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HomeMy WebLinkAboutFinancial Plan 2010-2014Five-Year Financial Plan 2010 –2014 Maple Ridge Mayor and Council Mayor Ernie Daykin Councillor Craig Speirs Councillor Michael Morden Councillor Judy Dueck Councillor Linda King Councillor Al Hogarth Councillor Cheryl Ashlie District of Maple Ridge Five-Year Financial Plan 2010 –2014 TABLE OF CONTENTS District of Maple Ridge Five-Year Financial Plan 2010 –2014 1 Executive Summary Financial Plan Reader’s Guide ....................................................................................................................................5 Message from the Mayor .............................................................................................................................................6 Message from the Chief Administrative Officer ..........................................................................................................7 Message from the Corporate Financial Officer ...........................................................................................................8 Maple Ridge –Deep Roots Greater Heights Profile and Demographics .........................................................................................................................................13 Government Overview ................................................................................................................................................16 Maple Ridge Officials and Organization Chart ..........................................................................................................17 Financial Policies and Fund Structures Financial Policies ........................................................................................................................................................21 Fund Structure............................................................................................................................................................22 Financial Planning Process Business Planning Process ........................................................................................................................................25 Alignment of Corporate Strategic Initiatives .............................................................................................................26 Business Planning Guidelines ...................................................................................................................................27 Financial Planning Process Schedule .......................................................................................................................28 Financial Plan Overview Financial Plan Highlights............................................................................................................................................31 Financial Plan Overview .............................................................................................................................................32 2009 Financial Outlook ......................................................................................................................................33 Where the Money Comes From /Where It Is Allocated .....................................................................................34 Water, Sewer, and Recycling Rates ...................................................................................................................45 Borrowing .............................................................................................................................................................46 Further Items .......................................................................................................................................................48 Impact to the “Average Home”...........................................................................................................................49 Property Taxation Policy ......................................................................................................................................50 Reserves ..............................................................................................................................................................51 Town Centre Commercial Operation ..................................................................................................................56 Conclusions .........................................................................................................................................................56 Final Thoughts .....................................................................................................................................................57 Revenues and Expenditures ......................................................................................................................................58 Financial Plan Summary –Revenues & Expenditures .............................................................................................59 Five-Year Operating Plan Overview Key Account Balances................................................................................................................................................62 2010 Base Budget Increases ....................................................................................................................................66 Staffing History and Forecast ....................................................................................................................................67 Departmental Business/Financial Plans Office of the Chief Administrative Officer ..................................................................................................................71 Administration incl. Communications and Sustainability .................................................................................72 Human Resources ...............................................................................................................................................76 Strategic Economic Initiatives ............................................................................................................................79 Community Development, Parks & Recreation Services .........................................................................................81 Administration .....................................................................................................................................................82 Community Services ...........................................................................................................................................84 Parks & Facilities .................................................................................................................................................87 Recreation ...........................................................................................................................................................91 Emergency Services ............................................................................................................................................97 Corporate & Financial Services .................................................................................................................................99 Administration ..................................................................................................................................................100 Clerk’s ...............................................................................................................................................................102 Finance .............................................................................................................................................................105 Information Services ........................................................................................................................................109 Fire Department ...............................................................................................................................................112 Police Services .................................................................................................................................................114 TABLE OF CONTENTS District of Maple Ridge Five-Year Financial Plan 2010 –20142 Public Works & Development Services...................................................................................................................118 Administration ...................................................................................................................................................119 Engineering .......................................................................................................................................................121 Licences, Permits and Bylaws ..........................................................................................................................124 Planning ............................................................................................................................................................127 Operations Centre.............................................................................................................................................129 Ridge Meadows Recycling Society ...................................................................................................................135 Five-Year Capital Plan Overview Capital Process ........................................................................................................................................................139 Capital Works Program ............................................................................................................................................140 Capital Works Business Plan ..................................................................................................................................141 Appendices Appendix A: Mission and Value Statements ..........................................................................................................145 Appendix B: Vision 2025 Strategic Plan ................................................................................................................145 Appendix C: Performance Measures .....................................................................................................................148 Appendix D: Financial Sustainability Plan –Policy 5.52 ......................................................................................212 Appendix E: Infrastructure Funding Strategy .........................................................................................................215 Appendix F: Capital Works Program Project Listing ..............................................................................................230 Appendix G: 2010-2014 Financial Plan Bylaw 6708-2009, Adopted January 12, 2010 ..................................237 Glossary of Terms ....................................................................................................................................................245 2 Distinguished Budget Presentation Award The Government Finance Officers of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the Corporation of the District of Maple Ridge, British Columbia for its annual budget for the fiscal year beginning January 1, 2009. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. District of Maple Ridge Five-Year Financial Plan 2010 –2014 3 Executive Summary Financial Plan Reader’s Guide Message from the Mayor Message from the Chief Administrative Officer Message from the Corporate Financial Officer District of Maple Ridge Five-Year Financial Plan 2010 –20144 FINANCIAL PLAN READER’S GUIDE District of Maple Ridge Five-Year Financial Plan 2010 –2014 5 The Reader’s Guide is intended to provide a basic understanding of the 2010 –2014 Five-Year Financial Plan and includes a description of the contents of each of the major sections of this document. This document has been divided into eight sections and an explanation of each section follows: Executive Summary This section provides welcome messages from the Mayor and the Chief Administrative Officer. Both messages provide a recap of the past year giving some of the key highlights and accomplishments for the entire organization as well as major items to watch for in the upcoming year. The message from our Chief Financial Officer is also included in this section and provides the financial context for our Financial Plan. This message also outlines some of the key assumptions in the Plan. Maple Ridge –Deep Roots Greater Heights This section provides a brief history of Maple Ridge, its location and size, population, as well as other pertinent information on the community. There is also information on the local economy including top taxpayers. Financial Policies and Fund Structure This section provides policy and regulatory requirements for the development of both our operating and capital budgets. Financial Planning Process This section provides an overview of the business planning process including the schedule. Financial Plan Overview This section provides an overview of financial plan highlights, growth funding allocations as well as funding and borrowing. Five-Year Operating Plan Overview This section provides key revenue and expenditure account balances, base budget increases including incremental adjustments, as well as staffing history. Departmental Business/Financial Plans This section provides detailed financial plan information for each department. The District consists of four divisions: Office of the Chief Administrative Officer (CAO) Community Development, Parks & Recreation Services (CDPR) Corporate & Financial Services (CFS) Public Works & Development Services (PWDS) Each division section begins with a listing of select 2009 accomplishments and discusses the business context relevant to the 2010 -2014 planning period. An organization chart illustrates the layout of the division. Legend for Organization Charts: Department Head Exempt Staff.................................... Large Box –Double Solid Border All Other Exempt Staff ................................................... Medium Box –Double Solid Border All Union Staff ................................................................ Varying Size Box –Single Solid Border Contract Staff ................................................................. Varying Size Box –Dotted Border Interdepartmental Reporting Relationship .................. Varying Size Box –Dotted Border and Line This is followed by the business plans of each department within the division. Each department plan begins with a brief explanation of services provided by the department, followed by a few workplan highlights. An organization chart illustrates the reporting structure of the department and is complemented by a history and projection of staff positions. The operating budget follows and includes comparisons to previous budgets and actual expenditures and revenues. Notes regarding differences between the 2010 budget and either the previous budget or previous year actual charges are included where appropriate. This is followed by comments where appropriate to help guide the reader through the financial plan. Five-Year Capital Plan Overview This section provides information on the capital projects. The capital budget is included as Appendix F in this document. MESSAGE FROM THE MAYOR District of Maple Ridge Five-Year Financial Plan 2010 –20146 On behalf of Council, I am pleased to present our 2010-2014 Five-Year Financial Plan for the District of Maple Ridge. Through its first year of a three-year mandate, Council maintained its strong focus and commitment to concentrate on efforts which support three pillars of priorities –economic, social and environment. Equally, these pillars support the high level of livability in our community. To achieve a delicate balance between these interlocking priorities, this Council believes a key to our success has been and will continue to be our ability to establish and maintain positive working relationships between ourselves and other levels of government, regional agencies and community organizations. This philosophy resulted in many of the accomplishments achieved during our first year and fuels our commitment to the priorities for 2010. An example of the results from this focus on establishing and maintaining positive working relationships is the multi- million dollar improvement project on 224 Street and Lougheed Highway which is being funded by the District of Maple Ridge, the Province of British Columbia and the Government of Canada. Our citizens elected this Council with expectations of addressing many important priorities including improved transportation and transit, sustainability and protection of green space, shopping opportunities, increased industrial tax base and local job creation, and public safety. Building upon this Council’s achievements in 2009 and dealing with these important priorities with our partners in a respectful, collaborative, cooperative manner, our citizens will continue to see benefits and enhancements that define livability in Maple Ridge. Some of the significant goals for 2010 include: Seven new West Coast Express cars into service Construction of sewer to 256 Street correctional facilities, and continued focus on bringing businesses focused on high tech, post secondary opportunities and advanced manufacturing to our community RCMP contract negotiations, 24/7 staffing at Fire Hall 3, implementation of Wildlife Protection Plan, construction of a new animal shelter in partnership with the BC SPCA Improvements on 224 Street and Lougheed Highway from 222 Street to 224 Street, and review of incentives for densification and redevelopment Plan for use of Environmentally Sensitive Areas data assembled over the past few years and prioritizing the implementation of the Agricultural Plan Significant progress on the Albion Flats Concept Plan, which will include public input and consultation through a community charette and public open house Implementation plan for the Parks & Recreation Master Plan, policy discussion regarding acquisition of strategic lands, sequencing policy for future area plans, Zoning bylaw review, final comments regarding the Regional Growth Strategy, potential for a drainage utility and Affordable Housing Strategy Supporting Council’s vision to enhance the many livability factors which define our community is District staff, an experienced and dedicated team of highly qualified professionals. Council welcomes your comments. You can reach us by phone at 604-463- 5221 or by email at mayorandcouncil@mapleridge.ca. We encourage your participation and contribution to ensure Maple Ridge continues to be an exceptional community in which to live, work and play –today and for generations to come. ERNIE DAYKIN Mayor MESSAGE FROM THE CHIEF ADMINISTRATIVE OFFICER District of Maple Ridge Five-Year Financial Plan 2010 –2014 7 I am pleased to present our 2010 –2014 Financial Plan on behalf of all employees at the District of Maple Ridge. Maple Ridge is a community filled with experiences to satisfy every passion. Opportunities exist to try a new outdoor adventure; savour the natural beauty which surrounds our community; experience arts and culture; explore Maple Ridge’s heritage; and participate in organized, structured indoor recreational and leisure activities. As well, Maple Ridge is becoming renowned for its quality festivals and fairs organized and led by a community of dedicated, hospitable, friendly volunteers. This array of activity combined with our commitment to achieving a balance between social, economic and environmental priorities makes Maple Ridge one of the most livable communities in Canada. The investment community has recognized what we have to offer. In 2009, the Real Estate Investment Network ranked Maple Ridge as the number two top investment town in British Columbia. Through thoughtful, long term, comprehensive community development and business planning process, Maple Ridge is poised to take advantage of its heightened profile and to welcome the world by way of the newly opened Golden Ears and Pitt River Bridges. Highlights of the many accomplishments in 2009 were: Improved Accessibility –the opening of the Golden Ears and Pitt River Bridges Economy and Jobs –hosting a successful summit in November to hear from industry, government and institutions regarding best practices in attracting high tech investment to our community Community Safety –Youth Diversion funding, success of the Community Safety Officer pilot program and supportive housing funding of $9.2 million Downtown –the official opening of Spirit Square as an extension of Memorial Peace Park and the launch of a new program called Our Spirit…Our Town addressing Town Centre improvements Natural Environment –75,000 of an anticipated 300,000 trees planted, expanded number of school and neighbourhood gardens, $1.5 million is donated parkland, Energy Manager grant from BC Hydro and sustainable construction practices at Fire Hall 1, the Leisure Centre retrofit and the Randy Herman Centre Festivals and Community Involvement –hosting many first-class festivals and high profile special events including the BC Disability Games, Mainstage 2009 and the triathlon for the 2009 World Police and Fire Games Some of the significant goals for 2010 include: Economy and Jobs –marketing of Maple Ridge through Metro Vancouver Olympic Program, continuing to develop and implement our strategic plan for economic development and progressing on the Albion Flats Concept Plan Downtown –improvements on 224 Street and Lougheed Highway from 222 Street to 224 Street, and partnering with the Downtown Business Improvement Association and the Maple Ridge Pitt Meadows Chamber of Commerce to continue to build upon the success of the program Our Spirit…Our Town Festivals and Community Involvement –early in 2010, welcomed the Vancouver 2010 Olympic Torch Relay to our community, which was also selected as one of 14 communities across the country to host a community celebration for the Vancouver 2010 Paralympic Torch Relay Improved Transportation and Transit –construction of Abernethy Way at 224 Street, traffic lights at Abernethy Way at 216 Street and road improvements on 232 Street between 124 Avenue and 128 Avenue Thank you to Council, our employees and the many dedicated volunteers who make this community such a wonderful place to live, work and play. J. L. (JIM) RULE Chief Administrative Officer MESSAGE FROM THE CORPORATE FINANCIAL OFFICER District of Maple Ridge Five-Year Financial Plan 2010 –20148 I am pleased to present the 2010-2014 Financial Plan which is a product of our Business Planning process. Before discussing this process and before introducing the Financial Plan, I will begin with an overview of our economic environment. Economy Going into 2010 For the past several years Maple Ridge has enjoyed a brisk pace of development. In the last quarter of 2008 we saw that pace fall off, a trend that continued throughout 2009. Our financial sustainability policies, conservative budgeting, and our practice of planning for the bad times during the good have positioned us well to manage this turbulence. For example, the budgeted amount for building permit revenue is set by looking at several years’ worth of activity, rather than the brisk revenues realized in recent years. As a result, expenditures are controlled. When actual revenues exceeded budget, surpluses were set aside to see us through tougher periods, such as the one we are currently experiencing. At this time, indications are we will see a General Revenue surplus at year-end, as all areas of the organization have been cognizant of the need for careful cost containment and vacancy management. Weathering These Economic Times Well developed business planning processes and sound financial practices serve the District well through both the boom and the bust cycles of the economy. Some examples of these practices include: Budgeting for development revenues at reasonable levels and resisting the temptation to increase expenditures as discussed above. Building up reserves when revenues are strong to soften the impact of reduced revenues during economic slowdowns. Reviewing all new vacancies to ensure a business case still exists to justify filling the position immediately. Setting aside funds to take advantage of opportunities –During economic slowdowns, senior governments often attempt to stimulate the economy by providing incentives to encourage infrastructure investments. In order to take advantage of these incentives, local governments are usually required to provide matching funding. The District has set aside a fund that will allow it to leverage senior government grants when they become available. The Business and Financial Planning Process Maple Ridge has developed comprehensive Business Planning Guidelines for use in the financial planning process. These guidelines, which are discussed in more detail starting on page 25, are updated annually and assist Council with the difficult task of resource allocation. Departmental business plans communicate alignment with the corporate strategic plan and identify: goals and objectives essential core business and service levels resource distribution (financial and human) performance measures capital program and associated operating, maintenance and replacement costs potential new revenue sources incremental spending programs The financial planning process is also guided by a Financial Sustainability Plan; a group of 13 policies designed to position the District to meet financial obligations while providing equitable and affordable taxation. Business and Financial Plan review sessions are open to the public and provide opportunities for individuals to ask questions of Council on decisions or to make submissions on all programs. Under the British Columbia Community Charter the District is required to adopt a Five Year Financial Plan. This long-term approach to financial planning allows Council and the community to consider the impact that current decisions will have on future financial flexibility. Council adopts a Financial Plan for the subsequent five years each December based on the best information available at the time. The Financial Plan is updated each May, prior to setting the tax rates, to reflect any changes that have occurred since the last Plan was adopted. KEY ASSUMPTIONS Allowable Inflationary Increases For 2010, costs have been updated based on current information so we have not provided an inflationary contingency. Beyond 2010, where cost increases are known, they have been provided for. These items include the cost of labour identified in union contracts and multiyear service agreements. As well, a small centralized contingency exists for inflation. Fire Department Master Plan The Financial Plan assumes that the levy increase will be significantly less in 2013 and that there will be no additional levy in 2014. The Master Plan essentially calls for our Fire Department to gradually evolve from a strictly volunteer fire responder model to a composite model with full time and paid-on-call responders. Tax Growth The growth rate of 2.35% for 2010 may be overly optimistic given the slowdown in development. It is quite probable that revenue projections may be short in the order of about half a million dollars. The MESSAGE FROM THE CORPORATE FINANCIAL OFFICER District of Maple Ridge Five-Year Financial Plan 2010 –2014 9 assessment roll is received at the end of December and will provide an indication of how large a shortfall there is. The actual growth will not be certain until April 2010 once the assessments are finalized. Some funds were left unallocated in the 2010 budget so that they could be used to assist in dealing with a shortfall, if it arises. Development Revenues While development activity has been extremely brisk for the last few years, we budget at more modest levels, based on what we believe is sustainable over the longer term. Investment Earnings The interest earned on investments has exceeded budget largely due to favourable interest rates and a larger than planned investment portfolio. The portfolio is larger than usual as it includes funds for capital projects that were planned for 2009 or earlier, but are not yet complete. The budgeted revenue is based upon a conservative assumption that the planned capital work will proceed in the year that it is planned. The Bank of Canada has set the bank rate to historically low levels to help stimulate the economy, which will reduce the amount of interest earned on the District’s short term investments. Despite this, the 2010 revenue target has been kept at historic budget levels because the size of the portfolio is expected to more than offset the impact of lower interest rates. Investment Revenue and Interest Rate Risk The District has a large holding of very secure investments. Interest earned on, and the market value of these investments will fluctuate with changes to interest rates. Current rates are at historic lows and as a result, new funds invested will not earn rates that we have seen in the recent years. Fortunately, the majority of the funds invested are earmarked to fund capital expenditures and the cost of capital is typically lower when there is weakness in the job market. Development Cost Charges (DCC) Development Cost Charges are charges on new development to assist with paying for infrastructure required to support a growing community. DCCs are a significant funding source for the capital program. With development slowing, DCC collections are also slowing. The timing of projects that are funded from DCCs may need to be revisited if development remains slow for an extended period. Level of Tax Increase Council has directed that the tax increases in each of the five years of the plan are to include 3% for general purpose and 1% for infrastructure sustainability. In addition, the Fire Service Improvement Levy continues to phase in incrementally until 2013 to fund the implementation of the Fire Department Master Plan. Labour Costs Labour is the largest cost component of the operating budget. The costs identified in the CUPE contract have been provided for until 2012, with a contingency for cost increases in the later years of the five year financial plan. The firefighters are covered under the IAFF contract which expired December 31, 2009. The terms and conditions continue until the contract is renegotiated. The IAFF contract cost increases will be funded from a dedicated component of the property taxes, the Fire Service Improvement Levy. Once the increased costs are covered the balance of this levy will be used to improve the quality of fire services, historically this has been through additional fire personal. Budget Bylaw Amendment As outlined in the Community Charter, the Five-Year Financial Plan is to be adopted by May 15 of the first year of the Plan. At any time subsequent to the original adoption, an amended Financial Plan can be adopted by Council for that year. Tax Rates Specific tax rates must be approved by May 15 of each year. The tax rates bylaw will be presented for adoption to Council in the spring of 2010 once final information is received from BC Assessment. Conclusion In closing, Council’s financial sustainability policies provide us with a framework to see us through the uncertain economic times that we find ourselves in. As a result, this Financial Plan meets the needs of our community in a fiscally responsible manner and meets the direction set by Council earlier this year. The District’s business planning practices, financial prudence, and relatively healthy reserve funds have and will continue to serve the community well in times of economic slowdown as well as flourishing economy. Paul Gill, BBA, CGA General Manager: Corporate & Financial Services Corporate Financial Officer District of Maple Ridge Five-Year Financial Plan 2010 –201410 District of Maple Ridge Five-Year Financial Plan 2010 –2014 11 Maple Ridge –Deep Roots Greater Heights Profile and Demographics Government Overview Maple Ridge Officials and Organization Chart MAPLE RIDGE –DEEP ROOTS GREATER HEIGHTS District of Maple Ridge Five-Year Financial Plan 2010 –201412 Maple Ridge is part of the Metro Vancouver Region and is bordered by the majestic Golden Ears Mountains to the north and the mighty Fraser River to the south. Arts and recreation facilities abound, creating a culturally vibrant and active District for healthy living. A network of health, social and emergency services are locally available, including a full service hospital, police, fire, and ambulance services. Driving Distances from Maple Ridge Vancouver, BC 45 km Victoria, BC 120 km Seattle, WA 240 km Portland, OR 483 km Calgary, AB 924 km Edmonton, AB 1,101 km MAPLE RIDGE –PROFILE AND DEMOGRAPHICS District of Maple Ridge Five-Year Financial Plan 2010 –2014 13 Maple Ridge –A History of Settlement Being one of the first municipalities to incorporate in British Columbia, Maple Ridge has built a rich history. Back on September 12, 1874 when a group of early settlers met on John McIver’s farm, there were less than 50 families with 33,000 acres of future potential. The location and beautiful surroundings of Mr. McIver’s farm inspired him to name his farm “Maple Ridge”. It was not long before the McIver property with its ridge of beautiful maple trees that stretched for two miles along the Fraser River, became the name for Maple Ridge, the community. Where McIver’s farm was once situated has become a golf course. A plaque on the golf course commemorates the first meeting in which the decision was made to incorporate the District of Maple Ridge. This is where early settlers began to dream of a future where families could prosper and raise their children in a healthy environment. Early on and over time, the character of Maple Ridge would begin to form and bring with it all of the opportunities that those who first settled the area hoped would come. Neighbourhoods like Hammond, Whonnock, Webster’s Corners, Ruskin, Albion, and Yennadon sprung up and provided the homes where families could flourish. Each had their own post office, community centre, churches, stores and schools. Maple Ridge grew alongside the province’s earliest transit route –the Fraser River. When the Canadian Pacific Railway was completed in 1895, the community gained further benefits as the railway ran along Maple Ridge’s southern border adjacent to the Fraser River and brought with it the advantages of the latest invention in transportation. Maple Ridge was not connected to New Westminster until 1913 with the construction of River Road and the Pitt River Bridge and was the only rural municipality in British Columbia through which the Canadian Pacific Railway passed. Since 1874 Maple Ridge has grown and prospered. It continues to be a magnet for many and for so many reasons. What was once a community primarily dependent upon agriculture, fishing, forestry, and mining, Maple Ridge has expanded and diversified its economic base to include advanced manufacturing, high tech, television and film production and education services. It has first class recreation and park facilities and easy access to some of the most spectacular outdoor wilderness settings anywhere. It is a community of festivals and fairs that has created a year round playground for people of all ages. Today Maple Ridge, with a population of about 75,000, is the envy of many communities -it has so much to offer. It provides the amenities and urban sophistication that some desire while retaining the rural character that others want. Maple Ridge –Now‘s the Time to Invest in Maple Ridge How do you find the best place to live and work? Start with a prosperous province with an international reputation for its beauty, lifestyle and industries and find a municipality that reflects those values. And that is not hard to do with all the signs pointing to Maple Ridge. Maple Ridge is a vibrant community in the Metro Vancouver region with a unique heritage and natural beauty, located in the hub of one of the fastest growing regions in all of Canada. With some of the most spectacular river and mountain views anywhere, thousands of acres of land and a vibrant town centre, there is something here for everyone. With the new Golden Ears and Pitt River bridges creating transportation routes that cut time and cost, the challenges of connecting to Maple Ridge are a thing of the past. That shorter commute time translates into lower costs for goods coming into and leaving Maple Ridge; and with Abbotsford Airport and the U.S. border now only 30 minutes away, there’s no end to business and travel opportunities. In addition to established industries of agriculture and forestry, Maple Ridge plans growth in high tech, multimedia, education and tourism. In 2009, the Real Estate Investment Network named Maple Ridge the No. 2 location in which to invest in B.C. In the upcoming years, the District expects to see an additional 400 businesses locate in Maple Ridge and also see a projected doubling of its population by 2040. As such, there has never been a better time to invest in Maple Ridge. MAPLE RIDGE –PROFILE AND DEMOGRAPHICS District of Maple Ridge Five-Year Financial Plan 2010 –201414 The District of Maple Ridge is the sixth oldest and eleventh largest (by land size) of the 157 municipalities in British Columbia. Within the 26,710 hectares there are 26,362 properties and 57 parks including municipal, regional, and provincial. Maple Ridge is part of the Metro Vancouver Region and is bordered by the majestic Golden Ears Mountains to the north and the mighty Fraser River to the south. Arts and recreation abound, creating a culturally vibrant and active city for healthy living. A network of health, social and emergency services are locally available including a full service hospital, police, fire, and ambulance services. Population Maple Ridge’s 2009 population (estimate) is 75,051 and has shown an average annual growth rate of 1.8% over the last six years. 66.7% of Maple Ridge’s population is aged 25 or older and of those 59% have completed post secondary education. Population Under –19 19,220 27.7% 20 –34 11,080 16.0% 35 –54 23,645 34.3% 55 –74 11,315 16.4% 75 –Older 3,690 5.4% Source: BC Stats, April 2008 Household Income In Maple Ridge the median income in all private households was $64,017 which represents an increase of 2.6% over the 2001 Census. Less than $39,999 33.6% $40,000 –$59,999 20.7% $60,000 –$79,999 18.2% $80,000 and Over 27.5% Source: Statistics Canada, 2006 and 2001 Immigration and Languages In 2006, 17% of Maple Ridge’s population were immigrants. The languages spoken most often at home in Maple Ridge were: English 93% French 5% Other 2% Source: Statistics Canada, 2006 Education and Schools In 2006, 29% of Maple Ridge residents over 25 years of age have received a High School certificate or equivalent, 16% have obtained an Apprenticeship or Trades certificate or diploma, 24% have attained a College, CEGEP, or other non-university certificate or diploma, and another 19% have attained a University certificate, diploma, or degree. Maple Ridge: School District 42 (22 Schools from K-12) Private Schools (3) Closest Four Year Institutions: Kwantlen Polytechnic University Simon Fraser University Trinity Western University University of British Columbia University of the Fraser Valley Closest Community and Technical Colleges: British Columbia Institute of Technology Douglas College Justice Institute of BC Source: Statistics Canada, 2006 Source: District of Maple Ridge Department of Strategic Economic Initiatives Employment It is estimated that over 65% of Maple Ridge’s labour force currently commutes outside of the community. As of November 2009 it is estimated that 7.2% of the population were unemployed. People not in the labour force include students, homemakers, retired workers, seasonal workers in an ‘off’ season who were not looking for work, and persons who could not work because of a long-term illness or disability. (Leading Employers): Arcus Community Resources Health Care Chasyn Wood Technologies Wood Products District of Maple Ridge Government Fraser Cedar Products Wood Products Fraser Regional Corrections Corrections Interfor Ltd. Hammond Cedar Div.Wood Products NEC Moli Energy (Canada) Ltd.Batteries Pelton Reforestation Agriculture Ridge Meadows Hospital Health Care School District 42 Education Waldun Forest Products Ltd.Wood Products West Coast Ford Lincoln Vehicle Sales Source: BC Stats, April 2008 Source: District of Maple Ridge Department of Strategic Economic Initiatives MAPLE RIDGE –PROFILE AND DEMOGRAPHICS District of Maple Ridge Five-Year Financial Plan 2010 –2014 15 Health Care Fraser Health provides a full range of services to residents of Maple Ridge including: Ridge Meadows Hospital and Health Care Centre – located in the heart of Maple Ridge, this 104 bed hospital provides 24/7 emergency services; as well as ambulatory/surgical day care, cardiology and chemotherapy. A new, expanded emergency department and outpatient care centre at the Ridge Meadows Hospital were opened in January 2009. Abbotsford Regional Hospital and Cancer Centre – located less than half an hour away, this 300 bed acute care hospital opened its doors in August 2008 with services that include renal and cardiac care, NICU, nuclear medicine, and adolescent mental health treatment. Source: www.fraserhealth.ca Housing Types The three month average benchmark price from the MLS Housing Price Index (December 2009) for single- family residences in Maple Ridge is $436,038 detached homes, $301,568 attached/townhouses, and $242,450 apartments. Composition of Residences Singe-Family 17,140 Apartment (under 5-storeys)3,400 Row Houses 2,916 Apartment Detached Duplex 2,649 Apartment (over 5-storeys)737 Semi-Detached 592 Movable Dwellings 240 Other Single Attached 26 Total Number of Housing Units 27,700 Source:District of Maple Ridge Department of Strategic Economic Initiatives Top Taxpayers BC Hydro & Power Authority Distribution Lines Sun Life Assurance Co. of Canada Westgate Shop Ctr Bucci Investment Corporation Inc Valley Fair Mall International Forest Products Ltd.Lumber Mills Telus (BC Telephone Company)Poles, Lines, Towers BC Gas Utility Ltd.Gas Lines Amarsham Holdings Ltd.Haney Place Mall M R Landmark 2000 Centre Ltd Landmark Shop Ctr District of Maple Ridge Tower and Other Leased Properties E-One Moli Energy (Canada) Ltd 20000 Stewart Cr. Source: District of Maple Ridge Finance Department Transportation Two new bridges opened in Maple Ridge in 2009 providing quicker travel time for residents. The Golden Ears Bridge links Langley and Surrey on the south side of the river with the north side communities of Maple Ridge and Pitt Meadows. The Pitt River Bridge has three lanes of westbound traffic and four lanes of eastbound traffic and provides up to 16 meters of marine clearance. It also provides facilities for cyclists and pedestrians. Highways Located on Highway 7 (Lougheed Highway), 10 minutes north of Highway 1 (Trans Canada Highway). Airports Vancouver International –55 minutes driving time Abbotsford International –30 minutes driving time Pitt Meadows Regional –10 minutes driving time Source: District of Maple Ridge Department of Strategic Economic Initiatives GOVERNMENT OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201416 Council Since 1874, when the District of Maple Ridge was first incorporated, the responsibility for local government has vested in a Mayor and Council. Maple Ridge Council is comprised of a Mayor and six Councillors who are elected and hold office for a term of three years. The primary functions of Council are to establish administrative policy, to adopt bylaws governing matters delegated to local government through the Community Charter,Local Government Act, and other Provincial statutes for the protection of the public, and to levy taxes for these purposes. Council is also empowered to manage, acquire, and dispose of District assets. The day-to-day operation of the District is delegated by Council to the Chief Administrative Officer and District Staff. Committee of the Whole Maple Ridge’s Committee of the Whole consists of all members of Council. Committee of the Whole is the initial venue for review and debate of issues. No voting takes place on bylaws or resolutions. A decision is made to send an item to Council for debate and vote or to send an item back to staff for more information or clarification. This structure allows all members of Council the opportunity to review reports, receive delegations and presentations, request additional information, and provide direction prior to Council meetings. Standing Committees Standing Committees are established by the Mayor for matters considered best dealt with by committee.At least half the members of a standing committee must be Council members.The Standing Committees are: Audit and Finance Committee Committee of the Whole Select Committees Select Committees are established by the Mayor to consider or inquire into any matter and to report its findings and opinion to Council. Generally, at least one member of a select committee must be a Council member. Advisory Committee on Accessibility Issues Advisory Design Panel Agricultural Advisory Committee Bicycle Advisory Committee (MR/PM) Community Heritage Commission Development Agreements Committee Economic Advisory Commission Parcel Tax Review Panel Parks & Leisure Services Commission (MR/PM) Policing Task Force (MR/PM) Public Art Steering Committee Social Planning Advisory Committee MAPLE RIDGE OFFICIALS District of Maple Ridge Five-Year Financial Plan 2010 –2014 17 Elected Officials Mayor Ernie Daykin Councillor Cheryl Ashlie Councillor Linda King Councillor Judy Dueck Councillor Michael Morden Councillor Al Hogarth Councillor Craig Speirs Appointed Officials (Department Heads) Chief Administrative Officer ..................................................................................Jim Rule, MA, B.ES (Hon.), P.Mgr., MCIP General Manager: Community Development, Parks & Recreation Services ....................................Michael Murray, BRE General Manager: Corporate & Financial Services ......................................................................Paul Gill, BBA, CGA, FRM General Manager: Public Works & Development Services ........................................................Frank Quinn, P.Eng., MBA Executive Director to the Chief Administrative Officer ........................................................John Leeburn, B.Comm., MBA Chief Information Officer ..................................................................................................................John Bastaja, BA, MRM Director of Community Fire Safety Services/Fire Chief ...................................................................................Dane Spence Director of Community Services ........................................................................................................................Sue Wheeler Director of Engineering Operations ........................................................................................Russ Carmichael, AScT, FRM Director of Operations & Staff Development/Fire Chief .......................................................Peter Grootendorst, CFO, MA Director of Licences, Permits and Bylaws ........................................................................................Brock McDonald, B.Sc. Director of Parks & Facilities ...............................................................................................................................David Boag Director of Planning ....................................................................................................................Jane Pickering, MCP, MCIP Director of Recreation .........................................................................................................................Kelly Swift, MBA, BLS Manager of Accounting .......................................................................................................................Catherine Nolan, CGA Manager of Business Systems .................................................................................................................Kathleen Gormley Manager Corporate Communications .....................................................................................................Sabrina Del Monte Manager of Financial Planning ................................................................................................Trevor Thompson, BBA, CGA Manager of Legislative Services ............................................................................................................................Ceri Marlo Manager of Revenue & Collections ...............................................................................................................Silvia Rutledge Manager Strategic Economic Initiatives .....................................................................................................Sandy Blue, ABC Manager of Sustainability and Corporate Planning ..............................................................................Laura Benson, CMA Municipal Engineer......................................................................................................................Andrew Wood, PhD., PEng. RCMP Officer in Charge ............................................................................................................Superintendent Dave Walsh Municipal Auditors BDO Dunwoody LLP Municipal Bankers TD Canada Trust Municipal Solicitors Lidstone, Young, Anderson –General Harris & Company –Labour District of Maple Ridge Five-Year Financial Plan 2010 –201418 District of Maple Ridge Five-Year Financial Plan 2010 –2014 19 Financial Policies and Fund Stru ctures Financial Policies Fund Structure District of Maple Ridge Five-Year Financial Plan 2010 –201420 FINANCIAL POLICIES District of Maple Ridge Five-Year Financial Plan 2010 –2014 21 Governing Policy and Regulatory Requirements Part 6 Division 1 of the Community Charter and Part 24 Division 5 of the Local Government Act require munici- palities and regional districts to prepare a financial plan annually. The financial plan must be adopted by bylaw and cover a minimum of a five year period; year one relates to the year in which it comes into force, years two through five are the following four years.The financial plan from the previous year remains in place until the financial plan for the current year is adopted. Municipalities may adopt the financial plan bylaw at any time before the date on which the annual property tax bylaw is adopted (the annual property tax bylaw must be adopted after the adoption of the financial plan but before May 15). Regional districts must adopt their fi- nancial plan bylaw by March 31. The financial plan can be amended by bylaw at any time [Community Charter s. 165(2) and Local Govern- ment Act s. 815(2)]. Balanced Budget In compliance with Section 165 of the Community Char- ter, the District’s Financial Plan must be balanced. The financial plan must not plan for a “deficit.” This means for each year of the plan, the total of proposed expendi- tures and transfers to other funds must not exceed proposed funding sources plus transfers from other funds [Community Charter s. 165(5) and Local Gov- ernment Act s. 815(5)]. If actual expenditures and transfers to reserves exceed actual revenues and transfers from other funds in any one year, the resulting deficiency must be included as an expenditure in the financial plan for the next year [Community Charter s. 165(9) and Local Government Act s. 815(11)]. Investment Policy It is a fiduciary responsibility to protect public funds and to prudently manage investments in order to achieve the investment objectives of safety, liquidity and return. Debt Management Policy The District’s policy is to use debt with caution when there is a strong business case for tying up future resources for today’s project. External debt will be minimized by first looking to existing reserves as a means to internally finance required capital expendi- tures. Even if funding is likely to be internally financed, the direction has been to still seek all the approvals necessary for external borrowing including public assent to ensure that the process is as transparent as possible. The District adheres to the Debt Limit and Liability Ser- vicing Limit requirements as outlined in Section 174 of the Community Charter which sets a limit on borrowing and other liabilities and provides authority for Cabinet to limit either the aggregate liabilities of a municipality, or the annual cost of servicing the aggregate liabilities and for a method for determining that limit. BC Regula- tion 254/2004 (Municipal Liabilities Regulation) limits the annual cost of servicing certain defined liabilities. Basis of Financial Planning The District of Maple Ridge develops its Five-Year Fi- nancial Plan in accordance with generally accepted accounting principles (GAAP). The District uses the ac- crual method of accounting for reporting revenues and expenditures. Revenues are recorded in the period they are earned and Expenditures are recorded in the period they are obtained.The budget is prepared on a similar basis with slightly more emphasis on cash flow and matching the funding associated with the expendi- tures.All financial and operational policies related to accounting practices are adhered to in the develop- ment of the Five-Year Financial Plan. The budget is organized by fund or type of operation (i.e. general fund, and utility funds), with each fund consid- ered a separate budgeting and accounting entity. Budg- ets are presented for each department or operational area (i.e. Engineering, Parks and Open Spaces, Leisure Centre, and Human Resources) and detailed to the ac- count level (i.e. contract, equipment, and salaries). Budget Monitoring The District monitors its financial performance as it relates to the budget through variance analysis. Each department reviews their revenues and expenditures with a representative from the Finance Department comparing actual performance to what was planned in the adopted budget. Regular reviews ensure significant variances are identified and addressed earlier. Long Range Financial Policies Based on Council’s strategic direction to make Maple Ridge among the most sustainable communities in the world, the Financial Sustainability Plan was developed and the policy adopted in 2004. This policy lays the groundwork for the continuance of high quality services and provides a legacy for future generations. It will po- sition the Municipality to meet financial obligations and take advantage of opportunities that arise; it will also mean that residents can look forward to equitable and affordable taxation. The result of this work was a series of financial sustain- ability policies that support and respect the direction of the community. The policies are a significant step to- ward achieving financial sustainability and ensuring municipal services and infrastructure continue to be provided for future generations. A full copy of the policy can be found in Appendix D. FUND STRUCTURE District of Maple Ridge Five-Year Financial Plan 2010 –201422 The financial planning policies include direction on addressing: Growth in Tax Base Service Demands Created by a Growing Community Tax Increases New Services and Major Enhancement to Existing Services Efficiencies, Demand Management & Service Level Reductions Alternative Revenues & External Funding Infrastructure Maintenance & Replacement Debt Management Fees and Charges Accumulated Surplus Reserve Funds and Reserve Accounts Capital Projects Carry forward Project (items that are not completed in the year they were funded) FUND STRUCTURE The resources and operations of the District for budgeting and accounting purposes are segregated into Operating and Capital Funds for General, Water and Sewer, Reserve Funds, and the Municipality’s wholly owned subsidiaries CDMR Developments Ltd. and Maple Ridge Municipal Holdings Ltd. General Fund The General Fund is the primary fund for most municipal services (It excludes sewer and water services which are funded from specific utility funds). This Fund has a number of revenue sources—the largest of which is property taxation. This fund provides a number of services to the community including: Bylaw Enforcement:Providing enforcement of the District’s bylaws, maintaining business licences, process permits and applications, carrying out building inspections, and providing parking enforcement. Capital Projects: Constructing and rehabilitating roads, traffic intersections, neighbourhood improvements, parks, trails, recreational and leisure facilities, drainage requirements and public safety projects and investing in technology to better provide services. Economic Development:Providing strategic information and business planning assistance to current business owners and those interested in starting a business in Maple Ridge. Fire Services:Providing alarm response, fire suppression, rescue, hazardous material spills, and response for medical aid. Library and Arts & Cultural Services:Providing services through the Library, Maple Ridge Museum, the Arts Centre & Theatre, and others. Police Services:Providing policing via the RCMP and support via municipal staff in clerical and administrative duties such as crime analysis, fleet maintenance, exhibits, guarding, customer service, records management, volunteer coordination, training and media, as well as court liaison services. Parks, Facilities and Open Space:Providing and maintaining parks, open space, and trails as well as managing municipal owned and leased buildings. Planning:Providing development application management, policy review and development, and environmental management. Recreational Services:Providing programs and maintaining recreational facilities. Road Maintenance and Traffic Control:Providing asphalt repairs, sidewalk and line marking, road grading, snow and ice control, bridge maintenance, street sweeping,and traffic signs. Sewer Utility Fund The Sewer Utility pays for regional capital expenditures through an allocation model that essentially spreads rate increases out over time to utility ratepayers. The Greater Vancouver Sewerage and Drainage District (GVS&DD) provides sewerage transfer and treatment on a regional basis and the disposal of solid waste. The portions of the cost that are not regional are costs associated with the building and maintenance of local sewer infrastructure. Water Utility Fund The District of Maple Ridge Water Utility covers costs associated with water purchases, maintenance, and both regional and local capital infrastructure. The Greater Vancouver Water District (GVWD) is responsible for acquiring water, maintaining the supply, ensuring its quality, and delivering it to the member municipalities for distribution by local systems. Trust Funds Trust Funds have been created to hold assets which are administered as directed by agreement or statute. Reserve Funds The District has a series of reserve funds and reserve accounts that are established for various purposes. They can help us deal with unexpected variations from normal operations, which could include natural, environmental, or economic events.As well, they can assist in securing external funding or grants that may require the Municipality to contribute a portion. District of Maple Ridge Five-Year Financial Plan 2010 –2014 23 Financial Planning Process Business Planning Process Alignment of Corporate Strategic Initiatives Business Planning Guidelines Financial Planning Process Schedule District of Maple Ridge Five-Year Financial Plan 2010 –201424 BUSINESS PLANNING PROCESS District of Maple Ridge Five-Year Financial Plan 2010 –2014 25 Our Business Planning process is simply a structured method of assisting Council with the difficult task of resource allocation. This is an increasingly challenging task in an era of decreased resources from senior governments and the expectations of customers and citizens in a growing community. A Business Planning Steering Committee was established to develop a formalized process to link Council’s vision for the community to budgets and work plans, and ensure a consistent strategic direction. Committee members included elected officials, senior management, union officials, and front-line employees. Service areas develop multi-year operating plans which directly support the Corporate Strategic Plan. This includes business evaluations with a 10% funding reduction scenario, forcing departments to look at new ways to deliver services. The plans are presented in open sessions and public participation is encouraged. Employees prepare individual performance plans linking their workplans to the department’s objectives. The cascading effect through all levels of the organization provides the strategic alignment critical to achieving the community vision in the most effective and efficient manner. The business planning process in place today is the result of a decade of in-house development, feedback, refinement, augmentation, and improvement. The program’s longevity is a testament to its continued ability to provide value to citizens, customers, Council, and staff. ALIGNMENT OF CORPORATE STRATEGIC INITIATIVES District of Maple Ridge Five-Year Financial Plan 2010 –201426 BUSINESS PLANNING GUIDELINES District of Maple Ridge Five-Year Financial Plan 2010 –2014 27 NEW In spring 2009, Council participated in an annual strategic planning exercise to evaluate the District’s progress towards key strategic objectives, integrating feedback from citizens, customers and staff, and to establish direction for the next five-year planning period. The outcome was a document outlining Council priorities to guide staff in the preparation of departmental business plans, with the specific guidelines outlined below. 1.Tax increase for general purposes –3% each year for 2010 -2014. 2.Tax increase for capital works and infrastructure – 1% per year. 3.Review Class 4 (Major Industry) property tax rate to ensure we are competitive with other lower mainland municipalities. 4.Utility Charges to be reviewed annually with a view towards using rate stabilization practices to smooth out large fluctuations in rates. 5.Fire Service Improvement Levy to generate $675,000 additional funding in 2010 (2010 total levy expected to generate $4 million). 6.Budgets include operating and capital components for a five-year period. 7.Public Consultation Plan developed and operationalized. 8.Increase revenue from existing sources by about 5%. 9.Identify potential new revenue sources (i.e. be creative). 10.Evaluation of services to ensure alignment with Council direction. 11.Identify and measure outputs/outcomes. Identify key processes to undergo process improvement reviews. 