introduction

Présentation publique de la 3ème ébauche du

BUDGET 2013

Public presentation of the 3rd draft of 2013 Budget

Présentation publique 10 décembre 2012 - Public Presentation December 10 2012 1

INTRODUCTION

Mot de bienvenue du Maire et du Directeur général

Welcoming remarks from the Mayor and the Chief Administrative Officer


Horaire budgétaire Budget Timelines

Consultation publique / Public consultation September 18 septembre 2012

Dépôt de la première ébauche du Budget / Tabling of first draft budget

October 3 octobre 2012

Atelier de budget – jour 1 / Budget Workshop Day 1

November 6 novembre 2012

Atelier de budget – jour 2 / Budget Workshop Day 2


Atelier de budget – jour 3 / Budget Workshop Day


Séance d’information publique – jour 1/ Public information session

December 10 décembre 2012

*Adoption du budget 2013 / Adoption of 2013 budget

December 1 7 décembre 2012

Présentation publique 10 décembre 2012 - Public Presentation December 10 20123

Augmentation prévue de taxation / Anticipated tax increaseLa première version du budget proposait

une augmentation de taxes de 5% / First budget draft demonstrated a 5 % tax increase.

La deuxième version du budget propose une augmentation de taxes de 3,91% / Second budget draft proposes a 3.91 % tax increase.


4

Augmentation de taxe proposée à la 3ème ébauche du Budget 2013

3rd Draft Proposed Budget Tax Increase

+3.91% ≈ 326,237$1% ≈ 83,500 $


Imposition / Levy


2010 2011 2012

Municipal / Municipal

$7,581,184 ≈ 41.7%

$7,869,331 ≈ 42.1%

$8,349,113 ≈ 42.57%

Comtés unis / U.C.P.R.

$6,603,514 ≈ 36.31%

$6,802,630 ≈ 36.4%

$7,162,341 ≈ 36.51%

Scolaire /Education

$4,002,254 ≈ 22%

$4,021,042 ≈ 21.5%

$4,103,900 ≈ 20.92%

6

Taux de taxes résidentielles de Prescott-RussellPrescott-Russell Residential Taxes Rate

STATISTICS FOR 2012 = PRESCOTT-RUSSELL MUNICIPALITES = MUNICIPAL TAX PORTION COMMENTS

(1) (2) (3) Please note change in ranking (4)

Municipalités Prescott - Russell

Municipalities

RES TAX

RATEMUN

PORTION

MUN $ PORTIO

N ON $100 000

ASSESSMENT

GARBAGE /

RECYCLING FEE

2012 tax ranking order

1=Lowest to

8=highest

2011 tax

ranking order

1=Lowest to

8=highest

2010 tax

ranking order

1=Lowest to

8=highest

Population

(2011 CENSU

S)

Population

ranking order

CHAMPLAIN0.00461

720 $ 461.72 $140.00 1 1 1 8,573 3

EAST HAWKESBURY

0.00476858

$ 476.86 $186.00 2 2 2 3,335 1

RUSSELL0.00571

804 $ 571.80 $179.00 3 4 4 15,247 7

ALFRED/PLANTAGENET

0.00579136

$ 579.14 $92.00 4 3 3 9,196

4$92 = RECYCLING ONLY

CASSELMAN 0.00611

847 $ 611.85 $184.00 5 5 7 3,626 2 +$200

FOR OPP

NATION0.00657

898 $ 657.90 $180.00 6 6 6 11,668 6

CLARENCE/ROCKLAND

0.00676204

$ 676.20 $140.00 7 7 5 23,185 8

HAWKESBURY 0.01083

287 $ 1,083.29 $172.00 8 8 8 10,551 5



8

Analyse de taxation.pdf

Analyse de taxationSingle Detached Residential

Reassessment

INSTALLATIONS MUNICIPALESMUNICIPAL PROPERTIES


Municipal Buildings / Édifices municipales•City Hall / Hôtel de ville •Municipal Garage municipal•Public Utilities / Services environnementaux•Multi-Use Facility /

Community Centres Communautaires•Centre communautaire Embrun Community Centre•Centre communautaire Dr. Frank Kinnaird Community Center – Russell•Centre communautaire Marionville Community Center

Arenas /Arénas•Palais des Sports Embrun Arena•Aréna Russell Arena

Fire Halls /Casernes de pompiers•Caserne de pompier Embrun Fire Hall •Caserne de pompiers Russell Fire Hall•4 Fire trucks in Embrun •4 Fire trucks in Russell

Libraries /Bibliothèques•Bibliothèque Embrun Library•Bibliothèque Russell Library

Sports, Arts and Culture (4)•Bowling Hall / Salle de quilles•Russell Sport and Community Centre•Piscine Russell Centennial Pool•Musée Keith Boyd Museum

