy, that $2,000,000 be transferred from Accumulated Surplus to the
Operating Reserve Fund. This follows the policy that transfers should be in $500,000 increments.
In order to not create a deficit in the 2019-20 year the recommendation is to:
1. transfer $2,000,000 from accumulated surplus to the operating fund as 2019-20 revenue.
2. transfer $2,000,000 from the Operating Fund to the Operating Reserve, as an operating fund expense.
BACKGROUND
No transfer has happened in the last few years and with recent annual surpluses the amount in the
Accumulated Surplus account has grown to the substantial amount of $4,021,211. This amount includes
area rate reserves that should be excluded from the total when determining the amount to be transferred
Total accumulated surplus $ 4,021,211
Less: streetlight rate accumulated surplus (23,863)
Less: solid waste collection & disposal accumulated surplus (361,444)
Less: discontinued water utility accumulated surplus (5,291)
Less: FHCS user fee accumulated surplus (7,861)
Accumulated surplus related to general operating 3,622,752
Less: minimum required to be maintained (1,500,000)
Transfer to Operating Reserve $ 2,122,752
REPORT TO: Council
MEETING DATE: March 19, 2020
SUBMITTED BY: Malcolm Pitman, CPA, CA
SUBJECT: Transfer Accumulated Operating Surplus
to Operating Reserve fund
ORIGIN: Policy P-81 Operating Reserve Fund and
Operating Fund Accumulated Surplus
Policy
2 Request for Decision-Direction
DISCUSSION
The transfer of the Accumulated Surplus to the Operating Reserve has the impact of designating these
funds for future financial needs rather than as operating capital for the current year. In addition, the
interest earned on these funds will now stay in the Operating Reserve Fund to grow the fund and will not
be part of current operating fund revenues.
IMPLICATIONS
A transfer will be made from the Operating Fund bank account to the Operating Reserve bank account
and invested to obtain the best return on investment while protecting the capital.
Policy
Complies with policy P-81
Financial/Budgetary
No net impact on the current year of 2019-20. In future years the interest revenue on the transferred
amount will accrue in the Reserve fund versus the Operating fund.
Environmental
Strategic Plan
Work Program Implications
Has Legal review been completed? ___ Yes ___ No _X_ N/A
OPTIONS
1. Do not transfer
2. Transfer a lower amount.
3. Transfer a higher amount given that the 2019-20 forecast is a surplus of over $700,000.
ATTACHMENTS
FIR 2018-19 Statement NO – Non-consolidated Statement of Operations of the General Operating Fund
COMMUNICATIONS (INTERNAL/EXTERNAL)
3 Request for Decision-Direction
Financial Information Return
Non-consolidated Statement of Operations of the General Operating Fund
Municipality of the District of Chester
Column A Column B Column C
2018-19 2018-19 2017-18
Line
Number Budget Actual Actual
REVENUE
Net property taxes and payments in lieu of taxes NO1199 11,861,117 11,879,144 11,471,417
Grants in lieu of taxes NO1299 173,540 164,588 152,451
Services provided to other governments NO1399 3,386,547 1,831,910 3,075,494
Sales of services NO1499 1,347,093 917,467 1,043,537
Other revenue from own sources NO1599 435,612 949,840 657,597
Unconditional transfers from other governments NO1699 6,851 165,735 166,327
Conditional transfers from other governments NO1799 778,037 49,243 64,103
TOTAL REVENUE NO1999 17,988,797 15,957,927 16,630,926
EXPENSES
General government services NO2199 3,728,392 3,504,695 3,118,162
Protective services NO2299 2,655,679 2,551,984 2,493,269
Transportation services NO2399 636,281 835,197 527,279
Environmental health services NO2499 4,731,467 3,782,190 3,972,183
Public health services NO2599 - -
Environmental development services NO2699 1,087,325 1,005,881 859,071
Recreation and cultural services NO2799 847,085 787,034 773,343
Extraordinary or special items NO2929 - -
TOTAL EXPENSES NO2999 13,686,229 12,466,981 11,743,307