12.Council-raised issues are to be considered in developing workplans, respecting the criteria for establishing priorities and recognizing that capacity is needed for opportunities or issues that might be discovered throughout the year. The issues raised by Council are as follows: Ensuring alignment between the OCP and the 2040 Metro Vancouver Growth Strategy Completing a Commercial/Industrial lands strategy that assesses the adequacy of our current inventory of such lands and what needs to be done to meet future commercial and industrial needs Exploring what the District can do to help attract a post-secondary institution(s) to the municipality Exploring incentives for densification and redevelopment in the downtown An interest in increasing the use of technology to communicate with our citizens and to “do business” with our citizens 13.Reduction packages should be at -10% (limit small packages and multiples to get to -10%). What would you recommend be kept if you had only 90% of your budget? This should not be interpreted to mean that we are looking to reduce our budget by 10%. Rather, this is an opportunity for us to explain what the ramifications of such reductions would be. In addition, it is a chance for us to look at what we are doing to see if there are ways to improve. 14.Incremental packages must include a business case to support new programs/projects/staff. 15.Organizational/structural change –is the current organization adequate to deliver the service? Are there better options? Contract for services, or bring services in-house, where and when it makes sense organizationally and financially. 16.Succession planning –review organization charts in relation to service delivery with a view to long-term planning. What positions do you see as potentially becoming vacant by retirement and what organizational options may be available as a result? 17.Vacant position review and management –all positions that become vacant are subject to a detailed review prior to being refilled. 18.Contracting/Consulting review –all consulting work should undergo a review at not only budget time, but also when services are being contracted to determine the best way to acquire services. This will involve potentially contracting out where it makes sense and contracting in where there are available staff resources. 19.Quarterly performance reports are to be presented to Council at open Council meetings. Performance measures will be published in the Annual Report. 20.Progress in relation to our strategic direction is to be evaluated every six months. 21.The Financial Plan must be in accordance with Council’s strategic Financial Sustainability Plan policies approved in October 2004. 22.Technology –review business applications and technology tools to identify upgrade or obsolescence issues. Ensure workplans, budgets, and Information Services workplans/projects reflect the resources necessary to support the changes if required. 23.Workplans will identify short-term, medium,and longer-term action items that Council can consider, as we work towards carbon neutrality. FINANCIAL PLANNING PROCESS SCHEDULE District of Maple Ridge Five-Year Financial Plan 2010 –201428 Timing of the development of the Business Plans remains very important. The timeline for the creation and presentation of the Business Plans for the current reporting period (2010 –2014) was as follows: February 2009 Complete staff debriefing sessions for previous year’s business plan March 2009 Council workshop to review Corporate Strategic Plan and consider Business Planning Guidelines for the ensuing planning period April 2009 Distribute “Business Planning Guidebook –13th Edition.” (Corporate Strategic Plan and Business Planning and Budget Guidelines for 2010 –2014) Invite public feedback through an Open House June 2009 Training Sessions –Ongoing Begin to develop Business Plans (operating and capital) and financial plan (budget) July 2009 Finance to distribute copies of 5-year operating and capital budgets August 2009 Submit Capital Works Program proposals to Trevor Thompson, Manager of Financial Planning by Friday, July 31, 2009 Submit Information Technology proposals to John Bastaja, Chief Information Officer by Friday, July 31, 2009 September 2009 Continue to develop Business Plans (operating and capital) and financial plan (budget) Advertisements (newspaper and website) requesting public comments on financial plans Submit Financial Plan (Budget) to Finance representative by Monday, September 21, 2009 October 2009 Submit draft Business Plan (one copy) to Business Planning Committee by Thursday,October 1, 2009 Submit final Business Plan (one copy) to Business Planning Committee by Wednesday, October 21, 2009 November 2009 Departmental Business Plan and Budget presentations to the Corporate Management Team (CMT) from Wednesday, November 4, 2009 to Thursday, November 5, 2009 CMT reviews Business Plans; makes preliminary recommendations; and, gives feedback to departments (second week of November) Advertisements of Council financial plan consideration schedule, which includes time set aside for public input December 2009 Departmental Business Plan and Budget presentations to Council in a public forum from Monday, November 30, 2009 to Tuesday, December 1, 2009 Council reviews Business and Financial Plans and makes appropriate amendments Council adoption of Financial Plan Bylaw District of Maple Ridge Five-Year Financial Plan 2010 –2014 29 Financial Plan Overview Financial Plan Highlights Financial Plan Overview Revenues and Expenditures Financial Plan Summary –Revenues & Expenditures District of Maple Ridge Five-Year Financial Plan 2010 –201430 FINANCIAL PLAN HIGHLIGHTS District of Maple Ridge Five-Year Financial Plan 2010 –2014 31 Staff prepared departmental business plans in line with Council’s priorities, and a financial plan was developed to allocate resources in a way that best supported the corporate direction. Highlights of the financial plan are listed below: Tax increase of 3% per year for general purposes in 2010 through 2014. Tax increase of 1% per year for infrastructure sustainability in 2010 through 2014. The continued implementation of the Fire Department Master Plan and associated levy. Increase of $675K, adjusted for growth in 2010 through 2012; increase is significantly less in 2013; and no additional levy in 2014. Growth in tax revenue from all property classes combined is estimated at 2.35% per year. Growth refers to increases in property value due to non- market changes, such as new construction. The actual growth is not known until early April of each year. A reduction of the 2010 calculated Major Industrial tax rate of 5%, to ensure tax rates remain competitive. Water Utility rate increase of 9% per year; Sewer Utility rate increase of 5% per year. Recycling rate increase of 4.9% in 2010 and 3% thereafter. Growth Packages, new and previously approved, as detailed in Figure 5 on Page 38, in accordance with Financial Sustainability Policy 5.52-2.0. Extraordinary items to be funded from General Revenue surplus totalling $457,000 in 2010, $393,000 in 2011, $394,000 in 2013, and $528,000 in 2014 and operating items approved in the 2009-2013 Financial Plan totalling $110,000. Capital Works Program totalling $29 million for 2010, $23 million for 2011,$29 million for 2012, $31 million in 2013, and $15 million in 2014. The borrowing of $2.2 million for 2010, $3.4 million for 2011, $4.1 million in 2012, and $6 million in 2013. Allocation of sustainability funds to various business areas in the amounts of $1.34 million for 2010, $1.85 million for 2011, $2.39 million for 2012, $2.96 million for 2013, and $3.57 million for 2014. Cost and revenue adjustment which are included in the base budget as itemized in the reconciliation of General Revenue Surplus in Figure 12 on Page 43. General Revenue Fund Incremental Costs: Ongoing Incremental Costs: Subsidized Ice Time $ 26,880 Adopt a Block Increased Fee 10,000 Reduce Major Industrial Tax Bill 63,000 One Time Incremental Costs: Albion Area Plan Consulting $100,000 BIA Security 20,000 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201432 On December 1, 2009 a Financial Plan Overview Report was presented to Council as part of the annual bus iness planning process. The purpose of the report was to provide Council with a high level financial overview based on financial performance to date, departmental business plans, and recommended priorities for 2010 and beyond. The final outcome will be a Financial Plan Bylaw for Council’s consideration. The main substance of this report is included below and has been enhanced to include additional information. Specifically, details are provided on: 1.2009 FINANCIAL OUTLOOK ...............................................................................................................................33 2.WHERE THE MONEY COMES FROM / WHERE IT IS ALLOCATED........................................................................34 2.1.NEW REVENUE .......................................................................35 2.2.TRANSFERS ...........................................................................35 2.3.EXPENDITURES.......................................................................36 2.4.BUDGET ALLOCATIONS FOR GROWTH.........................................37 2.5.SURPLUS AS A SOURCE OF FUNDS ............................................39 2.6.CAPITAL PROGRAM .................................................................40 2.7.INCREMENTAL ADJUSTMENTS ...................................................44 3.WATER, SEWER AND RECYCLING RATES ...........................................................................................................45 4.BORROWING ......................................................................................................................................................46 5.FURTHER ITEMS ................................................................................................................................................48 6.IMPACT TO THE “AVERAGE HOME”....................................................................................................................49 7.PROPERTY TAXATION POLICY ............................................................................................................................50 8.RESERVES .........................................................................................................................................................51 8.1.CAPITAL WORKS RESERVE .......................................................53 8.2.INFRASTRUCTURE SUSTAINABILITY RESERVE...............................53 8.3.CRITICAL BUILDING INFRASTRUCTURE RESERVE ..........................54 8.4.FIRE DEPARTMENT CAPITAL ACQUISITION RESERVE .....................54 8.5.FIRE DEPARTMENT EQUIPMENT REPLACEMENT RESERVE.............55 9.TOWN CENTRE COMMERCIAL OPERATION ........................................................................................................56 10.CONCLUSIONS ...................................................................................................................................................56 11.FINAL THOUGHTS ..............................................................................................................................................57 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 33 1.2009 Financial Outlook In order to set some context leading into the 2010 –2014 Financial Plan discussions it is useful to review the current year’s financial performance in the General Revenue Fund. While we typically talk about financial results on a consolidated basis and consider the organization as a whole, during business planning we tend to focus more on the General Revenue fund, as this is the area where Council has the most discretion. In addition, property tax rates are driven by transactions within this fund. For the past several years Maple Ridge has enjoyed a brisk pace of development. In the last quarter of 2008 we saw that pace fall off, a trend that has continued throughout 2009. Our financial sustainability policies, conservative budgeting, and our practice of planning for the bad times during the good have positioned us well to manage this economic turbulence. For example, the budgeted amount for building permit revenue is set by looking at several years’ worth of activity, rather than the brisk revenues realized in recent years. As a result, expenditures are controlled. When actual revenues exceeded budget, surpluses were set aside to see us through tougher periods, such as the one we are currently experiencing. The following information is based on results to the end of September. At this time, indications are we will see a General Revenue surplus at year-end, as all areas of the organization have been cognizant of the need for careful cost containment & vacancy management. Revenues: Positive: Investment income will exceed targets by approximately $1.6 million as a result of continued positive returns and a larger than expected investment portfolio. Grant revenues are favourable by $500,000 as a result of the Strategic Community Investment Fund’s acceleration of the timing of traffic fine revenue distribution. This is not a true favourable variance, but an advance of funding that would otherwise be received in 2010, consequently, this will be transferred to reserves at the end of the year in order to provide for the related 2010 expenditures. Negative: Building Permit revenues will miss 2009 targets by approximately $400,000. As well, the financial plan included revenues from the School District to assist with the purchase of joint school/park sites. While the revenues did not materialize, neither did the expenses as acquisitions were deferred. All things considered, we expect overall revenues, after allowing for adjustments for items s uch as those related to the School District, to be ahead of target. Expenditures: Expenditures are anticipated to come in below budget, primarily due to cost containment. The following highlights some significant costs centres: RCMP contract will come in under budget. A significant portion of the savings is due to lower than expected wages. In accordance with Council direction, 50% of the savings will be transferred to the Police Services Reserve. This should also help us in the event there is a wage “catch up” in the future. Costs in the Fire Department will likely exceed budget at year-end due to higher than expected volumes, the transition to a composite department and retroactive contract settlements. In the Engineering & Operations areas, savings in excess of $400,000 could be realized due to vacancy management and delayed or rescheduled projects. This will be offset by snow removal expenditures in excess of budget (costs already exceed budget by $250,000 at the end of September). Should we see a similar pattern of early snowfall this year and expenditures in excess of budget result in an overall budget shortfall, we have capacity in the Snow Removal Reserve. Savings of approximately $1.8 million in interest costs for borrowings authorized for ca pital projects that have not yet been accessed. The associated transfers from reserves to cover the costs will also not occur. In the Planning area, we will likely see some savings from a combination of salary savings & delayed or rescheduled projects. The amount of such savings is uncertain as some funding will need to be transferred to reserves to allow the work to proceed in 2010. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201434 As with overall revenues, we expect to see favourable variances on the expenditure side due to cost containment by departments. The above summary, based on results to the end of September, points to a General Revenue surplus for 2009, the result of sound financial planning policies and cost containment. 2009 Capital Projects The budget for the Capital Works Program in 2009 is $113 million.This number is higher than the number in subsequent years because the first year of the capital program includes projects approved in prior years that are not yet complete, but are still a priority. The budget for projects that have been started is $66M.Of these projects, $15.6M are complete or nearly complete, $24.6 M are well under way, and $25.7M are in the early stages of design and tendering. The budget of projects not yet started, is approximately $46.9 million.The reasons for these project delays are summarized as follows: School Site Agreements not signed $17,916,014 38% Grant Funding Not Yet Received 8,599,793 18% Land Acquisition Delays 7,389,136 16% Reliant on other Capital Work 6,863,054 15% Staffing, Strategic & Technical Delays 3,136,302 7% Other 3,060,158 7% Projects that do not complete in 2009 will have their funding carried forward to 2010. 2.Where the Money Comes From / Where It Is Allocated This section provides a look at what the District can expect in additional revenue each year over and above the amount budgeted in the year prior. Growth in the property tax base and property tax increases provide the bulk of new revenue, which amounts to $3,750,000 in 2010. Figure 1 illustrates the growth rate and tax increase assumptions reflected in the proposed financial plan. The growth revenue refers to the tax revenue from non-market changes (i.e. new construction) in property assessments in all property classes.The growth rate of 2.35% for 2010 may be overly optimistic given the slowdown in development. It is quite probable that revenue projections may be short in the order of about half a million dollars. The assessment roll is received at the end of December and will provide an indication of how large a shortfall there is. The actual growth will not be certain until April 2010 once the assessments are finalized. The revenue from increased taxation is in line with the direction received from Municipal Council earlier this year. The property tax base is mainly residential and is not largely reliant on any one employer or industry. This gives us a measure of strength during uncertain economic times. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 35 2.1 New Revenue Figure 1: Conceptual Overview of New Revenue Item 2010 2011 2012 2013 2014 Previous Year's Taxation 49,675,000 53,425,000 57,400,000 61,600,000 65,700,000 Growth Rate 2.35%2.35%2.35%2.35%2.35% Growth Revenue 1,175,000 1,250,000 1,350,000 1,450,000 1,550,000 Previous Year's Taxation + Growth 50,850,000 54,675,000 58,750,000 63,050,000 67,250,000 Tax Increase Rate *4.00%4.00%4.00%4.00%4.00% Tax Increase 1,900,000 2,025,000 2,150,000 2,300,000 2,700,000 Fire Levy Increase 675,000 700,000 700,000 350,000 0 Total Increase in Taxation + Growth 3,750,000 3,975,000 4,200,000 4,100,000 4,250,000 Next Year's Taxation Base 53,425,000 57,400,000 61,600,000 65,700,000 69,950,000 Increases in other revenue:575,000 225,000 250,000 225,000 225,000 Increase in General Revenue 4,325,000 4,200,000 4,450,000 4,325,000 4,475,000 * Tax increase consists of 3% for General purposes and 1% for Infrastructure Sustainability In 2010, other revenues are projected to increase by $575,000 over the amount previously budgeted. The increase includes changes in investment income, Parks & Leisure Service fees and recoveries, recycling fees and grants. In some cases, these revenues are offset by related increased expenditures. Figure 2 and Figure 3 show the demands against this revenue.1 2.2 Transfers The District has committed to making transfers to certain reserves in order to provide long term financial stability. These transfers reduce the revenues that are available to cover other expenditures. Approximations of such transfers are shown in the next table. The amounts reflect the change from one year to the next, rather than gross amounts to be transferred, to highlight the draw against each year’s additional revenue. Figure 2: Conceptual Overview of Changes to Transfers Item 2010 2011 2012 2013 2014 Increase in General Revenue 4,325,000 4,200,000 4,450,000 4,325,000 4,475,000 Transfers to Reserves: Infrastructure Sustainability -475,000 -500,000 -550,000 -575,000 -600,000 Equipment Replacement Reserve -PWD -125,000 -25,000 -75,000 -50,000 -50,000 Fire Dept. Capital Acquisition Reserve -125,000 -100,000 -125,000 -125,000 -125,000 Police Services Reserve -50,000 50,000 -100,000 -120,000 Capital Works Reserve -100,000 -25,000 -25,000 -25,000 -25,000 Other Transfers -25,000 -25,000 50,000 25,000 -50,000 Available after transfers 3,425,000 3,575,000 3,625,000 3,455,000 3,625,000 1 Items with offsetting entries within general revenue have been removed for simplicity. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201436 A discussion of our Reserves follows in Section 8 page 51 but there are a couple of items worth noting on this table. Specifically, in 2008, Council approved a 1% tax increase to be set aside for looking after our existing infr astructure. The remaining new revenue for 2010, after the reserve commitments, is about $3.4 million. 2.3 Expenditures Beyond the transfers noted above, a number of adjustments to expenditures are required. We experienced cost increases in a number of areas that must be provided for. The impacts of these expenditure adjustments are captured in Figure 3 below and a discussion follows. In addition, growth-related enhancements have been addressed and are detailed in Figure 5. Figure 3: Conceptual Overview of Expenditure Changes Item 2010 2011 2012 2013 2014 Available after transfers 3,425,000 3,575,000 3,625,000 3,455,000 3,625,000 Increase in expenditures: Labour (excluding Fire Dept)-1,275,000 -975,000 -825,000 -925,000 -950,000 Twin Rinks Arena -75,000 Fire Department -775,000 -850,000 -875,000 -550,000 -475,000 Policing - RCMP Contract & Dispatch -600,000 -950,000 -925,000 -950,000 -1,050,000 Adjust - RCMP Contract 200,000 Adjust - Dispatch Contract 100,000 100,000 Fraser Valley Regional Library -100,000 -125,000 -125,000 -150,000 -125,000 Inflation Allowance -100,000 -100,000 -150,000 -175,000 -200,000 South Bonson Amenity Bldg -50,000 -100,000 Growth Costs -300,000 -500,000 -425,000 -425,000 -500,000 Capital Funded from General Revenue -150,000 -150,000 -175,000 Fuel/Contracts/Other -75,000 -100,000 -50,000 50,000 Available after expenditures 375,000 -25,000 100,000 130,000 200,000 Surplus from prior year and rounding 82,182 442,685 294,488 397,525 532,083 General Revenue Surplus 457,182 417,685 394,488 527,525 732,083 It is important to keep in mind that the numbers in the preceding three tables represent a change from one year to the next. For example, in Figure 3 above, the labour amount means that 2010 costs are forecasted to be about $1.3 million higher than 2009, so will require $1.3 million of the new revenue for 2010. We have little discretion in funding these items as they reflect the costs associated with existing contracts (as in labour, RCMP contract, library, recycling), or in the case of the Fire Department Master Plan, related to a change in the fire service delivery model. These next few points provide further detail about items in Figure 3: Labour: This line reflects the financial impact of previously approved wage and benefit cost increases. Fire Department: Implementation of the Fire Department Master Plan is reflected, plus operating costs associated with operating a fourth fire hall included in 2010. The balance of the increase is the cost of existing positions, including wage and benefit costs. Policing: This line includes the cost for contracts associated with Police Services including RCMP, community police officers, centralized dispatch services, and regional initiatives such as an Int egrated Homicide Team and an Emergency Response Team, Forensic Identification, a Dog Unit and a Traffic Reconstruction Unit. The RCMP contract includes additional members; two in 2010, three in 2011, three in 2012, two in 2013 and three in 2014. Funding from the Police Services Reserve softens the impact. Police Dispatch: Currently the delivery of this service is being reviewed with the intent of reducing the cost of the service about $200,000 a year starting half way through 2010. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 37 Library: The cost of the contracted service with Fraser Valley Regional Library is estimated to i ncrease by 5% per year. Changes in exchange rates, service levels or other factors including changes to the allocation of costs among members may impact this figure. Inflation Allowance: A small contingency exists. Future cost pressures will need to be managed to ensure that funds for increased costs are sufficient. The inflation allowance covers over 1,000 items, amounting to almost $9 million in materials and services, for which increases are not specifically built into departmental budgets. A general increase is captured in fiscal services to cover inflationary increases. Debt: Debt payments were previously included for several projects approved in prior Financial Plans. While some of this borrowing is yet to occur, to be conservative debt payments have been included based on the earliest date that borrowing could occur. Debt is discussed in more detail under the section called “Borrowing” starting on page 46. Growth: Growth projections and increases to revenues as a result of growth are built in. In order to recognize the costs associated with growth and the demand it places on the new revenues, a number of growth increments are included in alignment with Financial Sustainability Policy 5.52-2.0. Some growth increments are directed towards general areas rather than specific programs. The growth funding and where it is being allocated is noted in Figure 5 and Figure 6. Other: This line captures numerous minor adjustments to other accounts such as materials, utilities, training, supplies, and maintenance. Of the $4.3 million available in new revenue, the demand from the labour category including police and fire is over 60%. The Fire Master Plan implementation costs are matched by a special tax levy to support it. Following is a chart illustrating the distribution of new revenues for the 2010 year. Figure 4: Conceptual Overview of Distribution of New Revenue -$4.3 million, 2010 Fire Master Plan $775K 18% Policing $300K 7% Other Categories $75K 2% Growth Costs $300K 7% Library $100K 2% Other Reserves $575K 13% Infrastructure Sustainability $475K 11% Labour $1.275 M 30% General Revenue Surplus $400K 10% The preceding section provided a brief overview of increases in revenues, and where that money goes. It illustrates those items that have an impact on general revenue. The rate of cost increases in certain areas (i.e. Police and Labour) is beyond the rate of the general tax increase, leaving minimal room for enhancements unless reductions are considered in other areas or new revenue sources, such as grants, are found. 2.4 Budget Allocations for Growth The discussion above touched on growth amounts allocated to budget areas, but only to the extent that they drew upon general revenue. A number of growth increments are included in alignment with Financial Sustainability Policy 5.52-2.0. The following table captures all growth allocations in the financial plan. Some are directed towards general areas rather than specific programs. As we approach later years and the community’s needs are more certain, these packages will be allocated more specifically. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201438 Figure 5: Growth Packages in Financial Plan (figures represent total budget, not year over year change) Source Allocated to:2010 2011 2012 2013 2014 General Rev Fire Department Capital 50,000 100,000 150,000 200,000 250,000 Operations 85,000 190,000 315,000 460,000 625,000 Parks Maintenance 152,750 237,750 302,750 367,750 437,750 Software Maintenance / Support 20,000 40,000 60,000 80,000 100,000 Public Works & Development (PW&D)60,000 185,000 230,000 275,000 340,000 Allocated to: Funding of inflationary costs -65,000 -85,000 -85,000 -85,000 -85,000 Balance to be allocated for PW&D -5,000 100,000 145,000 190,000 255,000 Corporate & Financial Services (C&FS)60,000 185,000 230,000 275,000 340,000 Allocated to: Funding of inflationary costs -65,000 -85,000 -85,000 -85,000 -85,000 Balance to be allocated for C&FS -5,000 100,000 145,000 190,000 255,000 Community Dev, Parks & Rec (CDPR)60,000 185,000 230,000 275,000 340,000 Allocated to: Recreation Growth -19,000 -25,100 -32,500 -32,500 -32,500 Funding of inflationary costs *-41,000 -119,200 -85,000 -85,000 -85,000 Balance to be allocated for CDPR 0 40,700 112,500 157,500 222,500 General Revenue Subtotal 297,750 808,450 1,230,250 1,645,250 2,145,250 Water Rev Water Maintenance 15,000 30,000 45,000 60,000 75,000 Sewer Rev Sewer Maintenance 10,000 20,000 30,000 40,000 50,000 *The amount of parks inventory recently added that has to be maintained is larger in 2010 than it has been historically. In the past surplus was targeted to bridge any larger than anticipated increases. Surplus was needed in 2009 and 2010 to bridge growth related costs in CDPR. The following section on Surplus highlights the use and repayment of these funds. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 39 2.5 Surplus as a Source of Funds Several projects were unable to be funded from increases in revenues. The District’s accumulated su rplus had been targeted to provide funding for the following projects: Figure 6: Items to be funded from Surplus Item 2010 2011 2012 2013 2014 Operating items approved in prior financial plans: Business Improvement Area - Façade Improvements 12,000 Other Adjustments: Community Dev, Park & Rec Growth 27,415 -30,772 39,415 -30,772 0 0 0 *Due to costs in 2009 and 2010 exceeding the growth allocation, an adjustment in the timing of the growth funding has been accommodated through the use of accumulated surplus. Without this adjustment the balance to be allocated for Community Dev, Parks & Rec.in Figure 5 would be negative for 2009 and 2010. The additional property tax revenue due to new construction, often referred to as real growth, is bud geted at 2.35% for 2010. With the slow down in construction this may be less. The conservati ve approach is taken to stay within the guidelines set for growth but do not commit some funds in the event that growth does not materialize to the extent budgeted. If the revenue due to growth is about $400,000 short then the annual surpluses shown in Figure 3 would be reduced accordingly, and the dashed line below would be the projected accumulated surplus. Figure 7: General Revenue Accumulated Surplus General Revenue Accumulated Surplus $0.0 M $1.0 M $2.0 M $3.0 M $4.0 M $5.0 M $6.0 M 2006 2007 2008 2009 2010 2011 2012 2013 2014 Lower Growth in 2010 Surplus (current projection) FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201440 Succession Planning was initially funded in 2007 from surplus. Succession Planning may take many forms and the timing of it varies based on the specific set of circumstances faced by each area. The balance of the previously approved funding has been committed as follows: Figure 8: Succession Planning Implementation Succession Planning 2009 2010 2011 2012 2013 2014 Opening Balance 588,536 358,536 113,536 Funding Allocation Information Services -140,000 -35,000 Operations Centre -60,000 -180,000 -100,000 Other -30,000 -30,000 -13,536 Closing Balance 358,536 113,536 0 2.6 Capital Program The five-year Capital Works Program is $127 million; 2010 planned capital projects are $29 million, exclusive of projects that may be carried forward from previous years.It should be noted that developers will contribute millions in subdivision infrastructure to our community and these contributions are not included in our capital plan. A detailed project list is included in an Appendix beginning on Page 229. Projects carried forward from previous years will be included in a Financial Plan amendment in the spring of 2010. Figure 9: Proposed Capital Spending by Category Category 2010 2011 2012 2013 2014 Total Drainage 1,239,222 893,548 1,050,606 732,392 693,264 4,609,032 Government Services 480,500 495,000 555,000 280,000 40,000 1,850,500 Highways 9,612,602 10,194,541 12,878,082 18,132,459 8,771,813 59,589,497 Operating Capital 60,030 60,030 60,030 60,030 60,030 300,150 Park Acquisition 645,002 200,000 3,016,138 200,000 200,000 4,261,140 Park Improvement 549,798 900,339 1,288,084 4,408,682 1,251,620 8,398,523 Protective Services 1,488,960 548,565 1,828,565 163,565 513,565 4,543,220 Recreation Services 335,000 277,000 70,000 70,000 70,000 822,000 Sewage 9,068,013 2,160,405 1,370,232 1,898,166 1,180,980 15,677,796 Technology 1,140,000 382,000 976,055 751,228 1,232,889 4,482,172 Water 4,486,942 6,810,848 5,987,517 4,040,343 1,353,961 22,679,611 Total Capital Program 29,106,069 22,922,276 29,080,309 30,736,865 15,368,122 127,213,641 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 41 The following table illustrates the sources of funding for these projects. The proposed capital program is relatively large due to projected funding from other sources including TransLink and grants from provincial and federal governments. Figure 10: Proposed Capital Funding Sources Funding Source 2010 2011 2012 2013 2014 Total Debt Financing 2,152,157 3,385,510 4,093,736 6,049,953 0 15,681,356 DCC Fund (not debt)2,151,026 8,792,143 8,791,092 3,070,795 4,466,974 27,272,030 General Revenue 2,601,596 2,521,008 2,768,205 3,059,410 2,893,404 13,843,623 Capital Works Reserve 159,991 13,137 1,192,343 0 0 1,365,471 Infrastructure Sustainability Reserve 820,166 1,180,091 1,551,647 1,800,000 1,782,500 7,134,404 Fire Dept Capital Reserve 1,053,960 0 950,000 0 350,000 2,353,960 Equip Replacement Reserves 2,336,452 1,454,257 1,991,424 1,311,252 1,229,038 8,322,423 Sewer Capital 909,013 990,037 1,118,732 976,467 1,021,893 5,016,142 Water Capital 2,093,290 2,771,093 1,788,713 1,640,199 1,558,258 9,851,553 Grants, LIP, 3rd Parties, Translink 13,585,368 1,051,950 4,301,367 12,348,789 1,826,055 33,113,529 Recycling Reserve 260,000 440,000 325,000 280,000 40,000 1,345,000 Surplus 0 0 0 0 0 0 Other Funding Sources 983,050 323,050 208,050 200,000 200,000 1,914,150 Total Capital Program 29,106,069 22,922,276 29,080,309 30,736,865 15,368,122 127,213,641 Debt Financing has been a strategy used over the last few years to advance capital projects. Borrowing has been approved for a variety of projects and is discussed in detail in Section 4 Borrowing, with Figure 15 listing the debt funded projects. The projects currently proposed to be funded from Development Cost Charge (DCC) Reserve funds may require review the use of financing depending on the ability to delay capital expenditures to match DCC collections. The DCC Reserve also services debt payments which are discussed in more detail in Section 4 Borrowing. Given the slowdown in DCC collections, we will have to monitor cashflows closely and may have to postpone some projects. Reserves are a key funding source for capital as they allow for strategic financial planning and facilitate gradual rate increases to taxpayers. The reserve balances and projections for key reserves are shown in Section 8,page 51. The Infrastructure Sustainability Reserve is used for major rehabilitation and replacement of the District’s infrastructure. The Fire Department Capital Reserve is used for the acquisition of new growth-related facilities and equipment. Within the Equipment Replacement Reserve, the fire department, public works operations and technology all have dedicated equipment replacement funds. Other Funding Sources noted on Figure 11 reference sources such as reserve accounts for specific purposes. The percentage of the 2010 planned projects funded by General Revenue is 8.8%. There are other reserves that receive inflows from General Revenue but the use of these reserves is for specific purposes. Funds were set aside at the end of 2008 to leverage capital grants. We have been successful in securing two thirds funding for projects associated with the downtown improvements with the balance coming from the funding we set aside to take advantage of such grants. The capital program includes over $32 million of funding from others as itemized in Figure 11. The majority of this funding has not yet been secured; projects will be re-evaluated and reprioritized if funding is not secured. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201442 Figure 11: Capital Funded by Others Projects Funded by Others 2010 2011 2012 2013 2014 Total Grants, LIP, 3rd Parties Albion Dyke - Improvements 525,000 Abernethy Way Extention to 256 St 2,502,375 8,418,104 10,920,479 Abernethy (216 - 500 E of Blackstock)750,071 Downtown Improvements *2,750,000 2,750,000 Drainage - Fraser Escarpment North 0 Lougheed Highway Multiuse Cycle Track 300,000 300,000 Local improvement projects 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 Sewer Extension to Corrections 8,000,000 8,000,000 Whonnock Lake Canoe Facility 1,980,000 1,980,000 Youth Action Park Albion 230,250 230,250 Drainage 200,000 25,984 225,984 Highways 984,418 50,000 595,542 720,435 50,000 2,400,395 Other 25,950 1,950 3,450 0 0 31,350 Total Project Funded by Others 13,585,368 1,051,950 4,301,367 12,348,789 1,826,055 31,838,458 *A portion of the funds that were received for the Downtown Improvements were budgeted in 2009 with the anticipation of some grant funding. The discussion so far has focused on the additional revenues that come into the municipality and the demands upon them. This next section outlines how this information applies to the financial plan that Council will be considering. In May 2009, Council approved a financial plan for 2009 through 2013. This is used as a basis to create a 2010-2014 financial plan. The following table reconciles the changes to the previously adopted financial plan. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 43 Figure 12: Reconciliation of 2009-2013 Financial Plan to 2010-2014 Proposed Financial Plan General Revenue Fund (GRF) (rounded to thousands)2010 2011 2012 2013 GRF Surplus in May 2009 Adopted Financial Plan Bylaw 14,000 5,000 1,000 19,000 Administration Salaries - Energy Efficiency Initiative -70,000 Grant - BC Hydro Energy Initiative (balance of funding in C&FS)50,000 Subtotal - Changes In Administration -20,000 Corporate & Financial Services (C&FS) Dist'n of Growth Funds for Energy Efficiency 10,000 Transfer from Reserves for Energy Efficiency 10,000 Salaries - Information Services Succession Plan -48,000 -75,000 Dist'n of Growth Funds - Info. Serv. Succession Plan 48,000 75,000 Salaries - PT Document Mgt.-12,000 -37,000 -38,000 -40,000 Dist'n of Growth Funds - Document Mgt.12,000 37,000 38,000 40,000 Property Rental Revenue (reduced)-26,000 -14,000 -14,000 -26,000 Salary Recovery (Utilities)7,000 13,000 21,000 28,000 Provincial Grant 11,000 11,000 11,000 11,000 Tax Penalties 15,000 50,000 85,000 120,000 Grants in Lieu of Taxation 64,000 64,000 64,000 64,000 Fire funding to cover FH#1 increased operating costs 40,000 40,000 40,000 40,000 Investment Earnings 55,000 55,000 55,000 55,000 RCMP Contract 232,000 241,000 200,000 171,000 Transfer from Police Services Reserve -212,000 -193,000 -148,000 RCMP Contract - Adjustment 200,000 200,000 200,000 200,000 Police Dispatch Costs - Adjustment 100,000 200,000 200,000 200,000 Pitt Meadows Cost Share - Police Services -19,000 -38,000 -38,000 -38,000 Transfer from Police Services Reserve - Dispatch Savings to $200K 100,000 Inflation Allowance 28,000 Other Adjustments 25,000 22,000 13,000 1,000 Surplus no longer used to cover survey costs -15,000 Subtotal Changes in C&FS 612,000 664,000 689,000 826,000 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201444 Figure 12: Reconciliation of 2009-2013 Financial Plan to 2010-2014 Proposed Financial Plan (cont.) General Revenue Fund (GRF) (rounded to thousands)2010 2011 2012 2013 Community Development, Parks & Recreation (CDPR) Building Mtce - Fire Hall #1 -15,000 -15,000 -15,000 -15,000 Golf Course Lease Revenue 20,000 20,000 20,000 20,000 Park Maintenance -68,000 -68,000 -68,000 -68,000 South Bonson Amenity Building Delay 66,000 Twin Rinks -73,000 -73,000 -73,000 -73,000 Utilities - Arena -20,000 -20,000 -20,000 -20,000 Contract Contingency -50,000 -75,000 -75,000 -75,000 Subtotal Changes in CDPR -140,000 -231,000 -231,000 -231,000 Public Works & Development (PW&D) Business Licences 25,000 25,000 25,000 25,000 Parking Fines -15,000 -15,000 -15,000 -15,000 SPCA Contract 1,000 -15,000 -15,000 -16,000 Additional Growth Funds - Snow Removal -20,000 -40,000 -60,000 -80,000 Recycling Revenue 53,000 57,000 61,000 65,000 Recycling Costs -53,000 -57,000 -61,000 -65,000 Subtotal Changes in PW&D -9,000 -45,000 -65,000 -86,000 Transfer to Surplus: Prior to Incremental Adjustments 457,000 393,000 394,000 528,000 The preceding table reconciles the changes to the previously adopted financial plan. It demonstrates that even with projected growth of 2.35% and an annual 4% tax increase, there is little room for additional discretionary spending and not all areas requiring support can be accommodated. 2.7 Incremental Adjustments There were several requests for funds to address emerging issues. More information on each request can be found in the departmental business plans. Figure 13: Incremental Adjustments General Revenue Fund (GRF)2010 2011 2012 2013 2014 Transfer to Surplus Prior to Incremental Adjustments 457,000 393,000 394,000 528,000 Rounding Adjustment 182 24,685 488 -475 Transfer to Surplus Prior to Incremental Adjustments 457,182 417,685 394,488 527,525 732,083 Recommended Ongoing Incremental Adjustment Subsidized Ice Time -26,880 -56,160 -88,320 -123,984 -162,960 Increase Fee for Service Agreement - Adopt-a-Block -10,000 -10,000 -10,000 -10,000 -10,000 Reduce Major Industrial 2009 tax bill by 5% in 2010 -63,000 -63,000 -63,000 -63,000 -63,000 Recommended One Time Incremental Adjustment Consulting - Albion Area Plan -100,000 Appropriation of Surplus 100,000 BIA Security -20,000 Funding from Police Services Reserve 20,000 Transfer to GRF Surplus 357,302 288,525 233,168 330,541 496,123 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 45 The District of Maple Ridge has rigorous business planning practices that have served us well in this economic slowdown. These practices include a framework for considering what areas of business we should be in, reconsidering vacant positions prior to rehiring and considering what each business area would look like if there was substantially less funding. The District also has reserves that could be drawn down if revenues softened. It is important to realize the impact that the slowing economy has on the local economy and that potentially, when jobs are scarcer, the cost of capital projects could come down. Having said this, taking on additional costs should be done with caution in an economy that is in the early stages of recovery. While there are considerable downsides to a slowing economy, it may also represent some opportunities. For instance, there has been a softening in construction costs. As well, senior governments are likely to implement infrastructure improvement assistance programs to stimulate the economy. This is why it is important for us to have a multi-year financial plan in place as early as possible. 3.Water, Sewer and Recycling Rates Water Utility Rates The Water Utility covers costs associated with water purchases, maintenance, and bot h regional and local capital infrastructure. The Regional District is planning an increase in water rates of about 12% annually in 2010 and 2011. In addition, the Regional District has planned some significant capital expenditures including pump st ations that will benefit Maple Ridge. Maple Ridge pays a portion of the costs with some contributions being as high as 41%. Maple Ridge's portion of the current planned projects is approximately $9 million. The timing of the billing will likely be near the end of the five year financial plan, depending on when the work is completed. A portion of the cost is planned on being covered by Development Cost Charges. The current accumulated surplus in the District’s Water Revenue Fund is approximately $3.8 million. Capacity to pay for the upcoming projects or the associated financing costs associated with debt is established over the five year planning horizon. Accumulated surplus is used to stabilize water fee increases. Due to the above factors it is recommended that the water rates be increased by 9% per year, which is consistent with last year’s financial plan. Sewer Utility Rates The Sewer Utility pays for regional capital expenditures through an allocation model that essentially spreads rate increases over time to utility ratepayers. A sewer rate increase of 5% per year is required to graduate rate increases over the long-run and is the same increase as last year. Figure 14: Sewer and Water Revenue Fund Projections Water Revenue Fund (9% increase) $0 M $3 M $6 M $9 M $12 M $15 M $18 M 2010 2011 2012 2013 2014 Sewer Revenue Fund (5% increase) $0 M $3 M $6 M $9 M $12 M $15 M 2010 2011 2012 2013 2014 Revenues Expenses Accumulated Surplus Recycling Rates The Ridge Meadows Recycling Society (RMRS) is a charitable non-profit organization that provides a range of recycling services. Recycling fee increases of 4.9% are planned for 2010 largely due to the reduced revenues as a result of lower commodities prices and increased labour costs. The projected rate increase is 3% per year 2011 through 2013. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201446 4.Borrowing The financial plan incorporates debt proceeds into the overall funding strategy. At Council’s direction, the 2008 - 2012 Financial Plans called for debt to fund a portion of the capital works program. The projects that were identified to be funded from debt are discussed under DCC Roads and are identified in Figure 15. Development Cost Charges (DCC) Funded Debt DCC Roads The 2007-2011 Financial Plan called for borrowing in 2007 with the intention of having the Development Cost Charges (DCCs) cover the interest costs. Through discussions with the Ministry, it was communicated that interest costs could not be included until the DCC Reserves were depleted. Hence the DCC Reserve was used to fund projects that we had anticipated borrowing funds for. The projects planned to be funded from debt include a bridge over Kanaka Creek on 240 Street and the municipal portion of the cost to extend Abernethy Way from 232 Street to 256 Street. The principle payments for these projects are funded through the DCC Reserve over ten year terms. A portion of the interest costs are also funded through the DCC Reserves. This will require approval from the Inspector of Municipalities and amendment to the DCC Bylaw once the DCC Reserve nears depletion. The timing of the borrowing is dependent on DCC collections and capital expenditures. Depending on DCC collections, borrowing may significantly impact the ability to fund future DCC projects. DCC Parkland Acquisition Acquiring parkland prior to development may result in better value for our DCC Reserve. Based on the legislation, and confirmed in conversations with the Ministry, the use of DCCs to pay for interest payments associated with borrowing for parks is not permitted. The cost of borrowing, if necessary, will require the interest component to be funded from anther source such as general revenue or the Capital Works Reserve. Previously Approved Borrowing Projects that the District of Maple Ridge is now authorized to borrow for include: the construction of FireHall#4, the acquisition of three joint school and park sites, the purchase of property to expand the Cem etery, drainage work on River Road, funding to assist in the construction of an animal shelter and the replacement of a the 240 St. bridge over Kanaka Creek. The authority to externally borrow expires in 2013 and 2014, five years after the borrowing is approved. The cash flow to service this debt has already been provided for in the financial plan. Firehall #4 Construction The construction of Firehall #4 is projected to cost $6 million and is expected to begin in 2010. The debt servicing costs will be funded through the Fire Department Capital Acquisition Reserve. This reserve has the capacity to make the debt payments. The remaining balance in the reserve is sufficient to address other capital requirements. This reserve is discussed in more detail beginning on page 54. Park Acquisition Land values tend to rise as an area becomes more developed. Therefore, acquiring parkland prior to development may result in better value. Further, there are synergies in having parkland and school sites in close proximity. The 2009-2013 Financial Plan provided for the municipality to purchase larger properties to accommodate both a park and a school site and offset the increased costs through contributions from School District 42. A s avenues to offset the additional cost are still being explored, the financial plan is unchanged for 2010. Cemetery Expansion Debt payments associated with $3.3 million in land purchases for cemetery expansion are funded through increased cemetery fees, which were recently approved. One of the three properties has been purchased. Non-DCC Drainage Work Major drainage work on River Road requiring $2.65 million has been approved. The annual payments are to be funded through the Capital Works Reserve.The Capital Works Reserve is discussed in more detail in the “Reserves” section of the report, which starts on page 53. Animal Shelter The construction of a new and expanded animal shelter was included in the 2007 budget,at a total cost of $1.5 million. Community fund raising is projected to contribute $300,000. The District will contribute $300,000 of its own funds, and the balance will be financed through long-term (25 year) debt. In addition to these various funding sources, the debt payments are funded through a $10 increase in dog license fees. Council has entered into a Letter of Intent for the construction of the shelter with the SPCA. The SPCA will be issuing a tender for the pr oject in the coming months and the financial plan will be refreshed once more up to date cost information becomes available. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 47 Borrowing Considerations 2010-2014 The following table summarizes additional debt contemplated in the 2010-2014 Financial Plan. Figure 15: Capital Projects Proposed for Debt Financing Project Year Borrow Term Main Fund Annual Payments Issue Costs Total Interest Funded by Other Sources Total Cost 232 St Bridge (N Alouette River)2011 1,202,836 5 CWR 270,190 9,021 148,112 9,644,954 11,004,923 Abernethy Way Phase 3 2012 2,502,375 10 DCC 333,544 18,768 833,064 2,527,648 6,463,626 Abernethy Way Phase 4 2013 4,776,416 10 DCC 636,653 35,823 1,590,114 8,466,345 16,339,650 Regional Water Supply - Pump Station 2010 - 2011 2,265,335 *DCC Regional Water Supply - West Main 2010 - 2013 4,934,394 *DCC 15,681,356 1,240,387 63,612 2,571,290 20,638,947 33,808,199 *Discussions are in the process to request that the region finance the debt. The water component of Development Costs Charges funds will not be sufficient to pay for this directly, so we would be in the position of having to ask permission to borrow when there is already the obligation to pay the Region. Borrowing Capacity Under Community Charter legislation2, the maximum amount of borrowing the District can undertake is such that the annual cost to service the debt does not exceed 25% of revenues as defined in the legislation. As noted in our 2008 Annual Report the available debt servicing capacity is about $11.5 million which, even if all the approved and planned debt is taken on with the proposed terms, still leaves several million in debt servicing capacity. The capacity figure is a moving target. Each year our revenue is likely to experience growth, increasing our borrowing capacity. As we retire debt, this frees up additional room. Entering into new debt reduces the capacity. The Regional District has $35.8 million worth of capital expenditures planned for 2007 -2013 for which the District will be required to contribute $9 million, some of which will likely be borrowed on behalf of Development Cost Charges. Projections indicate that we have the capacity to borrow for our own capital works program, as well as the Regional District’s program. As municipal revenue grows and debt is retired, additional capacity will be available. Ministry and Elector Approval Borrowing by local governments cannot be undertaken without the approval of the Inspector of Municipalities. In addition, borrowing requires an elector approval process in a majority of cases. Short-term (five-year) borrowing can be exempt from elector approval3,4 but the amount proposed in the capital program exceeds the maximum amount. An “approval-free liability zone” exists to allow borrowing without elector approval as long as current and proposed servicing costs do not exceed 5% of the municipal revenue defined in the legislation. The District’s costs exceed this figure, and therefore this provision would also not exempt the District from obtaining elector approval. Elector approval can be sought in one of two ways. One option is to receive the approval of electors by holding a referendum. The second and less-expensive method is to hold an “alternative approval process.” If more than 10% of the electors express an opinion that a referendum should be held, by signing an Elector Response Form within 30 days of a second advertising notice, then Council would need to consider whether to proceed with the planned borrowing and, if so, a referendum must be held. This latter option was used for the borrowing related to the town centre project. Outstanding Issues In order to utilize DCC funds for debt payments, additional approval from the Inspector of Municipalities is required. Legislation on using DCCs for interest payments is very stringent, primarily allowing the practice only where the construction of specific infrastructure projects in advance of sufficient DCCs collections is required in order to trigger investment in development. If these projects do not receive approval, capacity to fund the interest from an alternate source would need to be identified. 2 B.C. Reg. 254/2004, Municipal Liabilities Regulation, Community Charter. 3 Community Charter, Division 3, section 178. Short Term Capital Borrowing. 4 B.C. Reg. 368/2003, Municipal Liabilities Regulation, Community Charter. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201448 Internal vs. External Borrowing The need for borrowed funds in the proposed financial plan assumes that all prior approved capital works have been carried out and funded. However, a large component of the capital program remains incomplete creating an availability of funds. This may allow us to delay external borrowing. With rates being as low as they are we will need to consider if borrowing externally makes more sense. The 2010-2014 Financial Plan includes the previously approved debt. 5.Further Items Revenues (not listed in any particular order) In all likelihood, the District will realize unique revenues or proceeds from several areas within the term of this financial plan.The risk in budgeting for ongoing cost commitments from these revenue sources is considerable.It would be prudent to consider the allocation of these revenues in a policy framework, respecting the District’s Financial Sustainability Policies. a)Silver Valley Lands -District policy for the sale of municipal lands is to transfer 75% to the Capital Works Reserve and 25% to the Land Reserve. The District may want to dedicate a larger percentage into the Land Reserve. District resources in Silver Valley are a significant community asset and considerable care must be taken to ensure the community gets maximum value out of this one-time resource. b)The District owns significant gravel resources.A gravel agreement has been reached and the budget has been increased based on minimum guaranteed revenues.There is potential for some additional revenues over the life of this financial plan if the operator is able to remove the maximum allowable under the contract.The use of such revenues should be considered in a policy framework, recognizing that resource extraction related revenues are non-renewable. c)BC Lottery Corporation may establish a gaming centre in Maple Ridge, and the District would receive a portion of the revenue.These types of revenues can be volatile and this needs to be recognized in the policy discussion so that we do not entrench costs that cannot be adjusted if the revenues do not materialize. d)Growth in taxation revenue beyond the rate contemplated in the financial plan is a potential future source of unallocated revenue.As these and other revenue sources materialize, additional needs can be addressed. Expenditures (not listed in any particular order) The items listed below have been difficult to fund using existing revenues. The sources of funds n oted above provide an opportunity to set policy and make investment decisions on how to best use the funds. When investing one-time funds, consideration must be given to any ongoing operating costs or implic ations. a)Infrastructure Rehabilitation and Replacement is an area that remains underfunded.The Financial Sustainability Plan, Policy 5.52 calls for a maintenance/replacement program to be fully funded by 2015. Even with the 1% annual tax increase that began in 2008, this target will not be met.As new revenues materialize, we should consider directing some of that money to this program.We will continue to take advantage of every opportunity to secure funding from senior levels of government. b)The proposed financial plan includes an aggressive capital program with significant capital and operating cost implications.The program relies upon significant funding sources that are outside the control of the municipality. As well, once the assets are acquired, it will be important to establish a proper maintenance and replacement program. c)“Green” Initiatives -a Sustainability Action Plan was developed and endorsed by Council, and staff is currently working on a strategic energy plan in support of Council’s commitment to carbon neutrality to reduce the exposure to energy cost increases.Both documents identify opportunities for the District to operate in a more sustainable manner and these opportunities generally require an outlay of capital. Establishing a reserve to fund sustainable initiatives was identified in the action plan but it lacks an identifiable revenue stream.Grant funding continues to be aggressively pursued for identified projects and we could also consider increasing our own contribution. d)Carbon Neutrality -The District has signed BC’s Climate Action Charter, making a voluntary, non-binding commitment to becoming carbon neutral with respect to corporate operations by 2012.We are working toward reducing corporate greenhouse gas (GHG) emissions, but in the forthcoming years will never reduce them to zero as our core services require the operations of vehicles and facilities.Therefore, in order to FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 49 become carbon neutral, the District will have to purchase carbon offsets at some point.Purchasing offsets is not recommended at this time as it would result in taxpayer money flowing to outside organizations and would be an annual requirement.Keeping the funds here and investing in projects that will reduce the corporate carbon footprint will result in permanent cost savings.Therefore, the recommended approach is to reduce our GHG emissions as much as possible and only purchase offsets for the remaining emissions which we cannot offset through reductions.It would be prudent to begin budgeting for the expected remaining emissions in future years if continued commitment toward carbon neutrality is supported. e)Other issues that are not addressed within the plan include the following: Albion Sports Complex Expansion and Development, $20 million Museum, $10 million Additional Community Centre(s) Fraser Riverfront Land Acquisition, $4 million CP Rail Overpass at Albion, $15 million Albion Park Master Plan Implementation, $1 million Downtown Improvements beyond what is currently included (funds ear-marked from future years operating surpluses,if they materialize) Extending the Fibre Optic Network 6.Impact to the “Average Home” The assessed value of the “average home” for the 2009 taxation year was approximately $399,000. The calculation includes all residential properties comprising both single family homes and multi-family units such as townhouses and apartments. The following table demonstrates the impact to a taxpayer, who for the 2009 tax year, was in a home assessed at $399,000 with the following services: flat rate water utility fee flat rate sewer fee single-home curbside recycling pickup The changes include a 4% general purpose tax increase, comprising 3% for general purposes and 1% for infrastructure sustainability. The overall increase for the municipal controlled levies is 5.63%. Figure 16: "Average Home" Tax Increase 2009 2010 Increase % General Purpose 1,328.53$1,381.67$53.14$4.00% Recycling 59.51 62.43 2.92 Water 348.10 379.43 31.33 Sewer 261.60 272.93 11.33 Fire Service Improvement Levy 96.28 115.49 19.21 Municipal, Recycling, Utilities, Fire 2,094.02 2,211.95 117.93 5.63% Other charges appearing on the tax bill for school, regional and other non-municipal services are not known at this time. We regularly review the tax charges to the Residential Class.The 2009 residential house survey which compares single family homes is attached as Appendix F. It shows that residential taxes on a single family home in Maple Ridge are amongst the lowest in the region. The amounts are slightly different than we use for the “Average Home”, shown above, due to the fact that “Average Home” includes strata properties as well. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201450 7.Property Taxation Policy Property tax revenue is the District’s primary revenue source and while we try to maximize other revenue sources, the majority of municipal services are paid for through taxation. Further, our Commercial/ Industrial tax base is limited as about 92% of our assessment base is comprised of Residential Class properties. As a result, most of the taxes that we collect come from home owners. In spring of 2009, Council adopted the Business Planning & Budget Guidelines that were used to d evelop the 2010- 2014 Financial Plan. These guidelines called for a 3% increase for general purposes, a 1% increase for cap ital and infrastructure, an increase of $675,000 in the Fire Service Improvement Levy, and a review of utility rates with a view towards continued use of rate stabilization practices. Each year we adjust our tax rates for market value assessment fluctuations. This means that in a market in which property values are increasing, our rates will be adjusted down; the opposite will occur in a market with decreasing property values. Not all jurisdictions and taxing authorities follow this practice. The municipality collects property taxes on behalf of several other jurisdictions. In 2009, while the tax rate to residential properties was $6.1237 per thousand dollars in assessed value, the municipal portion amounted to $3.5699 or about 58% of the total. Council regularly reviews the taxes under its control to ensure fairness. In May of 2007, Council was presented with information about taxation for the business and light industry classes, indicating that rates in Maple Ridge were competitive with other lower mainland municipalities. Prior to 1997, Council had adopted a policy of shifting a small percentage of taxation from the Light Industry Class to the Residential Class in order to align the Business & Light Industry tax rates; in 2007 this alignment was achieved so no further shifts have been required. In 2008, a review of the tax rates charged to the Major Industry class indicated that rates were relatively high and Council took steps to address this inequity by transferring 5% of the tax burden to the residential class. The impact to the residential class was much smaller at 1/6th of 1%. Major Industry rates were reviewed again in 2009, and while there has been some improvement, rates are still high and a reduction of 5% in the tax burden for this class is recommended for 2010. In June of 2009, Council received a report on residential property taxes, comparing rates in Maple Ridge with those in other neighbouring communities. In 2009, rate increases ranged from a high of 7.5% in Coquitlam to a low of 3.4% in West Vancouver; in Maple Ridge rates increased by 5.6%, including the funding required for the Fire Service Improvement levy. The report found that taxes in Maple Ridge remain competitive. Copies of the 2009 Residential Class property tax survey as well as our report on Industrial Class tax rates are attached as appendices to this report. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 51 8.Reserves The District has substantial financial resources held in reserves. These balances provide the base for the financial plan projected transactions for the coming years, as amounts are transferred in and out for various purposes. They also serve to stabilize taxes, fees and charges by providing funds during tight years and receiving those funds back during better years, thus shielding our customers and taxpayers from sharp rate increases. Figure 17: Reserve Balances Dec. 31, 2008 Accumulated Surplus General Revenue 3,803,519 General Revenue: Sewer Revenue 3,173,995 Carryforwards - Capital 4,239,744 Water Revenue 3,867,665 Carryforwards - Operating 3,124,747 Total Accumulated Surplus 10,845,179 Self Insurance 938,349 Protective Services 2,259,704 Reserve Fund Balances Core Development 1,129,505 Local Improvement 2,077,103 Recycling 1,475,367 Equipment Replacement 7,329,490 Community Development 1,176 Capital Works 8,686,373 Building Inspections 1,704,522 Fire Department Capital 6,062,996 Gravel Extraction 549,384 Sanitary Sewer 1,442,312 Neighbourhood Improvements 58,688 Land 406,056 Snow Removal 700,000 Net Reserve Funds 26,004,330 Facilities Maintenance 360,508 Youth Centre 8,535 Restricted Revenue Balances Cemetery Maintenance 109,457 Development Cost Charges 34,330,309 Infrastructure Sustainability 714,802 Parkland (ESA) Acquisition 0 Critical Building Infrastructure 368,625 Infrastructure Grant Contribution 1,200,000 Other Restricted Revenues 4,268,970 General Revenue Reserve Accounts 18,943,113 Total Restricted Revenues 38,599,279 Sewer Reserve Accounts 1,774,241 Water Reserve Accounts 1,181,094 Total Reserve Accounts 21,898,448 Reserve Accounts Total Reserves: Accumulated Surplus, Reserve Funds and Reserve Accounts –$58.7 million Restricted Revenues are not considered reserves; rather they are liabilities, as they have been collected in advance of specific expenditures. These are financial reserves only. Other assets (Silver Valley lands, gravel resources) are not shown, nor are they represented in our financial statements. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201452 Accumulated Surplus and Funds Balance as at December 31, 2009 General Sewer Water Total Operating Surplus 4,985,070 3,059,571 3,383,195 11,427,836 Reserve Funds 22,739,966 --22,739,966 Reserve Accounts 19,199,308 2,256,365 1,822,164 23,277,837 Funds Balance 46,924,344 5,315,936 5,205,359 57,445,639 Equity in Capital Assets 521,845,642 104,620,660 92,426,753 718,893,055 Accumulated Surplus 568,769,986 109,936,596 97,632,112 776,338,694 Tangible Capital Assets are reported in the annual report as per PSAB Accounting Handbook Section 3150. This budget does not include amortization as the figures were not available in January, future budget amendments will. Developer contributed infrastructure is also not currently included in the financial plan but impacts the balance of capital assets. Funds committed to previously approved work but not part of the 2010-2014 approved in January General Sewer Water Total Operating Surplus ---- Reserve Funds 5,206,270 --5,206,270 Reserve Accounts 5,394,235 2,160,492 1,722,636 9,277,363 The above represents work approved in 2009 which is not yet complete and to be included in the next 2010 budget amendment. Adjusted Funds Available General Sewer Water Total Operating Surplus 4,985,070 3,059,571 3,383,195 11,427,836 Reserve Funds 17,533,696 --17,533,696 Reserve Accounts 13,805,073 95,873 99,528 14,000,474 Funds Balance 36,323,839 3,155,444 3,482,723 42,962,006 Planned changes to the fund balances for 2010 - 2014 2010 2011 2012 2013 2014 Op. Surplus - General 217,713 296,709 235,352 332,941 497,799 Res. Funds - General 423,994 (1,291,467)1,204,139 (1,592,284)(1,605,800) Res. Accts. - General (46,470)575,354 1,276,955 1,816,691 2,664,490 General Funds 595,237 (419,404)2,716,446 557,348 1,556,489 Sewer Funds (120,228)70,726 252,168 801,611 1,133,081 Water Funds (678,824)(1,215,459)273,119 1,053,716 1,906,983 Planned Fund Balances 2010 2011 2012 2013 2014 Op. Surplus - General 5,202,783 5,499,492 5,734,844 6,067,785 6,565,584 Res. Funds - General 17,957,690 16,666,223 17,870,362 16,278,078 14,672,278 Res. Accts. - General 13,758,603 14,333,957 15,610,912 17,427,603 20,092,093 General Funds 36,919,076 36,499,672 39,216,118 39,773,466 41,329,955 Sewer Funds 3,035,216 3,105,942 3,358,110 4,159,721 5,292,802 Water Funds 2,704,371 1,488,912 1,762,031 2,815,747 4,722,730 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 53 8.1 Capital Works Reserve Following is a brief synopsis of the Capital Works Reserve, which provides for future capital expenditures. Each year 1% of general taxation is added to this account along with a portion of the proceeds from land sales and o ther fixed amounts. A forecast is provided that gathers together all the “deposits” to the reserve, and both operating and capital “withdrawals,” providing forecasted reserve balances. Generally, this reserve builds funds for large projects and is then drawn down. We are in this “drawing down” phase now, as is evident from the forecasted balances in the following figures. The projections are conservative and assume no other inflows, such as land sales, beyond those noted. Council policy is to ensure a minimum reserve balance of 10% of the prior year’s property taxes to address unforeseen or uninsurable events. Figure 18: Capital Works Reserve Projection Figure 19: Capital Works Reserve Projection Chart Reserved Unencumbered 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2009 2010 2011 2012 2013 2014 8.2 Infrastructure Sustainability Reserve Beginning in 2008, Council directed 1% of the annual tax increase to go towards infrastructure sustai nability. This helps with major rehabilitation and replacement of the District’s assets which currently have a replacement value estimated in excess of $1.3 billion. The table below illustrates the inflows generated from general taxation and how it has been allocated. Inflows from the Core Reserve are allocated to maintaining those facilities related to the project. If we look only at the roads component of our infrastructure, it is suggested that we spend $2 million a nnually to keep up our existing inventory. The historic annual amount spent on repaving roads is only a small fraction of this amount and as a result, our roads are deteriorating. This deferred maintenance translates into a larger future expenditure to resurface or perhaps even reconstruct roads. 2009 2010 2011 2012 2013 2014 Opening Balance 8,686,373 4,890,977 4,365,831 5,707,847 5,884,637 5,889,849 Inflows: Interest & Capital Gains 190,653 195,639 174,633 228,314 235,385 235,594 Garbage Tipping Fees 50,000 50,000 50,000 50,000 50,000 50,000 Taxation and General Revenue Transfers 631,235 827,462 868,132 910,779 945,530 982,520 Sale of Land 1,200,000 Repayment of Energy Retrofit 65,000 65,000 65,000 65,000 65,000 Balance of General Rev. Funding for GCF 55,927 (160,122)(105,907)(201,517)(332,708)4,792 Outflows: Planned Capital Expenditures (4,723,211)(1,367,682)(127,473)(93,415)(35,626)22,163 Debt -Interest (DCC projects)(150,000)(150,000)(290,000)(600,000) Debt (River Rd. Drainage $2,675,000)*(135,443)(632,370)(632,370)(632,370)(632,370) Estimated Ending Balance 4,890,977 4,365,831 5,707,847 5,884,637 5,889,849 6,017,548 Minimum Reserve (10% Prior Year Taxes)(4,361,939)(4,643,022)(4,942,218)(5,260,695)(5,599,694)(5,823,682) Unencumbered Balance 529,039 (277,191)765,628 623,943 290,155 193,866 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201454 Figure 20: Infrastructure Sustainability Allocation of Funding 2010 2011 2012 2013 2014 Inflows: 1% General Tax Increase 1,342,514 1,849,140 2,388,413 2,962,437 3,573,451 Core Reserve Surplus 450,000 450,000 450,000 450,000 450,000 Gravel Revenue 140,000 140,000 140,000 140,000 140,000 Allocation: Transportation/Traffic Management 825,000 905,000 1,255,000 1,556,500 1,920,000 Town Centre Facilities 450,000 450,000 450,000 450,000 450,000 Facilities & Parks - Major Mtce 220,000 608,525 715,000 886,750 960,000 Drainage 160,000 184,500 250,000 310,000 450,000 Fire Department 101,979 112,177 123,395 153,000 175,000 Major Equipment/Systems 35,535 38,938 45,018 56,187 68,451 Dyke Mtnce (Gravel Rev)10,000 10,000 10,000 10,000 10,000 Overhead Brushing (Gravel Rev)40,000 40,000 40,000 40,000 40,000 Bio Filtration Pond Mtnce (Gravel Rev)60,000 60,000 60,000 60,000 60,000 Environmental Support (Gravel Rev)30,000 30,000 30,000 30,000 30,000 Depending on the scope of projects required, one year’s allocation may not meet the funding requir ements. In these cases, funding may be held over until enough has accumulated to allow the works to proceed, or borrowing may be considered.Figure 21 highlights the impact that the 1% tax increase has on the Infrastructure Deficit. Figure 21: Infrastructure Deficit Chart Infrastructure Deficit with 1% Tax $ M $10 M $20 M $30 M $40 M $50 M $60 M $70 M 2006 2011 2016 2021 2026 2031Annual AmountInfrastructure Deficit Additional Renewal Funds - 1% of Taxation Renewal Spending 8.3 Critical Building Infrastructure Reserve In May 2006, Council directed $600,000 of the 2005 general revenue surplus towards a Critical Building Infrastructure Reserve to fund emergency or irregular items associated with facility maintenance. The primary concern was to ensure funds were available to replace two aging boilers at the Leisure Centre, for which $400,000 has been earmarked. $150,000 went to replace aged fitness equipment, and $50,000 remains. There are no ongoing funding sources for this reserve. 8.4 Fire Department Capital Acquisition Reserve Implementation of the Fire Master Plan and escalating cost projections have placed significant pressures on this reserve. This reserve receives 2% of general taxation annually for the expansion of facilities and equipment inventory. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 55 Figure 22: Fire Department Capital Acquisition Reserve Projection 2010 2011 2012 2013 2014 Opening Balance 2,748,772 2,849,798 3,327,218 2,977,027 3,692,849 Inflows: Interest & Capital Gains 74,558 85,494 92,692 89,311 108,160 Transfer from GRF as per Budget 950,427 1,011,672 1,076,864 1,146,257 1,146,258 Growth Funding 130,000 180,000 230,000 280,000 330,000 Outflows: LTC Capital Program (1,053,960)-(950,000)(350,000) Firehall#4 debt repayment (799,746)(799,746)(799,746)(799,745) Estimated Ending Balance 2,849,798 3,327,218 2,977,027 3,692,849 4,127,522 The planned capital expenditures outlined in Figure 22 are detailed in the following table. Figure 23: Fire Department Capital funded by Fire Department Capital Acquisition Reserve Project 2010 2011 2012 2013 2014 Firehall #4 Technical & Furnishings 200,000 Firehall #4 Protective & Safety Equip 83,960 Equipment Purchase - Firehall #4 70,000 Firehall #3 Expansion 700,000 Firehall #4 Rescue 4 325,000 Firehall #4 Engine New 625,000 Firehall #5 Land Acq 350,000 1,053,960 -950,000 -350,000 8.5 Fire Department Equipment Replacement Reserve The recognition of an appropriate level of funding to provide for growth would not be complete without a discussion around how we intend to replace those assets. Replacement of fire equipment is funded through this reserve. Beginning in 2009 some infrastructure sustainability funds will be allocated to this reserve. Figure 24: Fire Department Equipment Replacement Reserve Projection 2010 2011 2012 2013 2014 Opening Balance 2,068,399 2,099,378 2,048,025 1,698,494 2,082,751 Inflows: Interest & Capital Gains 68,427 71,060 74,469 53,408 64,936 General Revenue 285,573 303,976 323,564 344,414 366,608 Sustainability Funding 101,979 112,177 121,000 150,000 175,000 Outflows: Planned Capital Expenditures (425,000)(538,565)(868,565)(163,565)(163,565) Estimated Ending Balance 2,099,378 2,048,025 1,698,494 2,082,751 2,525,730 FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –201456 9.Town Centre Commercial Operation This section isolates the effect the Town Centre Project has on District finances. The table below isolates the commercial operations. The table shows commercial earnings, so principle payments are not included nor is the funding received though taxation. The earnings noted below will contribute to principle payments and transfers to the Infrastructure Sustainability Reserve. Figure 25: Commercial Operation 2010 2011 2012 2013 2014 Lease Revenues (net of allowances)1,073,490 1,094,134 1,114,778 1,141,323 1,164,149 Parking Revenues 141,742 141,766 141,790 141,814 141,814 Recoveries and Other Revenue 275,218 275,218 275,218 275,218 275,218 Operating Expenses -397,747 -397,747 -397,747 -397,747 -397,747 Interest - Commercial Space -739,826 -714,989 -689,158 -662,294 -634,356 Closing Balance 352,877 398,382 444,881 498,314 549,078 In summary, the Town Centre Project cash flows have been managed within the parameters established by Council. 10.Conclusions The District can expect $4.3 million in new general revenue in 2010, primarily from growth in the tax base and a 4% tax increase. $2.8 million goes to labour costs including RCMP and Fire services. Infrastructure sustainability issues receive $500,000 of the new revenue. The balance is required to deal with inflationary and growth pressures. This leaves minimal room for enhancements. Despite the current funding capacity limitations, our financial reserves approach $59 million, and a nother $38.6 million sits in restricted revenues. Other non-financial assets, such as Silver Valley lands and gravel resources, strengthen our long-term position. A significant portion of these reserves and restricted revenues are committed to funding the current capital program. Where there are new revenues or proceeds, an opportunity exists to set some policy around where this funding is applied. This may include needs and strategic initiatives that Council has identified that continue to be difficult to fund, such as green initiatives, the replacement of our existing aging infrastructure and new large capital investments noted earlier. Beginning in 2008 funding is being directed toward infrastructure sustainability to help address a funding “deficit” that exists for most Canadian municipalities. The District is following the Federation of Canadian Municipalities recommendations by putting a long-term plan in place to address the situation, with a targeted tax increase as part of the strategy. As governments often do in economic slowdowns, the Province intends to accelerate its investment in public infrastructure to stimulate the economy and job market. It will be important for the District to ensure that where it makes sense we take advantage of any infrastructure grants. Often a condition of the grants is to participate or match funding. We should keep this in mind when considering how to best allocate any new revenues, as we may be able to leverage our funding. At the same time, careful consideration of the costs to maintain and replace new assets is warranted. In summary, this financial plan allows the community to move forward, while respecting the uncertain economic times we find ourselves in. FINANCIAL PLAN OVERVIEW District of Maple Ridge Five-Year Financial Plan 2010 –2014 57 11.Final Thoughts Over the past few months, a few issues have come before Council.The purpose of this section is to provide a financial perspective on them. Parks &Recreation Master Plan While this plan is in draft form, there is no financial strategy around how we will pay for the amenities required in a growing community like ours. Over the past few years, advanced consideration of a financial strategy allowed Council to pay for major initiatives such as the Fire Department Master Plan and the Town Centre project in a phased manner that was supported by the community.We recommend like consideration for the implementation of this Master Plan. In the next few years, we expect increases in the Fire Service Improvement Levy to moderate so that additional increases that exceed 1% of taxation will not be required.At that time, Council may wish to begin to set aside some funding for parks & leisure purposes.For instance, if ½ of 1% is set aside for 5 years, it will provide annual cash flows of over $1 million.Council could then prioritize items in the Master Plan plan, based on this funding level. This approach would also support Council’s financial sustainability policies which recommend early consideration of a financing strategy for these sorts of initiatives. Acquisition of School/Park Sites There has been considerable discussion on 3 specific sites.There are also broader implications that should also be considered.Specifically: The municipality is responsible for establishing the Official Community Plan.A key component of this plan is the identification of appropriate School/Park sites. There is a responsibility on part of the municipality to have a financial strategy in place to acquire private lands designated for public purposes. The most appropriate time to acquire properties is in advance of development, as prices increase significantly when development becomes imminent. If we do not acquire sites identified in the OCP in a reasonable time period, they may be developed.We may then have to replace them with less suitable sites. Interest rates are at near historic lows.Annual cashflow of $400,000 for 30 years can be used to borrow around $6 million. This does not mean we should pay for school sites on our own.Consideration should, however, be given to developing a fund that will allow us to acquire strategic lands to be held for future purposes, and in the future, other agencies requiring such lands could acquire them from us for the fair market value at the time. Road Repaving/Rehabilitation Program Each year, the District acquires many miles of roads through development for which it then assumes the responsibility for maintaining and rehabilitating.Our operations staff has repeatedly told us that there is an optimal time in the life of a road to do this work, to get maximum life out of the investment.There is no dedicated funding source for this work, as it must compete with other general revenue funded capital works.This year, our Pavement Management Study identified road rehabilitation projects totalling over $3 million which need to proceed as early as possible but our funding envelope required these projects to be phased over 3 years.Contract prices for these work projects are quite low.Further, these projects are generally “shovel ready’ as they do not required detailed design work or property acquisitions. As discussed earlier in this report, we expect year-end financial results to be positive and as a result, have no hesitation in recommending that the 2010 paving program be supplemented by $1 million from accumulated surplus. Council’s financial sustainability policies provided us with a framework to see us through the uncertain economic times that we find ourselves in. As a result, this financial plan meets the needs of our community in a fiscally responsible manner and meets the direction set by Council earlier this year. The District’s business planning practices,financial prudence, and relatively healthy reserve funds have and will continue to serve the community well in times of economic slowdown as well as flourishing economy REVENUES AND EXPENDITURES District of Maple Ridge Five-Year Financial Plan 2010 –201458 Projected Revenues $128.1 Million Property Taxes & Parcel Charges $57.5M Reserves $13.1M Development Fees $8.2M Fees & Charges $31.2M Interest, Grants and Other $15.9M Borrowing Proceeds $2.2M Projected Expenditures $128.1 Million Other $77.4M Capital Program $29.1M Reserves $12.1M Debt Payments $9.5M Administration $ 3.4M Fire Protection 6.8M Police Services 16.5M Corporate & Financial 5.2M Parks, Recreation and General Gov't Properties 17.5M Public Works & Development 12.2M Sewer 6.7M Water 9.1M $77.4M FINANCIAL PLAN SUMMARY –REVENUES & EXPENDITURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 59 All Figures Represent $'000 (thousands) Actual Budget Budget Budget Budget Budget Budget 2009 2009 2010 2011 2012 2013 2014 Revenue Property taxes 53,744 53,532 57,505 61,616 65,995 70,224 74,619 User fees and other revenue 30,300 28,348 31,225 32,896 34,723 36,681 38,820 Senior government transfers 4,960 20,778 13,987 2,103 4,893 10,709 2,853 Development revenue 8,445 34,280 8,244 15,147 15,944 12,458 11,190 Interest income 4,676 1,830 1,885 1,885 1,885 1,885 1,885 102,126 138,768 112,846 113,647 123,440 131,957 129,367 Expenditures Interest Payments 4,444 4,570 4,349 4,389 4,596 Protective services 25,009 25,967 26,449 27,379 30,652 30,641 32,661 Transportation services 15,511 15,345 18,404 19,036 22,124 27,360 18,285 Recreation and Culture 18,945 17,299 18,489 19,104 22,679 23,603 21,102 Water Utility 9,098 10,333 13,581 16,853 16,728 15,481 13,501 Sewer Utility 8,006 8,604 15,732 9,022 8,425 9,082 8,562 General Government 12,497 15,741 10,330 10,019 10,882 10,813 11,626 Planning, other 3,174 3,625 3,585 3,602 3,748 3,863 3,984 92,240 96,914 111,013 109,585 119,586 125,233 114,317 Revenues less Expenditure 9,886 41,854 1,833 4,062 3,854 6,724 15,050 Principle 1,789-4,484-5,037-6,430-7,114-7,176-7,241- Borrowing Proceeds -30,056 2,152 3,386 4,094 6,050 - Change in Fund Balance 1,041 23,265-1,052-1,018 834 5,598 7,809 District of Maple Ridge Five-Year Financial Plan 2010 –201460 District of Maple Ridge Five-Year Financial Plan 2010 –2014 61 Five-Year Operating Plan Overview Key Account Balances 2010 Base Budget Increases Staffing History and Forecast KEY ACCOUNT BALANCES District of Maple Ridge Five-Year Financial Plan 2010 –201462 KEY REVENUE ACCOUNTS All figures represent $’000 (thousands) Account Category (G/L#)2005 2006 2007 2008 2009 Revenue & Taxation Taxes - General Revenue (16000-4000)-35,669 -38,860 -42,624 -46,171 -49,638 Grants in Lieu - Provincial (16000-4060)-743 -795 -709 -694 -740 Grants in Lieu - Other (16000-4060)-851 -859 -965 -1,045 -1,102 MFA Discharge (12400-4380)-125 -105 -112 -55 -1 Investment Interest (15000-4295)-892 -894 -1,532 -2,664 -3,178 Gain/Loss - Property For Resale (15000-4298)-333 -262 -9 -500 -265 Surplus Transferred In (15000-4520)-272 -2,238 -1,832 -549 -1,091 Prov. Grant (Unconditional) (10000-4253)-731 -809 -926 -941 -942 Recycling Fees (51000-4220)-95 -131 -144 -202 -86 Dog Licences (26000-4340)-136 -122 -185 -268 -282 Property Management Commercial Lease Revenue-Tower (multiple)---288 -1,100 -1,153 Parking Revenue-Tower Commercial (11800-4310)---45 -150 -150 Common Cost Recovery - Tower (11800-4310)---178 -250 -332 Protective Services Towing and contract revenue (21000-4230)-41 -76 -76 -63 - False Alarm Fines (21000-4240)-49 -60 -149 -93 -119 PM Cost Share - RCMP Contract (21000-4258)-616 -674 -738 -847 -890 Sale of Service (21000-4650)-156 -57 -40 -47 -43 Recreation Planet Ice-Ice Rentals (47600-4500)-142 -146 -148 -165 -165 Leisure Centre Admissions (47500-4110)-711 -711 -774 -814 -822 Lessons/Prog Fees - Swimming (47500-4320)-318 -315 -319 -354 -388 Corporate Fitness Revenue (47500-4321)-151 -141 -137 -110 -91 L.C. - General Program Revenue (47500-4322)-114 -144 -119 -113 -122 Development Services Building Permits (24000-4445)-1,372 -1,909 -2,257 -2,401 -1,418 Business Licences (53300-4342)-446 -425 -559 -595 -576 Application Fees - Rezoning (53110-4120)-94 -144 -93 -80 -91 Application Fees - Subdivision (53110-4122)-93 -130 -79 -74 -71 Application Fees - Dev Permit (53110-4124)-135 -116 -131 -122 -119 Subdivision Inspection Fees (32110-4220)-377 -410 -481 -810 -363 Public Works Sales - Gravel (33100-4510)-14 -12 --292 -500 GVTA Grant - Roads (33100-4260, 4261)-647 -451 -425 -497 -1,171 ACTUAL KEY ACCOUNT BALANCES District of Maple Ridge Five-Year Financial Plan 2010 –2014 63 2009 2010 2011 2012 2013 2014 -49,655 -53,348 -57,306 -61,529 -65,617 -69,865 -735 -769 -799 -813 -813 -813 -1,028 -1,093 -1,093 -1,093 -1,093 -1,093 ------ -885 -940 -940 -940 -940 -940 ------ -1,091 -139 31 --- -942 -942 -942 -942 -942 -942 -100 -100 -100 -100 -100 -100 -280 -280 -280 -280 -280 -280 -1,053 -1,073 -1,094 -1,115 -1,115 -1,115 -142 -142 -142 -142 -142 -142 -212 -212 -212 -212 -212 -212 -10 -10 -10 -10 -10 -10 -48 -48 -48 -48 -48 -48 -957 -956 -963 -990 -1,014 -1,033 ------ -146 -146 -146 -146 -146 -146 -775 -815 -815 -815 -816 -815 -310 -350 -350 -350 -350 -350 -100 -90 -90 -90 -90 -90 -102 -142 -142 -142 -142 -142 -1,734 -1,734 -1,734 -1,734 -1,734 -1,734 -550 -575 -575 -575 -575 -575 -106 -108 -111 -113 -115 -115 -106 -108 -111 -113 -115 -116 -147 -150 -153 -156 -159 -161 -315 -315 -315 -315 -315 -315 -500 -500 -500 -500 -500 -500 -701 -701 -701 -701 -701 -701 BUDGET KEY ACCOUNT BALANCES District of Maple Ridge Five-Year Financial Plan 2010 –201464 KEY EXPENDITURE ACCOUNTS All figures represent $’000 (thousands) Account Category (G/L#)2005 2006 2007 2008 2009 Legislative Services Grants & Donations (80B) (13000-6180)34 54 116 503 66 Training - Council (13000-6400)2 1 -1 7 Fire Department Fire Fighting Salaries (22000-5501)326 1,312 1,802 2,414 3,381 Paid on Call Relief Wages (22000-5505)22 134 190 301 451 Paid on Call Wages (22000-5600)749 642 617 565 689 Contract (Emergency 911) (22000-7007)92 84 87 80 115 Hall #4 - Paid on Call (22041-5600)----- Police Services Centralized Dispatch (21140-7051)809 921 970 1,009 1,059 Regular Members Contract (21200-7007)8,174 8,300 8,777 9,977 10,933 Corporate Services Insurance (12101-6210)667 695 676 669 650 Recruiting Costs (12102-7065)46 78 94 82 27 Fiscal Services Contribution to Core Reserve (10000-9020)3,084 3,850 5,702 5,793 5,757 Transfers to Capital Works Res (10000-9400)847 852 632 1,084 855 Transfers to Fire Dept Cap Acq (10000-9400)677 722 1,026 833 1,006 Transfers to General Capital (10000-9400)4 16 -347 50 -314 Transfers to General Capital (10000-9410)768 1,471 10,410 1,086 2,166 Contribution to Self-Insurance (12400-9021)45 745 45 45 45 Transfers to Equip Replc-Ops (33100-9400)688 665 756 869 920 Other Fraser Valley Regional Library (47200-7007)1,865 1,969 2,068 2,112 2,197 Consulting - Engineering (32100-7005)245 168 219 157 143 Recycling Contract (51000-7007)795 824 899 870 936 GVRD Water Purchases (71000-7380)3,042 3,640 4,183 4,387 5,410 GVRD Sewer Admin Fees (61000-6005)2,206 2,450 2,630 2,928 2,861 Please refer to each individual section for details ACTUAL KEY ACCOUNT BALANCES District of Maple Ridge Five-Year Financial Plan 2010 –2014 65 2009 2010 2011 2012 2013 2014 61 61 61 62 62 62 16 16 16 16 16 16 3,117 3,696 4,489 5,317 5,816 6,216 358 418 418 418 418 418 563 667 692 714 737 762 144 114 114 114 114 114 ------ 1,059 991 923 955 987 987 11,924 12,296 13,206 14,111 15,019 16,061 763 770 777 785 792 797 49 49 49 49 49 49 5,757 5,777 5,798 5,819 5,819 5,819 740 627 759 706 610 985 156 282 394 509 628 752 ------ 3,144 2,602 2,521 2,768 3,059 2,893 45 45 45 45 45 45 920 1,036 1,070 1,148 1,188 1,237 2,197 2,307 2,423 2,544 2,696 2,831 131 81 81 81 81 81 959 1,071 1,102 1,134 1,167 1,202 5,562 6,171 6,788 7,405 8,022 8,639 2,867 3,009 3,151 3,292 3,434 3,576 BUDGET 2010 BASE BUDGET INCREASES District of Maple Ridge Five-Year Financial Plan 2010 –201466 The 2010 property tax increase is the result of the following service enhancements and capital projects: Conceptual Overview of Distribution of New Revenue -$4.3 million, 2010 Fire Master Plan $775K 18% Policing $300K 7% Other Categories $75K 2% Growth Costs $300K 7% Library $100K 2% Other Reserves $575K 13% Infrastructure Sustainability $475K 11% Labour $1.275 M 30% General Revenue Surplus $400K 10% There were several requests for funds to address emerging issues. More information on each request can be found in the departmental business plans (a separate document used to support the budget decision-making process). Incremental Adjustments General Revenue Fund (GRF)2010 2011 2012 2013 2014 Transfer to Surplus Prior to Incremental Adjustments 457,000 393,000 394,000 528,000 Rounding Adjustment 182 24,685 488 -475 Transfer to Surplus Prior to Incremental Adjustments 457,182 417,685 394,488 527,525 732,083 Recommended Ongoing Incremental Adjustment Subsidized Ice Time -26,880 -56,160 -88,320 -123,984 -162,960 Increase Fee for Service Agreement - Adopt-a-Block -10,000 -10,000 -10,000 -10,000 -10,000 Reduce Major Industrial 2009 tax bill by 5% in 2010 -63,000 -63,000 -63,000 -63,000 -63,000 Recommended One Time Incremental Adjustment Consulting - Albion Area Plan -100,000 Appropriation of Surplus 100,000 BIA Security -20,000 Funding from Police Services Reserve 20,000 Transfer to GRF Surplus 357,302 288,525 233,168 330,541 496,123 STAFFING HISTORY AND FORECAST District of Maple Ridge Five-Year Financial Plan 2010 –2014 67 The following table indicates the number of full-time equivalent (FTE) staff budgeted in each department within the District for the years 2010 through 2012. The years 2003-2009 represent the actual staffing, which is lower than budgeted staffing due to unfilled vacancies. Some of the vacancies have been temporarily filled using contract staff or consulting services; the impact of this labour is not represented in the numbers. Budget 2003 2004 2005 2006 2007 2008 2009 2009 2010 2011 2012 CAO CAO Administration 3.6 5.0 6.9 7.0 6.4 7.0 6.7 7.0 8.0 7.0 7.0 Economic Development 0.0 1.0 2.0 2.6 2.7 2.8 3.3 3.5 4.0 4.0 4.0 Human Resources 6.5 5.9 4.0 4.3 5.0 5.0 5.6 5.5 5.5 5.5 5.5 10.1 12.0 12.9 13.9 14.1 14.8 15.6 16.0 17.5 16.5 16.5 COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES CDPR Administration 2.5 2.5 2.5 2.2 2.3 3.0 3.2 3.0 3.0 3.0 3.0 Parks & Facilities 19.0 19.0 19.7 20.5 24.5 24.4 27.1 27.5 28.0 28.0 28.0 Recreation 56.3 57.3 57.7 56.7 58.9 61.2 61.2 59.6 61.2 61.3 61.3 Community Services 8.3 7.5 7.9 9.1 9.4 10.8 11.3 11.0 11.5 11.5 11.5 86.0 86.3 87.9 88.6 95.1 99.4 102.7 101.1 103.7 103.8 103.8 CORPORATE & FINANCIAL SERVICES CFS Administration 1.7 1.5 1.5 1.5 1.8 2.0 2.0 2.0 2.0 2.0 2.0 Clerks 6.3 6.2 6.3 6.5 6.6 6.9 7.0 6.9 7.0 7.0 7.0 Finance 15.9 16.9 16.5 16.6 17.7 17.3 16.4 16.6 16.6 16.6 16.6 Information Services 12.6 11.9 12.1 12.6 13.2 13.4 14.3 14.5 13.0 13.0 13.0 Fire Department 8.0 8.0 12.0 24.1 29.6 35.4 41.6 43.0 47.1 50.1 50.1 Police Services 29.4 32.4 33.3 35.6 37.0 38.6 42.4 43.7 44.7 44.7 44.7 73.9 77.0 81.7 96.9 105.8 113.6 123.6 126.8 130.3 133.3 133.3 PUBLIC WORKS & DEVELOPMENT SERVICES PWD Administration 2.8 2.5 2.5 2.5 2.9 2.4 3.0 3.0 3.0 3.0 3.0 Engineering 22.9 22.6 22.1 24.2 24.8 23.9 24.2 28.1 28.0 28.0 28.0 Licenses, Permits & Bylaws 20.7 21.5 22.4 22.9 24.1 26.0 28.7 28.5 28.4 28.4 28.4 Planning 14.0 12.5 13.2 14.7 16.1 16.1 16.6 17.0 17.0 17.0 17.0 Operations 61.2 64.4 69.1 66.7 69.7 69.2 70.6 68.4 73.7 73.7 73.7 121.5 123.6 129.3 130.9 137.6 137.6 143.1 145.0 150.1 150.1 150.1 291.5 298.8 311.8 330.3 352.6 365.4 385.0 388.9 401.7 403.8 403.8 Actual FTE's (net of vacancies & unpaid leave)Full Staffing (budget) * RCMP contract members are not included in Police Services staff count STAFFING HISTORY AND FORECAST District of Maple Ridge Five-Year Financial Plan 2010 –201468 Budgeted FTEs per Department 2008 -2010 The 2010 estimate of 401 full-time equivalents has increased from a budget of 389 in 2009,and 385 in 2008. Throughout 2009 several staffing changes were made: DIVISION New Permanent Positions and Position Changes CHIEF ADMINISTRATIVE OFFICER’S OFFICE Human Resources Human Resources Clerk reclassed to Human Resources Assistant Strategic Economic Initiatives Administrative Assistant position full-time from part-time Sustainability and Corporate Planning Added Research Technician position -funded for 2010 only COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES Community Services Recreation Programmer reclassed to Youth Program Supervisor Community Services Additional 0.5 Program Assistant Parks & Facilities Parks & Leisure Services Clerk reclassed to Senior Parks & Leisure Services Clerk Parks & Facilities Additional 0.5 Labourer Recreation Customer Service Supervisor reclassed to Office Supervisor Recreation Additional 0.5 Administrative Assistant, Booking Clerk CORPORATE & FINANCIAL SERVICES Information Services Senior Analyst Programmer replaced by Systems Analyst Fire Department Additional Fire Captain and 3 Firefighters Police Services Crime Prevention Program Coordinator now a RCMP Volunteer Program Coordinator Police Services Additional Clerical assistance (1 FTE) PUBLIC WORKS & DEVELOPMENT SERVICES Operations Truck Driver II, Equipment Operator II replaced by Equipment Operator IVA/Truck Driver III and Equipment Operator III Operations Additional 4.5 Labourers and 1 Apprentice -Mechanic District of Maple Ridge Five-Year Financial Plan 2010 –2014 69 Departmental Business/Financial Plans Office of the Chief Administrative Officer Community Development, Parks & Recreation Services Corporate & Financial Services Public Works & Development Services District of Maple Ridge Five-Year Financial Plan 2010 –201470 OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER District of Maple Ridge Five-Year Financial Plan 2010 –2014 71 The Office of the Chief Administrative Officer (CAO) is the liaison between Council and staff and provides overall leadership and direction for the Administration of the District and works with outside agencies. The primary role of the CAO is to provide policy options and recommendations to Council and to ensure that Council’s priorities are implemented. A brief summary of some of our 2009 accomplishments in the division are shown below, followed by efficiency and effectiveness initiatives which were undertaken by all areas, and the business context relevant to the 2010- 2014 planning period. The subsequent pages in the CAO section provide information on the departments reporting to this division, including staffing, 2010 workplan highlights, performance measurements, and budgets. The departments within this section are Administration, Communications, Human Resources, Strategic Economic Initiatives, and Sustainability and Corporate Planning. Select 2009 Division Accomplishments Continued work with Council on the implementation of the nine strategic focus areas and Vision 2025 as identified in the Corporate Strategic Plan. Continued to build on the “Top Performing Municipality” initiative with the launch of the Supervisory Skills program and received the CAMA award for “Organizational commitment to creating a positive learning culture for all employees” for the Customer Service Training program. Increased use of the Web for the delivery of District Services (both internal and external). Made significant advances on fibre optic network (more bandwidth), including a service agreement with private sector partner to support an expansion of web-delivered services. Continued to implement the Sustainability Action Plan including the following ongoing energy and emissions projects: -Fire Hall #1 geoexchange system. -Leisure Centre energy retrofit. Continued to work to make Downtown Maple Ridge a dynamic and vibrant core of the community including the completion of Spirit Square and the launch of “Our Spirit Our Town” campaign in partnership with the Downtown Business Improvement Association and the Chamber of Commerce. Dealt effectively with major issues or policy items that arose during the year: -H1N1 communication and strategy plan -Regional Growth Strategy -Jackson Farm -256 Street Sewer Extension -Northumberland Court Working to retain existing business through implementation of a business retention strategy and by launching a business welcome package. Continued with the high tech investment attraction strategy –held Maple Ridge Advanced Technology Summit. Continued to strengthen investment profile with industry sectors and investors. Conducted survey on citizen satisfaction and strategic direction and delivered results to Council in a manner that will assist in strategic planning activities. Implemented performance reporting tool (See-It) and Articulate software to enhance presentations. Pursued grant applications that resulted in over $4,000,000 in infrastructure funding from senior levels of government. Efficiency/Effectiveness Initiatives Aggressively pursuing grant funding opportunities. Ensuring all departments are in alignment with the vision and that rigour of process is followed. Tendered benefits with a reduction in costs, improved on-line service, and improved Accidental Death & Dismemberment benefit. Implemented payroll employee self-service features and eliminated on-call payroll clerk hours. Developed Fire and CUPE Letters of Understanding relating to operational efficiencies. Business Context Our challenge is to provide excellence in service delivery while balancing the demands of a growing community. Need to build on the momentum of Town Centre successes, and increase residential and commercial density to accommodate our growth potential. A high priority placed on continuance of emergency planning, both corporately and community-wide. Online, 24/7 access to information is increasingly becoming the expectation of many of our citizens. Momentum building in awareness of and interest in Maple Ridge as a place to invest the with increased access from the Golden Ears and Pitt River Bridges. Opportunity to build profile and awareness with 2010 Olympic and Paralympic Games in February/March. A positive culture and positive working relationships with employees. Economy impacted the volume of recruitments and delayed a number of anticipated retirements. There is a risk of losing key corporate knowledge as people leave; need to take advantage of this key source of knowledge. Seeing increased number of long-term sick leave and long-term WCB claims particularly with long-service employees. Meeting the expectations of younger workers (work- life balance, career progression) The need to work together to leverage our resources and develop collective solutions to deal with climate change. OFFICE OF THE CAO –ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY District of Maple Ridge Five-Year Financial Plan 2010 –201472 Services Provided The Office of the CAO Administration section is responsible for the overall administration of the District’s departments, developing corporate policy, providing leadership and direction for senior staff in the day-to-day and long-term business affairs of the District in accordance with Council’s Strategic Plan, and providing advice to Council about District organization and operating procedures. The office is responsible for corporate communication, ensuring the dissemination of information and ample opportunities for input and participation by customers and staff. Research, development, coordination and implementation of corporate initiatives are undertaken Guidance to the organization and the community toward a more sustainable future is provided and progress is monitored to ensure we are on course. In addition, responsibility for the corporate-wide performance measurement and reporting program is managed through this office. 2010 Workplan Emphasis Work with Council will continue on the strategic direction and priorities for the community in order to ensure the delivery of excellent service to our citizens. We will work with the Economic Advisory Commission and the Manager Strategic Economic Initiatives to pursue economic development opportunities. Actions recommended in the Sustainability Report will continue to be implemented, including the coordination of the implementation of the Sustainability Action Plan and development of a Strategic Energy Management Plan. Opportunities for obtaining grant funding for District infrastructure and initiatives will be fully utilized. External customers will be given easy access to timely, accurate and meaningful information related to planned and current District activities and will be kept informed of positive events in the community; external customers will be made aware of the variety of opportunities they have to provide input on matters before Council. Internal communication to staff relating to strategic decisions and activities will be augmented by a periodic narrated address from the Chief Administrative Officer. Departmental interests will be represented on the Records Management Committee to ensure appropriate records management practices are in place. Performance Measurement (Appendix C) Reduce citizen dissatisfaction levels with the types of information received from the District by 5% per year. Increase the percentage of the workforce using public transit, walking or cycling to commute to work. OFFICE OF THE CAO –ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY District of Maple Ridge Five-Year Financial Plan 2010 –2014 73 Organization Chart Mayor & Council Chief Administrative Officer Jim Rule Manager Strategic Economic Initiatives Sandy Blue General Manager Public Works & Development Services Frank Quinn RCMP Officer in Charge Dave Walsh Executive Director to CAO John Leeburn General Manager Community Development, Parks &Recreation Services Mike Murray General Manager Corporate &Financial Services Paul Gill Manager of Sustainability and Corporate Planning Laura Benson Executive Assistant Sandra Ramsay Executive Assistant Cheryl Ennis Manager Corporate Communications Sabrina Del Monte Research Technician Jacquie Bergmann Erin Mark These positions all report to Administration but some are budgeted to other areas. Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Chief Administrative Officer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Executive Director to CAO --1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Manager Corporate Communications 0.5 1.0 1.0 1.0 1.0 1.0 0.7 1.0 1.0 1.0 Manager of Sustainability and Corporate Planning -----0.9 1.0 1.0 1.0 1.0 Policy Analyst --0.9 1.0 1.0 0.1 ---- Executive Assistant 2.1 3.0 3.0 3.0 2.0 2.0 2.0 2.0 2.0 2.0 Research Technician ----0.4 1.0 1.0 2.0 1.0 1.0 Full-Time Equivalent 3.6 5.0 6.9 7.0 6.4 7.0 6.7 8.0 7.0 7.0 One of the Research Technician positions is currently funded for 2010 only OFFICE OF THE CAO –ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY District of Maple Ridge Five-Year Financial Plan 2010 –201474 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Administration All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Conventions & Conferences (12100-6051)14 8 19 19 --19 19 19 19 Lease Expense (11000-6230)129 102 122 122 --122 122 122 122 Legal (12101-7030)35 6 -------- Lieu Time Payouts (12000-5700)--28 180 152 543%187 193 199 205 Memberships (12100-6270)26 27 29 29 --29 29 29 29 Miscellaneous (12101-6275)8 6 10 10 --10 10 10 10 Prov. Grant (Conditional) (12101-102-4252)---- 50 - 50 n/a ---- Publications (12101-6335)--1 1 --1 1 1 1 Salaries (12101-5500)472 510 519 590 71 14%540 560 580 602 Seminars/Prof Meetings/Train'g (12100-2 -4 4 --4 4 4 4 Studies & Projects (multiple)71 34 118 67 - 51 -43%67 67 67 67 TOTAL ADMINISTRATION 757 693 850 972 122 14%979 1,005 1,031 1,059 Includes Administration as well as Sustainability and Corporate Planning functions Comments: -Legal Cost –The budget is centralized in the Clerk’s Department. As legal expenses are incurred they are charged to the departments initiating the cost. Expenses without budgets are therefore expected. -Lieu Time Payouts –The 2009 budget was distributed to departments that had lieu time payout before the 2009 May budget being adopted. The 2010 budget does not show this as distributed b ecause it was adopted in January. -Prov. Grant (Conditional)–A grant was awarded from BC Hydro for energy efficiency initiatives. -Salaries –The majority of the increase is due to funding associated with a position to address energy efficiency initiatives and the balance of the increase a wage and benefit cost increase contingency. Financial Plan –Legislative Services All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Committee Costs (13000-6045)--4 4 --4 4 4 4 Conventions & Conferences (13000-6051)21 20 21 21 --21 21 21 21 Grants & Donations (13000-6180)503 66 61 61 --61 62 62 62 Miscellaneous (13000-6275)11 15 8 8 --8 8 8 8 Public Relations (13000-7060)5 8 11 11 --11 11 11 11 Salaries (13000-5500)359 442 451 467 16 4%482 504 520 534 Training (13000-6400)1 7 16 16 --16 16 16 16 Utilities - Telephone (13000-6520)4 4 7 7 --7 7 7 7 TOTAL LEGISLATIVE 904 562 579 595 16 3%610 633 649 663 Comments: -Grants & Donations –The 2008 actual costs included the Maple Ridge Secondary School running track expansion. OFFICE OF THE CAO –ADMINISTRATION including COMMUNICATIONS and SUSTAINABILITY District of Maple Ridge Five-Year Financial Plan 2010 –2014 75 Financial Plan –Communications All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Advertising (12105-6010)29 21 40 30 - 10 -25%30 30 30 30 Consulting (12105-7005)36 20 35 35 --35 35 35 35 Miscellaneous (12105-6275)5 6 5 5 --5 5 5 5 Publicity & Promotions (12105-6330)2 10 20 20 --20 20 20 20 Salaries (12105-5500)121 90 121 120 - 1 -1%125 129 134 139 Supplies - Software (12105-6280)1 -3 3 --3 3 3 3 TOTAL COMMUNICATIONS 194 147 224 213 - 11 -5%218 222 227 232 Comments: -Advertising–2008 budget included funding of $10,000 to increase voter turnout. OFFICE OF THE CAO –HUMAN RESOURCES District of Maple Ridge Five-Year Financial Plan 2010 –201476 Services Provided The Human Resources Department is a small group of employees dedicated to providing our coworkers with a comprehensive suite of human resource services to help them be engaged in their work and maximize their individual contribution to the District’s goals. We start by recruiting and promoting the best people into the job. Then we enable clear understanding of expectations and provide opportunities for feedback and input through the performance planning process. Development is supported through internal and external training and project opportunities. The negotiation and day to day administration of two Collective Agreements (including grievance and classification administration) is another key service. A number of critical programs are administered which contribute to the wellbeing and productivity of our employees. These include: the atten­dance support, employee assistance, occupational health & safety, employee recognition and suggestion, and employee welfare benefits programs. 2010 Workplan Emphasis Our high level priorities continue to be enhancing leadership capacity, increasing cross-functional involvement and ensuring we have adequate succession plans. We will support and monitor the BCIT accredited leadership program, the Office Administration Certificate through Vancouver Community College and our in-house practical supervisory skills program. Additionally, we will expand the successful executive coaching program and add an internal mentoring program. Revising the recruitment section of the District’s website is an important deliverable this year as is taking action to address the issues identified in the Occupational Health and Safety Audit conducted in the fall of 2009. We will continue to take an active role in the employee “grass-roots” group that is championing sustainable practices in the work place. The work group has implemented and is working on initiatives in the areas of the 3R’s waste reduction, alternative commuter transportation, and energy reduction. Performance Measurement (Appendix C) Career development programs, particularly certification programs, can support staff in their current jobs as well as preparing them for future opportunities. OFFICE OF THE CAO –HUMAN RESOURCES District of Maple Ridge Five-Year Financial Plan 2010 –2014 77 Organization Chart Executive Director to the CAO John Leeburn Manager Payroll &Employee Relations Michelle Wetherill Payroll Coordinator Cynthia Ulrich Clerk II .5 FTE Catherine Schmidt Senior Human Resources Officer Steve Traviss Human Resources Officer Kathy Lamont Human Resources Assistant Dee Nagra Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director of Communications & HR 0.5 1.0 -------- Director of Corporate Support 0.5 --------- Mgr Payroll & Employee Relations ----0.4 0.4 1.0 1.0 1.0 1.0 Senior Human Resources Officer 0.5 1.0 0.8 1.0 1.0 1.0 0.9 1.0 1.0 1.0 Human Resources Officer 1.3 1.0 1.0 1.0 1.1 1.0 1.0 1.0 1.0 1.0 Human Resources Assistant 0.5 -----0.3 1.0 1.0 1.0 Payroll Coordinator -----0.5 1.0 1.0 1.0 1.0 Payroll Clerk 0.9 0.8 1.0 1.0 0.9 0.5 0.1 --- Human Resources Clerk 0.5 1.0 1.0 1.0 1.0 1.0 0.7 --- Clerk II 1.3 0.3 0.2 0.1 0.3 0.6 0.6 0.5 0.5 0.5 Other 0.5 0.8 -0.2 0.3 ----- Full-Time Equivalent 6.5 5.9 4.0 4.3 5.0 5.0 5.6 5.5 5.5 5.5 OFFICE OF THE CAO –HUMAN RESOURCES District of Maple Ridge Five-Year Financial Plan 2010 –201478 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Human Resources All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Consulting (12102-7005)28 19 19 19 --19 19 19 19 Counselling (12102-7010)17 14 16 16 --16 16 16 16 Labour Relations (12102-6220)22 25 30 30 --30 30 30 30 Memberships (12102-6270)1 1 1 1 --1 1 1 1 Miscellaneous (12102-6275)17 12 13 13 --13 13 13 13 Municipal Functions (12102-5532)21 23 18 18 --18 18 18 18 Program Costs (multiple)63 72 109 93 - 16 -15%93 93 93 93 Recruiting Costs (12102-7065)82 27 49 49 --49 49 49 49 Retirement Expenditures (12102-5531)6 1 -------- Salaries (12102-5500)579 636 638 666 28 4%694 718 744 771 Severance (multiple)3 15 -------- Special Promotional Projects (12102-6331)36 36 46 31 - 15 -33%31 31 31 31 Studies & Projects (12102-6380)3 1 429 -- 429 -100%---- Training (multiple)195 218 199 203 4 2%211 218 227 235 TOTAL HUMAN RESOURCES 1,073 1,099 1,567 1,139 - 428 -27%1,175 1,206 1,241 1,276 Comments: -Studies & Projects –The budget is funding for succession planning initiatives, the budget is drawn down for succession planning costs in the year and the balance is carried forward. There is no ongoing funding source for this initiative. -Training –The corporate wide training budget is a function of total salaries. OFFICE OF THE CAO –STRATEGIC ECONOMIC INITIATIVES District of Maple Ridge Five-Year Financial Plan 2010 –2014 79 Services Provided The Department of Strategic Economic Initiatives provides information and resources to help you start or grow your business. We market the investment opportunities in Maple Ridge to our strategic priority sectors –Advanced Technology, Education, and Tourism. Our goal is to attract industrial and commercial investment to diversify the tax base and create high value local jobs.We also offer a “one-stop” Film Production Liaison service to assist in location scouting and permits. 2010 Workplan Emphasis This workplan was developed in consultation with the Economic Advisory Commission (EAC) and insight from the Maple Ridge Economic Summit –Building Connected Communities. This day-long event that brought together leaders from industry, associations, and education as well as senior levels of government significantly raised the profile of Maple Ridge as an ideal location to invest. We use a collaborative, relationship-based approach to marketing. By working together with our partners and building on our collective strengths, we significantly increase the likelihood of achieving our goals of strengthening our competitiveness, and creating an increasingly more vibrant community. These partnerships include national, regional, and local agencies such as –EDAC, EDABC /LinxBC, Metro Vancouver Commerce; and agencies such as Tourism BC, Tourism Vancouver Coast and Mountains, School District 42, and Fraser Health. Our participation in Metro Vancouver Commerce (MVC) –a group of member municipalities from across the Metro Vancouver region whose focus is on investment attraction is a key focus for 2010 as we participate in ‘The MVC Olympic Business Leveraging Initiative’, designed to leave an outstanding business legacy in Metro Vancouver. This program brings key decision makers who intend to invest here to the Olympic Games in February; and will be an important focus for the MVC team until the end of 2011 as we follow-up on leads. Developing a long range, sustainable regional Tourism Strategy that includes product developm ent, marketing, and visitor services is an important deliverable. The Film Industry is big business in BC. Due in part to Provincial incentives for the industry, BC continues to enjoy a healthy film production climate, and Maple Ridge sees more than our fair share of productions. Our office works closely with the BC Film Commission to ensure that Maple Ridge is well represented and that we continue to attract productions. Performance Measurement (Appendix C) Build a sustainable community that includes a balance of land use types. Attract film productions through excellent customer service, cost competitiveness, and a streamlined process. Retain the existing number of licensed businesses and attract/generate incremental licensed businesses to the District. Organization Chart OFFICE OF THE CAO –STRATEGIC ECONOMIC INITIATIVES District of Maple Ridge Five-Year Financial Plan 2010 –201480 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director Economic Development -0.7 ------- Manager Strategic Economic Initiatives -----0.8 1.0 1.0 1.0 1.0 Business Retention & Expansion Officer -0.2 1.0 1.0 0.7 -0.6 0.8 0.8 0.8 Administrative Assistant -0.2 1.0 0.8 1.0 1.0 0.7 1.0 1.0 1.0 Film Production Liaison ---0.7 1.0 1.0 1.0 1.0 1.0 1.0 Other -------0.2 0.2 0.2 Full-Time Equivalent -1.0 2.0 2.6 2.7 2.8 3.3 4.0 4.0 4.0 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual am ounts for the preceding two years. Financial Plan –Strategic Economic Initiatives All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Contributions from Others (multiple)- 153 - 165 - 153 - 160 - 7 5%- 164 --- Federal Grant (Conditional) (12106-4250)- 147 - 69 - 40 -40 -100%---- Miscellaneous Income (12106-4390)- 3 - 1 -------- Permits (12106-4445)- 10 - 4 - 5 - 5 --- 5 - 5 - 5 - 5 Prov. Grant (Unconditional) (12106-4253)- 10 - 40 -------- Sale of Service (12106-4600)- 14 - 5 - 10 - 10 --- 10 - 10 - 10 - 10 Total Revenue - 337 - 284 - 208 - 175 33 -16%- 179 - 15 - 15 - 15 Expense Advertising (multiple)226 232 172 47 - 125 -73%47 47 47 47 Committee Costs (12106-6045)6 4 1 1 --1 1 1 1 Contract (12106-7007)35 49 35 35 --35 35 35 35 Conventions & Conferences (12106-6051)18 7 21 21 --21 21 21 21 Cost of Goods Sold (12106-7300)5 --------- Grants & Donations (12106-6180)153 161 165 172 7 4%164 --- Maintenance - Buildings (12106-8060)1 1 -------- Memberships (12106-6270)8 7 1 1 --1 1 1 1 Miscellaneous (12106-6275)-5 1 1 --1 1 1 1 Postage & Courier (12106-6305)--2 2 --2 2 2 2 Salaries (12106-5500)223 264 282 290 8 3%300 308 317 326 Studies & Projects (12106-6380)-11 15 15 --15 15 15 15 Supplies (12106-6300)15 4 2 2 --2 2 2 2 Travel (12106-6410)-2 -------- Wages (12106-5600)9 --------- Total Expense 699 748 697 587 - 110 -16%589 433 442 451 TOTAL STRATEGIC ECONOMIC INITIATIVES 362 464 489 412 - 77 -16%410 418 427 436 Comments: -Contributions from Others –Business Improvement Area levy charge to businesses in the downtown area. -Federal Grant –Previous budgets included grant from the Union of British Columbia Municipalities for community tourism. -Grants and Donations –Remittances of the levy for the Business Improvement Area. -Advertising –Previous actual costs included were largely for initiatives funded by grants. COMMUNITY DEVELOPMENT, PARKS & RECREATION SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 81 The Community Development, Parks & Recreation Services Division (CDPR) has responsibility for parks, recreation, cultural activities, programs, facilities, liaison with community groups, community development work, accessibility, and emergency preparedness. A brief summary of some of our 2009 accomplishments in the division are shown below, followed by efficiency and effectiveness initiatives which were undertaken by all areas, and the business context relevant to the 2010-2014 planning period. The subsequent pages in the CDPR section provide information on the departments reporting to this division, including staffing, 2010 workplan highlights, performance measurements, and budgets. The departments within this section are CDPR Administration, Parks & Facilities, Recreation, Community Services (incl. Social Planning), and Emergency Services. Select Division 2009 Accomplishments Parks, Recreation & Cultural Plan research. Land acquired:Cemetery,North Alouette Greenway, Coniagas Trail, and Silver Valley Neighbourhood Park. School District 42 site acquisition agreement. Maple Ridge Public Art Committee and Volunteer Coordinator’s Network established. Supportive Housing project approved. Maple Ridge and Pitt Meadows Spirit Squares completed. Disability Games hosted. Outdoor Recreation &Sport Council and Pitt Meadows Arena Steering Committee formed. Senior’s Network established/Aging Communities forum held. Universal Design for Outdoor Spaces published. 70+ Special Events hosted. Distributed 20,000 Outdoor Recreation guides. Design completed for Pitt Meadows Arena and South Bonson Community Centre. After school clubs expanded to seven. Listen to Us Youth Engagement in Pitt Meadows completed –400+ surveys and 200 youth engaged in workshops. One new school neighbourhood garden developed. Neighbourhood Futures conference held. Farmers Market support enhanced growth (vendors and attendance). Community indicator profile updated. Food Policy Table established. Eric Langton community school “Hub” opened. Whonnock Lake compensation planting completed. Reg Franklin Park opened. Maple Ridge Park,Eagle Park, and other play equipment replaced. First Silver Valley mini-park completed. Dog off leash park consultation completed. Leisure Centre energy retrofit completed. 136 Avenue trail and Pitt Meadows Senior Secondary artificial turf field grants obtained. Autodial valet implemented for emergency programs. Emergency Evacuation Plan completed. Pandemic Preparedness Plan developed. Efficiency/Effectiveness Initiatives Squeezing every benefit from our parks and facilities (maximizing use). Partnering with community organizations to deliver service. Partnering with private sector. Network development (connecting people to illuminate opportunities). Use of prison crews for clean up projects. Partnering with Metro Parks on land acquisitions. Challenging those who want additional services to raise funds. Technology -online registration now 42% of total. Self scanning stations to avoid bottlenecks. Energy saving retrofits. Encouraging collaboration and co-location. Contracting where it makes sense (regular analysis of new approaches). Review of fees and charges (ensuring fee subsidy programs remain). Daily savings (i.e. perennials replacing annuals, reduce color printing,and fewer software licences). Business Context During the process of developing the 2010–2014 plan several challenges have been noted: Facilities and fields experiencing maximum use (population increasing by 1,500+ people per year). Some neighbourhoods behind on park development. Infrastructure issues –buildings reaching 10 years old. Reduced senior government funding for community groups. Requests from partners in service (Senior’s Society, Festival,Equestrian, and Sport Groups, etc.). Demand for low cost opportunities,subsidies, and drop-in services. Support to “networks”is effective, but demanding. Transportation barriers for citizens. Illegal dumping in park areas. Rising poverty and unemployment rates -growing number and increased complexity of social issues (i.e. poverty now the leading cause of homelessness). Sustainability of community networks and community building projects in jeopardy due to change in funding priorities. CDPR –ADMINISTRATION District of Maple Ridge Five-Year Financial Plan 2010 –201482 Services Provided The Community Development, Parks & Recreation Services (CDPR) Administration section’s role is to ensure coordination of resources in management and development of parks, delivery of leisure services, and act as a networking agent, information broker, and community resource. Identified community needs are addressed by a variety of approaches from direct provision of services to establishing partnerships. In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team, and we attend to enquiries and request for assistance from fellow staff, Council members, and the general public. 2010 Workplan Emphasis We will prepare an implementation outline for the recently updated Parks, Recreation, and Cultural Master Plan to ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles. We will complete the Maple Ridge/ Pitt Meadows Joint Agreement review incorporating Master Plan research, the previous BDO Dunwoody review, and a “go it alone” financial analysis. We will also reinvigorate the School District No. 42/Commission Master Agreement Steering Committee. Finally, several key projects will also be completed like the installation of a new artificial turf field, upgrading the Pitt Meadows arenas and construction of the South Bonson Community Centre. Organization Chart These positions all report to CDPR but some are budgeted to other areas. Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 GM Community Dev, Parks & Rec.1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.0 1.0 1.0 Executive Assistant 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Emergency Program Assistant 0.5 0.5 0.2 0.3 1.0 1.0 1.1 1.0 1.0 1.0 Full-Time Equivalent 2.5 2.5 2.2 2.3 3.0 3.0 3.2 3.0 3.0 3.0 CDPR –ADMINISTRATION District of Maple Ridge Five-Year Financial Plan 2010 –2014 83 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –CDPR Administration All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Conventions & Conferences (41200-6051)12 9 12 12 --12 12 12 12 Other Outside Services (41000/41200-7051)26 5 5 5 --20 5 5 20 PM - Cost Recovery (41200-4236)- 67 - 73 - 71 - 63 8 -11%- 68 - 67 - 68 - 73 Recovery - Other (40000-4372)-- 20 -------- Salaries (41200-5500)257 280 275 274 - 1 -326 408 464 540 Special Projects (40000-6385)44 81 73 -- 73 -100%---- Supplies (41200-6300)1 2 3 3 --3 3 3 3 TOTAL CDPR-ADMIN 273 284 297 231 - 66 -22%293 361 416 502 Comments: -Other Outside Services –A citizen’s satisfaction survey is carried out every three years. -Salaries –The Budget is in line with the wage and benefit cost contingency. In 2011 through 2014 there is funding to address costs associated with growth for this division. -Special Projects –2009 budget contained funding for the Fraser Riverfront Master Plan. Financial Plan –CDPR Support All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Bank Charges (47500-6030)28 33 28 32 4 14%32 32 32 32 Federal Grant (Conditional) (41300-4250)- 2 - 2 -------- Insurance (41210-6210)89 63 102 103 1 1%103 103 104 104 Memberships (41000/41100-6270)5 5 4 4 --4 4 4 4 Miscellaneous (multiple)23 20 14 14 --14 14 14 14 Program Costs (41300-6325)-2 -------- Salaries (multiple)1,687 1,871 1,838 1,913 75 4%1,991 2,060 2,130 2,207 Service Severance Costs (41400/42000-5150)32 27 43 43 --43 43 43 43 SS Allocation (41000-5425)- 2,125 - 2,286 - 2,097 - 2,189 - 92 4%- 2,270 - 2,337 - 2,408 - 2,484 Supplies (multiple)42 36 50 50 --50 50 50 50 Supplies - Software (41100-6280)71 73 99 89 - 10 -10%89 89 89 89 Vehicle Costs (41100/41400-6430)34 52 33 34 1 3%35 35 36 37 Wages (41210-5600)104 104 100 128 28 28%139 143 148 153 TOTAL CDPR-SUPPORT - 11 - 2 214 221 7 3%230 236 242 249 Comments: -SS Allocation –The Support Services area, which is shown under the heading Marketing & Customer Service, increased in cost. The Support Services costs are allocated out to each area in Community Development Parks & Recreation Services (CDPR). -Wages –A part time booking clerk has been moved here by reallocating wage budgets from other areas. CDPR –COMMUNITY SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –201484 Services Provided The Community Services Department is comprised of three functions: Social Planning, Youth Services, and Neighbourhood Development. Social Planning supports the Social Planning Advisory Committee to improve the social well-being of the com- munity by building community capacity through Social Services Network Development, Community Solutions initiatives, Community Building initiatives, and by en- couraging Socially Sustainable practices for current and future citizens. Youth Services oversees the Greg Moore and the Pitt Meadows Youth Centres and provides recreational pro- gram services for preschool children (0 -5 years), school children (6 -12 years), and youth (13 -18 years) throughout Maple Ridge and Pitt Meadows. Programming utilizes a benefit-based approach with a focus on active living and leadership development. As concerns grow regarding inactivity levels and the effects of the growing number of children living in poverty, part- nerships have been developed to offer programming within a collaborative framework increasing the depart- ment’s ability to respond to the growing needs of these age groups. The department recognizes the importance of the role that neighbourhoods play in overall community health and wellness. Neighbourhood Services supports neighbourhood development; Neighbourhood Network development; and neighbourhood input to community planning processes. This work is enhanced by the de- velopment of partnerships and through the contribution to community wide initiatives. 