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Home My WebLink AboutAFC 2015-07-09 Agenda.pdfCityCityCityCity of Maple Ridgeof Maple Ridgeof Maple Ridgeof Maple Ridge Audit & Finance CommitteeAudit & Finance CommitteeAudit & Finance CommitteeAudit & Finance Committee July July July July 9999, 2015, 2015, 2015, 2015 1:301:301:301:30 P.MP.MP.MP.M.... Blaney RoomBlaney RoomBlaney RoomBlaney Room Chairperson:Chairperson:Chairperson:Chairperson: Councillor Masse Committee Members:Committee Members:Committee Members:Committee Members: Mayor Read; Councillors: C. Bell; T. Shymkiw Staff:Staff:Staff:Staff: Acting Chief Administrative Officer: F. Quinn GM – Corporate & Financial Svc: P. Gill Manager of Accounting: C. Nolan Manager of Financial Planning T. Thompson Manager Sustainability & Corporate Planning L. Benson RecordingRecordingRecordingRecording Secretary:Secretary:Secretary:Secretary: Amanda Gaunt AGENDAAGENDAAGENDAAGENDA 1.1.1.1. Approval ofApproval ofApproval ofApproval of aaaagendagendagendagenda 2.2.2.2. Approval of minutes of Approval of minutes of Approval of minutes of Approval of minutes of June 15June 15June 15June 15, 2015, 2015, 2015, 2015 3.3.3.3. Assurance Requirements Assurance Requirements Assurance Requirements Assurance Requirements –––– Downtown Downtown Downtown Downtown Parking SocietyParking SocietyParking SocietyParking Society 4.4.4.4. Business Planning Process Business Planning Process Business Planning Process Business Planning Process –––– Information on Pitt Meadows 2015 ProcessInformation on Pitt Meadows 2015 ProcessInformation on Pitt Meadows 2015 ProcessInformation on Pitt Meadows 2015 Process 5.5.5.5. Fiscal Impact Analysis ModelFiscal Impact Analysis ModelFiscal Impact Analysis ModelFiscal Impact Analysis Model 6.6.6.6. Next meetingNext meetingNext meetingNext meeting • To be determined “Original signed by Catherine Nolan”____ Agenda submitted by: C. Nolan, CPA, CGA Manager of Accounting CityCityCityCity of Maple Ridgeof Maple Ridgeof Maple Ridgeof Maple Ridge Audit & Finance CommitteeAudit & Finance CommitteeAudit & Finance CommitteeAudit & Finance Committee Meeting MinutesMeeting MinutesMeeting MinutesMeeting Minutes June 15, 2015 The Minutes of the Audit and Finance Committee Meeting held in the Blaney Room of the Municipal Hall, 11995 Haney Place, Maple Ridge, BC on Monday, June 15, 2015 at 7:34a.m. PRESENTPRESENTPRESENTPRESENT Committee MembersCommittee MembersCommittee MembersCommittee Members Municipal StaffMunicipal StaffMunicipal StaffMunicipal Staff Councillor Masse, Chair K. Swift, Acting Chief Administrative Officer Councillor Bell P. Gill, General Manager, Corporate & Financial Services Councillor Shymkiw C. Nolan, Manager of Accounting T. Thompson, Manager of Financial Planning L. Benson, Manager of Sustainability and Corporate Planning The meeting was called to order at 7:34 a.m. 1. Approval of agendaApproval of agendaApproval of agendaApproval of agenda The agenda was approved with the addition of the following item: Business Planning ExpectationsBusiness Planning ExpectationsBusiness Planning ExpectationsBusiness Planning Expectations MOVEDMOVEDMOVEDMOVED by Councillor Masse and SECONDEDSECONDEDSECONDEDSECONDED by Councillor Bell that the agenda be approved as amended. CARRIEDCARRIEDCARRIEDCARRIED 2. Approval of minutes of Approval of minutes of Approval of minutes of Approval of minutes of May 4May 4May 4May 4, 2015, 2015, 2015, 2015 MOVEDMOVEDMOVEDMOVED by Councillor Masse and SECONDEDSECONDEDSECONDEDSECONDED by Councillor Bell that the minutes of May 4, 2015 be approved. CARRIEDCARRIEDCARRIEDCARRIED Note: Councillor Shymkiw joined the meeting at 7:39 a.m. 3. Fiscal Impact Analysis ModelFiscal Impact Analysis ModelFiscal Impact Analysis ModelFiscal Impact Analysis Model The Committee discussed options for cost allocation methodologies for protective services and transportation costs. The Committee was in agreement that it was appropriate to allocate protective services costs on a per capita basis, and transportation costs on an appropriate linear measure. Audit & Finance Committee Meeting Minutes June 15, 2015 Page 2 4. Business Planning ExpectationsBusiness Planning ExpectationsBusiness Planning ExpectationsBusiness Planning Expectations The Committee discussed the level of detail Council would like to see in business plans this year. The Chair of the Audit & Finance Committee will look for Council input at the June 15, 2015 Council Workshop meeting. 5. Next MeetingNext MeetingNext MeetingNext Meeting – Within the next 2 weeks. Staff liaison is to provide the committee with options for meeting times. AdjAdjAdjAdjournmentournmentournmentournment –––– 8:558:558:558:55 ____________________________________________ B. Masse, Chair 1 of 2 CityCityCityCity of Maple Ridgeof Maple Ridgeof Maple Ridgeof Maple Ridge TO:TO:TO:TO: Councillor Bob Masse and MEETINGMEETINGMEETINGMEETING DATE:DATE:DATE:DATE: 9-July-2015 Members of the Audit & Finance Committee FILE NO:FILE NO:FILE NO:FILE NO: FROM:FROM:FROM:FROM: Manager of Accounting MEETING:MEETING:MEETING:MEETING: SUBJECTSUBJECTSUBJECTSUBJECT: Assurance Requirements – Downtown Parking Society EXECUTIVE SUMMAEXECUTIVE SUMMAEXECUTIVE SUMMAEXECUTIVE SUMMARY:RY:RY:RY: The City entered into an agreement with the Downtown Parking Society (DPS) in 1993 for the management of City owned parking facilities. That agreement entitles the City to the net revenue generated by those facilities and includes a requirement for annual audited financial statements. Since 1993 the cost of audit services has increased and the City has started to incorporate different requirements into more recent agreements. In order to balance the need for independent verification of financial information provided by the DPS with the cost, staff recommend that the agreement be amended to require a financial statement audit once every five years with either City staff using standard audit methods to confirm financial assertions or by requiring a review engagement for intervening years. A review engagement provides assurance that nothing has come to the auditor’s attention that would indicate the financial statements are inaccurate. RECOMMENDATIONRECOMMENDATIONRECOMMENDATIONRECOMMENDATION:::: That That That That the agreement with the Downtown Parking Societhe agreement with the Downtown Parking Societhe agreement with the Downtown Parking Societhe agreement with the Downtown Parking Society be amended to require a financial sty be amended to require a financial sty be amended to require a financial sty be amended to require a financial statement tatement tatement tatement audit once five years with assurance achieved in intervening years either through the work of City audit once five years with assurance achieved in intervening years either through the work of City audit once five years with assurance achieved in intervening years either through the work of City audit once five years with assurance achieved in intervening years either through the work of City staff or through a review engagement.staff or through a review engagement.staff or through a review engagement.staff or through a review engagement. DISCUSSION: DISCUSSION: DISCUSSION: DISCUSSION: The City has a long-standing agreement with the Downtown Parking Society (DPS) for the management of City owned parking facilities. Under that agreement the City is entitled to receive the net revenues generated from these facilities. In 2014, the operation of the parking facilities generated $18,208; after retaining $5,000 toward 2015 operating expenses, the DPS has remitted $13,208 to the City. The agreement between the City and the DPS currently requires the annual submission of audited financial statements. The agreement was first drafted in 1993 and the requirement for audited financial statements was a standard provision at that time. Since then, the cost associated with audit services has increased and the city has started to incorporate different requirements into more recent agreements. The last audit of DPS financial statements was conducted for 2013 and cost in excess of $7,000. Total DPS revenues for 2013 were $38,000. DPS financial statements for 2014 were compiled by an accounting firm at a cost of $2,000; this type of engagement does not provide any assurance as to their accuracy. In order to balance the need to independently verify the financial information provided by DPS with the cost of doing so staff recommend that the requirement for annual audited financial statements be amended. Sufficient assurance could be achieved by asking for an audit once every five years. In I~ -· mapleridge.ca 2 of 2 the intervening years assurance could be achieved by city staff applying standard audit methods to confirm financial assertions or by requiring a review engagement. A review engagement provides assurance that nothing has come to the auditor’s attention to indicate the financial statements are not accurate. CONCLUSIONS:CONCLUSIONS:CONCLUSIONS:CONCLUSIONS: Amending the assurance requirements asked of the DPS balances the need to independently verify financial information provided against the cost of doing so while providing sufficient assurance about the accuracy of the financial information provided to the City. “Original signed by Catherine Nolan”_______________ Prepared by: Catherine Nolan, CPA, CGA Manager of Accounting “Original signed by Paul Gill”______________________ Approved by: Paul Gill, CPA, CGA GM, Corporate and Financial Services “Original signed by Frank Quinn”____________________ Concurrence: Frank Quinn, MBA, P. EngFrank Quinn, MBA, P. EngFrank Quinn, MBA, P. EngFrank Quinn, MBA, P. Eng Acting Acting Acting Acting Chief AdministratiChief AdministratiChief AdministratiChief Administrative Officerve Officerve Officerve Officer 1 | P a g e CityCityCityCity of Maple Ridgeof Maple Ridgeof Maple Ridgeof Maple Ridge TO:TO:TO:TO: Audit and Finance Committee DATE:DATE:DATE:DATE: July 7, 2015 FROM:FROM:FROM:FROM: Chief Administrative Officer MEETING:MEETING:MEETING:MEETING: SUBJECTSUBJECTSUBJECTSUBJECT: Business Planning Process – Information on Pitt Meadows 2015 Process EXECUTIVE SUMMARY: EXECUTIVE SUMMARY: EXECUTIVE SUMMARY: EXECUTIVE SUMMARY: At the Audit and Finance Committee meeting on June 15, 2015, questions were asked about the budget process in Pitt Meadows. We spoke to Pitt Meadows staff and reviewed the material provided to Pitt Meadows Council. This report summarizes our findings. RECOMMENDATION(SRECOMMENDATION(SRECOMMENDATION(SRECOMMENDATION(S):):):): None, for information purposes only.None, for information purposes only.None, for information purposes only.None, for information purposes only. DISCUSSION: DISCUSSION: DISCUSSION: DISCUSSION: At the Audit and Finance Committee meeting on June 15, 2015 (when the next Maple Ridge business planning process was discussed) the process used by Pitt Meadows in their 2015 financial plan deliberations was raised. We spoke to Pitt Meadows staff and reviewed their business planning material. Here are the highlights: • Late October 2014: A financial overview was presented that included operating and capital budgets. The presentation is attached as Appendix 1. • Early December 2014: Each department presented their business plans which included a summary table of their budget. • January 21, 2015: All department budget summaries were reviewed by Council. Each departmental budget was approved by Council Resolution. The minutes and material presented at budget deliberations are attached as Appendix 2. Pitt Meadows and Maple Ridge have similar business planning and financial planning processes. The written material provided to Councils include an overview of services, key challenges as well as budget summaries. Pitt Meadows does not produce a Financial Overview report like Maple Ridge does. Pitt Meadows believes they have less of an opportunity to adjust service levels for shared services such as Police Housing and Support and Parks and Recreation. They classify these areas as “contract partners”. In Maple Ridge, these areas receive a higher level of scrutiny. I~ -· mapleridge.ca 2 | P a g e Pitt Meadows Council received a “2015 Executive Summary” which is a two page table showing the budget changes in 2015 compared to 2014. This summary can be found in the last two pages of Appendix 1. In Maple Ridge, the changes to each year of the five year plan are described over seven pages of tables and explanatory notes in the Financial Plan Overview Report. We also provide a reconciliation of budget changes made to the previously approved budget. In this regard, our information is more detailed. Opportunities to improve our own processes and reports There are some areas in which our presentation and processes could be improved. 1. Pitt Meadows provided changes in costs in terms of the percentage property tax increase. In other words, the tax increase driven by each department was highlighted. 