Operating surplus (deficit) before financing and transfers NO3199 4,302,568 3,490,946 4,887,619
FINANCING AND TRANSFERS
Debenture and term loan principal installments NO3219 (1,437,833) (1,437,833) (1,437,833)
Temporary financing principal - capital projects NO3229 - -
Debt payments to internal funds NO3239 - -
NET Transfers from (to) own reserves, fund and agencies:
Transfers for Amortization NO3259 - -
NET Transfers from (to) all other funds and agencie s NO3269 (2,900,594) (1,692,060) (2,511,342)
TOTAL FINANCING AND TRANSFERS NO3299 (4,338,427) (3,129,893) (3,949,175)
Operating surplus (deficit) before change in equity NO3399 (35,859) 361,053 938,444
Use of prior year's surpluses/ funding of prior year's deficitsNO3499 35,859
ANNUAL SURPLUS (DEFICIT) NO3999 - 361,053 938,444
Accumulated Surplus (Deficit), beginning of year NO7001 3,660,158 2,721,714
Accumulated Surplus/Deficit used/funded in current year NO7111 - -
Accumulated Surplus transferred to Operating Reserve NO7121
Accumulated Surplus (Deficit), end of year NO7199 4,021,211 3,660,158
PSAB ITEMS (at March 31)
Employee future benefits NO7421
Amortized pension costs NO7422
Long-term debt interest accrued NO7423
Amotization of capital assets NO7425 (2,425,600) (2,276,615)
NO7426
Amort cap assets 2017-18 NO7427 (2,276,615)
TOTAL PSAB ITEMS NO7430 (4,702,215) (2,276,615)
ENDING SURPLUS (DEFCIT) - with PSAB Items NO7431 (681,004) 1,383,543
REQUEST FOR DIRECTION
Prepared By: Malcolm Pitman, Director of
Finance and Information Services
Date March 17, 2020
Reviewed By: Date
Authorized By: Dan McDougall, CAO Date March 17, 2020
CURRENT SITUATION
We have been introducing procedure to reduce the risk of transmission of COVID-19. In this regard, a
delay in the issuance of interim tax bills would reduce the need for the public to visits the office to make
payments in person. This will reduce COVID-19 risk exposure for both staff and the public in the short
term.
In addition, for the public who would prefer remote service, there will continue to be options available,
such as payments online, payments at their local bank or use of our drop-box.
Travel restrictions and/or isolation requirements may make it difficult for members of the public to make
payments on time. Either the due dates for payments and/or interest rates on overdue accounts could be
modified to easy these potential financial burdens.
Another financial consider for the public is that we offer a low-income tax exemption with an application
due date of March 31, 2020 for the 2019-20 year. Those who have yet to apply may have trouble meting
the March 31st deadline given all the new roadblocks that may be in their way. The current policy P-25,
states that you must apply each year prior to March 31st of the Municipal taxation year.
Current resolutions of Council have set the interest rate at 1% per month and due dates of June 15th for
the interim tax bill and November 15th for the final tax bill. However, the practice has been to not charge
interest on the interim tax bill until after July 31st and the final tax bill until after December 31st.
RECOMMENDATION
First, delay issuance of the interim tax bill (normally mailed in early April) until early May. The due date can
remain as June 15th, but the delay will remove the need for the public to visit the office to make payments
for a month. This will not require a new interim tax billing policy as we would only be changing our
practice of issuing the bills in April.
REPORT TO: Council
MEETING DATE: March 19, 2020
SUBMITTED BY: Malcolm Pitman, CPA, CA
SUBJECT: Covid-19 Mitigation – Delay Interim Tax
Bills, Adjust Interest on Overdue Accounts
and extend municipal exemption
deadline
ORIGIN:
2 Request for Decision-Direction
Second, for the months of July and August reduce the interest rate charged on overdue accounts. This
would require a new policy setting the interest rate.
Third, consider amending policy P-25 for the 2019-20 year to extend the tax exemption application
deadline.