Environmental Services / Services environnementaux•Landfill site (1) / Dépotoir•Water towers (3) elevated towers and (1) above-ground reservoir / •Pumping Stations: 6 Embrun, 2 Russell, 1 in construction•6 Lagoon cells – Embrun•5 Lagoon cells –Russell •409 Fire Hydrants

Travaux publics / Public Works

•967 lumières de rues/ 967 Street lights•17.4 km en trottoirs (2.2 km additionnel/ 17.4 km of sidewalk (2.2 additionnal km)•334 km de chemins / 334 km of roads

Industrial Park / Parc Industriel•130 acres de terrain de disponible / 130 acres of land available

Vacant Land/Terrain vacant27.6 acres derrière Embrun Ford / 27.6 acres of land available behind Embrun Ford

Municipal Parks / Parcs municipaux (18)•AG Bourdeau Parc Bourdeau •Boyd (Loucks Drive)•Camelot •Duncanville •Hanover •J Henry Tweed •Jean-Guy Lapointe •Keith M. Boyd•MacDougall•Mélanie•Nokomis •Omer Lamadelaine•Richelieu•Séraphin-Mario•Stanley •Stiver •Yahoo •Olde Town West

Baseball Parks /Terrains de balles•Parc Embrun Park•Parc Russell Park•Parc Richelieu Park

Skateparks•Russell•Embrun (new/nouveau)

9

Totals des actifs en date du 31 decembre 2012 (non vérifié)

Total assets as of December 31 2012 (unaudited)


Canton de Russell TownshipEstimation of Tangible Capital Assets / Immobilisations corporelles31-Dec-12

Estimate EstimationCost, beginning of year: $142,217,690.00 Coût, début de l'exercice2012 Acquisitions: $2,705,670.00 Acquisitions de l'année 2012Disposals DispositionsEnd of year $144,923,360.00

Accumulated amortization Amortissement accumuléeBeg, of year $54,099,019.00 Début de l'exerciceAmortization $3,352,500.00 AmortissementAcc. Amortizatoin on disposal

$57,451,519.00

NET Book value $87,471,841.00 Valeur comptable au livre

10

Niveau de servicesService levels

• Nouveau département d’infrastructures municipales (1 E.T.P. permanent et 1 E.T.P. temporaire 1 an/ New Asset Management Department (1 permanent F.T.E. and 1 temporary F.T.E)

• Embauche Directeur des loisirs au début mars / Hiring of Director of recreation in early March

Services accrus d’entretien ménager pour désservir exigences du bail pour ServiceOntario / Increased janitorial services as per lease requirements with ServiceOntario


Statistiques d’employésEmployee statistics


2010 2011 2012

Nombre d’employés à temps plein Full time employees

55 56 58

Nombre d’employés à temps partiel (incluant étudiants saisonniers (sept à avril) et brigadiers scolaires (sept à juin))Part time employees (including seasonal students (Sept to April) and school crossing guards (Sept to June))

73 71 80

Pompiers volontaires / Volunteer firefighters

49 47 48

12

13Présentation publique 10 décembre 2012 - Public Presentation December 10 2012

Montant total du budgetTotal budget

2011 2012 2013$18,302,663 $19,066,549 $19,970,771

Infrastructure Funds

- $1,008,500 - $1,021,000 - $1,148,808 Fonds d’infrastructure - taxation

Infrastructure Funds

- $243,000 - $177,000 - $ 120,000 Fonds d’infrastructure – water/sewer

Operational Budget

+ $17,051,163 + $17,868,549 + $18,701,963 Budget opérationnel

Capital Budget + $6,668,073 + $10,102,267 + $15,294,859 Budget capital

Budget Total = $23,719,236 = $27,970,816 = $33,996,822 Total Budget

Évaluation de croissance/ vs Perte de revenus/dépenses incontrôlables 2013

2013 growth assessment/ vs key revenue losses / non manageable expenditures

REVENUES / REVENUS + -

Croissance de l’évaluation foncière / Growth Assessment 250 000 $ (à confirmer – to be confirmed)

FPMO (OMPF) 66,500

Taxes supplémentaires $100,000

EXPENSES / DÉPENSES

Contributions OMERS (cotisation obligatoire) augmentation de 1% OMERS contribution (mandatory contribution) -1% increase

35,440 $

Embauche 2 positions en gestion des immobilisations / Staffing of Asset Management (2 positions)Frais additionnels embauche Directeur des loisirs / Additionnal costs to hiring of Recreation Director

105 000 $

52,583 $


Dépenses / ExpensesYear Capital Operational Total

2013(as per 3rd draft budget)

$15,294,859 $18,701,963 $33,996,822

2012 (as per approved budget)