2. After each section, Pitt Meadows Council considered a separate resolution confirming their satisfaction with that portion of the budget. Adopting these changes would further enhance our process. The first item regarding the property tax impact could be shown on each budget page. Further, as each section presents their business plans, Council may wish to consider separate resolutions in support of the business plan and associated budget. As can be seen from the minutes of the January, 2015 meeting in Pitt Meadows, some items may require further discussion and can be brought back to a future meeting. Where the discussion relates to personnel, further discussion would be at a Closed meeting. Another relatively new feature to the Maple Ridge Business Planning process is the process review; the reviews for each area are identified in the business plans. Our business planning process has evolved over the years and the changes outlined herein will be a further enhancement. “Original signed by Trevor Thompson___________ Prepared by: Trevor Thompson, CPA, CGA Manager of Financial Planning “Original signed by Paul Gill”__________________ Approved by: Paul Gill, CPA, CGA, FRM General Manager: Corporate & Financial Services “Original signed by Frank Quinn”________________ Concurrence: Frank QuinnFrank QuinnFrank QuinnFrank Quinn Acting Acting Acting Acting Chief Administrative OfficerChief Administrative OfficerChief Administrative OfficerChief Administrative Officer Attachments: Appendix 1: City of Pitt Meadows 2015 Financial Plan Workshop, October 28, 2014 Appendix 2: City of Pitt Meadows 2015-2019 Budget Deliberations, January 21, 2015 #122472v1 Minutes of the SPECIAL MEETING of Pitt Meadows City Council held on Tuesday, October 28, 2014 at 6:00 p.m. in the Meadows Room of the Pitt Meadows City Hall, 12007 Harris Road, Pitt Meadows, British Columbia. PRESENT: Elected Officials: Mayor D.A. Walters Councillor B. Bell Councillor J. Elkerton Councillor T. Miyashita Councillor D. Murray Councillor G. O’Connell Staff K. Grout, Chief Administrative Officer M. Roberts, Director of Financial Services & Facilities D. Philp, IT Coordinator/Business Analyst K. Zanon, Acting Director of Operations and Development Services L. Jones, Director of Human Resources & Communication D. Jolley, Fire Chief L. Graham, Economic Development Coordinator C. Harding, Manager of Financial Services A. Berry, Manager of Development Services D. Boag, Director of Parks and Facilities D. Cramb, Senior Recreation Manager, Pitt Meadows Area Inspector D. Fleugel, OIC, Ridge Meadows Detachment M. Jones, Manager, Police Services, Ridge Meadows Detachment L. Kelly, Deputy Clerk The meeting was called to order at 6:00 p.m. A. ADOPTION OF AGENDA MOVED by Councillor O’Connell, SECONDED by Councillor Bell, THAT the Agenda for the October 28, 2014 Special Meeting of Council be adopted as amended with the addition of a Question Period. CARRIED. B. WORKSHOP 1. 2015 Financial Plan Workshop. Mr. Mark Roberts, Director of Finance and Facilities, provided a presentation regarding the Financial Planning process, the capital and operating budgets, some of the financial opportunities and challenges and the next steps to be taken, which include presentations on December 10 and 11, deliberations on January 21 and 22, 2015, adoption of the Financial Plan Bylaw on March 3, 2015, and adoption of the Tax Rate Bylaw in early May, 2015. The PowerPoint is included as Attachment 1 and forms part of these Minutes. The 2015 Executive Summary of Budget Drivers – Proposed is included as Attachment 2 and forms part of these Minutes. Discussion ensued with the following points included:  Mill rates for each municipality are different; staff were requested to provide mill rates to compare municipal property taxes; staff advised that a presentation during the Finance 101 workshop on November 27, 2014 will include information regarding mill rates;  Two comments regarding construction of the North Lougheed corridor: how will Pitt Meadows pay for building the North Lougheed corridor at an estimated cost of $18.1 Million; a second comment was that the road would be constructed by developers through negotiations at the appropriate time; staff advised that it is not possible to speculate on how the road will be paid for at this time since we do not have sufficient information, however if, in fact, $18.1 Million was required to be funded by the City, staff advised there are not sufficient funds in reserves for this purpose;  2% of the money received by the City is through grants; is there an opportunity to be more proactive in applying for grants; staff advised that the 2% grants number is primarily for operating grants and the opportunities are getting fewer and fewer; however, there are possible opportunities for capital grants through the New Building Canada Plan program; the funding is 1/3 federal, 1/3 provincial and 1/3 local government; the City would have the option of using its reserves, for example, from the remaining land sale proceeds from the South Bonson sale, or through debt;  DCCs - 38%, the City must provide 62% for the North Lougheed corridor - where will we get it; also expropriation of land is a significant concern;  disappointed that further budget reductions not made in the last budget for items identified as no risk, would have further reduced tax increase. Minutes of the Special Council Meeting - October 28, 2014 806 C. QUESTION PERIOD Bill Dingwall, Pitt Meadows, said the presentation was excellent, very informative; suggested webcasting of the presentation would be beneficial. Mike Stark, Pitt Meadows, asked if the written version of Mr. Roberts’ presentation would be made publicly available; staff advised that it will be posted on the website. Mike Stark, Pitt Meadows, with the single family assessment at $450,000; does this include condos; staff advised that multi-family homes are not included in the assessment. Michael Hayes, Pitt Meadows, said it was an excellent presentation. Andrew Thompson, Pitt Meadows, requested the number of employees; staff advised that there are 60 full time equivalent employees including 7 part time employees. D. ADJOURNMENT MOVED by Councillor O’Connell, SECONDED by Councillor Bell, THAT this meeting now be adjourned at 7:30 p.m. CARRIED. Signed: Certified Correct: Mayor Corporate Officer Minutes of the Special Council Meeting - October 28, 2014 807 City of Pitt Meadows 2015 Financial Plan Workshop Special Council –October 28, 2014p, 2015 Financial Plan Workshop Agenda •Purpose of Today’s Workshop Fi i l Pl i P•Financial Planning Process •Budget Facts & Figures •2015 Capital Budget •2015 Operating Budget •Financial Opportunities and Challengesppg •Next Steps •Opportunity for Questions, Comments & Public Input Minutes of the Special Council Meeting - October 28, 2014 808 - C ity of Pitt Mudows The ,I Place 2015 Financial Plan Workshop Purpose of Today’s Workshop •To provide: –Context for Council Budget Deliberations –Information for decision making purposes during the budget finalization meetings in January •No decisions are required Financial Planning Process Minutes of the Special Council Meeting - October 28, 2014 809 --.:loss expenses .;;;;futiire ... -ncome_ -future revi - .....ttv- value -· .. , 2015 Financial Plan Workshop Financial Planning Process •Guidelines Set & Budget Packages Distributed – Jun 2014 •Capital & Operating Budgets Drafted by Departments –Jul/Aug 2014 •Finance Department Budget Review –Sep 2014 •Corporate Leadership Team Review – Oct 2014 •Budget Workshop & Public Input – Oct 28, 2014 •New Council Orientation & Finance Concepts – Nov 27, 2014 •Business Plan Presentations & Public Input – Dec 10/11, 2014 •Budget Deliberation by Council & Public Input – Jan 14/15, 2015 •Final Presentation to Council & Public Input –Feb 17, 2015p, •Financial Plan Bylaw –Three Readings – Feb 17, 2015 •Financial Plan Bylaw –Adoption – Mar 3, 2015 Note -All presentations are advertised and are open for public attendance 2015 Financial Plan Workshop Financial Planning Process •Improvements to 2015 Planning Process: 1. Budget Guideline Document 2. Executive Summary 3. Assets Management Plans Minutes of the Special Council Meeting - October 28, 2014 810 2015 Financial Plan Workshop Financial Planning Process •Budget Guideline Principles: 1. Business Plans must align with Corporate Strategic Plan 2. Base budgets prepared to match existing services levels 3. Cost increases in excess of inflation will be highlighted to Council 4. New or enhanced service levels require a Decision Package 5 Citl l bl l t d fdi tit & 5.Capital plans balance replacement needs, funding constraints & reserves` long-term health 2015 Financial Plan Workshop Financial Planning Process •Budget Guideline Principles – (cont’d): 6. Increased annual provisions to reserves will continue 7. Only conservative & sustainable revenues will be incorporated 8. Taxation from new construction (growth) allocation method 9. Debt used as a last option Minutes of the Special Council Meeting - October 28, 2014 811 2015 Financial Plan Workshop Financial Planning Process •Budget Approach: –Approach: Zero-based budgeting –Review: Contemplate spent versus budget amount for last 3 years –Involve: Staff at all levels 2015 Financial Plan Workshop Financial Planning Process •Budget Approach: Ak I thi th b t f d i b i ? I thi till i d?–Ask: Is this the best way of doing business? Is this process still required? –Ask: Would it be more economical to hire someone or pay a contract fee? –Ask: Would a multi-year contract be more economical than buying when needed? –Ask: Would two departments benefit by working together? –Ask: Could this service be shared with another municipality or agency? Ak A f ii d/ bl ?–Ask: Are fees competitive and/or reasonable? –Ask: Are cost recovery fees high enough to recover all costs? –Ask: Is this a new or enhanced service level? Minutes of the Special Council Meeting - October 28, 2014 812 2015 Financial Plan Workshop Financial Planning Process •Strategic Plan – Articulates Council’s high level Goals & Objectives Bi Pl Id tifi bl d t t l Tkt t th St t i Pl•Business Plan –Identifies measurable departmental Tasks to meet the Strategic Plan •Financial Plan – Attaches the Resources to achieve the Business Plan Strategic Plan Business Plan Financial Plan 2015 Financial Plan Workshop Financial Planning Process Provision of Services Budget Driver •Essential Services: –Police, Fire, Water, Sewer, Drainage, Dyking, Roads •Priority Services: –Parks, Recreation, Library, Bylaw Enforcement, Licensing, Arts, Culture, Heritage, Planning, Garbage/Recycling, Enviro/Sustainability Management, Economic Development •Support Services: –Communications, Human Resources, Payroll, Finance, Administration, Legislative Services, Information Technology, Facilities Minutes of the Special Council Meeting - October 28, 2014 813 2015 Financial Plan Workshop Financial Planning Process – Governed by a Legislated Process •Municipal Purpose (Community Charter, Section 7) –Provide good governmentgg –Provide services, laws and other matters for community benefit –Provide stewardship of public assets –Foster economic, social and environmental well-being of community •Financial Plan (Community Charter, Section 165) – Adopt a 5-Year Plan (can be amended anytime during the year) •Annual Property Tax Bylaw (Community Charter, Section 197) –Tax rates adopted by bylaw before May 15, 2015pyy y –Authority to levy taxes on properties to allocate funding for services •Public Consultation Process (Community Charter, Section 166) – Ensures the public have the opportunity to comment Budget Facts & Figures Minutes of the Special Council Meeting - October 28, 2014 814 2015 Financial Plan Workshop Budget Facts & Figures –Tax Increases 2004 - 2014 6.00 Average Tax Increase = $71/Year 2.00 3.00 4.00 5.00 Vancouver CPI Tax Increase $71/Year 0.00 1.00 2015 Financial Plan Workshop Budget Facts & Figures –New / Improved Services Since 2004 Department New / Improved Services Rti & Pk Sth B Cit Ct Hi ktbd k N k (ML Pk Wtf t Pk)Recreation & Parks •South Bonson Community Ctr •Arena •Senior centre •Harris skateboard park •Rehabilitated Harris pool •Artificial turf field •New parks (McLean Park, Waterfront Park) •Recreation centre expansion •Spirit Square Transportation •Built Airport Way •Replaced Harris Rd North Alouette Bridge •Replaced Kennedy Rd Katzie Slough Bridge •Active transportation (bike lanes, trails, crosswalks, sidewalks) Arts & Culture •Library Economic Development •Support business community Fire •Paid-on-call services •2 career full-time members •1 Assistant Chief •Fire Hall renovation and addition Police •City reached 15,000 people costs went to 90% from 70%•New community police office Other •Bylaw officer •Hazardous spill response •Health & safety coordinator •Invasive weed control •Emergency preparedness •Works yard expansion (underway) •City Hall renovation – Meadows Room Minutes of the Special Council Meeting - October 28, 2014 815 ... .... 