2010 Workplan Emphasis Social Planning will host a community prioritization workshop utilizing the 2009 Snapshot Community Pro- file to provide direction for the development of the So- cial Planning Strategic Plan. With the Planning Depart- ment, the process to update the Affordable Housing Strategy will be initiated. Staff will be supporting the Alouette Home Start Society with the development of the proposed Supportive Housing Project, community building initiatives such as the Building Community Solu- tions project, the Hive Neighbourhood Centre at Eric Langton, and the Haney Farmers Market. The diversity of program focuses and delivery frame- works for preschool and children’s recreation programs will continue as will the new experiential education and outdoor adventure programs. Work with community partners to explore alternative approaches to offering subsidized recreation program opportunities continues. Youth Services will expand active and nutritional educa- tion focused recreation programs. The Youth Action Park Leadership Steering Committee will focus on ex- panding the Youth Mentorship Program and planning for the Pitt Meadows Youth Action Park in 2011. Pre-teen registered programs will be expanded and the Pitt Meadows Youth Engagement Process Team will be sup- ported in the Listen To Us project follow-up and imple- mentation planning. Programming will be designed and implemented for the new multi-use sport court at Pitt Meadows Family Recreation Centre. Neighbourhood Development will support opportunities to encourage the development of a neighbourhood net- work focused on creating healthy connected neighbour- hoods. A focus is to support long term community initia- tives such as the efforts to create a community garden plan, the development of school-neighbourhood gar- dens, and a neighbourhood seed grant program. Performance Measurement (Appendix C) Support the Building Community Solutions Steering Committee in their goal of identifying and supporting leadership development and strengthening of neigh- bourhoods through the promotion and implementa- tion of the Neighbourhood ‘Seed Grant’ program. Support the work of Substance Misuse Prevention Standing Committee of the Community Network to address the 10 priority recommendations outlined in the 2007 Substance Misuse Prevention Strategic Plan “Putting the Pieces Together.” Support the community social service network in a collaborative process to access additional resources to address community needs,issues, and priorities. CDPR –COMMUNITY SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 85 Organization Chart Director of Community Services Sue Wheeler Administrative Assistant .5 FTE Pat Shiratti Recreation Coordinator (Neighbourhood Dev) Christine DiGiamberardine Recreation Coordinator (Social Planning/ Children’s) Shawn Mathewson Recreation Programmer (Children’s) Jennifer Baillie Program Assistant I (Children’s) Clint Gamache .5 FTE Kathryn Shiratti Recreation Leaders 50 PT Recreation Coordinator (Youth) Tony Cotroneo Youth Program Supervisor Brian Patel Program Assistant II (Youth) Adam Rieu Meghan MacMillan Program Assistant I (Youth) Nichole Wismer .5 FTE Richard Bosma Youth Workers 37 PT Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director of Community Services ---0.1 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Manager -Central 1.0 1.0 1.0 0.9 ------ Recreation Coordinator 1.3 1.2 1.4 2.0 2.2 3.0 3.2 3.0 3.0 3.0 Youth Program Supervisor ------0.6 1.0 1.0 1.0 Recreation Programmer 0.9 1.0 2.0 2.1 1.9 1.8 1.4 1.0 1.0 1.0 Administrative Assistant ------0.5 0.5 0.5 0.5 Youth Program Assistant II 0.5 0.3 0.6 0.7 -0.7 2.0 2.0 2.0 2.0 Program Assistant 4.6 4.1 2.9 3.4 4.3 4.3 2.6 3.0 3.0 3.0 Full-Time Equivalent 8.3 7.5 7.9 9.1 9.4 10.8 11.3 11.5 11.5 11.5 CDPR –COMMUNITY SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –201486 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Social Planning All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget PM - Cost Recovery (52500-4236)--- 14 - 16 - 2 14%- 17 - 17 - 18 - 18 Program Costs (52500-6325/6326)8 --------- Prov. Grant (Conditional) (52500-4252)- 4 --------- Salaries (52500-5500)78 77 156 163 7 4%170 175 181 188 Special Promotional Projects (52500-6331)7 13 13 -- 13 -100%---- SS Allocation (52500-5425)42 46 42 44 2 5%45 47 48 50 Studies & Projects (52500-6380)17 18 103 10 - 93 -90%10 10 10 10 TOTAL SOCIAL PLANNING 148 154 300 201 - 99 -33%208 215 221 230 Comments: -Special Promotional Projects, Salaries, Studies & Projects –2009 budget contains funding for a variety of Social Planning Action Committee and neighbourhood building initiatives that were n ot completed in 2007, and were carried forward. Financial Plan –Youth All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Lease Revenue (45022-4310)- 12 - 10 - 10 - 10 --- 10 - 10 - 10 - 10 Lessons / Program Fees (multiple)- 22 - 21 - 33 - 33 --- 33 - 33 - 33 - 33 Other Grant (Conditional) (45025-4258)- 103 - 74 - 31 - 31 --- 31 - 31 - 31 - 31 PM - Cost Recovery (45020/52400-4236)- 142 - 199 - 156 - 160 - 4 3%- 169 - 176 - 185 - 194 Program Fees (multiple)- 51 - 79 - 46 - 46 --- 46 - 46 - 46 - 46 Programs (multiple)- 206 - 219 - 241 - 263 - 22 9%- 263 - 263 - 263 - 263 Programs - Special Events (multiple)- 102 - 137 - 84 - 84 --- 84 - 84 - 84 - 84 Prov. Grant (Conditional) (45020/45025-4252)- 54 - 59 -------- Prov. Grant (Unconditional) (45021-4253)- 25 - 19 - 13 - 13 --- 13 - 13 - 13 - 13 Rentals (45022-4500)- 2 -- 1 - 1 --- 1 - 1 - 1 - 1 Total Revenue - 719 - 817 - 615 - 641 - 26 4%- 650 - 657 - 666 - 675 Expense Maintenance - Buildings (45022-8060)23 17 17 17 --17 17 17 17 Program Costs (multiple)450 564 347 357 10 3%367 376 385 395 Salaries (multiple)732 850 597 631 34 6%656 677 702 727 SS Allocation (45020-5425)127 137 126 131 5 4%136 140 145 149 Supplies (45022-6300)2 3 4 4 --4 4 4 4 Travel (45026-6410)15 15 13 13 --14 14 14 15 Utilities - Cable (47500-6510)3 2 5 5 --5 5 5 5 Wages (41250/45025-5600)110 115 147 138 - 9 -6%145 149 154 160 Total Expense 1,462 1,703 1,256 1,296 40 3%1,344 1,382 1,426 1,472 TOTAL YOUTH 743 886 641 655 14 2%694 725 760 797 Comments: -Program Costs / Salaries / Wages –These accounts were increased as wages associated with running grant funded programs went up.The balance is in line with the wage and benefit cost contingency. CDPR –PARKS & FACILITIES District of Maple Ridge Five-Year Financial Plan 2010 –2014 87 Services Provided The Parks & Facilities Department in cooperation with the Recreation Department provides a number of public meeting and activity facilities including the Leisure Cen- tre, Greg Moore Youth Centre, Pitt Meadows Family Recreation Centre, and two outdoor pools. Other facili- ties, including the public library, Arts Centre & Theatre, two museums, two arenas, golf course, and historic sites are operated in partnerships with others. The De- partment oversees maintenance of all Municipal facili- ties including the Municipal Hall, fire halls, and public safety buildings as well as rental and leased properties. The Department is also responsible for operating the Municipal parks system, which includes actively used parkland, sport fields, and significant green-belt areas. The Department operates two Municipal cemeteries by maintaining the grounds, and by providing interment, associated record keeping, and public assistance. 2010 Workplan Emphasis We will be focusing on the development of five new dog off-leash areas, which is a result of an extensive public process through meetings, open houses, and an “online survey” with dog owners, residents, and other stake- holders. This process was conducted by staff and a volunteer steering committee who recommended the proposed sites, which will be a great addition to the one very well-used off-leash area offered at this time. We will be working closely with volunteers and other local bicycle enthusiasts to construct mountain bike skill development areas, (one of which is subject to Ag- ricultural Land Commission approval for non farm use). Construction will begin on the Albion Park site early in 2010. The second mountain bike skills park will pro- ceed once approval has been provided by the Agricul- tural Land Commission. We will be implementing recommendations contained in the 2008 Cemetery Master plan which include ex- pansion of the existing site adding an additional three acres of land (already underway), as well as the expan- sion of our services to include columbaria interments at the Maple Ridge Cemetery. We will also purchase and implement a new cemetery records management sys- tem to provide enhanced customer service and man- agement of historical cemetery records. We will completely renovate two of our divisional sized soil based sports fields, adding irrigation and drainage systems at both sites as well as extensive re-levelling work to ensure that both of these popular sports fields can be used by a wide range of sports including soft- ball, baseball, soccer, and lacrosse. A new synthetic sports field will also be constructed in 2010, adding both enhanced practice capability for soccer, football, and lacrosse players. We will be working closely with Metro Parks on the de- sign and construction of a bridge crossing over the Alouette River at 136 Avenue connecting the trails to the east and west of the equestrian center and dyke trail system. The bridge will be constructed to accom- modate pedestrians, cyclists, and equestrians, while protecting the valuable wildlife habitat in this area. Another focus area will be the construction of a new children’s spray park area in Maple Ridge, which will provide an alternative to the many residents who enjoy the existing spay park opportunities at Maple Ridge Park and Harris Road Park. Members of the community will be asked to contribute their ideas and suggestions on what features can be incorporated into the design of this new park. Performance Measurement (Appendix C) Support and promote citizen volunteer participation as a valuable leisure and recreation activity. By 2020, the BC Government has committed to re- duce its greenhouse gas emissions by 33% from 2007 levels. This target will be used until a commu- nity target specific to Maple Ridge has been adopted. Promote individual and community responsibility for the stewardship of natural resources. Provide new park areas in consultation with residents to determine needs and ensure maximum facility use. Extend the useful life of facilities by managing preventative maintenance and repair/replace lifecycle programs. CDPR –PARKS & FACILITIES District of Maple Ridge Five-Year Financial Plan 2010 –201488 Organization Chart Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director Parks & Facilities 1.0 1.5 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Parks & Open Space Manager 1.0 0.5 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Parks Superintendent ------0.9 1.0 1.0 1.0 Facilities Operations Manager 1.0 1.0 1.0 0.3 1.0 1.0 1.0 1.0 1.0 1.0 Facilities Maintenance Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Secretary 0.5 0.5 -------- Sr. Parks & Leisure Services Clerk ------0.2 1.0 1.0 1.0 Parks & Leisure Services Clerk --1.2 1.8 2.0 1.7 2.2 1.0 1.0 1.0 Playground Maintenance Worker 1.0 1.0 1.0 1.0 -0.7 1.0 1.0 1.0 1.0 Foreman III 1.0 1.7 2.0 2.0 2.0 2.0 1.9 2.0 2.0 2.0 Foreman II -Cemetery 1.0 1.0 1.0 1.0 1.0 0.9 1.0 1.0 1.0 1.0 Foreman II 1.0 1.0 1.0 1.0 1.7 1.2 0.9 1.0 1.0 1.0 Tradesperson Foreman 0.9 --------- Tradesperson II -Carpenter 0.3 0.4 1.0 1.0 1.7 1.8 1.9 2.0 2.0 2.0 Tradesperson II -Electrician 1.0 0.2 ----0.8 1.0 1.0 1.0 Tradesperson II -Gardener 1.0 1.0 0.8 1.0 0.3 ----- Tradesperson II -Plumber ----0.5 1.0 1.0 1.0 1.0 1.0 Tradesperson I -Carpenter ---0.5 0.1 ----- Tradesperson I -Gardener 1.0 1.0 1.0 1.8 1.7 1.7 1.9 2.0 2.0 2.0 Equipment Operator II 1.0 1.0 1.0 1.0 0.9 1.0 1.0 1.0 1.0 1.0 Parks Worker -----0.7 1.0 1.0 1.0 1.0 Truck Driver II 1.0 1.0 1.0 1.0 1.0 0.1 ---- Labourer 4.4 5.2 4.8 4.3 7.8 7.6 7.5 8.0 8.0 8.0 Full-Time Equivalent 19.0 19.0 19.7 20.5 24.5 24.4 27.2 28.0 28.0 28.0 CDPR –PARKS & FACILITIES District of Maple Ridge Five-Year Financial Plan 2010 –2014 89 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Parks All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Lease Revenue (43500-4310)- 154 - 194 - 155 - 175 - 20 13%- 175 - 175 - 175 - 175 SS Allocation (43500-5425)21 23 21 22 1 5%23 23 24 25 User Fees (multiple)- 108 - 86 - 61 - 61 --- 61 - 61 - 61 - 61 Total Revenue - 241 - 257 - 195 - 214 - 19 10%- 213 - 213 - 212 - 211 Expense Burden (Salaries) (42000-5100)- 29 - 116 -------- Contract (43200-7007)5 -8 8 --8 8 8 8 Maintenance - Buildings (41250/43200-8060)70 84 60 61 1 2%62 65 66 67 Maintenance - General (multiple)1,935 2,134 1,924 2,109 185 10%2,250 2,360 2,476 2,597 Maintenance - Grounds (multiple)95 111 107 109 2 2%113 115 119 123 Non-Productive Time (42000-5800)18 20 -------- Other Outside Services (10000-7051)109 84 146 146 --126 126 126 126 PM - Cost Recovery (multiple)- 458 - 493 - 479 - 520 - 41 9%- 550 - 576 - 603 - 630 SS Allocation (multiple)425 458 420 438 18 4%454 468 482 498 Total Expense 2,170 2,282 2,186 2,351 165 8%2,463 2,566 2,674 2,789 TOTAL PARKS 1,929 2,025 1,991 2,137 146 7%2,250 2,353 2,462 2,578 Comments: -Maintenance –General –Includes funding to maintain additional assets from growth. The maintenance costs of additional park inventory in Maple Ridge and Pitt Meadows for 2010 is $131,250. This is higher than it has been in recent years due to the extent of new parks. The annual increase for 2011 and beyond due to new parks is between $65,000 and $85,000. -SS Allocation –The Support Services area, which is shown under the heading Marketing & Customer Service, increased in cost. The Support Services costs are allocated out to each area in Community Development Parks & Recreation Services. Financial Plan –Facilities All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Insurance (11000-6210)13 45 37 37 --37 37 37 37 Maintenance - Buildings (47700/52000-8060)6 14 -------- Maintenance - General (11000/22000-8056)238 249 252 276 24 10%291 291 292 292 Salaries (11000-5500)57 60 58 60 2 3%62 65 67 70 SS Allocation (11500-5425)234 251 231 241 10 4%250 257 265 273 Taxes - Rental Properties (10000/11500-4530)53 17 58 60 2 3%62 65 67 69 TOTAL FACILITIES 601 636 636 674 38 6%702 715 728 741 Comments: -Infrastructure / Lifecycle –These costs are funded through a reserve to allow for costs that vary year to year. This is for major repair or replacement of components of buildings and parks. -Maintenance –General –2010 budget includes additional operating costs for the increased size of Fire Hall #1. -SS Allocation –The Support Services area, which is shown under the heading Marketing & Customer Service, increased in cost. The Support Services costs are allocated out to each area in Community Development Parks & Recreation Services. CDPR –PARKS & FACILITIES District of Maple Ridge Five-Year Financial Plan 2010 –201490 Financial Plan –Infrastructure All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Infrastructure (multiple)130 75 63 127 64 102%127 127 127 127 Lifecycle (multiple)443 1,024 464 473 9 2%499 500 502 502 TOTAL INFRASTRUCTURE 573 1,099 527 600 73 14%626 627 629 629 Financial Plan –Library All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Contract (47200-7007)2,112 2,197 2,197 2,307 110 5%2,423 2,544 2,696 2,831 Lease Expense (47200-6230)-14 -------- Lease Revenue (47200-4310)- 6 - 5 -------- Maintenance - Buildings (47200-8060)181 168 156 156 --156 156 156 156 Operating Capital (47200-9050)8 7 6 6 --6 6 6 6 Rentals (47200-4500)- 1 - 2 - 2 - 2 --- 2 - 2 - 2 - 2 SS Allocation (47200-5425)42 46 42 44 2 5%45 47 48 50 TOTAL LIBRARY 2,336 2,425 2,399 2,511 112 5%2,628 2,751 2,904 3,041 Financial Plan –Cemetery All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Fees (52100-4220)- 122 - 163 - 129 - 192 - 63 49%- 192 - 192 - 192 - 192 Plots (52100-4450)- 100 - 157 - 322 - 279 43 -13%- 279 - 279 - 279 - 279 Recovery - Other (52100-4372)- 31 - 19 - 14 - 21 - 7 50%- 23 - 25 - 27 - 29 Total Revenue - 253 - 339 - 465 - 492 - 27 6%- 494 - 496 - 498 - 500 Expense Maintenance - General (52100-8056)182 192 181 186 5 3%193 198 205 210 Purchases (52100-7380)4 4 10 10 --10 10 10 10 SS Allocation (52100-5425)53 57 52 55 3 6%57 58 60 62 Total Expense 239 253 243 251 8 3%260 266 275 282 TOTAL CEMETERY - 14 - 86 - 222 - 241 - 19 9%- 234 - 230 - 223 - 218 Comments: -Plots/Fees –Plot fees were increased to fund debt payments associated with borrowing of $3.3 million to expand the cemetery. Debt payments are shown in Fiscal Services. The budget has been redistributed between fees and plots. CDPR –RECREATION District of Maple Ridge Five-Year Financial Plan 2010 –2014 91 Services Provided The Recreation Department operates public facilities and a broad range of recreation programs and services in collaboration with community organizations and agencies such as the Maple Ridge and Pitt Meadows Arts Centre Society, the Ridge Meadows Seniors Centre Society, Museum and Heritage Societies, School District No. 42, not for profit groups, and the business community.Facilities include multi-use fitness and aquatic centres, seniors’ recreation centre, ice arenas, library, arts centre and theatre, community halls and curling club. Programs include drop-in or pre-registered arts and culture, aquatic, fitness, skating, and others. Services include recreation access programs; volunteer development; festival development; and community planning tables for sport and activity initiatives, as well as administrative duties such as ice and sport field scheduling. The Joint Parks and Recreation Agreement with the City of Pitt Meadows provides for joint use and management of parks, facilities, and leisure services within a boundary that includes both municipalities. 2010 Workplan Emphasis Senior’s Network Work Plan development Support PM Seniors Centre Advisory Committee to expand volunteer base MR and PM Heritage Societies’ Fee for Service Training series for non-profit boards and volunteers Low cost Recreation Guide Review participation program and additional funding sources Retrofit boxing studio to maximise use Complete RFP’s for public skate and lesson delivery Finalize PM Arena Operator RFP Install additional adaptive fitness equipment and new pool lift Planet Ice User Advisory Committee 2011 Fees and Charges Golden Ears Winter Club lease Expand sport groups registration system use Sponsorship for outdoor guide reprint PM Arena upgrades South Bonson Community Centre construction and opening preparations Olympic and Para-Olympic Torch Relay events in MR and PM Performance Measurement (Appendix C) Create a community culture where active living is part of daily life. Increase participation of those not currently involved in leisure activities due to financial barriers. Ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles. Support and promote citizen volunteer participation as a valuable leisure and recreation activity. Promote independence and a sense of responsibility for the delivery of leisure services by community groups. Reduce greenhouse gas emissions by 54% in 2010 from the 2008 baseline of 855 tonnes.Since the Leisure Centre’s emissions are caused by using electricity and natural gas, reducing emissions also means using less energy and saving money. CDPR –RECREATION District of Maple Ridge Five-Year Financial Plan 2010 –201492 Organization Chart Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director of Recreation ---0.1 1.0 1.0 1.0 1.0 1.0 1.0 Manager Marketing & Customer Serv 0.7 1.0 1.0 0.9 ------ Recreation Mgr Community Connections 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Mgr Health & Wellness 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Recreation Manager Support Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Coordinator -Rec -----1.0 1.0 1.0 1.0 1.0 Recreation Coordinator 3.5 3.5 3.6 4.0 4.2 3.3 3.4 3.4 3.4 3.4 Recreation Facility Supervisor -----0.6 1.0 1.0 1.0 1.0 Technical Support Supervisor 1.0 0.9 1.0 0.5 1.0 ----- Office Supervisor 1.0 0.5 -------- Aquatic Leader III 4.6 5.1 4.9 4.9 4.2 3.4 3.8 3.8 3.8 3.8 Recreation Programmer 0.2 1.0 1.4 1.0 1.9 2.0 2.0 2.0 2.0 2.0 Administrative Assistant --1.0 1.0 0.8 1.5 0.5 0.5 0.5 0.5 Building Services Supervisor 0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Customer Service Supervisor -0.8 3.0 2.5 3.0 3.0 3.0 3.0 3.0 3.0 Working Supervisor Bldg Serv.1.1 1.0 1.0 ------- Booking Clerk 2.0 1.8 1.7 1.4 1.8 2.0 2.0 2.0 2.0 2.0 Program Assistant 0.7 0.6 --0.1 0.6 1.0 1.0 1.0 1.0 Clerk II 1.8 1.6 0.3 -0.7 0.7 0.8 0.8 0.8 0.8 Cashier Clerk Receptionist 8.9 8.6 8.1 8.1 8.6 8.3 7.0 7.0 7.0 7.0 Registration Clerk Receptionist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Aquatic Leader II 10.7 9.5 8.8 7.1 9.1 9.2 10.4 10.4 10.4 10.4 Aquatic Leader I 5.3 6.0 6.7 8.6 6.8 8.0 6.1 6.1 6.1 6.1 Building Service Worker 9.9 10.4 10.4 11.3 10.9 11.6 11.5 11.7 11.7 11.7 Other ---0.3 ------ Full-Time Equivalent 56.3 57.3 57.7 56.7 58.9 61.2 59.6 59.8 59.8 59.8 Contract staff are not represented. CDPR –RECREATION District of Maple Ridge Five-Year Financial Plan 2010 –2014 93 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Leisure Centre All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Admin Fee (47500-4100)- 8 - 11 - 9 - 9 --- 9 - 9 - 9 - 9 Admissions (47500-4110/4111)- 839 - 840 - 801 - 841 - 40 5%- 841 - 841 - 842 - 841 Lease Revenue (47500-4310)- 78 - 55 - 67 - 67 --- 67 - 67 - 67 - 67 Lessons / Program Fees (47500-4320)- 354 - 388 - 310 - 350 - 40 13%- 350 - 350 - 350 - 350 Miscellaneous Income (47500-4390)- 15 - 15 - 9 - 14 - 5 56%- 14 - 14 - 14 - 14 Programs (multiple)- 241 - 246 - 242 - 257 - 15 6%- 257 - 257 - 257 - 257 Prov. Grant (Conditional) (47500-4252)-- 4 -------- Recovery - Other (47500-4372)- 20 --------- Rentals (multiple)- 71 - 100 - 77 - 84 - 7 -- 84 - 84 - 84 - 84 Taxes - Rental Properties (47500-4530)-13 -------- Total Revenue - 1,626 - 1,646 - 1,515 - 1,622 - 107 7%- 1,622 - 1,622 - 1,623 - 1,622 Expense Cost of Goods Sold (47500-7300)8 8 6 9 3 50%9 9 9 9 Equipment (47500-7340)-17 15 15 --15 15 15 15 Maintenance (47500-8057/8056)465 485 458 392 - 66 -14%392 391 391 391 Non-Productive Time (47550-5800)28 40 39 40 1 3%41 42 43 44 PM - Cost Recovery (47500-4236)- 329 - 349 - 358 - 375 - 17 5%- 396 - 413 - 431 - 451 Program Costs (multiple)366 426 388 424 36 9%429 436 442 448 Programs - Emergency Services (47500-6328)74 60 67 69 2 3%71 73 75 75 Publicity & Promotions (47500-6330)62 72 73 73 --73 73 73 73 SS Allocation (47500-5425)388 417 383 400 17 4%414 427 440 453 Supplies (multiple)82 78 70 82 12 17%82 82 82 82 Wages (multiple)1,729 1,715 1,718 1,815 97 6%1,889 1,952 2,018 2,090 Total Expense 2,873 2,969 2,859 2,944 85 3%3,019 3,087 3,157 3,229 TOTAL LEISURE CENTRE 1,247 1,323 1,344 1,322 - 22 -2%1,397 1,465 1,534 1,607 Comments: -SS Allocation –The Support Services area, which is shown under the heading Marketing & Customer Service, increased in cost. The Support Services costs are allocated out to each area in Community Development Parks & Recreation Services. -Maintenance -As a result of a capital investment in an energy efficient heating system, the annual cost of natural gas is expected to decrease by at least $65,000. -Programs Fees & Wages –Both the revenues and associated expenses have increased with increased volume of users. Financial Plan –Seniors All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Contract (45010/47300-7007)181 171 202 207 5 2%212 218 224 230 Lease Revenue (47300-4310)- 20 - 20 - 20 - 20 --- 20 - 20 - 20 - 20 Maintenance - General (47300-8056)---14 14 n/a 15 15 16 16 PM - Cost Recovery (47300-4236)- 41 - 40 - 46 - 50 - 4 9%- 51 - 53 - 54 - 56 Program Costs (47300-6325)-2 -------- Prov. Grant (Conditional) (47300-4252)-- 3 -------- SS Allocation (47300-5425)53 57 52 55 3 6%57 58 60 62 TOTAL SENIORS 173 167 188 206 18 10%213 218 226 232 CDPR –RECREATION District of Maple Ridge Five-Year Financial Plan 2010 –201494 Financial Plan –Outdoor Pools All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Admissions (47400/47410-4110)- 19 - 25 - 33 - 33 --- 33 - 33 - 33 - 33 Lessons / Program Fees (47400-4320)- 8 - 8 -------- PM - Cost Recovery (47410-4236)- 21 - 24 - 20 - 21 - 1 5%- 21 - 22 - 23 - 24 Total Revenue - 48 - 58 - 53 - 54 - 1 2%- 54 - 55 - 56 - 57 Expense Maintenance - General (47400/47410-8056)48 51 39 39 --39 39 40 41 Program Costs (47410-6325)24 29 25 26 1 4%27 28 29 30 Salaries (47410-5500)1 -2 2 --2 2 2 2 SS Allocation (47400-5425)42 46 42 44 2 5%45 47 48 50 Utilities (47410-6500)-1 1 1 --1 1 1 1 Wages (47410-5600)23 28 26 27 1 4%28 29 30 31 Total Expense 138 155 135 139 4 3%142 146 150 155 TOTAL OUTDOOR POOLS 90 97 82 85 3 4%88 91 94 98 Financial Plan –Heritage All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Admissions (48000-4110)--- 2 - 2 --- 2 - 2 - 2 - 2 Contract (48000-7007)155 179 179 198 19 11%202 206 210 214 Maintenance - General (48000-8056)16 11 9 9 --9 9 9 9 Maintenance - Grounds 15 35 25 25 --25 25 25 25 PM - Cost Recovery (48000-4236)- 40 - 48 - 46 - 50 - 4 9%- 51 - 52 - 53 - 54 SS Allocation (48000-5425)27 29 26 27 1 4%28 29 30 31 TOTAL HERITAGE 173 206 191 207 16 8%211 215 219 223 Comments: -Contract –The 2010 budget increase is from increased funding to the Maple Ridge Historic Society and the Pitt Meadows Heritage and Museum Society. Financial Plan –Special Services All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Lessons / Program Fees (45010/45015-4320)- 44 - 52 - 40 - 40 --- 40 - 40 - 40 - 40 Other Grant (Conditional) (45015-4258)- 33 - 2 -------- PM - Cost Recovery (45010-4236)- 54 - 58 - 61 - 38 23 -38%- 39 - 40 - 41 - 42 Program Costs (45015-6325/6326)67 60 62 42 - 20 -32%42 42 42 42 Programs - Subsidized Admiss. (45015-6329)2 1 13 13 --13 13 13 13 Prov. Grant (Conditional) (45010-4252)- 28 - 35 - 34 - 34 --- 34 - 34 - 34 - 34 Salaries (multiple)200 200 194 89 - 105 -54%93 96 99 102 SS Allocation (45010-5425)74 80 73 77 4 5%79 82 84 87 Supplies (multiple)7 11 15 15 --15 15 15 15 Wages (45010/45015-5600)42 34 32 34 2 6%34 34 34 34 TOTAL SPECIAL SERVICES 233 239 254 158 - 96 -38%163 168 172 177 Comments: -Program Costs –The costs of employee fitness program has been moved to Human Resources. -Salaries –Staff costs previously recorded here has been moved to Special Events. CDPR –RECREATION District of Maple Ridge Five-Year Financial Plan 2010 –2014 95 Financial Plan –Arts All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Contract (multiple)558 610 608 621 13 2%646 666 682 694 Lease Revenue (47700-4310)- 80 - 80 - 80 - 80 --- 80 - 80 - 80 - 80 Maintenance - General (47700-8056)8 11 6 7 1 17%7 7 7 7 PM - Cost Recovery (47700-4236)- 108 - 121 - 109 - 114 - 5 5%- 118 - 122 - 126 - 128 SS Allocation (47700-5425)74 80 73 77 4 5%79 82 84 87 TOTAL ARTS 452 500 498 511 13 3%534 553 567 580 Financial Plan –Pitt Meadows Heritage Hall All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Admissions (47610-4110)- 27 - 22 - 24 - 24 --- 24 - 24 - 24 - 24 PM - Cost Recovery (46550-4236)---- 10 - 10 n/a - 26 - 26 - 26 - 26 Program Fees (45020/46550-4230)---- 5 - 5 n/a - 10 - 10 - 10 - 10 Rentals (46550-4500)---- 22 - 22 n/a - 44 - 44 - 44 - 44 Total Revenue - 27 - 22 - 24 - 61 - 37 154%- 104 - 104 - 104 - 104 Expense Maintenance - Buildings (46550/47010-8060)86 141 132 139 7 5%180 183 186 189 PM - Cost Recovery (41210-4236)- 20 - 32 - 27 - 28 - 1 4%- 29 - 30 - 31 - 32 Program Costs (46550-6325)-5 6 26 20 333%62 62 62 62 SS Allocation (47610-5425)48 51 47 49 2 4%51 53 54 56 Utilities (47610-6500)1 1 1 1 --1 1 1 1 Wages (46550-5600)-4 4 34 30 750%68 68 68 68 Total Expense 115 170 163 221 58 36%333 337 340 344 TOTAL PM HERITAGE HALL 88 148 139 160 21 15%229 233 236 240 Comments: -South Bonson Amenity Building costs and revenues are factored in based on half a year’s operation in 2010. Financial Plan –Arenas All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Admissions (multiple)- 35 - 40 - 31 - 1,041 - 1,010 3,258%- 1,041 - 1,041 - 1,041 - 1,041 Lease Revenue (47010/47100-4310)--- 27 - 27 --- 27 - 27 - 27 - 27 Lessons / Program Fees (47010/47600-4320)- 64 - 67 - 58 - 58 --- 58 - 58 - 58 - 58 PM - Cost Recovery (47100/47600-4236)- 130 - 120 - 113 - 140 - 27 24%- 148 - 156 - 165 - 175 Programs - Special Events (47010-4324/4325)- 964 - 1,210 -------- Rentals (multiple)- 208 - 209 - 181 - 181 --- 181 - 181 - 181 - 181 Total Revenue - 1,401 - 1,646 - 410 - 1,447 - 1,037 253%- 1,455 - 1,463 - 1,472 - 1,482 Expense Lease Expense (47010-6230)79 44 68 68 --68 68 68 68 Maintenance - General (47100/47600-8056)6 55 -20 20 n/a 20 20 20 20 Program Costs (multiple)663 712 724 1,848 1,124 155%1,884 1,925 1,969 2,018 Programs - Emergency Services (47010-6328)1,071 1,269 -------- SS Allocation (47100/47600-5425)74 80 73 77 4 5%79 82 84 87 Supplies (47000/47600-6300)10 6 14 14 --14 14 14 14 Total Expense 1,903 2,166 879 2,027 1,148 131%2,065 2,109 2,155 2,207 TOTAL ARENAS 502 520 469 580 111 24%610 646 683 725 Comments: -Admissions/Program Costs –Estimated revenues and operating costs for the arena in Pitt Meadows are included in the 2010 budget. CDPR –RECREATION District of Maple Ridge Five-Year Financial Plan 2010 –201496 Financial Plan –Pitt Meadows Family Recreation Centre All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Fees (41250-4220)- 2 - 1 - 3 - 2 1 -33%- 2 - 2 - 2 - 2 Lease Revenue (41250-4310)- 26 - 26 - 18 - 18 --- 18 - 18 - 18 - 18 PM - Cost Recovery (41250-4236)- 130 - 138 - 119 - 125 - 6 5%- 129 - 133 - 137 - 141 Program Fees (41250-4231)- 68 - 40 - 50 - 50 --- 50 - 50 - 50 - 50 Programs (41250-4322)- 75 - 82 - 79 - 79 --- 79 - 79 - 79 - 79 Rentals (41250-4501/4502)- 26 - 28 - 17 - 27 - 10 59%- 27 - 27 - 27 - 27 Rentals (46500-4500)- 28 - 22 - 29 - 29 --- 29 - 29 - 29 - 29 Total Revenue - 355 - 337 - 315 - 330 - 15 5%- 334 - 338 - 342 - 346 Expense Contract (46500-7007)13 13 15 15 --15 15 15 15 Maintenance - General (multiple)215 184 167 190 23 14%195 199 204 208 Program Costs (multiple)105 103 116 111 - 5 -4%111 111 111 111 Salaries (41250-5500/5503)113 143 148 155 7 5%161 166 172 179 SS Allocation (41250-5425)303 326 299 312 13 4%324 333 343 354 Supplies (multiple)21 20 24 24 --24 24 24 24 Utilities (46500-6500)2 1 11 11 --11 11 11 11 Wages (41250-5601/5602)23 26 -------- Total Expense 795 816 780 818 38 5%841 859 880 902 TOTAL PMFRC 440 479 465 488 23 5%507 521 538 556 Comments: -Lease –There is a decrease in revenue because a portion of space currently leased will be converted into space for municipal use. Financial Plan –Special Events All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Miscellaneous Income (45030-4390)- 1 - 1 -------- PM - Cost Recovery (45030-4236)- 32 - 34 - 42 - 46 - 4 10%- 47 - 49 - 50 - 52 Programs - Special Events (45030-4325)- 1 - 1 -- 1 - 1 n/a - 1 - 1 - 1 - 1 Prov. Grant (Conditional) (45030-4252)- 2 - 2 -------- Salaries (45030-5500)---112 112 n/a 117 121 125 130 Software Maintenance (41100-7070)--3 3 --3 3 3 3 Special Events (45030-6360)97 111 114 47 - 67 -59%48 49 51 52 SS Allocation (45030-5425)74 80 73 77 4 5%79 82 84 87 TOTAL SPECIAL EVENTS 135 153 148 192 44 30%199 205 212 219 Comments: -Salaries –Staff costs previously in Special Services have been moved here. -Special Events –The 2008 and 2009 had funding for hosting the BC Disability Games. CDPR –EMERGENCY SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 97 Services Provided The Municipal Emergency Program is the collective title for the organization, plans, and procedures established within the District of Maple Ridge and the City of Pitt Meadows for combating major emergencies and disasters. The Emergency Management Committee (EMC) is chaired by two Emergency Program Coordinators and is comprised of two Chief Administrative Officers, two Fire Chiefs, one General Manager: Community Development, Parks & Recreation Services, one Director of Operations and Development Services, and one Emergency Program Assistant. The Emergency Program Coordinators are responsible for planning and developing the Emergency Planning Committee’s emergency program within the guidelines of the British Columbia Emergency Response Management System (BCERMS).They also provide input into the coordination of the Joint Municipal Emergency Program (JMEP) initiatives with each Municipality.In addition to the EMC, representatives from Municipal departments and volunteers are involved.Meetings and training of the EMC, the Emergency Operations Centre staff, and the Emergency Social Services volunteers are held on a regular basis, jointly and separately.An Emergency Program Manual along with supplementary support manuals are kept updated and distributed to the appropriate departments within the municipalities. 2010 Workplan Emphasis The Municipal Emergency Program will continue the public education program to ensure residents are prepared to cope with an emergency event.Recruit and train new Emergency Program volunteers to facilitate the Neighbourhood Program, community emergency preparedness presentations, and attend public information events.We will also stock the primary Reception Centres, one in each community, with start-up supplies and work towards establishing Fire Hall 1 as the primary Emergency Operation Centre with the Blaney Room providing a secondary location. Performance Measurement (Appendix C) Support and promote citizen volunteer participation as a valuable leisure and recreation activity. Ensure adequate commitment to Municipal Emergency Program staff and volunteer development. CDPR –EMERGENCY SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –201498 Organization Chart The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Emergency Services All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Contract (23000-7007)-41 -34 34 n/a 35 36 37 37 Conventions & Conferences (23000-6051)1 2 3 3 --3 3 3 3 PM - Cost Recovery (23000-4236)- 11 - 11 - 12 - 13 - 1 8%- 13 - 14 - 14 - 15 Program Costs (23000-6325/6326)80 28 73 15 - 58 -79%15 15 15 15 Prov. Grant (Conditional) (multiple)- 25 - 11 - 21 - 5 16 -76%- 5 - 5 - 5 - 5 Salaries (23000-5500)60 65 63 65 2 3%68 70 73 75 SS Allocation (23000-5425)21 23 21 22 1 5%23 23 24 25 TOTAL EMERGENCY 126 137 127 121 - 6 -5%126 128 133 135 Comments: -Contract /Program Costs –Budgets have been reallocated from Program Costs to Contract based on how the program has been delivered. CORPORATE & FINANCIAL SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 99 The Corporate &Financial Services Division (CFS) guides the District’s activities from financial, governance and technology perspectives, and provides support to the Police and Fire Departments.A brief summary of some of our 2009 accomplishments are shown below, fol- lowed by efficiency and effectiveness initiatives, and the business context relevant to the 2010-2014 planning period. The subsequent pages will provide information on the departments in this division, including staffing, 2010 workplan highlights, performance measurements, and budgets.The departments within this division are CFS Administration, Clerk’s, Finance, Information Services, Fire, and Police. Select Division 2009 Accomplishments Enhancements to our website, including upgrades to our search engine. Reached an agreement with the SPCA for a new shel- ter and participated in RCMP Contract negotiations. Supported Council in conducting its business and held orientation sessions for new Council. Advanced standardized electronic document and re- cords management system. Conducted risk management training sessions. Budget document received Government Finance Offi- cers Assoc. Distinguished Budget Presentation Award. Developed an inventory of municipal assets and held a variety of financial workshops for Council Undertook several technological improvements includ- ing the testing of new equipment and software. Provided public fire education sessions to all grade 5/6 students in the municipality and conducted in- spections on all apartment structures. Recruited/trained additional paid-on-call firefighters and hired 6 fulltime career firefighters to allow 3 fire- fighters to staff Firehall 3 during daytime 7days/week. Enhanced downtown patrols in summer months and completed the Community Safety Officer pilot project. RCMP welcomed new Officer In Charge, Superinten- dant Dave Walsh. Marihuana Enforcement Team dismantled 73 grow operations. RCMP identified and targeted 50 priority prolific offenders. Worked with support agencies to provide care for the 25 youth identified as most at risk. Efficiency/Effectiveness Initiatives Vacancies have been reviewed and where possible, the filling of positions has been delayed. Implemented financial sustainability policies and reporting changes largely using internal resources. Developed funding partnerships (E-Comm, City of Surrey, SPCA, Fraser Valley Regional Library). Investigated insurance claims internally to reduce costs. Reviewed and provided advice on contracts to address liability and insurance issues. Analysed crime trends to identify emerging problems and hotspots and collaborated with community groups to resolve issues. Adjusted RCMP Watch shift schedule to improve service and reduce costs Maximized use of the intranet and website to deliver information. Many technological savings: use of ‘open source’ software and replacement of expensive software only where appropriate, deferred computer refresh project, reused old watermains for fibre optics, and better inventory and asset control Out-sourced website maintenance, support, and major improvements. Backfilled career firefighter positions with paid-on-call members; career firefighters provide inspections and continue to support the paid-on-call program. Delayed hiring of next round of career firefighters until second quarter 2010. Partnered with the Justice Institute of BC and traded surplus equipment for training time. Installed geo-exchange energy system at Firehall #1 to reduce costs. Business Context Our investment in our people is paying dividends; People recently appointed need to be given the opportunity to learn and grow. Strategic Financial Planning policies are serving our present and future citizens. District business is conducted in an open and transparent manner and this builds trust. Records centre and archive facility are at capacity and social media and collaboration spaces present records management challenges. Business process changes will result from records management initiatives. Revenues and costs need to be closely monitored through these economic times. Public Sector Accounting Board standards continue to evolve and we must keep up. Changes to our technology platform necessitate software upgrades and the need to upgrade skills. Continued monitoring of emergency response times as community grows and traffic congestion increases. Positive integration and cooperation between paid-on- call firefighters and career firefighters exists. The existing fire contract expires at the end of 2009 and collective bargaining is likely to commence 2010. It is important to maintain fire and life safety inspections and keep pre-fire plans up to date and derelict buildings need to be closely monitored. Golden Ears Bridge has increased traffic and accessibility to criminals. Increased complexity and multi-jurisdictional nature of crimes. Economic impact on crime, domestic concerns. Prolific offender focus to get chronic offenders off the street. Legislative burdens on police work –investigative standards and recruitment challenges have increased as levels of experience within organization decrease. CFS -ADMINISTRATION District of Maple Ridge Five-Year Financial Plan 2010 –2014100 Services Provided The Corporate & Financial Services (CFS) Administration section is responsible for making recommendations to merge and align strategic planning, best practices, performance measures and budget priorities that guide decision-making in our organization.In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team, and we attend to enquiries and requests for assistance from fellow staff,Council members, and the general public. 2010 Workplan Emphasis We will evolve our Business Planning process to make sure it continues to meet our needs including improved performance reporting using the “See-It” software.We will continue to review the succession planning needs of the Division.We will assist the Fire Department in the roll out of the Master Plan with particular attention to financial implications and will develop plans for Fire Hall 4 in alignment with Council direction.We will provide both the RCMP and Police Services with municipal support and assistance on financial matters as well as assist in RCMP contract negotiations. Organization Chart These positions all report to CFS but some are budgeted to other areas. CFS -ADMINISTRATION District of Maple Ridge Five-Year Financial Plan 2010 –2014 101 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 GM Corporate & Financial Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Executive Assistant 0.7 0.5 0.5 0.5 0.8 1.0 1.0 1.0 1.0 1.0 Full-Time Equivalent 1.7 1.5 1.5 1.5 1.8 2.0 2.0 2.0 2.0 2.0 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –CFS Administration All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Conventions & Conferences (12000-6051)18 13 25 25 --25 25 25 25 Legal (41000-7030)12 6 -------- Memberships (12000-6270)2 1 1 1 --1 1 1 1 Miscellaneous (12100-6275)1 2 2 2 --2 2 2 2 Salaries (12000-5500)197 192 246 178 - 68 -28%248 373 424 495 TOTAL C&FS-ADMIN 230 214 274 206 - 68 -25%276 401 452 523 Comments: -Legal –The budget is centralized in the Clerk’s Department. As legal expenses are incurred they are charged to the departments initiating the cost. Expenses without budgets are therefore expected. -Salaries –Budget is in line with the wage and benefit cost contingency. In 2011 through 2014 there is funding to address costs associated with growth for this division. CFS –CLERK’S District of Maple Ridge Five-Year Financial Plan 2010 –2014102 Services Provided The Clerk's Department is responsible for supporting the legislative matters and decisions of Council, including agenda preparation, recording of official minutes, administration and certification of bylaws, and the execution of all legal documentation. The Department is the liaison between the District’s contract legal service providers, and Council and staff, and is responsible for providing Council with up to date legislative, statutory, and procedural information in the increasingly complex legal environment in which local governments operate. The Clerk's Department also administers the corporate records management program and is responsible for compliance with Freedom of Information and Protection of Privacy legislation. The Department conducts the triennial general local and school district elections as well as bi- elections and referenda. The Department is responsible for the acquisition and disposal of all District land needs at the best possible value to the taxpayer, and for the administration of all rental properties. The District’s risk management program for loss control and insurance is also a function of the Department. 2010 Workplan Emphasis We will expand the use of technology to enable streaming video of Council meetings and review the audio-visual equipment needs in Council Chambers and Blaney Room. We will continue with the development and implementation of the Local Government Management Association of BC electronic file structure into all departments including hiring a part time person to assist with document management. We will continue with Incident and Report Training sessions and coordinate a presentation on mitigating risks associated with contracting out construction/consultant work. Performance Measurement (Appendix C) Agendas for Council meetings will be posted to the District website by 10:00 am on the Friday before the meeting 90% of the time. Organization Chart CFS –CLERK’S District of Maple Ridge Five-Year Financial Plan 2010 –2014 103 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Manager of Legislative Services ---0.0 1.0 1.0 1.0 1.0 1.0 1.0 Municipal Clerk 1.0 1.0 1.0 1.0 ------ Property and Risk Manager 1.0 1.0 1.0 1.0 1.1 1.0 1.0 1.0 1.0 1.0 Confidential Secretary 1.0 1.0 1.0 1.0 0.8 1.0 1.0 1.0 1.0 1.0 Committee Clerk 0.7 0.4 0.5 0.6 0.5 0.7 0.7 0.7 0.7 0.7 Legislative Clerk 1.0 1.0 1.1 1.4 1.2 1.4 1.2 1.0 1.0 1.0 Clerk II 0.1 --------- Clerk Typist III 0.7 1.3 1.2 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Information Clerk 0.3 --------- Mail Clerk 0.5 0.5 0.6 0.6 0.7 0.8 0.8 0.6 0.6 0.6 Other ----0.2 -0.3 0.7 0.7 0.7 Full-Time Equivalent 6.3 6.2 6.3 6.5 6.6 6.9 7.0 7.0 7.0 7.0 Contract staff are not represented, and are sometimes employed to temporarily fill staff vacancies. CFS –CLERK’S District of Maple Ridge Five-Year Financial Plan 2010 –2014104 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Clerks Department All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Application Fees (12103-4120)- 2 - 2 ---0%---- Fees (11800/35000-4220)- 150 - 150 - 142 - 142 --- 142 - 142 - 142 - 142 Lease Revenue (multiple)- 1,437 - 1,574 - 1,351 - 1,376 - 25 2%- 1,399 - 1,424 - 1,428 - 1,428 Rentals (multiple)- 175 - 150 - 173 - 148 25 -14%- 148 - 148 - 136 - 136 Salaries Recovery (14000-5400)- 2 -- 25 - 25 --- 25 - 25 - 25 - 25 Total Revenue - 1,766 - 1,876 - 1,691 - 1,691 --- 1,714 - 1,739 - 1,731 - 1,731 Expense Advertising (12103/13500-6010)9 2 2 2 --77 2 2 77 Advertising - Recovery (12000-6011)- 3 - 3 - 4 - 4 -0%- 4 - 4 - 4 - 4 Audit Fees (11800-7000)5 1 -------- Bad Debts (11800-6026)-44 -------- Coffee / Etc. (12101-6040)29 32 27 27 --27 27 27 27 Consulting (12103-7005)18 -10 -- 10 -100%---- Contract (13500-7007)52 1 -------- Copying (12103-6095)44 42 37 37 --37 37 37 37 Insurance (multiple)694 675 789 796 7 1%803 811 818 823 Insurance Recovery (12101-6209)- 325 - 303 - 416 - 426 - 10 2%- 433 - 440 - 447 - 448 Insurance-Adj Fee / Deductible (14000-6211)26 267 25 25 --25 25 25 25 Legal (12000/12103-7030)36 86 226 176 - 50 -22%176 176 176 176 Maintenance - Buildings (11800-8060)390 481 373 373 --373 373 373 373 Maintenance - General (14000-8056)48 39 42 42 --42 42 42 42 Memberships (12103-6270)2 1 2 2 --2 2 2 2 Miscellaneous (12103-6275)3 2 17 17 --17 17 17 17 Overhead - reallocation (12103-6311)- 2 -- 49 - 49 --- 49 - 49 - 49 - 49 Postage & Courier (12101-6305)51 36 39 41 2 5%42 43 45 45 Program Costs (14000-6325)17 5 13 13 --13 13 13 13 Recovery - Professional Fees (53110-7099)2 1 4 4 --4 4 4 4 Risk Management Expense (12101-6490)-4 2 2 --2 2 2 2 Salaries (multiple)467 511 578 613 35 6%660 682 704 729 Stationery (12000-6370)29 20 27 27 --27 27 27 27 Studies & Projects (12103/14000-6380)44 20 52 23 - 29 -56%23 23 23 23 Taxes - Rental Properties (multiple)66 49 61 58 - 3 -5%63 55 55 55 Total Expense 1,702 2,013 1,857 1,799 - 58 -3%1,927 1,868 1,892 1,996 TOTAL CLERKS - 64 137 166 108 - 58 -35%213 129 161 265 Comments: -Advertising –Election costs occur once every three years. -Legal –The budget is centralized in the Clerk’s Department. As legal expenses are incurred they are charged to the departments initiating the cost. -Lease Revenue, Maintenance Buildings, Other Outside Services & Property Tax Expenses –Office tower costs and revenues are included in this area as our other property management items. -Overhead –reallocation –The costs for stationary and copying is intended to be allocated to departments based on actual usage, however, this has not occurred for the last several years. CFS -FINANCE District of Maple Ridge Five-Year Financial Plan 2010 –2014 105 Services Provided The Finance Department provides services through cooperative interaction with customers and fellow staff supporting the administrative and fiscal needs of the District within a framework that ensures sound fiscal governance. Specific functions include the preparation and monitoring of the Five Year Consolidated Financial Plan and the Annual Financial Statements; preparing and interpreting interim financial statements; levying and collecting municipal taxes and utility fees; processing accounts payable and receivable; development and maintenance of financial systems; investing and safeguarding of the District’s financial assets; the provision of internal audit functions; and general cashiering services. The Department is also responsible for reporting financial matters to the Audit and Finance Committee. 2010 Workplan Emphasis We will maintain an inventory of municipal assets consistent with accepted industry standards. We will implement HST or tax changes as mandated by legislation and upgrade financial software modules. We will be conducting ongoing reviews of internal control procedures including payment processing and asset stewardship. We will provide published documents that provide a comprehensive and clear overview of the District’s financial performance and resources. We will manage our investment portfolio in a manner that maxi-mizes our return without compromise to safety and liquidity and review and revise corporate financial policies as necessary. We will host workshops for Council and staff that will inform and improve the financial management decision- making process. We will issue tax notices, utility bills, licences, etc. by specific dates in the most cost-efficient and cost-effective method to the benefit of all stakeholders. We will prepare operating statements, consolidated financial reports, and conduct quarterly financial operating reviews and prepare an analysis of reserve funds/accounts showing fund balances and additional planned transfers. We will prepare a five- year financial plan and develop a financial strategy (model) to better address infrastructure sustainability. Performance Measurement (Appendix C) Maximize the return on cash and investments held by the District, while maintaining the safety and liquidity of the underlying funds. Provide high quality municipal services to citizens and customers in a cost-effective and efficient manner. Property tax revenue must keep pace with growth in the community, demand for enhanced services, and the rising cost of existing services. Have an adopted 5-year financial plan in place before the year begins. CFS -FINANCE District of Maple Ridge Five-Year Financial Plan 2010 –2014106 Organization Chart General Manager: Corporate & Financial Services Paul Gill Manager of Accounting Catherine Nolan Accountant III Shannon Laxton Accountant I Bernice Carstensen Accounting Clerk II Susie Hillier G’Ann Rygg Manager of Revenue &Collections Silvia Rutledge Accounting Clerk II (Utilities/Taxation) Elisa Weel Cashier Clerk Sally Dixon Michelle Farrance Joanna Kang Clerk I .6 FTE Manager of Financial Planning Trevor Thompson Accountant III C.K.Lee Accounting Clerk II Jodi Mitchell Manager of Business Systems Kathleen Gormley Accounting Clerk II Ashley Hilleren Clerk II Arlene Oosten-Wells Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director of Finance 1.0 1.0 1.0 1.0 0.6 ----- Senior Finance Manager 0.3 --------- Municipal Accountant 1.0 1.0 1.0 1.0 1.0 0.3 ---- Manager of Accounting ---0.2 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Financial Planning ---0.2 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Business Systems ---0.2 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Revenue & Collections 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Finance Supervisor 0.8 1.0 2.7 2.4 ------ Budget Officer 0.8 1.0 0.2 ------- Accountant III 1.3 1.6 0.8 0.9 2.0 2.0 2.0 2.0 2.0 2.0 Accountant II 0.9 0.7 -------- Accountant I ----0.3 1.0 1.0 1.0 1.0 1.0 Accounting Clerk -Revenue ----0.6 1.0 1.0 1.0 1.0 1.0 Accounting Clerk II 3.2 4.0 3.9 4.7 4.2 3.6 3.7 4.0 4.0 4.0 Cashier Clerk Finance 2.6 3.0 3.0 2.9 3.2 3.3 3.1 3.0 3.0 3.0 Clerk II 1.9 2.0 2.3 1.4 1.0 1.0 1.0 1.0 1.0 1.0 Cashier Clerk (Students)0.9 0.7 0.7 0.7 0.9 1.1 0.5 0.6 0.6 0.6 Clerk I ------0.1 --- Full-Time Equivalent 15.9 16.9 16.5 16.6 17.7 17.3 16.4 16.6 16.6 16.6 CFS -FINANCE District of Maple Ridge Five-Year Financial Plan 2010 –2014 107 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Finance Department All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Advertising (15000-6010)2 2 4 4 --4 4 4 4 Audit Fees (12200/12210-7000)50 59 50 50 --50 50 50 50 Memberships (12200-6270)4 4 4 4 --4 4 4 4 Miscellaneous (12200-6275)10 9 17 17 --17 17 17 17 Postage & Courier (15000-6305)13 21 22 22 --22 22 22 22 Recovery - Professional Fees (multiple)- 11 - 11 - 11 - 11 --- 11 - 11 - 11 - 11 Salaries (multiple)1,123 1,133 1,427 1,312 - 115 -8%1,368 1,424 1,472 1,523 Salaries Recovery (12200/12210-5400)- 225 - 225 - 225 - 232 - 7 3%- 239 - 246 - 253 - 261 Stationery (12200-6370)4 5 10 10 --10 10 10 10 Studies & Projects (12200/12210-6380)6 5 5 5 --5 5 5 5 TOTAL FINANCE 976 1,003 1,303 1,181 - 122 -9%1,230 1,279 1,320 1,363 Comments: -Salaries –The 2009 budget contains funding committed to meeting the requirements of Tangible Capital Asset reporting. A cost will likely be incurred in 2010 in software costs to address the needs of capital asset reporting. Financial Plan –Financial Services -Tax Revenue All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Grants in Lieu (multiple)- 1,739 - 1,842 - 1,763 - 1,862 - 99 6%- 1,892 - 1,906 - 1,906 - 1,906 Interest Paid on Tax Prepaymnt (16000-4001)127 31 100 100 --100 100 100 100 Local Improvement Program (multiple)- 208 - 57 - 19 - 19 --- 19 - 19 - 19 - 19 Parcel Charges - Blue Box (16000-4011)- 694 - 758 - 737 - 840 - 103 14%- 882 - 927 - 973 - 1,023 Parcel Charges - Recycling (16000-4010)- 651 - 691 - 708 - 739 - 31 4%- 776 - 816 - 857 - 900 Taxes - General (16000-4000)- 46,171 - 49,638 - 49,655 - 53,348 - 3,693 7%- 57,306 - 61,529 - 65,617 - 69,865 TOTAL FIN.SRV-TAX REV - 49,336 - 52,955 - 52,782 - 56,708 - 3,926 7%- 60,775 - 65,097 - 69,272 - 73,613 Comments: -Taxes –General –The increase consists of general tax increase of 3%, a further 1% for infrastructure sustainability, $675,000 for the Fire Service Improvement Levy and the balance is the new tax revenue anticipated due to new construction. Financial Plan –Fiscal Services -Debt All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Debt - Interest (multiple)2,437 2,337 4,236 4,260 24 1%4,385 4,165 4,204 4,411 Debt - Principal (multiple)1,767 1,788 4,483 5,038 555 12%6,429 7,113 7,176 7,241 Overdraft Interest (12400-9060)184 211 184 184 --184 184 184 184 TOTAL FISCAL SERVICES - DEBT 4,388 4,336 8,903 9,482 579 7%10,998 11,462 11,564 11,836 Comments: -Debt –Interest & Principle –The budget is reflective of additional capital projects funded by debt approved in the last few years. These include the animal shelter, fire hall, River Road drainage, the bridge at 240th at Kanaka Creek, cemetery expansion and the park/school sites. The majority of the borrowing is yet to occu r due to the fact the associated work has not yet completed or that reserve funds have been used. CFS -FINANCE District of Maple Ridge Five-Year Financial Plan 2010 –2014108 Financial Plan –Fiscal Services -Transfers All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Appropriation of Surplus (10000-9010)3 13 13 357 344 2646%266 235 332 498 Bad Debts (15000-6026)9 14 5 5 --5 5 5 5 Bank Charges (12400-6030)19 22 13 13 --13 13 13 13 Contingency (12400-8099)84 69 434 195 - 239 -55%313 466 644 844 Contribution from own Reserves (multiple)- 6,645 - 7,449 - 6,888 - 6,900 - 12 -- 7,320 - 7,303 - 7,348 - 7,404 Contribution to own Reserves (multiple)8,654 9,580 8,084 8,621 537 7%9,565 10,227 11,007 11,728 Contribution to Self-Insurance (12400-9021)45 45 45 45 --45 45 45 45 Interest Transfers (multiple)272 308 440 440 --440 440 440 440 Investment Earnings - Res Acct (multiple)- 272 - 308 - 570 - 570 --- 570 - 570 - 570 - 570 Purchasing Card Clearing (multiple)16 42 -------- Transfer in from RCP (12400-4841)- 3,764 - 2,932 - 2,695 - 142 2,553 -95%- 165 --- 75 Transfer to Capital Funds (multiple)1,724 2,166 3,144 2,602 - 542 -17%2,521 2,768 3,059 2,893 Transfers In (multiple)- 283 - 405 - 1,082 - 1,652 - 570 53%- 3,234 - 3,736 - 3,879 - 4,191 Transfers Out (multiple)8,232 7,076 896 909 13 1%1,153 1,215 1,238 1,737 TOTAL FISCAL SERVICES - TRANSFERS 8,094 8,241 1,839 3,923 2,084 113%3,032 3,805 4,986 5,963 Comments: -Transfers to and from reserves are mostly used to fund the capital program. Financial Plan –Financial Services -Grants All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Prov. Grant (Conditional) (10000-102-4252)-- 21 -- 11 - 11 n/a - 11 - 11 - 11 - 11 Prov. Grant (Unconditional) (10000-102-4253)- 941 - 942 - 942 - 942 --- 942 - 942 - 942 - 942 TOTAL FIN.SRV-GRANTS - 941 - 963 - 942 - 953 - 11 1%- 953 - 953 - 953 - 953 Financial Plan –Financial Services -Other Revenue All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Admin Fee (15000/30000-4100)- 80 - 58 - 35 - 35 --- 35 - 35 - 35 - 35 Auction Proceeds (15000-4410)- 18 - 7 - 20 - 20 --- 20 - 20 - 20 - 20 Contributions from Others (10000-4820)- 6 -- 2,504 - 2,504 --- 2,504 - 2,504 - 2,504 - 2,504 Discount on Payables (15000-4170)- 9 - 7 - 8 - 8 --- 8 - 8 - 8 - 8 Gain/Loss - Property 4 Resale (15000-4298)- 500 - 265 -------- Gifts & Donations - Capital (15000-4395)- 100 - 4 -------- Information Fees (15000-4280)- 119 - 135 - 120 - 120 --- 120 - 120 - 120 - 120 Interest (10000/15000-4290)- 192 - 141 - 170 - 170 --- 170 - 170 - 170 - 170 Interest - A/R (15000/16000-4291)- 1 - 1 - 1 - 1 --- 1 - 1 - 1 - 1 Investment Interest (10000/15000-4295)- 2,664 - 3,178 - 885 - 940 - 55 6%- 940 - 940 - 940 - 940 Lease Revenue (10000-4310)--- 56 - 56 --- 56 - 56 - 56 - 56 M.F.A. Discharge (12400-4380)- 55 - 1 -------- Miscellaneous Income (15000-4390)- 82 - 92 - 36 - 36 --- 36 - 36 - 36 - 36 Municipal Plate Fees (15000-4221)- 22 - 22 - 22 - 22 --- 22 - 22 - 22 - 22 Surplus (15000-4520)- 549 - 1,091 - 1,091 - 139 952 -87%31 --- Tax Penalties (15000-4440)- 526 - 579 - 485 - 520 - 35 7%- 555 - 590 - 625 - 660 TOTAL FIN.SRV-OTHER REV - 4,923 - 5,580 - 5,433 - 4,571 862 -16%- 4,436 - 4,502 - 4,537 - 4,572 Comments: -Contribution from Others –The School District is responsible for debt payments associated with their portion of the acquisition cost of future school/park sites. The actual amounts and timing will vary d epending on the purchase price and timing of the purchases. -Investment Interest –The amount earned on investment fluctuates due to the change in market rates, the amount invested, reserve balances and the accounting treatment of interest earnings. The budget is set conservatively assuming that the funds reserved for approved capital is spent. -Surplus –The items that are being funded through accumulated surplus for 2010 include: $ 12,000 for Façade Improvements through the Business Improvement Area $ 27,415 for growth funding timing adjustment $100,000 to develop the Albion Area Plan CFS –INFORMATION SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 109 Services Provided Information Services is responsible for managing corporate computer systems and supporting infrastructure. The corporate computer systems include hardware, software, and data resources, but also the governance framework to ensure that investments in information technology continue to provide value to the organization. 2010 Workplan Emphasis We will investigate fibre optics system extensions (e.g.- up 232 Street, down 240 Street, along Lougheed Highway, and perhaps sewer line). We will roll out a new phone system for District Hall and conduct a review of audio-visual equipment needs in the Council Chambers and Blaney Room. New software systems or upgrades and enhancements planned for implementation this year include: web mapping, remote access to corporate data from home, web based transactions, email archiving system, Amanda property system, ROSS financials system, Hyperion budgeting system, and the migration of the remaining VMS applications and databases to SUN Solaris. We will conduct research and a collaborative effort will be spent on developing responses in the document management area as well as the infrastructure and capital works management field. Performance Measurement (Appendix C) Raise website visits by 5% per year from 2007 baseline by driving more District business to the website with quality information and services. Organization Chart CFS –INFORMATION SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014110 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Chief Information Officer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Information Services 1.0 0.6 0.7 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Project Manager -1.0 1.0 1.0 1.0 1.0 0.6 --- Business Systems Analyst 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 GIS Coordinator --0.7 1.0 1.0 1.0 1.1 1.0 1.0 1.0 Network Support Specialist 1.0 1.0 1.0 1.5 1.7 1.0 1.0 1.0 1.0 1.0 Senior Analyst Programmer 2.0 2.0 2.0 2.3 3.0 3.0 3.0 1.0 1.0 1.0 Systems Analyst 2.0 2.0 1.3 0.7 ---2.0 2.0 2.0 Info Services Support Specialist -----0.9 2.0 2.0 2.0 2.0 GIS Technician -0.2 0.5 0.6 0.5 ----- Amanda Project 1.2 0.2 -------- Computer Support Specialist 1.0 2.0 2.4 2.0 1.5 1.0 ---- Junior Systems Analyst -----1.5 2.0 1.0 1.0 1.0 User Support Assistant -0.4 0.9 1.1 2.0 1.5 1.6 2.0 2.0 2.0 User Support Clerk 0.7 --------- Other 0.7 --------- Full-Time Equivalents 12.6 11.9 12.1 12.6 13.2 13.4 14.3 13.0 13.0 13.0 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Information Services All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Consulting (12310-7005)83 63 105 32 - 73 -70%32 32 32 32 Equipment Maintenance (12310-8030)35 19 71 71 --71 71 71 71 Interest Transfers (12300-ERR-9402)--5 5 --5 5 5 5 Salaries (12310-5500)1,205 1,241 1,313 1,317 4 -1,363 1,341 1,390 1,433 Salaries Recovery (12310-5400)- 185 - 200 - 250 - 250 --- 254 - 248 - 270 - 270 Software Maintenance (12310-7070)399 502 567 493 - 74 -13%516 536 556 576 Supplies (12310-6300)23 15 30 15 - 15 -50%15 15 15 15 Training (12320-6400)15 13 10 10 --10 10 10 10 Transfers Out (12300-ERR-9400)298 307 307 307 --307 307 307 307 Utilities (12310-6500)16 15 25 17 - 8 -32%9 9 9 9 Utilities - Telephone (12000/12310-6520)81 39 75 71 - 4 -5%71 71 71 71 Vehicle Charges (12300-7400)2 2 2 2 --3 3 3 3 TOTAL INFORMATION SERVICES 1,972 2,016 2,260 2,090 - 170 -8%2,148 2,152 2,199 2,262 Comments: -Consulting –Prior year’s actuals and budgets include specific projects. CFS –INFORMATION SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 111 Capital Works Program –Information Services TECHNOLOGY 2010 2011 2012 2013 2014 Funds Attendance Management Program ---90,000 -GCF Budget software update 40,000 ----GCF, SCF, WCF Capital Reporting Module (Hyperion)-40,000 ---GCF, SCF, WCF Capital Works Program Replacement (LTC 4134+)30,000 ----GCF, SCF, WCF Council Chamber Multimedia Upgrade -30,000 ---GCF Document Processing System - Phase 1B 75,000 ----GCF, SCF, WCF Document Processing System - Phase 2 -107,000 ---GCF, SCF, WCF Equip Purch - SMS Redundancy ---38,225 -GCF Equip Purch - Wireless Data Sys.