$10,102,267 $17,868,549 $27,970,816

2011 $6,668,073 $17,051,163 $23,719,236

2010 $8,634,632 $16,935,571 $25,570,203

2009 $10,620,688 $15,814,129 $26,434,817

2008 $18,271,891 $11,923,859 $30,195,750


Dépenses Budget 2013 Budget Expenses


2011 2012 2013

ADMINISTRATION GÉNÉRALE/GENERAL ADMINISTRATION

$2,191,271 $2,135,506 $2,195,595

PROTECTION DES PERSONNES ET DES BIENS/PROTECTION TO PERSONS AND PROPERTY

$3,765,017 $3,845,618 $3,950,966

SERVICES RELIÉS AUX TRANSPORT/TRANSPORTATION SERVICES

$ 3,163,526 $3,151,460 $3,378,075

HYGIÈNE DU MILIEU ET ÉCOLOGIE/ENVIRONMENTAL SERVICES

$ 5,952,301 $6,379,606 $6,846,525

PARCS, LOISIRS, CULTURE ET SERVICES COMM/PARKS, RECREATION, CULTURE AND COMM

$ 2,838,812 $3,042,466 $2,971,872

AMÉNAGEMENT DU TERRITOIRE ET DEV ECO PLANNING / ZONING AND ECO DEV

$ 391,735 $511,893 $627,738

SOUS-TOTAL $ 18,302,663 $19,066,549 $19,970,771Fonds d`infrastructure-taxationInfrastructure funds - taxation ($ 1,008,500 ) ($ 1,021,000) ($1,148,808)Fonds d`infrastructure - eau et égoutsInfrastructure funds – water and sewer (243,000) ( $ 177,000 ) ($120,000)Moins les services d’eau et égoutsLess water and sewer services ( $ 4,358,122, ) ( $4,701,038 ) (5,179,959)TOTAL

$ 12,693,041$13,167,511 $13,525,004

16

OPERATIONSDÉPENSES / EXPENDITURES


Administration, $2,120,039 = 11%

Autres protection / Other Protection , $639,680 = 3%

Incendies / Fire, $710,053 = 4%

Police, $2,243,417 =11%

Construction / Building, $345,316 = 2%

Routes / Roads, $2,330,923 = 12%

Transport en commun / Transit sys-tem, $188,000 = 1%

Eau / Water, $3,870,938 = 19%

Egouts / Sewers, $1,289,921 = 6%

Dépotoir et recyclage / Landfill site and recycling, $1,565,667 = 8%

Parcs et loisirsParks and Recreation, $2,217,351 =

11%

Bibliothèque / Library, $552,920 = 3%

Urbanisme / Planning, $498,945 = 2%

Développement économique / Eco-nomic Development, $128,793=, 1%

Financement capital - General / Capital financing - General, $1,148,808 = 6%

Financement capital - Eau et égout / Capital financing - Water & Sewer, $120,000= 1%


2011 2012 2013TAXES SUPPLÉMENTAIRES /SUPPLEMENTARY TAXES

$280,000 $ 280,000 $180,000

FACTURATION DIRECTE- EAU AUX CONTRIBUABLES / DIRECT WATER BILLINGS – RATEPAYERS

$3,023,730 $ 3,127,182 $3,306,336

REDEVANCES SUPPLÉMENTAIRES D'ÉGOUTS / SEWER SURCHARGE ON DIRECT WATER BILLINGS

$1,103,336 $ 1,070,934 $1,268,121

PAIEMENTS TENANT LIEU D'IMPÔTS / PAYMENTS IN LIEU OF TAXES

$35,370 $ 58,590 $63,680

RECETTES POUR FONCTIONS PARTICULIÈRES / REVENUES FOR SPECIFIC FUNCTIONS

$3,613,198 $ 3,511,058 $3,539,207

RÉQUISITION POUR DÉPOTOIR / GARBAGE LEVY

$1,050,000 $ 1,095,167 $1,095,167

CONTRIBUTION DES RÉSERVES / RESERVE CONTRIBUTIONS

$480,229 $ 255,221 $76,000

REVENUS REPORTÉS - REDEV. D'AMÉNAGEMENT / DEFERRED REVENUES - DEVELOPMENT CHARGES

$62,991 $ 576,634 $588,543

AUTRES RECETTES / OTHER REVENUES $781,200 $ 810,775 $932,939

DÉFICIT (SURPLUS) BIBLIOTHÈQUEDEFICIT (SURPLUS) PUBLIC LIBRARY

$5,000 $0 (2,675)