2015 Financial Plan Workshop Budget Facts & Figures – Service Value (2014) Fire Rescue & Emergency Services Transportation & Public Works Library Debt Service 93 66 117 43 Cbl TV(HDB i) Car Insurance Total Water Utility Sewer Utility Solild Waste Drainage Utility Transfer to Reserves Police Services General Government Parks & Leisure Services Development Services Fire, Rescue & Emergency Services 600 1,800 2,822438283 253 98 405 491 209 237 89 93 Gas & Electricity Home Insurance Home Security System Telephone & Internet Cable TV (HD Basic) 2,250850 350 900 600 2015 Financial Plan Workshop Budget Facts & Figures – 2014 SF Residential Tax Comparison Municipality Taxes Utilities Total Charges West Vancouver 3,301 936 4,237 North Vancouver District 2,469 1,473 3,942 White Rock 3,276 484 3,760 New Westminster 2,534 1,196 3,730 Port Moody 2,674 964 3,638 Vancouver 2,541 1,030 3,571 Coquitlam 2,244 1,093 3,337 Burnaby 2,184 1,133 3,317 Richmond 2,113 1,117 3,230 North Van, City of 2,148 1,057 3,205y Port Coquitlam 2,048 909 2,957 Maple Ridge 2,041 894 2,935 Delta 2,074 818 2,892 Langley Township 1,754 1,126 2,880 Pitt Meadows 1,835 1,012 2,847 Surrey 1,601 1,173 2,774 Langley City 1,797 933 2,730 Minutes of the Special Council Meeting - October 28, 2014 816 CITY OF -----·-----:==•\W1•S111 Pitt Meadows ~::!II The ~ Place 2015 Financial Plan Workshop Budget Facts & Figures –2014 Business to Residential Tax Ratio Burnaby Vancouver Coquitlam 3.99 4.27 4.31 Abbotsford Surrey Maple Ridge Port Moody Langley, Township Mission Port Coquitlam Delta Pitt Meadows Richmond North Vancouver, City North Vancouver, District New Westminster 245 2.84 2.85 2.89 2.97 3.00 3.02 3.04 3.10 3.24 3.43 3.47 3.52 0.00 1.00 2.00 3.00 4.00 5.00 Chilliwack Langley, City White Rock West Vancouver Abbotsford 2.01 2.29 2.37 2.39 2.45 2015 Financial Plan Workshop Budget Facts & Figures –Allocation of Tax Burden Over Time 60%62% 60% 70% 29%27% 11%11%10% 20% 30% 40% 50% 60% 0% Class 1 (residential)Class 6 (business)Other Minutes of the Special Council Meeting - October 28, 2014 817 I I I 2015 Financial Plan Workshop Budget Facts & Figures – Growth Year Population Growth % 1% Tax Equates to Growth ($) 2005 15,812 8.27% 87,000 719,800 2006 (Census)16,302 6.09%95,200 579,700 2007 16,557 4.23%102,400 433,300 2008 17,387 6.04%113,100 682,900 2009 17,875 2.02%119,900 242,000 2010 18,054 2.26%124,800 282,200 2011 (Census)18,282 0.37%132,900 48,600 2012 18 472 3 51%146 500 514 700201218,472 3.51%146,500 514,700 2013 18,648 0.84%150,700 -126,300 2014 (estimate)18,834 1.51%156,000 235,700 2015 (estimate)19,022 1.25%159,600 200,000 2015 Financial Plan Workshop Budget Facts & Figures – Reserve Balances 2007-2013 Year Operating Capital Current Year Surplus Development Cost Charges Total 2007 3,252,000 12,795,000 273,000 6,714,000 23,034,000 2008 2,280,000 12,590,000 731,000 4,502,000 20,103,000 2009 2,988,000 11,418,000 908,000 2,876,000 18,190,000 2010 1,984,000 11,089,000 72,000 3,464,000 16,609,000 2011 1,938,000 9,680,000 485,000 4,029,000 16,132,000 2012 1 958 000 13 339 000 207 000 4 581 000 20 085 00020121,958,000 13,339,000 207,000 4,581,000 20,085,000 2013 2,898,000 13,285,000 14,000 5,544,000 21,741,000 Average 2,471,000 12,028,000 384,000 4,530,000 19,413,000 The City Manages Assets Valued at $173 Million Minutes of the Special Council Meeting - October 28, 2014 818 --------------------------- 2015 Financial Plan Workshop Budget Facts & Figures –Assets •City has approximately $173 Million in assets – $51 Million land / $122 Million infrastructure/equipment – original cost $4 8 i i –Depreciation $4.8 Million per year – Annual replacement cost is significantly higher (conservative estimate) $8,100,000 •Asset Funding - 2014 – General Fund Capital 3,200,000 – Utility Capital 1,700,000 –Road Levies (estimate)300,000(), $5,200,000 Total Annual Infrastructure Funding Gap (estimate)$ 2,900,000 2015 Financial Plan Workshop Budget Facts & Figures –Tax Classes - 2014 Class Description Tax Class #Tax Rate Per $1,000 Net Taxable Values ($) Revenue ($) (%) Ratio Residential 1 7,010 3.8720 2,593,230,388 10,040,988 62.01 1.00 Utilities 2 41 36.5980 6,271,380 229,520 1.42 9.45 Major Industry 4 2 38.5609 3,282,800 126,588 0.78 9.96 Light Industry 5 44 16.8457 46,091,400 776,442 4.79 4.35 Business & Other 6 216 11.9989 360,863,300 4,329,963 26.74 3.10 Recreation/Non Profit 8 53 10 3067 21 854 600 225 249 139 266Recreation/Non Profit 8 53 10.3067 21,854,600 225,249 1.39 2.66 Farm 9 468 29.8554 15,542,662 464,032 2.87 7.71 TOTALS 3,047,136,530 16,192,782 100% Minutes of the Special Council Meeting - October 28, 2014 819 2015 Capital Budget 2015 Financial Plan Workshop Capital Budget -Arena Reserve Description Amount Interest Allocation – Yes (estimate)$1,000 Funding – Taxation (2015 increase = $10K or 0.06%)80,000 Funding – Arena Operations 82,700 Funding – Arena Operating Results 27,800 Balance – Minimum 5-Year Plan (2015)135,300 Balance – Maximum 5-Year Plan (2019)315,600 Significant Project – Ice Resurfacer Replacement (2015) -110,000 Sf P N Lh Chl Rk(2015)24 500Significant Project –New Lighting: Chrysler Rink (2015)-24,500 Significant Project – Canopies at Ice Resurfacer Entrances (2015-2016)-19,000 Purpose – To provide annual funds for the maintenance and repair of the arena facility. Minutes of the Special Council Meeting - October 28, 2014 820 2015 Financial Plan Workshop Capital Budget –Arena Reserve Balance Planned 2015 Tax Increase = $10,000 or 0.06%; 2023 Balance > $90,000 55 5 , 6 0 0 46 5 , 6 0 0 200 000 400,000 600,000 800,000 1,000,000 0 200,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Planned 2015 Increase Eliminate 2015 Increase 2015 Financial Plan Workshop Capital Budget – Development Cost Charges Description Amount Interest Allocation – Yes (estimate)$87,000 Funding – DCC’s (Estimate for Drainage, Roads, Parks)160,000 Balance – Minimum 5-Year Plan (2015)4,952,600 Balance – Maximum 5-Year Plan (2018)5,448,100 Significant Project – Drainage: McKechnie Pump Replacement 2 nd Year (2014-2015)-187,000 Significant Project – Minor Roads: Bonson Rd (north) Asphalt Lift (2016)-150,500 Significant Project – Minor Roads: Fraser Way Upgrade (2019) -450,000 Sf P P k F C (2015) 50 000Significant Project –Parks: Fitness Circuit (2015) -50,000 Significant Project – Parks: New Walking Trails (2015) -25,000 Significant Project – Parks: Community Garden: additional (2019)-150,000 Purpose – To provide funding for new infrastructure resulting from growth. Minutes of the Special Council Meeting - October 28, 2014 821 2015 Financial Plan Workshop Capital Budget – Equipment Replacement Reserve Description Amount Interest Allocation – Yes (estimate)$13,000 Funding – Taxation (2015 increase = $25K or 0.16%)562,500 Balance – Minimum 5-Year Plan (2019)-37,500 Balance – Maximum 5-Year Plan (2015)526,600 Significant Project – Fire Hub Mack Engine (2019)-650,000 Significant Project – Fire Hub FL80 Rescue (2016)-300,000 Significant Project – SCBA Equipment (2018) -250,000 Significant Project – Server/SAN Refresh (2017) -226,600 Significant Project –Tractor Replacement (2016) -245,000 Purpose – To provide annual funds for the replacement of machinery, equipment and vehicles at the end of their useful life. 2015 Financial Plan Workshop Capital Budget – Equipment Replacement Reserve Balance Planned 2015 Tax Increase = $25,000 or 0.16%; 2023 Balance > $225,000 82 6 , 0 0 0 60 1 , 0 0 0 -500 000 -250,000 0 250,000 500,000 750,000 1,000,000 Replacement Value (estimate) = $10,700,000 -750,000 -500,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Planned 2015 Increase Eliminate 2015 Increase Minutes of the Special Council Meeting - October 28, 2014 822 2015 Financial Plan Workshop Capital Budget – Future Capital Reserve Description Amount Interest Allocation – Yes (estimate)$6,000 Funding – Taxation (2015 increase = $0K or 0.0%)575,000 Balance – Minimum 5-Year Plan (2016)7,900 Balance – Maximum 5-Year Plan (2019)1,348,900 Significant Project – Core Business System Renewal (2015-17)-700,000 Significant Project – Fibre (2016-17)-299,000 Significant Project – Broadcast Audio System – Meadows Room (2015)-30,000 Sf P Bd C S C l Ch b (2015)45 000Significant Project –Broadcast Camera System –Council Chambers (2015)-45,000 Significant Project – Asset Management Plans (2015)-20,000 Purpose – To provide funds for capital expenditures, primarily emergency or strategic in nature. 2015 Financial Plan Workshop Capital Budget – Future Capital Reserve Balance 94 , 9 0 0 78 , 9 0 0 7, 9 0 0 31 1 , 9 0 0 79 2 , 9 0 0 1, 3 4 8 , 9 0 0 1, 9 2 9 , 9 0 0 2, 4 9 5 , 9 0 0 3, 0 7 6 , 9 0 0 3, 6 5 7 , 9 0 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 10 Year Plan Minutes of the Special Council Meeting - October 28, 2014 823 2015 Financial Plan Workshop Capital Budget - Life Cycle Reserve Description Amount Interest Allocation – Yes (estimate)$3,900 Funding – Taxation (2015 increase = $15K or 0.09%)636,000 Funding – Facility Lease Revenue (Struthers, Akasaka, Daycare)25,000 Balance – Minimum 5-Year Plan (2015)35,300 Balance – Maximum 5-Year Plan (2018)505,000 Significant Project – Maintenance: Recreation Facilities (2015-2019) -160,000 Significant Project – Maintenance: Municipal Buildings (W/Yard, Fire Hall, Municipal Hall, Rentals, CPO, Arena) (2015-2019) -100,000 Sf P M Pk If (2015 2019)145 000Significant Project –Maintenance:Parks Infrastructure (2015-2019)-145,000 Significant Project – Harris Road Water Play Park (2016-2017)-250,000 Significant Project – Pitt Meadows Athletic Sports Field Renovation (2019)-350,000 Purpose – Annual funds for facility asset maintenance , repair & replacement 2015 Financial Plan Workshop Capital Budget – Life Cycle Reserve Balance Planned 2015 Tax Increase = $15,000 or 0.09%; 2023 Balance > $135,000 1, 1 0 9 , 5 0 0 97 4 , 5 0 0 500,000 750,000 1,000,000 1,250,000 1,500,000 1,750,000 2,000,000 Replacement Value (estimate) = $55,000,000 0 250,000 , 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Planned 2015 Increase Eliminate 2015 Increase Minutes of the Special Council Meeting - October 28, 2014 824 ------ 2015 Financial Plan Workshop Capital Budget – Strategic Capital Reserve Description Amount Interest Allocation – Yes (estimate)$15,000 Funding – Taxation (2015 increase = $160K or 1.0%)711,000 Balance – Minimum 5-Year Plan (2015)1,313,800 Balance – Maximum 5-Year Plan (2019)5,917,800 Significant Project – None Identified Purpose – To provide funding for new infrastructure. 2015 Financial Plan Workshop Capital Budget – Strategic Capital Reserve Balance 0 Planned 2015 Tax Increase = $160,000 or 1.0%; 2023 Balance > $1,440,000 13 , 4 8 1 , 8 0 12 , 0 4 1 , 8 0 0 2 000 000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 0 2,000,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Planned 2015 Increase Eliminate 2015 Increase Minutes of the Special Council Meeting - October 28, 2014 825 2015 Financial Plan Workshop Capital Budget –Transportation Reserve Description Amount Interest Allocation – Yes (estimate)$6,000 Funding – Taxation (2015 increase = $50K or 0.31%)1,150,000 Balance – Minimum 5-Year Plan (2018)778,300 Balance – Maximum 5-Year Plan (2016)1,376,800 Significant Project – Thompson Rd, Ford Rd Detour Repave (2015)-450,000 Significant Project – Wildwood Cr, McKechnie Rd, Misc Repave (2016)-650,000 Significant Project – Hammond Rd Overlay Bonson to Katzie; Arena Parking Lot Repave (2017)-450,000 Sf P K Sl h B d H Rd (2017)850 000Significant Project –Katzie Slough Bridge –Harris Rd (2017)-850,000 Significant Project – Wildwood Cr, McKechnie Rd, Ford Rd, Middleton Rd Repave (2018)-948,000 Significant Project – Ladner Rd Bridge (2018)-712,500 Significant Project – Rannie Road Repave (2019)-575,000 Purpose – To provide funding primarily to repave & rehabilitate local road network. 2015 Financial Plan Workshop Capital Budget –Transportation: Road Use Levies Description Amount Interest Allocation – Yes (estimate)$45,000 Funding – Levies (estimate)400,000 Balance – Minimum 5-Year Plan (2016)1,661,000 Balance – Maximum 5-Year Plan (2018)2,333,500 Significant Project – Harris Rd Repave (2015)-350,000 Significant Project – Ford Rd Detour Repave (2015) -100,000 Significant Project – Ford Rd Overlay: Harris to 189B (2015-2016) -500,000 Sf P Cb Sl h B d R l (2015)530 000Significant Project –Cranberry Slough Bridge Replacement (2015)-530,000 Significant Project – McNeil Rd Repave: 196C to Rannie (2016)-400,000 Significant Project – Ladner Rd Bridge (2018)-237,500 Significant Project – Ladner Rd: Rannie to Middleton & Baynes Rd Repave (2019)-500,000 Purpose – To provide funding primarily to repave & rehabilitate local road network. Minutes of the Special Council Meeting - October 28, 2014 826 F :::=:::::=:>-<:::::=:=:=========:::=---==========-111,s,a r-l'Cc Meadows I==:=======::::=--~:31 The ~ Place -F ::===--===============----==========•\11 1,s,a r-,u Meadows ~:31 The ~ Place 2015 Financial Plan Workshop Capital Budget –Transportation Reserve & RUL Balance Planned 2015 Tax Increase = $50,000 or 0.31%; 2023 Balance > $450,000 9, 7 8 6 , 8 0 0 9, 3 3 6 , 8 0 0 2 500 000 5,000,000 7,500,000 10,000,000 12,500,000 15,000,000 17,500,000 20,000,000 Replacement Value (estimate) = $71,200,000 0 2,500,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Planned 2015 Increase Eliminate 2015 Increase 2015 Financial Plan Workshop Capital Budget - Summary •General Comments: –Continue to develop Asset Management Plans to ascertain optimum funding levels •Sewer & Facilities plans will be complete in 2014; Other plans in 2015/16 –Arena Reserve •Relatively new and needs to build over time •Acknowledged to fund maintenance rather than building replacement •Arena is forecasted to become profitable and the City’s 50% share will assist with building the reserve –Development Cost Charges •Roads Parks & Drainage DCC Bylaw review underwayRoads, Parks & Drainage DCC Bylaw review underway –Equipment Replacement Reserve •Funding challenged in years subsequent to 2015 5-year plan •Permitted by legislation to go in a deficit provided there is a recovery plan Minutes of the Special Council Meeting - October 28, 2014 827 • 2015 Financial Plan Workshop Capital Budget - Summary •General Comments: –Future Capital Reservep •Annual taxation funding ($575K) not increasing •Funds strategic capital & emergency capital •Later years may