----22,100 GCF Equip Repl - Info Serv 450,000 55,000 838,780 283,003 200,789 ERR-IS Financials New Version ----1,000,000 GCF, SCF, WCF Fleet Management Software 70,000 ----ERR-PW Integrated Cash System ---50,000 -GCF IT Disaster Recovery Infrastructure --97,275 --GCF IT Fibre Optic 132 (232 - Fern)-75,000 ---GCF IT Fibre Optic GVRD WM Reclam Study 10,000 30,000 40,000 --GCF IT Fibre Optic Network - DT 250,000 ----GRA IT Fibre Optic Network - Firehall #4 Ph 4 ---250,000 -GCF IT Fibre Optic Network - Transit Exchange 50,000 ----GCF Legacy Program Replacement - Interface 75,000 ----GCF Management Reporting Software Phase 2 ---40,000 -GCF Production Legacy Replacements -25,000 ---GCF Replace Excess Capacity/Latecomer prog 20,000 ----GCF Systems Management Server Phase 2 ----10,000 GCF Website Improvements -20,000 ---GCF Website Public Transactions 70,000 ----GCF Technology 1,140,000 382,000 976,055 751,228 1,232,889 CFS –FIRE DEPARTMENT District of Maple Ridge Five-Year Financial Plan 2010 –2014112 Services Provided The Department provides a proactive approach to fire services through the development of multi-year business plans, which include detailed multi-year financial plans. The primary mission of the Department is the protection and preservation of life, property and the environment for citizens. This service is provided by a group of 100 dedicated paid-on-call firefighters, 35 full-time firefighters, six chief officers, and two administrative support staff. We rely heavily on cross- training and good communication to ensure that the department continues to function efficiently and effectively. Each of the assistant chiefs assumes responsibility for the operation of the individual Fire Halls. In addition to administrative duties, the career officers assume the role of Duty Chief, which involves responding to all serious Fire Department emergency calls 24-hours-day, on a rotational basis. 2010 Workplan Emphasis We will reduce the severity of fires and emergencies through adequate response times and manpower and reduce the number and seriousness of emergency incidents through an aggressive program of proactive inspections and public education including sessions to all Grade 3/4 students in the District. We will commence renovations to Hall 3 in order to provide 24 hours a day full time response from Hall #3. We will also begin planning the construction of Fire Hall 4 and develop an implementation plan for the Community Wildfire Protection Plan, with a particular focus on public education. Performance Measurement (Appendix C) Reduce Fire Hall 1 response times to 7 minutes, 90% of the time. Reduce the severity of fires through adequate response times and personnel. Reduce the number and seriousness of emergency incidents through an aggressive program of proactive inspections and public education. Demonstrate the firefighters’ dedication to the community, high morale in the organization and the spirit of cooperation and inclusiveness between the full-time and part-time members. Reduce greenhouse gas emissions by 67% in 2011 from the 2007 baseline.Since the fire hall’s emissions are caused by using electricity and natural gas, reducing emissions also means using less energy and saving money. Organization Chart CFS –FIRE DEPARTMENT District of Maple Ridge Five-Year Financial Plan 2010 –2014 113 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Fire Chief 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Assistant Chief 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 Fire Captain --1.0 4.0 4.0 4.0 5.8 7.0 7.0 7.0 Fire Lieutenant ----4.0 3.8 4.0 4.0 4.0 4.0 Firefighter --3.0 12.0 13.5 19.5 23.2 28.0 31.0 31.0 Administrative Assistant -1.0 1.0 1.1 1.1 1.1 1.6 1.1 1.1 1.1 Data Management Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Protective Services Clerk 1.0 --------- Full-Time Equivalent 8.0 8.0 12.0 24.1 29.6 35.4 41.6 47.1 50.1 50.1 The staff increases from 2005 onward are due to the continued implementation of the Fire Master Plan and the establis hment of full-time career firefighter positions within the department. The funding envelope is fixed so actual new hiring will be dependent on overall departmental needs. A dedicated group of about 100 paid-on-call firefighters are a key component of the Master Plan. Number of full-time firefighters hired in future years will depend on results of ongoing contract negotiations and composition of departmental staff. The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Fire Department All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Fees (22000-4220)- 91 - 128 - 50 - 50 --- 50 - 50 - 50 - 50 Miscellaneous Income (22000-4390)- 2 - 1 -------- Salaries Recovery (22000-5400)- 4 - 2 -------- Sale of Service (22000-4600/4650)- 17 - 25 -------- Total Revenue - 114 - 156 - 50 - 50 --- 50 - 50 - 50 - 50 Expense Contract (22000-7007)80 115 144 114 - 30 -21%114 114 114 114 Equipment (22000/22075-7340)144 180 179 171 - 8 -4%171 171 171 171 Equipment Maintenance (22000-8030)39 51 84 59 - 25 -30%59 59 59 59 Holiday Coverage (22000-5505)301 451 358 418 60 17%418 418 418 418 Insurance (22000-6210)32 27 21 21 --21 21 21 21 Interest Transfers (22000-ERR-9402)--51 51 --51 51 51 51 Legal (22000-7030)-1 2 2 --2 2 2 2 Memberships (22000-6270)3 3 3 3 --3 3 3 3 Miscellaneous (multiple)31 33 30 30 --30 30 30 30 Operating Repairs (22000-8080)179 161 135 135 --135 135 135 135 Other Outside Services (22000-7051)2 -1 1 --1 1 1 1 Professional Fees - Other (22000-7050)24 29 23 23 --23 23 23 23 Program Costs (multiple)85 75 70 75 5 7%75 75 75 75 Salaries (multiple)3,350 4,396 4,051 4,654 603 15%5,486 6,349 6,886 7,325 Seminars/Prof Meetings/Train'g (22000-6050)19 14 23 23 --23 23 23 23 Service Severance Costs (21000/22000-5150)49 42 66 66 --66 66 66 66 Special Events (22000-6360)14 16 15 15 --15 15 15 15 Special Projects (22000-6385)--29 -- 29 -100%---- Studies & Projects (22000-6380)16 --------- Supplies (multiple)218 194 208 195 - 13 -6%195 195 195 195 Transfers Out (22000-ERR-9400)262 338 338 388 50 15%416 447 497 542 Vehicle Costs (22000-6430)154 145 149 149 --153 158 162 167 W.C.B. (Non-employees) (22000-7080)15 16 13 13 --13 13 13 13 Wages (22000/22041-5600)565 689 563 667 104 18%692 714 737 762 Total Expense 5,582 6,976 6,556 7,273 717 11%8,162 9,083 9,697 10,211 TOTAL FIRE PROTECTION 5,468 6,820 6,506 7,223 717 11%8,112 9,033 9,647 10,161 Comments: -Holiday Coverage, Salaries & Wages -Majority of increase is additional career fire fighters. The balance of the variance is a wage and benefit cost contingency. -Transfers Out –The increase is to fund equipment replacement costs. CFS –POLICE SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014114 Services Provided The Ridge Meadows RCMP Detachment is responsible for policing the communities of Maple Ridge and Pitt Meadows. The current Police Master Plan identifies community priorities such as crime reduction, property crime, youth, and road and traffic safety. The detachment currently has 109 members, with 82 assigned to Maple Ridge, 21 assigned to Pitt Meadows, and 3 supplied by the Provincial government; there are also 3 Community Safety Officers in Maple Ridge. Maple Ridge also contributes the equivalent of 9.91 regular members in Integrated (centralized) RCMP services. Municipal employees provide clerical and administrative support in areas such as exhibits, guarding, customer services, records management, Canadian Police Information Centre, crime analysis, court liaison, training and staff development, and volunteer coordination. Our detachment also has an active volunteer base who dedicate themselves to RCMP programs such as Citizens on Patrol, Citizens Bike Patrol, Speed Watch, Block Watch, and the RCMP Auxiliary program. 2010 Workplan Emphasis We will continue our work with youth in the community by researching and implementing a High Risk Youth “wrap around” program, maintaining two Community Safety Officer’s in School Liaison roles, creating a Graffiti Coordinator position, providing preventative education in the elementary and secondary school settings, providing Drug Awareness Resistance Education program training and presentations, and by working closely with the Youth Diversion Program and Youth Services. We will participate in Traffic 2010 initiatives to reduce serious injury accidents by targeting high risk physical locations, running specific monthly projects focusing on impaired driving, seatbelt compliance, as well as aggressive driving, and investigate the use of Road Safety Boards (speed) in partnership with ICBC. We will develop and implement strategies to address community crime problems by analyzing crime series, trends, “hot spots,” and targets with a view to identifying and targeting prolific offenders. We will be targeting “hot” spots, using Community Safety Officers in downtown core and in schools, enhanced patrols in “hot spots” with a focus on Foot Patrols, especially in the summer months, and using PRIME for remote report writing. The Marihuana Enforcement Team will continue work on enforcement of marihuana cultivation which is a direct link to Organized Crime by training on grown and general drug investigations, Asset Restraint/Forfeiture and Civil Forfeiture, and producing a video of search warrants being executed. In the Administrative area we will undertake detachment priority and strategic planning with partners, conduct a review of dispatch services and explore alternatives, explore conversion of an RCMP regular member to a municipal employee, move to Staff Sergeant level on Watches and implement a Recruit Training Manual (handbook). Performance Measurement (Appendix C) Divert first time youth offenders through the youth diversion program. Achieve a 75% success rate for youths diverted who do not reoffend. Reduce by 5% the number of property crime offences. CFS –POLICE SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 115 Organization Chart Manager of Police Services Maureen Jones Administrative Assistant Carrie Walsh Administrative Support Assistant Terry Guyon Records Supervisor Shanna Baker Court Liaison Officer Catherine Senay Court Liaison Officer Assistant Kelly Cotter Municipal Reader Vicki Castro Deb Cook Deb Thompson CPIC Operator-Clerk Barb Landy Cheryl Titman PRIME Reviewer Lynda Delainey Jenny Lea Janet Tuka Job Share Stephanie Volpe Not Hired PRIME Records Assistant Kim Steffen PRIME Operator Mardi MacDonald Heather Kaczor.5FTE Traffic Clerk Sandy McLeod Information Officer Lizz McRae Faye Dougan Clerk Typist III Louise Kurkowsky Linda Longo GIS Secretary Dawn-Marese Varcoe Volunteer Program Coordinator Clint van Blanken Exhibit Custodian Deb MacDonald Supervisor-Custodial Guard Randy Weigel Custodial Guard II Brian Kurucz Job Share Gail Blok Gwill Draper Custodial Guard I 2 FTE Crime Analyst Annette Wilson Computer Support Specialist Larry Hodson Justin Palmer Media Relations Training Coord Dan Herbranson Community Policing Coordinator Keith Wilson Fleet Exhibit Coordinator Deb Livingstone Victim Services Connie Cross Nikki Springford Crime Reduction Unit Secretary Rena Gislason Clerk II Andrea Ferriera Debra Kinar Bylaw Enforcement Officer/RCMP Liaison .5FTE Derrick Keist CFS –POLICE SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014116 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Municipal Staff Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Manager Police Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Crime Analyst ---0.5 1.0 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer 1.0 1.0 1.0 1.3 1.3 1.3 1.1 1.0 1.0 1.0 Bylaw Enforce Officer/RCMP Liaison ------0.6 0.5 0.5 0.5 Computer Support Specialist 1.0 2.0 1.4 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Records Supervisor ---0.4 0.9 1.0 1.0 1.0 1.0 1.0 Crime Prevention Program Coord.---0.4 0.9 0.9 ---- RCMP Volunteer Services Coord.1.0 1.0 1.0 0.5 --0.7 1.0 1.0 1.0 Administrative Assistant-RCMP 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Communications Operator 0.7 0.8 0.1 ------- Media Relations Training Coordinator ---0.4 1.0 1.0 1.0 1.0 1.0 1.0 Municipal Reader 1.0 1.0 2.0 2.0 1.9 2.1 3.0 3.0 3.0 3.0 CPO Coordinator 0.7 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Support Assistant ----0.8 1.0 1.0 1.0 1.0 1.0 Court Liaison Officer Assistant -----0.1 1.0 1.0 1.0 1.0 Exhibits Custodian 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Fleet/Exhibit Coordinator ---0.5 1.0 1.0 1.0 1.0 1.0 1.0 Fleet Mtce Coordinator Clerk Typist III -1.0 1.0 1.0 0.2 ----- PRIME Assistant -----0.1 1.0 1.0 1.0 1.0 User Support Clerk 0.1 --------- Clerk Typist III 1.8 1.0 1.0 1.0 1.8 2.0 2.0 2.0 2.0 2.0 CPIC Operator-Clerk 1.8 1.9 2.0 1.7 2.0 2.5 2.2 2.0 2.0 2.0 Crime Reduction Unit Secretary ------0.9 1.0 1.0 1.0 GIS Secretary 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Information Officer 2.0 2.0 2.3 2.3 2.2 2.1 2.6 2.0 2.0 2.0 PRIME Reviewer 3.8 3.6 4.1 5.0 4.3 4.3 3.6 4.0 4.0 4.0 Clerk II ----1.0 1.6 1.7 2.0 2.0 2.0 Clerical Assistance -------2.0 2.0 2.0 Traffic Clerk 0.9 1.3 1.4 1.8 1.4 1.3 1.1 1.0 1.0 1.0 Clerk Typist II 0.4 0.9 1.3 1.3 0.5 -0.5 --- PRIME Operator 1.5 1.4 1.2 1.3 1.5 1.7 2.1 1.5 1.5 1.5 Receptionist 3.3 3.5 2.9 2.0 1.3 1.0 0.9 Supervisor-Custodial Guard III 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Custodial Guard II 2.0 2.0 2.0 1.5 2.0 1.6 3.9 2.0 2.0 2.0 Custodial Guard I 1.7 2.0 2.6 2.8 1.9 2.5 0.5 2.2 2.2 2.2 Other -----0.5 -2.5 2.5 2.5 Full-Time Equivalent 29.4 32.4 33.3 35.6 37.0 38.6 42.4 44.7 44.7 44.7 RCMP Approved Positions 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 10-12 Maple Ridge -Regular Contract 72.3 76.3 79.3 81.3 86.3 82.3 82.3 84.3 87.3 Maple Ridge -Community Safety Officers -----3.0 3.0 3.0 3.0 Maple Ridge -Integrated Teams Dogs, Forensic ID, Traffic Reconstruction**-----5.0 5.0 5.0 5.0 Emergency Response Team*---2.3 2.3 2.3 2.3 2.3 2.3 Integrated Homicide Investigation Team*3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 3.1 Total Maple Ridge 75.4 79.4 82.4 86.7 91.7 95.7 95.7 97.7 97.7 Pitt Meadows -Regular Contract 17.4 17.4 18.4 19.4 19.4 20.4 20.4 21.4 21.4 Pitt Meadows -Integrated Teams*,**0.5 0.5 0.5 0.9 0.9 2.0 2.0 2.0 2.0 School District (1/3 School Liaison Officer)0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 Provincial 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 Full-Time Equivalent 96.6 100.6 104.6 110.3 115.3 121.4 121.4 124.4 127.4 *Positions are calculated using the budgeted strength for the team multiplied by municipalities’ portion of the costs ** RCMP Contract ends March 31 CFS –POLICE SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014 117 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Police Services All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Fines (21000-4240)- 93 - 119 - 48 - 48 --- 48 - 48 - 48 - 48 Lease Revenue (21000-4310)- 31 - 173 - 27 - 27 --- 27 - 27 - 27 - 27 Other Grant (Conditional) (21000-4258)- 847 - 890 - 957 - 956 1 -- 963 - 990 - 1,014 - 1,033 Program Fees (21000-4230)- 63 -- 10 - 10 --- 10 - 10 - 10 - 10 Prov. Grant (Conditional) (21150-102-4252)- 83 - 50 - 53 - 53 --- 53 - 53 - 53 - 53 Recovery (21130-5300)- 35 - 24 - 32 - 32 --- 32 - 32 - 32 - 32 Sale of Service (21000-4600/4650)- 225 - 231 - 146 - 146 --- 146 - 146 - 146 - 146 Total Revenue - 1,377 - 1,487 - 1,273 - 1,272 1 -- 1,279 - 1,306 - 1,330 - 1,349 Expense Contract (21000/21100-7007)50 50 56 56 --58 58 59 59 Court Time (Auxiliary RCMP) (21120-7015)3 -45 25 - 20 -44%25 25 25 25 Equipment (21122/21150-7340)2 2 2 2 --3 3 3 3 Insurance (21000-6210)18 19 21 21 --21 22 22 22 Lease Expense (21100/21140-6230)47 45 45 45 --45 45 45 45 Maintenance - Buildings (21100-8060)134 149 163 164 1 1%164 164 165 165 Maintenance - General (21100-8056)133 134 150 155 5 3%155 155 155 155 Meals (21130-6260)11 12 12 12 --12 12 12 12 Other Outside Services (21140/21150-7051)1,013 1,060 1,059 991 - 68 -6%923 955 987 987 Program Costs (21120-6325)25 15 28 28 --28 28 28 28 Publications (21100-6335)--2 2 --2 2 2 2 Salaries (multiple)124 206 231 241 10 4%251 259 268 278 Supplies (21000/21100-6300)68 54 30 30 --30 30 30 30 Training (multiple)8 13 16 17 1 6%17 18 18 19 Utilities - Telephone (21100-6520)46 42 45 45 --45 45 45 45 Vehicle Charges (21150-7400)4 11 5 5 --5 5 5 5 Wages (multiple)2,282 2,404 2,451 2,535 84 3%2,626 2,729 2,808 2,895 Total Expense 3,968 4,216 4,361 4,374 13 -4,410 4,555 4,677 4,775 Expense - RCMP Contract Contract (21200-7007)9,977 10,933 11,924 12,296 372 3%13,206 14,111 15,019 16,061 Total Expense - RCMP Contract 9,977 10,933 11,924 12,296 372 3%13,206 14,111 15,019 16,061 TOTAL POLICE SERVICES 12,568 13,662 15,012 15,398 386 3%16,337 17,360 18,366 19,487 Comments: -Other grant (conditional)–This is the shared Police Housing and Support cost recovered from Pitt Meadows. -Other Outside Services –Reflects negotiated cost decrease for centralized dispatch. -RCMP Contract –Includes cost increases and additional members. The increase in members is forecast as two in 2010, three in each of 2011 and 2012 and two in 2013 and three in 2014. The Police Services Reserve is used to redirect a portion of prior years Contract saving back into assist in covering policing costs. The figures include existing regional initiatives IHIT (Integrated Homicide Investigation Team) and ERT (Emergency Response Team), Forensic Identification Services, Police Dog Services and Traffic Reconstruction. PUBLIC WORKS & DEVELOPMENT SERVICES District of Maple Ridge Five-Year Financial Plan 2010 –2014118 The Public Works & Development Services Division (PWDS) is responsible for land use and zoning issues, long-range planning, growth management, bylaw enforcement, business licensing, engineering services, the provision and maintenance of transportation, water distribution, sewage disposal, and storm water management infrastructure and services and associated functions. A brief summary of some of our 2009 accomplishments in the division are shown below, followed by efficiency and effectiveness initiatives which were undertaken by all areas, and the business context relevant to the 2010-2014 planning period. The subsequent pages in the PWDS section will provide information on the departments reporting to this division, including staffing, 2010 workplan highlights, performance measurements, and budgets. The departments within this section are PWDS Administration, Engineering, Licences, Permits and Bylaws, Planning, Operations, and our partnership with Ridge Meadows Recycling Society. Select Division 2009 Accomplishments Completed major road construction projects including: 240 Street (113 Avenue to Dewdney Trunk Road), Cottonwood Drive phase 3, 232 Street (South Alouette River to 128 Avenue), and Albion Industrial Park access. Commenced construction of 240 Street Bridge (Kanaka Creek). Liaised with TransLink and Province for the completion of the Golden Ears Bridge and Pitt River Bridge. Replaced four gasoline vehicles with hybrid vehicles through normal replacement cycle bringing the total number of hybrids within the fleet to 22. Completed the Annual Water System Report and submitted it to the Fraser Health Authority Advertised, solicited, and encouraged public communication on strategic initiatives and major projects. Provided technical assistance to Council in its review of the draft Regional Growth Strategy Reported on establishing an Area Plan policy; options to advance the Albion Area Plan; and the development review process Commenced Implementation of the award-winning Area Plan for the downtown including Development Permit Guidelines, In the Downtown, the Our Spirit…Our Town initiative was introduced including the installation of street furniture and the opening of Spirit Square; conducting a major cleanup of downtown area in cooperation with the BIA; and securing a further $5.5 million investment for work on 224 Street and Lougheed Highway. Severe snowstorms and a large effort in snow removal resulted in the development of a newly adopted policy on snow and ice on municipal roadways. Substantially completed the design of the sewer extension to Corrections facilities on 256 Street. Undertook successful enforcement Initiatives for Northumberland Court. Efficiency/Effectiveness Initiatives As part of the continuous assessment of services provided a number of new processes that provide for greater efficiency and effectiveness were recently introduced. They include: Establishing a satellite salt storage facility at 256 Street to reduce response times and trucking costs. The opening of a municipal gravel pit and a local asphalt plant provides for revenues and savings to the District as well as potential savings to the local construction and development communities Significant grants were obtained from senior agencies including funding for: improvements on Abernathy Way, a sanitary sewer extension to the 256 Street area, downtown improvements on 224 Street and the Lougheed Highway,dike improvements in the Albion area and a new pump station in Hammond. Implemented several equipment and technological changes including: utilization of equipment for multi-purposes; more fuel savings through use of hybrid vehicles; and traffic signals being converted to uninterrupted power supply. Business Context Lifecycle costs impact the bottom line and must be accounted for in planning and implementing new projects. Infrastructure Reserve Funding for road surface renewals and drainage infrastructure needs to continue to be addressed in order to be sustainable. In 2009 favourably priced tenders were received on some projects, however prices are still uncertain, thus making it challenging to estimate projects. Regional issues such as the Regional Growth Strategy, solid waste composting, drinking water treatment, and liquid waste treatment will command Municipal attention in 2010 and beyond. The new bridges have resulted in increased interest from new development companies resulting in the number of predevelopment meeting and inquiries being increased. Succession planning continues to be addressed – in next two years, five senior management positions set to retire. PWDS –ADMINISTRATION District of Maple Ridge Five-Year Financial Plan 2010 –2014 119 Services Provided The Public Works and Development Services (PWDS) Administration section guides the District’s activities with respect to the administration and implementation of municipal policies, bylaws, and services pertaining to the management of development, building construction, infrastructure, growth, renewal, and maintenance in the District. In addition, we are responsible for carrying out corporate initiatives as directed by Council and the Corporate Management Team, and we attend to enquiries and request for assistance from fellow staff, Council members, and the general public. 2010 Workplan Emphasis We will implement the Capital program and work with the Finance Department to implement the Infrastructure Replacement program. Our division will also work to advance transportation routes through Metro Vancouver and TransLink.We will also provide sustainable drainage infrastructure. Organization Chart These positions all report to PWDS but some are budgeted to other areas. PWDS –ADMINISTRATION District of Maple Ridge Five-Year Financial Plan 2010 –2014120 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 GM Public Works & Dev Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Executive Assistant ----0.9 1.0 1.0 1.0 1.0 1.0 Working Supervisor CSC 1.0 0.5 0.5 0.5 0.2 ----- Business Support Analyst 0.8 1.0 1.0 1.0 0.8 ----- Senior Development Service Tech -----0.4 1.0 1.0 1.0 1.0 Full-Time Equivalent 2.8 2.5 2.5 2.5 2.9 2.4 3.0 3.0 3.0 3.0 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –PWDS Administration All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Conventions & Conferences (31010-6051)21 20 29 29 --29 29 29 29 Legal (31010-7030)29 26 -------- Memberships (multiple)11 12 18 18 --18 18 18 18 Salaries (31010/32020-5500)286 335 354 359 5 1%475 530 585 661 Supplies (31010/32000-6300)6 5 4 4 --4 4 4 4 TOTAL PW&D-ADMIN 353 398 405 410 5 1%526 581 636 712 Comments: -Salaries –The budget is in line with the wage and benefit cost contingency. In 2011 through 2014 there is funding to address costs associated with growth for this division. PWDS –ENGINEERING District of Maple Ridge Five-Year Financial Plan 2010 –2014 121 Services Provided The Engineering Department provides munici pal engineering services to the community, applying engineering methods to the analysis, planning, design, construction, and recordkeeping of public works facilities and programs relating to infrastructure. 2010 Workplan Emphasis We wil be constructing several capital projects including:Town Centre revitalization (224 Street and the Lougheed Highway), sewer extension to the Corrections facilities, River Road storm sewer, Abernethy Way at 224 Street, drainage pump station in Hammond, dike improvements in Albion, 232 Street improvements (124 Avenue to 128 Avenue). We will also implement the illuminated street name sign project and co-manage the sidewalk letdown program. We will undertake a number of reviews/studies and update and/or implement plans including: Master Transportation plan, Town Centre Streetscape standards,Stormwater Utility, Silver Valley Maser Drainage plan, Alouette Rivers Hydraulic model, Albion Flats review, Subdivision and Servicing bylaw, and a number of Safety District studies. We will also develop and submit a corporate asset management policy to the Corporate Management Team. We will prepare the annual water system report including recommendations for capital and operating plans using water quality model results. We will also work with Operations on the inflow and infiltration program, video conversion, and setting up of a rating system for sewer conditions. Performance Measurement (Appendix C) The current target statement is to reduce the number of automobile crashes by 30% from the 2003 baseline by 2010, improving traffic safety on our road network for all users, including pedestrians and cyclists. Because the Safer City program has evolved over time and the population of Maple Ridge and traffic volumes have increased since 2003, the target is being reviewed in 2010. Ensure infrastructure serves the community in a manner that maintains health, safety, and quality of life. PWDS –ENGINEERING District of Maple Ridge Five-Year Financial Plan 2010 –2014122 Organization Chart Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Municipal Engineer 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Director of Engineering Development 1.0 1.0 1.0 1.0 1.0 0.3 ---- Director of Engineering Projects 1.0 0.3 -------- Manager of Corp & Dev Engineering ---0.0 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Design and Construction ---0.8 --0.7 1.0 1.0 1.0 Manager of Utility Engineering 0.7 0.7 -----1.0 1.0 1.0 Project Engineer Water -------1.0 1.0 1.0 Senior Project Engineer ----0.5 1.0 1.0 --- Traffic & Transport Technologist 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Technician -----1.0 1.0 1.0 1.0 1.0 Dev Cost Charge Coordinator 0.1 --------- Engineering Technologist 3.9 4.5 4.2 4.0 3.1 2.0 2.5 4.0 4.0 4.0 Geomatics Supervisor 0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Subdivision Development Tech 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Engineer Trainee 0.3 --0.8 1.0 1.0 0.3 1.0 1.0 1.0 Traffic Technician 0.7 0.9 1.0 1.0 1.0 0.8 1.0 1.0 1.0 1.0 Engineering Works Inspector 1.0 1.0 1.0 1.0 2.0 1.8 1.8 2.0 2.0 2.0 Draftsperson II 3.9 3.5 3.9 4.0 4.1 4.0 3.8 4.0 4.0 4.0 Instrumentman II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Administrative Assistant 0.9 1.0 1.0 1.1 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Assistant II --0.3 0.3 -0.3 ---- Instrumentman I 1.0 1.0 0.4 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Dev Services Technician 1.4 2.0 2.3 2.2 2.1 1.7 2.1 2.0 2.0 2.0 Clerk II 1.1 0.5 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Rodperson 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Other -0.2 -------- Full-Time Equivalent 22.9 22.6 22.1 24.2 24.8 23.9 24.2 28.0 28.0 28.0 PWDS –ENGINEERING District of Maple Ridge Five-Year Financial Plan 2010 –2014 123 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Engineering Department All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Collections (32100-4130/4131)- 8 - 23 -------- Fees (multiple)- 810 - 363 - 335 - 335 --- 335 - 335 - 335 - 335 Permits (32100/33100-4445)- 87 - 133 - 132 - 132 --- 132 - 132 - 132 - 132 Prov. Grant (Unconditional) (32000-4253)- 6 - 2 -------- Sales (multiple)- 359 - 539 - 525 - 525 --- 525 - 525 - 525 - 525 Soil Deposit Fees (32100-4219)- 44 - 84 -------- Vegetation Removal (33100-4470)- 50 --------- Total Revenue - 1,364 - 1,144 - 992 - 992 --- 992 - 992 - 992 - 992 Expense Consulting (32100-7005)157 143 131 81 - 50 -38%81 81 81 81 Miscellaneous (32100/32110-6275)10 8 24 12 - 12 -50%12 12 12 12 Other Outside Services (32100-7051)9 9 9 10 1 11%10 10 10 10 Salaries (multiple)1,852 1,943 2,264 2,361 97 4%2,459 2,542 2,631 2,727 Salaries Recovery (32100-5400)- 739 - 919 - 919 - 956 - 37 4%- 995 - 1,029 - 1,065 - 1,104 Salary Transfers (32100-5450)--- 206 - 213 - 7 3%- 221 - 227 - 234 - 241 Service Severance Costs (32100-5150)42 36 56 56 --56 56 56 56 Supplies (multiple)61 33 30 30 --30 30 30 30 Utilities - Telephone (32100/33100-6520)8 9 5 5 --5 5 5 5 Vehicle Charges (32100-7400)49 57 60 60 --62 64 66 68 Total Expense 1,449 1,319 1,454 1,446 - 8 -1%1,499 1,544 1,592 1,644 TOTAL ENGINEERING 85 175 462 454 - 8 -2%507 552 600 652 Comments: -Permits & Sales –The increase in 2009 gravel revenue is based on contract. Sales have been set at minimum guaranteed levels. -Consulting –Previous budgets and actuals included a specific one time expense and costs due to having staff vacancies. -Miscellaneous –Two gravel pit flyovers in 2009 instead of the usual one per year. -Salaries Recovery and Salary Transfer –Charges costs to the Water and Sewer Utility. Salary Transfers are intended to charge capital projects for staff time. PWDS –LICENCES, PERMITS AND BYLAWS District of Maple Ridge Five-Year Financial Plan 2010 –2014124 Services Provided The Licences, Permits and Bylaws Department is responsible for bylaw enforcement, animal control and business licensing and permit application and inspections programs. The Department ensures public compliance with municipal bylaws; provides an effective animal control program; enhances traffic flow in the downtown core through enforcement of parking time limitations; maintains the business licensing system; processes building, plumbing, electrical and gas permit applications and inspects the works carried out; and provides quality customer service. 2010 Workplan Emphasis We will be assisting with the development of a new animal shelter and corresponding new animal services business plan and we will report to Council on the merits of a cat licensing program. We will collaborate with the Business Improvement Association, the RCMP, and the Salvation Army on Homeless initiatives and continue proactive bylaw enforcement in the downtown core.We will amend the Municipal Ticket Information bylaw to include escalating fines for repeat offenders and assist Information Services with the implementation of online payments and installation of cash registers in the Bylaw office. We will also pilot the use of in-car laptop computers for bylaw enforcement. We will investigate a rebate program for installation of low water use fixtures subject to Council approval and present a Cross Connection Control Bylaw to Council, followed by the implementation of the Cross Connection Control program. Performance Measurement (Appendix C) Ensure public compliance with Municipal bylaws. Ensure dog owners contribute toward the cost of animal control. Process permit applications efficiently and effectively. PWDS –LICENCES, PERMITS AND BYLAWS District of Maple Ridge Five-Year Financial Plan 2010 –2014 125 Organization Chart Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director Licences, Permits and Bylaws 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Inspection Services 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Building Inspector II 1.0 1.0 1.0 1.0 0.9 ----- Bylaw Services Supervisor 1.0 1.0 1.0 1.0 1.0 1.0 1.2 1.0 1.0 1.0 Building/Electrical Inspector I 1.7 1.0 0.2 ------- Electrical Inspector --0.8 2.0 2.2 2.1 2.0 2.0 2.0 2.0 Plumbing/Gas Inspector I 1.2 1.1 1.0 1.1 1.3 1.3 0.2 --- Trades Inspector 1.2 2.0 2.0 1.0 1.0 1.0 2.1 2.0 2.0 2.0 Building Inspector I 1.9 2.0 2.0 2.0 2.0 2.7 3.1 3.0 3.0 3.0 Site Grading Technologist -----0.1 1.0 1.0 1.0 1.0 Sr Licence Inspector/Bylaw Officer -----0.3 1.0 1.0 1.0 1.0 Bylaw Enforce Officer/RCMP Liaison -----0.2 0.6 0.5 0.5 0.5 Licence Inspector/Bylaw Officer 2.0 2.4 3.7 4.2 4.2 4.5 4.0 4.0 4.0 4.0 Plan Checker II 2.0 2.0 2.0 2.1 2.8 2.6 3.0 3.0 3.0 3.0 Plan Checker I ----0.4 1.0 1.0 1.0 1.0 1.0 Bylaw Officer -----0.1 0.5 0.7 0.7 0.7 Administrative/Program Assistant 1.0 1.0 0.8 1.0 0.8 1.0 1.0 1.0 1.0 1.0 Building Clerk 0.5 -------- Dev Services Technician 1.7 2.8 2.9 2.9 2.8 3.0 3.0 3.0 3.0 3.0 Bylaw Enforcement Clerk 0.4 2.7 2.9 2.6 2.7 3.1 3.0 3.0 3.0 3.0 Enforcement Clerk 0.2 0.3 -------- Clerk II 3.0 0.3 -------- PWDS –LICENCES, PERMITS AND BYLAWS District of Maple Ridge Five-Year Financial Plan 2010 –2014126 Other --0.2 ----0.2 0.2 0.2 Full-Time Equivalent 20.7 21.5 22.4 22.9 24.1 26.0 28.7 28.4 28.4 28.4 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Inspections All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Admin Fee (24000-4100)- 7 - 11 - 8 - 8 --- 8 - 8 - 8 - 8 Fees (24000-4220)- 1 - 2 -------- Miscellaneous Income (24000-4390)- 3 - 1 - 1 - 1 --- 1 - 1 - 1 - 1 Permits (24000-4445)- 2,401 - 1,418 - 1,734 - 1,734 --- 1,734 - 1,734 - 1,734 - 1,734 Sale of Service (24000-4650)- 16 - 10 - 6 - 6 --- 6 - 6 - 6 - 6 Total Revenue - 2,428 - 1,442 - 1,749 - 1,749 --- 1,749 - 1,749 - 1,749 - 1,749 Expense Advertising (24000-6010)-1 2 2 --2 2 2 2 Memberships (24000-6270)3 2 2 2 --2 2 2 2 Salaries (24000/24010-5500)1,077 1,170 1,211 1,261 50 4%1,313 1,357 1,405 1,456 Supplies (24000-6300)65 41 47 47 --47 47 47 47 Vehicle Charges (24000-7400)41 49 47 47 --48 50 51 53 Wages (24010-5600)17 15 17 18 1 6%18 19 20 20 Total Expense 1,203 1,278 1,326 1,377 51 4%1,430 1,477 1,527 1,580 TOTAL INSPECTIONS - 1,225 - 164 - 423 - 372 51 -12%- 319 - 272 - 222 - 169 Comments: -Permits –Building activity had been brisk in the past with a slow down in 2009. The budget has been conservatively set just below historical averages. In prior years revenues in excess of budget have been transferred to a reserve to be drawn down in years where revenues are less than budgeted. Financial Plan –Licences and Bylaws All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Administration Fee (25000-4651)- 13 - 11 - 5 - 5 --- 5 - 5 - 5 - 5 Business Licences (53300-4342)- 595 - 576 - 550 - 575 - 25 5%- 575 - 575 - 575 - 575 Fees (27000-4220)- 56 - 58 - 50 - 55 - 5 10%- 55 - 55 - 55 - 55 Fines (multiple)- 82 - 53 - 79 - 64 15 -19%- 64 - 64 - 64 - 64 Licences (26000-4340)- 268 - 282 - 280 - 280 --- 280 - 280 - 280 - 280 Recovery - Other (25000-4372)- 27 - 22 - 10 - 10 --- 10 - 10 - 10 - 10 Total Revenue - 1,041 - 1,002 - 974 - 989 - 15 2%- 989 - 989 - 989 - 989 Expense Contract (multiple)293 286 301 318 17 6%342 351 361 371 Legal (53300-7030)29 21 -------- Miscellaneous (26000-6275)9 2 11 11 --11 11 11 11 Program Costs (53300-6325)1 3 -------- Publicity & Promotions (53300-6330)6 2 4 4 --4 4 4 4 Salaries (multiple)763 830 894 924 30 3%962 993 1,027 1,063 Studies & Projects (25000/53300-6380)--12 -- 12 -100%---- Supplies (multiple)120 107 53 53 --53 53 53 53 Vehicle Charges (25000-7400)14 18 20 20 --21 21 22 22 Total Expense 1,235 1,270 1,295 1,330 35 3%1,393 1,433 1,478 1,524 TOTAL LICENCES AND BYLAWS 194 268 321 341 20 6%404 444 489 535 Comments: -Legal –The budget is centralized in the Clerk’s Department. As legal expenses are incurred they are charged to the departments initiating the cost. -Supplies –The cost of some activities are charged here with the intent of recovering the costs from offenders or property owners. The timing and amounts of recovery are not always the same as the cost. PWDS –PLANNING District of Maple Ridge Five-Year Financial Plan 2010 –2014 127 Services Provided The Planning Department is responsible for pursuing Council’s direction in land use policy creation, the management of a variety of development applications, and environmental management. The Department is also involved with data collection, monitoring, and the dissemination of information and liaison with a number of internal and external agencies. A large component of the Department’s service lies in the area of corporate support as assistance is given to committees of Council as well as to initiatives from other areas of the corporation. 2010 Workplan Emphasis We will be working on several strategies and plans including: initiation of an area plan for the Albion Flats, Zoning Bylaw review, implementation of the Agricultural Plan, completion of the Environmentally Sensitive Areas project, completion of the Regional Growth Strategy review, completion and implementation of the Wildfire Interface Management plan, and implementation of the Town Centre plan. We will work with the Manager of Sustainability and Corporate Planning to comply with legislation requiring official community plans to include targets for reducing greenhouse gas emissions and proposed policies and actions for achieving those targets. Performance Measurement (Appendix C) Encourage residential development in the Town Centre. Identify and protect environmental features and areas that require special recognition and management to promote sound environmental practices. Organization Chart PWDS –PLANNING District of Maple Ridge Five-Year Financial Plan 2010 –2014128 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director of Planning 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Community Planning 1.0 0.3 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Mgr of Dev’t and Environment Serv 0.9 0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Environmental Planner ---1.0 1.0 1.0 1.0 1.0 1.0 1.0 Planner II 2.0 2.5 2.3 2.4 3.0 3.0 3.1 3.0 3.0 3.0 Planner I 0.6 --------- Senior Planning Technician 0.1 ------1.0 1.0 1.0 Senior Environmental Tech 0.1 --------- Environmental Technician 0.9 1.0 1.0 1.0 1.0 1.3 2.0 2.0 2.0 2.0 Planning Landscape Technician 1.0 0.7 -------- Planning Technician 1.9 2.1 2.9 3.0 3.8 3.9 3.6 3.0 3.0 3.0 Mapping and Graphics Technician ------0.9 1.0 1.0 1.0 Planning Assistant II 1.0 1.0 0.8 1.0 1.0 0.9 0.1 --- Administrative Assistant 1.0 1.0 1.0 1.1 1.3 1.0 1.0 1.0 1.0 1.0 Dev Services Technician 1.4 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Clerk II 0.7 --------- Planning Student 0.4 -0.2 0.3 ------ Full-Time Equivalent 14.0 12.5 13.2 14.7 16.1 16.1 16.7 17.0 17.0 17.0 Contract staff are not represented, and are sometimes employed to temporarily fill staff vacancies. The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Planning Department All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Applic Fees - ALR (53110-4123)-- 2 - 6 - 6 --- 6 - 6 - 6 - 6 Applic Fees - Dev Permit (53110-4124)- 122 - 119 - 147 - 150 - 3 2%- 153 - 156 - 159 - 161 Applic Fees - OCP (53110-4121)- 6 - 11 - 6 - 6 --- 6 - 6 - 7 - 7 Applic Fees - Subdivision (53110-4122)- 74 - 71 - 106 - 108 - 2 2%- 111 - 113 - 115 - 116 Application Fees (53110-4120)- 80 - 91 - 106 - 108 - 2 2%- 111 - 113 - 115 - 115 Erosion Sediment Contrl Permit (53110-4127)- 5 - 8 -------- Fees - Temp Ind/Comm Permit (53110-4125)- 9 - 12 - 4 - 4 --- 4 - 5 - 5 - 5 Program Fees (53120-4230/4231)-- 1 - 1 - 1 --- 1 - 1 - 1 - 1 Prov. Grant (Conditional) (53120-4252)- 61 - 9 -------- Sales (53110-4510)- 2 - 2 - 7 - 7 --- 7 - 7 - 7 - 7 User Fees (53110-4222)- 2 - 1 - 3 - 3 --- 3 - 3 - 3 - 3 Total Revenue - 361 - 328 - 386 - 393 - 7 2%- 402 - 410 - 418 - 421 Expense Committee Costs (53110/53120-6045)11 55 87 22 - 65 -75%22 22 22 22 Consulting (53120-7005)77 22 55 119 64 116%19 19 19 19 Contract (53110-7007)20 40 40 40 --40 40 40 40 Legal (53100/53110-7030)54 77 38 38 --38 38 38 38 Memberships (53110-6270)4 4 2 2 --2 2 2 2 Publications (53110/53120-6335)--2 2 --2 2 2 2 Salaries (multiple)1,345 1,415 1,560 1,547 - 13 -1%1,611 1,666 1,725 1,788 Service Severance Costs (53100-5150)7 6 10 10 --10 10 10 10 Studies & Projects (multiple)33 4 155 -- 155 -100%---- Supplies (multiple)10 13 36 36 --36 36 36 36 Travel (53110/53120-6410)7 7 9 9 --9 9 10 10 Total Expense 1,568 1,643 1,994 1,825 - 169 -8%1,789 1,844 1,904 1,967 TOTAL PLANNING 1,207 1,315 1,608 1,432 - 176 -11%1,387 1,434 1,486 1,546 Comments: -Application Fees –Application fees were increased. -Committee Costs, Consulting and Studies &Projects –2009 budgets contained funding committed to specific projects that were to be completed in 2009. However, many were not completed in 2009 and will need to be added to the 2010 budget in future amendments. PWDS –OPERATIONS CENTRE District of Maple Ridge Five-Year Financial Plan 2010 –2014 129 Services Provided The Operations Department is a front line provider for basic public works services including transportation facilities, fleet management, storm water management, water distribution, and sewage disposal.Operational focus is on the health and safety of the citizens of Maple Ridge; protecting the District’s large investment in the public works and underground infrastructure; protecting the environment; maintaining current service levels; providing amenity and convenience features; and providing these services at a minimum cost to the taxpayers in a manner as responsive to their needs as possible. 2010 Workplan Emphasis We will undertake paving projects on Dewdney Trunk (250 Street to 256 Street), Dewdney Trunk Road (east of 284 Street to 1100m west of 284 Street), 280 Street (104 Avenue south to Ruskin Park), and Abernethy Way (224 Street to 227 Street). We will continue with replacement of large diameter road culverts on 900mm wood stave on 110 Avenue (10m east of 24115). We will undertake water improvement projects on Spring Crescent at Exeter Avenue east of 216 Street, activate the bulk water kiosk on Jackson Road, and we will compile storm sewer video information into a comprehensive maintenance and repair program.In sanitary sewer we will compile sanitary sewer video information into a comprehensive maintenance and repair program. We will continue to improve Emergency Operations infrastructure such as security, real time weather monitoring, and fault detection. We will undertake a comprehensive fleet maintenance, fuel and data base review using principles established by the E3 (Energy, Environment and Excellence) program, and we will implement procedures recommended in the 2009 safety audit in preparation for safety certification audit in 2010 We will present the Cross Connection Control bylaw to Council and Implement the Cross Connection Control Program and review Capital funding envelopes for maintenance and repair of existing infrastructure with respect to Public Sector Accounting Board financial requirements. Performance Measurement (Appendix C) Provide high quality drinking water to homes and businesses. Maintain an effective and reliable sanitary sewage collection system. Protect our investment in roads infrastructure and provide safe, serviceable road network for the community, whereby 100% of our roads are at or above “acceptable” condition. Increase the overall performance of our transportation vehicle fleet (increase fuel efficiency, reduce costs, reduce greenhouse gas emissions). PWDS –OPERATIONS CENTRE District of Maple Ridge Five-Year Financial Plan 2010 –2014130 Organization Chart PWDS –OPERATIONS CENTRE District of Maple Ridge Five-Year Financial Plan 2010 –2014 131 Staff Position History and Forecast The following table indicates the number of full-time equivalent (FTE) employees.The 2003-2009 FTEs represent actual hours worked plus paid leave; 2010-2012 represent forecasted staffing levels. Actual FTEs (net of vacancies & unpaid leave)Full Staffing Position 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Director of Engineering Operations 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Construction Superintendent --0.8 0.7 ------ Manager Electro/Mechanical 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Superintendent of Roads & Equip 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Superintendent of Sewerworks 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Superintendent of Waterworks 1.0 0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Manager of Procurement 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Technologist ---1.0 1.0 1.0 1.0 1.0 1.0 1.0 Engineering Works Inspector 2.0 2.0 2.0 1.2 0.9 1.0 1.2 1.0 1.0 1.0 Buyer 0.2 1.0 1.0 0.5 1.0 1.0 1.0 --- Purchasing Supervisor -------1.0 1.0 1.0 Storekeeper II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Accounting Clerk II 1.2 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Clerk Buyer 0.1 --------- Fleet Mtce Coord Clerk Typist III -0.3 1.0 1.0 1.0 1.1 1.4 1.0 1.0 1.0 Storekeeper IA -----0.3 0.1 --- Accounting Clerk I -0.5 -------- Clerk II 1.0 1.2 1.7 1.8 1.8 2.0 1.6 1.1 1.1 1.1 Clerk I 1.0 0.5 -------- Maintenance Student 0.3 0.4 0.4 0.1 ------ Foreman III 3.0 3.0 3.0 3.1 3.5 3.0 3.3 3.0 3.0 3.0 Foreman II 3.5 5.0 5.6 5.7 6.4 6.7 5.8 6.0 6.0 6.0 Trades Foreman 1.0 1.0 1.0 1.0 1.0 0.9 1.0 1.0 1.0 1.0 Tradesperson II -Electrician -0.6 1.0 1.0 1.0 1.0 1.1 1.0 1.0 1.0 Tradesperson II -Mechanic 2.1 2.0 2.0 2.0 2.0 2.1 2.0 2.0 2.0 2.0 Electronics Technician 2.9 3.0 2.9 2.8 2.2 2.3 3.2 3.0 3.0 3.0 Meter Maintenance Worker 1.0 0.9 0.7 0.4 1.0 1.0 1.1 1.0 1.0 1.0 Water System Operator ----0.7 0.6 -1.0 1.0 1.0 Equipment Operator V 0.9 1.0 0.9 0.9 1.0 1.9 1.0 1.0 1.0 1.0 Equipment Op IVA/Truck Driver III ------1.0 1.0 1.0 1.0 Equipment Operator IVA 4.0 4.0 5.2 4.9 4.7 3.8 3.1 4.0 4.0 4.0 Equipment Operator IVB 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 Equipment Operator IV ------1.0 --- Equipment Operator III 2.6 2.6 2.0 2.0 2.0 1.9 2.0 3.0 3.0 3.0 Equipment Operator II 0.9 1.0 1.0 0.6 1.0 0.8 ---- Yardperson II 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.1 1.1 Maintenance Worker Utilities 2.8 2.4 2.5 4.3 5.0 4.5 5.1 5.0 5.0 5.0 Truck Driver III 2.0 2.0 2.0 2.0 2.0 2.1 3.2 2.0 2.0 2.0 Truck Driver II 2.0 2.0 2.0 1.5 1.0 0.9 ---- Sign Maintainer 1.0 1.0 1.2 1.8 2.0 2.0 2.0 2.0 2.0 2.0 Labourer 14.7 14.8 16.2 14.2 15.6 14.3 13.2 18.5 18.5 18.5 Water Maintenance Worker 2.0 2.3 3.0 2.2 1.9 2.6 3.3 3.0 3.0 3.0 Apprentice -Mechanic ------1.0 1.0 1.0 1.0 Automotive Serviceperson ------0.2 --- Other -----0.4 ---- Full-Time Equivalent 61.2 64.4 69.1 66.7 69.7 69.2 69.9 73.7 73.7 73.7 PWDS –OPERATIONS CENTRE District of Maple Ridge Five-Year Financial Plan 2010 –2014132 The base budgets for 2010-2014 for this department follow, along with the prior year budget and actual amounts for the preceding two years. Financial Plan –Operations All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Expense Burden (Salaries) (multiple)- 7 - 108 -------- Committee Costs (33100-6045)3 4 8 10 2 25%10 10 10 10 Contributions from Others (30000-4820)- 13 -- 120 - 30 90 -75%- 30 - 30 - 30 - 30 Dust Control (35100-8053)2 6 4 4 --4 4 4 4 Environmental Costs (33100-6320)--20 20 --20 20 20 20 Equipment Charges (33100/33200-8035)32 27 38 38 --38 39 41 42 Equipment Maintenance (30000-8030)540 669 522 532 10 2%542 551 560 570 Fees (39000-4220)- 13 - 7 - 10 - 10 --- 10 - 10 - 10 - 10 Freight (12230-7350)5 5 4 4 --4 4 4 4 Fuel (33200-7360)778 584 857 662 - 195 -23%681 700 719 739 Fuel Sales (33200-7361)- 351 - 288 - 397 - 320 77 -19%- 329 - 339 - 348 - 357 GVTA Grant - Downloaded Roads (33100-4261)- 497 - 603 - 701 - 701 --- 701 - 701 - 701 - 701 GVTA Grant - Uploaded Roads (33100-4260)- 2 - 568 -------- Insurance (multiple)133 105 143 150 7 5%156 163 170 170 Maintenance - General (multiple)4,181 4,295 4,156 4,207 51 1%4,365 4,514 4,666 4,822 Preservice Fees (35300-4460)--- 26 - 26 --- 26 - 26 - 26 - 26 Program Costs (33100-6325)10 9 11 11 --11 11 11 11 Prov. Grant (Unconditional) (33100-4253)- 1 - 76 -------- Radio & Communications (33100-6340)10 10 12 12 --13 13 14 14 Salaries (multiple)767 817 902 919 17 2%957 991 1,026 1,062 Small Tools & Equipment (33100-7390)14 16 16 16 --16 16 17 17 Supplies (multiple)68 79 74 72 - 2 -3%73 73 74 74 Training (33100-6400)29 31 24 24 --24 24 24 24 Utilities (33100-6500)16 17 17 17 --17 17 17 17 Vehicle Chgs Contra (Mtce) (33200-7405)- 1,400 - 1,383 - 1,213 - 1,113 100 -8%- 1,143 - 1,171 - 1,200 - 1,223 Vehicle Chgs Contra (Replacmt) (33200-7410)- 842 - 850 - 920 - 1,036 - 116 13%- 1,070 - 1,148 - 1,188 - 1,237 Vehicle Costs (33100-6430)24 15 24 24 --25 26 26 27 Wages (33100-5600)121 122 104 108 4 4%113 117 121 125 Total Expense 3,607 2,928 3,549 3,594 45 1%3,760 3,868 4,021 4,168 Transfers Interest Transfers (33100-ERR-9402)--74 74 --74 74 74 74 Special Projects (33100-6385)235 159 471 -- 471 -100%---- Transfers Out (33100-ERR-9400)864 920 920 1,036 116 13%1,070 1,148 1,188 1,237 Total Transfers 1,099 1,079 1,465 1,110 - 355 -24%1,144 1,222 1,262 1,311 TOTAL OPERATIONS 4,706 4,007 5,014 4,704 - 310 -6%4,904 5,090 5,283 5,479 Comments: -Fuel Sales, Vehicle Chgs Contra (Mtce)–Fuel costs have decreased. -Maintenance –General –The budget includes funding to cover the cost of growth. -Special Projects –The 2009 budget included funding to complete specific projects that were not finished in 2008. The projects that were still outstanding at the end of 2009 will be added to the 2010 budget in future amendments. Financial Plan –Private Service All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Access Culverts (33300-4481)- 23 - 32 -------- Curb Let Down/Rd Extension (33300-4160)- 22 - 8 - 36 - 36 --- 36 - 37 - 37 - 37 Ditch Enclosures (33300-4482)- 3 - 12 -------- Private Xing /Frontage /Storm (33300-4480)- 46 - 20 - 64 - 65 - 1 2%- 67 - 69 - 71 - 72 TOTAL OP-PRIVATE SERVICE - 94 - 72 - 100 - 101 - 1 1%- 103 - 106 - 108 - 109 PWDS –OPERATIONS CENTRE District of Maple Ridge Five-Year Financial Plan 2010 –2014 133 Financial Plan –Sewer Utility All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Investment Interest (60000-4295)- 201 - 203 - 225 - 225 --- 225 - 225 - 225 - 225 M.F.A. Discharge (64000-4380)- 43 - 22 -------- Parcel Charges (61000-4420)- 746 - 778 - 790 - 830 - 40 5%- 872 - 915 - 961 - 1,009 Prov. Grant (Unconditional) (61000-102-4253)- 249 - 264 - 295 - 295 --- 295 - 295 - 295 - 295 Sale of Service (61000-4600)- 185 - 205 - 262 - 275 - 13 5%- 289 - 303 - 318 - 334 Sales (61000-4510)- 5,149 - 5,620 - 5,452 - 5,837 - 385 7%- 6,250 - 6,692 - 7,165 - 7,672 Transfers In (60000-DCC-4910)- 46 --------- Total Revenue - 6,619 - 7,092 - 7,024 - 7,462 - 438 6%- 7,931 - 8,430 - 8,964 - 9,535 Expense Admin Fees (61000-101-6005)2,928 2,861 2,867 3,009 142 5%3,151 3,292 3,434 3,576 Appropriation of Surplus (61000-9010)- 946 - 449 - 449 - 120 329 -73%71 252 802 1,133 Audit Fees (61000-7000)4 4 4 4 --4 4 4 4 Burden (Salaries) (60000-5100)- 1 23 -------- Consulting (60000/61000-7005)15 12 10 10 --10 10 10 10 Contract (64000-7007)1,993 1,993 1,993 1,993 --1,993 1,993 1,993 1,993 Contribution to own Reserves (64000-9020)599 478 -------- Contribution to Self-Insurance (64000-9021)- 54 60 7 7 --7 7 7 7 Debt - Interest (multiple)3 --------- Debt - Principal (multiple)46 --------- Insurance (61000-6210)105 - 7 49 49 --49 49 49 49 Insurance-Adj Fee / Deductible (61000-6211)--5 5 --5 5 5 5 Maintenance - Buildings (62000-8060)245 269 246 251 5 2%258 264 271 277 Maintenance - General (62000/63000-8056)211 222 321 338 17 5%359 378 397 417 Other Outside Services (61000-7051)5 4 4 5 1 25%5 5 5 5 Radio & Communications (61000-6340)6 6 8 8 --8 8 9 9 Salaries (61000-5500)156 185 253 263 10 4%274 283 293 302 Salary Transfers (61000-5450)511 546 546 563 17 3%581 597 614 631 Service Severance Costs (60000-5150)8 7 11 11 --11 11 11 11 Small Tools & Equipment (61000-7390)19 25 10 10 --10 11 11 11 Utilities - Gas & Hydro (61000-6510)16 19 25 25 --25 25 25 25 Utilities - Telephone (61000-6520)1 5 41 41 --41 41 41 41 Total Expense 5,870 6,263 5,951 6,472 521 9%6,862 7,235 7,981 8,506 Transfers Transfer to Capital Funds (multiple)130 52 540 907 367 68%989 1,117 972 1,022 Transfers Out (multiple)66 170 100 100 --100 100 100 100 Total Transfers 196 222 640 1,007 367 57%1,089 1,217 1,072 1,122 TOTAL SEWER UTILITY - 553 - 607 - 433 17 450 -104%20 22 89 93 Comments: -Appropriation of Surplus –Dependent on the extent that planned operating costs and capital expenditures exceed projected revenues. -Parcel Charges / Sales –The budget includes an increase in fees of 5% and an updated projection of the number of properties that will have sewer service. -Transfer to Capital Funds –The amount of planned capital varies year to year. Financial Plan –Sewer Utility –Private Service All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Connection (61000-4140)- 103 - 45 - 82 - 84 - 2 2%- 87 - 89 - 91 - 94 Disconnections (Revenue) (61000-4180)- 3 - 3 - 3 - 3 --- 3 - 3 - 3 - 4 Preservice Fees (61000-4460)-- 6 - 9 - 9 --- 9 - 9 - 9 - 9 Total Revenue - 106 - 54 - 94 - 96 - 2 2%- 99 - 101 - 103 - 107 Expense Connections - Preservice (61000-8011)10 4 13 14 1 8%14 14 14 14 Special Projects (61000-6385)67 5 514 65 - 449 -87%65 65 -- Total Expense 77 9 527 79 - 448 -85%79 79 14 14 TOTAL SEWER-PRIVATE SERVICE - 29 - 45 433 - 17 - 450 -104%- 20 - 22 - 89 - 93 PWDS –OPERATIONS CENTRE District of Maple Ridge Five-Year Financial Plan 2010 –2014134 Financial Plan –Water Utility All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Federal Grant (Conditional) (multiple)- 10 - 2 -------- Fines (71000-4240)- 20 - 40 - 18 - 18 --- 18 - 18 - 18 - 18 Investment Interest (70000-4295)- 218 - 228 - 150 - 150 --- 150 - 150 - 150 - 150 M.F.A. Discharge (74000-4380)- 20 - 148 -------- Parcel Charges (71000-4420)- 67 - 87 - 78 - 85 - 7 9%- 93 - 101 - 110 - 120 Permits (71000-4445)- 1 - 1 -------- Sale of Service (71000-4600)- 2,075 - 2,384 - 2,241 - 2,442 - 201 9%- 2,662 - 2,902 - 3,163 - 3,448 Sales (71000-4510)- 6,166 - 6,737 - 6,892 - 7,662 - 770 11%- 8,519 - 9,472 - 10,531 - 11,708 Transfers In (multiple)-- 26 -------- Total Revenue - 8,577 - 9,653 - 9,379 - 10,357 - 978 10%- 11,442 - 12,643 - 13,972 - 15,444 Expense Advertising (71000-6010)1 1 4 4 --4 4 4 4 Appropriation of Surplus (71000-9010)- 33 - 819 - 819 - 679 140 -17%- 1,215 273 1,054 1,907 Audit Fees (71000-7000)7 7 7 7 --7 7 7 7 Burden (Salaries) (70000-5100)- 20 - 41 -------- Consulting (71000-7005)11 11 10 10 --10 10 10 10 Contribution to own Reserves (74000-9020)564 876 -------- Contribution to Self-Insurance (74000-9021)7 7 7 7 --7 7 7 7 Debt - Principal (multiple)13 --------- Insurance (71000-6210)44 43 43 43 --43 43 43 43 Insurance-Adj Fee / Deductible (71000-6211)--5 5 --5 5 5 5 Maintenance - General (70000/72000-8056)1,203 1,166 1,196 1,236 40 3%1,285 1,328 1,372 1,418 Meter Reading (71000-8049)25 24 14 14 --15 15 16 16 Other Outside Services (71000-7051)88 68 166 198 32 19%438 438 438 438 Purchases (71000-7380)4,387 5,410 5,562 6,171 609 11%6,788 7,405 8,022 8,639 Radio & Communications (71000-6340)8 8 9 9 --10 10 10 10 Salaries (71000/72000-5500)379 407 615 632 17 3%649 665 681 698 Salary Transfers (71000-5450)546 696 696 719 23 3%743 765 787 811 Service Severance Costs (70000-5150)8 7 10 10 --10 10 10 10 Small Tools & Equipment (71000-7390)17 22 14 14 --14 15 15 15 Special Projects (71000-6385)220 78 687 -- 687 -100%---- Total Expense 7,476 7,971 8,226 8,400 174 2%8,813 11,000 12,481 14,038 Transfers Transfer to Capital Funds (multiple)959 1,206 1,586 2,094 508 32%2,771 1,789 1,641 1,560 Transfers Out (multiple)101 348 100 100 --100 100 100 100 Total Transfers 1,060 1,554 1,686 2,194 508 30%2,871 1,889 1,741 1,660 TOTAL WATER UTILITY - 41 - 128 533 237 - 296 -56%242 246 250 254 Comments: -Parcel Charges / Sales of Services / Sales –The 2010 budget reflects a 9% increase and an update to the number of units that are connected to water. -Appropriation of Surplus –Dependent on the extent that planned operating costs and planned capital expenditures exceed projected revenues. -Other Outside Services –There will be costs for our portion of capital projects that the region has underway. Our portion of the costs may be large enough that borrowing is required resulting in debt payments. -Purchases –The cost and consumption of water is expected to increase. -Transfer to Capital Funds –The amount of planned capital varies year to year. Financial Plan –Water Utility –Private Service All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Connection (71000-4140)- 360 - 243 - 166 - 169 - 3 2%- 174 - 178 - 182 - 186 Disconnections (Revenue) (71000-4180)- 7 - 5 - 6 - 6 --- 6 - 6 - 6 - 7 Hydrant Fees (71000-4270)- 17 - 5 - 8 - 8 --- 8 - 8 - 8 - 8 Hydrant Relocation (71000-4142)-- 7 -------- Preservice Fees (71000-4460)--- 10 - 10 --- 10 - 10 - 10 - 10 Tie-Ins (70000/71000-4141)- 108 - 42 - 65 - 65 --- 65 - 65 - 65 - 65 Connections - Preservice (71000-8011)18 21 21 21 --21 21 21 22 TOTAL WATER UTILITY-PRIVATE SERVICE - 474 - 281 - 234 - 237 - 3 1%- 242 - 246 - 250 - 254 PWDS –RECYCLING District of Maple Ridge Five-Year Financial Plan 2010 –2014 135 Services Provided Ridge Meadows Recycling Society (RMRS), a community-based, charitable non-profit organization, in partnership with the District of Maple Ridge provides bluebox recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility, and offers education on environmental issues to all residents of Maple Ridge. As a local employer (64 employees –full and part time), the Society provides entry-level employment and training opportunities, as well as supported work and training for adults with developmental disabilities. RMRS is an award-winning environmental organization that promotes the 3R’s, provides excellent customer service, seeks out partnerships to enhance recycling services and maximise returns on commodities. 2010 Workplan Emphasis Ridge Meadows Recycling Society will continue to reduce solid waste and improve participation rates and customer satisfaction with range of commodities by providing weekly curbside collection to all residents in the urban area of Maple Ridge. RMRS will continue to reduce solid waste by providing a drop off depot for all residents in the District and process commodities to secure the highest market value possible. RMRS will monitor the pilot project for curbside kitchen/ yard waste collection in order to aggressively target the 21% of the waste stream that is organic. RMRS will also expand blue box pickup services further east, expand business recycling, add new extended producer responsibility commodities, implement parking regulations in the difficult to access areas, create a garbage and recycling bylaw, explore framework to include commercial properties and recycling services on the property taxes, and investigate expanding the depot site. RMRS will also provide public education to increase awareness of recycling and other related environmental issues and at the same time provide recycling collection, processing and education to the business community of Maple Ridge and Pitt Meadows in order to increase commercial use of the recycling depot. RMRS will continue to provide employment and training opportunities to people with developmental disabilities in partnership with the Community Living BC – (Formerly: Ministry of Children and Family Development) and other Ministries. Performance Measurement (Appendix C) Provide a safe, supportive work environment for people with developmental disabilities. Our ultimate goal is Zero Waste, with an interim target of 585 kilograms per resident by the year 2015. This represents a 70% diversion rate from the 1995 level of waste going to landfill. District of Maple Ridge Five-Year Financial Plan 2010 –2014136 Financial Plan –Recycling All figures represent $’000 (thousands) 2008 Actuals 2009 Actuals 2009 Budget 2010 Budget Budget ∆ $ Budget ∆ % 2011 Budget 2012 Budget 2013 Budget 2014 Budget Revenue Fees (51000-4220)- 202 - 86 - 100 - 100 --- 100 - 100 - 100 - 100 Lease Expense (51000-004-6230)11 -15 15 --15 15 15 15 Total Revenue - 191 - 86 - 85 - 85 --- 85 - 85 - 85 - 85 Expense Contract (51000-7007)870 936 959 1,071 112 12%1,102 1,134 1,167 1,202 Insurance (51000-6210)2 2 2 2 --2 2 2 2 Vehicle Charges (51000-7400)364 381 404 423 19 5%436 488 503 518 Total Expense 1,236 1,319 1,365 1,496 131 10%1,540 1,624 1,672 1,722 TOTAL RECYCLING 1,045 1,233 1,280 1,411 131 10%1,455 1,539 1,587 1,637 Comments: -Collections of fees on property taxes for recycling are included under the Financial Services –Tax Revenue section in Corporate & Financial Services (CFS). District of Maple Ridge Five-Year Financial Plan 2010 –2014 137 Five-Year Capital Plan Overview Capital Process Capital Works Program Capital Works Business Plan District of Maple Ridge Five-Year Financial Plan 2010 –2014138 CAPITAL PROCESS District of Maple Ridge Five-Year Financial Plan 2010 –2014 139 The District has the primary responsibility for providing a wide range of public infrastructure, facilities, and services. The quality of life of our citizens and the health and welfare of our community is intrinsically tied to the District’s capacity and ability to deliver essential services. The Capital Works Program (CWP) is the long term corporate guide toward the provision of infrastructure, public facilities, equipment, and business systems to provide services. Capital planning over a longer time horizon (15-20 years) promotes better use of the District’s financial resources and assists in the coordination of public works and private development. Long-term capital planning enables the District to optimize the use of resources for the benefit of both the present and future citizens. The CWP is a plan for acquisition, expansion, rehabilitation, and replacement of the District’s capital assets. The CWP is directed by the District’s policies in a way that supports the goals and objectives of the Corporate Strategic Plan. A critical element of a balanced capital program is the provision of funds to preserve and enhance existing facilities and provide new assets to respond to changing service needs of the community based on various business lines, demographic indicators, and growth. The CWP is reviewed at least annually by the Capital Planning Committee to re-evaluate the existing program and address new projects or changes that the departments and special committees deem either critical or important. This is done to ensure the relevancy of the projects being promoted for the coming five-year timeline. The CWP changes are approved through Council’s adoption of the Financial Plan Bylaw following business planning. The CWP identifies capital projects on a priority basis that then drives the financing and timing of improvements to optimize the return on investment and to ensure that allocation of financial resources are done in a responsive and effective manner while moving toward improved sustainability. Sustainability is a term associated with progressive, stable communities. From the infrastructure management and service delivery perspectives, sustainability has been described as “Providing services that meet the needs of the present without compromising the ability of the future generations to meet their own needs.” A key prerequisite of sustainable communities is that they possess sound physical infrastructure. The CWP is an important element of the community’s economic development program. Sustainability is achieved through comprehensive planning to develop strategies for the renewal and replacement of infrastructure and facilities based on implementation of a well conceived long-range infrastructure investment strategy that both strategically and tactically manages the District’s assets and resources for the timely expansion, maintenance, and replacement of infrastructure and facilities. Tangible Capital Assets The District of Maple Ridge has inventoried all physical assets that support municipal services and reports them at historical cost net of accumulated amortization.Annual amortization expense represents the cost of asset use to decision makers and residents.” Funding Sources The table on the next page illustrates the sources of funding for these projects. The proposed CWP is relatively large due to borrowing (Debt Financing) and projected funding from other sources including TransLink and grants from provincial and federal governments. CAPITAL WORKS PROGRAM District of Maple Ridge Five-Year Financial Plan 2010 –2014140 The five-year Capital Works Program is $127 million; 2010 planned capital projects are in excess of $29 million, exclusive of projects that may be carried forward from previous years. It should be noted that developers will contribute millions in subdivision infrastructure to our community and these contributions are not included in our capital plan. Budgets for projects that were approved in previous years, but not completed by the end of 2009 will be included in a Financial Plan amendment in the spring of 2010. Capital Expenditure Program 2010 –2014 ($127 million) Protective Services, $4,543,220 Highways, $59,589,497 Park Improvement, $8,398,523 Sewage, $15,677,796 Water, $22,679,611 Recreation Services, $822,000 Park Acquisition, $4,261,140 Operating Capital, $300,150 Government Services, $1,850,500 Technology, $4,482,172 Drainage, $4,609,032 Capital Projects A complete list of capital projects can be found at the end of this section in Appendix F 2010-2014 Capital Plan Funding Sources ($127 Milliion) Reserves 16% DCC Fund (not debt) 26% Other Funding Sources 4% Sewer Capital 8%Water Capital 11% General Revenue 13% Debt Financing 16% Grants and 3rd Parties 26% CAPITAL WORKS BUSINESS PLAN District of Maple Ridge Five-Year Financial Plan 2010 –2014 141 Services Provided The Capital Planning Committee compiles and prepares the Capital Works Program, coordinates project information for the Long-Term Capital Works Program (15-20 years) with priority given to the upcoming five-year timeframe (2010 –2014), and is responsible for deployment of information relating to the Capital Works Program on the District’s website. The Committee also provides staff support with respect to capital information inquiries and/or requests, maintains the integrity of the data in the corporate business system for long-term capital programming and creating an archive of completed and planned projects, and has the responsibility of administrating the Capital Works Program and associated business systems. 