The Corporation of the County of Northumberland
Finance and Audit Committee
Agenda

Tuesday, March 05, 2024 at 11:00 A.m. - 12:30 P.m.

Council Chambers

555 Courthouse Road, Cobourg, ON K9A 5J6

Hybrid Meeting (In-Person and Virtual)

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1.

Notices

1.a

Accessible Format

If you require this information in an alternate format, please contact the Accessibility Coordinator at [e-mail] or 1-800-354-7050 ext. 2327.

1.b

Meeting Format

This Committee meeting will be held using a hybrid meeting model. The public is invited to attend in-person in Council Chambers. Alternatively, the public may view the Committee meeting via live stream, join online, or join by phone using Zoom Conference technology. If you have any questions, please email [e-mail].

• Attend in-person in Council Chambers, located at 555 Courthouse Road, Cobourg
• Watch a livestream by visiting Northumberland.ca/Council
• Join online using Zoom
• Join by phone using Zoom

2.

Call to Order

2.a

Territorial Land Acknowledgement

3.

Approval of the Agenda

• Recommended Motion:

  "That the agenda for the March 5, 2024 Finance and Audit Committee be approved."

4.

Disclosures of Interest

5.

Delegations

6.

Business Arising from Last Meeting

7.

Communications

7.a

Correspondence, City of Cambridge 'Catch and Release Justice'

• Recommended Motion:

  "That the Finance & Audit Committee receive the correspondence from the City of Cambridge regarding 'Catch and Release Justice' for information, noting that County Council previously considered correspondence regarding this subject matter and subsequently received the correspondence for information; and

  Further That the Committee recommend that County Council receive this correspondence for information."

7.b

Correspondence, 'Social and Economic Prosperity Review'

• Eastern Ontario Warden' Caucus (EOWC)
• Municipality of Calvin
• United Counties of Prescott and Russell
• Town of Hanover
• Town of Orangeville
• Township of Ramara

• Recommended Motion:

  "That the Finance & Audit Committee receive the correspondence from the Eastern Ontario Wardens' Caucus (EOWC), Municipality of Calvin, United Counties of Prescott and Russell, Town of Hanover, Town of Orangeville and Township of Ramara regarding 'Social and Economic Prosperity Review' for information, noting that County Council previously considered correspondence regarding this subject matter at the December 13, 2023 County Council meeting and subsequently received the correspondence for information; and

  Further That the Committee recommend that County Council receive this correspondence for information."

7.c

Correspondence, Town of Plympton-Wyoming 'Carbon Tax'

• Recommended Motion:

  "That the Finance & Audit Committee receive the correspondence from the Town of Plympton-Wyoming regarding 'Carbon Tax' for information; and 

  Further That the Committee recommend that County Council receive this correspondence for information."

8.

Staff Reports

8.a

Report 2024-031 '2023 Audit Planning Report and Audit Engagement Letter'

Matthew Nitsch, Director Finance / Treasurer
Richard Steiginga, Partner, Baker Tilly 

• Recommended Motion:

  “That the Finance and Audit Committee, having considered Report 2024-031 ‘2023 Audit Planning Report and Audit Engagement Letter’, recommend that County Council authorize the Warden and Deputy Warden to sign the acknowledgement in the Audit Planning Report on behalf of Northumberland County Council.” 

8.b

Report 2024-032 '2024 Northumberland County Tax Ratios'

Matthew Nitsch, Director Finance / Treasurer

• Recommended Motion:

  “Whereas County Council is responsible for setting tax policy in Northumberland County using tax ratios; and

  Whereas on February 28th, 2023 Peter Frise (from Municipal Tax Equity (MTE) Consultants Inc.) did a presentation to County Council and recommended that the County begin to reduce its multi-residential tax ratio from 2.0 towards the new multi-residential ratio of 1.0; and

  Whereas County Council approved a reduction in the multi-residential tax ratio from 2.0 to 1.8 in 2023; and

  Whereas MTE Consultants Inc. continues to recommend that its municipal clients gradually reduce their multi-residential tax ratio towards 1.0 based on the expectation that this change will eventually be legislated; and 

  Whereas the Northumberland Treasurers Inter-Municipal Working Group agrees that the County should continue to gradually reduce the multi-residential tax ratio toward the new multi-residential tax ratio of 1.0;

  Now Therefore Be It Resolved That the Finance and Audit Committee, having considered Report 2024-032 ‘2024 Northumberland County Tax Ratios’, recommend that County Council approve a further reduction in the 2024 multi-residential tax ratio from the current 1.8 to 1.6.”

8.c

Report 2024-033 'January 2024 Year-To-Date Financial Results'

Matthew Nitsch, Director Finance / Treasurer

• Recommended Motion:

  “That the Finance and Audit Committee receive Report 2024-033 ‘January 2024 Year-To-Date Financial Results’ for information; and

  Further That the Committee recommend that County Council receive this report for information.”

8.d

Report 2024-034 '2023 Council Remuneration and Expenses'

Matthew Nitsch, Director Finance / Treasurer
Joan Doucet, Manager of Human Resources / Payroll

• Recommended Motion:

  “That the Finance and Audit Committee receive Report 2024-034 ‘2023 Council Remuneration and Expenses’ for information; and 

  Further That the Committee recommend that County Council receive this report for information.”

9.

Other Matters Considered by Committee

10.

Media Questions

11.

Closed Session

N/A

12.

Motion to Rise and Result from Closed Session

N/A

13.

Next Meeting - Tuesday, April 2, 2024 at 11:00 a.m.

14.

Adjournment