have some funds to reallocate to the Life Cycle Reserve to assist with existing infrastructure replacement –Life Cycle Reserve (Includes facilities; Not including utilities) •Very small balance in 2015 but begins to build slowly over 10 year plan •Reserve funding barely sufficient to meet existing infrastructure maintenance and d dupgrade needs •Significant demand on reserve will continue to increase as infrastructure ages •Strong consideration should be given to re-directing 1% levy to replace existing facilities rather than to fund new initiatives 2015 Financial Plan Workshop Capital Budget - Summary •General Comments: –Strategic Capital Reservegp •No projects have been identified for this reserve over the next 10 years •Recommend moving annual funding to Life Cycle Reserve to alleviate significant funding challenges –Transportation Reserve •Builds to what ‘appears’to be a large # ($9.8 million) in 2023 •However, City has high lane kilometers so pavement funding won’t go far •Data from 40-Year Transportation Plan needs to be incorporated into the Capital Plan to create better projections Minutes of the Special Council Meeting - October 28, 2014 828 2015 Financial Plan Workshop Capital Budget – Key Messages 1. Do not remove reserve increases or 1% levy 2 Di ii Sh B ld l d 2.Deposit remaining South Bonson land sales proceeds to: •Life Cycle Reserve to fund eventual facility replacement or •Utilize to fund the Pitt Polder pump station if the grant does not materialize 3. Reassign 1% levy to Life Cycle Reserve in order to replace existing facilities that are needed to deliver current services 4 Building reserves is a good thing because they reduce costs allow for 4.Building reserves is a good thing because they reduce costs, allow for proper asset management and ensure sustainable City services 2015 Operating Budget Minutes of the Special Council Meeting - October 28, 2014 829 2015 Financial Plan Workshop Operating Budget – Summary Description Amount $ Tax $ Tax %Comment •Taxes from New Development - Growth $-200,000 $-21.30 -1.25% Estimate •Corporate Revenue & Expense Changes -94,000 -10.01 -0.59% Port PILT; Tax Penalties; 2014 Tax Adjustment; 1% Utility •Operating Reserve Changes 157,000 16.72 0.98% Development Revenue Subsidy; BC Assess Error; IT System Maintenance Temporary Funding •Capital Reserve Changes 260,000 27.69 1.63% 1% Strategic Asset Levy; Capital Maintenance Reserve Increases; BC Assessment Error Corporate Finance: Sub-total 123,000 13.10 0.77% •Department Revenue Changes -63,800 -6.79 -0.39% Daycare, Billboard; Business/Pet Licences; Fees; Development Revenues •Salaries & Benefits 138,000 14.70 0.86%Cost of Living; Steps; Reclassifications; Position Changes •Other Expenses 4,100 0.43 0.02% City Departments: Sub-total 78,300 8.34 0.49% •Library 79,900 8.51 0.50% •Parks & Leisure 42,900 4.57 0.27% •Police - RCMP 131,300 13.98 0.82% Service Delivery Partners: Sub-total 254,100 27.06 1.59%Contractual commitments Total $455,400 $48.50 2.85% 2015 Financial Plan Workshop Operating Budget – Corporate Finance Drivers Description Amount $ Tax $ Tax %Comment GROWTH: •Taxes from New Development $-200,000 $-21.30 -1.25%Estimate REVENUE & EXPENSES: •Port Metro Vancouver - PILT -18,000 -1.92 -0.11% Payment in-lieu of taxes •2014 Taxes Collected Deficiency 7,000 0.75 0.04% Unanticipated tax appeals; growth adjustment •Tax Interest & Penalties -15,000 -1.60 -0.09% Trending higher (2014 budget variance review) •Administration allocation to Utilities -52,000 -5.54 -0.33% Analysis reflects appropriate salary & non-salary allocation to utilities •Legal Services -5,000 -0.53 -0.03% Corporate effort to rely less on legal services ($55K to $50K) •Janitorial -11,300 -1.20 -0.07% Tender process resulted in total savings of $20K •Other 300 0.03 0.03 Sub-total $ -94,000 $-10.01 -0.59% Minutes of the Special Council Meeting - October 28, 2014 830 --- --- 2015 Financial Plan Workshop Operating Budget – Corporate Finance Drivers (Cont’d) Description Amount $ Tax $ Tax %Comment OPERATING RESERVES: •Development Revenue Subsidy $150,000 $15.97 0.94% Phase-out Operating Reserve funding ($200K to $50K) •IT System Maintenance -16,000 -1.70 -0.10% Temporary funding from Operating Reserve (2015 & 2016) until budget no longer required •BC Assessment Non-Market Change Error 50,000 5.33 0.31% Phase-out Operating Reserve funding (2 nd Year of 2 Years: $50K to Zero) •South Bonson Community Centre Debt -27,000 -2.88 -0.17% Full year debt interest funding from South Bonson Amenity Reserve Sub-total $157,000 $16.72 0.98% CAPITAL RESERVES: •Strategic Asset Levy 160,000 17.04 1.00% Funds new infrastructure: Planned increase ($551K to $711K) •Equipment Replacement 25,000 2.66 0.16% Maintain & Replace Existing Vehicles & Equipment: Planned increase ($537.5K to $562.5K) •Life Cycle 15,000 1.60 0.09% Maintain & Minor Upgrades of Existing Facilities: Planned increase ($621K to $636K) •Arena 10,000 1.07 0.06% Maintain & Minor Upgrades of Arena: Planned increase ($70K to $80K) •Transportation 50,000 5.32 0.32% Maintain & Replace Existing Local Road Network: Planned increase ($1.1M to $1.15M) Sub-total $260,000 $27.69 1.63% TOTAL – CORPORATE FINANCE $123,000 $13.10 0.77% 2015 Financial Plan Workshop Operating Budget – City Departments Drivers Description Amount $ Tax $ Tax %Comment DEPARTMENT REVENUES: •Daycare Lease $-24,800 $-2.64 -0.16% Long-term lease (plus property taxes $5K) •Billboard Advertising & Transit Shelter -7,000 -0.75 -0.04%Pattison long-term agreement •Development Revenues -15,000 -1.60 -0.09% Can be increased slightly to match sustainable levels •Business & Dog Licences -30,000 -3.20 -0.19% Reflect trend of increasing past actuals •Miscellaneous Revenues 14,000 1.49 0.09% Fire and Facilities miscellaneous revenue correction •Other -1,000 -0.09 0.00% Sub-total $-63,800 $-6.79 -0.39% Minutes of the Special Council Meeting - October 28, 2014 831 --- --- 2015 Financial Plan Workshop Operating Budget – City Departments Drivers (Cont’d) Description Amount $ Tax $ Tax %Comment SALARIES: •Salary & Benefits $109,500 $11.66 0.69% CUPE, IAFF & exempt contractual agreements •Step Adjustments 35,200 3.75 0.22% Performance increases to full job rate •Mayor & Council Remuneration -10,600 -1.13 -0.07% Council salaries held at 2013 level •Position Adjustments 9,500 1.01 0.07% Restructuring changes •Other -5,600 -0.59 -0.05% Various Sub-total $138,000 $14.70 0.86% OTHER EXPENSES: •Equipment & Fleet 33,500 3.57 0.21%Vehicle fuel, insurance, maintenance, internal fleet allocation adjustment •Janitorial -8,700 -0.93 -0.05% Tender process resulted in total savings of $20K •Roads – Inclement Weather -20,000 -2.13 -0.13% Establish Inclement Weather Reserve and remove contingency from base budget •Other -700 -0.08 -0.01% Various Sub-total $4,100 $0.43 0.02% TOTAL – CITY DEPARTMENTS $78,300 $8.34 0.49% 2015 Financial Plan Workshop Operating Budget – Service Delivery Partners Description Amount $ Tax $ Tax %Comment LIBRARY: •New Funding Formula Phase-In Complete $51,700 $5.45 0.32% Balance of new funding formula impact •Direct Costs 11,700 1.19 0.07% Collective agreement rates •Shared Costs 17,800 1.87 0.11% Reorganization of administrative centre staffing, library materials •Reserves 3,500 0.34 0.02% Replenish depleted Collections reserve •Other -4,800 -0.34 -0.02% Repairs & maintenance, hydro, gas Sub-total $79,900 $8.51 0.50% PARKS & LEISURE: •Community Services $9,000 $0.94 0.05% Arts, neighbourhood development, seniors, youth including collective agreement (CA) rates •Parks & Facilities 20,000 2.12 0.13% Community, municipal and neighbourhood parks, fairgrounds, trails incl. CA rates •Recreation 11,000 1.16 0.07% Leisure Centre, PM Family Rec. Centre, children, historic sites inc. CA rates •Art Gallery 5,000 0.53 0.03% New contribution •Other -2,100 -.018 -0.01% Other Sub-total $42,900 $4.57 0.27% Minutes of the Special Council Meeting - October 28, 2014 832 --- --- 2015 Financial Plan Workshop Operating Budget – Service Delivery Partners (Cont’d) Description Amount $ Tax $ Tax %Comment POLICE: •Personnel $158,200 $16.82 0.99% Members regular pay and overtime •Equipment Replacement Reserve -38,500 -4.10 -0.24% Fund contingency write off vehicle from reserve •Division Administration -67,000 -7.14 -0.42% Health modernization •Pensions 59,000 6.27 0.36% Rate adjustments •Housing & Support 16,300 1.70 0.10% Office administration, records management •Real Time Intelligence Centre 12,000 1.28 0.08% New addition •Other -8,700 -0.85 -0.05% Repairs & maintenance, utilities, supplies Sub-total $131,300 $13.98 0.82% TOTAL –SVCE DELIVERY PARTNERS:$254,100 $27.06 1.59%Contractual commitments 2015 Financial Plan Workshop Operating Budget –Where Does the Money Go? Capital Reserves 21%Salaries & Wages 19% Police 20% Supplies & Equipment 1% Training & Development 1% Utiliti 1% Arena 6% Contracts & Fees 12%Library 5% Parks & Leisure 10% Utilities 1% Debt 2% Vehicles 2% Minutes of the Special Council Meeting - October 28, 2014 833 --- 2015 Financial Plan Workshop Operating Budget –Where Does the Money Come From? Taxation 75%Taxation 75% Fees & Charges 21% Grants 2% Reserve Transfers 2% 2015 Financial Plan Workshop Operating Budget – New Service Costs Every time a Municipal Service is requested, the cost to taxpayers to deliver the service must also be considered and budgeted for.service must also be considered and budgeted for. Operational Costs Capital Infrastructure Costs Labour / Contractual Costs Minutes of the Special Council Meeting - October 28, 2014 834 2015 Financial Plan Workshop Operating Budget – Operating Reserve Description Amount Interest Allocation – No 0 Funding – Estimated Surplus (2015)50,000 Balance – Minimum 5-Year Plan (2016)456,000 Balance – Maximum 5-Year Plan (2019)523,000 Significant Activity – Establish Inclement Weather - Roads Operating Reserve -60,000 Significant Activity – Augment Development Services Revenue -50,000 Significant Activity – Communications External Survey (2015 $22,000, 2018 $22,200) -44,200 Sf A IT S S h (2015 $16 000 2016 $15 500)31 500Significant Activity –IT Systems Support –phase in new cost saving program (2015 $16,000, 2016 $15,500)-31,500 Significant Activity – MRN Capital Revenue – phase in unbudgeted transfer (2015 to 2019) -165,000 Purpose – To provide funding for emergencies, one-time extraordinary costs, efficiency initiatives, cost spikes and revenue shortfalls. 2015 Financial Plan Workshop Operating Budget – Operating Reserve Balance 62 4 , 5 0 0 46 5 , 5 0 0 45 6 , 4 0 0 47 4 , 6 0 0 48 0 , 8 0 0 52 2 , 7 0 0 58 0 , 1 0 0 63 7 , 5 0 0 69 4 , 9 0 0 75 2 , 3 0 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 10 Year Plan Auditor Recommended Target Minutes of the Special Council Meeting - October 28, 2014 835 2015 Financial Plan Workshop Operating Budget – Key Messages 1. Avoid establishing a tax increase without service level context 2. Desired service levels should dictate the appropriate tax increase 3. Taxes are favourable compared to other municipalities in the region 4. City department budgets are being squeezed by contractual commitments to service delivery partners (RCMP, Library & Parks & Leisure) 5. City departments have experienced multi-year budget cuts and cannot sustain further budget cuts without impacting service levels 6 V ll lb l b 60 f ll l l6.Very small labour pool –about 60 full-time equivalent employees 7. A 2.85% tax increase to maintain current service levels equates to $48.50 to the average household 2015 Financial Plan Workshop Operating Budget – Key Messages ‐1.25%‐0.59%0.98%0.63% 1.00% PARKS 0.27% LIBRARY 0.50% POLICE 0.82%0.49% $60 $17.04 POLICE $13.98 $8.34 LIBRARY $8.51 PARKS $4.57 ($21.30)$10.65 ‐$10 $0 $10 $20 $30 $40 $50 $48.50 2.85% Average Single Family Increase ($10.01)$16.72 ‐$40 ‐$30 ‐$20 TAXATION FROM NEW DEVELOPMENT CORPORATE REVENUE OPERATING RESERVES CAPITAL RESERVES MAINTENANCE 1% STRATEGIC ASSET LEVY SERVICE DELIVERY PARTNERS CITY DEPARTMENTS Minutes of the Special Council Meeting - October 28, 2014 836 Financial Opportunities & Challenges 2015 Financial Plan Workshop Financial Opportunities •Debt Capacity –City’s debt ca pacity is favourableypy –Debt allows the allocation of the capital cost to be spread over several generations •Leverage Technology – Will provide opportunity for implementation of efficient processes – Will provide improved public access to better information and provides self-service options •Shared Services –Economies of Scale –Potential cost savings however, possible loss in control over desired service levels •Future Commercial Development – Relieve residential tax burden Minutes of the Special Council Meeting - October 28, 2014 837 2015 Financial Plan Workshop Financial Challenges •Finite Land Inventories –City will not be able to sell land to finance capital –finite funding sourceCity will not be able to sell land to finance capital finite funding source •Replacement & Renewal of Critical & Existing Assets – Assets are being used up and need more funding to eventually replace •Work Force (aging, skills shortage, knowledge gap) – The City will need to compete for talent and skilled labour – Succession planning and alternative work force strategies (retirees) Dbt S ii Rt•Debt Servicing Rates – Interest rates will go up making borrowing more expensive 2015 Financial Plan Workshop Financial Challenges •Assessment Appeals –Not always known before the Tax Notices are mailed –not able to balance budget and collect y g sufficient taxes •Position Vacancy Accounting Practice – Difficult to meet budget because staff backfill is needed when positions become vacant •Operating Reserve (i.e. Accumulated Surplus) – Balance insufficient for emergency use –Auditor recommended guideline –15% of taxation or approx. $2.3 Million –Need to lessen reliance on reserve to fund projects in order for surplus to grow to acceptable level Minutes of the Special Council Meeting - October 28, 2014 838 2015 Financial Plan Workshop Financial Challenges •Limited Discretionary Spending –Significant costs are based on agreements with Service Delivery Partners (Parks & Leisure, gg y(, RCMP, Library) – Lean organization for services provided City Departments 44% Service Delivery Partners 35% Capital Reserves 21% 2015 Financial Plan Workshop Next Steps Date Time Topic December 10th 5:30 pm to 8:00 pm Business Plan Presentationspp December 11th 9:00 am to 4:00 pm Business Plan Presentations Utility Plan January 21st 5:30 pm to 9:00 pm Budget Deliberations January 22nd 5:30 pm to 9:00 pm Budget Deliberations February 17th 7:00pm (Council)Budget Presentation – Public Input Financial Plan Bylaw –Three Readings March 3rd 7:00pm (Council)Financial Plan Bylaw –AdoptionMarch 3rd 7:00pm (Council)Financial Plan Bylaw Adoption LateApril/Early May 7:00pm (Council)Tax Rate Bylaw –Three Readings LateApril/Early May 7:00pm (Council)Tax Rate Bylaw –Adoption Minutes of the Special Council Meeting - October 28, 2014 839 Questions, Comments, Suggestions ??? 