TOTAL $10,435,054 $10,785,561 $11,047,317

Autres revenus Budget / Budget Other Revenues

18

OPERATIONREVENUS / REVENUES


Impôts fonciers Tax Levy, $8,923,454 =

45%

Taxes supplémentairesSupplementary Taxes, $180,000 =

1%

Facturation - Eau Water Billings, $3,306,336 = 17%Redevances d'égouts

Sewer Surcharge, $1,268,121 = 6%

Paiements tenant lieu d'impôts

Payments in lieu of taxes , $63,680 = 0%

Recettes fonctions parti-culières

Revenues specific func-tions , $3,539,207 = 18%

Frais pour service d'ordures ménagères

Garbage Service Fees, $1,095,167 = 5%

Contribution des ré-serves

Reserve contributions, $76,000 = 0%

Redevances d'aménagementDevelopment charges, $588,543 =

3%

Autres Other, $930,264 = 5%

Taux d’utilisation résidentiel du dépotoir Residential Landfill User Fee

NEW2009

2010 2011 2012 2013 $-

$300

$600

$179 $179 $179 $179 $179


Réquisition municipale localeLocal municipal Levy

2008 2009 2010 2011 2012 2013 3rd

draft

-

5,000,000

10,000,000

$6,346,905 $7,045,525

$7,581,185 $7,868,606 $7,868,606

$8,923,453


Projets capitaux 2013 Capital Projects


S:\Common\Rapports Financiers\115 CAO Office\Budget 2013\2013 budget Draft 3 - projets capitaux.xlsx

22

Réserves / ReservesYear

AnnéeDeferred RevenueRevenus reportés

ReservesRéserves

Reserve Funds

Fonds de réserves

Total

2013 (as per budget)

$167,135 + $2,631,624

+ $3,337,051 = $6,135,810

2012(estimates/ estimées)

$2,453,184 + $3,948,611

+ $3,530,794 = $9,932,589

2011 $1,962,557 + $3,951,211

+ $3,355,331 = $9,569,099

2010 $5,168,399 + $4,016,768

+ $4,522,431 = $13,707,598

2009 $6,180,321 + $3,091,656

+ $5,225,601 = $14,497,578

2008 $4,191,556 + $2,968,658

+ $4,339,554 = $11,499,795Présentation publique 10 décembre 2012 - Public Presentation December

10 2012 23

Revenus des Frais de redevanceDevelopment Charges Revenues

2008 2009 2010 2011 2012

(Dec10)

$0.00$500,000.00

$1,000,000.00$1,500,000.00$2,000,000.00$2,500,000.00$3,000,000.00$3,500,000.00

$583,267

$3,346,742

$320,603

$658,234$1,160,388

Develop-ment ChargeFrom 2005 to mid 2009 = $4,558

From mid 2009 to 2011 = $17,531

2012 = $ 18,513


S:\Common\Rapports Financiers\115 CAO Office\Budget 2013\2013 budget Draft 3 - reserves - public presentation Dec 10 2012.xlsx


Réserves / Reserves

EmpruntsLoans

YearAnnée

PrincipalCapital

InterestIntérêt

Total

*2012(en attente de modifications / pending amendments)

$18,459,786 $12,553,937 $31,013,723

2011 $ 18,817,044 $ 13,333,249 $ 32,150,293

2010 $5,587,802 $1,766,245 $7,354,0472009 $6,405,615 $2,324,533 $8,730,1482008 $7,547,890 $2,380,509 $9,928,3992007 $7,884,012 $2,551,328 $10,435,340



Emprunts totaux /Total Loans31/12/2012

Eau et égouts / Water and Sewer 29,561,982.18 95.32%Taxation 1,451,741.37 4.68%

31,013,723.55 100%

Capacité d’endettementBorrowing capacity

Principal Payments 18,817,044.00 Interests Payments 13,333,249.40 LOANS AS OF 31/12/2011 32,150,293.40

Total Loans Repaid in 2012 (principal & interests) (1,668,502.71)

Confirmed new loans in 2012Principal Payments 503,000.00 Approx. Interests payments 28,932.86

531,932.86 Total estimated debts/loans as of 31/12/2012 31,013,723.55

Total loans repaid in 2013 (principal & interest) (1,617,651.26)Total estimated debts as of end of 2015 29,396,072.29

Budget 2013 - Capital proposed loansfinanced through taxation 639,576.64 $ Fire stationfinanced through taxation 1,000,000.00 $ Bridgefinanced through taxation 200,000.00 $ Bridge Burton

financed through user fees 408,638.00 $ Embrun Lagoon

financed through user fees 939,818.00 $ Service to Ind. Park

3,183,032 .00 $ Estimated interests costs 2,072,220 .00$

Total estimated debts/loans as of 31/12/2013 34,651,324.29$

MAXIMUM DEBT CAPACITY = APPROX $ 42,000,000.00 Emprunt potentiel / prinicipal interet $7,348,675.71

28

Questions et commentairesQuestions and comments


introduction

Documents

budget draft

budget jour

budget tabling

public presentation

budget workshop day

draft prsentation publique

budgetprsentation publique

highest2011 tax ranking