BACKGROUND
Staff, who can work form home are now encouraged to do so considering the COVID-19 pandemic. A few
staff will be working from the main office to serve the public. One way to reduce risk exposure, to both
staff and the visiting public, is to reduce the need for the public to visit the office. A delay in the issuance
of the interim tax bill will postpone the need for the public to visit.
The public are being asked to limit their travel and exposure to others. Adherence to this directive to the
public will make it difficult for them to complete applications for exemptions.
DISCUSSION
Delay of issuing the interim tax bill will allow more time for the Municipality to assess the implications of
COVID-19 without overburdening the staff remaining in the office to serve the public.
Extending the tax exemption application due date will help to ensure that eligible members of the public
due not endure additional financial hardship.
IMPLICATIONS
The MGA currently requires policies to provide for payment of taxes by instalment (MGA s112) and for
setting the interest rate on overdue accounts (MGA s49). Therefore, amendments to our current council
directives, that were established by resolutions of Council, will have to be amended by new policies.
Changes in practice only will not require new policies.
The tax emption policy P-25 would have to be amended to include an extended application due date for
the 2019-20 year.
Policy
Potentially, create new policy for revised tax installment due date.
Potentially, create new policy for revised interest rate on accounts past due.
Potentially, amend policy P-25 for application due date for tax exemptions.
Financial/Budgetary
Lost interest income on delayed revenue from the interim tax bills and lower interest rate.
i.e. interest income on $5,000,000 x 2% / 12 = $8,333 for one-month delay in billing.
i.e. interest in taxes on $1,000,000 at ½ % vs 1% = $5,000 for one-month rate reduction.
3 Request for Decision-Direction
Environmental
Strategic Plan
Work Program Implications
Has Legal review been completed? ___ Yes __x_ No ___ N/A
OPTIONS
ATTACHMENTS
COMMUNICATIONS (INTERNAL/EXTERNAL)
IMPORTANT MESSAGE TO MEMBERS FROM NSFM PRESIDENT PAM MOOD REGARDING
MGA and our MEETINGS
Good day all,
By now each of us is deeply involved in the planning for our municipalities around the COVID-19
pandemic. Today I wish to address MEETINGS as many feel they have no clear direction.
We are all aware of what the MGA says about being present for meetings, and for good reason.
Today, given the circumstances, we must do what is best for our communities. That includes
strictly FOLLOWING THE DIRECTIVE of both the Prime Minister and our Premier regarding social
distancing, which is far more important than gathering together in what are for most, close
quarters. Everyone one of us has a phone, a computer, both, giving us ALL the ability to have
virtual meetings in many ways that ensures we are NOT in the same room in close proximity. It
sets the right example and most importantly, protects each of us and our public. Frankly I can
think of NO reason to be having meetings in person. We are the government, as is always said,
closest to the people. We know what the right thing to do is. Now is the time to do that,
understanding again, the directive put forward was very clear.
I know NSFM is here to support you, and in NO way direct you. So please take my words as just
that – strong advice and assurance that we are all in this together. This email backs up what
DMAH sent earlier today. My suggestion as a group of ALL NS Municipalities is that we agree to
doing the virtual meetings for 45 days, then reassess. Given the Premier’s and PM’s directive,
we can safely and rightly do this without repercussion. But we must also understand that it is
only until such time that the pandemic subsides and we can return to business as usual.
Now is the time for NO regrets. In these difficult times our people are looking for us to lead,
and leading by example is the first step. Again, WE are the government closest to the people
and ultimately responsible for the safety of those living in our communities. My sincere hope is
that we each take this step with all our municipal meetings including CoW, Council, PAC, all of
them, for 45 days, then reassess.
I hope this has been helpful. Please reach out to me should you have any questions or simply
need to chat. We need to be here for each other now more than ever. My cell is 902-749-6442
and email mayor.mood@townofyarmouth.ca.
Thank you for all you do. I wish you all well and pray for the health and safety of all our
communities.
Sincerely,
Pam Mood, President
Nova Scotia Federation of Municipalities