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IT Su s t a i n Ec D e v Fi n a n c e Fa c i l i t i e s Co m m o n Se r v i c e s By l a w En f o r c e An i m a l Co n t r o l De v e l o p Op s Ad m i n Tr a n s Eq u i p Mt c e Dy k i n g Mt c e Re s c u e SU B T O T A L $$ % 20 1 4 B u d g e t - A p p r o v e d 29 5 , 8 4 9 2 8 8 , 2 0 0 5 6 , 3 4 2 3 5 5 , 3 3 3 5 1 3 , 9 0 5 3 3 , 0 0 0 - 9 , 2 0 0 4 9 7 , 1 7 8 7 0 1 , 6 7 8 - 7 3 , 1 0 0 3 5 1 , 4 0 0 - 8 4 , 4 0 0 - 5 , 1 4 0 - 1 2 , 4 6 4 7 4 5 , 2 8 4 1 9 7 , 9 1 9 8 1 4 , 0 0 7 - 2 2 9 , 1 4 6 1 4 4 , 9 3 5 1 , 2 0 5 , 8 9 6 5, 7 8 7 , 4 7 6 -1 3 , 7 1 9 , 5 9 9 1 , 1 3 1 , 4 0 0 2 , 2 1 8 , 1 0 0 4 , 5 8 2 , 6 2 3 0 0. 0 0 0 . 0 0 % 20 1 5 B u d g e t - S u b m i t t e d 28 1 , 9 0 0 3 0 2 , 4 0 0 5 8 , 0 0 0 3 4 2 , 3 0 0 5 0 3 , 9 0 0 1 3 , 1 0 0 0 5 2 1 , 9 0 0 7 1 9 , 3 0 0 -9 4 , 0 0 0 32 9 , 6 0 0 -8 4 , 4 0 0 - 3 3 , 8 0 0 - 1 7 , 2 0 0 78 6 , 8 0 0 2 1 8 , 5 0 0 7 9 1 , 7 0 0 -1 9 5 , 6 5 0 14 6 , 0 0 0 1 , 2 1 7 , 9 0 0 5, 8 0 8 , 2 5 0 -1 3 , 5 3 9 , 1 0 0 1, 2 1 1 , 3 0 0 2 , 2 6 1 , 0 0 0 4 , 7 1 3 , 9 0 0 45 5 , 3 5 0 $$ V a r i a n c e o v e r P r e v i o u s Y e a r -1 3 , 9 4 9 14 , 2 0 0 1 , 6 5 8 -1 3 , 0 3 3 - 1 0 , 0 0 5 - 1 9 , 9 0 0 9, 2 0 0 2 4 , 7 2 2 1 7 , 6 2 2 -2 0 , 9 0 0 - 2 1 , 8 0 0 0 -2 8 , 6 6 0 - 4 , 7 3 6 41 , 5 1 6 2 0 , 5 8 1 -2 2 , 3 0 7 33 , 4 9 6 1 , 0 6 5 1 2 , 0 0 4 2 0 , 7 7 4 1 8 0 , 4 9 9 7 9 , 9 0 0 4 2 , 9 0 0 1 3 1 , 2 7 7 4 5 5 , 3 5 0 48 . 5 0 2 . 8 5 % % V a r i a n c e o v e r P r e v i o u s Y e a r -4 . 7 1 % 4 . 9 3 % 2 . 9 4 % - 3 . 6 7 % - 1 . 9 5 % - 6 0 . 3 0 % - 1 0 0 . 0 0 % 4 . 9 7 % 2 . 5 1 % 2 8 . 5 9 % - 6 . 2 0 % 0 . 0 0 % 5 5 7 . 5 9 % 3 8 . 0 0 % 5 . 5 7 % 1 0 . 4 0 % - 2 . 7 4 % - 1 4 . 6 2 % 0 . 7 3 % 1 . 0 0 % 0 . 3 6 % - 1 . 3 2 % 7 . 0 6 % 1 . 9 3 % 2 . 8 6 % Dr i v e r s (fa v o u r a b l e )/u n f a v o u r a b l e: 1  Re v e n u e C h a n g e s 1. 1  Po r t M e t r o V a n c o u v e r p a y m e n t i n l i e u o f t a x e s * 0 -1 8 , 0 0 0 -1 8 , 0 0 0 ( 1 . 9 2 ) -0 . 1 1 % 1. 2  Re v e n u e f r o m n e w d e v e l o p m e n t 0 -2 0 0 , 0 0 0 -2 0 0 , 0 0 0 ( 2 1 . 3 0 ) -1 . 2 5 % 1. 3  20 1 4 t a x a d j u s t m e n t s 0 7, 0 0 0 7, 0 0 0 0 . 7 5 0 . 0 4 % 1. 4  Da y c a r e l e a s e -2 4 , 8 0 0 -2 4 , 8 0 0 - 2 4 , 8 0 0 ( 2 . 6 4 ) -0 . 1 6 % 1. 5  Tr a n s i t s h e l t e r a n d b i l l b o a r d a d v e r t i s i n g -7 , 0 0 0 -7 , 0 0 0 - 7 , 0 0 0 ( 0 . 7 5 ) -0 . 0 4 % 1. 6  De v e l o p m e n t r e v e n u e s -1 5 , 0 0 0 -1 5 , 0 0 0 -1 5 , 0 0 0 (1 . 6 0 ) -0 . 0 9 % 1. 7  Bu s i n e s s L i c e n s e s * -2 5 , 0 0 0 -2 5 , 0 0 0 - 2 5 , 0 0 0 ( 2 . 6 6 ) -0 . 1 6 % 1. 8  Do g l i c e n s e s * -5 , 0 0 0 -5 , 0 0 0 - 5 , 0 0 0 ( 0 . 5 3 ) -0 . 0 3 % 1. 9  1% U t i l i t y c o m p a n y r e v e n u e 0 -1 , 1 0 0 - 1 , 1 0 0 (0 . 1 2 ) -0 . 0 1 % 1. 1 0  Fi r e p e r m i t s , f e e s , f i n e s a n d t a x p e n a l t i e s -1 , 0 0 0 -1 , 0 0 0 -1 5 , 0 0 0 - 1 6 , 0 0 0 (1 . 7 0 ) -0 . 1 0 % 1. 1 1  El i m i n a t e m i s c e l l a n e o u s u n i d e n t i f i e d r e v e n u e 5, 0 0 0 9, 0 0 0 14 , 0 0 0 14 , 0 0 0 1. 4 9 0 . 0 9 % 2  Re s e r v e / L i a b i l i t y C h a n g e s 2. 1  IT s y s t e m m a i n t e n a n c e t e m p o r a r y O p e r a t i n g r e s e r v e t r a n s f e r -1 6 , 0 0 0 -1 6 , 0 0 0 -1 6 , 0 0 0 (1 . 7 0 ) -0 . 1 0 % 2. 2  BC A s s e s s m e n t n o n m a r k e t c h a n g e r e s e r v e p h a s e o u t ( 5 0 K t o 0 ) 0 50 , 0 0 0 50 , 0 0 0 5 . 3 3 0 . 3 1 % 2. 3  So u t h B o n s o n C o m m u n i t y C e n t e r i n t e r e s t r e c o v e r y f r o m r e s e r v e 0 -2 7 , 0 0 0 -2 7 , 0 0 0 ( 2 . 8 8 ) -0 . 1 7 % 2. 4  Ph a s e o u t d e v e l o p m e n t r e v e n u e s u b s i d y f r o m O p e r a t i n g r e s e r v e ( 2 0 0 K t o 5 0 K ) 0 15 0 , 0 0 0 15 0 , 0 0 0 1 5 . 9 8 0 . 9 4 % 2. 5  Eq u i p m e n t R e p l a c e m e n t r e s e r v e t r a n s f e r ( 5 3 7 . 5 K t o 5 6 2 . 5 K ) 0 25 , 0 0 0 25 , 0 0 0 2 . 6 6 0 . 1 6 % 2. 6  Li f e c y c l e r e s e r v e t r a n s f e r ( 6 2 1 K t o 6 3 6 K ) 0 15 , 0 0 0 15 , 0 0 0 1 . 6 0 0 . 0 9 % 2. 7  St r a t e g i c C a p i t a l r e s e r v e - 1 % t a x l e v y ( f o r n e w i n f r a s t r u c t u r e ) ( 5 5 1 K t o 7 1 1 K ) 0 16 0 , 0 0 0 16 0 , 0 0 0 1 7 . 0 4 1 . 0 0 % 2. 8  Ar e n a C a p i t a l r e s e r v e t r a n s f e r ( 7 0 K t o 8 0 K ) 0 10 , 0 0 0 10 , 0 0 0 1 . 0 7 0 . 0 6 % 2. 9  Tr a n s p o r t a t i o n r e s e r v e t r a n s f e r ( 1 . 1 M t o 1 . 1 5 M ) 0 50 , 0 0 0 50 , 0 0 0 5 . 3 3 0 . 3 1 % 3  Sa l a r y A d j u s t m e n t s 3. 1  Sa l a r y a n d b e n e f i t s 5, 6 0 0 5 , 3 0 0 8 , 1 0 0 4 , 0 0 0 6 , 5 0 0 1 3 , 7 0 0 1 , 3 0 0 2 , 7 0 0 2 0 , 9 0 0 3 1 , 3 0 0 1 0 , 1 0 0 10 9 , 5 0 0 1 0 9 , 5 0 0 1 1 . 6 6 0 . 6 9 % 3. 2  St e p a d j u s t m e n t s 10 , 0 0 0 1 , 5 0 0 8 0 0 6 , 1 0 0 5 0 0 1 8 , 9 0 0 7 0 0 -3 , 3 0 0 35 , 2 0 0 3 5 , 2 0 0 3 . 7 5 0 . 2 2 % 3. 3  Ma y o r a n d C o u n c i l r e m u n e r a t i o n -1 0 , 6 0 0 -1 0 , 6 0 0 - 1 0 , 6 0 0 ( 1 . 1 3 ) -0 . 0 7 % 3. 4  Po s i t i o n a d j u s t m e n t s -1 8 , 3 0 0 10 , 4 0 0 1 3 , 1 0 0 -4 , 2 0 0 2, 7 0 0 1 6 , 6 0 0 -8 , 9 0 0 11 , 4 0 0 1 1 , 4 0 0 1 . 2 1 0 . 0 7 % 3. 5  Ot h e r 1, 7 0 0 -1 , 7 0 0 1, 0 0 0 8 0 0 6 0 0 -6 , 1 0 0 - 1 , 9 0 0 - 1 , 9 0 0 -7 , 5 0 0 - 7 , 5 0 0 ( 0 . 8 0 ) -0 . 0 5 % 4  Ot h e r 4. 1  Eq u i p & f l e e t ( m t c e , f u e l , i n s u r a n c e , l e a s e ) 33 , 5 0 0 33 , 5 0 0 3 3 , 5 0 0 3 . 5 7 0 . 2 1 % 4. 2  Pr o f e s s i o n a l D e v e l o p m e n t - c o n f e r e n c e s , m e e t i n g s & f u n c t i o n s , m e m b e r s h i p s , t r a i n i n g -2 , 0 0 0 - 1 , 7 0 0 1, 5 0 0 -1 , 5 0 0 2, 1 0 0 -1 , 6 0 0 - 1 , 6 0 0 ( 0 . 1 7 ) -0 . 0 1 % 4. 3  Re c o r d s m a n a g e m e n t 1, 2 0 0 3 , 1 0 0 4, 3 0 0 4 , 3 0 0 0 . 4 6 0 . 0 3 % 4. 4  Co m m u n i t y r e l a t i o n s -5 0 0 -1 , 4 0 0 -1 , 9 0 0 - 1 , 9 0 0 ( 0 . 2 0 ) -0 . 0 1 % 4. 5  Ut i l i t i e s - h y d r o 4, 0 0 0 3 0 0 -8 0 0 3, 5 0 0 -2 , 0 0 0 1, 5 0 0 0 . 1 6 0 . 0 1 % 4. 6  FV R L l e v y 0 84 , 8 0 0 84 , 8 0 0 9 . 0 3 0 . 5 3 % 4. 7  Co n t r a c t e d s e r v i c e s ( a u d i t f e e s , d i s p a t c h s e r v i c e s , P a r k s & L e i s u r e S e r v i c e s . P o l i c e ) 1, 4 0 0 -1 , 0 0 0 40 0 42 , 9 0 0 1 3 1 , 3 0 0 17 4 , 6 0 0 1 8 . 6 0 1 . 0 9 % 4. 8  IT c o n s u l t i n g s e r v i c e s -2 , 7 0 0 -2 , 7 0 0 - 2 , 7 0 0 ( 0 . 2 9 ) -0 . 0 2 % 4. 9  Le g a l s e r v i c e s -5 , 0 0 0 -5 , 0 0 0 - 5 , 0 0 0 ( 0 . 5 3 ) -0 . 0 3 % 4. 1 0  Co u n c i l c o m m u n i c a t i o n e q u i p m e n t -5 0 0 -5 0 0 - 5 0 0 ( 0 . 0 5 ) 0. 0 0 % 4. 1 1  In s u r a n c e - l i a b i l i t y , p r o p e r t y , d a m a g e c l a i m s * 60 0 -7 , 0 0 0 80 0 -5 , 6 0 0 - 5 , 6 0 0 ( 0 . 6 0 ) -0 . 0 4 % 4. 1 2  Tr a v e l 1, 9 0 0 1, 9 0 0 1 , 9 0 0 0 . 2 0 0 . 0 1 % 4. 1 3  Fa c i l i t i e s m a i n t e n a n c e 2, 0 0 0 7 0 0 2, 7 0 0 -2 , 0 0 0 70 0 0 . 0 7 0 . 0 0 % 4. 1 4  Ad m i n i s t r a t i o n c h a r g e s t o u t i l i t i e s 0 -5 2 , 0 0 0 -5 2 , 0 0 0 ( 5 . 5 4 ) -0 . 3 3 % 4. 1 5  Sy s t e m s o f t w a r e & h a r d w a r e s u p p o r t -2 , 7 0 0 -2 , 7 0 0 - 2 , 7 0 0 ( 0 . 2 9 ) -0 . 0 2 % 4. 1 6  Ti t l e s e a r c h f e e s 2, 2 0 0 2, 2 0 0 2 , 2 0 0 0 . 2 3 0 . 0 1 % 4. 1 7  Su p p l i e s ( e x : p o s t a g e , o f f i c e s u p p l i e s ) 5, 0 0 0 -1 , 2 0 0 3, 8 0 0 3 , 8 0 0 0 . 4 0 0 . 0 2 % 4. 1 8  Ja n i t o r i a l $ 1 3 K * -5 , 4 0 0 - 1 1 , 3 0 0 3, 8 0 0 -7 , 1 0 0 -2 0 , 0 0 0 - 2 0 , 0 0 0 ( 2 . 1 3 ) -0 . 1 3 % 4. 1 9  Ro a d s - i n c l e m e n t w e a t h e r * -2 0 , 0 0 0 -2 0 , 0 0 0 - 2 0 , 0 0 0 ( 2 . 1 3 ) -0 . 1 3 % 4. 2 0  Ra d i o s y s t e m , a l a r m s y s t e m 1, 5 0 0 1 , 5 0 0 3 0 0 1 , 5 0 0 4, 8 0 0 4 , 8 0 0 0 . 5 1 0 . 0 3 % 4. 2 1  Se r v i c e r e q u e s t s -3 , 1 0 0 -3 , 1 0 0 - 3 , 1 0 0 ( 0 . 3 3 ) -0 . 0 2 % 4. 2 2  Un i f o r m s a n d p r o t e c t i v e c l o t h i n g 2, 0 0 0 2, 0 0 0 2 , 0 0 0 0 . 2 1 0 . 0 1 % 4. 2 3  In f l a t i o n & o t h e r -3 4 9 - 1 , 4 0 0 15 8 -1 , 0 3 3 19 5 1 0 0 -7 8 22 -8 0 0 - 3 0 0 0 4 4 0 2 6 4 -2 , 0 8 4 - 4 , 2 1 9 - 2 , 3 0 7 - 4 1, 0 6 5 1 , 6 0 4 -8 , 7 2 6 1, 8 9 9 -9 0 0 - 2 3 -7 , 7 5 0 ( 0 . 8 3 ) -0 . 0 5 % 5  Of f s e t s 5. 1  Cu s t o m e r S e r v i c e s u r v e y 22 , 0 0 0 22 , 0 0 0 2 2 , 0 0 0 2 . 3 4 0 . 1 4 % 5. 1  Cu s t o m e r S e r v i c e s u r v e y - f u n d e d f r o m O p e r a t i n g r e s e r v e -2 2 , 0 0 0 -2 2 , 0 0 0 - 2 2 , 0 0 0 ( 2 . 3 4 ) -0 . 1 4 % 5. 2  Co u n c i l o r i e n t a t i o n a n d e d u c a t i o n 25 , 0 0 0 25 , 0 0 0 25 , 0 0 0 2. 6 6 0 . 1 6 % 5. 2  Co u n c i l o r i e n t a t i o n a n d e d u c a t i o n - f u n d e d f r o m O p e r a t i n g r e s e r v e -2 5 , 0 0 0 -2 5 , 0 0 0 - 2 5 , 0 0 0 ( 2 . 6 6 ) -0 . 1 6 % 5. 3  Pi t t w e a r c o s t s 1, 0 0 0 1, 0 0 0 1 , 0 0 0 0 . 1 1 0 . 0 1 % 5. 3  Pi t t w e a r s a l e s / r e v e n u e -1 , 0 0 0 -1 , 0 0 0 - 1 , 0 0 0 ( 0 . 1 1 ) -0 . 0 1 % 5. 4  Ec D e v f e e f o r s e r v i c e i n f l a t i o n a d j u s t m e n t 0 4, 7 0 0 4, 7 0 0 0 . 5 0 0 . 0 3 % 5. 4  Ec D e v f e e f o r s e r v i c e i n f l a t i o n a d j u s t m e n t - E c D e v i n c r e a s e d r e v e n u e -4 , 7 0 0 -4 , 7 0 0 - 4 , 7 0 0 ( 0 . 5 0 ) -0 . 0 3 % 5. 5  So u t h B o n s o n a m e n i t y f e e s -5 0 , 0 0 0 -5 0 , 0 0 0 - 5 0 , 0 0 0 ( 5 . 3 3 ) -0 . 3 1 % 5. 5  So u t h B o n s o n a m e n i t y f e e s - t r a n s f e r r e d t o S o u t h B o n s o n A m e n i t y F e e r e s e r v e 50 , 0 0 0 50 , 0 0 0 5 0 , 0 0 0 5 . 3 3 0 . 3 1 % 5. 6  Pa r k d e d i c a t i o n f e e s -8 0 , 0 0 0 -8 0 , 0 0 0 - 8 0 , 0 0 0 ( 8 . 5 2 ) -0 . 5 0 % 5. 6  Pa r k d e d i c a t i o n f e e s - t r a n s f e r r e d t o P a r k l a n d A c q u i s i t i o n r e s e r v e 80 , 0 0 0 80 , 0 0 0 8 0 , 0 0 0 8 . 5 2 0 . 5 0 % 5. 7  Sp o r t s f i e l d u s e r f e e s 0 -5 6 , 0 0 0 -5 6 , 0 0 0 ( 5 . 9 6 ) -0 . 3 5 % 5. 7  Sp o r t s f i e l d u s e r f e e s - t r a n s f e r r e d t o M i n o r C a p i t a l r e s e r v e 0 56 , 0 0 0 56 , 0 0 0 5 . 9 6 0 . 3 5 % Es t i m a t e d $ a m o u n t f o r e v e r y 1 % t a x i n c r e a s e CO R P . & B U S I N E S S S E R V I C E S OP E R A T I O N S & D E V E L O P M E N T S E R V I C E S FI N A N C E & F A C . 10 / 1 1 / 2 0 1 4 2 : 1 7 P M 1 o f 2 DM L I V E - # 1 2 1 9 6 9 - v 1 - 2 0 1 5 _ E x e c u t i v e _ S u m m a r y . X L S X / C o u n c i l O c t 2 8 , 2 0 1 4 Minutes of the Special Council Meeting - October 28, 2014 841- - I I I ~ I I I ~ I ~ I ~ I I I I I ~ I ~ 11 I I I I f----- 11 - I - I I - I - I I - I I I I I I I I I I I --JI --I Ci t y o f P i t t M e a d o w s 2 0 1 5 E x e c u t i v e S u m m a r y Bud get D r i v e r s - P r o pos e d Co u n c i l B u d g e t W o r k s h o p Oc t o b e r 2 8 , 2 0 1 4 $1 5 9 , 6 0 0 HR & CO M M AR E N A FI R E CI T Y CO R P O R A T E FI N A N C E LI B R A R Y PA R K S & RE C PO L I C E TA X I N C R AVE R A G E S F PR O P E R T Y TA X I N C R Co u n c i l CA O Em e r g Pl a n Le g . IT Su s t a i n Ec D e v Fi n a n c e Fa c i l i t i e s Co m m o n Se r v i c e s By l a w En f o r c e An i m a l Co n t r o l De v e l o p Op s Ad m i n Tr a n s Eq u i p Mt c e Dy k i n g Mt c e Re s c u e SU B T O T A L $$ % 20 1 4 B u d g e t - A p p r o v e d 29 5 , 8 4 9 2 8 8 , 2 0 0 5 6 , 3 4 2 3 5 5 , 3 3 3 5 1 3 , 9 0 5 3 3 , 0 0 0 - 9 , 2 0 0 4 9 7 , 1 7 8 7 0 1 , 6 7 8 - 7 3 , 1 0 0 3 5 1 , 4 0 0 - 8 4 , 4 0 0 - 5 , 1 4 0 - 1 2 , 4 6 4 7 4 5 , 2 8 4 1 9 7 , 9 1 9 8 1 4 , 0 0 7 - 2 2 9 , 1 4 6 1 4 4 , 9 3 5 1 , 2 0 5 , 8 9 6 5, 7 8 7 , 4 7 6 -1 3 , 7 1 9 , 5 9 9 1 , 1 3 1 , 4 0 0 2 , 2 1 8 , 1 0 0 4 , 5 8 2 , 6 2 3 0 0. 0 0 0 . 