2010 Workplan Emphasis The Committee will work with staff to develop an asset inventory and asset management strategy that will address financial reporting requirements and provide more information about our assets enabling informed decisions regarding asset purchases and maintenance. The Committee will ensure that the District has a well conceived financial strategy for infrastructure and facilities sustainability as a long term objective by updating the infrastructure deficit funding projections annually, developing a financial model for illustrative purposes only, projecting the necessary property tax rate increases to fund the infrastructure deficit in 10, 15 and 25 years, appealing to senior levels of government for ongoing secure funding for infrastructure replacement or access to alternative revenue streams (not property taxes), and continuing to explore funding alternatives (Gravel, Gaming, Grants, Growth). The Committee will undertake a project to explore the merits of migrating the Long Term Capital legacy system to another platform in order to develop a long term capital business solution that better assists with capital programming and asset management and aligns to the goals and objectives of the Strategic Technology Plan. CAPITAL WORKS BUSINESS PLAN District of Maple Ridge Five-Year Financial Plan 2010 –2014142 Operating Budget Implications of the Capital Program and Developer Contributed Assets Many of the incremental operating costs associated with the capital program are identified under the Financial Plan Overview under section 2.4 Budget Allocations for Growth. There are other costs associated with assets that are contributed by developers or in the case of joint services for recreation are purchased by the City of Pitt Meadows. Where new local roads and services are contributed to the Municipality by developers there may not be much in the way of repair costs until later in the lifecycle of the asset. The annual amount set aside for replacement of our assets is not even as much as the amortization, which is based on historical cost not replacement cost. The funding strategy is to increase property taxes by 1% each year to bridge this infrastructure replacement funding gap over time. There is no link between the new assets added each year to an increase in the amount of funding set aside to cover the amortization expense on these assets. Items included under Budget Allocations for Growth include: The funding for the Fire Department increases $50,000 a year to cover the increasing cost of constructing or purchasing of fire halls, vehicles and other equipment. This is in addition to the amount already provided by having the transfer to reserves fire related capital equal to two percent of taxation. Parks Maintenance increased $152,750 in 2010 which is more than it has historically due to the large amount of park inventory added. Software Maintenance & Support receives additional funding of $20,000 to cover incremental costs of new software purchases. The total budget for the area is also adjusted based on maintenance saving due to removed software the updated cost of existing software. The costs associated with growth for support or indirect services are difficult to predict. Each of the three divisions is allocated funds to address growth related pressures. The funding varies slightly year to year but the average increase is targeted at about $65,000 for each division. Operation’s Department and Water and Sewer Utilities received growth funding associated with having additional infrastructure built or turned over to the Municipality from developers. The amount of infrastructure built or turned over will vary year to year. The annual amount to cover transportation and drainage infrastructure is $65,000 with a fair amount of flexibility as to what growth related pressures these funds can address. The annual allotment was allocated to cover operating costs associated with 290 new streetlights, 322 new catch basins, 4.5 km of new storm drainage including settling ponds and sidewalks, signs, road markings, litter pickup, road sweeping, snow removal and roadside vegetation maintenance on 4 km of new roadway. The annual amount for water and sewer maintenance is $15,000 and $10,000 respectively. Several recreation facilities have or will be soon added in the City of Pitt Meadows, a neighbouring community in which we share some services such as recreation and police housing and support. An ice rink was purchased in Pitt Meadows. The operating costs and revenues were added to the Maple Ridge Budget with a net cost in 2010 for Maple Ridge of about $75,000.The South Bonson Amenity Building and a Pitt Meadows Senior’s Pavilion will also be added in Pitt Meadows with annual net costs anticipated to be $107,000 and $32,000 respectfully. The boilers in the Maple Ridge Leisure Centre were replaced with high efficiency boilers, a heat exchange system and solar panels. The annual energy savings is very conservatively estimated to be $65,000. District of Maple Ridge Five-Year Financial Plan 2010 –2014 143 Appendices Mission Statement and Value Statements Vision 2025 Performance Measures Financial Sustainability Plan –Policy 5.52 Infrastructure Funding Strategy Capital Works Program Project Listing 2010-2014 Financial Plan Bylaw 6708 –2009 Glossary of Terms District of Maple Ridge Five-Year Financial Plan 2010 –2014144 APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 District of Maple Ridge Five-Year Financial Plan 2010 –2014 145 The Strategic Plan was developed by Council to guide the development of specific objectives to focus on in order to achieve the community vision. MISSION A safe, livable, and sustainable community for our present and future citizens. VALUE STATEMENTS Leadership To encourage innovation, creativity, and initiative. Service To be fair, friendly, and helpful. Reputation To stress excellence, integrity, accountability, and honesty. Human Resources To recognize that our people are our most valuable resource. Community To respect and promote our community. Stewardship To consider the long-term consequences of actions, think broadly across issues, disciplines and boundaries and act accordingly. VISION 2025 The District of Maple Ridge is among the most sustain- able communities in the world. As a community commit- ted to working toward achieving carbon neutrality, residents experience the value of a strong and vibrant local economy and the benefits of an ongoing commit- ment to environmental stewardship and creation of sta- ble and special neighbourhoods. Maple Ridge is a world-leading example of thoughtful development and a socially cohesive community, especially as it relates to the use of leading edge “environmental technologies,” social networks and economic development. Other mu- nicipalities consistently reference the District of Maple Ridge for its innovative approaches to dealing with seemingly intractable challenges. Strategic Focus Areas Environment Governance Transportation Community Relations Smart Managed Growth Safe and Livable Community Inter-government Relations/Networks Financial Management Economic Development Environment Vision 2025 Maple Ridge continues to lead the nation in preserving and enhancing its community’s quality of life, air, water and land. The District, long a front-runner in the protec- tion of environmentally sensitive areas, is one of the first municipalities to promote green-building and innovative technologies in residential and commercial construction and infrastructure. The District has won a number of awards for its practices relating to energy use in civic buildings and the municipal fleet and its support of community waste reduction activities. Key Strategies Continue to promote individual, business and commu- nity responsibility for the stewardship of natural re- sources Identify and devise effective protective mechanisms for environmental features (such as watercourses) and areas that require special recognition and man- agement In partnership with other levels of government, adja- cent municipalities, First Nations and community groups, develop programs and projects to preserve and enhance the natural assets of Maple Ridge Set targets for the purchase and installation of renew- able energy sources and establish energy efficiency goals for facilities, infrastructure, operations and fleet Lobby senior levels of government to change codes and regulations to promote or require the use of “green” and innovative technology Transportation Vision 2025 Maple Ridge has been able to accommodate tremen- dous population and economic growth by planning growth around multi-modal transportation routes.The District works very closely with the regional transporta- tion authority to ensure that employment centres as well as neighbourhoods accepting increased density or new medium density neighbourhoods would be well served by public transit and a rapid transit metro line. In addi- tion, a third east-west route through the community was added to assist with commercial and private vehicle traf- fic and all-day, two-way commuter rail service is now a reality. The downtown area is an excellent example of creating a pedestrian friendly environment that enables citizens and visitors to easily explore the uptown shops and services before taking a casual stroll down to the riverfront promenade. Key Strategies Maintain and enhance a multi-modal transportation system within Maple Ridge to provide citizens with safe, efficient alternatives for the movement of indi- viduals and goods Promote alternative modes (pedestrian, bike, public transit) of travel to reduce reliance on the automobile Continue to improve the walk-ability of the downtown, ensuring it is pedestrian friendly and accessible, par- ticularly for those with impaired mobility In cooperation with other regional stakeholders, identify improvements to the inter-municipal transportation sys- tem within the Lower Mainland and the Fraser Valley Smart Managed Growth Vision 2025 Maple Ridge has risen to the challenge of accepting growth while at the same time protecting the quality of life and diversity of residential options that is so impor- tant to citizens. By densifying many neighbourhoods, the District has maintained the rural character and APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 District of Maple Ridge Five-Year Financial Plan 2010 –2014146 small-town feel of the community. Specific neighbour- hood plans supported by design guidelines and atten- tion to the natural landscape were keys to retaining the character of neighbourhoods that experienced in-fill. A vibrant, pedestrian-friendly, accessible downtown is the heart and gathering place for the community. Shopping, educational facilities and utility infrastructure were de- veloped concurrent with the new or densified neighbourhoods. Key Strategies Develop land use management and development proc- esses that are clear, timely, open, inclusive and consul- tative Use the Official Community Plan and the District’s Corporate Strategic Plan to ensure growth is well-man- aged and balances the three pillars of sustainability (so- cial, economic and environment) thereby enhancing the unique quality of life in Maple Ridge Develop land use regulations, bylaws, procedures, and practices to implement the Official Community Plan and all other Strategic and Master Plans thereby providing clear interpretation of the District’s direction, goals and objectives Manage existing municipal infrastructure through the preparation of appropriate plans to ensure develop- ment, maintenance and renewal of parks and open spaces; roads; sidewalks; water; sewer and stormwater systems; public buildings as well as data and communi- cations technology Encourage the use of adaptive technologies in new construction so that buildings are flexible to changing needs and demographics Explore the introduction of innovative new infrastructure and technology (such as fibre optics, geo-thermal power and energy from sewer systems) Safe and Livable Community Vision 2025 A community development model is at the heart of the District’s success in meeting the safety, security and social needs of the citizenry. By networking with other levels of government, the RCMP, the School Board, community agencies and business groups and by ca- pacity building with not-for-profits and neighbourhood groups all Maple Ridge residents have their basic health, safety, shelter, food and income needs met; have access to community services to assist them in achieving their full potential; are able to actively partici- pate in civic processes; and can contribute to estab- lishing an exceptionally strong community. Key Strategies Strive for enhanced service levels, quality of life and independence by citizens and community organizations in the delivery of leisure services and other municipal services through community development Develop and implement preventative as well as reactionary plans to address the impacts of emerging social issues on the local community and citizens through social planning and collaboration with other levels of government and local service providers Work closely with the School Board, Health Authority, Regional Library, other levels of government and other agencies to encourage the adequate provision of public services that are not the responsibility of local govern- ment Establish an emergency response and recovery plan in consultation with other public sector agencies, commu- nity groups, and other relevant stakeholders Establish neighbourhood and community education programs to provide citizens with information and mate- rials on emergency planning procedures Ensure development standards incorporate sustainabil- ity, crime prevention, safety and security concepts Develop preventative as opposed to remediation initia- tives in the delivery of fire and police services Ensure that quality emergency services are delivered in a timely, effective and efficient manner through the de- velopment of multi-year Business Plans, which include detailed, sustainable multi-year financial plans Continue with the implementation of the Police and Fire Master Plans Provide a variety of parks, trails, open spaces and gath- ering places Recognize and support the important contribution of volunteers in the community Encourage active and healthy living among citizens through the provision of a variety of exceptional recrea- tional, educational and social activities Preserve and enhance heritage resources to provide citizens with the historic context of the community Encourage citizens and the community to develop their creative potential and a strong sense of community through the provision of excellent arts and cultural op- portunities, special events, educational, and social ac- tivities Financial Management Vision 2025 The District’s award-winning financial, investment, pur- chasing and human resources policies and practices are tightly aligned with and contribute to the District’s con- tinued vision of sustainability Key Strategies Construct financial plans and business plans in accor- dance with the adopted Financial Sustainability Policies Develop multi-year financial plans that not only address immediate needs but also address the longer-term sus- tainability of our community Use a formal, business planning framework as a means to structure decision-making and publicly reporting our performance Identify methods to expand the tax base and generate non-tax revenue Continue to use a user-pay philosophy Review policies and processes to ensure they are consistent with the corporate strategic direction and external influences APPENDIX A & B: MISSION STATEMENT, VALUE STATEMENTS, VISION 2025 District of Maple Ridge Five-Year Financial Plan 2010 –2014 147 Provide high quality municipal services to our citizens and customers in a cost effective, efficient and timely manner Governance Vision 2025 Maple Ridge is a leader in voter turnout for Municipal Elections as more than half of those eligible to vote, ex- ercise that right. Elected officials and District staff con- tinue to confidently lead the community on its journey to achieving its vision. Meaningful engagement of staff, stakeholders and citizens ensures quality decision- making. Politicians and staff model the District’s values and consistently deliver on the commitments, goals and objectives stated in the Strategic Plan and Business Plans. Key Strategies Conduct our business in a manner that upholds and enhances the public’s trust Function as an open government with the greatest possible access by citizens to information and opportu- nity for engagement in decision-making processes Demonstrate leadership in applying and promoting the principles of sustainability recognizing that each individ- ual decision may not be optimal for all pillars of sustain- ability Community Relations Vision 2025 Maple Ridge residents and business owners report very high levels of satisfaction with the District’s efforts to keep citizens informed of municipal plans and projects and to ensure citizens are aware of when and how they can participate in civic processes. Key Strategies Provide a continuum of opportunities that encourage and enable citizen participation in local government and local government decision-making. Develop methods to communicate on a timely basis with citizens and community groups Survey citizens to obtain their views on the community and their satisfaction with District services Provide information about and actively promote the actions individual citizens and businesses can take to augment the District’s sustainability efforts Provide opportunities through events and festivals for growing our citizens’ sense of community Inter-Government Relations/Networks Vision 2025 The District receives outstanding levels of support and cooperation from senior levels of government, crown agencies, the regional district, the school district, our municipal neighbours, First Nations, community groups and corporate Canada because of the strong, positive working relationships, at both the political and staff level, that have been established and nourished over the years Key Strategies Develop and maintain strong, positive working relation- ships with our adjacent neighbours, the municipalities of Pitt Meadows and Mission; the Katzie and Kwantlen First Nations; our fellow members of the Greater Van- couver Regional District and the Fraser Valley Regional District Enhance relationships with provincial and federal employees and politicians to further the legitimate in- terests of the District Continue to leverage our voice and enhance our relationships with the Union of British Columbia Munici- palities, the Federation of Canadian Municipalities and the Lower Mainland Local Government Association Identify and promote the use of partnerships and net- works with public agencies; crown corporations; busi- ness; not-for-profit; community groups; and, volunteers to provide local government and community services in a cost-efficient, effective and timely manner Economic Development Vision 2025 Maple Ridge made the transition from dormitory suburb to employment magnet by carefully targeting businesses that fit within the context of the District’s many neighbourhoods. Commercial ventures were encour- aged in the accessible, pedestrian-friendly downtown and at nodes along major roads; agricultural activities were enabled in the District’s famed rural areas; home- based businesses were encouraged and clean industry was attracted to existing and new business parks cre- ated near key transportation junctions and neighbour- hoods. The District enjoys the many benefits of having the majority of its residents work in the community in which they live. Key Strategies Use a formal economic development strategy, grounded in the principles of sustainability as a means to struc- ture a positive business and investment climate Support the retention and expansion of existing local businesses that add to the quality of life in Maple Ridge Identify, in consultation with community stakeholders, specific new investment and employment opportunities Build a sustainable community that includes a balance of land use types Develop an efficient, customer-service oriented ap- proach to the delivery of municipal services that is timely, cost effective, friendly and efficient Develop and maintain high quality community documentation and promotional material to attract in- vestment and employment Preserve natural assets that could positively contribute to economic development Enhance the trail systems so that they can be used to enhance economic development APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014148 Council and Staff at the District are pleased to present the fourth annual Progress Report to the citizens of Maple Ridge. In 2007 the District committed to specific goals and objectives, and set out ways to measure performance towards achieving them. This section communicates the District’s performance on a variety of goals and objectives within the focus areas identified by Council in the Strategic Plan. The District will continue to measure performance in these areas throughout 2009 and beyond. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 149 Municipal Hall electricity use Target Statement: This is a work-in-progress. Overview: This graph illustrates the annual electricity consumption for the Municipal Hall,measured in kilowatt-hours (kWh)*. Through a partnership with BC Hydro,the District is working to reduce electricity consumption in a variety of ways.As energy efficiency initiatives are implemented,we will report them on the information tab. *A kilowatt-hour is the basic unit of measurement for electrical energy use.If you use a 60-watt bulb for 1,000 hours,then you have consumed 60 kWh of electricity. -Last Data Point: Date:12/31/2009 Target:448459 Kilowatt Hours (kWh) Actual:456561 Kilowatt Hours (kWh) Status Report:The actual electricity consumption was 456,561kWh and the resulting cost was $26,377. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014150 Municipal Office Tower electricity use Target Statement: This is a work-in-progress. Overview: This graph illustrates the annual electricity consumption for the Municipal Office Tower,measured in kilowatt-hours (kWh)*. Through a partnership with BC Hydro,the District is working to reduce electricity consumption in a variety of ways.As energy efficiency initiatives are implemented,we will report them on the information tab. *A kilowatt-hour is the basic unit of measurement for electrical energy use.If you use a 60-watt bulb for 1,000 hours,then you have consumed 60 kWh of electricity. -Last Data Point: Date:12/31/2009 Target:438834 Kilowatt Hours (kWh) Actual:508228 Kilowatt Hours (kWh) Status Report:The actual electricity consumption was 508,228 kWh and the resulting cost was $26,039. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 151 Operations Centre electricity use Target Statement: This is a work-in-progress. Overview: This graph illustrates the annual electricity consumption for the Operations Centre,measured in kilowatt-hours (kWh)*. Through a partnership with BC Hydro,the District is working to reduce electricity consumption in a variety of ways.As energy efficiency initiatives are implemented,we will report them on the information tab. *A kilowatt-hour is the basic unit of measurement for electrical energy use.If you use a 60-watt bulb for 1,000 hours,then you have consumed 60 kWh of electricity. -Last Data Point: Date:12/31/2009 Target:314277 Kilowatt Hours (kWh) Actual:340304 Kilowatt Hours (kWh) Status Report:The actual electricity consumption was 340,304 kWh and the resulting cost was $21,352. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014152 RCMP Building electricity use Target Statement: This is a work-in-progress. Overview: This graph illustrates the annual electricity consumption for the RCMP Building,measured in kilowatt-hours (kWh)*. Through a partnership with BC Hydro,the District is working to reduce electricity consumption in a variety of ways.As energy efficiency initiatives are implemented,we will report them on the information tab. *A kilowatt-hour is the basic unit of measurement for electrical energy use.If you use a 60-watt bulb for 1,000 hours, then you have consumed 60 kWh of electricity. -Last Data Point: Date:12/31/2009 Target:481211 Kilowatt Hours (kWh) Actual:465412 Kilowatt Hours (kWh) Status Report:The actual electricity consumption was 465,412 kWh and the resulting cost was $25,879. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 153 Carbon neutral municipal operations Target Statement: By 2020,the BC Government has committed to reduce its greenhouse gas emissions by 33 per cent from 2007 levels. This target will be used until a Maple Ridge municipal operations target has been selected. Overview: This graph shows the amount of greenhouse gas (GHG) emissions created from the provision of municipal services each year. GHG emissions are produced when we operate municipal cars, fire trucks, street sweepers and lawn mowers; use electricity to light up sports fields, municipal hall and streetlights; burn natural gas to heat municipal swimming pools; throw away garbage that sits in a landfill emitting gases. Measuring our progress is an important part of ensuring reductions continue to happen, as we work towards becoming “carbon neutral.” Note:Prior years’numbers may change slightly as we refine our methodology to align with governing bodies. -Last Data Point:Date:12/31/2008 Target:2431 tonnes of C02 equivalent Actual:2766 tonnes of C02 equivalent Status Report:In 2008,the District’s total greenhouse gas emissions measured 2,766 tonnes. The increase in overall corporate greenhouse gas emissions is due, in large part, to the fact that our community is still growing. The addition of streetlights in new subdivisions, new vehicles to the District’s fleet (diesel recycling trucks), among other things mean that despite the District’s efforts to implement energy saving technology, our emissions may continue to go up before we experience significant reductions. Weather also plays a role. A colder weather season in 2008 resulted in an increase in natural gas consumption. Natural gas is used to heat many municipal facilities, and when it’s cold outside, the thermostat gets turned up to create a more comfortable working environment. With renovations and retrofits incorporating green technologies completed in Fall 2009 at the Leisure Centre and continuing into 2010 at Fire Hall 1, it is expected that corporate greenhouse gas emissions will begin to lessen in 2010. Note: Emissions were calculated using 2007 ICLEI coefficients. 2008 coefficients are expected to be released in July 2010. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014154 Fire Hall I GHG emissions Target Statement: To reduce greenhouse gas emissions by 67%in 2011 from the 2007 baseline.Since the fire hall’s emissions are caused by using electricity and natural gas,reducing emissions also means we will be using less energy and saving money. Overview: This graph represents the greenhouse gas emissions or “carbon footprint”of Fire Hall 1,represented as tonnes of carbon dioxide equivalent.Fire Hall 1,on the corner of Dewdney Trunk Road and 227 Street,will undergo a major expansion in 2008/2009 that will more than double the floor space.The expanded facility will be certified by the Leadership in Energy and Environmental Design (LEED)green building rating system.Geo-exchange technology is just one of the features that will reduce the fire hall’s greenhouse gas (GHG) emissions.The result will be reduced energy consumption,lower costs, and lower greenhouse gas emissions. -Last Data Point: Date:12/31/2008 Target:69 tonnes of C02 equivalent Actual:69 tonnes of C02 equivalent Status Report:Greenhouse gas emissions were higher in 2008 than the prior year.This increase was expected, as the building was open to the elements during portions of construction during the cold winter months, requiring an increase in energy consumption,which drives greenhouse gas emissions.Construction activity will continue throughout 2009 and into 2010,so no reductions in energy or emissions are expected until post-construction. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 155 Leisure Centre GHG emissions Target Statement: To reduce greenhouse gas emissions by 54%in 2010 from the 2008 baseline of 855 tonnes.And since the Leisure Centre’s emissions are caused by using electricity and natural gas,reducing emissions also means we will be using less energy and saving money. Overview: This graph represents the greenhouse gas (GHG)emissions or “carbon footprint”of the Leisure Centre,represented as tonnes of carbon dioxide equivalent.The Leisure Centre in the Maple Ridge town centre underwent an energy retrofit in the Fall 2009 that will significantly lower energy consumption and costs,and cut greenhouse gas emissions by over 50%. Energy efficiency upgrades included the replacement of aging boilers with high-efficiency condensing boilers,installation of a solar hot water system as well as an exhaust reclaim system,dehumidification reclaim system,filter and pump room air conditioning, among other improvements. -Last Data Point: Date:12/31/2008 Target:855 tonnes of C02 equivalent Actual:855 tonnes of C02 equivalent Status Report:Greenhouse gas emissions were slightly higher in 2008 than the prior year at 855 tonnes.Greenhouse gas emissions at the Leisure Centre are driven by energy consumption,which changes year to year according to variations in outdoor weather and temperature. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014156 Vehicle fleet efficiency Target Statement: Increase the overall performance of our transportation vehicle fleet (increase fuel efficiency,reduce costs,reduce greenhouse gas emissions). Overview: An efficient vehicle fleet means reduced operating and replacement costs and reduced greenhouse gas emissions. Converting some of our fleet to hybrid vehicles will go a long way toward these objectives.For some vehicles,such as dump trucks and street sweepers,there are few or no hybrid options.But as our transportation vehicles (those that are primarily used to transport people only)are retired and replaced with hybrid vehicles,the District is moving toward i ts goal of becoming “carbon neutral”(no net greenhouse gas emissions). -Last Data Point: Date:12/31/2009 Target:57 %transportation units converted Actual:55 %transportation units converted Status Report:Purchased 4 hybrids (Escape Wagons).Total fleet consists of 40 vehicles including 22 hybrids. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 157 Community GHG emissions Target Statement: By 2020,the BC Government has committed to reduce its greenhouse gas emissions by 33 per cent,compared to 2007 levels.This target will be used until a community target specific to Maple Ridge has been adopted. Overview: The Community Energy and Emissions Inventory (CEEI)is an initiative of the BC Ministry of Environment,which provide community-wide GHG emission estimates in three primary sectors -on-road transportation, buildings, and solid waste. These reports meet the District of Maple Ridge’s Climate Action Charter commitment to measure and report on our community’s greenhouse gas (GHG)emissions. The CEEI reports will help the District establish GHG targets,policies,and actions in official community plans or regional growth strategies. -Last Data Point: Date:12/31/2007 Target:381980 tonnes of C02 equivalent Actual:381980 tonnes of C02 equivalent Status Report:Source:Draft Community Energy &Greenhouse Gas Emissions Inventory:2007 Report dated March 11, 2009,from BC’s Ministry of Environment. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014158 Protect lands adjacent to watercourses Target Statement: Identify and protect environmental features and areas that require special recognition and management to promote sound environmental practices. Overview: Minimizing the encroachment of development into watersheds provides habitat protection for risk management, recreational corridors,and protection of highly sensitive fish and wildlife habitat. For watercourse setback areas and steep hillside areas with slopes greater than 25%,protection through dedication of parkland or through conservation covenant,is required with each development application. -Last Data Point: Date:12/31/2009 Actual:22.88 hectares Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 159 Tree planting initiative Target Statement: Promote individual and community responsibility for the stewardship of natural resources. Overview: The Community Ecosystem Restoration Initiative represents a unique community approach to fighting climate change through the enhanced removal of carbon dioxide from the atmosphere.Carbon dioxide is the “greenhouse gas”most responsible for climate change.Healthy ecosystems absorb vast tonnages of carbon dioxide while releasing 2.5 tonnes of oxygen for each tonne of carbon dioxide absorbed. Using conservation lands under the District’s control,ecosystem restoration work including tree planting in the order of 300,000 (date for completion to be determined)trees and management of invasive species,is being undertaken under the direction of a project steering committee and funded by various corporate sponsors such as BC Hydro,Small Potatoes Urban Delivery,the Globe Foundation,the Director’s Guild and others.In addition to the sequestration of 2,240,000 tonnes of carbon dioxide at year 80 after intervention, other benefits include hydrological stabilization of watersheds,wildlife habitat enhancement,and recreation benefits. -Last Data Point: Date:12/31/2009 Target:240000 trees planted Actual:85000 trees planted Status Report:No new areas were identified for planting in 2009. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014160 Encourage residents and business owners to reduce,reuse,and recycle Target Statement: Our ultimate goal is Zero Waste,with an interim target of 585 kilograms per resident by the year 2015.This represents a 70%diversion rate from the 1995 level of waste going to landfill. Overview: This graph represents the kilograms of waste that are recycled,diverted from landfills,shown as kilograms per Maple Ridge household.Households include single family homes and apartment units.The ultimate goal is Zero Waste, with a 2015 target for the Metro Vancouver region of 70%from 1995 levels,which equates to 585 kilograms per Maple Ridge household.Priority must be given to the first two R’s (reduce and reuse)as the best long-term method to achieve our goal.Together with recycling efforts,a reduction in tonnage will reflect a change in behaviour as residents make choices that are better for the environment. In 2007 Maple Ridge did a waste composition study that indicated 36%of the waste stream is organics (yard and garden waste,wood and food waste).Aggressively targeting the organics portion of the waste stream will achieve our target of 70% diversion. -Last Data Point:Date:12/31/2009 Target:491 kg waste diverted per household Actual:392 kg waste diverted per household Status Report:The 2009 amount of waste diverted from landfill to recycling programs was 392 kilograms per household. This is calculated by taking divided by the total waste diverted to recycling of 9,455,510 kilograms,divided by 24,141 properties.Although the graph shows a decline,the waste diverted to recycling is a component of the total waste stream, and for 2009,the total waste stream also declined.THIS IS A GOOD THING!Less waste ended up going to landfill,and this is the desired outcome —it’s just more difficult to measure. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 161 Improve traffic safety Target Statement: The current target statement is to reduce the number of automobile crashes by 30%from the 2003 baseline by 2010, improving traffic safety on our road network for all users,including pedestrians and cyclists. Because the Safer City program has evolved over time and the population of Maple Ridge and traffic volumes have increased since 2003,the target is being reviewed in 2010. Overview: This graph provides information regarding the number of crashes that occur each year in Maple Ridge.Also presented on the graph as the base line,is the number of crashes (both injury and non-injury)that occurred in 2003 and a target based similarly to that established by the Council of Ministers for Transportation and Highway in Road Safety Vision 2010.The target is to reduce the number of crashes in 2010 by 30 percent of the crashes that occurred in 2003.See the information tab to learn more about the variety of factors affecting road safety in the community.New data is available in May every year. -Last Data Point: Date:12/31/2008 Target:1385 traffic accidents Actual:2308 traffic accidents Status Report:In 2008,a number of Safer Cities improvements were implemented,including intersection improvements on 232 Street at 128 Avenue,several pedestrian facility improvements and traffic calming initiatives, and cycling facility improvements at 240 Street from Dewdney Trunk Road to 113 Avenue.Details are outlined on the information tab. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014162 Provide safe,serviceable roads Target Statement: Protect our investment in roads infrastructure and provide safe,serviceable road network for the community, whereby 100% of our roads are at or above “acceptable”condition. Overview: The District’s Operations Department maintains a road network of over 470 kilometres.Keeping the roads in good shape involves inspections,shouldering and grading,sweeping,ice control,curb repair,roadside mowing, asphalt patching,crack sealing,and road marking for traffic lanes,crosswalks,arrows,etc.Enhancing the safety of motorists,pedestrians,cyclists, and equestrians is a priority. -Last Data Point: Date:12/31/2009 Target:100 %roads in acceptable condition Actual:69 %roads in acceptable condition Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 163 Transportation to work Target Statement: Increase the percentage of the workforce using public transit,walking or cycling to commute to work. Overview: This graph shows the percentage of workers living in Maple Ridge who use public transit,walk or cycle to commute to work. Getting cars off the road reduces greenhouse gases,improves air quality,and can delay or reduce the need to provide and maintain additional capacity for automobiles. -Last Data Point: Date:12/31/2006 Actual:11.4 %Bus,Walk or Bicycle Status Report:In 2006,11.4%of workers living in Maple Ridge used public transit,walked or cycled to commute to work. 80%of workers drove a car,van or truck,and another 7%were passengers in vehicles.See the information tab for detail and comparison to Metro Vancouver. Source:Statistics Canada,2006 Census,Mode of Transportation to Work table APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014164 Increase residential density in the Town Centre Target Statement: Encourage residential development in the Town Centre. Overview: Maple Ridge’s relative affordability within the region has drawn steady growth to the community.Accommodating this growth in a sustainable manner can be achieved by increasing density within the Town Centre,where transit and amenities are close at hand.Residential units in the Town Centre are expected to reach 11,065 by 2021. -Last Data Point: Date:12/30/2009 Target:5677 residential units Actual:5175 residential units Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 165 Provide new park areas Target Statement: Provide new park areas in consultation with residents to determine needs and ensure maximum use of the facilities. -Last Data Point: Date:12/31/2008 Actual:54 #of municipal parks Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014166 Emergency Operations CentrelEmergency Social Services activities Target Statement: Ensure adequate commitment to Municipal Emergency Program staff and volunteer development. Overview: Emergency preparedness in the community is enhanced by providing opportunities for District staff,volunteers, and agency designates to develop their skills through training and real or simulated response situations. In addition,information sessions are provided to citizens and community groups. -Last Data Point: Date:12/31/2009 Target:400 hours Actual:1493 hours Status Report:The Emergency Program was activated approximately once a month in 2009 for various responses from fire to quarantine.There is also an active training schedule which includes training for new people as well as updates and tabletop exercises for more experienced Emergency Social Services volunteers and Emergency Operations Centre participants.ESS has focused training on volunteer management with the inclusion of the new Volunteer2 software.The Emergency Program has also implemented a notification system that will assist in notifying team members. Total hours consists of activations,training,and exercises.Table under information tab provides a breakdown of each activity. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 167 Provide high quality drinking water Target Statement: Provide high quality drinking water to homes and businesses. Overview: The District’s Operations Department maintains 373 kilometres of water mains and in 2008 distributed 11,416,010 cubic metres of water.In addition to providing high quality,safe drinking water,ensuring the security of the water distribution system is a priority,along with ensuring an adequate supply of water flow for fire protection. -Last Data Point: Date:12/30/2009 Target:0.7 #water complaints/1,000 people Actual:0.2 #water complaints/1,000 people Status Report:The goal is to have a LOWER number of complaints than the baseline and the target,which represent the national average of participating communities in the benchmarking exercise. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014168 Maintain a dependable sewage system Target Statement: Maintain an effective and reliable sanitary sewage collection system. Overview: The District’s Operations Department maintains 261 kilometres of gravity sanitary sewer.Maintaining a dependable sewage collection system with minimal blockages is a priority,as well as minimizing the environmental impact of blockages and overflows. -Last Data Point: Date:12/31/2008 Target:2.7 blocked sewers/100 km length Actual:0.9 blocked sewers/100 km length Status Report:The goal is to have a LOWER number of blockages than the base line and the target,which represents the national average of participating communities in the benchmarking exercise. There is a time lag until when the target (national average)is known,so last year’s target has been used temporarily. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 169 Reduce fire incidents Target Statement: Reduce the number and seriousness of emergency incidents through an aggressive program of proactive inspections and public education. Overview: In 2006,the definition of a “fire incident”was expanded to include all fire incidents,such as garbage fires,brush fires,etc. nder the previous definition,the number of incidents for 2006 would have been 136.In subsequent years,all incidents will be reported. -Last Data Point: Date:12/31/2009 Actual:266 fire incidents Status Report:12/31/2009 APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014170 Fire inspections of multifamily residential structures Target Statement: Reduce the number and seriousness of emergency incidents through an aggressive program of proactive inspections. Overview: An aggressive program of proactive inspections of multi-family residential structures is intended to reduce the number and seriousness of emergency incidents. -Last Data Point: Date:10/7/2009 Target:141 inspect multi-family structures Actual:126 inspect multi-family structures Status Report:126 inspected out of 129 APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 171 Students attending fire safety education sessions Target Statement: Reduce the number and seriousness of emergency incidents through an aggressive program of public education sessions. Overview: The goal is to meet or exceed the number of fire safety education sessions provided to students.Kindergarten-Grade 3 and Grades 5-6 are alternated from year to year.2005 and 2007 saw participation from Grades 5-6 and 2006 and 2008 saw participation from Kindergarten-Grade 3. -Last Data Point: Date:12/31/2009 Target:1858 students attend public education Actual:2061 students attend public education Status Report:Target should be reduced to reflect enrolment APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014172 Reduce Fire Hall I response time Target Statement: To reduce Fire Hall I response times to 7 minutes,90%of the time. Overview: Prior to 2005,the Maple Ridge Fire Department was composed of paid-on-call members,who responded to emergency calls on a volunteer basis.In a growing community where 65%of the workforce are employed outside the municipality,the low numbers of volunteers responding,particularly during weekday daytime, was becoming a concern.A strategy to move toward a composite fire service delivery model,made up of paid-on-call and full-time career firefighters,was developed as part of a Fire Master Plan.Because of the significant cost to the community,this plan is being implemented gradually.The results are being closely monitored.The hiring of full-time career fire fighters is intended to reduce the time it takes to respond to emergency calls.A target of 7 minutes,from dispatch to arrival at the scene,applies to the Fire Hall No.I area,where full-time fire fighters are stationed,and it is intended to be met 90%of the time.Response times for Fire Hall No.2 and 3 areas have also been reduced,as Fire Hall No.I fire fighters respond throughout the District. -Last Data Point: Date:I2/3I/2009 Target:7 minutes Actual:5.I5 minutes Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 173 Reduce fire losses Target Statement: Reduce the severity of fires through adequate response times and personnel. Overview: The value of fire losses per 1,000 population decreased in 2008 due to an overall decrease in the total fire losses for 2008 (31) compared to 2007 (55).There was an increase in the average fire loss per incident and one of the factors that affects this calculation is the ever-increasing costs to repair fire-damaged structures, which increases the overall cost of the losses. -Last Data Point: Date:12/31/2009 Actual:8642 dollars Status Report:12/31/2009 APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014174 Number of youths in diversion Target Statement: Divert first time youth offenders through the youth diversion program. Overview: The Ridge Meadows Youth Diversion Program was established in 1994 to divert first-time young offenders away from the court system.It works on the philosophy of immediate consequences for crimes,restitution to victims,and mentoring.In addition to giving first-time offenders a second chance,the program also saves money.It costs seven times more to put a youth through the court system than the diversion program. Youths are recommended for diversion on a case by case basis by both police and court. -Last Data Point: Date:12/31/2009 Actual:131 #youths in diversion Status Report:In 2009,131 youths (51 females and 70 males)participated in the Youth Diversion Program.92 of these participants reside in Maple Ridge,23 in Pitt Meadows,plus 6 from other area resident referrals. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 175 Rate of youth diversion recidivism Target Statement: Achieve a 75%success rate for youths diverted who do not reoffend. Overview: The Ridge Meadows Youth Diversion Program was established in 1994 to divert first-time young offenders away from the court system.It works on the philosophy of immediate consequences for crimes,restitution to victims and mentoring.In addition to giving first-time offenders a second chance,the program also saves money.It costs seven times more to put a youth through the court system than the diversion program. Police are targeting a 75%success rate for youths they send to diversion.In other words,if under 25%of youths reoffend the program is considered successful.The rate of youth recidivism was in its third year for 2008, and it represents the percentage of first-time young offenders who re-offend within one year of their participation in the diversion program. -Last Data Point: Date:12/31/2008 Target:25.02 %of youths who reoffend Actual:30 %of youths who reoffend Status Report:70%of youth diverted to this program have completed diversion and did not re-offend within a year after completion.If we were to add the numbers for partial compliance,then the recidivism figure would have risen to 83%of youths who did not re-offend. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014176 Substance misuse prevention Target Statement: Support the work of Substance Misuse Prevention Standing Committee of the Community Network to address the 10 priority recommendations outlined in the 2007 Substance Misuse Prevention Strategic Plan “Putting the Pieces Together”. Overview: After extensive community consultation,Substance Misuse Prevention Task Force of the Social Planning Advisory Committee completed and released its final report,which outlined a Strategic Plan,‘Putting the Pieces Together, containing 33 recommendations.The report was then endorsed by the Social Planning Advisory Committee and Maple Ridge Council. At a community prioritization workshop,the Substance Misuse Prevention Committee received direction to focus on the 10 recommendations that were selected as community priorities. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 177 Property crime offences Target Statement: Reduce by 5%the number of property crime offences. Overview: Local detachment focus in 2008 was to develop and implement strategies that address community crime problems, identify emerging problems,prolific offenders,and hotspots so that criminal intelligence could be coordinated in an effort to decrease property crime offences in our communities. -Last Data Point: Date:12/31/2009 Target:3649 #of property crime offences Actual:5257 #of property crime offences Status Report:Property Crime represents 66%of total Criminal Code offences for the fourth quarter of 2009 and is trending down by 15%.This positive trend in property crime offences became evident during the month of November,unlike previous months were increases of up to 16%were reported.The end result year over year,is an overall 2%decrease (82 offences)within this category. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014178 Bylaw complaints concluded Target Statement: Ensure public compliance with Municipal bylaws. Overview: A cooperative approach to bylaw enforcement issues is achieved through effective partnerships with the RCMP, SPCA, Ministry of Health,Community Outreach,Downtown Parking Association,Business Improvement Association,Adopt-a-Block Society,and other agencies.A 2008 priority involved work towards the development of a new animal shelter,implementation of a comprehensive dog licensing program, and completion of the corresponding new animal services business plan. -Last Data Point: Date:12/31/2009 Target:100 %complaints concluded Actual:84.45 %complaints concluded Status Report:Proactive enforcement in the downtown core and for dog licensing created an increase in bylaw complaint files received.Of the 6,851 complaints received during 2009,almost 85%were concluded. Files are not necessarily concluded in the same month that they are received. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 179 Healthy neighbourhood development Target Statement: Support the Building Community Solutions Steering Committee in their goal of identifying and supporting leadership development and strengthening of neighbourhoods through the promotion and implementation of the Neighbourhood ‘Seed Grant’program. Overview: Support the Building Community Solutions Steering Committee in their goal of encouraging the development of healthy neighbourhoods:through community education;by supporting the development of connections and networks,and by developing and promoting programs and tools designed to assist in strengthening neighbourhoods. -Last Data Point: Date:12/31/2009 Target:30 #of neighbourhood seed grants Actual:19 #of neighbourhood seed grants Status Report:The number of Seed Grants administered in 2009 was down due a gap in funding source.The Building Community Solutions Steering Committee was notified by United Way of the Lower Mainland that this project which had been funded since 2000 would no longer been funded.Since that time,a small amount of additional funding was received to support a smaller number of Seed Grants.The Committee continues to look for sustainable funding for this valuable program that encourages healthy neighbourhoods in our community.The target has been lowered for 2010 from 40 to 30. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014180 Adults who are vigorously active Target Statement: Create a community culture where active living is part of daily life. Overview: “Creating a community culture where active living is part of daily life”is promoted through the provision of active programs and facilities,active campaigns,and the development of active resources such as the Outdoor Trail &Walking Guide. The 2008 survey measured “The percentage of adults who are vigorously active four or more days of the week”. -Last Data Point: Date:12/31/2008 Target:55 %of population that is active Actual:49 %of population that is active Status Report:Source:Parks and Recreation Survey conducted by Points West Consulting Inc.2008. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 181 Children who are vigorously active Target Statement: Create a community culture where active living is part of daily life. Overview: “Creating a community culture where active living is part of daily life”is promoted through the provision of active programs and facilities,active campaign messaging,and the development of active resources such as the Outdoor Trail and Walking Guide. The 2008 survey measured “The percentage of children who are vigorously active four or more days of the week”. -Last Data Point: Date:12/31/2008 Target:65 %of population that is active Actual:60 %of population that is active Status Report:Source:Parks and Recreation Survey conducted by Points West Consulting Inc.in 2008. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014182 Citizens who use Parks &Leisure Services Target Statement: Ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles. Overview: Parks &Leisure Services (PLS)ensure that a broad range of opportunities are accessible to citizens to participate in.This includes both indoor and outdoor leisure,recreation,and social pursuits.The scope of the opportunity that is provided to the community is enhanced through partnerships with community volunteers, not-for-profit service providers,and local businesses that offer recreation services to the community in partnership,alongside or on behalf of PLS. -Last Data Point: Date:12/31/2008 Target:90 %of population that use PLS Actual:85 %of population that use PLS Status Report:Percentage of citizens who use available Parks &Leisure Services. Source:Parks and Recreation Survey conducted by Points West Consulting Inc in 2008. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 183 Low income citizens accessing recreation services Target Statement: Increase participation of those not currently involved in leisure activities due to financial barriers. Overview: Parks &Leisure Services offers a number of low-cost recreation opportunities to ensure that services are accessible to all citizens.In addition,the department oversees the Participation Program,which provides reduced admission and registration fees to families with a low-income.The department also collaborates with other agencies such as School District 42 and corporate sponsors that support recreation access initiatives. -Last Data Point: Date:12/31/2009 Target:20 %low-income citizens served Actual:16.82 %low-income citizens served Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014184 Citizens who are satisfied with Parks &Leisure Services Target Statement: Ensure appropriate services are available for present and future customers and citizens to live healthy lifestyles. Overview: Parks &Leisure Services include a broad range of opportunities for citizens to participate in active and social activities designed for children,youth,adults,families,and senior citizens.This includes group and individual fitness,aquatic, skating, outdoor,and social programs as well as sport fields,parks,trails,and dyke trails. -Last Data Point: Date:12/31/2008 Target:90 %population that is satisfied Actual:81 %population that is satisfied Status Report:Percentage of citizens who are satisfied (rated as Excellent or Good)with Parks &Leisure Services. Source:Parks and Recreation Survey conducted by Points West Consulting Inc in 2008. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 185 Capital works program Target Statement: Provide high quality municipal services to citizens and customers in a cost effective and efficient manner. Overview: This graph shows the ratio of actual to budgeted expenditures for completed projects in the key categories of our water, sanitary sewer,drainage &road infrastructure networks as well as capital projects in the parks area. Accuracy in preparing project budgets is important,both to aid in the allocation of District resources and to provide a base to compare actual expenditures against.Spending within the budget is important,although there may be situations in which a decision to do otherwise makes sense and is consequently approved. -Last Data Point: Date:12/31/2008 Target:12463220 dollars Actual:12449030 dollars Status Report:Approved requests for additional funding not yet adopted by bylaw may not be reflected in budget figures. Project budgets may not reflect increases in the market value of land,therefore,land acquisitions may cost more than initially planned. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014186 Best practices in infrastructure management Target Statement: Ensure infrastructure serves the community in a manner that maintains health,safety,and quality of life. Overview: The District has an investment in infrastructure and other assets with an estimated replacement cost of $1.04 billion,all of which are aging at different rates and will eventually have to be replaced.To properly fund rehabilitation and replacement, estimates show that the District should be spending on average over $29 million every year.The District’s actual expenditures are about $5 million.If this gap is not addressed,it will continue to accumulate,creating a liability for future taxpayers.In addition,the District continues to add assets as the community grows and this is compounding the funding issues around asset replacement. Most Canadian municipalities are facing the same issue. However,because we have relatively newer infrastructure,the District has an opportunity to get ahead of the curve. -Last Data Point: Date:12/31/2008 Target:29646624 $spent on infrastructure rehab Actual:5500000 $spent on infrastructure rehab Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 187 Business planning process Target Statement: Have an adopted 5-year financial plan in place before the year begins. Overview: The District uses a rigorous,multi-year business and financial planning process.A key outcome of this process is the 5-year financial plans (budgets)that authorize spending.One measure of the strength of the business planning process is early adoption of a financial plan bylaw.Having a bylaw in place before the year begins allows work plans and capital projects to begin early in the new year,rather than waiting for budget approval later in the year.This improves our access to contractors, consultants,equipment and supplies, and maximizes the time available to carry out the work. This graph represents when each financial plan bylaw is adopted by Council,with points allocated as follows: 3 =adopted in December prior to the start of the 5-year financial plan 2 =third reading in December;adopted in January 1 =third reading and adopted in January 0 =financial plan is adopted after January -Last Data Point: Date:12/31/2009 Target:2 points Actual:2 points Status Report:The bylaw for the 2010-2014 Financial Plan Bylaw No.6708-2009 was given third reading on December 8, 2009,with final adoption on January 12,2010. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014188 Property tax revenue Target Statement: Property tax revenue must keep pace with growth in the community,demand for enhanced services,and the rising cost of existing services. Overview: This graph shows property taxes levied for general purposes.Council has made every effort to manage costs and to have tax increases at an acceptable and predictable level.The information tab provides more details. -Last Data Point: Date:12/31/2009 Target:51517019 dollars Actual:49637858 dollars Status Report:Property tax revenue of $49.6 million represents a 7.8%increase over the prior year.This is a combination of 2.5%in new growth,a 3.9%general tax increase,and a 1.4%Fire Services Improvement Levy.Property tax revenue in 2009 increased $1,120,000 due to new construction. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 189 Building permit revenue Target Statement: -Last Data Point: Date:12/31/2009 Target:1532182 dollars Actual:1419123 dollars Status Report:Reporting period 12/31/2009 APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014190 Gravel sales revenue Target Statement: -Last Data Point: Date:12/31/2009 Target:272727 dollars in gravel sales Actual:500000 dollars in gravel sales Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 191 Business licence revenue Target Statement: -Last Data Point: Date:12/31/2009 Target:472727 dollars Actual:574081 dollars Status Report:As a result of the economic slowdown fewer community and home based business licences were renewed in 2009,contributing to overall lower revenues from this source. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014192 Dog licence revenue Target Statement: To ensure dog owners contribute toward the cost of animal control. Overview: This graph illustrates the amount of dog license revenue the District of Maple Ridge collects.The cost of operating the Animal control program is funded in part through revenue collected from dog licenses.The remainder is funded through general revenue. The revenue spikes in 2007-2008 are primarily due to two factors:a $10 increase in license fees to fund debt payments for a new animal shelter;and the license renewal/collection program was reconfigured,resulting in a reduction in the number of unlicensed dogs.More details are provided on the information tab. -Last Data Point: Date:12/31/2009 Target:217273 dollars Actual:281684 dollars Status Report:8,852 licences issued.The revenue increase was primarily due to the 405 increase in licences issued. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 193 GVRD water purchases Target Statement: -Last Data Point: Date:12/31/2009 Target:5757818 dollars Actual:5410250 dollars Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014194 GVRD sewer costs Target Statement: Overview: This graph shows the amounts levied by the Greater Vancouver Sewerage &Drainage District (GVS&DD)for Maple Ridge’s share of the operation and maintenance of the sewer system.It does not include amounts levied annually by the GVS&DD for debt servicing of approximately $1.99 million. -Last Data Point: Date:12/31/2009 Target:2791351 dollars Actual:2861277 dollars Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 195 Maximize return on investment Target Statement: Maximize the return on cash and investments held by the District,while maintaining the safety and liquidity of the underlying funds. Overview: The District maintains cash balances for several reasons.For example,property tax revenue arrives generally all at once to fund a year of expenditures.In addition,reserve balances are held for a variety of reasons such as for long-term capital projects.The Finance Department manages a portfolio of investments averaging over $88 Million.A conservative management philosophy is based primarily on safety, liquidity,and return on investment. -Last Data Point: Date:12/30/2009 Actual:2.8 %return on investments Status Report:This is an estimate only for 2009.The reduced return on investments and benchmark is due to interest rates being at or near historic lows. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014196 Access to information and decision-making processes Target Statement: Agendas for Council meetings will be posted to the District website by 10:00 am on the Friday before the meeting 90%of the time. Overview: The District encourages citizens to participate fully in the decision-making processes and affords every opportunity for access to the information needed to do so.Agendas and minutes are posted to the website in advance of meetings.Citizens are able to attend most meetings and ask questions of Council at the appropriate time or make arrangements to appear as a delegation. Correspondence to Mayor and Council is responded to in accordance with Policy No.3.08. -Last Data Point: Date:12/31/2009 Target:90 %agendas posted by 10 am Actual:90 %agendas posted by 10 am Status Report:Improvements to the publishing software should enable the District to maintain or better our target of 90%. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 197 Website visits Target Statement: Raise website visits by 5%per year from 2007 baseline by driving more District business to the website with quality information and services. Overview: In terms of the best way of communicating with residents,preferences continue to shift away from traditional print toward digital mediums.It is expected that the District website will become increasingly important in communicating and providing services to residents.Reported use of the District website has surged from 48%of residents in 2006 to 72%in 2008. -Last Data Point: Date:12/31/2009 Target:408809 visitors Actual:458928 visitors Status Report:Website visits increased by 15.26%over 2008 as a result of many new features being added. These include online services,Council This Week,and My Maple Ridge. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014198 Citizen dissatisfaction with District information Target Statement: Reduce citizen dissatisfaction levels with the types of information received from the District by 5%per year. Overview: Citizen dissatisfaction with access to information should decline as more types of information are made available and greater use is made of the District website.Dissatisfaction levels have dropped somewhat over the surveys. -Last Data Point: Date:12/30/2008 Target:36 %dissatisfied citizens Actual:38 %dissatisfied citizens Status Report:Source:Maple Ridge Citizen Satisfaction Survey,Mustel Group APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 199 Provide work opportunities for people with developmental disabilities Target Statement: Provide a safe,supportive work environment for people with developmental disabilities. Overview: Through the District’s partnership with Ridge Meadows Recycling Society (RMRS)and Community Living BC,people with developmental disabilities are provided with employment and training opportunities. This graph represents the number of hours in work and training provided each year for this segment of our community, assisting their integration into the community. -Last Data Point: Date:12/31/2009 Target:15000 hours Actual:13924 hours Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014200 Support firefighters’charities Target Statement: Demonstrate the firefighters’dedication to the community,high morale in the organization and the spirit of cooperation and inclusiveness between the full-time and part-time members. Overview: The Fire Department’s Charities Committee holds several events throughout the year including a Car Wash for the Hospital Burn Unit,Head Shave for Cancer,Boot Drive for Muscular Dystrophy,and the Firefighters’ for Families Food Drive. -Last Data Point: Date:12/31/2009 Target:20000 dollars Actual:26211 dollars Status Report:Since the Maple Ridge Fire Department Charities Committee began their fundraising efforts in 2002,a total of $270.914 has been raised. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 201 Aquatics volunteers Target Statement: Support and promote citizen volunteer participation as a valuable leisure and recreation activity. Overview: The Maple Ridge Aquatics volunteer program effectively supports District economic sustainability efforts by creating employment opportunities and specialized career training for citizens,similar to the Fire Hall and the Youth Futures volunteer program areas. -Last Data Point: Date:12/31/2009 Target:15 aquatics volunteers Actual:13 aquatics volunteers Status Report:The total for 2009 was 450.95 hours with 13 volunteers. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014202 Community volunteers Target Statement: Support and promote citizen volunteer participation as a valuable leisure and recreation activity. Overview: Volunteerism can be a valuable leisure and recreation activity for citizens,and can also help to develop and grow a sense of community among citizens.The District supports the training and development of individual volunteers and a volunteer board of directors through community workshops and participation on the volunteer network. -Last Data Point: Date:12/31/2008 Target:35 %of population that volunteers Actual:34 %of population that volunteers Status Report:One-third (34%)of Maple Ridge residents volunteered within the community during 2008.The proportion of Maple Ridge residents who say they have volunteered has increased marginally since 2002 (up four percentage points from 30%) Source:Parks and Recreation Survey conducted by Ipsos-Reid in 2008. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 203 Emergency Services volunteers Target Statement: Support and promote citizen volunteer participation as a valuable leisure and recreation activity. Overview: Volunteers provide an invaluable service to the community through their involvement with the Ridge Meadows Volunteer Crime Prevention programs,Search &Rescue initiatives,and call-outs with Emergency Social Services programs. -Last Data Point: Date:12/31/2009 Target:1331 volunteer hours Actual:96 volunteer hours Status Report:Meetings 20 hours Training 76 hours APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014204 Parks &Leisure Services volunteers Target Statement: Support and promote citizen volunteer participation as a valuable leisure and recreation activity. Overview: Volunteers play a significant role in creating our dynamic community through engaging citizens from all walks of life in many positive community activities.For example,citizens donate their time to advocating for green spaces,preparing for emergencies,caring for vulnerable people,assisting fire and police services, helping with swimming lessons and youth and seniors’activities and more.Volunteers are a gift to our community and fully appreciated for the rich benefits of their time and efforts. -Last Data Point: Date:12/31/2009 Target:28000 volunteer hours with PLS Actual:26113 volunteer hours with PLS Status Report:New volunteer software improved the ability to accurately track volunteer statistics.An increase in volunteer hours was partially due to the 2009 Disability Games. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 205 Promote community group independence Target Statement: Promote independence and a sense of responsibility for the delivery of leisure services by community groups. Overview: The District takes a lead role in educating staff,community partners,and volunteers on the community development philosophy to create a common understanding.Support is provided to community groups in developing a long-term vision. We work in partnership with community groups to assess community needs, and to promote and strengthen the networks in the community. -Last Data Point: Date:12/31/2008 Target:85 %groups that feel well served Actual:72 %groups that feel well served Status Report:Percentage of community groups that feel well served by Parks &Leisure Services Source:Community Group Survey,conducted by staff every two years. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014206 Support the community social service network Target Statement: Support the community social service network in a collaborative process to access additional resources to address community needs,issues and priorities. Overview: District Social Planning staff identify,promote and support various partnerships and networks with community agencies, Provincial Ministries,not-for-profits,community groups and volunteers to provide local government and community services in a cost-efficient,effective and timely manner.The level of funding these groups are able to obtain from local,regional, provincial and federal programs through collaborative practices is an indicator of the additional support they are able to bring to the community to address community needs,issues and priorities. -Last Data Point: Date: 12/31/2009 Target:2000000 dollars Actual:1761833 dollars Status Report:Due to multiple funding reductions and cuts,the amount of dollars that the Community Network was able to achieve was reduced in 2009 and the expectation is that there will be a considerable reduction in the number of dollars accessed in 2010,with further decreases in 2011. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 207 Business licence renewals Target Statement: Retain the existing number of licensed businesses and attract/generate incremental licensed businesses to the District. Overview: Attracting new investment and employment to Maple Ridge,and the retention of existing licensed businesses continue to remain critical objectives for the District.While statistics can be expected to fluctuate year over year,the District’s high renewal percentages stand as testament to our efforts in supporting local businesses,and validates our objective of attracting incremental businesses and high-value local market jobs for residents. -Last Data Point: Date:12/31/2009 Target:100 %comm &hb licences renewed Actual:86 %comm &hb licences renewed Status Report:Number of business licences issued in 2009: Commercial:1,440 Homebased:1,553 Non-Residential:1,107 Total Revenue $580,000 Of the businesses licensed in 2008,91%of commercial licences and 82%of home based licences were renewed in 2009.Non-residential renewals are not displayed on the graph due to the temporary nature of many of the businesses. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014208 Attract film productions Target Statement: Attract film productions through excellent customer service,cost competitiveness,and a streamlined process. Overview: The District has promoted Maple Ridge as a preferred filming destination directly to film production companies and through the BC Film Commission.The film industry is discovering Maple Ridge and its many assets,providing local businesses with a new market for their goods and services,and providing citizens with employment opportunities.The strength of the Canadian dollar and senior government tax credit policy also influence filming location decisions. -Last Data Point: Date:12/31/2009 Actual:39 productions Status Report:Fewer productions filmed in 2009 due to economic downturn,loss of Insight Studio,and significant competition from increased tax credits in Ontario and Quebec. APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014 209 Residential tax assessment base Target Statement: Build a sustainable community that includes a balance of land use types. Overview: In 2008 assessments did not increase due to market appreciation as the Province froze assessment increases for most property classes. Due to the assessment freeze,the majority of the change in assessed values was due to new construction. The rate of new construction in the residential class of properties was similar to the new construction rate in non-residential properties resulting in a minor reduction in the proportion of the assessment base that is residential. -Last Data Point: Date: 12/31/2009 Actual:90 %tax assess from residential Status Report: APPENDIX C: PERFORMANCE MEASURES District of Maple Ridge Five-Year Financial Plan 2010 –2014210 Increase commercial tax base Target Statement: Build a sustainable community that includes a balance of land use types. Overview: The District of Maple Ridge relies on property taxes to fund most of the programs and facilities citizens and businesses enjoy. Attracting commercial enterprises means less reliance on residential property taxes to fund these important programs and facilities,leading to a more economically sustainable community. Property taxes collected from new commercial taxpayers is an indicator of the District’s economic viability.For the breakdown of the type of industry,go to the information tab. -Last Data Point: Date:12/30/2009 Actual:151536 $new tax rev from commercial Status Report:This number represents the amount of new revenue for each particular year that was not on the property tax roll in the prior year. APPENDIX D: FINANCIAL SUSTAINABILITY PLAN –POLICY 5.52 District of Maple Ridge Five-Year Financial Plan 2010 –2014 211 POLICY STATEMENT District of Maple Ridge Title: Financial Sustainability Plan Policy No : 5.52 Supersedes: NEW 2.7.1 Authority:Council Approval:October 26, 2004 Effective Date: October 27, 2004 Policy Statement: The District’s financial planning will be guided by the attached Financial Sustainability Plan policy guidelines. Purpose: A proactive strategy is required that will lay the groundwork for the continuance of high quality services and provide a legacy for future generations. It will position the Municipality to meet financial oblig ations and take advantage of opportunities that arise; it will also mean that residents can look forward to equitable and affordable taxation. The policies should be designed and structured to develop principles that guide, support and respect the direction of the community. Policy Guidelines Purpose: A proactive strategy is required that will lay the groundwork for the continuance of high quality services and provide a legacy for future generations. It will position the Municipality to meet financial obligations and take advantage of opportunities that arise; it will also mean that residents can look forward to equitable and affordable taxation. The policies should be designed and structured to develop principles that guide, support and respect the direction of the community. Policy Guidelines: 1.Growth in Tax Base: Discussion: Maple Ridge is a growing community and all indications are that this will continue. Growth brings in new tax revenue which must be estimated using the best available data. Policy 1.0 Real growth will be set based on the experience of the previous planning period and the projections for the ensuing period, using information provided by BC Assessment, the Planning Department, and the Finance Department. 2.Service Demands Created by a Growing Community: Discussion: Growth creates demands for service. Often, the additional tax revenue is not sufficient to pay for the costs of providing the services necessary to keep with established standards. It is important that the demands created by growth be recognized and efforts be made to maintain existing standards. Policy 2.0 Business Plans should provide details of the demands for service created by growth and should include options as to how the demands can be met and existing standards maintained. 3.Tax Increase: Discussion: Rising costs of existing services must be recognized and we must resist the temptation to reduce non-renewable reserves to fund operating expenses. Policy 3.0 Each Spring, Municipal Council will consider the tax increase required for the ensuing planning period by first covering the projected cost increase for existing services and then considering other enhancements (Please also see Policy 4.) APPENDIX D: FINANCIAL SUSTAINABILITY PLAN –POLICY 5.52 District of Maple Ridge Five-Year Financial Plan 2010 –2014212 4.New Services and Major Enhancements to Existing Services: Discussion: The tax increase established in Policy 3 essentially allows us to provide the same level of service to the existing tax base. It is not designed to provide for new services or major enhancements to existing services. Policy 4.0 New Services or Enhancements to Existing Services will be funded by a combination of: 1.Reduction in the cost of existing services. This may i nclude a reallocation of resources from one area to another. 2.Increase in other revenues. 3.A further increase in taxes. 5.Efficiencies, Demand Management & Service Level Reductions: Discussion: The continuous search for efficiencies is a sound business practice that we have embedded in the way we do business. Also, we do not have the resources to meet all of the demands that are made of us. Demand must be managed to make sure that expectations reflect our fiscal realities and the need to contain expenditures. Areas where service level reductions may be possible must be identified and brought forward for Council’s consideration. Policy 5.0 Business Plans will identify demand management strategies and will include options for Service Level reductions. 6.Alternative Revenues & External Funding: Discussion: The District should strive to produce non-traditional revenues and diversify its tax base. Policy 6.0 All departments will make every effort to access external funding opportunities from other levels of governm ent & the private sector. All departments will endeavour to develop partnerships, strategic alliances, and co -shared project funding to assist in the reduction of expenditures to the District. An expansion of the tax base, beyond existing ratios, can be used to reduce the general tax rate, increase service levels, and/or provide new services. 7.Infrastructure Maintenance & Replacement: Discussion: The District has in excess of $1 billion invested in its infrastructure. This includes our direct investments and investments made by the development community that are turned over to the municipality to operate and maintain. As our community grows, this investment increases. We need to develop a plan to keep the infrastructure in a proper state of repair to avoid costly failures. Policy 7.0 The District will establish an inventory of its infrastructure and will keep it up to date. A maintenance/ replacement program will be established using best practices. By 2015, this program must be fully funded and the current 5-year financial plan should start to address this on a phased basis. The required tax increase will be beyond that set out in Policy 3. Policy 7.1 Annual Operating & Maintenance budgets will be adjusted to accommodate growth. 8.Debt Management: Discussion: The maximum amount that the District can borrow from external sources is set by the Community Charter. Every effort should be made to keep debt levels at a minimum however, there may be instances where borrowing money is appropriate i.e. financing major infrastructure projects. Borrowing in such instances allows the costs of the project to be spread out over the useful life of the asset. This results in the costs being paid by future beneficiaries and not just by current taxpayers. Policy 8.0 Projects that are to be funded by external debt should be submitted to Council with a business case, including recommendations on how the debt will be serviced. APPENDIX D: FINANCIAL SUSTAINABILITY PLAN –POLICY 5.52 District of Maple Ridge Five-Year Financial Plan 2010 –2014 213 9.Fees and Charges: Discussion: Fees & Charges are a significant portion of our revenues. They will be reviewed on a regular basis to avoid major changes and to provide the public with adequate notice of those changes. The review will include an analysis of our costs as well as what is charged by other municipalities. Policy 9.0 Fees & Charges will be reviewed and adjusted annually. The public will be provided no less than 3 months notice of those changes. 10.Accumulated Surplus: Discussion: Accumulated Surplus represents non-renewable accumulated savings and should not be used for operating purposes or for normal capital purposes. Policy 10.0 Accumulated surplus will be considered as a funding source for extraordinary one-time expenditures. 11.Reserve Funds and Reserve Accounts: Discussion: The District has a series of reserve funds and reserve accounts that are established for various purposes. They can help us deal with unexpected variations from normal operations, which could include natural, environmental, or economic events. As well, they can assist in funding opportunities that arise. Policy 11.0 Each Reserve Account and Reserve Fund will be governed by policy that outlines its purpose, the types of expenditures permitted, and the desired level of the reserve. Strategies for achieving the desired level of the reserve will be included in the Business Plans. 12.Capital Projects: Discussion: Many capital projects have funding sources other than General Revenue. For instance, a substantial amount of infrastructure is funded by Development Cost Charges. Once the project is completed, its operating costs, and replacement are usually provided for by General Revenue. These ongoing costs must be clearly understood, before a capital project is approved. Policy 12.0 Each Capital Project submitted for consideration must clearly spell out the full initial cost as well as future costs, including operating & life cycle cost, and demonstrate the source of sustainable funding for such costs. 13.Carry forward Projects: Discussion: From time to time, funding is allocated for a project (capital or operating) but the project is not completed in the year that it was budgeted for. An example of a capital project of this nature is the land required to complete Firefighters Park. An example of an operating project would be the work to be done on the Official Community Plan.Many times, the reason for the delay is due to factors beyond the control of the municipality. For instance, some projects are delayed while we try to secure funding from other partners. Projects can also be delayed if we are not able to negotiate what we believe to be a fair price. In such instances, funding is “carried forward” in recognition of the fact that project is still required and we want to be in a position to complete the transaction, once other approvals are obtained. Nonetheless, there is a need to review carry forward projects, in light of other priorities that might have emerged. Policy 13.0 Corporate Management will complete a detailed review of Carry forward Projects, in light of other priorities that might have emerged. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014214 District of Maple Ridge TO:Corporate Management Team Date:August 29, 2006 FROM:Laura Benson, Policy Analyst Updated:October 30, 2006 SUBJECT:Infrastructure Funding Strategy For the development of a strategic infrastructure program, some certainty around funding levels is required. For many years, the District has had a Long Term Capital Works Program, although there have been assum ptions made around levels of funding that may or may not be directed towards the various categories of assets and services. As projects move closer towards the current year(s), often they get pushed off to later years due to lack of funding. At times, the lack of certainty means work that could otherwise happen in advance of a project is not able to proceed, such as advance planning, searching for ways to leverage our funds, and booking contractors. In order to make the best use of District resources, and at the same time leverage them to obtain funding from other sources, we require a longer term commitment on the funding side of the program. These are separated into two categories: Sustaining What We Have, and Providing for Growth. Additionally, a set of guidelines is provided in Appendix 4 to set a framework around certain funding sources, specifically the infrastructure renewal funds, DCCs and debt. 1.Sustaining What We Have The DCC reserve funds infrastructure projects to support growth, but provides limited funding for replacement or renewal, and does not fund maintenance costs. In addition, subdivision infrastructure turn ed over by developers becomes the responsibility of the District, and over time contributes significantly to the infrastructure inventory. In 2004 it was almo st $10 million, and in 2005 it was another $26 million. Where do we get the money to sustain an asset base that is growing at this pace? Ideally, a portion of the revenue from growth in the tax base should be set aside for this, but often it goes towards new initiatives and maintaining existing programs. In terms of funding asset replacement and renewal, we have a few different categories of assets that are funded through different methods. The water and sewer utilities have the ability to generate their own funds through the utility rate structures. The replacement reserve for operations equipment raises its own funds from general revenue through charge-out rates. Our other reserves are for the most part committed or flagged for specific purposes. So where do the funds come from to pay for other major infrastructure replacement and/or rehabilitation? The answer is mainly general revenue, and the contribution from general revenue towards some of these initiatives has remained fairly flat for years, despite the huge growth in our inventory of roads, buildings and other assets. In addition, th ese initiatives must compete for funding with other projects. Some of the resources devoted to infrastructure sustainability are discussed below. Transportation and Traffic Management –The contribution from general revenue to the capital program is about $2.1 million annually. This has not changed since prior to 1998. Roads projects must compete with drain-age, technology and other projects within the overall capital program. TransLink provides funding for main tenance of the major road network,but the District’s own infrastructure has no dedicated source of funding. Replacement value of the road infrastructure is estimated to be $460 million. Applying a lifecycle assumption of 25 years, we should be spending $18 million on an annualized basis, or the “sustainability requirement” that is required in order to keep our infrastructure in adequate condition. That is not to say that we need to spend $18 million each and every year; but on a long-term basis we need to be prepared for some years where significant funds are required, and we won’t have the capacity to manage them within our annual operating and capital budgets. To put this into perspective, we are currently spending about $400,000 through the operating budget, and the capital program averages another $400,000 per year (allocated as a portion of the $2.1 million annual general revenue contribution towards the capital program). This $800,000 investment in road maintenance is about 8% of the $18 million annualized requirement. Other infrastructure within the Transportation and Traffic Management category, such as bridges, traffic signals, lights, curbs, gutters, sidewalks, rail crossings and traffic signs bring the total replacement value to $568 million, with an annual sustainability requirement of $21 million. Drainage –Also competing for the general revenue funds in the capital program ($2.1 million annually) are drainage projects. Replacement value of the drainage infrastructure is estimated to be $220 million with an annual sustainability requirement of $4.5 million. We are currently spending about $350,000 through the operating budget, and another $300,000 through the capital program. This $650,000 investment in storm sewer maintenance is about 14% of the $4.5 million required. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 215 Lifecycle Reserve, in the financial statements referred to as “Recreation” Facility Maintenance, although buildings other than recreation are covered, such as those for fire, police, and general government. This reserve receives $450,000 annually from general revenue. An increase of $50,000 occurred in 2003 to help with the addition of municipal buildings in the downtown core, but this is not adequate. Comprehensive lifecycle studies are being performed, which will deliver 30-year financial plans and performance measures. In 2005, the RCMP building, courthouse and leisure centre were reviewed. In 2006, the municipal hall, arts centre, and works yard building are planned for review, and studies on the fire halls are planned for 2007. The office tower study was done in 2004. According to appraisals done for insurance purposes, the following values are assigned to the buildings and equipment I believe were intended to be covered from this reserve: We are currently allocating $450,000 to building and equipment renewal, out of sustainability provision requirement of $3.8 million, or 12%. Once again I state that the $3.8 million annual sustainability requirement is not needed each and every year, as many of the buildings are new, but there will come a time where a significant investment is required, and more so if we are not allocating enough to the maintenance program. Equipment Replacement Reserve –This reserve is divided into three segments: operations equipment; fire department equipment; and technology. In addition to the specific funding allocated to these reserves, the fund balances also earn interest income. Operations: Equipment is charged against general revenue accounts at rates calculated to cover both ma intenance and eventual replacement. This is a reasonable method to ensure replacement funding is available, and to ensure the appropriate service areas pay their share of costs. In 1998, this amount was just under $500,000; for 2006 it is $665,000. Technology: General revenue contributed $135,000 in 1998 towards technology equipment replacement, increasing to $312,000 per year for the last several years. There was a history of incremental requests to increase funding levels as assets were added to the inventory, however, improved asset management and stabilized funding have improved the approach. In 2001, water and sewer utilities began to contribute for their usage of IT equipment, contributing $35,000 each initially, then $85,000 each in 2002, and since 2003, have remained at $100,000 each. The intention was to reach a number that represented adequate compensation for actual usage, as estimated in 2001. This should likely be evaluated once again to determine whether this amount is adequate. The IT replacement reserve currently includes workstation, network, and some productivity software. It does not include replacement funding for enterprise wide software systems, such as the Ross financials, Amanda property system, GIS and Class recreation system. The strategy for these programs is when replacement comes due, a capital program funding request is raised and evaluated against other competing interests. Fire: The Fire Department Capital Acquisition Reserve is for acquiring growth-related equipment and buildings. The contribution to this reserve has historically been tied to taxation, with 2%5 in 1998 netting $380,000 and in 2006, $720,000. For replacement of these assets, a separate reserve is used. 5 As a separate issue, the 2% allocation may not be enough given the demands of a growing community, and the organizational change the department has experienced. In recent years, the funding from this reserve was not enough to meet demand for grow th- related infrastructure acquisitions, and had to be augmented by other funding sources. Replacement Value Annual Sustainability Requirement General Government -Construction 53,000,737 1,766,691 General Government -Equipment 555,500 27,775 General Government -Yard 1,193,503 59,675 Parks & Recreation -Construction 42,789,383 1,426,313 Parks & Recreation -Equipment 22,370 1,119 Parks & Recreation -Yard 4,558,490 227,925 Fire -Construction 3,325,347 110,845 Fire -Yard 212,400 10,620 Police -Construction 4,837,701 161,257 110,495,431 3,792,219 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014216 In 1998 the contribution from general revenue for equipment replacement was $252,300. The number was determined when we had two fire halls and a different pay structure for firefighters. In 1999, it received a 5% increase, and has remained since that time at $264,900. In 2003, a lump sum of $178,000 was added, relating to fire response to the Kelowna forest fire situation. Since 2000 the District has acquired additional vehicles worth about $350,000, and between 2008 and 2009 will spend another $1.5 million on vehicles for Fire Hall 4. In addition, replacement of other apparatus such as hoses is funded from this reserve. Progress To Date Beginning in 2008, Council directed 1% of the 4% approved tax increase specifically for infrastructure sustainability. This amount is estimated to be $415,000 for 2008. The following year it is estimated to generate an additional $442,000 for a total of $857,000; 2010 is $1.3 million, and 2011 is $1.8 million. This issue is significant, as evidenced by the shortfall illustrated in the graph below6 7. We have time to get ahead of the curve, but time is of the essence. The sustainability funds directed by Council toward this issue will certainly begin to address the funding shortfall, and the practice is in alignment with the District’s Financial Sustainability Policy (FSP) 7.0 (the FSP’s referenced are listed in Appendix 5). In addition, plans for maintenance programs and construction projects continually look for ways to extend lifecycles and minimize maintenance spending. Another way in which Council cou ld have a significant impact on this issue is to ensure future growth in taxation revenue is directed to sustaining current assets and services for the growing population. Dedicating a portion of annual tax revenue derived from growth in the tax base towards sustaining new growth in our asset base is a sound approach in support of FSP 7.1. Unfunded Infrastructure Liability $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 2006 2011 2016 2021 2026 2031Annual AmountUnfunded Infrastructure Liability Additional Renewal Funds - 1% of Taxation Annual Renewal Spending The District of Maple Ridge is certainly not alone. The Federation of Canadian Municipalities (FCM) estimates the municipal infrastructure deficit to be $60 billion and growing at $2 billion a year. The magnitude and scope of the shortfall may discourage communities from taking action on the notion the problem is too large to be resolved by municipal means alone. While most communities will likely need assistance of some kind, FCM strongly encourages local governments to take action, and demonstrate their ability to address the issue. They have provided a series of recommendations, a critical one being that “municipal governments must evaluate how they plan for growth, price their services and generate revenues. A long-term plan, with targets and milestones, must be put in place to help phase in these changes over the next 20 years.”8 The FCM document also suggests that current municipal accounting practices do not tell the whole story. Municipal governments may appear fiscally healthy, but only because they have underinvested in services and infrastructure essential to their economic health. This is one key reason the Public Sector Accounting Board (PSAB) is c hanging the financial reporting standards as of January 1, 2008, and Maple Ridge’s infrastructure shortfall will become a key item on the financial statements. Having a program in place that addresses the situation prior to the financial reporting change will demonstrate fiscal responsibility. 6 Previous projections used an infrastructure inventory with a replacement cost estimated at $580 million. Significant work is underway to catalogue and value the District’s assets, and to date the estimated replacement cost has been revised to $1.3 billion. 7 This graph represents our entire inventory of infrastructure, including assets not paid for out of general revenue, such as t he water and sewer utilities. 8 “Building Prosperity from the Ground Up: Restoring Municipal Fiscal Balance”, Federation of Canadian Municipalities, June 2006. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 217 Options for Sustaining What We Have The “caution” signs in the preceding sections highlight areas that have a need for increased and/or dedicated funding, so that they can develop a strategic replacement program. Beginning in 2008, it is recommended that the funds be allocated as follows: 2008 2009 2010 2011 1% for Infrastructure Sustainability $415,480 $857,733 $1,328,485 $1,827,859 Allocation: Transportation and Traffic Management 415,480 457,028 812,731 894,004 Building Renewal -200,000 220,000 608,525 Drainage -100,000 160,000 176,000 Fire Equipment Replacement -70,000 101,979 112,177 Major Equipment/Systems Renewal -30,705 33,776 37,153 The next chart quantifies the effect the proposed funding allocations will have on specific categories. For example, the annual amount dedicated to renewal of our transportation infrastructure doubles by 2011. The current amount provides just 4% of the sustainability requirement, whereas the proposed allocation increases this to 8% in just five years. The cumulative effect of making these decisions now can have a profound impact on our ability to manage the problem in the future. Current and Proposed Infrastructure Sustainability Levels $650,000$800,000$737,684$300,000$265,000$826,000$1,694,004$1,108,469$574,894$377,177$0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 Drainage Transportation General Govt Recreation Fire 2005 Funding Level 2011 Funding Level Borrowing for the purpose of ongoing maintenance and renewal is not a sound strategy. If we don’t have the maintenance money today, we certainly can’t sustain debt payments as well as a maintenance program. One exception to this is major maintenance works that cannot be funded from one year’s annual budget without negatively impacting the ability to perform other required maintenance works. In those cases, short-term debt financing could be considered, on the understanding that future year’s works will be limited by the amount of debt servicing required to fund the major projects done in earlier years. Projects to be financed by debt should be submitted to Council with a business case, in accordance with Financial Sustainability Policy 8.0.9 2.Providing for Growth New infrastructure to support growth is provided primarily in two ways: (i) subdivision infrastructure built by developers that is turned over, becoming the District’s ongoing responsibility, and (ii) Development Cost Charges (DCCs) are used to fund major projects that serve larger areas. The DCC reserve provides funding for the construction or provision of major infrastru cture to support community growth under the categories of roads,water, sewer, drainage, and parkland. Growth also creates a demand for policing, fire, recreation and library services, but DCCs cannot be collected for infrastructure to support these services. 9 Financial Sustainability Plan Policy 5.52 contains thirteen policies to guide the District’s financial planning activities.Financial Sustainability Policies (FSPs) referenced in this document can be found in Appendix 5. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014218 Our strategy now is to wait until we have collected the revenues before we do the work, but we may want to consider debt to fund the projects now. I have been asked to look into debt financing for DCC projects, so have prepared some projections based on information to date. Since debt financing would lock us into making payments for a period of time, it is prudent to identify some of the risk factors and limitations with the projection model. Projecting DCC revenue requires estimating the amounts, types and locations of development. The District charges different rates for single family, multi-family, downtown apartment, and outside-of-downtown apartment, institutional, industrial, downtown commercial and outside-of-downtown commercial. A revenue projection involves estimating future numbers of units in these categories, then applying either the old DCC rate (if an application is in progress) or the new 2006 rate. We have used historical figures plus the projections found in several consulting reports supporting the proposed OCP to come up with future DCC revenue. Given that a future shift towards higher density residential development is likely to occur, I have built this into the projections, but it is difficult to determine whether this shift will have a significant impact on our revenue, and whether that will happen within the five-year projection window or not. Also, internal interest earnings and sinking fund earnings on MFA debt may be less than anticipated The capital expenditures assumed to occur over the 2006-2010 period are based on the current financial plan adopted in May 2006. The project costs have been escalated according to engineering estimates, but the capital works program has not yet been reconciled by engineering. This process will occur through this year’s business planning cycle. Consideration must also be given to whether we have the internal capacity to implement the projects. In the past it hasn’t necessarily been a shortage of cash that has prevented certain works from proceeding, but a shortage in project management capacity to adequately oversee the projects to completion. An evaluation of this capacity should be done prior to any decision to borrow, with possibly consideration of outside resourcing if necessary, which will have an impact on the project cost. Since the model is used to evaluate the possibility of debt financing, I have used a co nservative approach for projecting revenue to ensure we don’t lock ourselves into debt payments we can’t afford. The model is found in Appendix 2, and illustrates a capacity to borrow $4.5M over 5 years for roads projects, $1M in sewer and $1.5M in drainage. Parks spending is likely to be tapped out with the projects anticipated in the 2006-2010 program. Oct.30, 2006: The model in Appendices 2 and 2A reflected the 2006-2010 Capital Works Program adopted by Council. The model has been revised to illustrate the impact of the draft 2007-2011 Capital Works Program on the DCC Fund, and Appendices 3 and 3A have been appended to this report to illustrate the updated information. The heavier utilization of debt financing in the proposed plan will reduce the flexibility and capacity of the Capital Works Program in future years. Adherence to the guidelines outlined in Appendix 4 is recommended. It must be noted that legislation on using DCCs for interest payments is very stringent, primarily allowing the practice for greenfield development where services are to be provided prior to collections of DCCs in an area. This is typically not our practice, as we have adopted a pay-as-you-go philosophy. Furthermore, the bulk of borrowing capacity exists in the roads component, and these projects are generally held off until the tail-end of development activity to allow for underground construction in advance of completing roads.For these reasons, using debt for DCC projects will be of limited use. Some DCC projects may require other funding sources, in addition to DCCs. Consideration must also be given to whether these sources have the capacity to fund their portion. In addition, the added cost of a sustainability provision and How are DCCs Calculated? 1) The numbers of potential development units are quantified to build-out in 2021, by development type (single family, townhouse, apartment, commercial, etc.) 2) Projects required to accommodate growth to build-out are identified and costs are estimated (portion of cost may be borne by existing population), and allocated to land use types. 3) Rates are calculated that, when multiplied by the estimated development units, should achieve the revenue necessary to pay for the projects. As projects are completed and units are developed, remaining (or additional) projects costs must be covered by remaining development units, making regular review of project costs and growth estimates important. As fewer and fewer development units remain, any changes will have a greater impact on the rates. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 219 maintenance program should be considered as new infrastructure is built. Financial Sustainability Policy 12.0 10 directs full life-cycle cost consideration prior to capital project approval. Is this the right time to borrow? In the lead-up to the 2010 Olympics, the District may be paying a premium to get projects done. Is now the right time to move other projects forward? While interest costs are low right now, construction costs are high and increasing, and we would be paying a premium to compete with other major projects in the region. Following 2010, excess capacity may exist that could more than offset a rise in interest costs. CONCLUSION: In order to sustain our current infrastructure, we should use time to our advantage. Allocating a cumulative 1% of taxation each year to asset renewal will put us on the right path toward correcting the shortfall. To limit further exposure, a portion of annual tax revenue derived from growth in the tax base should be dedicated toward sustaining the expansion of our asset base. Furthermore, if actual growth exceeds that in the financial plan, a determination should be made to allocate it either to growth in services or infrastructure sustainability. In addition, although wa ter and sewer have independent sources of funding, they should be subject to the same review process to ensure adequate replacement funds are available when required, with a fair distribution of costs among current and future users of the services. Debt should be approached with caution, with a full understanding of the implications of locking in future taxpayer dollars for today’s projects. Projects that would be difficult to fund within the annual funding allotment, or where revenue sources will be realized over time, are examples of where debt financing may be suitable. Projects funded by debt should be subject to business case evaluation with consideration of whether we have the internal capacity to implement them; they should also be subject to performance reporting, and should be in alignment with Council’s strategic direction. Using debt for DCC projects may be of limited use, since covering the interest component can only be done in very specific circumstances that may not address the roads component where the bulk of our debt capacity exists at this point. The DCC bylaw should be regularly amended to update project costs, to ensure our rates will drive the revenue necessary to pay for the projects. In addition, the funding strategy should be revisited annually with each business planning cycle to ensure that the assumptions, financial climate and overall approach remain relevant. Achieving greater sustainability in infrastructure management requires greater vigilance and ongoing oversight of t he related policies, practices and business initiatives. Integrating management oversight into a corporate position with responsibility for coordination among the various departments involved may be a prudent step in the infrastructure management program. Prepared by:Laura Benson, CMA Policy Analyst Concurrence:Jeff Scherban Director of Development Engineering Approved by:Paul Gill, BBA, CGA General Manager: Corporate & Financial Services 10 Financial Sustainability Plan Policy 5.52 contains thirteen policies to guide the District’s financial planning activities.Financial Sustainability Policies (FSPs) referenced in this document can be found in Appendix 5. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014220 INFRASTRUCTURE INVENTORY Quantity Unit Cost/Unit Replacement Value Life Cycle (years) Sustainability Provision Requirement Waterworks Management (Source: Engineering) Watermains 353 km $485,000 $171,205,000 50 $3,424,100 Pump Stations 12 ea $500,000 $6,000,000 50 $120,000 Reservoirs 10 ea $750,000 $7,500,000 50 $150,000 Fire Hydrants 1,672 ea $4,500 $7,524,000 50 $150,480 Valves 4,806 ea $750 $3,604,500 50 $72,090 Water Connections 16,595 ea $2,500 $41,487,500 50 $829,750 Waterworks Management $237,321,000 $4,746,420 Waste Services (Source: Engineering) Sanitary sewermains 248 km $500,000 $124,000,000 50 $2,480,000 Pumping Stations 24 ea $250,000 $6,000,000 50 $120,000 Sewer connections 14,436 ea $2,500 $36,090,000 50 $721,800 Waste Services $166,090,000 $3,321,800 Drainage (Source: Engineering) Storm sewermains 259 km $625,000 $161,875,000 50 $3,237,500 Pumping Stations 2 ea $750,000 $1,500,000 50 $30,000 Drainage structures (Inlets, outfalls, etc.)155 ea $75,000 $11,625,000 50 $232,500 Catch Basins 5,200 ea $3,000 $15,600,000 50 $312,000 Sewer connections 11,411 ea $2,500 $28,527,500 50 $570,550 Drainage $219,127,500 $4,382,550 Transportation and Traffic Management (Source: Engineering) Highways (Locals, collectors, arterials)*450 km $1,020,000 $459,000,000 25 $18,360,000 Traffic signals 29 ea $225,000 $6,525,000 30 $217,500 Bridges 14 ea $4,500,000 $63,000,000 75 $840,000 Lights**3,957 ea $3,416 $13,516,500 30 $450,550 Traffic signs 6,600 ea $250 $1,650,000 20 $82,500 Rail Crossings 8 ea $200,000 $1,600,000 15 $106,667 Curb, gutter, sidewalk 300,000 m $75 $22,500,000 25 $900,000 Transportation and Traffic Management $567,791,500 $20,957,217 Engineering Subtotal $1,190,330,000 $33,407,987 Infrastructure Inventory *Highways (Locals)300 km $780,000 $234,000,000 25 $9,360,000 *Highways (Arterials, Connectors)150 km $1,500,000 $225,000,000 25 $9,000,000 Highways subtotal 450 $459,000,000 $18,360,000 **Lights 2,637 ea $4,500 $11,866,500 30 $395,550 **Lights 1,320 ea $1,250 $1,650,000 30 $55,000 Lights subtotal 3,957 $13,516,500 $450,550 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 221 Quantity Unit Cost/Unit Replacement Value Life Cycle (years) Sustainability Provision Requirement Infrastructure Inventory General Government (Source: Willis/Universal Appraisal) Construction $53,000,737 30 $1,766,691 Equipment $555,500 20 $27,775 Yard $1,193,503 20 $59,675 Contents $1,335,800 10 $133,580 Technology $1,500,000 4 $375,000 Recycling Assets $1,513,689 20 $75,684 General Government $59,099,229 $2,438,406 Parks & Recreation (Source: Willis/Universal Appraisal) Construction $42,789,383 30 $1,426,313 Equipment $22,370 20 $1,119 Yard $4,558,490 20 $227,925 Contents $1,463,700 10 $146,370 Parks & Recreation $48,833,943 $1,801,726 Fire (Source: Willis/Universal Appraisal) Construction $3,325,347 30 $110,845 Equipment $0 20 $0 Yard $212,400 20 $10,620 Contents $1,259,200 10 $125,920 Apparatus (Source: Fire Dept-trucks only)$5,540,000 8 $692,500 Fire $10,336,947 $939,885 Police (Source: Willis/Universal Appraisal) Construction $4,837,701 30 $161,257 Equipment $0 20 $0 Yard $0 20 $0 Contents $400,000 10 $40,000 Police $5,237,701 $201,257 Fleet Vehicles (Source: Operations)historical cost $7,600,000 7 $1,040,000 TOTAL INFRASTRUCTURE $1,321,437,820 $39,829,260 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014222 DCC PROJECTION BY INDIVIDUAL COMPONENT 2006 Roads Sewer Drainage Water Parks*Total Opening 9,271,171 977,432 3,229,134 1,780,247 6,538,146 21,796,131 Collections 2,782,036 127,084 315,611 350,422 1,800,825 5,375,979 Interest 100,464 13,352 31,529 15,401 -706 160,040 Support Salary/Debt -52,229 -32,304 -31,309 -146,877 -262,719 Land swap? ---->-1,000,000 -1,000,000 Reverse prior WIP 1,859,028 40,246 223,336 24,709 304,914 2,452,233 Capital Expenditures -5,822,915 -44,271 -1,214,456 -776,426 -7,700,335 -15,558,403 Closing 8,137,555 1,081,540 2,553,845 1,247,476 -57,155 12,963,261 Borrow--->4,300,000 1,000,000 1,500,000 6,800,000 2007 Roads Sewer Drainage Water Parks Total Opening 8,137,555 1,081,540 2,553,845 1,247,476 -57,155 12,963,261 Collections 1,793,364 81,917 203,466 225,905 1,160,903 3,465,555 Interest 61,972 11,418 27,348 12,093 -1,090 111,741 Support Salary/Debt -53,796 0 -35,183 -146,877 -235,856 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -3,844,348 0 -159,300 -359,072 -1,190,952 -5,553,671 Closing 5,019,748 924,875 2,215,176 979,525 -88,294 9,051,029 2008 Roads Sewer Drainage Water Parks Total Opening 5,019,748 924,875 2,215,176 979,525 -88,294 9,051,029 Collections 2,165,328 47,807 231,620 256,260 1,373,592 4,074,608 Interest 51,723 9,034 8,808 11,540 -6,800 74,305 Support Salary/Debt -55,410 0 -39,536 -100,221 -195,167 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -1,916,792 0 -1,327,590 -212,400 -1,829,268 -5,286,050 Closing 4,189,598 731,716 713,478 934,704 -550,770 6,018,725 2009 Roads Sewer Drainage Water Parks Total Opening 4,189,598 731,716 713,478 934,704 -550,770 6,018,725 Collections 2,210,259 48,841 236,246 261,391 1,402,674 4,159,411 Interest 15,128 6,632 5,525 1,498 -9,643 19,140 Support Salary/Debt -57,072 0 0 -100,221 -157,293 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -4,057,567 0 -132,750 -976,015 -1,623,331 -6,789,663 Closing 1,225,345 537,188 447,499 121,357 -781,071 1,550,319 2010 Roads Sewer Drainage Water Parks Total Opening 1,225,345 537,188 447,499 121,357 -781,071 1,550,319 Collections 2,240,329 49,459 239,558 265,093 1,420,919 4,215,357 Interest 257 3,257 2,054 -2,047 -13,420 -9,899 Support Salary/Debt -58,784 0 0 -100,221 -159,005 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures -2,311,307 -76,089 -147,744 -450,000 -1,713,451 -4,698,592 Closing 20,839 263,816 166,367 -165,819 -1,087,023 -801,819 2011 Roads Sewer Drainage Water Parks Total Opening 20,839 263,816 166,367 -165,819 -1,087,023 -801,819 Collections 2,274,654 50,217 243,202 269,094 1,442,731 4,279,898 Interest 14,499 800 432 38 4,446 20,216 Support Salary/Debt -60,548 0 0 -100,221 -160,769 Debt Payments -1,075,000 -250,000 -375,000 0 0 -1,700,000 Capital Expenditures 0 Closing 1,174,445 64,833 35,001 3,092 360,154 1,637,526 * The Parks component 2006-2011 capital expenditures may need to be reduced if 2006 land swap occurs. DCC Projection by Individual Component APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 223 Capital Projects from 2006-2010 Financial Plan (cost escalators were applied to develop DCC projection) Line item DecUnit ID 2006 2007 2008 2009 2010 102 Ave (240 St - 244 St)Drainage $0 $0 $539,622 $0 $0 236 St Cottonwood C Trunk (112-113)Drainage $0 $0 $0 $0 $147,744 Albion Flats Drainage Pump Station Drainage $0 $0 $576,000 $0 $0 M.Millionaire Ck Detention Pond(241/132)Drainage $0 $0 $0 $132,750 $0 N Alouette River Detention Pond 232/132 Drainage $0 $159,300 $0 $0 $0 N.Millionaire Ck Stormwater Facilities Drainage $130,185 $0 $0 $0 $0 Drainage Total $130,185 $159,300 $1,115,622 $132,750 $147,744 112 Ave (232 St - 240 St) Final Lift Highways $0 $0 $0 $0 $207,385 119 Ave (226 - 227)Highways $0 $0 $0 $0 $252,793 132 Ave (232 - 236)Highways $0 $0 $1,084,503 $0 $0 203 St (D.T.R. - 123 Ave)Highways $0 $994,973 $0 $0 $0 203 St (Lougheed - Dtr)Highways $0 $0 $168,302 $0 $0 223 St @ Lougheed Hwy (Traffic Signal)Highways $50,875 $0 $0 $0 $0 224 St @ 124 Ave Intersection Safety Highways $114,000 $0 $0 $0 $0 227 St @ Bypass (Traffic Signal)Highways $0 $0 $0 $0 $109,150 232 St (116 - Slager)Highways $0 $0 $0 $0 $749,439 232 St @ 116 (Signal)Highways $0 $0 $0 $0 $87,500 240 St (113 - Dtr)Highways $0 $1,412,314 $0 $0 $0 240 St (Lougheed - 104)Highways $1,738,944 $0 $0 $0 $0 240 St @ Kanaka Creek (Bridge)Highways $0 $0 $0 $1,309,000 $0 Albion Industrial Crossing Phase 2 Highways $0 $300,000 $0 $0 $0 Cottonwood Dr (118 - 119) Phase 2 Highways $236,397 $0 $0 $0 $0 Fisherman Rd (Mckay - 330M E Mckay)Highways $0 $0 $0 $0 $82,702 Maple Cres (115 - Westfield)Highways $0 $0 $0 $159,386 $0 Mckay St (Fisherman - River Rd)Highways $0 $0 $0 $0 $62,244 Royal Cres (225 - Lougheed)Highways $0 $0 $0 $236,474 $0 Highways Total $2,140,216 $2,707,287 $1,252,805 $1,704,860 $1,551,213 Boundary Park (201/123) Phase 2 Park Acq $0 $684,000 $0 $0 $0 Core Park (222/121) Portion Only Park Acq $0 $316,800 $0 $0 $0 Merkley Park Expansion Park Acq $0 $0 $0 $576,000 $0 Park (231/137)Park Acq $1,672,000 $0 $0 $0 $0 Park (241/112)Park Acq $0 $0 $1,267,200 $0 $0 Port Haney Waterfront Park - Parcel 2 Park Acq $0 $0 $0 $0 $8,594 Port Haney Waterfront Park - Parcel 3 Park Acq $0 $0 $0 $0 $4,469 Port Haney Waterfront Park - Parcel 4 Park Acq $0 $0 $0 $14,781 $0 Port Haney Waterfront Park - Parcel 5 Park Acq $0 $0 $0 $0 $66,687 Silver Valley Neighbourhood Park Acq Park Acq $345,600 $0 $0 $0 $0 Silver Valley Neighbourhood Park Acq Park Acq $0 $0 $0 $0 $432,000 Silver Valley Neighbourhood Park Acq.Park Acq $0 $0 $0 $345,600 $0 Sw Haney Park Park Acq $0 $0 $0 $0 $297,000 Park Acq Total $2,017,600 $1,000,800 $1,267,200 $936,381 $808,750 Cottonwood West Park Facilities Park Improv $0 $0 $0 $416,395 $0 Fraserview Park Development Park Improv $0 $0 $0 $0 $233,750 Merkley Park Improvements Park Improv $0 $0 $0 $0 $87,375 Park Development (232/132)Park Improv $180,000 $0 $0 $0 $0 Park Development Albion Elementary Park Improv $0 $0 $270,000 $0 $0 Parks Master Plan Park Improv $0 $0 $0 $0 $40,000 Telosky Field House Park Improv $0 $0 $0 $0 $270,000 Park Improv Total $180,000 $0 $270,000 $416,395 $631,125 108 Ave (248 - 249)Sewage $0 $0 $0 $0 $11,970 234A St (112 Ave - 270M North Of 112Ave)Sewage $0 $0 $0 $0 $18,711 Sewage Total $0 $0 $0 $0 $30,681 112 Ave (240 - 245)Water $0 $0 $120,000 $0 $0 124 Ave (244 - 248)Water $0 $143,325 $0 $0 $0 136 Ave @ 24200 Rockridge Reservoir Ph 2 Water $0 $0 $0 $556,016 $0 216 St (124 - 128)Water $0 $0 $0 $231,093 $0 224 St (North Ave - 119)Water $0 $115,000 $0 $0 $0 232 St (116 - Slager)Water $91,800 $0 $0 $0 $0 263 St (440 Reservoir - Stage Ii)Water $0 $0 $0 $0 $1,080,000 Water Total $91,800 $258,325 $120,000 $787,109 $1,080,000 Grand Total $4,559,801 $4,125,712 $4,025,627 $3,977,495 $4,249,513 APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014224 REVISED 2006-10-30 TO REFLECT PROPOSED 2007-2011 FINANCIAL PLAN 2006 Roads Sewer Drainage Water Parks Total Opening 9,271,171 977,432 3,229,134 1,780,247 6,538,146 21,796,130 Collections 2,782,036 127,084 315,611 350,422 1,800,825 5,375,978 Interest 100,464 13,352 31,529 15,401 -706 160,040 Support Salary/Debt -52,229 -32,304 -31,309 -146,877 0 -262,719 Reverse prior WIP 1,859,026 40,246 223,336 24,709 304,914 2,452,231 Capital Expenditures -5,822,915 -44,271 -1,214,456 -776,426 -5,425,724 -13,283,792 Closing 8,137,553 1,081,539 2,553,845 1,247,476 3,217,455 16,237,868 Borrow--->5,206,103 0 1,237,500 420,000 1,985,500 8,849,103 2007 Roads Sewer Drainage Water Parks Total Opening 8,137,553 1,081,539 2,553,845 1,247,476 3,217,455 16,237,868 Collections 1,793,364 81,917 203,466 225,905 1,160,903 3,465,555 Interest 72,453 14,543 30,444 12,704 23,763 153,907 Support Salary/Debt -53,796 0 -35,183 -146,877 0 -235,856 Debt Payments -1,205,875 0 -286,639 -97,283 -459,896 -2,049,692 Capital Expenditures -2,875,008 0 0 -212,901 -2,017,400 -5,105,309 Closing 5,868,691 1,177,999 2,465,933 1,029,024 1,924,826 12,466,473 Borrow--->0 0 0 0 2,769,250 2,769,250 2008 Roads Sewer Drainage Water Parks Total Opening 5,868,691 1,177,999 2,465,933 1,029,024 1,924,826 12,466,473 Collections 2,165,328 47,807 231,620 256,260 1,373,592 4,074,607 Interest 58,242 15,323 29,642 12,160 24,089 139,455 Support Salary/Debt -55,410 0 -39,536 -100,221 0 -195,167 Debt Payments -1,205,875 0 -286,639 -97,283 -1,101,329 -2,691,126 Capital Expenditures -2,113,382 0 0 -115,000 -270,000 -2,498,382 Closing 4,717,595 1,241,129 2,401,021 984,939 1,951,177 11,295,860 Borrow--->0 0 0 0 1,254,000 1,254,000 2009 Roads Sewer Drainage Water Parks Total Opening 4,717,595 1,241,129 2,401,021 984,939 1,951,177 11,295,860 Collections 2,210,259 48,841 236,246 261,391 1,402,674 4,159,411 Interest 52,833 6,675 29,383 8,219 15,946 113,056 Support Salary/Debt -57,072 0 0 -100,221 0 -157,293 Debt Payments -1,205,875 0 -286,639 -97,283 -1,391,789 -2,981,586 Capital Expenditures -1,438,261 -756,000 0 -391,276 -686,395 -3,271,932 Closing 4,279,479 540,644 2,380,011 665,769 1,291,613 9,157,516 Borrow--->0 0 0 0 1,080,000 1,080,000 2010 Roads Sewer Drainage Water Parks Total Opening 4,279,479 540,644 2,380,011 665,769 1,291,613 9,157,516 Collections 2,240,329 49,459 239,558 265,093 1,420,919 4,215,358 Interest 39,128 7,006 29,162 967 12,882 89,145 Support Salary/Debt -58,784 0 0 -100,221 0 -159,005 Debt Payments -1,205,875 0 -286,639 -97,283 -1,641,947 -3,231,743 Capital Expenditures -2,124,894 -29,634 0 -656,016 -40,000 -2,850,544 Closing 3,169,384 567,475 2,362,092 78,308 1,043,467 7,220,727 Borrow--->5,253,120 0 0 0 0 5,253,120 2011 Roads Sewer Drainage Water Parks Total Opening 3,169,384 567,475 2,362,092 78,308 1,043,467 7,220,727 Collections 2,274,654 50,217 243,202 269,094 1,442,731 4,279,898 Interest 16,170 7,399 24,408 624 4,863 53,463 Support Salary/Debt -60,548 0 0 -100,221 0 -160,769 Debt Payments -2,422,640 0 -286,639 -97,283 -1,641,947 -4,448,508 Capital Expenditures -1,667,274 -25,735 -366,014 -100,000 -455,246 -2,614,269 Closing 1,309,746 599,357 1,977,050 50,522 393,868 4,330,542 DCC Projection by Individual Component APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 225 INFRASTRUCTURE FUNDING STRATEGY GUIDELINES Highlighted items under component areas represent debt payments, with total borrowing and costs shown to the right. 