0 0 % 20 1 5 B u d g e t - S u b m i t t e d 28 1 , 9 0 0 3 0 2 , 4 0 0 5 8 , 0 0 0 3 4 2 , 3 0 0 5 0 3 , 9 0 0 1 3 , 1 0 0 0 5 2 1 , 9 0 0 7 1 9 , 3 0 0 -9 4 , 0 0 0 32 9 , 6 0 0 -8 4 , 4 0 0 - 3 3 , 8 0 0 - 1 7 , 2 0 0 78 6 , 8 0 0 2 1 8 , 5 0 0 7 9 1 , 7 0 0 -1 9 5 , 6 5 0 14 6 , 0 0 0 1 , 2 1 7 , 9 0 0 5, 8 0 8 , 2 5 0 -1 3 , 5 3 9 , 1 0 0 1, 2 1 1 , 3 0 0 2 , 2 6 1 , 0 0 0 4 , 7 1 3 , 9 0 0 45 5 , 3 5 0 $$ V a r i a n c e o v e r P r e v i o u s Y e a r -1 3 , 9 4 9 14 , 2 0 0 1 , 6 5 8 -1 3 , 0 3 3 - 1 0 , 0 0 5 - 1 9 , 9 0 0 9, 2 0 0 2 4 , 7 2 2 1 7 , 6 2 2 -2 0 , 9 0 0 - 2 1 , 8 0 0 0 -2 8 , 6 6 0 - 4 , 7 3 6 41 , 5 1 6 2 0 , 5 8 1 -2 2 , 3 0 7 33 , 4 9 6 1 , 0 6 5 1 2 , 0 0 4 2 0 , 7 7 4 1 8 0 , 4 9 9 7 9 , 9 0 0 4 2 , 9 0 0 1 3 1 , 2 7 7 4 5 5 , 3 5 0 48 . 5 0 2 . 8 5 % % V a r i a n c e o v e r P r e v i o u s Y e a r -4 . 7 1 % 4 . 9 3 % 2 . 9 4 % - 3 . 6 7 % - 1 . 9 5 % - 6 0 . 3 0 % - 1 0 0 . 0 0 % 4 . 9 7 % 2 . 5 1 % 2 8 . 5 9 % - 6 . 2 0 % 0 . 0 0 % 5 5 7 . 5 9 % 3 8 . 0 0 % 5 . 5 7 % 1 0 . 4 0 % - 2 . 7 4 % - 1 4 . 6 2 % 0 . 7 3 % 1 . 0 0 % 0 . 3 6 % - 1 . 3 2 % 7 . 0 6 % 1 . 9 3 % 2 . 8 6 % Es t i m a t e d $ a m o u n t f o r e v e r y 1 % t a x i n c r e a s e CO R P . & B U S I N E S S S E R V I C E S OP E R A T I O N S & D E V E L O P M E N T S E R V I C E S FI N A N C E & F A C . 5. 8  Sm a l l C o m m u n i t y G r a n t / T r a f f i c F i n e R e v e n u e 0 -1 0 6 , 0 0 0 -1 0 6 , 0 0 0 ( 1 1 . 2 9 ) -0 . 6 6 % 5. 8  Sm a l l C o m m u n i t y G r a n t / T r a f f i c F i n e R e v e n u e - r e m o v e t r a n s f e r f r o m O p e r a t i n g r e s e r v e 0 10 6 , 0 0 0 10 6 , 0 0 0 1 1 . 2 9 0 . 6 6 % 5. 9  Gr a n t - C l i m a t e A c t i o n R e v e n u e I n c e n t i v e P r o g r a m ( C A R I P ) -5 , 0 0 0 -5 , 0 0 0 - 5 , 0 0 0 ( 0 . 5 3 ) -0 . 0 3 % 5. 9  Re m o v e c a r b o n n e u t r a l i t y t r a n s f e r f r o m r e s e r v e - n o w f u n d e d f r o m t a x & C A R I P 0 20 , 0 0 0 20 , 0 0 0 2 . 1 3 0 . 1 3 % 5. 9  Re d u c e d p u r c h a s e o f c a r b o n t a x o f f s e t s r e s u l t s i n r e d u c e d t r a n s f e r t o r e s e r v e -1 5 , 0 0 0 -1 5 , 0 0 0 - 1 5 , 0 0 0 ( 1 . 6 0 ) -0 . 0 9 % 5. 1 0  RC M P H o u s i n g & S u p p o r t 0 18 , 0 0 0 18 , 0 0 0 1 . 9 2 0 . 1 1 % 5. 1 0  RC M P H o u s i n g & S u p p o r t f u n d e d f r o m E q u i p m e n t R e p l a c e m e n t r e s e r v e 0 -1 8 , 0 0 0 -1 8 , 0 0 0 ( 1 . 9 2 ) -0 . 1 1 % 5. 1 1  RC M P O f f i c e r s - v e h i c l e s a n d e q u i p m e n t 0 25 , 0 0 0 25 , 0 0 0 2 . 6 6 0 . 1 6 % 5. 1 1  RC M P O f f i c e r s - v e h i c l e s a n d e q u i p m e n t f u n d e d f r o m E q u i p m e n t R e p l a c e m e n t r e s e r v e 0 -2 5 , 0 0 0 -2 5 , 0 0 0 ( 2 . 6 6 ) -0 . 1 6 % 5. 1 2  In v e s t m e n t i n t e r e s t 0 -5 , 0 0 0 -5 , 0 0 0 ( 0 . 5 3 ) -0 . 0 3 % 5. 1 2  In v e s t m e n t i n t e r e s t - t r a n s f e r t o r e s e r v e s r e f l e c t h i g h e r e a r n i n g s 0 5, 0 0 0 5, 0 0 0 0 . 5 3 0 . 0 3 % 5. 1 3  Bi l l a b l e e x p e n s e s - t h i r d p a r t y 30 0 , 0 0 0 30 0 , 0 0 0 3 0 0 , 0 0 0 3 1 . 9 5 1 . 8 8 % 5. 1 3  Bi l l a b l e r e v e n u e s - t h i r d p a r t y -3 0 0 , 0 0 0 -3 0 0 , 0 0 0 - 3 0 0 , 0 0 0 ( 3 1 . 9 5 ) -1 . 8 8 % 5. 1 4  Ro a d U s e L e v i e s e s t i m a t e d -1 1 5 , 0 0 0 -1 1 5 , 0 0 0 - 1 1 5 , 0 0 0 ( 1 2 . 2 5 ) -0 . 7 2 % 5. 1 4  Ro a d U s e L e v i e s e s t i m a t e d - t r a n s f e r t o R o a d U s e L e v i e s r e s e r v e 11 5 , 0 0 0 11 5 , 0 0 0 1 1 5 , 0 0 0 1 2 . 2 5 0 . 7 2 % 5. 1 5  In c l e m e n t W e a t h e r R o a d r e s e r v e - e s t a b l i s h n e w o p e r a t i n g r e s e r v e 60 , 0 0 0 60 , 0 0 0 6 0 , 0 0 0 6 . 3 9 0 . 3 8 % 5. 1 5  In c l e m e n t W e a t h e r R o a d r e s e r v e - f u n d i n i t i a l b a l a n c e f r o m t h e g e n e r a l o p e r a t i n g r e s e r v e -6 0 , 0 0 0 -6 0 , 0 0 0 - 6 0 , 0 0 0 ( 6 . 3 9 ) -0 . 3 8 % $$ V a r i a n c e o v e r P r e v i o u s Y e a r -1 3 , 9 4 9 14 , 2 0 0 1 , 6 5 8 -1 3 , 0 3 3 - 1 0 , 0 0 5 - 1 9 , 9 0 0 9, 2 0 0 2 4 , 7 2 2 1 7 , 6 2 2 -2 0 , 9 0 0 - 2 1 , 8 0 0 0 -2 8 , 6 6 0 - 4 , 7 3 6 41 , 5 1 6 2 0 , 5 8 1 -2 2 , 3 0 7 33 , 4 9 6 1 , 0 6 5 1 2 , 0 0 4 2 0 , 7 7 4 1 8 0 , 4 9 9 7 9 , 9 0 0 4 2 , 9 0 0 1 3 1 , 2 7 7 4 5 5 , 3 5 0 4 8 . 5 0 2 . 8 5 % % V a r i a n c e o v e r P r e v i o u s Y e a r -4 . 7 1 % 4 . 9 3 % 2 . 9 4 % - 3 . 6 7 % - 1 . 9 5 % - 6 0 . 3 0 % - 1 0 0 . 0 0 % 4 . 9 7 % 2 . 5 1 % 2 8 . 5 9 % - 6 . 2 0 % 0 . 0 0 % 5 5 7 . 5 9 % 3 8 . 0 0 % 5 . 5 7 % 1 0 . 4 0 % - 2 . 7 4 % - 1 4 . 6 2 % 0 . 7 3 % 1 . 0 0 % 0 . 3 6 % - 1 . 3 2 % 7 . 0 6 % 1 . 9 3 % 2 . 8 6 % Es t i m a t e d $ F o r A v e r a g e S i n g l e F a m i l y P r o p e r t y (1 . 4 9 ) 1. 5 1 0 . 1 8 (1 . 3 9 ) ( 1 . 0 7 ) ( 2 . 1 2 ) 0. 9 8 2 . 6 3 1 . 8 8 (2 . 2 3 ) ( 2 . 3 2 ) 0. 0 0 (3 . 0 5 ) ( 0 . 5 0 ) 4. 4 2 2 . 1 9 (2 . 3 8 ) 3. 5 7 0 . 1 1 1 . 2 8 2 . 2 1 1 9 . 2 3 8 . 5 1 4 . 5 7 1 3 . 9 8 4 8 . 5 0 % E s t i m a t e d T a x I n c r e a s e -0 . 0 9 % 0 . 0 9 % 0 . 0 1 % - 0 . 0 8 % - 0 . 0 6 % - 0 . 1 2 % 0 . 0 6 % 0 . 1 5 % 0 . 1 1 % - 0 . 1 3 % - 0 . 1 4 % 0 . 0 0 % - 0 . 1 8 % - 0 . 0 3 % 0 . 2 6 % 0 . 1 3 % - 0 . 1 4 % 0 . 2 1 % 0 . 0 1 % 0 . 0 8 % 0 . 1 3 % 1 . 1 3 % 0 . 5 0 % 0 . 2 7 % 0 . 8 2 % 2. 8 5 % No t e s : * Fr o m s i x m o n t h b u d g e t v a r i a n c e r e v i e w 10 / 1 1 / 2 0 1 4 2 : 1 7 P M 2 o f 2 DM L I V E - # 1 2 1 9 6 9 - v 1 - 2 0 1 5 _ E x e c u t i v e _ S u m m a r y . X L S X / C o u n c i l O c t 2 8 , 2 0 1 4 Minutes of the Special Council Meeting - October 28, 2014 842~ - - - -- -- l:===ilc:: 1 1 I I 1~ -- I ~ --- I I ,~ -- I ~ --- I ~ --- I ~ --- I ,~ -- 1 1 I I I ,~ -- I ~ --- I ~ --- 11 ,~ -- 1 1 I I 1~ -- I I ~ --- 11 ~ --- I ~ --- I I ~ --- I ~ --- I I ~ --- I I 1~ -- I I ,~ -- I ,~ -- I ,~ -- I 1~ -- I I ,~ -- I ,~ -- I ,~ --·-JI ,~ --·- I #124739v1 Minutes of the SPECIAL MEETING of Pitt Meadows City Council held on Wednesday, January 21, 2015 at 5:30 p.m. in the Meadows Room of the Pitt Meadows City Hall, 12007 Harris Road, Pitt Meadows, British Columbia. PRESENT: Elected Officials: Mayor J. Becker Councillor B. Bell Councillor B. Dingwall Councillor J. Elkerton Councillor T. Miyashita Councillor D. Murray Councillor M. Stark Staff K. Grout, Chief Administrative Officer M. Roberts, Director of Finance and Facilities K. Zanon, Acting Director of Operations and Development Services D. Philp, Business Analyst / IT Coordinator L. Jones, Director of Human Resources & Communications L. Graham, Economic Development Coordinator K. Kenney, Manager of Legislative Services D. Boag, Director of Parks and Facilities D. Fleugel, OIC Ridge Meadows Detachment R. Evans, Operations Superintendent D. Jolley, Fire Chief L. Kelly, Deputy Clerk The meeting was called to order at 5:31 p.m. A. ADOPTION OF AGENDA By unanimous consent, Council adopted the Agenda for the January 21, 2015 Special Meeting of Council. CARRIED. B. REPORTS MOVED by Mayor Becker, SECONDED by Councillor Murray, THAT Council resolve into Closed Council under s. 90 (1) (c) at 8:15 p.m. to review labour issue ramifications of the budget discussions. Ms. Kim Grout, Chief Administrative Officer, outlined how the deliberations would proceed. Ms. Grout advised that some revised budget documents were circulated on table and that a number of Departmental Business Plan Binders were available for viewing by the public at the meeting. #124739v1 1. 2015 – 2019 Budget Deliberations. A. Review the 2015 Budget and Five Year Financial Plan. Mr. Mark Roberts, Director of Finance and Facilities, reviewed the proposed 2015 General and Utility Operating budgets as well as the associated 2015 spending increase. The PowerPoint is included as Attachment 1 and forms part of these Minutes. Council Council reviewed the Council 2015 Financial Plan. The PowerPoint is included as Attachment 2 and forms part of these Minutes. Parking lot items:  Indemnity review  Conferences/Memberships/Education  Travel & Training policy MOVED by Mayor Becker, SECONDED by Councillor Dingwall, THAT the Federation of Canadian Municipalities membership be included in the 2015 budget. CARRIED. MOVED by Councillor Murray, SECONDED by Councillor Dingwall, THAT Council: A. Approve the Council 2015 Financial Plan as amended. CARRIED. Office of the CAO, Legislative Services, Emergency Preparedness Ms. Kim Grout, Chief Administrative Officer, presented the 2015 Financial Plan. The PowerPoint is included as Attachment 3 and forms part of these Minutes. Minutes of the Special Council Meeting - January 21, 2015 22 #124739v1 MOVED by Councillor Miyashita, SECONDED by Councillor Bell, THAT Council: A. Approve the Office of the CAO, Legislative Services, and Emergency Preparedness 2015 Financial Plan as presented. CARRIED. Parks & Leisure Services Council reviewed the line items for the 2015 Financial Plan. Mr. David Boag, Director of Parks and Facilities, advised that the increases seen in the line items are reflective of salary negotiations. Mr. Boag also advised the citizens satisfaction survey is part of the joint agreement with Maple Ridge. The PowerPoint is included as Attachment 4 and forms part of these Minutes. Councillor Stark left the meeting at 7:00 p.m. advising of a potential conflict of interest as his wife works for the Art Gallery. MOVED by Mayor Becker, SECONDED by Councillor Elkerton, THAT the Art Gallery contribution of $5,000 be removed from the Parks & Leisure Services 2015 budget. DEFEATED. Councillor Stark rejoined the meeting at 7:03 p.m. MOVED by Councillor Dingwall, SECONDED by Councillor Miyashita, THAT Council: A. Approve the Parks & Leisure Services 2015 Financial Plan as presented. CARRIED. Library Services Council reviewed the Library Services 2015 Financial Plan. The PowerPoint is included as Attachment 5 and forms part of these Minutes. Staff advised Council of the January 7, 2015 update with respect to the 2015 Library Services Financial Plan, including a reduction in the Fraser Valley Regional Library (FVRL) levy by $42,300. Minutes of the Special Council Meeting - January 21, 2015 23 #124739v1 Council agreed that Councillor Dingwall will attend the FVRL Board meeting on February 2, 2015 and report back to Council. Parking lot items: o Increasing costs for services provided by the library – community meeting space and early childhood literacy o Tax insert survey The meeting was recessed at 7:30 p.m. and reconvened at 7:40 p.m. RCMP Police Services Officer-in-Charge Fleugel reviewed the 2015 Financial Plan, advising that 85% of the increased costs are due to anticipated salary increases. The PowerPoint is included as Attachment 6 and forms part of these Minutes. MOVED by Councillor Elkerton, SECONDED by Councillor Murray, THAT Council: A. Approve the RCMP Police Services 2015 Financial Plan as presented. CARRIED. Economic Development This item was deferred to a Special (Closed) Council meeting to begin at 8:15 p.m. HR, IT, Communications Ms. Lorna Jones, Director of Human Resources and Communications, reviewed the items in the 2015 Financial Plan. The PowerPoint is included as Attachment 7 and forms part of these Minutes. MOVED by Councillor Elkerton, SECONDED by Councillor Murray, THAT Council: A. Direct staff not to undertake the Ipsos Reid survey in 2015 and reduce the budget accordingly. CARRIED. MOVED by Councillor Dingwall, SECONDED by Councillor Miyashita, THAT Council: Minutes of the Special Council Meeting - January 21, 2015 24 #124739v1 A. Approve the HR, IT and Communications 2015 Financial Plan as amended. CARRIED. Council resolved into Closed session at 8:25 p.m. with all Council members and K. Grout, L. Jones, M. Roberts and K. Zanon in attendance. The meeting reconvened at 5:30 p.m., Thursday, January 22, 2015. Economic Development Mayor Becker advised that the fee for service for the Pitt Meadows Economic Development Corporation has been reduced to $0, with $20,000 funded from the Operating Reserve retained for Strategic Planning. Fire & Rescue Services Mr. Don Jolley, Fire Chief, presented the Fire & Rescue Services 2015 Financial Plan. The PowerPoint is included as Attachment 8 and forms part of these Minutes. MOVED by Councillor Stark, SECONDED by Councillor Miyashita, THAT Council: A. Approve the Fire & Rescue Services 2015 Financial Plan as presented. CARRIED. Finance & Facilities Mr. Mark Roberts, Director of Finance and Facilities, presented the line items for the Finance & Facilities 2015 Financial Plan. The PowerPoint is included as Attachment 9 and forms part of these Minutes. Parking Lot items: o Identify the level of Council engagement in operational contract matters MOVED by Councillor Dingwall, SECONDED by Councillor Elkerton, THAT Council: Minutes of the Special Council Meeting - January 21, 2015 25 #124739v1 A. Approve the Finance and Facilities 2015 Financial Plan as presented. CARRIED. Operations & Development Services Ms. Kate Zanon, Acting Director of Operations and Development Services, presented the 2015 Financial Plan. The PowerPoint is included as Attachment 10 and forms part of these Minutes. Parking lot items: o Pedestrian and Cycling Transportation Master Plan review o Bump-out complaints (suspend until bump-outs review and list of locations has been prepared) MOVED by Councillor Stark, SECONDED by Councillor Miyashita, THAT Council: A. Approve the Operations & Development Services 2015 Financial Plan as presented. CARRIED. Utilities Summary – Single and Multi Family Mr. Mark Roberts, Director of Finance & Facilities, presented the 2015 Utilities budget for Single and Multi Family Homes with centralized garbage collection. MOVED by Councillor Miyashita, SECONDED by Councillor Dingwall, THAT Council: A. Approve the Utilities Summary for Single and Multi Family 2015 Financial Plan. CARRIED. Decision Packages The PowerPoint is included as Attachment 11 and forms part of these Minutes. Minutes of the Special Council Meeting - January 21, 2015 26 #124739v1 1. Reallocation – 1% Strategic Asset Levy MOVED by Councillor Miyashita, SECONDED by Councillor Dingwall, THAT Council: A. Direct staff to establish a new reserve that is limited to fund the eventual replacement of existing facilities and, accordingly, transfer past levies collected ($700,000) for the 1% strategic levy as well as future 1% levies collected into this newly established reserve. CARRIED. 2. Business Analyst ($89,000 – phased in over three years) MOVED by Councillor Dingwall, SECONDED by Councillor Elkerton, THAT Council: A. Approve an ongoing operating expenditure of $89,000 to fund a new Business Analyst position as follows: 1st Year: 25% Operational 75% Operating Reserve 2nd Year: 75% Operational 25% Operating Reserve 3rd Year: 100% Operational CARRIED. 3. Operational Support for Special Events MOVED by Mayor Becker, SECONDED by Councillor Elkerton, THAT Council: A. Defer the following Decision Packages to the Strategic Planning discussion: (3) operational support for special events ($3,000), (4) festival fund ($5,000), and (5) cultural facilities rental grant ($3,000). CARRIED. Parking Lot items: o Delegation / authorization for nominal purchases o Policy piece – user pay - events Minutes of the Special Council Meeting - January 21, 2015 27 #124739v1 6. Glass Recycling MOVED by Councillor Elkerton, SECONDED by Councillor Miyashita, THAT Council: A. Defer the issue of Curbside Glass Pick Up to the Strategic Planning discussion on waste management. CARRIED. Reserves 1. Business Analyst Utilize reserves to phase-in 100% funding of the Business Analyst position over three years. – no need for another resolution. 2. Fire Services Review Chief Jolley advised that the intent of the review is to look at the department’s core and non-core functions, evaluate them for legitimacy, whether they are being done properly, and any change required. MOVED by Mayor Becker, SECONDED by Councillor Dingwall, THAT Council: A. Direct staff to engage a professional consulting firm to undertake a comprehensive review of the current operations and administration of the fire & rescue service, and to provide detailed recommendations for strategic priorities, in the form of a Strategic Master Plan, for the department and City to undertake moving forward for the next 10 years, and that Council establish the Terms of Reference for the review. CARRIED. 3. Service Assessment No action taken. 4. Historical Council Agenda Scanning MOVED by Councillor Bell, SECONDED by Councillor Dingwall, THAT Council Minutes of the Special Council Meeting - January 21, 2015 28 #124739v1 A. Approve a one-time operating expenditure of $6,500 for external scanning of hard copy Regular, CIC and Closed agendas from the 1990s to 2006 to PDF with Optical Character Recognition (OCR) by an external resource. CARRIED. 5. Universal H20 Metering Cost/Benefit Analysis MOVED by Councillor Elkerton, SECONDED by Councillor Miyashita, THAT Council A. Defer indefinitely the Universal Water Metering decision package as the largest water users have already been included in the current program. CARRIED. Capital Budget The PowerPoint is included as Attachment 12 and forms part of these Minutes. MOVED by Councillor Elkerton, SECONDED by Councillor Bell, THAT Council: A. Suspend the installation of any further bump-outs pending a Council Workshop on the Pedestrian and Cycling Master Plan. CARRIED. Staff was directed to provide Council with a list of the bump-outs in Pitt Meadows. MOVED by Councillor Elkerton, SECONDED by Councillor Bell, THAT Council: A. Approve the capital transportation plan, as amended. CARRIED. MOVED by Councillor Elkerton, SECONDED by Councillor Bell, THAT Council: A. Direct staff to install three Stop signs and remove the bump- outs at Park and Somerset. Minutes of the Special Council Meeting - January 21, 2015 29 #124739v1 MOVED by Councillor Miyashita, SECONDED by Councillor Dingwall, THAT Council: A. Defer consideration of the foregoing motion pending receipt of a staff report on options to address the issues identified at the intersection of Park and Somerset. CARRIED. Staff to advise the affected resident. MOVED by Councillor Miyashita, SECONDED by Councillor Murray, THAT Council: A. Approve the Utility Infrastructure, Public Assets and Parks & Leisure Services Capital Budget. CARRIED. Future years 2016 to 2019 General Fund Operating Budget The PowerPoint is included as Attachment 13 and forms part of these Minutes. MOVED by Councillor Dingwall, SECONDED by Councillor Murray, THAT Council: A. Approve the 2016 to 2019 General Fund Operating Budget. CARRIED. MOVED by Mayor Becker, SECONDED by Councillor Bell, THAT Council: A. Allocate $87,782.00 to the new reserve for building replacement. CARRIED. Minutes of the Special Council Meeting - January 21, 2015 30 #124739v1 Proposed Next Steps & Timeline MOVED by Mayor Becker, SECONDED by Councillor Elkerton, THAT Council: A. Approve the proposed next steps and timeline as outlined on slide 23 of the 2015 Financial Plan Workshop presentation. CARRIED. MOVED by Councillor Elkerton, SECONDED by Councillor Murray, THAT Council: A. Direct staff to prepare the 2015 Utilities Fees Bylaw and 2015 – 2019 Financial Plan Bylaw based on the budgets and rate adjustments discussed during budget deliberations. CARRIED. C. QUESTION PERIOD There were no speakers. D. ADJOURNMENT MOVED by Councillor Elkerton, SECONDED by Councillor Bell, THAT this meeting now be adjourned at 8:10 p.m. CARRIED. Signed: Certified Correct: Mayor Corporate Officer Minutes of the Special Council Meeting - January 21, 2015 31 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 32 2015 Financial Plan Workshop 2015 Operating Budget Summary (Single Family Home) 4.,;.;:;,;;1~ Cief ~~::P(•OOl ~ Service Delivery Partners ____ 254, I 00 28 1.59% Taxesfrcxri NewD«i'velopnfent ,-Gr~¥1h -e.~~:-,;,~,;.i ...... _1;1. ,J[, -200,000 ~r,....---,, ----:1 1 1 -. -1.l5% I% Strategic Asset Levy Capital-Reserves ----Operating Reserves Corporat:e:An ance (Port PILT, Tax Penalties, 1%thllij.y) ------Corporate Business Plan Proposed Tax Increase Bu dget Adj ustm ents --~-BC Assessment Completed Roll Additional Growth Other adjustments Sub~tal Proposed Adjusted Tax Increase $455,400 -300,000 --4_p oo 8,400 $-333,900 $121,500 $ 13 1.00% 0.63% -1.80%1 -0.25%. -0.07% -2.12% 0.73% I 0 P_i~;'Meadows_ www.pittmeadows.bc.ca ~:.:.'.II T •10 ?~-u./ P ,c ,, 3 of24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 33 2015 Financial Plan Workshop Utilities Summary -Fees by Service Type Single Family Home Water Services 438 438 Storm Drainage Services I 36 39 Diking 2 2 - Solid Waste Services 253 253 Subtotal (User Fee Charges) $1,012 $1,007 Storm Drainage Services (mill rate) I 63 68 Total Utility Charges 4 r'"'4 0 3 0 0 $-5 5 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 34 20 I 5 Financial Plan Workshop Utilities Summary -Fees by Service Type Multi Family Home -Centralized Garbage Collection Sanitary Sewer Services $ 283 $ 275 $-8 -- Water Services 334 334 0 Storm Drainage Services 15 17 2 Diking 2 2 0 - Solid Waste Services 10 10 0 Subtotal (User Fee Charges) $644 $638 $-6 Storm Drainage Services {mill rate) 36 39 3 Total Utility Charges I $680 $677 $ -3 5of24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 35 2015 Financial Plan Workshop Taxes & Utilities Combined: Sing!_e £ami!Y Home Business Unit 2014 2015 $ Budget I Budget Variance Corporate financ,e , t.> ::1~(-·:~"~•· ?:="t.:i .. ;;-~f t2ft-'2i~t:. ~ :;.: =::J~I ~;. ~ s~ -s2 r=r ;:sT.·1,~r $ ~J. Operating Reserves -30 -13 17 ,-,Capital Reserves 359 369 ·-10 1 % Strategic Asset Levy 60 77 17 1--City D~partments !~~ !~· ... ~ -· ·-'!m, '-'o --... 596 -~ ·• .. 60_4 ~.,._ :~ :,----;a _ Library 124 128 4 User Fee/Tax Impact ·,:. t dt\ .:3.49•x/ "·~ ~ :t __,____;_;;~ 0.96% 0.56% 1.00% 0.45% 0;23% -Parks & leisure J1~.~;:,;~12}1t!T·]t1r~;,!2l!l 4 1~-: : -~ '0 ;:23 %: Police -RCMP 502 516 14 0.79% Subtotal-Before Utllltles l ~,:~1 $.;_:l ;:71.2l h~0;$~'1-1.i~,~I $ 13 0.73% Storm Drainage (mill rate) I 63 I 68 I 5 7.94% :.u -· --_-_·F·_· ~ • __ Ut:?l_llt-_ -•. -_-_:. r,o~_~~--.-_ • -;i,__mw·-__ • ·t. • -~:i5e---"'>• ~ o·~lkl .-_ ;-So-11·d"_rw·., -:st: .. -.--)·_~-._J{~_ ~-='-11:01-· ;_i ,~-c;,i.,,"-.:c_ ·_.:: 1-_--_oo-.;, l llt:":.;.:"ti: __ •:_ ;;;, ;.5:. "" .S~-c~e_,,s.__,,.,. ~._,: ":"'~ P.~1'-,~·~J!f,A _ ~fr,. f.lli,_ ..,,, . a::o '-;;. -;;t-s--,!'-.,tr'i7~ ,..._, ."'-;;_ ~,,~;-0 ,.ce ,, __ J f. ;,,;· ::.,a,;;,.-.•. ,:[:,: +■• •:;:,_,. -0.49%"; Total Property Charges I $ 2,847 I $ 2,860 I $ 13 0.45% 0 ~:is~5c:,:,~ www .pittmeadows.bc .ca 6 r~,.,4 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 36 2015 Financial Plan Workshop Truces & Utilities Combined: Multi-Family_ Home Business Unit 2014 2015 Budget Budget $ I User Fee/Tax Variance Impact , _ _corporate f inan,<;e ·--~:--· ...... _-~ -... w •'l.c!~' '~~• :'rc--· ;; !J h!~~~ ~-!'~' $ -63 $ -97 ' $ -34 -3.35% Operating Reserves -18 -8 10 0.98% CaP.ital Res~rves I 208 214 .. 61;,,=,· ·, -.o:s9% ~ --~·"--::' . 1% Strategic Asset Levy 35 45 10 1.00% City Departments 349 353· 4 0.39% Library 72 I 74 2 0.23% Parks & Leisur:e 141 i;;t;ti~ 2 lt'.-:0 . --?r--0 :26%} ~:.-~ ,.;_ ,:,,'-:.-i ':--• ... Police-RCMP 292 299 7 0.69% Subtotal-:-Before Utlllties ·:;;;;;:j .,i.;-;:.,;,. "-:F $ 1,016 $ 1,023 ~-··~···s 1 ,;_j, 0.73%. Storm Drainage (mill rate) 36 39 3 8.33% :-user Fee Utilities (Drainage,:Water, Sewer, Diking, Solid Waste) ~-1 -.. -644 ' -·638· • ;;i.· .r: -6 . ·:l ., -;0.93%~ Total Property Charges $ 1,696 $ 1,700 $ 4 0.26% ~ Pi~tMeadows www.pittmeadows.bc .ca ~ fro ~~..,.!, Place 7 of24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 37 2015 Financial Plan Workshop Sp ending Increase: General Fund Department Council -~:~i - CAO, Legislation Services, Emergency Programs t Eco rio _rhic Development 'n• .,.--., • • ~• HR, Communications, IT • Fire & Rescue Services : L_ _____ E Finance, Facilities, Common Services Operations & Development-Services . ' . ~ ,. 2014 Expenses I~; .~s ➔~~.tt~2~lr 699,875 · 299,100 . 1,011,583 1,289,116 1,280,578 3,143,2-7.0-- 2015 $ Expenses I Change 1 ";a:~:.~-'-~b ;I $ -6,949 102,100 I 2,s2s .307, 100 ·,;~i. ·,~" 8~6 0~ 1,043,300 31,717 1,301,500 " 12,324 1,213,200 I -7,378 3,oss,Goo l~Jk i $1if !Qii Sub-Total: City Departments I $ 8,055,491 I $ 8,038,960 I $-16,531 Service Delivery Partners 9,453,623 -_J~ ~;fs~200J !'~\~]35}57.:'f · -• ••• ---!"~ ... ~,_ -·•-·--· --=-: ,. ~--··:t"-.= •-.· -Corporate Finance (change: primarily utilities expense recovery) 334,700 284,400 -50,300 -~ --.:; ~b-Total: ope· ratin·1 Bucfget' :X::st.i f i4isi~t :-f'l,-7 .. 9f 2:.s&i'.f i"l;~-=&if146 F Funded By: "'"' ~ .., ' •• ·-• "'"·· ·' ~! ·"····' • • ., r •• 0 I .· •,.. ' -·-' •••• $213,000: Enhanced Revenues 3,829,500 4,094,SOO 265,000 .. 121 000: 0.73% Tax Increase Capital Reserve Transfers Tc:ital:~Spendlng Iner.ease ~-:rl?~ ·•,~~~~~jl}-:}AA1 ~l f~!~Dii ~~s ~iT14§] $334,000: Increased Spending ~ Pi;rMeadows www .pittmeadows.bc.ca &~ The ~-ud Pa ce 8 r-'" ,.,4 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 38 2015 Financial Plan Workshop S_Q_endin~ Increase: Utilities Utility Description 2014 Expenses I 2015 Expenses $ Change DRAINAGE f·..,~ .-t--i ~OJ!(f!1i~~E~".!s~~J::/},1fi s 1,114,240 h~ &$h1?1,14,iJ®} -• -~ ... •·· "". -·-· $ 160_ •Capital Reserve Transfer 500,000 580,000 80,000 ~~ r~ ~~~~~:J-1 .. ti~to1fz~-U;"'I" *i':'&94f~mttir rJr#J~16jik WATER •Operating Expenses 2,927,642 I 2,930,soo I 3,1ss ·-. •Capital Reserve Transfer I . ' ., , -. . ·-· --805,000 l:,/•'~i$',;,;..19~s:poo,~ ;S!ti 1~412Q:C>00.:- 3,732,642 3,855,800 123,158 SEWER •Operating Expenses . ~~:-~ : ij~~-6~2~jfi-":i~~~~3<H?il -12,332- •Capital Reserve Transfer 357,ooo I 36s,ooo 11,000 ;i{g :i=2 i~ ~~':i: -~-~~ .i • -~-:.::~.-=l ~1:~=iJB&,s2~10:!u;.:i;ga2;foo.W.;. :,:~-~=~~3Jzt SOLID WASTE •Operating Expenses I 1,389,056 1,384,200 -4,856 •Stabilization Reserve Transfer I :' .. --~ ;._ ·23,863 40,900 r,,;;', ,:,•ii\ -:;:.64-!'.763·· 1,365,193 1,425,100 59,907 ~!~T~t,t~~~-~D~~-i~~~~~~[ia~ra~c;~~l!~~;~~,;~i~f j\~;l z~~jJ.~7.0;1 i-~f.':~7:~~7~]. ·=~~;~-~l'.f;.!!.;81,~~ Funded By: •Capital Reserve Transfer 1,638,137 1,913,900 275,763 1 $261,000: New Growth & Enhanced l , --~, --; '--~ ''<"":T· ~ "'"" ·~ l :i.._:,_.; ;.:;=;,~•;.;;;· ·* "'~~--~,-:, ~~.,.!'s·-:;;,-'?'"'-' . ..,, :: ;''"::,!-C ·"" :1-~--. "="',,i ">;. .., ••. "' ~; Revenues (ex: MMBC Incentive) _: ''-: ,,,_...:'-;-_,;__,,_'\---s_;,~• ... !£·~· .,.:-,. ,, . r!OJ''\l~~~.:.§i:~~~ ''57 !B.!!-5/71!~:;; v ..,~&QO } ~#"&f·:1_6~~ ar. 1,,,, . I?