2007 Project Description Highways Sewage Drainage Water Park Borrow 2763 119 Ave (226 - 227)432,026 Interest Issue Cost 2905 Abernethy Way Acq. (210 - 224)900,000 6080 132 Ave (232 - 235)1,102,196 7269 Dewdney Trunk Rd @ 210 St Traffic Signal 109,150 8312 Brown Ave (227 - Fletcher)331,636 3619 Whonnock Lake Acquisition 1,643,400 7304 Park Development (236/137)224,000 8297 Silver Valley Park Improvement 239A/130A 150,000 1599 124 Ave (246 - 248)102,900 7546 128 Ave (235 - 238)110,001 8159 240 St (Lougheed - 102) Phase 2 286,639 1,237,500 195,693 9,281 2830 240 St (113 - Dtr)531,057 2,292,724 362,561 17,195 8309 Cottonwood Dr (118 - 119) Phase 3 120,446 520,000 82,230 3,900 8310 240 St (Lougheed - 104) Phase 2 554,371 2,393,379 378,478 17,950 626 Park (231/137)459,896 1,985,500 313,978 14,891 8286 104 Ave @ 249 St Reservoir Stage 2 97,283 420,000 66,417 3,150 2007 Projects 4,080,883 -286,639 310,184 2,477,296 8,849,103 1,399,358 66,368 Projects subtotal 2,875,008 --212,901 2,017,400 Payments subtotal 1,205,875 -286,639 97,283 459,896 ----- 2008 Project Description Highways Sewage Drainage Water Park Borrow 861 121 Ave (70 Meter W Of 240 St - 240 St)264,825 Interest Issue Cost 2789 203 St (D.T.R. - 123 Ave)1,197,312 2908 Abernethy Way (500M E Blackstock - 224)351,245 8046 Albion Industrial Crossing Phase 2 300,000 8148 Park Development Albion Elementary 270,000 1565 224 St (North Ave - 119)115,000 Payments from prior year borrowing 1,205,875 -286,639 97,283 459,896 623 Park (248/108)641,433 2,769,250 437,917 20,769 2008 Projects 3,319,257 -286,639 212,283 1,371,329 2,769,250 437,917 20,769 Projects subtotal 2,113,382 --115,000 270,000 Payments subtotal 1,205,875 -286,639 97,283 1,101,329 ----- 2009 Project Description Highways Sewage Drainage Water Park Borrow 2003 Abernethy Way (210 - 500M E Blackstock)1,192,686 Interest Issue Cost 2064 232 St @ 132 Ave (Traffic Signal)245,575 6017 Cottonwood West Park Facilities 416,395 7238 Telosky Field House 270,000 2738 225 St Pump Station Upgrade (Phase 2)756,000 1922 Water Feeder Main Stage 2 Debt Payment 100,000 7159 112 Ave (240 - 245)291,276 Payments from prior year borrowing 1,205,875 -286,639 97,283 1,101,329 622 Park (241/112)290,460 1,254,000 198,302 9,405 2009 Projects 2,644,136 756,000 286,639 488,559 2,078,184 1,254,000 198,302 9,405 Projects subtotal 1,438,261 756,000 -391,276 686,395 Payments subtotal 1,205,875 -286,639 97,283 1,391,789 ----- Cost over 5 years Cost over 5 years Cost over 5 years APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014226 2010 Project Description Highways Sewage Drainage Water Park Borrow 2823 232 St (116 - Slager)1,192,911 Interest Issue Cost 7074 112 Ave (232 St - 240 St) Final Lift 207,385 7133 203 St (123 Ave - Powell Ave)615,448 7266 227 St @ Bypass (Traffic Signal)109,150 6235 Parks Master Plan 40,000 7504 108 Ave (248 - 249)29,634 82 136 Ave @ 24200 Rockridge Reservoir Ph 2 556,016 1914 Water Feeder Main Stage 2 Debt Payment 100,000 Payments from prior year borrowing 1,205,875 -286,639 97,283 1,391,789 1925 Silver Valley Neighbourhood Se Horse 250,157 1,080,000 170,786 8,100 2010 Projects 3,330,769 29,634 286,639 753,299 1,681,947 1,080,000 170,786 8,100 Projects subtotal 2,124,894 29,634 -656,016 40,000 Payments subtotal 1,205,875 -286,639 97,283 1,641,947 ----- 2011 Project Description Highways Sewage Drainage Water Park Borrow 463 Selkirk Ave (226 - 227)136,650 Interest Issue Cost 6158 224 St (125 - 126)229,364 841 Selkirk Ave (225 - 227)343,706 2052 240 St @ Kanaka Creek (Bridge)1,313,280 6178 Selkirk Ave (226 - 50M W 227)10,288 6032 Whonnock Lake Phase 3 (Path/Light)227,800 6075 Whonnock Lake Phase Iv Beach/General 227,446 7521 136 Ave (230 - 231)25,735 1915 Water Feeder Main Stage 2 Debt Payment 100,000 Payments from prior year borrowing 1,205,875 -286,639 97,283 1,641,947 2052 240 St @ Kanaka Creek (Bridge)1,216,765 5,253,120 830,705 39,398 2011 Projects 4,089,914 25,735 652,653 197,283 2,097,193 5,253,120 830,705 39,398 Projects subtotal 1,667,274 25,735 366,014 100,000 455,246 Payments subtotal 2,422,640 -286,639 97,283 1,641,947 ----- Totals for all years 2007-2011 Highways Sewage Drainage Water Park Totals Projects subtotal 10,218,819 811,369 366,014 1,475,193 3,469,041 16,340,436 Payments subtotal 7,246,138 -1,433,193 486,417 6,236,907 15,402,655 17,464,957 811,369 1,799,207 1,961,610 9,705,948 31,743,091 Principal Borrowed, and Full 5-year Costs 10,459,223 1,237,500 420,000 7,088,750 19,205,473 3,037,068 144,041 Cost over 5 years Cost over 5 years Cost over 5 years General Guidelines The level of debt servicing and ongoing maintenance, operating and replacement costs should not hamper f uture ability to deal with cost increases related to current community services or growth-related increases in current services. A discussion about our capacity to manage ongoing costs associated with proposed new assets should take place during the capital review process, consistent with Financial Sustainability Policy (FSP) 12.011, with replacement, maintenance and operating costs accommodated in accordance with FSP 7.0 and FSP 7.1. Borrowing should be limited to special cases, either because we can’t fund out of one year’s budget allocation, or where the project will be paid for over time (e.g. multiple years’ worth of operating revenue). The financial plan should be adjusted to reflect all aspects of the project, including revenue sources and cost savings. Debt financing will not be used to fund ongoing maintenance works, except for major maintenance works that cannot be funded from one year’s annual budget without negatively impacting the ability to perform other required maintenance works. In those cases, short-term debt financing will be considered, on the understanding that future year’s works will be limited by the amount of debt servicing required to fund the major projects done in earlier years. All projects to be funded by debt must “be submitted to Council with a business case, including recommendations on how the debt will be serviced.”(FSP 8.0) If debt financing is used to fund a project,performance measures should be established as part of a comprehensive project plan, and progress will be reviewed by CMT on a quarterly basis beginning when the debt is issued. The performance measures should encompass cost-efficiency and effectiveness outcomes including project scope attainment. Upon project completion, a report should be provided illustrating achievement of objectives. It could also help to improve procedures and refine budgeting techniques by commenting on the process. Prior to the issuance of debt, an evaluation on our ability to manage the project internally will be completed to determine whether internal project management capacity is adequate for the project to proceed. If not, funding for outside project management support should be considered. Consider project timing. Interest costs are low right now, but construction costs are high, and we may be paying a premium to compete with other major projects in the region. After these projects are completed, excess capacity may exist that could offset a rise in interest rate. 11 Financial Sustainability Plan Policy 5.52 contains thirteen policies to guide the District’s financial planning activities.Financial Sustainability Policies (FSPs) referenced in this document can be found in Appendix 5. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014 227 Guidelines Specific to Renewal Funds Renewal Funds (1% Infrastructure Sustainability) must only be used to sustain current infrastructure. Where a project will include augmentation, that portion must be covered from an alternate funding source. Example: An existing local road with gravel shoulder is degrading. As part of a rehab project, it is determined to widen and add curb & gutters. The resurfacing of the existing road-width can be funded from the Renewal funds; the extra width and curb and gutter must be funded from general revenue or other funding source. Guidelines Specific to DCC Funds Where DCC works are financed through debt, funding the interest component from DCCs can only be done in very specific circumstances: To build infrastructure in advance of adequate DCC collections so that growth can occur. Examples are: o Greenfield, where infrastructure is being provided to areas with no servicing; o Fixed-capacity infrastructure, such as water and sewage treatment plants; Out-of-sequence projects, where construction is brought forward from timing set out in the DCC program. Examples would be upgrading the sewer main or water trunk lines. Projected revenue for the DCC reserve fund is based on historical and projected growth patterns. There is a risk to locking ourselves into debt payments without a certainty in the incoming revenue stream. There are many outside influencing factor which could prevent the growth from materializing. Also, we are in a shift away from single-family housing, and we don’t really know what to expect in terms of higher density hous ing. There are other factors as well that may have an influence on the DCC revenues, including potentially a new DCC rate structure that more closely ties in with an amended OCP. Therefore,short-term borrowing is strongly recommended, as revenue projections become less reliable as the time frame is expanded. The DCC bylaw should be amended regularly to ensure that rates reflect changes to infrastructure needs and project costs, as well as changes to growth management objectives, at the same time recognizing the expectation by developers of a relatively stable rate. A current DCC bylaw will ensure that additional costs are spread over the greatest number of potential development units. This supports the DCC best practices guiding principles, and FSP 9.0. Excerpt from Financial Sustainability Plan, Policy 5.52 7.Infrastructure Maintenance & Replacement: Discussion: The District has in excess of $1 billion invested in its infrastructure. This includes our direct investments and investments made by the development community that are turned over to the municipality to operate and maintain. As our community grows, this investment increases. We need to develop a plan to keep the infrastructure in a proper state of repair to avoid costly failures. Policy 7.0 The District will establish an inventory of its infrastructure and will keep it up to date. A maintenance/replaceme nt program will be established using best practices. By 2015, this program must be fully funded and the current 5 -year financial plan should start to address this on a phased basis. The required tax increase will be beyond that set out in Policy 3. Policy 7.1 Annual operating and maintenance budgets will be adjusted to accommodate growth. 8.Debt Management: Discussion: The maximum amount that the district can borrow from external sources is set by the Community Charter. Every effort should be made to keep levels at a minimum however, there may be instances where borrowing money is appropriate i.e. financing major infrastructure projects. Borrowing in such instances allows the costs of the project to be spread out over the useful life of the asset. This results in costs being paid by future beneficiaries and not just by current taxpayers. Policy 8.0 Projects that are to be funded by external debt should be submitted to Council with a business case, including recommendations on how the debt will be serviced. 9.Fees and Charges: Discussion: Fees & Charges are a significant portion of our revenues. They will be reviewed on a regular basis to avoid major changes and to provide the public with adequate notice of those changes. The review will include an analysis of our costs as well as what is charged by other municipalities. Policy 9.0 Fees & Charges will be reviewed and adjusted annually. The public will be provided no less than 3 months notice of those changes. APPENDIX E: INFRASTRUCTURE FUNDING STRATEGY District of Maple Ridge Five-Year Financial Plan 2010 –2014228 12.Capital Projects: Discussion: Many capital projects have funding sources other than General Revenue. For instance, a substantial amount of infrastructure is funded by Development Cost Charges. Once the project is completed, its operating costs, and replacement are usually provided for by General Revenue. These ongoing costs must be clearly understood, before a capital project is approved. Policy 12.0 Each Capital Project submitted for consideration must clearly spell out the full initial cost as well as future costs, including operating and life cycle cost, and demonstrate the source of sustainable funding for such costs. RESOURCE MATERIALS References to some of the resource materials relevant to the infrastructure funding discussion are included for interest: Capital Asset Management Framework Guidelines BC Ministry of Finance, Treasury Board Staff, May 2002 – www.fin.gov.bc.ca/tbs/camf.htm The Capital Asset Management Framework is designed to encourage innovative and responsible use of resources in the provision of provincial public sector infrastructure. Value for taxpayer dollars and safeguarding the public interest are keynotes of the policy. Development Cost Charge Best Practices Guide BC Ministry of Community Services, 2005 – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/DCC_Best_Practice_Guide_2005.pdf The objective of this guide is to encourage local governments to standardize the general practices for the formulation and administration of DCC bylaws. Development Finance Choices Guide BC Ministry of Community Services, 2000 (presently being updated)– www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/choices.pdf The objective of this guide is to set out financing options available to a local government in addition to, or in place of, development cost charges. The guide outlines the considerations which should be taken into account when deciding which financing option may be the most effective in a particular circumstance. Case studies for small, medium, and large municipalities are provided. Parkland Acquisition Best Practices Guide BC Ministry of Community Services, 2005 – www.cserv.gov.bc.ca/lgd/irpd/growth/PUBLICATIONS/DCC_Best_Practice_Guide_2005.pdf The objective of this guide is to describe best practices for any local government currently charging Parkland DCCs or using 5% dedication/cash-in-lieu. This guide will be incorporated into the next version of the Development Finance Choices Guide. FCM Recommended Practices “Building Prosperity from the Ground Up: Restoring Municipal Fiscal Balance”, Federation of Canadian Municipalities, June 2006 www.fcm.ca/english/documents/fiscalim.pdf This report makes recommendations for restoring municipal fiscal balance, complementing, and building on the Big City Mayors’ Caucus report on cities and the fiscal imbalance. The document is FCM’s contribution to the national conversation that must take place in order to successfully tackle the issue of growing responsibilities for municipal governments with too few resources to meet them. APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014 229 DRAINAGE 2010 2011 2012 2013 2014 Funds 221 @ 119 road & drainage upgrade ----150,000 GCF 223 St (DTR - Brown)----49,778 CFO, GCF 240 St @ DTR - Extend scope 350,000 ----GCF 248 St (108 - 220M N 108)--58,458 --DCC, GCF 287 St - storm main @ Watkins (Project)--250,000 --CFO, GCF 287 St - storm main @ Watkins (Study)75,000 ----GCF Albion Dyke - Improvements 525,000 ----CFO Culvert Replacement Program -200,000 -200,000 -ISR Ditch Enclosures 18,783 19,309 19,755 20,224 20,721 GRF Drainage Upgrade Program -200,000 200,000 200,000 200,000 GCF, ISR Local Improvement Projects - Drain 250,000 250,000 250,000 250,000 250,000 CFO N Alouette River Detention Pond 232/132 --178,786 --DCC, GCF Selkirk Ave (226 - 227)-138,168 ---DCC, GCF Selkirk Ave (226 - 227) Phase 2 --72,000 --CWR Storm Sewer Connections 20,439 21,071 21,607 22,168 22,765 GRF Video & spot repairs storm sewer -65,000 ---GCF Video Inspection - Drainage ---40,000 -GCF Drainage 1,239,222 893,548 1,050,606 732,392 693,264 GOVERNMENT SERVICES 2010 2011 2012 2013 2014 Funds Downtown Lighting Safety Improv 20,000 20,000 20,000 --GCF Downtown Signage Improv 25,000 25,000 ---GCF Equip Purch - Emergency Program 10,000 10,000 10,000 --GCF Maple Ridge Library - Book scan station 42,500 ----CFO, GCF Misc Capital Engineering 15,015 15,015 15,015 15,015 15,015 GCF Misc Capital Gen Govt 15,015 15,015 15,015 15,015 15,015 GCF Misc Capital Gen Rec 30,000 30,000 30,000 30,000 30,000 GCF Recycling - Apartment Collection Equip --55,000 --REC Recycling - Baler Upgrade -150,000 ---REC Recycling - Bin Tippers ---30,000 -REC Recycling - Bluebox Collection -65,000 ---REC Recycling - Building Expansion 30,000 ----REC Recycling - Collection Bluebox/bag --40,000 --REC Recycling - Collection Equip 150,000 -30,000 --REC Recycling - Collection Truck Upgrade --200,000 --REC Recycling - Hydraulic Collection Truck (Apt)---250,000 -REC Recycling - Leasehold Improvement 30,000 100,000 ---REC Recycling - New Bluebox & Bags -65,000 ---REC Recycling - Process Equip 50,000 60,000 ---REC Recycling - Tipper Cages x10 ----40,000 REC Reloc radio antenna & equip - new tower 123,000 ----SCF, WCF Works Yard: Office Space Conversion --200,000 --GCF Government Services 540,530 555,030 615,030 340,030 100,030 APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014230 HIGHWAYS 2010 2011 2012 2013 2014 Funds 112 Ave (232 - 240) Final Lift #fo 220,614 ----DCC, GCF 112 Ave (232 - 240) Final Lift [fibre]27,433 ----CWR 112 Ave (60M W 236 - 236)---25,079 -CFO 121 Ave @ 214 St --9,347 --CFO 128 Ave (228 - 200M East 232)---132,000 -GCF 128 Ave highway widening predesign 50,000 ----GCF, GRA 136 Ave (224 - 400M E 224)----1,891,353 DCC, GCF 201A St (113B - 100M North 113B)--3,159 --CFO 203 St (123 - Powell)--1,238,348 --CWR, DCC, GCF 203 St (DTR - 123)--2,541,775 --CWR, DCC, GCF 203 St (Lougheed - DTR)----531,635 DCC, GCF 203 St @ CPR crossing improv 45,000 ----GCF, GRA 216 St @ 128 Ave Traffic Signal 276,664 ----DCC, GCF 223 St (Mcintosh - DTR)--27,720 --CFO 224 St (Lougheed - DTR) #fo 80,000 ----GCF 224 St (Lougheed - DTR) [fibre]29,023 ----CWR 224 St @ 132 Ave (N Alouette Bridge)--450,000 --GCF 232 St (124 - 128)1,546,998 ----DCC, GCF, GRA 232 St Bridge (N Alouette River)-4,847,790 ---DBT, DCC, GCF 240 St (113 - Kanaka Cr Bridge) Phase 1 ----1,595,394 DCC, GCF 240 St (Kanaka Cr Bridge S - McClure)-2,750,679 ---DCC, GCF 241 St @ S Alouette Ped Crossing ---75,000 -GCF, WCF 241A St (100M S 102 - 102)--100,000 --CFO 244 St (50M S 104 - 104)--49,970 --CFO 245 St (104 - 220M N 104)--26,148 --CFO 280 St (Lougheed - 98)--250,000 --GCF, GRA Abernethy (216 - 500 E of Blackstock) Widen ----1,500,179 DCC, GCF, GRA Abernethy Phase 3 --5,030,023 --DBT, GCF, GRA Abernethy Phase 4 ---13,242,761 -DBT, GCF, GRA Access Culverts 26,096 26,832 27,458 28,113 28,809 GRF Audible signals 10,000 10,000 10,000 10,000 10,000 GCF Bikeway Program 100,000 100,000 100,000 100,000 100,000 GCF, GRA Boulevard Improvement Program --30,000 --GCF Bridge Repairs & Struct Upgrade 150,000 150,000 161,875 160,000 -ISR Brown Ave @ 224 St Traffic Signal ---237,428 -DCC, GCF Dewdney Trunk @ Kanaka Cr Bridge Phase 1 --350,000 --GCF Dewdney Trunk @ Kanaka Cr Bridge Phase 2 ---350,000 -GCF Dewdney Trunk @ Lougheed ---154,382 -CFO Downtown Improv. - 224 (119 to Lougheed)1,300,000 ----GRA Downtown Improv. - 224 (Spirit Sq to DTR)900,000 ----GRA, IGC Downtown Improv. - Lougheed (222-223)900,000 ----GRA, IGC Dunn Ave @ Maple Meadows Way ---278,751 -CFO Emergency traffic pre-empt 50,000 50,000 50,000 50,000 50,000 GCF Equip Purch - Bobcat (Snow)---68,340 -GCF Equip Purch - Pickup Truck -37,000 ---GCF Equip Purch - Speed reader boards x2 12,000 ----GCF Equip Repl - Fleet 1,391,452 860,692 284,079 864,684 864,684 ERR-PW Fern Crescent (236 - 240)---98,780 -GCF, GRA Illuminated Crosswalk Signs 76,000 ----GCF Illuminated Street Signs Program 10,000 10,000 10,000 10,000 10,000 GCF Laity @ 128 Ave Traffic Signal ---276,664 -GCF, GRA Lane E 207 St (Camwood - 100M N Camwood)--4,578 --CFO Local Improvement Projects - Road 250,000 250,000 250,000 250,000 250,000 CFO Lougheed Highway Multiuse Cycle Track 400,000 ----CFO, CWR, GRA Macfarlane Ave (Graves - 209)--23,100 --CFO Maple Meadows Way @ CPR crossing improv 460,000 ----GCF, GRA Owens St (200M N Camwood - Lougheed)--14,020 --CFO Ped safety improv Laity/216 (124/123)-100,000 ---GCF Ped safety/access improv 86,000 90,000 90,000 90,000 90,000 GCF Princess St (Wharf - Lorne)---129,000 -GCF Private Driveway Crossings 36,156 36,457 36,710 36,976 37,258 GRF APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014 231 HIGHWAYS (cont.)2010 2011 2012 2013 2014 Funds Road Resurf - 132 Ave (216 - 224)--200,000 --ISR Road Resurf - 223 St (DTR - Brown)--48,650 --ISR Road Resurf - 224 St (132 - 136)-197,000 ---ISR Road Resurf - 232 St (112 - 114)---155,000 -ISR Road Resurf - 232 St (Silver Valley - 141)--218,122 --ISR Road Resurf - DTR (250 - 256)350,000 ----ISR, SOIL Road Resurf Program ---580,000 1,462,500 ISR Royal Cres @ 100M S Lougheed ---24,501 -CFO Safer School Travel Program 40,000 50,000 50,000 50,000 50,000 GCF Sidewalk Replacement 98,823 69,091 100,000 85,000 90,000 ISR Streetlight Pole Replace Program 50,000 50,000 50,000 50,000 50,000 ISR Thermo plastic road markings -50,000 ---GCF Top asphalt 117 210 - Laity -176,000 ---ISR Top asphalt 122 216 - 222 --333,000 --ISR Top asphalt 216 River - Lougheed ---48,000 -ISR Top asphalt 224 Dewdney - 124 ---302,000 -ISR Top asphalt 225 N - Lougheed ---40,000 -ISR Top asphalt 228 Abernethy - 128 --260,000 --ISR Top asphalt 272 Dewdney - 116 -168,000 ---ISR Top asphalt 280 104 - S of Park Rd 112,343 ----ISR Top asphalt Abernethy 224 - 227 249,000 ----GRA Top asphalt Dewdney 284 - 1100m W Rd 174,000 ----ISR Traffic Calming Program 45,000 45,000 45,000 50,000 50,000 GCF Traffic Signal Electrical Program ----30,000 GCF Traffic Signal Integration --325,000 --GCF, GRA Traffic Signal Replacements 60,000 70,000 80,000 80,000 80,000 ISR Highways 9,612,602 10,194,541 12,878,082 18,132,459 8,771,812 PARK ACQUISITION 2010 2011 2012 2013 2014 Funds Greenbelt Acq 200,000 200,000 200,000 200,000 200,000 PAR N Alouette River Greenway Trail 44,999 ----DCC, GCF Park (221/119) Lot 2 400,003 ----DCC, GCF Silver Valley Neigh Park Acq A --506,159 --DCC, GCF Silver Valley Neigh Park Acq B --626,999 --DCC, GCF Silver Valley Neigh Park Phase 2 --1,682,980 --DCC, GCF Park Acquisition 645,002 200,000 3,016,138 200,000 200,000 PARK IMPROVEMENTS 2010 2011 2012 2013 2014 Funds Albion Park (Spray Pool)388,499 ----CWR, DCC, GCF Albion Park (Washroom Facility)---303,951 -DCC, GCF Boulevard Improvement ----30,000 GCF Bowling Green - Parking lot paving 40,000 ----GCF Cemetery Caretaker House -115,000 ---CEM Cliff Park Parking Lot Development 80,000 ----GCF Computerized Irrigation Control System -50,000 ---GCF Core Park Development ----310,488 DCC, GCF Cottonwood Central Park Development ----310,644 DCC, GCF Cottonwood West Park Facilities -615,339 ---DCC, GCF Equip Purch - Mower Trailer 12,000 ----GCF Equip Purch - Parks Rec Vehicle ---25,000 -GCF Fraserview Park Development --305,096 --DCC, GCF Maple Ridge Park - Washrooms -120,000 ---GCF Park Development (231/137)----310,488 DCC, GCF Park Development (237/136)--310,644 --DCC, GCF Park Development (241/104)--310,644 --DCC, GCF Park Development Albion Elementary --332,999 --DCC, GCF Trail Improvement 29,298 -28,701 --GCF Whonnock Lake Phase 1 Entrance Road ---235,000 -GCF Whonnock Lake Phase 2 Parking ----290,000 GCF Whonnock Lake Phase 3 Path/Light ---297,330 -DCC, GCF Whonnock Lake Phase 4 Beach/General ---356,243 -DCC, GCF Whonnock Lake Phase 5 Washroom Facility ---621,814 -DCC, GCF Whonnock Lake Phase 6 Canoe Facility ---1,980,000 -CFO Youth Action Park Albion ---589,344 -CFO, DCC, GCF Park Improvements 549,797 900,339 1,288,084 4,408,682 1,251,620 APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014232 RECREATIONAL SERVICES 2010 2011 2012 2013 2014 Funds Equip Purch - Mower -80,000 ---GCF Equip Purch - Park trails vehicle 40,000 ----GCF Events - Electrical Panel and Spool 5,000 ----GCF Events - Portable Hot Water Sink 5,000 5,000 ---GCF Leisure Center - Active studio reno 55,000 ----GCF Leisure Centre - Adaptive gym equip 25,000 ----GCF Leisure Centre - Floor cleaning machine 8,000 ----GCF Leisure Centre - Front desk security 62,000 ----GCF Leisure Centre - Lobby furniture -7,000 ---GCF Leisure Centre - Pallet jack -5,000 ---GCF Leisure Centre - Pool lift 10,000 ----GCF Leisure Centre - UV water treatment -120,000 ---GCF Public Art 50,000 60,000 70,000 70,000 70,000 GCF Sport Field Renovations (Hammond)75,000 ----GCF Recreational Services 335,000 277,000 70,000 70,000 70,000 PROTECTIVE SERVICES 2010 2011 2012 2013 2014 Funds Equip Purch - Firehall #4 70,000 ----FDR Fire Equip Engine 2-2 Replacement --705,000 --ERR-FD Firehall #3 Expansion Phase 2 700,000 ----FDR Firehall #4 Engine New --625,000 --FDR Firehall #4 Protective & Safety Equip 83,960 ----FDR Firehall #4 Rescue 4 --325,000 --FDR Firehall #4 Technical & Furnishings 200,000 ----FDR Firehall #5 Engine 2 Replacement 425,000 ----ERR-FD Firehall #5 Land Acq ----350,000 FDR RCMP - Furniture Replacement 10,000 10,000 10,000 --CFO, PSR Rescue 2 Replacement -375,000 ---ERR-FD SCBA Technology Upgrade -163,565 163,565 163,565 163,565 ERR-FD Protective Services 1,488,960 548,565 1,828,565 163,565 513,565 SEWAGE 2010 2011 2012 2013 2014 Funds 101A Ave @ 243A St --1,500 --CFO 136 Ave (230 - 231)-28,883 ---DCC, SCF 225 St Pump Station Upgrade -135,000 ---SCF 225 St Pump Station Upgrade Phase 2 -1,018,178 ---DCC, SCF 225 St Pump Station Upgrade Phase 3 --400,000 --SCF 245 St (104 - 105)---77,098 -DCC, SCF Backflow preventors @ Sewage P/S 148,000 ----SCF Brown Ave (Fraser - 227)----371,575 DCC, SCF Cottonwood Dr (115 - 116)--60,655 --SCF Fern Crescent (237 - 240)---667,536 -DCC, SCF Gas detectors 16,800 ----SCF Local Improvement Projects - Sewer 250,000 250,000 250,000 250,000 250,000 CFO Lougheed (227 - 228)---230,613 -SCF Private Sewer Connections 84,213 86,844 89,077 91,419 93,905 SRF Sanitary Network Subcatchment A Study ---125,000 -SCF Sanitary Network Subcatchment A To GIS -35,000 ---SCF Sanitary Network Subcatchment J Study --150,000 --SCF Sanitary Network Subcatchment T Study -150,000 ---SCF Sanitary Sewer Modelling Update ----9,000 SCF SCADA replacement program 44,000 44,000 44,000 44,000 44,000 SCF, WCF Sewage System Rehabilitation -287,500 250,000 287,500 287,500 SCF Sewer Extension to Corrections Part B 6,000,000 ----GRA Sewer Extension to Corrections Part C 2,000,000 ----GRA Sewer P/S electrical upgrade 125,000 125,000 125,000 125,000 125,000 SCF South Slope Interceptor Repair 400,000 ----SCF Sewage 9,068,013 2,160,405 1,370,232 1,898,166 1,180,980 APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014 233 TECHNOLOGY 2010 2011 2012 2013 2014 Funds Attendance Management Program ---90,000 -GCF Budget software update 40,000 ----GCF, SCF, WCF Capital Reporting Module (Hyperion)-40,000 ---GCF, SCF, WCF Capital Works Program Replacement (LTC 4134+)30,000 ----GCF, SCF, WCF Council Chamber Multimedia Upgrade -30,000 ---GCF Document Processing System - Phase 1B 75,000 ----GCF, SCF, WCF Document Processing System - Phase 2 -107,000 ---GCF, SCF, WCF Equip Purch - SMS Redundancy ---38,225 -GCF Equip Purch - Wireless Data Sys.----22,100 GCF Equip Repl - Info Serv 450,000 55,000 838,780 283,003 200,789 ERR-IS Financials New Version ----1,000,000 GCF, SCF, WCF Fleet Management Software 70,000 ----ERR-PW Integrated Cash System ---50,000 -GCF IT Disaster Recovery Infrastructure --97,275 --GCF IT Fibre Optic 132 (232 - Fern)-75,000 ---GCF IT Fibre Optic GVRD WM Reclam Study 10,000 30,000 40,000 --GCF IT Fibre Optic Network - DT 250,000 ----GRA IT Fibre Optic Network - Firehall #4 Ph 4 ---250,000 -GCF IT Fibre Optic Network - Transit Exchange 50,000 ----GCF Legacy Program Replacement - Interface 75,000 ----GCF Management Reporting Software Phase 2 ---40,000 -GCF Production Legacy Replacements -25,000 ---GCF Replace Excess Capacity/Latecomer prog 20,000 ----GCF Systems Management Server Phase 2 ----10,000 GCF Website Improvements -20,000 ---GCF Website Public Transactions 70,000 ----GCF Technology 1,140,000 382,000 976,055 751,228 1,232,889 APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014234 WATER 2010 2011 2012 2013 2014 Funds 108 Ave (248 - 249)----51,242 DCC, WCF 110 Ave (240 - 243)---139,476 -WCF 112 Ave (244 - 246)---375,543 -DCC, WCF 113 Ave (246 - 248)---223,634 -DCC, WCF 119 Ave (227 - 228)--143,765 --WCF 124 Ave (246 - 248)---207,046 -DCC, WCF 124 Ave @ 232 St (PRV)----49,560 WCF 125 Ave (241 - Ansell)-331,200 ---WCF 128 Ave (235 - 238)---221,334 -DCC, WCF 136 Ave (236 - 240)--778,487 --DCC, WCF 136 Ave @ 24200 Rockridge Res. Phase 2 --591,486 --DCC, WCF 141 Ave @ 232 St PRV -100,000 ---WCF 210 St (116 - 118)-218,900 ---WCF 216 St (124 - 128)--674,016 --DCC, WCF 224 St (124 - Abernethy)---342,559 -DCC, WCF 224 St (North - 119) #fo -231,392 ---DCC, WCF 224 St (North - 119) [fibre]-13,137 ---CWR 231 St (117 - 118)---92,836 -WCF 232 St (136 - Silver Valley Rd)--148,528 --DCC, WCF 248 St (116 - DTR)--561,416 --DCC, WCF 263 St (440 Reservoir - Stage 2) Phase 2 -1,184,816 ---DCC, WCF 270A St @ 123 Ave P/S Phase 2 --250,000 --WCF Abernethy @ 240 St GVRD Connection ----80,000 WCF Ansell St (124 - 125)-230,400 ---WCF Barnston / MR PS 1,307,747 1,546,799 ---DBT, WCF Brown Ave (Fraser - 228)----400,990 WCF Cottonwood Dr (115 - 116)--84,956 --WCF Dewdney Trunk (260 - 262) 220M of 200mm WM 56,055 ----DCC, WCF Dewdney Trunk @ 246 St GVWD P/S 56,000 ----WCF Dist upgrade 250,000 250,000 ---WCF Emerg PRV service f/Grant to Albion 158 -72,799 ---DCC, WCF Equip Purch - Enclosed Trailer ----14,000 WCF Equip Purch - Leak Detectors ---35,000 -WCF Fletcher St (DTR - Brown)---44,381 -WCF Local Improvement Projects - Water 250,000 250,000 250,000 250,000 250,000 CFO Maple Ridge Main West 1,404,184 1,203,587 2,005,273 1,604,783 -DBT, WCF Private Water Connections 168,956 173,620 177,590 181,751 186,169 WRF Provide water service to Albion 158 zone -367,198 ---DCC, WCF Replace CL2 station @ 248 Water P/S 82,000 ----WCF Rothsay Heights Reservoir Improvement -250,000 ---WCF SCADA replacement program 22,000 22,000 22,000 22,000 22,000 SCF, WCF Sound atten. enclos. for standby gen 43,500 ----WCF Truck fill system: proposed reserv. site -65,000 ---WCF Water Network Modelling 9,000 ----WCF Water security improvement 128,000 ----WCF Watermain replace DTR from Laity - 216 409,500 ----WCF Watermain Replacement Program 300,000 300,000 300,000 300,000 300,000 WCF Water 4,486,942 6,810,848 5,987,517 4,040,343 1,353,961 Grand Total 29,108,078 22,924,287 29,082,321 30,738,878 15,370,135 APPENDIX F: CAPITAL WORKS PROGRAM LISTING District of Maple Ridge Five-Year Financial Plan 2010 –2014 235 GLOSSARY OF FUNDING CEM Cemetery Reserve CFO Contribution From Others CWR Capital Works Reserve DBT Debt DCC Dev Cost Charge Fund ERR-FD Equip. Replacement - Fire Dept ERR-IS Equip. Replacement - IS ERR-PW Equip. Replacement - Public Works FDR Fire Dept Cap Acquisition GCF General Capital Fund GRA Grants GRF General Revenue Fund IGC Infrastructure Grant Contribution ISR Infrastructure Sustainability Reserve PAR Parkland Acquisition Reserve PSR Protective Services Reserve REC Recycling Reserve SCF Sewer Capital Fund SOIL Gravel Extraction Reserve SRF Sewer Revenue Fund WCF Water Capital Fund WRF Water Revenue Fund APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014236 District of Maple Ridge TO:His Worship Mayor Ernie Daykin and Members of Council DATE:December 2, 2009 FROM:Chief Administrative Officer ATTN: Council SUBJECT:2010 –2014 Financial Plan Bylaw EXECUTIVE SUMMARY: The 2010-2014 Business Plans and an overview of the financial plan were presented to Council at public meetings held on November 30 and December 1. Business Plans from all areas including the Capital Works Program and the November 20, 2009 staff report titled 2010-2014 Financial Plan Overview were also provided. Council directed that the financial plan bylaw be brought forward incorporating the recommendations outlined in the 2010-2014 Financial Plan Overview report. The attached bylaw is in line with that direction. The Financial Plan Bylaw includes several relatively new legislated requirements including a more explicit form of revenue and tax policy disclosure: the objectives and policies regarding the proportions of revenue pr oposed to come from various funding sources; the distribution of property taxes among property classes; and the use of permissive tax exemptions. RECOMMENDATION(S): That Maple Ridge 2010-2014 Financial Plan Bylaw No. 6708-2009 be given first, second and third readings. DISCUSSION: a)Background Context: The 2010–2014 Financial Plan was presented to Council at public meetings held on November 30 and December 1, 2009. Business Plans from all areas were also provided. The financial plan bylaw incorporates the following direction from Council. property tax increase of 4% in 2010–2014, which includes 1% for infrastructure sustainability and 3% for general purposes, for 2010-2012 an increase to the fire department service improvement levy of $600,000 plus growth since 2005, the year of the inception of the levy; the increase is less in 2013 and there is no increase in 2014. water user fee increase of 9% per year, sewer user fee increase of 5% per year and recycling rates increase of 4.9% in 2010 and 3% in 2011-2014. In last year’s financial plan, Council adopted an aggressive capital program and this plan builds on that direction. The 2010-2014 Financial Plan includes a capital program of over $127 million and anticipates funding from senior governments and some borrowings. We have about $1 billion invested in our infrastructure and it is important that we protect this investment. Thi s financial plan sets aside dedicated money for sustaining our infrastructure. As well, we are a growing community and along with that growth comes pressure on our existing services. This financial plan provides funding to help meet growth related demands. The funding for growth and for infrastructure sustainability are in line with Council’s Financial Sustainability Policies. Incremental property tax revenue from new construction will not be known until spring, when property assessments are finalized. Although the assumption built into the financial plan is 2.35%, consistent with prior plans, there is a risk that the actual amount will fall short of this figure. In order to mitigate this risk, the financial plan includes revenues in excess of planned expenditure and transfers, shown as a transfer to General Revenue Surplus. Given the level of uncertainty and amount of funds involved it is prudent to defer consideration of additional incremental costs until the growth in tax revenue is known. b)Desired Outcome: A financial plan that accurately reflects the planned expenditures and methods of funding that is consistent with corporate strategic plans, policies, and Council direction. c)Strategic Alignment: All departments submitted Business Plans which were prepared using the Business Planning Guidelines 13th Edition. These guidelines are reviewed and amended annually in consultation with Council. The Financial Plan reflects Council’s Strategic Financial Sustainability Policies and Infrastructure Funding Strategy. d)Citizen/Customer Implications: The business plans have far-reaching citizen and customer implications. The Financial Plan reflects the financial impact of the business plans. Property tax revenue and user fees are planned to increase as detailed in the above discussion. APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014 237 e)Statutory Requirements and Policy Implications: The financial plan has been prepared in accordance with statutory requirements and Municipal financial policies. There are several requirements in the Community Charter for the Financial Plan Bylaw, including: disclosure of the proportions of revenue proposed to come from various funding sources; the distribution of property taxes among property classes; and the use of permissive tax exemptions. Explicit policies and objectives in each of these areas are also required. Maple Ridge’s approach to business planning, property taxation policies and other financial policies have addressed all these reporting requirements. The attached bylaw includes this i nformation. Public consultation is an important and legislated component of preparing financial plans. The Business Planning Guidelines were updated in March with an opportunity for the public to provide feedback. Public input during business planning this December was invited through advertisements in the local paper and on the corporate website. Input was accepted through many different mediums including: in person at the business planning presentations which were open to the public or through email, voicemail, or regular mail. A further opportunity exists for public comment on the Financial Plan Bylaw prior to adoption; an advertisement will run in the local paper December 9 and 11. Public input into the financial plan and departmental business plans is incorporated i ndirectly through regular feedback and interaction with customers and the public as well as through the results of surveys. f)Alternatives: In the event that this bylaw is not adopted, the District is not authorized to make any expenditure other than th ose identified in the 2009-2013 Financial Plan Bylaw. This will require ensuring that departments curtail or delay expenditures and only proceed with capital projects that were identified in the previous financial plan. CONCLUSIONS: The Financial Plan is a multi-year planning, reviewing, and reporting tool that represents Council’s vision and commitment to providing quality services to the residents of Maple Ridge. The Plan provides a forecast of the financial resources that are available to fund operations, programs, and infrastructure for the five year period. Several items were raised during the 2010-2014 Business Planning presentations that will require future policy level discussions and/or information being brought back to Council in the near future.These items include: Information on performance measurement and public reporting using the See-it software; A discussion on Economic Development, including specific deliverables/outcomes and resourcing comparisons Information on the use of garburators in the community; Composting and the removal of organic waste from the solid waste system; Policy level discussion on the acquisition of property for strategic purposes, developing a funding model for the implementation of the Parks and Recreation Master Plan and the potential use of General Revenue Surplus for repaving our roads; Advocating for improved ambulance response times Providing Social Planning Advisory Committee statistics with respect to downtown activities; Building on relations with the School District Discussing improvements in transit with TransLink The Financial Plan Bylaw can be amended to reflect changes and is routinely amended in late April or early May to include the projects that were approved but not completed in the prior year. The change also includes an update to reflect the actual amount of property tax revenue due to the amount of real growth. The 2010 amendment will differ from prior years as this plan drives a surplus, a contingency to address a potential shortfall in property tax revenue due to slower development. Depending on the amount of growth, Council may have some latitude in the spring to address additional concerns while still staying within the previously approved tax increases. _______________________________________________ Prepared by:Trevor Thompson, BBA, CGA Manager of Financial Planning _______________________________________________ Approved by:Paul Gill, BBA, CGA GM Corporate & Financial Services _______________________________________________ Concurrence:J.L. (Jim) Rule Chief Administrative Officer APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014238 DISTRICT OF MAPLE RIDGE BYLAW NO. 6708-2009 Maple Ridge 2010-2014 Financial Plan Bylaw No. 6708-2009 ____________________________________________________________________________________ WHEREAS, a Public Open House was held April 21, 2009 to seek public input with respect to the fina ncial plan and budget guidelines; AND WHEREAS,through a public process in an open meeting the business plans and resulting financial plan were presented; AND WHEREAS,the public will have the opportunity to provide comments with respect to the financial plan; AND WHEREAS, Council deems this to be a process of public consultation under section 166 of the Community Charter. The Council for the District of Maple Ridge in open meeting assembled ENACTS AS FOLLOWS: 1.This Bylaw may be cited as Maple Ridge 2010-2014 Financial Plan Bylaw No. 6708-2009. 2.Statement 1 attached to and forming part of this bylaw is hereby declared to be the Consolidated Financial Pla n of the District of Maple Ridge for the years 2010 through 2014. 3.Statement 2 attached to and forming part of the bylaw is hereby declared to be the Revenue and Property Tax Policy Disclosure for the District of Maple Ridge. 4. Statement 3 attached to and forming part of the bylaw is hereby declared to be the Capital Expenditure Disclosure for the District of Maple Ridge. READ a first time the day of , 20 . READ a second time the day of , 20 . READ a third time the day of , 20 . PUBLIC CONSULTATION completed on the day of , 20 . RECONSIDERED and adopted the day of , 20 . ________________________________________________________________ PRESIDING MEMBER CORPORATE OFFICER ATTACHMENT: Statement 1, Statement 2 and Statement 3 APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014 239 2010 2011 2012 2013 2014 REVENUES External Revenues Development Fees Developer Cost Charges $3,699 $11,248 $11,749 $6,031 $7,430 Developer Specified Projects $0 $0 $0 $0 $0 Parkland Acquisition $200 $200 $200 $200 $200 Contributions from Others $4,345 $3,699 $3,995 $6,227 $3,560 Development Fees Total $8,244 $15,147 $15,944 $12,458 $11,190 Property Taxes $54,992 $58,974 $63,217 $67,303 $71,548 Parcel Charges $2,513 $2,642 $2,778 $2,921 $3,071 Fees & Charges $31,225 $32,896 $34,723 $36,681 $38,820 Interest $1,885 $1,885 $1,885 $1,885 $1,885 Grants (Other Govts)$13,987 $2,103 $4,893 $10,709 $2,853 Property Sales $0 $0 $0 $0 $0 Total External Revenues $112,846 $113,647 $123,440 $131,957 $129,367 EXPENDITURES External Expenditures Capital Expenditures $29,106 $22,922 $29,080 $30,737 $15,368 Interest Payments on Debt $4,444 $4,570 $4,349 $4,389 $4,596 Other Expenditures $77,463 $82,093 $86,157 $90,107 $94,353 Total External Expenditures $111,013 $109,585 $119,586 $125,233 $114,317 CHANGE IN NET FINANCIAL POSITION $1,833 $4,062 $3,854 $6,724 $15,050 OTHER REVENUES Borrowing Proceeds $2,152 $3,386 $4,094 $6,050 $0 OTHER EXPENDITURES Principal Payments on Debt $5,037 $6,430 $7,114 $7,176 $7,241 TOTAL REVENUES LESS EXPENDITURES ($1,052)$1,018 $834 $5,598 $7,809 INTERNAL TRANSFERS Transfer from Reserve Funds Capital Works Reserve $264 $791 $1,970 $918 $1,228 Equipment Replacement Reserve $2,336 $1,454 $1,991 $1,311 $1,229 Fire Department Capital Reserve $1,054 $0 $950 $0 $350 Land Reserve $0 $0 $0 $0 $0 Local Improvement Reserve $0 $0 $0 $0 $0 Sanitary Sewer Reserve $0 $0 $0 $0 $0 Transfer from Reserve Fund Total $3,654 $2,245 $4,911 $2,229 $2,807 Less :Transfer to Reserve Funds Capital Works Reserve $757 $889 $836 $740 $1,115 Equipment Replacement Reserve $2,061 $2,124 $2,232 $2,323 $2,416 Fire Dept. Capital Aquisition $312 $424 $539 $658 $782 Land Reserve $20 $20 $20 $20 $20 Local Improvement Reserve $0 $0 $0 $0 $0 Sanitary Sewer Reserve $80 $80 $80 $80 $80 Total Transfer to Reserve Funds $3,230 $3,537 $3,707 $3,821 $4,413 Transfer from (to) Surplus -(Own Reserves)$47 ($575)($1,277)($1,817)($2,664) Transfer from (to) Surplus -(Surplus)$581 $849 ($761)($2,188)($3,539) TOTAL INTERNAL TRANSFERS $1,052 ($1,018)($834)($5,597)($7,809) Attachment to Maple Ridge 2010-2014 Financial Plan Bylaw 6708-2009 Statement 1 Consolidated Financial Plan 2010-2014 (in thousands) APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014240 Attachment to Maple Ridge 2010-2014 Financial Plan Bylaw 6708-2009 Statement 2 Revenue and Property Tax Policy Disclosure REVENUE DISCLOSURE Revenue Proportions Revenue Proportions $ ('000s)%$ ('000s)%$ ('000s)%$ ('000s)%$ ('000s)% Revenues Property Taxes 54,992 48%58,974 50%63,217 67,303 49%71,548 55% Parcel Charges 2,513 2%2,642 2%2,778 2,921 2%3,071 2% Fees & Charges 31,225 27%32,896 28%34,723 36,681 27%38,820 30% Borrowing Proceeds 2,152 2%3,386 3%4,094 6,050 4%-0% Other Sources 24,116 21%19,135 16%22,722 25,052 18%15,928 12% Total Revenues 114,998 100%117,033 100%127,534 138,007 100%129,367 100% Other Sources include: Development Fees Total 8,244 7%15,147 13%15,944 12,458 9%11,190 9% Interest 1,885 2%1,885 2%1,885 1,885 1%1,885 1% Grants (Other Govts)13,987 12%2,103 2%4,893 10,709 8%2,853 2% Property Sales -0%-0%--0%-0% 24,116 21%19,135 16%22,722 25,052 18%15,928 12% 20142010201120122013 Objectives & Policies Property Tax Revenue is the District’s primary revenue source, and one which is heavily reliant on the residential class. Diversification of the tax base and generation of non-tax revenue are ongoing objectives, outlined in Financial Sustainability Policy 5.52 section 6. Business Planning Guidelines and the Financial Plan includes a 3% general tax increase, a 1% increase to fund replacement of existing infrastructure and an increase of $600,000 plus growth since 2005, $676,000 in 2010, to fund the Fire Department Master Plan implementation. More information can be found in the Business Planning Guidelines 13th Edition, Financial Sustainability Plan and the 2010-2014 Financial Plan Overview Report. Specific policies discussing the tax increases are included in the Financial Sustainability Plan and related policies which were adopted in 2004. Parcel Charges are largely comprised of a recycling charge, a sewer charge and on certain properties a local area service or improvement charge. Parcel charges are a useful tool to charge all or a subset of properties for a fixed or variable amount to support services. Unlike property taxation the variable amount does not ne ed to be related to property assessment value, but can be something that more accurately reflects the cost of the service. APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014 241 Attachment to Maple Ridge 2010-2014 Financial Plan Bylaw 6708-2009 Statement 2 (continued) Revenue and Property Tax Policy Disclosure Fees & Charges The Business Planning Guidelines call for an increase of 5% in fees as a guideline. Actual fee increases vary depending on the individual circumstances, the type of fee and how it is calculated. Fees should be reviewed annually and updated if needed. Recent fee amendments include recreation fees, development application fees, business license fees and cemetery fees. A major amendment to the Development Costs Charges (DCC), recommended every 5 years, was completed in 2008. Minor DCC amendments are done more frequently. Some fees are to offset the costs of providing specific services. The utility fees are reviewed annually with a view towards using rate stabilization practices to smooth out large fluctuations in rates, as set out in the Business Planning Guidelines. Borrowing Proceeds –Debt is used where it makes sense. Caution is used when considering debt as it commits future cash flows to debt payments restricting the ability to use these funds to provide other services. The source of the debt payments needs to be considered as does the justification for advancing the project. More information on borrowing approved in 2008 or 2009 and proposed for 2010-2014 can be found in the 2010-2014 Financial Plan Overview report. Other Sources, will vary greatly year to year as it includes -Development fees, which is the funding for capital projects from the DCC Reserve, -Contribution from others in relation to capital, -Interest earned on funds invested in accordance with the Investment Policy -Grants, which are sought from various agencies, and may be leveraged with District funds. PROPERTY TAX DISCLOSURE Property Tax Revenue Distribution The 2010 property tax revenue and updated rates will be included in a financial plan amendment that precedes the Property Tax Rate Bylaw, as 2010 property assessed values are not yet finalized. For information the 2009 distribution is included. Property Class Taxation Revenue Assessed Value Tax Rate Multiple ($'000s)('000s)($/'1000)(Rate/Res.Rate) 1 Residential 38,398 77.2%10,755,860 92.28%3.5699 1.00 2 Utility 407 0.8%10,186 0.09%40.0000 11.20 4 Major Industry 613 1.2%16,923 0.15%36.2044 10.14 5 Light Industry 1,590 3.2%138,467 1.19%11.7536 3.29 6 Business/Other 8,566 17.2%725,633 6.23%11.7536 3.29 8 Rec./ Non-Profit 30 0.1%3,290 0.03%9.1744 2.57 9 Farm 116 0.2%5,062 0.04%22.8773 6.41 49,720 11,655,421 APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014242 Attachment to Maple Ridge 2010-2014 Financial Plan Bylaw 6708-2009 Statement 2 (continued) Revenue and Property Tax Policy Disclosure PROPERTY TAX DISCLOSURE Objectives & Policies Property taxes are the District’s largest source of revenue and are only contained by efficient business pra ctices. Annual business planning practices have been the mechanism for resource allocation decisions. The District’s Financial Sustainability Policy section 6 discusses the necessity of diversifying the tax base. As development of employment related properties is one method of diversification, key performance measurement in Economic Development tracks the increased investment and development of non-residential properties. A policy in the Financial Sustainability Plan that calls for stable tax increases and the adoption of t he annual increase early in the prior year in the Business Planning Guidelines provides citizens with a more stable and predictable set of cost increases. In some cases costs are phased in over multiple years to keep within the set tax increases. Property Tax Rates It is policy to adjust property tax rates annually to negate the impact of fluctuations in the market values of properties. (Tax rates are negatively correlated to market changes). Property tax increases are then applied at the same relat ive increase for all classes, unless legislation restricts the rates, as with Class 2, Utility. The Business Class and Light Industry Class properties have the same tax rate and are treated as a composite class when setting the tax rates. This is done as the types of businesses in each class of property are quite similar. This was achieved over a long period of time with small incremental adjustments. A review was done on the Major Industry Class rates and the recommendation from the Audit and Finance Committee and Council was a reduction of 5% in 2009 to the taxes collected to support additional investments in the subject property and to keep rates competitive. The municipal property taxes will be reduced again in 2010 by 5% as recommended by Council and included in the 2010-2014 Financial Plan. In reviewing the tax rates to ensure competitiveness absolute rates, tax multiples and overall tax burden are considered. The impact that assessed values have on comparing other geographical areas must be considered in a comparison of tax rates or multiples. Permissive Tax Exemptions Council has set policies around the use of permissive tax exemptions. They are Council Policies 5.19 though 5.24. The policies discuss Churches, Community Halls, Heritage Sites, Homes for the Care of Children and the Relief of the Aged, the Poor, the Disabled and the Infirm, Municipal Recreational Services, Private Hospitals and Daycares, Private School and Youth Recreation Groups. Revitalization Tax Exemption A revitalization tax exemption is available within a defined downtown area and provides a financial incentive to encourage higher density development (five stories or higher). A further financial incentive is available if the building meets specified environmental considerations. Further information is available in Bylaw 6412-2006. APPENDIX G: 2009-2013 FINANCIAL PLAN BYLAW 6708-2009 ADOPTED JANUARY 12, 2010 District of Maple Ridge Five-Year Financial Plan 2010 –2014 243 Attachment to Maple Ridge 2010-2014 Financial Plan Bylaw 6708-2009 Statement 3 Capital Expenditure Disclosure The sole purpose of this statement is to meet legislative requirements, highlighting the value of the DCC program; no other conclusions should be drawn from the figures as the information could be misleading. This is required under the Local Government Act s. 937(2); Capital costs attributable to projects to be partially funded by Development Cost Charges (DCC) must be included in the financial plan. The DCC program includes projects as far out as 2026 so the capital expenditures must be extended to match. Certain types of projects are not planned past the f ive year time horizon of the financial plan. Much less scrutiny is given to projects that are planned in years 2015 though 2026. Projects in these years typically exceed likely funding available. Capital Works Program for 2015 –2026 (in thousands) Capital Works Program 330,433 Source of Funding Development Fees Development Cost Charges 123,457 Parkland Acquisition Reserve - Contribution From Others 4,573 Development Fees Total 128,030 Borrowing Proceeds 19,297 Grants 28,927 Transfer from Reserve Funds Capital Works Reserve 11,027 Equipment Replacement Reserve 2,521 Fire Department Capital Reserve 2,000 Transfer from Reserve Funds Total 15,548 Revenue Funds 138,631 Source of Funding Total 330,433 GLOSSARY OF TERMS District of Maple Ridge Five-Year Financial Plan 2010 –2014244 Assets –Resources owned or held by the District, which have monetary value. Base Budget –Cost of continuing the existing levels of service in the current budget year. BC Assessment –The independent organization that is responsible for establishing the assessed property values within British Columbia. Budget –A financial plan embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Business Improvement Area (BIA)–A separate specific contained area where funds are spent to improve commercial business potential. Capital Assets –Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. These assets have a significant value and a useful life of greater than one year. Capital assets are also called fixed assets. Capital Budget –The appropriation of internal and external contributions for improvements and additions to facilities, infrastructure, and parks. Capital Expenditures –Expenditures to acquire Capital Assets or extend or renew the life of an existing Capital Asset. Capital Improvements –Expenditures related to the acquisition, expansion, or rehabilitation of an element of the District’s physical plant; sometimes referred to as infrastructure. Capital Project –Major construction, acquisition, or renovation activities which add value to the District’s physical assets or significantly increase their useful life. Also called capital improvements. Capital Reserve –An account used to segregate a portion of the District’s equity to be used for future capital program expenditures. Capital Works Program (CWP)–The long term corporate guide toward the provision of infrastructure, public facilities, equipment, and business systems to provide services. Carry Forward –Capital projects from the previous year that were not completed by year-end, where the budget funds must be carried forward to the next budget year so that the works can continue to be carried out. CDMR Developments Ltd.–Municipality’s wholly owned subsidiary. Corporate Management Team (CMT)–Senior staff responsible for decisions on the day-to-day and long- term business affairs of the District. Contingency –A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Deficit –The excess of an entity’s liabilities over its assets or the excess of expenditures over revenues during a single accounting period. Department –The basic organizational unit of the District, which is functionally unique in its delivery of services. Development Cost Charges (DCC)–Fees and charges contributed by developers to support development and growth in the District. Division –The top level organizational unit of the District to which all departments report. Expenditure –Payment for property or services for the purpose of acquiring an asset, service or settling a loss. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Financial Plan –Provides the statutory approval to expend funds once approved by Council. Approval for the five-year Financial Plan is provided annually for operating purposes and for life of capital projects beginning in the first year of the Plan period. Fixed Assets –Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. These assets have a significant value and a useful life of several years. Fixed assets are also called capital assets. Freedom of Information (FOl)–Freedom of Information Act gives individuals rights to access information held by local government and protects their privacy by placing restrictions on local government when collecting or disclosing personal information. Full-time Equivalent Position (FTE)–Employee positions, which are authorized in the adopted budget, to be filled during the year. A part-time position converted to the decimal equivalent of a full- time position. For example, a part-time employee working for 20 hours per week in a 35 hour per week position is would be the equivalent to 0.6 of a full- time position. Fund –A fiscal entity with revenues and expenditures, which are segregated for the purpose of carrying out a specific purpose or activity. GLOSSARY OF TERMS District of Maple Ridge Five-Year Financial Plan 2010 –2014 245 Fund Balance –Excess of the assets of a fund over its liabilities, reserves, and carryover. Generally Accepted Accounting Principles (GAAP)– Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. Goal –A statement of broad direction, purpose, or intent based on the needs of the community. A goal is general and timeless. Grants –A contribution by a District or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. GVRD –Refers to the Greater Vancouver Regional District, which is responsible for providing some region-wide services. Also see “Metro Vancouver.” GVS & DD –Greater Vancouver Sewer & Drainage District.Provides sewerage transfer and treatment on a regional basis and the disposal of solid waste. GVWD –Greater Vancouver Water District. Responsible for acquiring water, maintaining the supply, ensuring its quality, and delivering it to the member municipalities for distribution by local systems. Infrastructure –The physical assets of a District (e.g. streets, water, sewer, public buildings, and parks). Levy –To impose taxes for the support of District activities. Library –Fraser Valley Regional Library (FVRL), which is a regionalized library collection and distribution system that provides all of the operational aspects of a library system. Members must provide local facilities. Long-term Debt –Debt with a maturity of more than one year after the date of issuance. Maple Ridge Municipal Holdings Ltd.–the Municipality’s wholly owned subsidiaries Metro Vancouver (formerly Greater Vancouver Regional District)– Provides air quality management, transportation planning, regional housing, regional parks (the Kanaka Creek estuary and linear park is located within the Maple Ridge boundaries), labour relations for local government employees, and administration of the 9-1-1 emergency telephone system. MFA –Municipal Finance Authority.A provincial organization that provides for marketing, placement, and administration of all Municipal debt requirements (except for the City of Vancouver). This Authority also operates an investment pool on behalf of munic. Official Community Plan (OCP)–The District’s prime development planning document. RCMP –Royal Canadian Mounted Police.Contract with the Federal Government to provide police services (police officers); the Municipality provides the clerical support services and facilities. Revenue –Sources of income financing the operations of the District. RMRS –Ridge Meadows Recycling Society. A community-based, charitable non-profit organization, in partnership with the District of Maple Ridge provides bluebox recycling collection, operates the Maple Ridge Recycling Depot and Intermediate Processing Facility, and offers education on environmental issues to all residents of Maple Ridge. Strategic Plan -Developed by Council to guide the development of specific objectives the District could focus on in order to achieve the community vision. Tax Levy –The total amount to be raised by general property taxes when the tax rate is multiplied by the assessed values. Taxes –Compulsory charges levied by the District for the purpose of financing services performed for the common benefit of the citizens. Transfers To/From Own Sources –Amounts transferred to/from one fund to another fund or amount transferred to/from deferred revenue or reserve accounts. TransLink –Greater Vancouver Transportation Authority (GVTA)–Responsible for the integration of transit and road networking with regard to transportation and land use. TransLink is headed by local governments, allowing the decision-making to focus on local concerns. Variance Analysis –The process of examining in detail each variance between actual and budgeted costs. District of Maple Ridge Corporate & Financial Services 11995 Haney Place Maple Ridge, BC V2X 6A9 Canada Tel: 604-463-5221 Fax: 604-467-7329 www.mapleridge.ca