~~/~~~~~":':_~ www.p1ttmeadows.bc.ca 9of24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 39 2015 Financial Plan Worksho • Council (Tab 2 -pg 48) 2014 2015 2016 201 7 201 8 2019 Adopted Proposed Proposed Ch.1ng0.s Proposf'rl Proposerl Proposed Proposed for 2015 Budget Budget Budget Budget Budget Budget Operating: s " Indemnity $ 2+4,500 $ 233,900 $ (10,600) -4.3% $ 233,900 $ 233,900 $ 233,900 $ 233,900 Conferences & Meetings 9,000 8,000 (1,000) -11.1% 8,100 8,200 8,-400 8,600 Memberships 10,200 10,500 300 2.9% 10,500 10,500 10,500 10,500 Mayor & Council Education 2,000 1,000 (1,000) -50.0% 1,000 1,000 1,000 6,200 Phones & Devices S,000 4,500 (S00) -10.0% 4,S00 4,600 4,600 4,700 Community Relations 4,500 4,000 (S00) -11 .1% 4,000 4,000 4,100 4,100 Election 30,000 (30,000) -100.0% 33,000 New Council Orientation • Term 20,000 20,000 0.0% 21,000 Other 3,900 3,300 (600) -15.4% 2,300 2,300 2,400 2,-400 T nnsfer to Reserve 16,700 16,700 0.0% IS,900 IS,900 IS,900 16,000 Transfer from Reserve (30,000) (20,000) 10,000 -33 .3% (33,000) (26,200) Net Operating Expenditures $ 295,800 $ 281,900 $ (13,900) -4.7% $ 280,200 $ 280,-400 $ 280,800 $ 281,200 Key Budpt Changes for 2015: Mayor and Council remuneration (10,600) Professional development (2,000) Phones & Devices (500) Other (800) Change in net operating expenditures (13,900) n Pi ~{Me adows www .pittmeadows .bc .ca .... ~ Tro n • .c:«d Pia:,: 10 ,"~4 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 40 2015 Financial Plan Workshop Office of the CAO, Legislative Services, Emergency Preparedness (Tab 2 -pg 49) $ " Operating: Office of the CAO Legislative Services Emergency Preparedness • $ 288,200 $ 302.'IOO $ 14,200 4.9% $ 318,000 $ 334,200 $ 339,200 $ 344,200 Net Operating Expenditures Key Budget Changes for 2015: Salary and benefits Inflation and other Change in net operating expenditures 355,300 56,300 $ 699,800 342,300 58,000 $702,700 $ (13 ,000) 1,700 2,900 4,100 (1,200) 2,900 -3 .7% 350,000 355,200 360,500 365,500 3.0% 58,600 59,200 59,900 60,600 0.-4% $ 726,600 $ 748,600 $ 759,600 $770,300 a\ .. :JII Pi~;'Meadows www. p ittm eadows. be. ca ~ n,., ?Z:.u".d r:,,,, 11 of 24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 41 2015 Financial Plan Worksho I Parks & Leisure Services (Tab 3 -pg 59) Operating: Expenditures Administration Community Services Parks, Facilities & Open Spa~e Recreation Sawyer's Landing Net Operating Expenditures Key Budget Changes for 2015: Expenditures 2014 2015 Approved Proposed Budget Budget 80,000 75,000 482,000 496,000 722,000 742,000 912,000 928,000 22,000 20,000 $2,218,000 $2,261,000 Arts, seniors, youth, neighbourhood development Community, municipal, neighbourhood parks, fairgrounds, trails Leisure Centre, PM Family Rec Centre, children, historic sites Art Gallery • new contribution Other Change in Net Operating Expenditures 2016 Proposed Changes Proposed for 2015 Budget $ " (5 ,000) -6.3% 76,000 14,000 2.9% SI 1,000 20,000 2.8% 766,000 16,000 1.8% 955,000 (2,000) -9.1% 20,000 $ 43,000 1.9% $2,328,000 9,000 20,000 11,000 5,000 (2,000) $ 43,000 2017 2018 2019 Proposed Proposed Proposed Budget Budget Budget 82,000 79,000 80,000 521,000 528,000 536,000 792,000 818,000 834,000 983,000 1,007,000 1,032,000 20,000 20,000 20,000 $2.398,000 $2,452,000 $2,502,000 \ .. ~Iii~-~~:! www.pittmeadows.bc.ca 12 , '~4 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 42 2015 Financial Plan Workshop Library Services (Tab 4 -pg 91) Operating: Expenditures FVRL Levy Lease/Strata Operating and Maintenance 886,600 971,400 206,000 205,200 38,800 34,700 Net Operating Expenditures $1,131,400 $1,211,300 Key Budget Changes for 2015: New funding formula phase-in complete Collective agreement rates Administrative re-organization, library materials Replenish depleted collections reserve Other Change in net operating expenditures $ $ 84,800 (800) (4,100) 79,900 51,700 11,700 17,800 3,500 (4,800) 79,900 o/o 9.6% -0.4% -10.6% 7.1% 992,500 1,018,500 1,044,600 1,072,700 207,600 218,400 220,800 223,200 35,000 35,400 35;700 36,200 $1,235,100 $1,272,300 $1,301,100 $1,332,100 Jon 7/15 Update: Reduce FVRL. levy by: a) ($42,300) for revised budget Ind. 7.5% materials incr. Pec;s;on Pkes Cfeb 4 and 24 fVBL 8oa«tl; b) Additional ($2,421) changing mat'ls incr. from 7.5% to 5% OR c) Additional ($5,325) changine mat'ls incr. from 7.5% to 2% ~ ~i~i~-~~":',~ www.pittmeadows.bc.ca 13 of 24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 43 20 I 5 Financial Plan Worksho I RCMP Police Services (Tab 5 -pg IO I ) Operating: Expenditures Policing -RCMP Contract Policing -Housing and Support Pitt Meadows CPO -Net Crimestoppers 2014 Approved Budget 3,519,000 1,053,800 6,800 3,000 2015 Proposed Budget 3,634,000 1,070,100 6,800 3,000 Net Operating Expenditures $4,582,600 $4,713,900 Key Budget Changes for 2015: Members' regular pay and overtime Fund contingen,cy write off vehicle from reserve Medical Services Plan rate reduction Pension rate adjustments Office administration and records management Addition of a real time intelligence centre Repairs, maintenance, utilities, supplies Change in net operating expenditures Proposed Changes for 2015 $ 115,000 16,300 " 3.3% 1.5% 0 .0% 0.0% 2016 Proposed Budget 3,828,000 1,093,900 5,900 3,000 2017 2018 2019 Proposed Proposed Proposed Budget Budget Budget 4,017,000 4,226,000 4,342,000 1,120,600 1,144,200 1,167,100 6,900 7,000 7,100 3,000 3,000 3,000 $ 131,300 2.9% $ ◄ ,930,800 $5,1 ◄7,500 $5,380,200 $5,519,200 158,200 (38,500) (67,000) 59,000 16,300 12,000 (8,700) 131,300 I! Pi~rMeadows www.pittmeadows.bc.ca ~~ Tnc '.l~-td ~I.ice 14 ,., 24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 44 20 I 5 Financial Plan Worksho HR,IT Communications (Tab 7 -pg 121) Revenue Misc:ellaneous Revenue Total Revenue $ csoo> s < 1,soo> I s t 1.000) Expendlwres HR/Customer Service HR/Professional Development lnfonnation Technology Communications & Advertising Total Expendiwres (S00) 391,400 n,200 513,900 34,100 1,011 .600 (1,500) (1,000) 417,650 26,250 n,1s0 sso 503,900 (10,000) 33,000 (1,100) 1,027,300 15,700 Net Operating Expenditures $ 1,011, I 00 $ 1,025,800 I $ 14,700 Key Budget Chan1es for 2015: Salary and benefits Community relations Postage Records management IT Consulting Hardware and software support System maintenance reserve transfer Inflationary and other adjustments Change In net operating expenditures 28,500 (1,400) S,000 3,100 (2,700) (2,700) (16,000) 900 14,700 -200.0%1 $ (1,500) $ (1,500) $ (1 ,500) $ (1,500) -200.0% (1,500) (1,500) (1,500) (1,500) 6.7" 426,950 435,950 444,850 451,850 0.8" n,1s0 72,750 n,7S0 72,750 -1.9% 525,300 532,200 539,000 S4S,800 -3.2% 40,900 44,200 44,400 44,400 1.6% 1,065,900 1,085,100 1,101,000 1,114,800 1.S%1 $1,064,400 $1,083,600 $1,099,500 $1,113,300 ~ ~ij~~~~i,~ www.pittmeadows.bc.ca 16 -'24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 45 2015 l=in~ • Fire & Rescue Services (Tab 8 -pg I 3 I ) Operatinc; Revenue $ (83,300) $ (75,000) $ Expenditures Administration & Operation Support Are Prevention & Training Paid on Call System Apparatus & Equipment Facility Operations Total Expenditures 768,600 ns,ooo 55,800 57,800 251,200 250,200 134,◄00 135,500 79,200 74,400 1,289,200 1,292,900 Net Operating Expenditures $1,205,900 $1,217,900 Key Budget Changes for 2015: Are pennits, fees, & fines Remove miscellaneous unidentified revenues budget Salary and benefits Professional development Dispatch services Janitorial Radio and alann system Unifonns and protective clothing Other $ 8,300 6,400 2.000 (1,000) 1,100 (4,800) 3,700 12,000 (1,000) 9,000 6,800 2,100 (1,000) (7,100) 1,500 2,000 (300) 12,000 17 of 24 % 10.0% $ (74,000) $ (73,000) $ (73,000) $ (73,000) 0.8% 791,800 805,800 819,900 840,300 3.6% 58,300 59,000 59,500 60,200 -0.4% 255,400 262,500 268,800 275,000 0.8% 137,600 139,600 141,400 143,400 -6.1% 74,900 75,800 76,300 n,200 0.3% 1,318,000 1,342.700 1,365,900 1,396,100 1.0% $1,244,000 $1,269,700 $1,292,900 $1,323,100 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 46 2015 Financial Plan Worksho Finance & Facilities (Tab9-pg 143) Revenue Property Revenue Anance Fees and Charges Total Revenue Expendinires Ana.nee Facility Oper.1tion and Maintenance Common Services Total Expendinlnts Net Operadn1 Expenditures Kay BudsetChensesfvr 2015: Revenues Daycare lease Other Expenditures Salary and benefits Hydro Audit fees Lepl services Insurance -liability, property Facilities maintenance janitorial Radio sy,tem, alarm sy,tem Inflation and other Change In Net Oper.1ting Expenditures $ (260,900) $ (288. 900) (39,700) (40,000) (300.600) (328.900) 741,400 759,300 187,800 194,900 351 ,400 329,600 1,280,600 1,283,800 $ 980,000 $ 954,900 $ (28,000) (JOO) (28.300) 17,900 7,100 (21,800) 3,200 $ (25,100) (24,800) (2.000) 19,600 4,300 1,400 (5,000) (6,400) 2,000 (16,700) 3,000 (S00) (25,100) -10.'TX -0.81' -9.41' 2.4" 3.8" -6.21' 0 ,2" -2.61' $ (289,600) $ (325,400) $ (369,700) $ (Jn,000) (40,000) (40,000) (40,000) (40,000) (329,600) (365,400) (409,700) (413,000) no,100 782,300 795,100 806,800 196,900 198.900 200,900 202.900 332,600 338.000 341,100 346,700 1,300.200 1,319,200 1,337,100 1,356,400 $ 970,600 $ 953,800 $ 927,400 $ 943,400 ~ ~i;(Meadows www.pittmeadows.bc .ca C~ ·10 JZ,C..,.,d P .ace 18-'"24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 47 20 I 5 Fin • Operations & Development Services (Tab 10-pg 167) !Revenue Bylaw Enforcement $ (165,000) $ (190,000) $ (25,000) -15.2% $ (190,000) $ (190,000) $ (190,000) $ (190,000) Animal Control (25,000) (30,000) (5 ,000) -20.0% (30,000) (31,000) (31,000) (31,000) Development Services (343,800) (489,500) (145,700) -42.4% (489,500) (489,500) (489,500) (489,500) Operations -Transportation (522,000) (540,300) (18,300) -3.5% (537,500) (534,700) (531,900) (529,100) Equipment -I ntemal Charges (644,100) (601,850) 42,250 6.6% (606,450) (601,350) (606,450) • (611 ,550) Dyking Levies (25,000) (25,000) . 0.0% (25,000) (25,000) (25,000) (25,000) Sustainability (10,000) (15,000) (5,000) -50.0% (15,000) (15,000) (15,000) (15,000) Total Revenue (1,734,900) ( 1,891,650) (156,750) -9 .0% (1,893,450) (1,886,550) ( 1,888,850) (1,891,150) Expenditures Bylaw Enforcement 159,900 156,200 (3,700) -2.3% 159,600 160,900 165,000 166,100 Animal ContrOI 12,500 12,800 300 2.4% 12,900 13,000 13,100 13,400 Development Services 1,089,100 1,276,300 187,200 17.2% 1,314,800 1,339,300 1,364,600 1,382,800 Operations -Administration 197,900 218,500 20,600 10.4% 222,700 226,500 230,500 234,400 Operations -Transportation 1,336,000 1,332,000 (4,000) -0.3% 1,347,800 1,363,700 1,379,600 1,395,600 Equipment Maintenance 415,000 406,200 (8,800) -2.1% 410,400 414,000 417,600 421,300 Dyking Maintenance 169,900 171,000 1,100 0.6% 175,100 1n,100 180,400 183,100 Sustainability 43,000 28,100 (14,900) .34.7,r, 28,300 28,400 28,600 28,800 Total Expenditures 3,423,300 3,601,100 1n,aoo 5.2% 3,671,600 3,723,500 3,779,400 3,825,500 Net Operating Expenditures $ 1,688,400 $ 1,709,450 $ 21,050 1.2% s 1,na,150 $ 1,836,950" $ 1,890,550 $ 1,934,350 11,~.,. Pi~~ Meadow. s www.pittmeadows .bc.ca ~ n,.,J~tdP'·,cc 19 of 24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 48 2015 Financial Plan Workshop OperatiQns & Development Services cont'd. (Tab 10-pg 167) Key Budget Changes for 2015: Revenues Development revenues Business licenses Dog licenses Climate Action Revenue Incentive Program Expenditures Salary and benefits Equipment and fleet Roads -inclement weather Third party service requests Carbon Tax offset transfer Inflationary and other adjustments Change in net operating expenditures (15,000) (25 ,000) (5 ,000) (5,000) 82.700 33,500 (20,000) (3,100) (15,000) (7,050) 21,050 I,] ~-ijtM~~1~i~ www.pittmeadows.bc.ca 20 ,.~ 24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 49 2015 Financial Plan Workshop Decision Packages Reallocation I% Strategic Asset Levy 9 14S $160,000 2* lncremema) Business Analytt $89,000 -phased 7 123 $22.lSO $2.43 3 Incremental Operational Support for Special Events 7 12S $3,000 $0.33 4 Incremental Festival Fund 3 ,. aw· $5,000 $055 5 Incremental Cultural Facilities Rental Grant 3 83 $3,000 $0.33 ' . ' $120,000 plus 6-lncrementai Glass Recycling 10 169 $24 $25,000 for u~nt costS kaerves ---~--........ . 0 I* Operating Reserve Business.Analytt $89,000 -phased ,'F"'"7j, f.? 123 ~ $66,750 I $0 2 Operating Reserve Fire Services Review 8 133 $50,000 3 Operating Reserve Service Assessment 2 S3 $<10.000 4 Operating Reserve Historical Council Agenda Scanning 2 51 $6,500 s• Wat1er·Reserve Universal HlO Metering Cost/Benefit Analysis 10 171 $40.000 - * Business Analyst position budget of $89,000 Is proposed to be phased in from Taxation over 3 years; Year I $22,2S0 (25%); Year 2 $44,500 (75%); Year 3 $22,2S0 (100%) ** Councll requested decision packages •-\~,,. ~i~i'Meadows www. pi ttm ead ows. be. ca a.:;.;,:,:. •i,, 7~d. P:.1 cc 21 of 24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 50 2015 Financial Plan Workshop Capital Budget .ASSET GROUP REFERENCE -BUSINESS PLAN BINDER Tab Page# Utility Infrastructure 11 184 .. Public Assets 11 192 / 193 .. Parks & Leisure Services 11 197 . Transportation 11 202 IJ ~s ~,M~~~.:~ www .pittmeadows.bc.ca 22 -'24 Mi n u t e s o f t h e S p e c i a l C o u n c i l M e e t i n g - J a n u a r y 2 1 , 2 0 1 5 51 2015 Financial Plan Workshop 20 16 to 2019 Proposed Financial Plan General Operating Fund Summary -Tab I; Page 19 I 20 16 2017 2018 2019 Revenues , .. ,':<' ,,. -. ·,p ·~ ~ .. , " , • •·· $ 23,S.82,200 $ 24,396,800 $' ~-S~ 165,000 " ' •: -~ C· ~ r: . ,a. .,.__ • -"' ""' ,c: • • -J. .. It .. ~·• City Departments 8,700, I 00 8,815,600 8,990,700 9,074,500 ' Service Delivery Partners ,, " '· '-~~ 9,884,400 : J<t l9,9f I 00 ·-,, ,I 0,602,700 10,839,200 L' t Reserve Provisions -, •• 4,997,700 I 5,282, I 00 I _ · '5,571,600 5,866,200 Proposed Increase -Tax % 3.10% 2.97% 2.96% 2.87% l"! P i ~t Meadows www .pittmeadows .bc.ca ~:.:..i:1111 TI1c :J ~--zd ?!Jee Minutes of the Special Council Meeting - January 21, 2015 52 THIS PAGE • INTENTIONALLY LEFT BLANK